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.
Articles
10 Documents
Search results for
, issue
"Vol 1, No 2: Juli 2010"
:
10 Documents
clear
<![CDATA[TEORI KEAGENAN DAN MANAJEMEN LABA DARI SUDUT PANDANG ETIKA MANAJER ]]>
<![CDATA[Luayyi, Sri]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 2: Juli 2010 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (143.619 KB)
|
DOI: 10.18860/em.v1i2.1871
<![CDATA[This paper discuss about how agency theory in perspective attitude. If we clarify about agency theory so in discussing cannot separated with behavior of manager in doing earning management, because earning management is one of way that doing by manager in order to maintaining of achievement in front of principal in the most society consider that earning management is legality action, not harming another side and enabled (deed of manager heaving the character of positive), but in their action earning management is often to behavior of manager heaving the character of negative, here the problem is how the manager can differences among practice of earning management that bring the negative influence (it means that we must avoid) and how we can practicing earning management and bring it in positive influence (it means we can do it). In the general of main side of this paper is in the agency theory have explain about the relation between agent and principal. In the practice is manager as organizer of company will more known about the information internal and external related to present day company prospect and a period of come to be compared owner of company. So the information came to be the owner of company some time in appropriate within the fact of condition, that condition is familiar with term information asymmetry. In the information asymmetry both of them will giving opportunity for manager to do earning management.. Manager only will doing earning management that positive character if they have the good attitude, because basically manager that they have the good attitude always acting what conscience word so each every decision and step of will express ethical behavior.Keywords : Agency Theory, Earning Management, Manager Attitude]]>
<![CDATA[MANAJEMEN LABA DAN RELEVANSI NILAI INFORMASI AKUNTANSI LABA DAN NILAI BUKU ]]>
<![CDATA[Wibowo, Rahmat Haryo]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 2: Juli 2010 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (128.282 KB)
|
DOI: 10.18860/em.v1i2.1872
<![CDATA[Management has an internal information and prospects of the company for more than investors. The availability of information held by the management than investors can lead to asymmetry of information and Opportunistic behavior can encourage management to select accounting policies in accordance with its interests through earnings management behavior. Investors will then choose the best information to make decisions. There are two general approaches used in assessing the performance of companies, ie earnings and book value approach.Income approach gives information perperiode company operations, while the book value approach gives information on the net value of the company's resources in the long term. In addition, the approach has more elements of profit earnings management compared to book value.There are indications of diminishing relevance value for each period due to various accounting-based trading activities and non-accounting and an indication of the increasing relevasi value. Some of the journals in this study tried to assert review whether there was an increase or decrease the relevance of the value of companies that conduct based on investor perceptions of earnings management.Keywords: value relevance, earning management]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Oktafia, Yufenti]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 2: Juli 2010 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (186.323 KB)
|
DOI: 10.18860/em.v1i2.1873
<![CDATA[Earning managements is a management action in the process of preparing financial statements to influence the level of earnings that is displayed. Earnings management is one factor that can reduce the credibility of financial statements. Add to bias earnings management in the financial statements and can interfere with the use of a trusted financial reports profit figures as a result of these engineering profit numbers without engineering. Corporate governance is a concept proposed to improve business performance through supervision or monitoring management performance and ensuring accountability of management to the stakeholders with a framework based on rules. The concept of corporate governance as proposed for the achievement of corporate management more transparent to all users of financial statements. If this concept is applied properly it is expected that economic growth will continue to rise in line with the transparency of corporate management a better and will benefit many parties. Detection possibility of earnings management in the financial statements, examined through the use of estimates of total accruals. Total accruals consist of nondiscretionary accrual and discretionary accruals. Earnings management occurs because of opposition from various interested parties on the financial statement information, which interested parties on financial statements information that is internal and external parties. Conflicts of interest that occurs is minimized by a mechanism that is capable of aligning the interests of external and internal parties. Agency theory suggests that earnings management issues can be eliminated with the supervision of their own through good corporate governance.Keywords: corporate governance, discretionary accrual]]>
