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EL-MUHASABA
Published by Universitas Islam Negeri Maulana Malik Ibrahim Malang
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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 216 Documents
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KEANDALAN INFORMASI LAPORAN KEUANGAN DAERAH BERBASIS AKRUAL: Kajian Pengelolaan Aset Tetap Daerah Kabupaten Sampang Priyono, Karnanto
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 (104.954 KB) | DOI: 10.18860/em.v4i1.2331

Abstract

ABSTRAKSI Keandalan penyajian laporan keuangan diperlukan agar laporan keuangan bermanfaat bagi pengguna. Untuk itu aset tetap harus dikelola dengan baik agar menghasilkan informasi yang andal dalam laporan keuangan daerah.Penelitian ini dilakukan untuk menguji keandalan informasi aset tetap daerah pada Pemerintah Kabupaten Sampang. Keandalan informasi dalam laporan keuangan diartikan bebas dari pengertian yang menyesatkan dan kesalahan material, menyajikan setiap fakta secara jujur, serta dapat diverifikasi.Pengelolaan aset tetap daerah merupakan upaya meningkatkan efisiensi, efektifitas dan menciptakan nilai tambah dalam mengelola aset.Pengelolaan dilaksanakan berdasarkan asas fungsional, kepastian hukum, transparansi dan keterbukaan, efisiensi, akuntabilitas, dan kepastian nilai.Penelitian ini merupakan penelitian kualitatif dengan paradigma penelitian Post-positivisme dengan pendekatan studi kasus.Obyek penelitian adalah kandungan informasi aset tetap daerah pada Laporan Keuangan Pemerintah Daerah Kabupaten Sampang. Analisis data dilakukan dengan data reduction, understanding dan interpretation.Hasil penelitian menunjukkan pengelolaan Barang/aset Milik daerah pada Kabupaten Sampang belum dilaksanakan secara memadai sehingga menghasilkan penyajian informasi aset tetap daerah yang belum andal. Untuk itu disarankan segera disusun kebijakan akuntansi yang mengatur tentang penyusutan aset tetap, meningkatkan koordinasi pada seluruh Satuan Kerja Perangkat (SKPD), dan menuntaskan rekonsiliasi antara Bidang Akuntansi dan Pelaporan dengan Bidang Pengelolaan Aset. Situs penelitian hanya pada satu pemerintah daerah dan hanya terbatas pada pengelolaan aset tetap daerah, tidak melakukan kajian pada semua akun.   Keywords   :  Keandalan, Pengelolaan, Aset Tetap Daerah
PENGARUH MODAL KERJA TERHADAP PROFITABILITAS STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Larasati, Eva; Paranoan, Selmita
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 (144.917 KB) | DOI: 10.18860/em.v4i1.2332

