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[PERAN PENGAWAS KEPATUHAN DI BANK SYARIAH MANDIRI ]]>
<![CDATA[Santoso, Deddy Rahmat]]>;
<![CDATA[Triyowono, Iwan]]>;
<![CDATA[Ludigdo, Unti]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 2: Juli 2014 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v5i2.2836
<![CDATA[This research try to capture a case that showing the â€Pengawas Kepatuhan†(PKP) character in commercial debt on Bank Syariah Mandiri (BSM) and also showing the conventional characteristics. This research is a kind of qualitative research that using case study method. This is also trying to capture the compliance division duties and all kind of action in commercial debt in BSM. The summery try to showing some of PKP’s characteristics when they guide in compliance function. Some of characteristics define in some phaseas: dealing phase, analyze phase, and debt withdrawal phase. The summery have captured some characteristics as general character on regulation, ex-ante agent character, auditor character and reporter character. In this characteristics, the conventional actions showing on some facts about the apathy attitude, the entertain action and also fraud action which direct some attitude on disobey actions in BSM. Disobey actions become a challenge in real characteristic of PKP which is the preventive ideology should be strive between the regulation idealism and also the sharia principal.]]>
<![CDATA[COMMUNITY DEVELOPMENT BASED ONIBNU KHALDUN THOUGHT, SEBUAH INTERPRETASI PROGRAM PEMBERDAYAAN UMKM DI BANK ZAKAT EL-ZAWA ]]>
<![CDATA[Hamdi, Muhammad Nurul]]>;
<![CDATA[Nurjanah, Evi]]>;
<![CDATA[Handayani, Latifah Safitri]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 2: Juli 2014 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v5i2.2857
<![CDATA[The aim of this research is to explain empowering small and medium enterprises model wich is interpreted from community development based on Ibnu Khaldun thought that reserved as the solution from el-Zawa’s technical constraints. The concept of development of those societies three lays of the basic principal, that are: individual, ashabiyah dan ijtima’ al-insan.This concept used in order to improving the quality and comprehensive and sustainable benefit. El-Zawa are the institutions established by Maulana Malik Ibrahim Islamic State University of Malang in order to collecting and managing funds of zakat, infaq, shadaqah, and waqf then spend that in societies economy empowering program. Qualitative research useful for a direct view of reality of field and collected information on power, potential and obstacle faced. The technique of using methode of Miles with three phases: data reduction, data display and drawing conclusions or verification. With the existence of this system, el-Zawa role in societies economy development will increase and able to solve the problems and having a very potential sector and significant in the Indonesian economy.]]>
<![CDATA[PENGARUH INTERNAL PERUSAHAAN, EKSTERNAL AUDIT, DAN KOMITE AUDIT TERHADAP AUDIT DELAY DI PERUSAHAAN GO PUBLIC DI INDONESIA ]]>
<![CDATA[Tias, Fauziah Wahyuning]]>;
<![CDATA[Triani, Ni Nyoman Alit]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 2: Juli 2014 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v5i2.2858
<![CDATA[Audit delay is the time difference between the date of the financial statements and independent auditor’s report. This study aims to identify and analyze whether the debt-to-equity ratio (DER), gain or loss suffered by the company, the size of the firm, the auditor’s opinion, the size of the audit committee and the number of audit committee meetings to audit delay in the manufacturing companies listed on the Indonesian Stock Exchange. The sampling technique used in this study was purposive sampling and obtained a sample of 31 companies. This research was conducted in the period 2008 to 2012. The data used are the financial statements, annual reports and ICMD. Multiple regression method is used to prove the hypothesis. Testing in this study using SPSS version 21. The results of this study indicate that the debt-to-equity ratio (DER), gain or loss suffered by the company, the size of the firm, the auditor’s opinion, the size of the audit committee and the number of audit committee meetings simultaneously affect the audit delay . Partially, the audit opinion affect the audit delay. Other variables such as the debt-to-equity ratio (DER), gain or loss suffered by the company, the size of the firm, the size of the audit committee and the number of audit committee meetings does not affect the audit delay.]]>
<![CDATA[DAMPAK PERLAKUAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 ATAS PAJAK PENGHASILAN PADA UMKM DI GRESIK ]]>
