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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.
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Articles 7 Documents
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Search results for , issue "Vol 9, No 2 (2018): El Muhasaba" : 7 Documents clear
PENGARUH PENDIDIKAN ETIKA TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI Sari, Padma Adriana
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 9, No 2 (2018): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.769 KB) | DOI: 10.18860/em.v11i2.5270

Abstract

The Influence of Business Ethics Education to Ethical Perception of Accounting StudentsThe main focus of this study is to understand the effect of business ethic course to student’s ethical perception. This study used survey method in gathering the data, which used students from Politeknik Negeri Malang as the participants. Ethical perception was assessed by giving scenarios abaout unethical accountants, and students were asked to respond to questions about the scenarios. The analysis data method used independent sample t-test. The result of this study indicates that there were no significant difference between student’s perceptions who have accomplished business ethics course and who have not accomplished the course yet.Keywords: Ethics Education, Ethical Perception.
POSITIVE ACCOUNTING THEORY (PAT): TELAAH LITERATUR DARI BERBAGAI PERSPEKTIF Nana, Magda
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 9, No 2 (2018): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.718 KB) | DOI: 10.18860/em.v11i2.5271

Abstract

Watts and Zimmermen are the represents the first developer of Positive Accounting Theory (PAT) which has provided a new direction in the development of accounting research in the mid-1960s. In the 1940s and early 1960s research in accounting is dominated by normative research that more emphasis on what should happen in the world of accounting. This differs from the PAT that put more emphasis on how accounting theory can explain and predict the phenomena occurring in the real world of accounting.The friction from normative to positive approaches that occur in accounting research, several things happen because of, among others: (1) the inability of the normative approach in testing the theory empirically, (2) normative approach is more focused on investors, and (3) normative approach does not allow the allocation of capital in the stock market. Now days a lot of positive research is dominated by the accounting practices related to decision making for investors. Many researchers who have PAT provides empirical evidence about accounting practices, such as Ball and Brown, Healy, Jensen and Meckling and many other researchers.In addition to providing new insights in accounting research, PAT proposed by Watts and Zimmermen also getting some criticism from researchers in the environment of accounting, such as Sterling, Christenson and some other researchers associated with the methods, methodologies and the development of the PAT. Key word: Positive accounting theory, some critical to positive accounting theory
PENGARUH LIKUIDITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MELALUI ROA Supami, Supami
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 9, No 2 (2018): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.18 KB) | DOI: 10.18860/em.v11i2.5282

Abstract

The purpose of this study was to determine the effect of liquidity and firm growth on firm value with ROA as intervening variable. The method in this research is a kind of causal comparative research with quantitative approach. Analytical technique of this research using path analysis technique. The result of research that liquidity influence to company value, company growth influence to company value, liquidity influence to Return On Assets, company growth influence to Return On Assets, Return On Assets influence to company value. The conclusions of liquidity affect the value of the company through the Return On Assets, corporate growth affect the value of the company through the Return On Assets. For further research use ROA as moderation.
IMPLEMENTASI METODE JOB ORDER COSTING PADA HARGA JUAL DI BATIK CELAKET MALANG Invado, Aan
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 9, No 2 (2018): 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.v11i2.5020

Abstract

Batik Celaket Malang merupakan unit usaha yang bergerak di bidang kerajinan dalam pembuatan batik. Unit usaha Batik Celaket belum melakukan perhitungan harga pokok produksi dengan tepat sebagai dasar penentuan harga jual. Hal tersebut terjadi karena Batik Celaket sendiri belum melakukan pencatatan di setiap transaksi yang ada sehingga tidak dapat mendata pembiayaan yang ada. Hal tersebut kurang efektif dan efisien karena harga jual produk dapat ditentukan dengan menghitung harga pokok produksinya terlebih dahulu. Tujuan dari penelitian adalah implementasi metode job order costing pada harga jual di Batik Celaket Malang. Penelitian ini menggunakan pendekatan deskriptif kuantitatif yang dilakukan di unit usaha Batik Celaket. Penelitian yang merupakan jenis deskriptif yaitu untuk menarik sampel dan menunjukkan gambaran kenyataan secara empiris sesuai yang terjadi di lapangan. Data diperoleh dari hasil observasi langsung di unit usaha Batik Celaket dan kemudian diimplementasikan dengan perhitungan harga pokok produksi menggunakan metode job order costing untuk menentukan harga jualnya. Hasil penelitian menunjukkan bahwa unit usaha Batik Celaket belum menghitung harga pokok produksi dengan tepat dalam menentukan harga jualnya. Setelah diidentifikasi dan dikelompokkan, perhitungan harga pokok produksi dilakukan dengan menggunakan metode job order costing pada pesanan kemeja batik di bulan Juni dengan total Rp 9.095.234 dengan harga pokok produksi tiap unit Rp 90.952. Keuntungan yang diinginkan sebesar 12%. Dengan mark-up 12% dari hasil metode job order costing diperoleh Rp 102.000.
Analisis Penerapan Akuntansi Lingkungan sebagai Tolak Ukur dalam Optimalisasi Tanggung Jawab Sosial Pada PG Kebon Agung Malang Manshur, Yusrotul Afiyah; Nawirah, Nawirah
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 9, No 2 (2018): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (801.716 KB) | DOI: 10.18860/em.v11i2.5049

