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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216 Documents
<![CDATA[AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN MASJID ]]>
<![CDATA[Muhammad Mahardika]]>;
<![CDATA[Adi Prasetyo]]>;
<![CDATA[Firda Ayu Amalia]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 13, No 2 (2022): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v13i2.15479
<![CDATA[This study aims to analyze the accountability and transparency of mosque financial management in the city of Malang, especially in mosques managed by the academic and non-academic community. The objects of this research are 4 Great Mosques in Malang City, namely AR Fachruddin Mosque, An-Nur Polytechnic Mosque, Abu Dzar Al Ghifari Mosque, and Sabilillah Mosque. This research uses descriptive qualitative method. Collecting data in this research is observation, interview and documentation. Sources of data in this study are primary data and secondary data. This research is motivated by mosques which usually only present financial reports which only include revenues that are generally obtained from the congregation and cash disbursements. The source of the mosque's funds cannot be clearly identified for what purpose the funds are used. The results showed that all mosques already had financial reports as a form of accountability. The mosque's financial manager has complied with the values of sharia accounting principles: accountability, justice and truth. These three principles are related to the characteristics possessed by the apostle: sidiq, amanah, tabligh and fathanah. Although, this study found that accounting practices are still not in accordance with accounting standards for non-profit entities. This is because the financial manager does not have a financial background. Most of the mosque's financial publications are announced just before Friday prayers and posted on the wall magazine.]]>
<![CDATA[INTERNAL CONTROL, ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE WITH ACCOUNTING INFORMATION SYSTEM AS INTERVENING ]]>
<![CDATA[Amira Amira]]>;
<![CDATA[Ditya Permatasari]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 13, No 2 (2022): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v13i2.15590
<![CDATA[The purpose of this study is to find out the influence of internal control and organizational culture on employee performance with accounting information systems as intervening variables. The population in this study was employees of accounting and finance department in PT PG Rajawali I Unit PG Krebet Baru with a total of 45 people. This type of quantitative research. Data analysis used is multiple regression analysis by looking at the results of the coefficient of determination to determine the influence of intervening variables and descriptive statistical analysis. There are 7 hypotheses that can be formulated in this study. The results of the study are: 1) internal control has a positive and significant effect on employee performance; 2) organizational culture negatively and significantly affects employee performance; 3) accounting information system has a positive and insignificant effect on employee performance; 4) internal control has a positive and significant effect on accounting information systems; 5) organizational culture positively and significantly affects accounting information systems; 6) indirectly internal control through accounting information systems has a positive and insignificant influence on employee performance and 7) indirectly the culture of the organization through accounting information systems has a positive and significant influence on employee performance.]]>
<![CDATA[Determinan Non-Performing Financing pada Bank Pembiayaan Rakyat Syariah di Indonesia ]]>
<![CDATA[Surepno Surepno]]>;
<![CDATA[Sofi Nur Azmi]]>;
<![CDATA[Dian Pujiatma Vera Subchanifa]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 1 (2023): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v14i1.15113
<![CDATA[Purpose: This study aims to empirically test the determinants or factors that affect Non-Performing Finance (NPF) in Islamic Finance Banks (BPRS) in Indonesia. The determinants analyzed are internal and external factors. Internal factors consist of the Capital Adequacy Ratio (CAR), Financing to Deposits Ratio (FDR), and Operating Costs for Operating Income (BOPO). Meanwhile, external factors are Inflation, Exchange Rate, and Interest Rate (BI Rate). Method: This study uses a quantitative approach. The research data is secondary data obtained from the websites of the Financial Prosecutor Authority (OJK) and Bank Indonesia (BI). The data collection technique is through time series data collection from 2013 to 2020. As for data analysis using multiple linear regression analysis.Results: Based on the results of the study showed that simultaneously internal and external factors had an effect on Non-Performing Finance. While partially that internal factors, namely CAR, FDR and BOPO have a positive and significant effect on the NPF. On external factors, the exchange rate variable partially has a positive and significant effect on the NPF, while the BI Rate has a negative and significant effect on the NPF, but the inflation variable partially has no significant effect on the NPF.Implications: This research can be used as material for consideration by BPRS to be more careful in channeling financing to customers. In addition to paying attention to the internal financial condition of the BPRS, it must also be aware of factors outside the BPRS, such as the exchange rate and the BI rate because they can also have an impact on financing.Novelty: This research builds on previous research by adding different variables in terms of financial performance and macroeconomic factors.]]>
<![CDATA[Analisis Efisiensi pada Lembaga Amil Zakat Nasional dengan Pertumbuhan Penghimpunan Zakat Terbaik ]]>
<![CDATA[Nurul Alifiah Hasan]]>;
<![CDATA[Rifqi Muhammad]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 1 (2023): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v14i1.17910