<![CDATA[Ilmia, Faiqotul]]>;
<![CDATA[Andriani, Sri]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 2: Juli 2014 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v5i2.2859
<![CDATA[In achieving the desired development by Indonesia, the government requires revenue from the State Tax Revenue and Non-Tax Revenues. One of the efforts undertaken by the Directorate General of Taxation (DGT) is enacted Government Regulation No. 46 of 2013, the tax base used is the gross turnover of each month at 1 % final income tax rates. The emergence of these regulations is to provide convenience for taxpayers in determining the amount of income tax payable, but enactment of these rules in the middle of giving trouble for taxpayers in the calculation, depositing and reporting taxes for the year 2013. Purpose of this study was to determine the impact of treatment of PP 46 of 2013 on income tax on Micro, Small and Medium Enterprises (SMEs) in Gresik skull cap industry. This study used a qualitative descriptive approach with the aim of obtaining a picture of the object that is easily observed in the form of words on the focus of research on the impact of the enactment of Regulation 46 of 2013. The 3 (three) object of research is no skull cap Industry SMEs in Gresik . Data analysis aims to simplify the data processed, making it easy to read and interpret. Data were collected by means of observation, interviews, documentation. Analysis of the data through three stages: data reduction, data display, and conclusion. The results showed that the enactment of Regulation 46 of 2013 not only creates difficulties in terms of computation, depositing and reporting just as effective mid-year, but still there who do not know the regulations in terms of both has been the enactment of these regulations and in terms of the calculation mechanism. As for other effects of the government’s enactment of legislation, namely the amount of income tax payable is higher than the income tax calculations using norm bookkeeping or net income.]]>
<![CDATA[SUBYEKTIVITAS AUDITOR JUDGMENTS SEBAGAI BAGIAN DARI PROFESIONALISME ]]>
<![CDATA[Hidayah, Ade Irma]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 2: Juli 2014 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v5i2.2860
<![CDATA[This paper attempts to provide a descriptive explanation of auditor’s judgments as a part of audit process. By using information from research and her personal experiences, the author provide a different way to understand the nature of auditor’ subjectivity. According to standards established by Institute of Certified Public Accountant, auditor is required to perform audit using his/her professional judgment. The word â€professional judgments†appear in every chapter of this standard. Auditor ’opinion is expected to be objective and free from personal auditor’ subjectivity. Although, the â€judgment†is very closely related to ideas, calculation and even the result of contemplation. Behind the screen of judgment making could not be separated from the condition of auditor. There is no perfection objectivity in a judgment. Therefor, subjectivity in audit judgment are necessity. However, judgment based on knowledge, experience, morality, common sense and conscience is accountable judgment.]]>
<![CDATA[PENGARUH KOMPETENSI, INDEPENDENSI DAN UKURAN AUDITEE TERHADAP KUALITAS AUDIT ]]>
<![CDATA[H., Dwi Agustina]]>;
<![CDATA[Sudarna, Made]]>;
<![CDATA[Ludigdo, Unti]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 2: Juli 2014 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v5i2.2861
<![CDATA[This study examines and analyzes the influence of competence, independence and the size of the auditees on audit quality. Audit quality is defined as the probability that the auditor will both discover and report a breach in the client’s accounting system. Drivers of audit quality-a framework are : culture within the firm, the skills and personal qualities of audit partners and staff, the effectiveness of the audit process, the reliability and usefulness of audit reporting, factors outside the control of auditors. Competence of auditors is adequate professional proficiency to perform inspection tasks and professional proficiency in the preparation of examination report. In this study, the competence dimension of competence using Certified General Accountant (CGA) are leadership, professionalism and professional knowledge. The independence is the mental attitude and appearance that is free from private interference, and external organizations. The independence consisting of: a long relationship with the auditees and the provision of non audit services and the pressure of the auditees, peer