Abstract

ABSTRACT Indonesia had instability economics situation which can affect to how manage an efficient working capital then capable to increase a profitability. This research is aimed to test how a working capital (which is sales growth ratio, financial debt ratio, fixed financial assets ratio, number of days accounts receivable, number of days inventories, number of days accounts payable, cash conversion cycle) can influenced a profitability of food and beverages companies. This Research is implemented to 12 Foods and Beverages company which is listed in The INDONESIA Stock Exchange from 2006-2011. Meanwhile, the evaluation of annual performance of this companies had audited from chosen public accountant. Data of financial statement as the object for this research was 5 years financial statement, from 2006 until 2011. Data of this research which has been used is secondary data with purposive sampling method. Analysis method used for this research is multi regression analysis.There was one of variable, a number of days account payable, must removed from a model based on enter removed test. The results is all independed variables can influenced to profitability simultanoues. But the only one of independend variable, number of days inventories can affect to profitability, when it tested partially. Keyword : working capital, profitability ABSTRAK   Indonesia memiliki ketidakstabilan situasi ekonomi yang dapat mempengaruhi cara mengelola efisiensi modal kerja yang mampu meningkatkan profitabilitas. Penelitian ini bertujuan untuk menguji bagaimana modal kerja (yang merupakan sales growth ratio, financial debt ratio, fixed financial assets ratio, number of days accounts receivable, number of days inventories, number of days accounts payable, cash conversion cycle) dapat dipengaruhi profitabilitaspada perusahaan makanan dan minuman.Penelitian ini dilaksanakan untuk 12 Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia tahun 2006-2011. Evaluasi kinerja tahunan perusahaan telah diaudit dari akuntan publik yang dipilih. Obyek penelitian ini adalah Data laporan keuangan selama 5 tahun, dari 2006 sampai 2011. Data dari penelitian ini yang telah digunakan adalah data sekunder dengan metode purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda.Salah satu variabel, number of days account payable (jumlah hari akun hutang), harus dihapus dari model yang didasarkan pada Analisis Entered/Removed. Hasil penelitian menunjukkan semua variabel Independen dapat berpengaruh terhadap profitabilitas secara simultan. Namunhanya satu variabel independen yaitunumber of days inventories(jumlah hari persediaan) dapat mempengaruhi profitabilitas, ketika diuji secara parsial.   Kata kunci: Modal kerja, Profitabilitas
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BEI Mawardi, M. Cholid
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 (137.895 KB) | DOI: 10.18860/em.v4i1.2333

Abstract

Abstract; This research was aimed to investigate the effect of corporate govenance corelated with the compositions of board of independent directors, the size of director boards, audit committee and the size of the company to profit management happened in banking company listed in Indoonesia stoct exchange. In this research, profit management was measured by acrual estimate management ditected by Healy model (1985). This model was thedevelopment of acrual prediction model with measuring estimate acrual as the total acrual (Dechhow et al. 1995).The population of thisresearchwas alltheIndonesianbanking companies listed in Indonesian stoct exchange since 2008-2010. The data of corporate govenance and profit management were got from annual report, finance accounts of each company got from legitimate site of Indonesian stoct axchange  (www.idx.co.id). The analyzedcompanieswere 84 (28x3) bankingcompanieslistedinIndonesianstoctexchangesince 2008-2010, andthe sampling methodusedinthisresearchwas purposive sampling. The hypothesis of thisresearchwas testedbydoubled linear regresion. The result of the testing thehypothesiswas shownthatcorporategovenance variable correlated with compositions of board of independent directors,the size of director boards, audit committee and the size of the company simultaneously didn’t correlate to the stoct exchange. Key words: Corporate Governance, Board of Independent Directors, The Size of Director Boards, Audit Committee, The Size of the  Company, and Stoct Exchange. ABSTRAK Aimed this research was to investigate the effect of corporate govenance corelated with the Compositions of the board of independent directors, the size boards of directors, audit committee and the size of the company to profit happened in banking management company listed in Indoonesia stoct exchange. In this research, profit management was a Measured by acrual estimate ditected management models by Healy (1985). This Model was the development of prediction models with measuring acrual acrual estimate as the total acrual (Dechhow et al. 1995). The population of this research was all the banking companies listed in Indonesian Indonesian exchange stoct since 2008-2010. The data is of corporate govenance and profit management were got from the annual report, finance accounts of each company got from the legitimate site of Indonesian stoct axchange (www.idx.co.id). The Analyzed companies were 84 (28x3) companies listed in Indonesian banking stoct exchange since 2008 to 2010, and the sampling method used in this research was purposive sampling. The hypothesis of this research was tested by linear regresion doubled. The result of the testing of the hypothesis was shown that corporate govenance Compositions of variables correlated with an independent board of directors, the size boards of directors, audit committee and the size of the company simultaneously did not correlate to the stoct exchange. Key words: Corporate Governance, Board of Independent Directors, The Size of the Director Boards, Audit Committee, The Size of the Company, and Stoct Exchange.
MEMOTRET FENOMENA PERAN DAN SIKAPDIVISI KEPATUHAN BANK SYARIAH DALAM PEMBIAYAAN MUDHARABAH Sirajudin, Sirajudin
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 (159.95 KB) | DOI: 10.18860/em.v4i1.2334