<![CDATA[Purpose: This study analyzes the efficiency of one of the National Amil Zakat Institutions in Indonesia which is the zakat institution with the best zakat collection growth, namely Laznas PPPA Darul Qur'an Foundation. The purpose of this research is to assess the performance of a zakat institution in carrying out its role as a zakat manager. Method: The type of research used is quantitative with a non-parametric approach. The research method in this study is the Data Envelopment Analysis (DEA) method. Results: Based on the results of data processing in 2017-2020 Laznas PPPA Daarul Qur'an financial reports, these findings indicate that Laznas PPPA Daarul Qur'an experienced inefficiency in 2017 and 2018 with an inefficiency level of 95,63% in 2017 and there was an efficiency improvement with a score of 98.95% in 2018. Until finally in 2019 and 2020 Laznas PPPA Daarul Qur'an is at the optimal efficiency value of 100%. Implication: The existence of this research is expected to provide an overview to the community, as well as a reference for other zakat management organizations in assessing the performance of a zakat institution.Novelty: The previously inefficient conditions continue to be addressed by making various efforts through programs to maximize the management of zakat.]]>
<![CDATA[Pola Hedonic Treadmill dalam Perilaku Akuntansi ]]>
<![CDATA[Driana Leniwati]]>;
<![CDATA[Dita Suci Permatasari]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 1 (2023): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v14i1.15266
<![CDATA[Purpose: This study aims to analyze the hedonic treadmill pattern in behavioral accounting in the millennial generation of shopee users. This study emphasizes the concept of behavioral accounting that is implemented in social phenomena in economic decision making based on the hedonic treadmill pattern.Method: This study uses a qualitative descriptive method with a case study approach. The data were obtained by conducting interviews with key informants. Data analysis techniques in this study were data reduction, data presentation, and conclusion/verification.Results: The results of the study show that there are four styles in making buying decisions in the millennial generation, namely the director's style, analytic style, conceptual style, and attitude style. In addition, the millennial generation is also driven by hedonic shopping motivation. From the empirical results, it was found that decision making is not only based on economic decisions alone. The non-economic impulses that form the hedonic treadmill pattern contribute to the behavioral accounting concept which is driven by psychological considerations in decision making.Implications: The implication of this research is a new paradigm in the wider context of accounting theory, especially behavioral accounting where rational and irrational thinking can influence a person's decision making.Novelty: Research tries to see accounting from another perspective to answer social phenomena. By integrating accounting theory and psychology as analytical tool, this research can explain this social phenomenon. ]]>
<![CDATA[Competencies and Knowledge of Internal Auditor in Islamic Financial Institution : A Literature Review ]]>
<![CDATA[Gina Nabila]]>;
<![CDATA[Sulis Rochayatun]]>;
<![CDATA[Fajar Hafandi]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 1 (2023): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v14i1.18037
<![CDATA[Purpose: Recently, the phenomenon of internal audits in Islamic financial institutions is that the fulfillment of sharia principles has not run ideally. This study aims to examine the competence and experience of internal auditors in Islamic financial institutions using a literature review. Method: Data collection techniques were used to search for relevant articles through databases on Emerald, Springer, and Google Scholar by emphasizing keywords related to the theme. Results: The results show that empirical evidence states that the competence and experience of internal auditors in Islamic financial institutions need to be added with several things related to competence and knowledge in accordance with Islamic law, such as knowledge of Islamic principles and laws, especially in fiqh muamalah; a strong understanding of As-Sunnah and Islamic jurisprudence such as ushul fiqh; understanding of accounting and auditing standards that apply within the national territory, as well as standards adopted by other Muslim countries that have implemented sharia auditing and have the competence to argue about the provisions and objectives of sharia. Implications: The implications of this study are expected to be a reference for improving the quality of internal audits in Islamic financial institutions so that they can run in harmony with sharia provisions and principles.Novelty: This study has differences from the studies that have been done before which the difference lies in the object of internal audit in Islamic Financial Institutions and research methods literature review. Therefore, in the next study is expected to conduct research on one of the Islamic financial institutions so that the results obtained can be more specific in accordance with the knowledge and competence of internal auditors at the institution.]]>
<![CDATA[Metaverse dalam Akuntansi yang Ditinjau dari Perspektif Filosofi Realitas Plato ]]>
<![CDATA[Adib Minanurohman]]>;
<![CDATA[Nurul Fitriani]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 1 (2023): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v14i1.15652
<![CDATA[Purpose: This paper aims to review the metaverse in accounting from the perspective of Plato's philosophy of reality.Method: This study uses the library research method to obtain an understanding and general description regarding the metaverse in accounting from Plato's perspective.Results: The result shows that accounting can be a tool because its development leads to a blockchain system which can later become a means of exchange in the metaverse. It turns out that the metaverse can change accounting in five ways. First, the metaverse will allow direct engagement with the client. Second, training and development of new team members that can be done through the metaverse. Third, increase employee interaction. And fourth, the existence of a metaverse will form a more intense relationship with consumers. Finally, this metaverse does have many benefits and conveniences for its users. But, despite all that, the issue of user data security is still a major concern, so it is hoped that in the future the metaverse can develop better.Implications: This research contributes to the development of literature related to the metaverse, especially accounting in terms of Plato's philosophy of reality.Novelty: This study is the first article to review how the metaverse in accounting is viewed from the point of view of Plato's philosophy of reality.]]>
