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DAMPAK PERLAKUAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 ATAS PAJAK PENGHASILAN PADA UMKM DI GRESIK

Ilmia, Faiqotul, Andriani, Sri

El Muhasaba: Jurnal Akuntansi Vol 5, No 2: Juli 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

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Abstract

In achieving the desired development by Indonesia, the government requires revenue from the State Tax Revenue and Non-Tax Revenues. One of the efforts undertaken by the Directorate General of Taxation (DGT) is enacted Government Regulation No. 46 of 2013, the tax base used is the gross turnover of each month at 1 % final income tax rates. The emergence of these regulations is to provide convenience for taxpayers in determining the amount of income tax payable, but enactment of these rules in the middle of giving trouble for taxpayers in the calculation, depositing and reporting taxes for the year 2013. Purpose of this study was to determine the impact of treatment of PP 46 of 2013 on income tax on Micro, Small and Medium Enterprises (SMEs) in Gresik skull cap industry. This study used a qualitative descriptive approach with the aim of obtaining a picture of the object that is easily observed in the form of words on the focus of research on the impact of the enactment of Regulation 46 of 2013. The 3 (three) object of research is no skull cap Industry SMEs in Gresik . Data analysis aims to simplify the data processed, making it easy to read and interpret. Data were collected by means of observation, interviews, documentation. Analysis of the data through three stages: data reduction, data display, and conclusion. The results showed that the enactment of Regulation 46 of 2013 not only creates difficulties in terms of computation, depositing and reporting just as effective mid-year, but still there who do not know the regulations in terms of both has been the enactment of these regulations and in terms of the calculation mechanism. As for other effects of the government’s enactment of legislation, namely the amount of income tax payable is higher than the income tax calculations using norm bookkeeping or net income.

SUBYEKTIVITAS AUDITOR JUDGMENTS SEBAGAI BAGIAN DARI PROFESIONALISME

Hidayah, Ade Irma

El Muhasaba: Jurnal Akuntansi Vol 5, No 2: Juli 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

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Abstract

This paper attempts to provide a descriptive explanation of auditor’s judgments as a part of audit process. By using information from research and her personal experiences, the author provide a different way to understand the nature of auditor’ subjectivity. According to standards established by Institute of Certified Public Accountant, auditor is required to perform audit using his/her professional judgment. The word ”professional judgments” appear in every chapter of this standard. Auditor ’opinion is expected to be objective and free from personal auditor’ subjectivity. Although, the ”judgment” is very closely related to ideas, calculation and even the result of contemplation. Behind the screen of judgment making could not be separated from the condition of auditor. There is no perfection objectivity in a judgment. Therefor, subjectivity in audit judgment are necessity. However, judgment based on knowledge, experience, morality, common sense and conscience is accountable judgment.

PENGARUH KOMPETENSI, INDEPENDENSI DAN UKURAN AUDITEE TERHADAP KUALITAS AUDIT

H., Dwi Agustina, Sudarna, Made, Ludigdo, Unti

El Muhasaba: Jurnal Akuntansi Vol 5, No 2: Juli 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

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Abstract

This study examines and analyzes the influence of competence, independence and the size of the auditees on audit quality. Audit quality is defined as the probability that the auditor will both discover and report a breach in the client’s accounting system. Drivers of audit quality-a framework are : culture within the firm, the skills and personal qualities of audit partners and staff, the effectiveness of the audit process, the reliability and usefulness of audit reporting, factors outside the control of auditors. Competence of auditors is adequate professional proficiency to perform inspection tasks and professional proficiency in the preparation of examination report. In this study, the competence dimension of competence using Certified General Accountant (CGA) are leadership, professionalism and professional knowledge. The independence is the mental attitude and appearance that is free from private interference, and external organizations. The independence consisting of: a long relationship with the auditees and the provision of non audit services and the pressure of the auditees, peer review of auditors. Auditee size is total assets and revenue of each county/city in Java. Using the random sampling method, the research tries to collect some inportant information given by respondents. Questionaire is a tool used to measure the variables. The hypotheses were tested with SPSS. The sample of this study is the Chairman of the audit team LKPD 2010 on the BPK RI in Java. Data obtained by spreading 118 and a total of 110 questionnaires are returned and processed feasible. The results partially demonstrate competence and independence affect audit quality, while the size of the auditee does not affect audit quality. Researchers can then add other indicators in the variable size of auditees such as number of population and area, total spending, the number of programs and activities within one year.

