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EL-MUHASABA
Published by Universitas Islam Negeri Maulana Malik Ibrahim Malang
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 13, No 1 (2022): EL MUHASABA" : 7 Documents clear
INFORMATION AND COMMUNICATION TECHNOLOGY: MENDORONG EFISIENSI KINERJA AUDITOR SELAMA PANDEMI COVID-19 Nabila, Khansaa; Sasmita, Maulidya Eka; Adawiyah, Robbiatul; Putri, Dhika Maha
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 13, No 1 (2022): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v13i1.12165

Abstract

The evolution of information technology is going rapidly, supported by the COVID-19 pandemic where all activities related to face-to-face and gathering activities are limited. Many companies already have implemented ‘work from home’ policies for their employees, including auditors. Responding to this phenomenon, many companies have finally changed the auditor’s work system by applying remote audit techniques based on the use of ICT tools.The application of Information and Communication Technology (ICT) will minimize direct contact, and also reduce audit. The purpose of this study is to examine the effectiveness and efficiency of auditor's performance by applying remote audit techniques using ICT. In this study uses a qualitative approach. By to obtain a depth understanding of the object of research related to the existing problems such as the risks and  to find out whether the application of ICT in remote audit techniques is effective and efficient when it’s carried out during a pandemic. A literature study is employed to assess the efficiency of ICT performance in remote audit techniques. The results of this study indicate that the application of ICT in supporting the remote audit process during the Covid-19 pandemic is the best way. However, we should still paying attention to the appropriateness of the devices, the signal, and data security protection so that the evidences provided by the auditee to the auditors are remains usable and reliable.
ANALISIS KEPUASAN PENGGUNA E-FILLING DENGAN PENDEKATAN COBRA DAN MODIFIKASINYA DI KOTA SUMBAWA BESAR Ari, Dessanti Putri Sekti
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 13, No 1 (2022): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v13i1.14176

Abstract

The purpose of this study was to determine the factors that influence the satisfaction of E-Filing users with the COBRA approach and its modifications. The variables used in this study are cost, opportunity, benefit, risk, utility, efficiency, and user satisfaction of E Filing. This type of research approach is quantitative and analyzed by multiple linear regression. This study uses primary data involving 141 respondents in the city of Sumbawa Besar. This study indicates that cost, opportunity, and utility have no significant effect on e-filing user satisfaction. Benefit and efficiency have a significant positive effect on e-filing user satisfaction. Risk has a significant negative effect on e-filing user satisfaction
MEMAKNAI KONSEP PENDAPATAN PADA KAMPUNG ADAT TUTHUBHADA KABUPATEN NAGEKEO, NTT Pua Uda, Atikah Indawati; Leniwati, Driana
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 13, No 1 (2022): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v13i1.12821

Abstract

This studies is a case observe studies with a qualitative descriptive method which aims ti determine the understanding of the that means of the concept of profits in the Tuthubhada conventional village community. The object of his research is the Tuthubhada conventional village and the challenge of this studies is the Chairperson of POKDARWIS and the Tuthubhada traditional village community. resources of data used in this study are primary statistics and secondary records, information collection techniques use documentation and interviews, and statistics evaluation strategies the usage of documentation and interviews, and data analysis strategies is the evaluation strategies used is qulitative analysis with the aid of (1) describing the statistics acquired from interviews associated to traditional village earnings to growth network earnings, (2) describe the information received from interviews related to the which means of income in line with the Tuthubhada customary village network, (three) describe and analyze the which means of earnings seen from informants 1. Mr. Amandus Watu. Informant 2. Mr. Skarias Sela Nima, and informant three. Mrs.Beenadeta Wea. The result confirmed that the Tuthubhada traditional village community understood the that means of profits as 1) the which means of profits as income, 2) the that means of profits as an artwork channel, three) the which means of profits as gratitude.
TINGKAT PENGETAHUAN AKUNTAN MUDA DALAM MENJAGA EKSISTENSI AKUNTANSI SYARIAH GUNA MENYONGSONG INDONESIA EMAS 2045 Artichah, Gusti B'tari; Nawang Wulan, Gracia Angelina
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 13, No 1 (2022): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v13i1.13489

