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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 216 Documents
 1   2   3   4   5 
THE EFFECT OF TRUST TO GOVERNMENT, MORAL OBLIGATION AND COMPLIANCE COSTS ON TAXPAYERS COMPLIANCE BEHAVIOR Muslichah, Muslichah
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 1: Januari 2010
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.098 KB) | DOI: 10.18860/em.v1i1.1881

Abstract

The aim of this study is to examine the direct and indirect effect of  trust to government, costs of compliance and moral obligation on taxpayer compliance behavior. This study was conducted in  East Java.  The respondents of the study are business taxpayers. Fourty three taxpayers participated in this study. The findings of this study show that: (1)  the direct effect trust to government on taxpayer compliance behavior is  positive and significant (2)  the indirect effect of trust to government on taxpayer compliance behavior through moral obligation is positive and significant (3) the indirect effect of trust to government on taxpayer compliance behavior through costs of compliance is  insignificant. This study contribute not only to the research literature but also to help government to develop strategies toward improving compliance. Keywords: trust to government, moral obligation, compliance costs, compliance  behavior.
FENOMENA EARNINGS MANAGEMENT SEBAGAI SEBUAH KECURANGAN Lestari, Yona Octiani
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 2: Juli 2010
Publisher : 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

Abstract

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
PENGARUH LOCUS OF CONTROL TERHADAP HUBUNGAN KOMITMEN PROFESIONAL DAN KEPUASAN KERJA AKUNTAN PENDIDIK Restuningdiah, Nurika
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 2: Juli 2010
Publisher : 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

Abstract

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
INTERNET SEBAGAI MEDIA PELAPORAN INFORMASI KEUANGAN PADA PERUSAHAAN LQ-45 di BEI Andriani, Sri
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 2: Juli 2010
Publisher : 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

Abstract

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
DAMPAK KEMAJUAN TEKNOLOGI INFORMASI TERHADAP BIDANG AKUNTANSI MANAJEMEN meldona_nurlatifa@yahoo.co.uk, Meldona
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 2: Juli 2010
Publisher : 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

Abstract

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.
PREFERENSI GAYA BELAJAR MAHASISWA AKUNTANSI Sulastri, Sri Pujiningsih,
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 2: Juli 2010
Publisher : 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

Abstract

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.
VARIABEL-VARIABEL PENENTU HOLDING PERIODS SAHAM SYARI’AH DI INDONESIA Fitriyah, Fitriyah; Rahayu, Yayuk Sri
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 4, No 1: Januari 2013
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.651 KB) | DOI: 10.18860/em.v4i1.2327

Abstract

This research was aimed to determine whether the variables bid-ask spread, market value, variance return and dividend payout influence holding period partially and simultaneously and to determine the variables that most influence the holding period of shares of sharia in Indonesia Stock Exchange. The population in this research are the companies listed in the Jakarta Islamic Index over the period 2007 to 2010. Sampling using a purposive sampling technique and number of sample are 10 companies.. The result shows, the variable spreads, market value, variance return, dividend payout ratio simultaneously influence the holding period. While partially, there are two variables that significantly influence the holding period that is spread and dividend payout ratio with a significant negative relationship and the spread has a significant positive relationship to the holding period at α 5%. And the most influential variable is spread. The final conclusions are on the Indonesia Stock Exchange, investors alleged psychological factor is the factor most be taken into consideration in decisions about withholding or release of a common stock.   Keyword: Holding periods, bid ask spread, market value, and variance return   Abstraksi Penelitian ini bertujuan untuk mengetahui apakah variabel bid-ask spread, market value, varians return dan dividen pay out ratio mempengaruhi holding periods secara parsial dan simultan dan untuk mengetahui variabel yang paling mempengaruhi holding period saham syariah di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Jakarta Islamic Index selama periode 2007 sampai 2010. Sampling sebanyak 10 perusahaan ditentukan dengan  teknik purposive sampling. Hasil analisis  menunjukkan variabel bid-ask spread, market value, varians return dan dividen pay out ratio secara simultan mempengaruhi holding periods. Sedangkan secara parsial, ada dua variabel yang berpengaruh signifikan terhadap holding period yaitu dividen pay out ratio yang signifikan negatif dan bid-ask spread  signifikan terhadap holding period pada α 5%. Dan variabel yang paling berpengaruh adalah bid-ask spread . Kesimpulan terakhir adalah di Bursa Efek Indonesia, diduga faktor psikologis investor merupakan faktor yang paling dipertimbangkan dalam keputusan tentang pemotongan atau pelepasan saham biasa.   Kata Kunci: Holding periods, bid ask spread, market value, dan variance return
PENGARUH MEKANISME CORPORATE GOVERNANCE, KINERJA LINGKUNGAN DAN PENGUNGKAPAN LINGKUNGAN PERUSAHAAN TERHADAP REAKSI PASAR Mukti, Bayu Tri Prasetio
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 4, No 1: Januari 2013
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (109.666 KB) | DOI: 10.18860/em.v4i1.2328