PENGARUH INDEPENDENSI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK

Amrulloh, Amrulloh, Putra, Yuniarti Hidayah Suyoso

El Muhasaba: Jurnal Akuntansi Vol 5, No 2: Juli 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

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Abstract

Public accountants are independent auditors who provide services to public, especially in the field of audit of financial statements made by the client. Public accountant’s task is to examine and provide an opinion on the fairness of financial statements of an entity based on the standards set by the Indonesian Institute of Accountants (IAI). Afflicting many companies which in turn involve public accountants, financial cases make the accountants to consider their audit quality. Some factors have a very important role in determining the audit quality, including the auditor independence and experience. Therefore, the issues examined in this study are: (1) Do the auditor’s independence and experience simultaneously have an influence on the quality of the audit? (2) Do the auditor’s independence and experience have a partial effecton audit quality? From that background, this research aims to (1) determine the simultaneous effect of auditor’s independence and experience on the quality of audit, (2) determine the partial effect of auditor’s independence and experience on the quality of audit. This research employs a survey method with questionnaires. The population of this research consists of auditors who work in Public Accounting Firm (KAP) in Malang. Data analysis is performed with validity and reliability test, and classical assumption test whereas hypothesis test with multiple linear regression method. The researcher uses and obtains the primary data by distributing questionnaires to 33 respondents. The result concludes that independence has a partial effect on the quality audit with significant level of 2,049. Simultaneously, the independence and the experience of the auditors affect the audit qualitywith significant level of 8,645. Therefore, both the auditor and the Public Accounting Firm (KAP) are expected to improve their audit quality.

PELAKSANAAN PROGRAM SUNSET POLICY DALAM PENYAJIAN LAPORAN KEUANGAN PERUSAHAAN

Nurias, Neneng

El Muhasaba: Jurnal Akuntansi Vol 5, No 2: Juli 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

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Abstract

Research by title sunset policy implementation in the company’s financial statement presentation. One of the government’s efforts to improve our economy is relying on tax revenue, associated with these two new tax policies applied are better known as the Sunset Policy. Sunset Policy is a policy of tax facilities in the form of administrative sanction taxation of interest on taxes not paid or less regulated in pasal 37A UU KUP (Undang-Undang Nomor 28 Tahun 2007). There are two types of sunset policy under the terms of which are: Sunset Policy For New Taxpayer and Sunset Policy For Taxpayer Older. So this is a problem in research whether there is influence sunset policy program for the company’s financial statement presentation. Data analysis technique used is qualitative analysis by comparing the tax before sunset policy and after sunset policy. The data presented in the form of figures, calculations and descriptive explanation that describes what is in the company, the more qualitative analysis of the problem. Based on these results it can be concluded that the presence of a sunset policy program undertaken by the government, many taxpayers who voluntarily report the amount of income tax to be paid correctly but many taxpayers who are concerned over the financial statements that have been reported to the Tax office, so that they consciously includes in the report that have been made so that they are free from administrative penalties and fines.

PERAN PENGAWAS KEPATUHAN DI BANK SYARIAH MANDIRI

Santoso, Deddy Rahmat, Triyowono, Iwan, Ludigdo, Unti

El Muhasaba: Jurnal Akuntansi Vol 5, No 2: Juli 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

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Abstract

This research try to capture a case that showing the ”Pengawas Kepatuhan” (PKP) character in commercial debt on Bank Syariah Mandiri (BSM) and also showing the conventional characteristics. This research is a kind of qualitative research that using case study method. This is also trying to capture the compliance division duties and all kind of action in commercial debt in BSM. The summery try to showing some of PKP’s characteristics when they guide in compliance function. Some of characteristics define in some phaseas: dealing phase, analyze phase, and debt withdrawal phase. The summery have captured some characteristics as general character on regulation, ex-ante agent character, auditor character and reporter character. In this characteristics, the conventional actions showing on some facts about the apathy attitude, the entertain action and also fraud action which direct some attitude on disobey actions in BSM. Disobey actions become a challenge in real characteristic of PKP which is the preventive ideology should be strive between the regulation idealism and also the sharia principal.

COMMUNITY DEVELOPMENT BASED ONIBNU KHALDUN THOUGHT, SEBUAH INTERPRETASI PROGRAM PEMBERDAYAAN UMKM DI BANK ZAKAT EL-ZAWA

Hamdi, Muhammad Nurul, Nurjanah, Evi, Handayani, Latifah Safitri

El Muhasaba: Jurnal Akuntansi Vol 5, No 2: Juli 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

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Abstract

The aim of this research is to explain empowering small and medium enterprises model wich is interpreted from community development based on Ibnu Khaldun thought that reserved as the solution from el-Zawa’s technical constraints. The concept of development of those societies three lays of the basic principal, that are: individual, ashabiyah dan ijtima’ al-insan.This concept used in order to improving the quality and comprehensive and sustainable benefit. El-Zawa are the institutions established by Maulana Malik Ibrahim Islamic State University of Malang in order to collecting and managing funds of zakat, infaq, shadaqah, and waqf then spend that in societies economy empowering program. Qualitative research useful for a direct view of reality of field and collected information on power, potential and obstacle faced. The technique of using methode of Miles with three phases: data reduction, data display and drawing conclusions or verification. With the existence of this system, el-Zawa role in societies economy development will increase and able to solve the problems and having a very potential sector and significant in the Indonesian economy.

