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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 146 Documents
TEORI KEAGENAN DAN MANAJEMEN LABA DARI SUDUT PANDANG ETIKA MANAJER Luayyi, Sri
El Muhasaba: Jurnal Akuntansi Vol 1, No 2: Juli 2010
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (143.619 KB) | DOI: 10.18860/em.v1i2.1871

Abstract

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
MANAJEMEN LABA DAN RELEVANSI NILAI INFORMASI AKUNTANSI LABA DAN NILAI BUKU Wibowo, Rahmat Haryo
El Muhasaba: Jurnal Akuntansi Vol 1, No 2: Juli 2010
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (128.282 KB) | DOI: 10.18860/em.v1i2.1872

Abstract

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 companys 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
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Oktafia, Yufenti
El Muhasaba: Jurnal Akuntansi Vol 1, No 2: Juli 2010
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (186.323 KB) | DOI: 10.18860/em.v1i2.1873

Abstract

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
MANAJEMEN LABA (EARNING MANAGEMENT) DALAM PERSPEKTIF ETIKA HEDONISME Rama, Radian Sri
El Muhasaba: Jurnal Akuntansi Vol 1, No 2: Juli 2010
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (150.682 KB) | DOI: 10.18860/em.v1i2.1874

Abstract

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
KRITIK TERHADAP TEORI AKUNTANSI POSITIF Salampessy, Zulkarim
El Muhasaba: Jurnal Akuntansi Vol 1, No 2: Juli 2010
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (175.002 KB) | DOI: 10.18860/em.v1i2.1875

Abstract

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
INTERNALISASI AKUNTANSI MANAJEMEN PERSPEKTIF BALANCE SCORECARD DALAM PENGUKURAN KINERJA PERGURUAN TINGGI Adam, Helmy
El Muhasaba: Jurnal Akuntansi Vol 1, No 1: Januari 2010
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (187.833 KB) | DOI: 10.18860/em.v1i1.1876

Abstract

Performance measurement and universities in Indonesia is still considered very limited in terms of looking at the concept of higher education as an integral entity in the process of education and operations activities.  Using  four of Balanced Scorecard perspectives (financial, internal business processes, learning and growth, and customer) in developing performance measurement tools for management accountants in addition to do with strategic mission could theoretically be developed in college. Four perspective is revealed in some technical measures that will be described in this paper although some integral untested empirically.Keywords: Internalisasi, perspektif, kinerja, nirlaba
GHARAR DALAM AKUNTANSI AKRUAL Oktaviana, Ulfi Kartika
El Muhasaba: Jurnal Akuntansi Vol 1, No 1: Januari 2010
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (207.633 KB) | DOI: 10.18860/em.v1i1.1877

Abstract

Some authors  agreed that accrual basis concept is in line with the objectives of Islamic accounting.  The ones who’s  agreed  applying acrrual basis of accounting   believes that the primary objective of Islamic Accounting information is to facilitate the users in computing his or her zakah obligation. The ones who’s not agreed applying accrual basis believes that recognizing noncash and circumstances as they occur is contain gharar.  They also believes in computing zakah obligation cannot apply accrual accounting because zakah must compute base on wealth which has been receive its benefit. Definition of accrual accounting also allow earning management to occur. Debate of the cash basis and the accrual basis has been long discussion, for financial statement of Islamic bank and financial institution need modified accrual and cash basis in order to fulfills Islamic Shari’a. Key word: Gharar, Akuntansi Akrual, Akuntansi Kas, Laporan     Keuangan Entitas Syariah.
PRAKTIK KECURANGAN AKUNTANSI DALAM PERUSAHAAN Putra, Yuniarti Hidayah Suyoso
El Muhasaba: Jurnal Akuntansi Vol 1, No 1: Januari 2010
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (266.23 KB) | DOI: 10.18860/em.v1i1.1878

Abstract

This paper describes accounting fraud in company. Previous researches indicate several factors driven accounting fraud such as opportunity, exposure, individual aspect, poor internal control, and ineffective employee’s placement and management model. Recurrence of accounting fraud is happened either because of well planned and perpetrators are forced to do it. However, diverse methods can be conducted to detect and prevent accounting fraud and is supported by high moral commitment and law enforcement.  Key Words: Kecurangan akuntansi, pendeteksian dan pencegahan.
ANALISIS RASIO UNTUK MENGUKUR KINERJA PENGELOLAAN KEUANGAN DAERAH KOTA MALANG Wahyuni, Nanik
El Muhasaba: Jurnal Akuntansi Vol 1, No 1: Januari 2010
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (173.993 KB) | DOI: 10.18860/em.v1i1.1879

Abstract

This research measures financial performance of local government (PAD) at Malang city using ratio analysis. Local government fund must be spent based on 3 E principles that is economic, efficient, and effective. Moreover, acountability is not simply showing the ability to expend public funds, but including on how to spend economically, efficient, and effective. The result indicates the average of PAD in Malang city is above 100%, although the regular expenses are still above PAD. Therefore, the dependence level to the central government is very high.Kata Kunci :  pengukuran kinerja, APBD, keuangan daerah, analisis ratio.
AKUNTANSI MANAJEMEN DALAM PRESPEKTIF STRATEGI KEUNGGULAN BERSAING Fahrudin A, Ahmad
El Muhasaba: Jurnal Akuntansi Vol 1, No 1: Januari 2010
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (185.993 KB) | DOI: 10.18860/em.v1i1.1880

Abstract

Dynamics business makes strategic outlook as an important paradigm in management accounting. Contemporary management accounting is ineligible to occupy only the calculation of costs and decision-making regardless of environmental factors that move fast. By combining competitive strategy,  management accounting tools are expected  to support the role of strategic choice taken by firm. This article discusses how far management accounting can play an active role to create a competitive advantage in the competitive business. Keyword: Akutansi  manajemen,  strategi, otomatisasi, keunggulan.

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