EL-MUHASABA
El Muhasaba:Jurnal Akuntansi adalah jurnal berkala Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang yang terbit dua kali dalam satu tahun, yaitu Januari dan Juli. Bidang keilmuan yang diterima dalam jurnal ini adalah Akuntansi, Auditing, Sistem Informasi, Perpajakan, Akuntansi Syariah.
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<![CDATA[PENGETAHUAN ETIKA AKUNTANSI, RELIGIUSITAS DAN LOVE OF MONEY SEBAGAI DETERMINAN PERSEPSI ETIS MAHASISWA AKUNTANSI ]]>
<![CDATA[Lestari, Baiq]]>;
<![CDATA[Permatasari, Ditya]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 2 (2020): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v11i2.8067
<![CDATA[This study aims to determine the perceptions of accounting students, about the influence of ethical knowledge, religiosity, and love of money from Islamic-based university.This research used quantitative research. The technique of data analysis that used to test the hypothesis is simple and multiple regression analysis sample in this study were 151 respondents.Data were collected using a questionnaire.The results of this study indicate that Ethical Knowledge and Religiosity have a positive effect on the Ethical Perceptions of Accounting Students.While Love of Money had a negative effect on the Ethical Perceptions of Accounting Students.From the results of the simultaneous test of Ethics Knowledge, Religiosity, and Love of Money on Ethical Perception of Accounting Students has a simultaneous effect. The higher level of the understanding of their religion, so the level of their money more less than before, vice versa.]]>
<![CDATA[PENGETAHUAN ETIKA AKUNTANSI, RELIGIUSITAS DAN LOVE OF MONEY SEBAGAI DETERMINAN PERSEPSI ETIS MAHASISWA AKUNTANSI ]]>
<![CDATA[Lestari, Baiq]]>;
<![CDATA[Permatasari, Ditya]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 2 (2020): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v11i2.8067
<![CDATA[This study aims to determine the perceptions of accounting students, about the influence of ethical knowledge, religiosity, and love of money from Islamic-based university.This research used quantitative research. The technique of data analysis that used to test the hypothesis is simple and multiple regression analysis sample in this study were 151 respondents.Data were collected using a questionnaire.The results of this study indicate that Ethical Knowledge and Religiosity have a positive effect on the Ethical Perceptions of Accounting Students.While Love of Money had a negative effect on the Ethical Perceptions of Accounting Students.From the results of the simultaneous test of Ethics Knowledge, Religiosity, and Love of Money on Ethical Perception of Accounting Students has a simultaneous effect. The higher level of the understanding of their religion, so the level of their money more less than before, vice versa.]]>
<![CDATA[FAKTOR - FAKTOR YANG MENDORONG KEPATUHAN MASYARAKAT KABUPATEN BANTUL UNTUK MEMBAYAR PBB P2 ]]>
<![CDATA[Dewi, Septian Kurnia]]>;
<![CDATA[Hidayatulloh, Amir]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 2 (2020): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v11i2.8768
<![CDATA[The purpose of this study was to analyze the influence of motivation, morality, and the role of village officials on community compliance in paying rural and urban land and building taxes with tax sanctions as a moderating variable. The population in this study is individual taxpayers who live in Bantul Regency, Yogyakarta Special Region Province. The sample in this study is an individual taxpayer who owns land and buildings domiciled in Bantul Regency. The sampling technique in this study uses purposive sampling, with criteria (1) taxpayers who live in Bantul Regency, and (2) taxpayers who own land and buildings. Data collection in this study used a questionnaire distributed directly to respondents who met the criteria. Respondents in the study numbered 127 respondents. Data analysis techniques in this study used simple regression and Moderated Regression Analysis. This study found that community compliance to pay PBB P2 was influenced by the motivation and role of village officials. Meanwhile, morality has no effect on community compliance to pay PBB P2. The study also obtained the results of the taxation sanski variable moderating the influence of motivation on taxpayer compliance, and moderating the effect of the role of village officials on tax compliance. However, tax sanctions do not moderate the effect of morality on taxpayer compliance to pay PBB P2.]]>
<![CDATA[FAKTOR - FAKTOR YANG MENDORONG KEPATUHAN MASYARAKAT KABUPATEN BANTUL UNTUK MEMBAYAR PBB P2 ]]>
<![CDATA[Dewi, Septian Kurnia]]>;
<![CDATA[Hidayatulloh, Amir]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 2 (2020): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
Show Abstract
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Download Original
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Full PDF (903.919 KB)