Abstract

The purpose of this study was to analyze the market reaction as indicated by rising the stock price as a result of the implementation corporate governance mechanisms, environmental performance and corporate environmental disclosure published on the annual report in 2010. This study uses hypothesis testing approach to explain the causal relationship between the variables of the study. The population in this study is a registered company in Indonesia Stock Exchange. The results show that the application of corporate governance mechanism through the principles of good corporate governance has a significant effect on the market reaction that is proxied by stock prices. The tests performed on the environment performance and environment disclosure which is proxied by the Rating of Company Performance in Environmental Management (PROPER) and the Indonesian Sustainability Reporting Award (ISRA) found that there is no significant effect on the market reaction that is proxied by stock prices. Keywords: Corporate Governance, Environmental Performance, Environmental Disclosure, and Stock Price.   ABSTRAK Tujuan penelitian ini adalah untuk menganalisis reaksi pasar yang ditunjukkan dengan meningkatnya harga saham sebagai akibat dari penerapan mekanisme corporate governance, publikasi pemeringkatan kinerja lingkungan dan publikasi pemeringkatan pengungkapan lingkungan perusahaan pada saat publikasi laporan tahunan tahun 2010. Penelitian ini menggunakan pendekatan hypotesis testing untuk menjelaskan hubungan kausal antara variabel-variabel penelitian. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia. Hasil pengujian menunjukkan bahwa penerapan mekanisme corporate governance melalui prinsip-prinsip good corporate governance memiliki pengaruh yang signifikan terhadap reaksi pasar yang diproksikan dengan harga saham. Pengujian yang dilakukan terhadap aspek lingkungan sosial perusahaan yaitu kinerja lingkungan dan pengungkapan lingkungan perusahaan yang masing-masing diproksikan oleh Peringkat Kinerja Perusahaan Dalam Pengelolaan Lingkungan Hidup (PROPER) dan Indonesian Sustainability Reporting Award (ISRA) belum mampu menunjukkan adanya pengaruh yang signifikan terhadap reaksi pasar yang diproksikan dengan harga saham. Kata Kunci: Corporate Governance, Kinerja Lingkungan, Pengungkapan Lingkungan, dan Harga Saham
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Wakid, Nadiah Lutfi; Triyuwono, Iwan; Assih, Prihat
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 4, No 1: Januari 2013
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.574 KB) | DOI: 10.18860/em.v4i1.2329

Abstract

Corporate Social Responsibility (CSR) is the liability of an organization that not only provide goods and services that are good for society, but also maintain the quality of the social environment and physical, and also give contribute to community welfare which they are life. The disclosure of corporate social responsibility become a liability for the company in the form PT by UU Perseroan No. 40 Year 2007 about Perseroan Terbatas, Bab V, Pasal 74.  The aim of this research is to test and find the effect of size company, profitability, profile company, size board of commissioners, and leverage financial toward to disclosure of corporate social responsibility on manufacturing companies. Population of this research is manufacturing comoanies year 2008-2011. This research used judgement sampling techniques and obtained sample of 30 companies. Analysis tool used multiple regression analysis and measurement for disclosure of CSR used GRI indicators. The results show that leverage financial influence on the disclosure of corporate social responsibility. In contrast, size company, profitability, profile company, and size board of commissioners has not influence toward to disclosure of corporate social responsibility.   Keywords :  size company, profitability, profile company, size board of commissioners, leverage financial, Corporate Social Responsibility   ABSTRAK Tanggung jawab sosial perusahaan (CSR) merupakan kewajiban organisasi yang tidak hanya menyediakan barang dan jasa yang baik bagi masyarakat, tetapi juga mempertahankan kualitas lingkungan sosial maupun fisik, dan juga memberikan kontribusi terhadap kesejahteraan komunitas tempat mereka berada. Pengungkapan tanggung jawab sosial menjadi suatu kewajiban bagi perusahaan berbentuk PT berdasarkan UU Perseroan No.40 Tahun 2007 tentang Perseroan Terbatas, Bab V, Pasal 74. Penelitian ini bertujuan untuk untuk menguji dan membuktikan pengaruh ukuran perusahaan, profitabilitas, profil perusahaan, ukuran dewan komisaris, dan leverage keuangan terhadap pengungkapan tanggung jawab sosial pada perusahaan manufaktur. Populasi penelitian adalah perusahaan manufaktur tahun 2008-2011. Penelitian ini menggunakan teknik judgement sampling dan diperoleh sampel sebanyak 30 perusahaan. Alat analisis yang digunakan adalah analisis regresi berganda dan pengukuran pengungkapan CSR menggunakan indikator GRI. Hasil penelitian menunjukkan bahwa leverage keuangan berpengaruh terhadap pengungkapan tanggung jawab sosial. Sementara ukuran perusahaan, profitabilitas, profil perusahaan, dan ukuran dewan komisaris tidak terbukti berpengaruh terhadap pengungkapan tanggung jawab sosial   Kata Kunci : ukuran perusahaan, profitabilitas, profil perusahaan, ukuran dewan komisaris, leverage keuangan, Corporate Social Responsibility
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP STRUKTUR MODAL PERUSAHAAN GO PUBLIC YANG TERCATAT DI BURSA EFEK INDONESIA SEPTIANTY, ERIKA
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 4, No 1: Januari 2013
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (101.469 KB) | DOI: 10.18860/em.v4i1.2330