Abstract

Accounting has undergone many developments in line with efforts to adapt to the needs of stakeholders. This development can be seen from the introduction of sharia-based accounting principles with the emergence of many sharia transactions offered by sharia entities. This is the background for the birth of SAK Syariah which was ratified in 2007. With the development of studies on Islamic accounting in Indonesia, accountants are required to equip themselves with good knowledge of Islamic accounting. Therefore, this study aims to determine the Islamic accounting knowledge of young accountants in order to welcome Indonesia Golden era 2045 in terms of their knowledge of Islamic accounting. This research is a descriptive study using a quantitative approach with a survey method. The results found that the knowledge of sharia accounting possessed by young accountants was still considered less ready to contribute to realizing Indonesia Golden era 2045. It was also found that the factors that led to the lack of knowledge of sharia accounting experienced by young accountants namely: lack of literature, lack of practice-based learning, lack of educators who are experts in their fields, religious stereotypes, assumptions are the same as conventional accounting. Furthermore, this study suggests optimizing young accountants' understanding of Islamic accounting in addition to conventional accounting. This is beneficial for efforts to develop Islamic accounting in Indonesia and for Islamic institutions to be able to present financial reports correctly and adequately.
LAPORAN KEUANGAN BADAN AMIL ZAKAT NASIONAL (BAZNAS): PERSPEKTIF AKUNTANSI SYARIAH DAN PENCEGAHAN FRAUD Rohemah, Riskiyatur; Alim, Mohammad Nizarul
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 13, No 1 (2022): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v13i1.13590

Abstract

The Indonesian Institute of Accountants (IAI) as an accounting professional organization in Indonesia striven to contribute in the context of realizing a good accounting system for an OPZ, through the published of PSAK 109. This study aims to analyze and qualitatively the application of PSAK No. 109 on BAZNAS. This study used descriptive qualitative method. The data used in this research is secondary data. Secondary data is obtained from the financial statements of BAZNAS. Based on the data that has been obtained and the results of the analysis conducted by researchers through the analysis of the application of PSAK No. 109 in the financial statements of BAZNAS, that the financial statements of BAZNAS are due with PSAK No. 109 in terms of recording and completeness of its financial statements, although it does not include non-halal fund transactions. However, it is still necessary to improve the computerized system on financial reporting and monitoring system to prevent fraud in the financial statements presented so as to achieve public trust and transparency in publishing information about the financial statements.
KAJIAN LITERATUR: PENGARUH TATA KELOLA PERUSAHAAN PADA PERFORMA KEUANGAN Siswanto, Felicia; Kertanegara, I Wayan Alvin; Kevin, Kevin; Ningsih, Rahayu; Meiden, Carmel
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 13, No 1 (2022): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v13i1.14033

Abstract

The purpose of the study was to identify the elements that affect corporate governance. Corporate governance is a picture of the relationship between parties that influences the direction of the company and financial performance. Basically, to find out how much influence corporate governance has on a company's financial performance requires the application of agency theory. This research uses a method of literature studies that studies and examines documents related to corporate governance especially about the influence of corporate governance on financial performance. The data used in this study is secondary data. The implementation of corporate governance should have a positive impact on the performance of the company, but in reality there are still many companies that have not implemented good corporate governance, because most companies only carry out government rules without deepening the role and function of corporate governance itself.
PENDATAAN ASET WAKAF MUHAMMADIYAH: TINJAUAN AKUNTANSI SYARIAH Yusuf, Muhammad Zulfikar; Satibi, Ibi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 13, No 1 (2022): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v13i1.14094

Abstract

This study aims to describe the benefits of data collection on the SIMAM application owned by Muhammadiyah. This research uses descriptive qualitative research with unstructured interview. This research was conducted at the Muhammadiyah Central Executive Board of Waqf and Property, with the research object being the Muhammadiyah Asset Management Information System (SIMAM) application. Based on the analysis results obtained, it was found that the data collection carried out by Muhammadiyah in the application of the Muhammadiyah Asset Management Information System (SIMAM) based on sharia accounting principles was able to optimize and utilize assets owned by Muhammadiyah as part of maqoshid sharia.

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