<![CDATA[MANAJEMEN LABA (EARNING MANAGEMENT) DALAM PERSPEKTIF ETIKA HEDONISME ]]>
<![CDATA[Rama, Radian Sri]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 2: Juli 2010 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (150.682 KB)
|
DOI: 10.18860/em.v1i2.1874
<![CDATA[Earnings management occurs as a direct consequence of the efforts of managers or preparers of financial statements for management accounting information, especially earnings for the sake of personal interests or companies. That earnings management can not be interpreted as a negative action since it does not profit-oriented management of earnings manipulation. Positive accounting theory suggests that managers have an incentive or encouragement to be able to maximize their welfare. In this paper the behavior of managers in the conduct of earnings management will be reviewed from the standpoint of ethical hedonism. Used in the sense of ethical values and moral norms which become the handle for one person or a group to regulate behavior hedonism Ethics plays an important role of earnings management. Because hedonism starting from the assumption that human beings should live in such a way that it can be more happy. Efforts to gain reward management priorities, reward obtained by showing a stable performance from several periods. Earning management one way to show achievement. By looking at two perspectives of psychological hedonism and ethical hedonism, it can be drawn a conclusion that earning management is a reasonable action to meet the man himself hedonism.Keywords: Earnings Management, Positive Accounting Theory, Ethical  Hedonism]]>
<![CDATA[KRITIK TERHADAP TEORI AKUNTANSI POSITIF ]]>
<![CDATA[Salampessy, Zulkarim]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 2: Juli 2010 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (175.002 KB)
|
DOI: 10.18860/em.v1i2.1875
<![CDATA[Theory is a set of principles of hypothesis, conceptual and pragmatic, which is connected to one another, forming a frame of reference for an area of knowledge. Accounting theory is defined as a logical reasoning in the form of a set of principles or the principles that (1) is a frame of reference to assess the accounting practices and (2) guidelines for the development of practices and procedures are new. normative accounting theory (prescription) is a statement or proposition that requires or require accountants in accounting practices. Positive accounting theory (description) aims to explain and predict accounting practice. Main problem is that current accounting practices and management attitudes towards such practices. Positive accounting theory realist ontology adopted a strong understanding and this determines epistemology and methodology. Methodologically, this is a positivist or modernism, it is committed to using methods of physics. As a result of this is rooted in empirical epistemology. Positive accounting theory bersandarkan utility maximization which has a central assumption of neo-classical ie, each individual has a goal to pursue personal interests. Thus there are several things that need to be done or that the theory should be developed to overcome the weakness of positive accounting theory. Not the goal to replace the existing positive theories, but to complement the existing deficiencies in order to improve the positive accounting theory in order to provide meaningful value. Proposed alternatives are: Integrated Utility, Value Free to Value Laden, S-Matrix Theory, Extention Maximation. Keywords: Theory of Accounting, Accounting Theory Normative, Positive accounting theory]]>
<![CDATA[FENOMENA EARNINGS MANAGEMENT SEBAGAI SEBUAH KECURANGAN ]]>
<![CDATA[Lestari, Yona Octiani]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 2: Juli 2010 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (218.225 KB)
|
DOI: 10.18860/em.v1i2.1882
<![CDATA[This paper describes management earnings that is the way using by manager to influence systematic profit number and intend by chosening policy of accounting and accountancy procedure. Phenomenon of Earnings management like two sides currency. On one side (good), management earnings is ' legitimate' product, while on the other side (bad), earnings management is considered to be product from an ' immoral' and ' unethical’ action There is three motivations in earnings management, that is capital market motivation that is accounting information by financial analysis and investor assisting price of stocks, contract motivation relates to long-term debt, that is manager boosting up net profit to lessen possibility of natural company of default technical (Healy : 1985) and motivation of regulation happened because government obliges financial statement in the form of accountancy number finally also generates the problem of earnings management conducted by managemen, because from manager exploits weakness of accountancy using estimation of accrual and election of accountancy method. Earnings management represent an action of immoral. Although earnings management is made to Standard Accountancy, but it is meaningless of earnings management represent smart action to legitamate of fraud.Keyword: Earnings Management, Manager Motivations , Ethical Behaviour]]>