Abstract

ABSTRACT This research had tried to capture the phenomena of compliance division’s role in mudharabah financing of BSX and to disclose the existence and the reason of conventional attitudes’ presence among it’s role.  This research is a qualitative one that using trancedental phenomenology of Husserl to capture the compliance division’s role and the conventional attitudes that present in mudharabah financing of BSX.  It also has analyzed the reasons of conventional attitude’s presence.  The result had disclosed the steps in mudharabah financing that involved and entailed SPK as compliance division, they’re approval step, melting step, and the step of partial payment on mudharabah financing debt.  Based on the phenomena of SPK’s involvement, it’s found some pictures of SPK’s role as watchdog, machine and the commentator.   Beside those roles, it’s also found conventional attitudes such as vigilance attitude that transformed to skeptical attitude, apathy attitude, and distrusty attitude. The presence of those attitudes during the mudharabah financing process (especailly the involvement of SPK) could not be remove from the “over” preventive attitude of BSX it self, and it seemed as a legitimation of BI for being the sole regulator of Indonesian banking that implanted those attitude in SPK’s role.   Keywords:             phenomenology, role, conventional attitudes, mudharabah financing, legitimation.   ABSTRAK Penelitian ini berupaya memotret sebuah fenomena peran divisi kepatuhan dalam pembiayaan mudharabah Bank Syariah “X” dan mengungkap adanya sikap-sikap konvensional yang menyertai peran divisi kepatuhan tersebut.  Jenis penelitian ini adalah kualitatif dengan pendekatan fenomenologi transedental Husserl untuk memotret peran divisi kepatuhan dan sikap-sikap yang hadir dalam pembiayaan mudharabah BSX dan menganalisis penyebab hadirnya sikap-sikap konvensional tersebut.  Hasil penelitian ini juga mengungkapkan tahapan-tahapan yang sering diikuti dan meniscayakan keterlibatan SPK sebagai divisi kepatuhan BSX dalam proses pembiayaan mudharabahnya.  Tahapan-tahapan yang sering diikutinya antara lain adalah tahapan persetujuan, tahapan pencairan dan tahapan pembayaran angsuran pembiayaan.  Berdasarkan fenomena keterlibatan SPK tersebut, ditemukanlah beberapa potret peran SPK dalam proses pembiayaan mudharabah antara lain sebagai watchdog, mesin dan sang komentator. Temuan selanjutnya adalah sikap-sikap konvensional yang hadir dalam peran-peran SPK tersebut.  Sikap-sikap konvensional tersebut adalah sikap kewaspadaan yang bertransformasi menjadi sikap kecurigaan, sikap ketidakpedulian, dan sikap ketidakpercayaan.  Hadirnya sikap-sikap tersebut tidak lepas dari adanya sikap preventif “yang berlebihan” oleh internal BSX itu sendiri, selain adanya legitimasi dari BI sebagai regulator tunggal perbankan yang ada di Indonesia yang mencangkokkan sikap-sikap ke dalam peran SPK.   Kata kunci: fenomenologi, peran, sikap-sikap konvensional, pembiayaan mudharabah, legitimasi.
Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan CSR (Corporate Social Responsibility) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Nadiah, Nadiah
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 3, No 2: Juli 2012
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (169.692 KB) | DOI: 10.18860/em.v3i2.2335

Abstract

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 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 124 companies. Analysis tool used multiple regression analysis and measurement for disclosure of CSR used GRI indicators.            The results show that profile company influence on the disclosure of corporate social responsibility. In contrast, size company, profitability, size board of commissioners, and leverage has not influence toward to disclosure of corporate social responsibility.   Key words : size company, profitability, profile company, size board of commissioners,  leverage,  CSR
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP OPINI AUDIT GOING CONCERN MELALUI KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUTAN PUBLIK DI JAWA TIMUR) ONIZ ULFA PERMATA; SUTRISNO SUTRISNO; IMAM SUBEKTI
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 3, No 2: Juli 2012
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.71 KB) | DOI: 10.18860/em.v3i2.2336

