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[PENGARUH KEJADIAN WASTE DENGAN PENDEKATAN LEAN HOSPITAL TERHADAP PROFITABILITAS INSTALASI FARMASI MELALUI PENGENDALIAN PRODUKSI DI ERA BPJS ]]>
<![CDATA[Nadhir, Yany Khoirurakhmawati]]>;
<![CDATA[Fitriasari, Nikmah]]>;
<![CDATA[Rahmatika, Fiella]]>;
<![CDATA[Luciana, Dya]]>;
<![CDATA[Purba, Iqbal Syaidul]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 2 (2019): El Muhasaba ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v10i2.6778
<![CDATA[Background: Change in claim payment of Healthcare and Social Security Agency (BPJS) requires hospitals to improve the management using lean hospital approach. Hospital pharmacy installation attempts to reduce waste and control production costs to increase profitability. Objective: The study aimed to know the effect of waste events with lean hospital approach on the profitability of hospital pharmacy installation in XX Hospital through production costs control. Method: The study used quantitative observational research design with cross sectional study. The research was carried at XX Hospital in July-August 2018. The number of respondents was 36 obtained from total sampling technique.Then, Partial Least Square (PLS) was applied to analyze the obtained data. Results: The PLS results showed that waste had a direct negative effect on production costs control (0.727) while it had positive direct effect on profitability (3.757). Production costs control had positive direct effect on profitability (19.422). Waste did not significantly affect profitability through production costs control (-0.726). Conclusion: It can be concluded that waste decrease can increase production costs control. Effective and efficient production costs control can increase profitability. The more waste decrease results in the higher profitability. ]]>
<![CDATA[OPTIMALISASI BAGI HASIL PADA PRODUK PEMBIAYAAN MUDHARABAH DALAM MENINGKATKAN LABA DAN MARKET SHARE ]]>
<![CDATA[Nurrachmi, Layla]]>;
<![CDATA[Zuraidah, Zuraidah]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 2 (2019): El Muhasaba ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v10i2.6779
<![CDATA[Sharia in accounting are required to apply Sharia principles one is not allowed the existence of interest because it belongs in the category of usury, so that an Islamic banking system for the results, one of them on mudharabah financing, which is the core product of Sharia banking. The financial report on the statistics on Islamic banking income and market share of financing has the lowest proportion of mudharabah, optimization of products for mudharabah financing is important to increase  profit and market share. This research is qualitative research by taking the location of research in PT Bank BRISyariah Malang Soekarno-Hatta. Data taken researchers use interview techniques and other secondary data, the researchers then perform data analysis and interpret the data obtained. The results of this research show that at PT Bank BRISyariah Malang branch Soekarno Hatta in applying the principle for the outcome has been in accordance with the rules of Fatwa DSN MUI No. 07/DSN-MUI/IV/2000, but Mudharabah financing is not a core product Because there are more uses for Mutanaqisah and Murabahah financing. The optimization efforts that have been done are not fully optimal, another way that can be done is to give fair incentives to customers who report their business honestly. If it can be applied then profit will increase so that the market share financing Mudarabah will also increase.]]>
<![CDATA[PENGEMBARAAN AKUNTAN MENUJU KESADARAN SPIRITUAL: DILIHAT DARI PERSPEKTIF ONTOLOGI, EPISTEMOLOGI, DAN AKSIOLOGI ]]>
<![CDATA[Leniwati, Driana]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 2 (2019): El Muhasaba ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v10i2.5855
<![CDATA[Modern accounting that emphasizes material and value-free makes accounting toward materialistic, selfish, secularistic and atheistic. This is proven by the many cases of irregularities and manipulations of financial statements carried out by accountants that reflect those characteristics. Meanwhile human assumptions as an opportunistic, greedy and selfish homo economicus increasing this phenomenon. This become the big question to accounting science and the nature of accountants. Accounting as a branch of science has far away from the philosophy. The foothold of the science of accounting is to achieve the true nature of science and attain the ultimate truth of science. This study aims to review accounting from the perspective of ontology, epistemology, axiology and synergize the self-awareness of accountants in relation to humans, nature and God will bring accounting knowledge back to its essence and accountant to God so that accounting science will give benefit to humanity. ]]>
<![CDATA[COMPANY SIZE STRENGTHENS THE INFUENCE OF ASSET STRUCTURE AND CAPITAL STRUCTURE ON FIRM VALUE ]]>
<![CDATA[Wahyu, Supami]]>;
<![CDATA[Mardiana, Mardiana]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 2 (2019): El Muhasaba ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v10i2.6795