<![CDATA[PENGARUH LOCUS OF CONTROL TERHADAP HUBUNGAN KOMITMEN PROFESIONAL DAN KEPUASAN KERJA AKUNTAN PENDIDIK ]]>
<![CDATA[Restuningdiah, Nurika]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 2: Juli 2010 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (186.006 KB)
|
DOI: 10.18860/em.v1i2.1883
<![CDATA[The Influence of Locus of Control on The Relationship between Professional Commitment And The Job Satisfaction Of Accountant Academician. The effect of locus of control on the relationship between professional commitment and job satisfaction were investigated, because there has not been consistently empirical research. As suggested in the literature, this research tests hypotheses that these specific contingency factor should aid in identifying situations where professional commitment would have a strong relationship with job satisfaction. Analysis of 41 accountant academician, who becomes the respondents, indicated that professional commitment has direct relationship with job satisfaction. In addition, the contingency factor was found to play key role on this relationship. The result of moderated regression analysis proved that locus of control to be pure moderator variable, and has a negative effect to the relationship between professional commitment and job satisfaction, so that the relationship between professional commitment and job satisfaction was significantly stronger for accountant academician with internal locus of control than in accountant academician with external locus of control. The implication of this study is relevant to university management and to academicians seeking to explain how, when, and where professional commitment is needed.Key words: job satisfaction, locus of control professional commitment]]>
<![CDATA[INTERNET SEBAGAI MEDIA PELAPORAN INFORMASI KEUANGAN PADA PERUSAHAAN LQ-45 di BEI ]]>
<![CDATA[Andriani, Sri]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 2: Juli 2010 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (462.288 KB)
|
DOI: 10.18860/em.v1i2.1884
<![CDATA[Internet as a medium for reporting financial information (Case Study In The LQ-45 in IDX) is the result of research that explore the internet media in the development of accounting information systems. So some of the problems that arise are: (1) Does the LQ-45 firms listed at BEI have the homepage? (2) The extent to which the LQ-45 firms listing in BEI utilizing communication technology developments, particularly the Internet for the purposes of reporting, especially financial information to meet the needs of their stakeholders? By using the framework Pirchegger Wagenhofer (Pirchegger Wagenhofer Framework) for menganilisa websites of each company, then the obtained result of 95% LQ-45 firms have a website and a majority of LQ-45 menggunnakan duplication of information or hard copies of historical reports that changed in the form of hypertext or pdf format. 42% of company stock prices convey information, although the majority of the home page featuring press releases, 40% who perform the update of the information displayed. Use of the majority of applications using JAVA applications (84%) which is supported by the use of hyperlinks and external links in the homepage. In addition, the majority view (interface) of the sample companies are structured properlyKeywords: Internet, Financial Statements]]>
<![CDATA[DAMPAK KEMAJUAN TEKNOLOGI INFORMASI TERHADAP BIDANG AKUNTANSI MANAJEMEN ]]>
<![CDATA[meldona_nurlatifa@yahoo.co.uk, Meldona]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 2: Juli 2010 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (274.523 KB)
|
DOI: 10.18860/em.v1i2.1885
<![CDATA[Information technology development has significantly changed the businesses. Various kinds of information systems which use information technology are Electronic Data Processing Systems (EDP), Data Processing Systems (DPS), Decision Support System (DSS), Management Information System (MIS), Executive Information Systems (EIS), Expert System (ES) and Accounting Information System (AIS). The development of information technology has also influenced management accounting dicipline as the producer of information for planning, controling and decision making. These influences, of course, has advantages and diadvantages for the companies. Keywords: information technology, management accounting,decision making.]]>
<![CDATA[PREFERENSI GAYA BELAJAR MAHASISWA AKUNTANSI ]]>
<![CDATA[Sulastri, Sri Pujiningsih,]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 2: Juli 2010 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (204.833 KB)
|
DOI: 10.18860/em.v1i2.1886
<![CDATA[This study aims to find the differences between learning style preference in accounting students. Results of this research useful to determine teaching strategies, so it can support improvement of student learning. Based on the analysis of test results using ANOVA can be concluded that there is no difference in student learning styles accounting  students. Learning style preferences of three groups of students is the same that is more like the learning style dependent. Keywords: Gaya Belajar, Strategi Mengajar.]]>