Abstract

Abtract This study examined the effect of the competence and independence of the auditor's going-concern opinions through quality audits. Tests conducted on 109 auditors who worked on the public accounting firm in East Java. Proxied competence level of education, training and experience, and professional education, while independence is proxied relationships with clients, the pressure from the client, the amount of non-audit services and feesThe results showed the level of education, training and experience, professional education, relationships with clients and pressure from clients positive influence going concern audit opinion, while the non-audit services and the amount of the fee has no effect. The level of education, training and experience, the pressure from clients and non-audit services positive effect on audit quality, while professional education, relationships with clients and the amount of the fee has no effect. The results also showed a positive effect on the quality of audit opinions going concern, but it can only mediate audit quality education, training and experience, and the pressure from the client to the going-concern audit opinion. Based on these results it can be concluded that the competence, independence and audit quality is a determinant of the going concern opinions.   Keywords: Competence auditor, auditor independence, audit quality, going concern opinions.
LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN PADA BADAN LAYANAN UMUM DAERAH DI LINGKUNGAN DINAS KOPERASI DAN UMKM PEMERINTAH PROPINSI JAWA TIMUR Lestari, Yona Octiani
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 3, No 2: Juli 2012
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (150.378 KB) | DOI: 10.18860/em.v3i2.2337

Abstract

ABSTRACT Indonesian government has established a microcredit plan for Union or Koperasi and UMKM, which goes by abbreviation: KUMKM. This microcredit plan requires benefited Koperasi and UMKM to give periodical financial report based on Indonesian general financial accounting standard as a proof of progression. This seems to be major factor of current microcredit plan. BPS added value survey in 2008 showed that 98% KUMKM in Indonesia seems to independently support themselves. The report indicates that KUMKM could face structural difficulties in obtaining capital assistance and other financial aids due to their incapability of making appropriate financial report. In order to further assist potential KUMKM, Regional Public Service Agencies (BLUD) should implement detailed financial report system based on general financial accounting standards. Furthermore, recognitions and measurements all accounts must comply with rules governing the Financial Accounting Standards Board
ANALISIS PENGARUH FAKTOR FUNDAMENTAL PERUSAHAAN DAN RISIKO SISTEMATIS TERHADAP RETURN SAHAM Arina Absari, Dyatri Utami; Sudarma, Made; Chandrarin, Grahita
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 3, No 2: Juli 2012
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.059 KB) | DOI: 10.18860/em.v3i2.2338

Abstract

This research aim to know influance of fundamental factors as financial ratio with proxy liquidity, asset size, debt equity ratio (DER), return on equity (ROE), earnings per share (EPS), price earnings ratio (PER) and systematic risk to the rate of return in Indonesian Stock Exchange. Manufacturing company as sample the taken amount to 54 emiten the listed in Indonesia Stock Exchange with period of research between of 2008 up to year of 2011. Analysis method the used is multiple linear regression. Analysis results indicate that from some element fundamental factor be like  liquidity, asset size, debt equity ratio (DER), return on equity (ROE), earnings per share (EPS), price earnings ratio (PER) and systematic risk simultanly there are the influence significant to the profitability represented by rate of return. Partially show only earnings per share (EPS) and systematic risk with explained by variation the expressed in adjusted R2 equal to 7,8 % is while the rest equal to 92,2 % influenced by other variable which is not explained by this research model. Where as other variable not influence with models is liquidity, asset size, debt equity ratio (DER), return on equity (ROE) and price earnings ratio (PER). Research result pursuant to hypothesis test indicate that between some element fundamental factors is most dominant influence the rate of return at the manufacturing company of listed in Indonesia Stock Exchange is systematic risk.  
EMPLOYING FINANCIAL ACCOUNTING STANDARDS FOR ENTITIES WITHOUT PUBLIC ACCOUNTABILITY FOR AUDITING Rusaktiva, Akie; Nugraha, Adri Putra
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 3, No 2: Juli 2012
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.095 KB) | DOI: 10.18860/em.v3i2.2339