PENGARUH INTERNAL PERUSAHAAN, EKSTERNAL AUDIT, DAN KOMITE AUDIT TERHADAP AUDIT DELAY DI PERUSAHAAN GO PUBLIC DI INDONESIA

Tias, Fauziah Wahyuning, Triani, Ni Nyoman Alit

El Muhasaba: Jurnal Akuntansi Vol 5, No 2: Juli 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

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Abstract

Audit delay is the time difference between the date of the financial statements and independent auditor’s report. This study aims to identify and analyze whether the debt-to-equity ratio (DER), gain or loss suffered by the company, the size of the firm, the auditor’s opinion, the size of the audit committee and the number of audit committee meetings to audit delay in the manufacturing companies listed on the Indonesian Stock Exchange. The sampling technique used in this study was purposive sampling and obtained a sample of 31 companies. This research was conducted in the period 2008 to 2012. The data used are the financial statements, annual reports and ICMD. Multiple regression method is used to prove the hypothesis. Testing in this study using SPSS version 21. The results of this study indicate that the debt-to-equity ratio (DER), gain or loss suffered by the company, the size of the firm, the auditor’s opinion, the size of the audit committee and the number of audit committee meetings simultaneously affect the audit delay . Partially, the audit opinion affect the audit delay. Other variables such as the debt-to-equity ratio (DER), gain or loss suffered by the company, the size of the firm, the size of the audit committee and the number of audit committee meetings does not affect the audit delay.

TAX PLANNING DENGAN PEMILIHAN BENTUK BADAN USAHA PADA PERUSAHAAN PERSEORANGAN

Andriani, Sri

El Muhasaba: Jurnal Akuntansi Vol 4, No 2: Juli 2013
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

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Abstract

Tax Planning is one of the ways to minimize the tax burden within the company including in the selection of the proper form of business to run the companys business, namely with the mepertimbangkan of tariff revenue, a reduction in taxable income (PKP), the liability of income recognition, bookkeeping, tax collection obligations, and accountability of tax debt. Minimization of tax burden can be done in various ways, ranging from a still frame of the taxation to which break the rules of taxation.Tax planning that has made the company especially with elections to form a business entity. This type of research is qualitative, descriptive. The results of this research indicate that cigarette companies do business entity forms of election to save taxes by choosing the form of individual business entities. The magnitude of the rate of income tax that will be payable every year between Individual Taxpayers with the tax payers the Agency is different, i.e. Individual Taxpayers using Taxpayer tariff progersif while the Agency using the fixed fee. Individual companies have had some keuntunngan among other things a faster decision making does not take into account the interests of many parties.

JANUARY EFFECT DAN SIZE EFFECT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Yani, Aulia Rahma, Sudarma, Made, Prihatiningtias, Yeney Widya

El Muhasaba: Jurnal Akuntansi Vol 4, No 2: Juli 2013
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

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Abstract

Abstract Capital market is called efficient if the prices in the market reflect all the information that may be obtained by investors. In the efficient market there is no possibility to obtain abnormal returns, although in practice there are things that are deviant, called anomalies. This study aims to examine and analyze the existence of the January Effect and Size Effect on stock returns in the Indonesia Stock Exchange (BEI) in 2007-2012. The method used is to test whether there are differences in the value of Average Abnormal Return (AAR) before and after January 1, to investigate the January effect, and statistical tests used independent T-test. While to examine whether there is the Effect Size see whether differences Average Cumulative Abnormal Return (ACAR) between small capitalization stocks with large capitalization stocks in January and statistical tests used paired T-test. The results of this study prove that there is no January Effect and Size Effect on test periods. Keywords: January Effect, Effect Size, Average Abnormal Return, Cumulative Average Abnormal Return Abstrak Pasar modal disebut efisien bila harga-harga dalam pasar tersebut mencerminkan semua informasi yang mungkin diperoleh investor. Pada pasar yang efisien tidak ada kemungkinan memperoleh tingkat pengembalian abnormal, meskipun dalam prakteknya terdapat hal-hal yang menyimpang, yang disebut anomali. Penelitian ini bertujuan untuk menguji dan menganalisis adanya eksistensi January Effect dan Size Effect pada return saham di Bursa Efek Indonesia (BEI) tahun 2007-2012.Metode penelitian yang digunakan adalah dengan menguji apakah terdapat perbedaan nilai Average Abnormal Return (AAR) sebelum dan sesudah tanggal 1 Januari untuk mengetahui adanya January Effect, dan tes secara statistik digunakan Uji-T independen. Sedangkan untuk menguji apakah terdapat Size Effect adalah dengan melihat apakah perbedaan Average Cumulative Abnormal Return (ACAR) antara saham kapitalisasi kecil dengan saham kapitalisasi besar pada Bulan Januari dan tes secara statistik digunakan Uji-T berpasangan. Hasil dari penelitian ini membuktikan bahwa tidak terjadi January Effect dan Size Effect pada periode uji. Kata Kunci: January Effect, Size Effect, Abnormal Return, Average Abnormal Return, Average Cumulative Abnormal Return