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DOI: 10.18860/em.v11i2.8768
<![CDATA[The purpose of this study was to analyze the influence of motivation, morality, and the role of village officials on community compliance in paying rural and urban land and building taxes with tax sanctions as a moderating variable. The population in this study is individual taxpayers who live in Bantul Regency, Yogyakarta Special Region Province. The sample in this study is an individual taxpayer who owns land and buildings domiciled in Bantul Regency. The sampling technique in this study uses purposive sampling, with criteria (1) taxpayers who live in Bantul Regency, and (2) taxpayers who own land and buildings. Data collection in this study used a questionnaire distributed directly to respondents who met the criteria. Respondents in the study numbered 127 respondents. Data analysis techniques in this study used simple regression and Moderated Regression Analysis. This study found that community compliance to pay PBB P2 was influenced by the motivation and role of village officials. Meanwhile, morality has no effect on community compliance to pay PBB P2. The study also obtained the results of the taxation sanski variable moderating the influence of motivation on taxpayer compliance, and moderating the effect of the role of village officials on tax compliance. However, tax sanctions do not moderate the effect of morality on taxpayer compliance to pay PBB P2.]]>
<![CDATA[PENGUNGKAPAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR) DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING) ]]>
<![CDATA[Utami, Reistiawati]]>;
<![CDATA[Yusniar, Meina Wulansari]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 2 (2020): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v11i2.8922
<![CDATA[The company maintains its existence by maintaining the company's financial performance and establishing its good relations to its stakeholders. Islamic Corporate Social Responsibility (ICSR) and Good Corporate Governance (GCG) are forms of corporate responsibility towards its stakeholders. This study aims to analyze the effect of disclosures of ICSR and GCG on the Company Profitability and the Company Value through Company Profitability.The proxy variables used are the ISR Index (Islamic Social Reporting), the GCG Index sourced from KNKG and OJK, ROE and PBV. Companies chosen as the sample of research are those included in JII for the period 2016 - 2018. Data analysis and hypothesis testing were conducted through the Mediation effect Regression technique by using the SEM - PLS algorithm generated by Smart PLS 3.0 software.The results showed that (1) ICSR had a negative and insignificant effect on Company Financial Performance, (2) ICSR had a negative insignificant effect on Company Value, (3) GCG had a significant positive effect on Company Financial Performance, (4) GCG had a positive and significant effect on Company Value,(5) Financial Performance had a significant and positive effect on Company Value,(6) Financial Performance could not mediate the relationship of ICSR influence on Company Value, and (7) Financial Performance could mediate the relationship of GCG influence towards Company Value.]]>
<![CDATA[PENGUNGKAPAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR) DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING) ]]>
<![CDATA[Utami, Reistiawati]]>;
<![CDATA[Yusniar, Meina Wulansari]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 2 (2020): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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Full PDF (208.153 KB)
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DOI: 10.18860/em.v11i2.8922
<![CDATA[The company maintains its existence by maintaining the company's financial performance and establishing its good relations to its stakeholders. Islamic Corporate Social Responsibility (ICSR) and Good Corporate Governance (GCG) are forms of corporate responsibility towards its stakeholders. This study aims to analyze the effect of disclosures of ICSR and GCG on the Company Profitability and the Company Value through Company Profitability.The proxy variables used are the ISR Index (Islamic Social Reporting), the GCG Index sourced from KNKG and OJK, ROE and PBV. Companies chosen as the sample of research are those included in JII for the period 2016 - 2018. Data analysis and hypothesis testing were conducted through the Mediation effect Regression technique by using the SEM - PLS algorithm generated by Smart PLS 3.0 software.The results showed that (1) ICSR had a negative and insignificant effect on Company Financial Performance, (2) ICSR had a negative insignificant effect on Company Value, (3) GCG had a significant positive effect on Company Financial Performance, (4) GCG had a positive and significant effect on Company Value,(5) Financial Performance had a significant and positive effect on Company Value,(6) Financial Performance could not mediate the relationship of ICSR influence on Company Value, and (7) Financial Performance could mediate the relationship of GCG influence towards Company Value.]]>