Abstract

This purpose of the researce  to analyze  of enviromental accounting and social responsibility, to improver the company performance by recording, classifying, summarizing and presenting the cost of social and environmental responsibility on the company's financial statements. This research was conducted at PG Kebon Agung Malang which one of the biggest sugar factory in Malang.This research is a kind of qualitative research, data obtained by doing observation, interview, documentation and observation in the field. As secondary and primary data source, the staff of PG Kebon Agung as internal party of company and surrounding community as external party.The results of this research is; firstly, in PG Kebon Agung Malang has implemented  of environmental accounting practices by recording up to reporting social and environmental costs, but they are not suitable at the practice PG entry the cost of social responsibility  into one in the income statement  financial loss provite with other expense accounts; Secondly, the optimization of social responsibility for the conformity of the results of this study with PP RI. 47 of 2012 proved to be well implemented, with the certificate of analysis test, and the result of analysis there are  three types of waste  liquid waste, solid, and air have met the standard quality of waste specified by the East Java Governor's Regulation No 10/2009 with a percentage of expenses incurred of 1.9% of net profit for environmental costs and a 0.3% cost percentage of net income for social responsibility, indicating financial performance and obligations of PG Kebon Agung, as well as compliance with Government regulations implemented in a balanced manner, by exercising the rights and obligations of the company continuously.
ANALISIS TRANSPARANSI & AKUNTABILITAS LAPORAN KEUANGAN MASJID DI SEMARANG Edy Suprianto
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 9, No 2 (2018): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.579 KB) | DOI: 10.18860/em.v11i2.5053

Abstract

Penelitian ini mencoba menganlisis bagimanakah transparansi dan akuntabilitas laporan keuangan masjid di kota semarang. Selain itu penelitian ini juga mencoba menganalisis bagaimanakah penerapan tata kelola masjid selama ini. Dengan menggunakan pendekatan kualitatif, penelitian ini mengevaluasi transaparansi dan akuntabilitas 30 masjid yang ada di seluruh wilayah kota semarang. Berdasarkan hasil observasi dan deep-interview dapat disimpulkan bahwa pengelolaan keuangan masjid masih sangat sederhana. Sebagian besar pengelola masjid di kota semarang mempertanggungjawabkan laporan keuangan hanya dalam bentuk aliran kas masuk dan keluar. Selain itu juga dapat disimpulkan bahwa sistem tata kelola masjid maskipun masih sederhana, namun tata kelola sangat syari’ah dengan mengedepankan kejujuran dan amanah
PRAKTEK PENGELOLAAN ZAKAT, INFAQ DAN SEDEKAH PADA MASJID MUTTAQIN KOTA TERNATE Albar, Hasan
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 9, No 2 (2018): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (449.84 KB) | DOI: 10.18860/em.v11i2.5284

Abstract

Mosque is the center of Muslim’s worshiping activities, existed from all capability had by its community, and it is also the representation of Muslim’s community that establishes and prospers it. Among the zakat institution that is quite dominant to be the reference of the community is the mosque itself. However, Muslim’s community participation in paying zakat, infaq, and sadaqat is still minimal compared to the amount of community in that region. Therefore, a mosque needs a good financial management and accurate financial information. By implementing accounting in a mosque, it can accelerate the planning and monitoring function in the decision making. Thus, in a good financial management of a mosque, it is important to note about how to manage a good finance and undertake financial information. The objective of this study is to know how mosque receiving officer (Amil Zakat) manages zakat, infaq, and sadaqat. With the aforementioned background, the researcher is interested in taking the title ““The Practice of Zakat, Infaq, and Sadaqat Management in Management in Masjid Muttaqin, Ternate CitysjidMuttaqin”. This research uses descriptive qualitative method. The subject of this research are five people. The method used is interview and the data gathered by the means of observation, interview and documentation. The research findings suggest that the accountability undertaken by the management because the management realizes that the gained ZIS funds is a trust from people that pray in Mosque, and the generous people so that it should be accounted for. The management executes transparency, which is the information delivered truthfully about the ZIS funds and its benefits so that there is participation from the people who pray in the mosque.

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