<![CDATA[Mengungkap Makna Pendapatan dalam Perspektif Sopir Bus di Masa Pandemi Covid-19 ]]>
<![CDATA[Ihda Izzatul Alfaini]]>;
<![CDATA[Mochammad Ilyas Junjunan]]>;
<![CDATA[Ajeng Tita Nawangsari]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 1 (2023): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v14i1.17144
<![CDATA[Purpose: This study aims to understand in depth the meaning of income according to the perspective of city transportation bus drivers at the Paciran terminal during the COVID-19 pandemic. In this study, the meaning of income is formed by the environment of the city transport bus drivers.Method: This study uses the approach with the interpretive paradigm of Husserl's transcendental phenomenology. The phenomenological method emphasizes the meaning that arises from each individual's experience and awareness. Results: The results showed that the informants had different meanings of income. Income is interpreted as a form of material used to meet family needs and future savings. Income is a non-material form, namely the income of inner satisfaction by feeling happy because it helps passengers who need transportation, and income is a spiritual form by applying "flexible" fares to passengers who need transportation for humanitarian purposes, It is believed that someone will get more sustenance than what is given to others because sustenance has already been arranged.Implications: This study reveals the meaning of income from the perspective of bus drivers. The approach through different professions but close to the community provides expansion and development of accounting theory from various existing perspectives, including the internalization of local wisdom values in it.Novelty: This study has a novelty in Hurssel's phenomenological approach in the context of the meaning of income from the perspective of bus drivers which has a meaning that is contrary to the concept of accounting theory.]]>
<![CDATA[Masa Jabatan CEO, Keragaman Dewan Direktur, dan Pengungkapan CSR: Eksplorasi Studi Kepustakaan ]]>
<![CDATA[Suham Cahyono]]>;
<![CDATA[Tjiptohadi Sawarjuwono]]>;
<![CDATA[Wendi Wendi]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 1 (2023): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v14i1.17416
<![CDATA[Purpose: This study reviews various literatures and obtains an overview of the relationship between a CEO's Tenure and Boards Diversity and the quality of Corporate Social Responsibility (CSR) disclosures.Method: The research method used in this study is a qualitative method, namely library research, by utilizing information sources derived from reputable online journals such as Scopus and Google Scholar as well as additional information obtained from articles, books, laws, and other documents relevant to the topic study.Results: The results of studies from various sources show that the quality of CSR disclosure is strongly influenced by the tenure of the CEO and also the diversity of the board of directors. Short CEO tenure tends to increase the quality of CSR disclosure. This is because the tenure is short, the CEO will try to optimize his tenure in order to increase the credibility and ability of the CEO to lead a company. On the other hand, a working tenure that is too long can reduce the quality of CSR report disclosure. The diversity of management also has strong implications for improving the quality of CSR report disclosure. The diversity of administrators can motivate the emergence of creative and innovative ideas to disclose better CSR reports.Implications: This research can be used as material for consideration for companies in making decisions in determining the tenure of the CEO and the diversity of the board.Novelty: This study is the first study attempt by doing research qualitative with considering many previous studies to make some conclusions and contribute to extant literature related to the corporate mechanism by doing library research.]]>
<![CDATA[Faktor Penentu Akuntabilitas Pengelolaan Dana Desa ]]>
<![CDATA[Eny Wahyuningsih]]>;
<![CDATA[Yolanda Pratami]]>;
<![CDATA[Gilang Amrizal]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 2 (2023): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v14i2.18091
<![CDATA[Purpose: The research aims to find evidence of the influence of budget targets, competence of village apparatus, and leadership on the accountability of managing village funds in Bantan District, Bengkalis Regency.Method: This study uses a quantitative approach. The research data is primary data and secondary data. Data collection was carried out by giving questionnaires to all respondents in this study, namely 69 respondents. The analysis technique used is validity test, reliability test, normality test, tolerance and vif test, multiple linear regression test, t test and the coefficient of determination adj R2.Results: The results of this study can be concluded that Clarity of Budget Targets has an effect on Village Fund Management Accountability, Village Apparatus Competence has an effect on Village Fund Management Accountability and Leadership has an effect on Village Fund Management Accountability.Implications: This research can be taken into consideration especially for the Village Government in Bantan District to further clarify budget targets, improve village apparatus competence and good leadership because it will affect the level of accountability or accountability for managing village funds.Novelty: This research is a replication of previous research by replacing the village research object in Bantan District, Bengkalis Regency]]>