Abstract

Financial Accounting Standards for Entities Without Public Accountability (FAS-EWPA) is a financial accounting standards issued by The Indonesian Institute of Accountants or Ikatan Akuntan Indonesia (IAI) and endorsed by the Financial Accounting Standards Board of Indonesian Accountants or Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia (DSAK IAI) and intended for small and medium enterprises. The underlying priciple of IAI in issuing this particular standards is the attempt to facilitate small and medium enterprises in arranging their financial reports. If this standard is not issued, they have to follow the new FAS (which is stage of adopting IFRS – full convergence 2012) to arrange their financial reports. The application of this FAS-EWPA based IFRS is relatively more complex and expensive for small and medium enterprises. FAS-EWPA adopted some parts of IFRS (International Financial Reporting Standards) for small-medium enterprises (IFRS for Small-Medium-sized Entities/SMEs). This study aims to describe the layout of the difference measurement, assessment, report and the implementation of auditing standards between FAS-IFRS and FAS-EWPA. This study employed descriptive qualitative technique of data analysis by reviewing literature and analysing the field concerning with the implementation of Financial Accounting Standards Statements (FASS) and FAS-EWPA. Specifically, the secondary data of this study are FAS-IFRS and FAS-EWPA. The findings shows that there is a difference presentation and disclosure of financial statements between entities which report using FAS-IFRS and FAS-EWPA. Therefore the perceived program and audit procedures will be different because it will be tailored to the presentation and objectives the audit, suppose that in the implementation of FASS and EWPA, there is a difference in the assertions about the disclosure/presentation. For other assertions about existence, completeness, rights and obligations as well as assessment and allocation, basically, between FASS and EWPA, they have a common concept. While in presentation assertions as has been described earlier, the FAS-EWPA has a simpler form than with FASS, therefore there is a definitely difference in terms of the presentation between the two.
A Contemporary Accounting Approach in Detecting Potential Red Flag and Performance of Extreme Sport Apparel Company Putra, Yuniarti Hidayah Suyoso
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 3, No 2: Juli 2012
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.043 KB) | DOI: 10.18860/em.v3i2.2340

Abstract

Penelitian ini bertujuan untuk mendeteksi potential red flag, menilai kinerja keuangan dan operasional dari perusahaan pakaian olahraga ekstrim dengan menggunakan pendekatan akuntansi kontemporer dan memberikan wawasan untuk mengobservasi profitabilitas perusahaan. Penelitian berfokus pada Billabong International Ltd sebagai salah satu merek terkemuka dan telah membentuk ceruk pasar di bidang surfing dan pakaian olahraga ekstrim. Produknya telah dijual di lebih dari 90 negara dan sasaran anak muda dalam pengembangan bisnisnya. Hasil analisis menunjukkan bahwa Billabong diklasifikasikan sebagai perusahaan yang menguntungkan. Terlihat dari peningkatan profitabilitas dengan ROE (20,22%) biaya ekuitas (8,16%) dan ROA (13,41%)WACC(6,86%).Perusahaan juga telah mampu mempertahankan pertumbuhan yang berkelanjutan. Namun, ada beberapa area yang perlu dipertimbangkan seperti kurang efisiennya pengelolaan piutang dan memiliki potential red flag yang mungkin berkontribusi terhadap distorsi informasi akuntansi. Sehingga, dibutuhkan beberapa penyesuaian. Kata Kunci: Pendekatan Akuntansi Kontemporer, potential red flag, Kinerja

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