review of auditors. Auditee size is total assets and revenue of each county/city in Java. Using the random sampling method, the research tries to collect some inportant information given by respondents. Questionaire is a tool used to measure the variables. The hypotheses were tested with SPSS. The sample of this study is the Chairman of the audit team LKPD 2010 on the BPK RI in Java. Data obtained by spreading 118 and a total of 110 questionnaires are returned and processed feasible. The results partially demonstrate competence and independence affect audit quality, while the size of the auditee does not affect audit quality. Researchers can then add other indicators in the variable size of auditees such as number of population and area, total spending, the number of programs and activities within one year.]]>
<![CDATA[PENGARUH INDEPENDENSI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK ]]>
<![CDATA[Amrulloh, Amrulloh]]>;
<![CDATA[Putra, Yuniarti Hidayah Suyoso]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 2: Juli 2014 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v5i2.2862
<![CDATA[Public accountants are independent auditors who provide services to public, especially in the field of audit of financial statements made by the client. Public accountant’s task is to examine and provide an opinion on the fairness of financial statements of an entity based on the standards set by the Indonesian Institute of Accountants (IAI). Afflicting many companies which in turn involve public accountants, financial cases make the accountants to consider their audit quality. Some factors have a very important role in determining the audit quality, including the auditor independence and experience. Therefore, the issues examined in this study are: (1) Do the auditor’s independence and experience simultaneously have an influence on the quality of the audit? (2) Do the auditor’s independence and experience have a partial effecton audit quality? From that background, this research aims to (1) determine the simultaneous effect of auditor’s independence and experience on the quality of audit, (2) determine the partial effect of auditor’s independence and experience on the quality of audit. This research employs a survey method with questionnaires. The population of this research consists of auditors who work in Public Accounting Firm (KAP) in Malang. Data analysis is performed with validity and reliability test, and classical assumption test whereas hypothesis test with multiple linear regression method. The researcher uses and obtains the primary data by distributing questionnaires to 33 respondents. The result concludes that independence has a partial effect on the quality audit with significant level of 2,049. Simultaneously, the independence and the experience of the auditors affect the audit qualitywith significant level of 8,645. Therefore, both the auditor and the Public Accounting Firm (KAP) are expected to improve their audit quality.]]>
<![CDATA[PELAKSANAAN PROGRAM SUNSET POLICY DALAM PENYAJIAN LAPORAN KEUANGAN PERUSAHAAN ]]>
<![CDATA[Nurias, Neneng]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 2: Juli 2014 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v5i2.2863
<![CDATA[Research by title sunset policy implementation in the company’s financial statement presentation. One of the government’s efforts to improve our economy is relying on tax revenue, associated with these two new tax policies applied are better known as the Sunset Policy. Sunset Policy is a policy of tax facilities in the form of administrative sanction taxation of interest on taxes not paid or less regulated in pasal 37A UU KUP (Undang-Undang Nomor 28 Tahun 2007). There are two types of sunset policy under the terms of which are: Sunset Policy For New Taxpayer and Sunset Policy For Taxpayer Older. So this is a problem in research whether there is influence sunset policy program for the company’s financial statement presentation. Data analysis technique used is qualitative analysis by comparing the tax before sunset policy and after sunset policy. The data presented in the form of figures, calculations and descriptive explanation that describes what is in the company, the more qualitative analysis of the problem. Based on these results it can be concluded that the presence of a sunset policy program undertaken by the government, many taxpayers who voluntarily report the amount of income tax to be paid correctly but many taxpayers who are concerned over the financial statements that have been reported to the Tax office, so that they consciously includes in the report that have been made so that they are free from administrative penalties and fines.]]>