<![CDATA[This study discusses the size of the firm that is approved by the asset structure and capital structure of firm value. This research is a quantitative study. The analysis technique used is Multiple Regression Analysis (MRA). The results of this study find facts about firm that manage the relationship of assets and capital structure to the value of the firm. Partially, the size of the company increases the asset structure against the value of the firm. The size of the firm is not in accordance with the firm structure of firm value. In conclusion, the size of the firm increases the use of assets in increasing the value of the firm.]]>
<![CDATA[PENGARUH PERAN DEWAN PENGAWAS SYARIAH (DPS) DAN KOMITE AUDIT TERHADAP KEPATUHAN PADA PRINSIP SYARIAH ]]>
<![CDATA[Hikmah, Liatul]]>;
<![CDATA[Oktaviana, Ulfi Kartika]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 2 (2019): El Muhasaba ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v10i2.6588
<![CDATA[Sharia Supervisory Board (DPS) and Audit Committee are company organ for Responbility implementation of sharia Compliance in Sharia Community Financing Banks (BPRS). The purpose of this research was to test the role of Sharia Supervisory Board (DPS) and Audit Committee effects on compliance with sharia principles in Sharia Community Financing Bank (BPRS) in East Java.The research population was all BPRS of East Java Province which are registered in the Financial Service Authority (OJK) and Bank Indonesia (BI). The sample size was 15 institutions which were taken using purposive sampling method. Data collection method used approximation quantitative method with questionnaires with total 0f 38 questionnaires returned. This research used Data analysis multiple linear regression test with SPSS 16. The research variables include 19 indicators of DPS supervision activities, 7 indicators of Audit Committee responsibilities and 12 indicators of Shariah Compliance indicators.The results revealed that the role of Sharia Supervisory Board (DPS) partially had a negative effect. Its mean Shariah Complience in BPRS East Java has not been fully influenced role of DPS because DPS rarely visited to BPRS and certification levels are still low. While the role of the Audit Committee has a positive effect on Sharia compliance in the BPRS East Java. Simultaneously, the role of Sharia Supervisory Board (DPS) and Audit Committee had an effect on compliance with sharia principles in BPRS East Java. According to the dominant variables revealed that the role of Audit Committee is more influential on Compliance with Sharia Principles in BPRS East Java compared to the role of Sharia Supervisory Board (DPS ). ]]>
<![CDATA[PENGARUH UKURAN DEWAN KOMISARIS DAN KEPEMILIKAN ASING TERHADAP LUAS PENGUNGKAPAN CSR ]]>
<![CDATA[Chen, Ming]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 2 (2019): El Muhasaba ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v10i2.6721
<![CDATA[This study aims to determine the effect of the size of the Board of Commissioners and Foreign Ownership on the Extent of CSR Disclosure. This study was tested using multiple regression. The sample is a Manufacturing company listed on the Indonesia Stock Exchange. The study period for 3 years fr: m 2014 until 2016. The results of the study found that the size of the board of commissioners influences the extent of CSR disclosure while Foreign Ownership does not affect the wide range of CSR disclosure.]]>
<![CDATA[PROFITABILITY, CAPITAL STRUCTURE AND ALLOCATION OF CORPORATE SOCIAL RESPONSIBILITY (CSR) FUNDS TO CORPORATE VALUES IN BASIC INDUSTRIAL AND CHEMICAL INDUSTRY COMPANIES IN INDONESIA ]]>
<![CDATA[Yuliana, Indah]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 2 (2019): El Muhasaba ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v10i2.6750
<![CDATA[Business organizations have the goal of maximizing company value. The era of new developments in management and corporate management shifts efforts to build value based on stakeholder-based strategies, namely to build the value of the company while taking into account and paying attention to stakeholder interests in the framework of achieving company goals. The legitimacy of the company in the eyes of stakeholders can be done with the integrity of the implementation of ethics in doing business and increasing corporate social responsibility. The purpose of this study is (1) to analyze the effect of profitability, capital structure and CSR fund allocation on firm value, (2) to analyze the moderation of Corporate Social Responsibility budget allocation variables to the relationship of profitability and capital structure to firm value. This study uses a quantitative approach using statistical tools and hypothesis testing. The population of this study is 65 basic industrial and chemical sector companies in Indonesia which are listed on the Indonesia Stock Exchange (IDX). The sampling technique was done by purposive sampling, data analysis using multiple linear regression analysis and moderation regression. The results of the study showed (1) Profitability directly had a significant effect on firm value while the capital structure and CSR fund allocation directly did not affect the firm value (2) Allocation of CSR funds strengthened the influence of capital structure on firm value. This shows that large debt does not affect investors to keep investing in the company, only investors are interested in the allocation of corporate social responsibility funds issued by the company, so that corporate social responsibility funds can be profitable for investors.]]>