Abstract

Good Corporate Governance (GCG) is increasingly popular. but has a very important meaning in the system of corporate governance and managerial aspects, and investing in a good organization profit organization and this research uses its capital structure as measured by the debt-equity ratio as the dependent variable, while institutional ownership and managerial ownership as well as company size and profitability as the independent variable and three control variables. Control variables are variables that are controlled or held constant so that the effect o outside factors.  Control variables used in the study include the Board of Directors, non-executive directors, and chair duality. Research is underway to find empirical evidence of the influence of the implementation of Good Corporate governanve the company's capital structure. The population used in this study is a company listed on the Indonesia Stock Exchange, while the sample is a company in the implementation of corporate governance ranking by IICG during the period 2005-2011. From the results of testing the hypothesis, suggesting that the effect of corporate governance is proxied by managerial ownership, institutional ownership and firm size has no influence not have any impact on capital structure. The research proves that the variables have an influence on the profitability of capital structure. In general, the results of this study indicate that companies listed on the Stock Exchange has not fully considering the use of corporate governance in determining capital structure. Keyword:        Managerial Ownership, Institutional Ownership, Profitability, Firm Size, Good Corporate Governance, Capital Structure.   ABSTRAK Good Corporate Governance (GCG) semakin populer. namun mempunyai arti yang sangat penting dalam sistem tata kelola perusahaan maupun dalam aspek manajerial dan investasi dalam suatu organisasi baik organisasi laba dan nonlaba.Penelitian ini menggunakan struktur modal yang diukur dengan debt-equity ratio sebagai variabel dependen, sedangkan kepemilikan institusional dan kepemilikan manajerial, serta ukuran perusahaan dan profitabilitas sebagai variabel independen dan tiga variabel kontrol.  Variabel kontrol merupakan variabel yang dikendalikan atau dibuat konstan sehingga pengaruh variabel independen terhadap variabel dependen tidak dipengaruhi oleh faktor luar yang tidak diteliti.  Variabel kontrol yang digunakan dalam penelitian antara lain Dewan Direksi, non-executive directors, dan chair duality. Penelitian ini dilakukan untuk menemukan bukti empris adanya pengaruh penerapan Good Corporate governanve terhadap struktur modal perusahaan. Populasi yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia, sedangkan sampel adalah perusahaan yang masuk dalam pemeringkatan penerapan corporate governance yang dilakukan oleh IICG selama periode 2005-2011. Dari hasil pengujian hipotesis, menunjukkan bahwa pengaruh corporate governance yang diproksikan oleh kepemilikan manajerial, kepemilikan institusional dan ukuran perusahaan tidak mempunyai pengaruh terhadap struktur modal.  Hasil penelitian membuktikan bahwa variabel profitabilitas mempunyai pengaruh terhadap struktur modal.Secara umum hasil penelitian ini menunjukkan bahwa perusahaan yang terdaftar di BEI belum sepenuhnya memperhatikan penggunaan corporate governance dalam menentukan kebijakan struktur modalnya, kata kunci: good corporate governanve, kepemilikan manajerial, kepemilikan institusional, profitabilitas, ukuran perusahaan, struktur modal

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