<![CDATA[PENGARUH RELIGIUSITAS DAN LOVE OF MONEY TERHADAP KEPATUHAN CALON WAJIB PAJAK ]]>
<![CDATA[Ratnawardhani, Eki Andika]]>;
<![CDATA[Ernawati, Widi Dwi]]>;
<![CDATA[Fatimah, Annisa]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 2 (2020): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v11i2.9117
<![CDATA[The purpose of this study was to determine the effect of religiosity and Love of money on prospective taxpayer compliance. Population of this research was students at State Universities in Malang and the amount sample is 393  respondent that was obtained by using  using purposive dan snowball sampling teqnique. The type of research is quantitative method using the associative causal method. Data coolestion is done by distributing questionnaries  online and off line. The data analysis technique used in this study is multiple linear analysis. The results showed that the calculated value of t on the religiosity variable was 7,593, and the Love of money of 3,570 was greater than t table of 1,966. So religiosity and Love of money affect the compliance of prospective taxpayers. The variable that can explain the independent variable is 15.8%, and the remaining 84.2% is influenced by other variables not explained in this study.]]>
<![CDATA[PENGARUH RELIGIUSITAS DAN LOVE OF MONEY TERHADAP KEPATUHAN CALON WAJIB PAJAK ]]>
<![CDATA[Ratnawardhani, Eki Andika]]>;
<![CDATA[Ernawati, Widi Dwi]]>;
<![CDATA[Fatimah, Annisa]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 2 (2020): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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Check in Google Scholar
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DOI: 10.18860/em.v11i2.9117
<![CDATA[The purpose of this study was to determine the effect of religiosity and Love of money on prospective taxpayer compliance. Population of this research was students at State Universities in Malang and the amount sample is 393  respondent that was obtained by using  using purposive dan snowball sampling teqnique. The type of research is quantitative method using the associative causal method. Data coolestion is done by distributing questionnaries  online and off line. The data analysis technique used in this study is multiple linear analysis. The results showed that the calculated value of t on the religiosity variable was 7,593, and the Love of money of 3,570 was greater than t table of 1,966. So religiosity and Love of money affect the compliance of prospective taxpayers. The variable that can explain the independent variable is 15.8%, and the remaining 84.2% is influenced by other variables not explained in this study.]]>
<![CDATA[PENYUSUNAN LAPORAN KEUANGAN MASJID BERDASARKAN PSAK 45 ]]>
<![CDATA[Fauzi, Mohammad Rizka Cholid]]>;
<![CDATA[Setyaningsih, Nina Dwi]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 2 (2020): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v11i2.7645
<![CDATA[Funds needed by the mosque are mostly obtained from public. The funds obtained can be used and responsibly according their use. More people providing fund to mosque, management must be give a report or financial statement based on financial accounting standard. The purpose of this research is to find out and do the mosque financial report based on PSAK 45, so can give a facility to give an infotmation related mosque finance. This research uses a qualitative approach with descriptive methods. The data obtained in this study came from observations, interviews and documentation The results of this study are the mosque management still has not applied PSAK 45 in the compiling of financial statements.]]>
<![CDATA[PENYUSUNAN LAPORAN KEUANGAN MASJID BERDASARKAN PSAK 45 ]]>
<![CDATA[Fauzi, Mohammad Rizka Cholid]]>;
<![CDATA[Setyaningsih, Nina Dwi]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 2 (2020): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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Full PDF (801.756 KB)
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DOI: 10.18860/em.v11i2.7645
<![CDATA[Funds needed by the mosque are mostly obtained from public. The funds obtained can be used and responsibly according their use. More people providing fund to mosque, management must be give a report or financial statement based on financial accounting standard. The purpose of this research is to find out and do the mosque financial report based on PSAK 45, so can give a facility to give an infotmation related mosque finance. This research uses a qualitative approach with descriptive methods. The data obtained in this study came from observations, interviews and documentation The results of this study are the mosque management still has not applied PSAK 45 in the compiling of financial statements.]]>
