Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Bisnis
Falikhatun, Falikhatun
Universitas Sebelas Maret
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Risiko Pembiayaan Pada Perbankan Syariah Susilowati, Kartiningsih; Falikhatun, Falikhatun
Jurnal Akuntansi dan Bisnis Vol 23, No 1 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i1.940

Abstract

This study aims to examine the impact of financing growth, bank capital, and funding liquidity on financing risk. We also set bank size and GDP growth as control variables. The dummy variable is used as an influence on financing risk before and during the Covid-19 pandemic. Our data were analyzed using panel data regression analysis. Quantitative research in the form of Islamic banking financial reports in Southeast Asian and Middle Eastern countries for 2012-2021 was selected as our sample with a total of 260 observations. We found that, two of the three variables were significant. Financing Growth has a significant negative effect on Financing Risk, Bank Capital has no effect on Financing Risk, and Funding Liquidity has a significant negative effect on Financing Risk. Penelitian ini bertujuan untuk menguji dampak pertumbuhan pembiayaan, permodalan bank, dan likuiditas pendanaan terhadap risiko pembiayaan. Kami juga menetapkan ukuran bank dan pertumbuhan PDB sebagai variabel kontrol. Variabel dummy digunakan sebagai pengaruh risiko pembiayaan sebelum dan saat pandemi covid-19. Data kami dianalisis menggunakan analisis regresi data panel. Penelitian kuantitatif berupa laporan keuangan perbankan syariah di negara Asia Tenggara dan Timur Tengah tahun 2012-2021 dipilih sebagai sampel kami dengan total 260 observasi. Kami menemukan bahwa, dua dari tiga variabel signifikan. Pertumbuhan pembiayaan berpengaruh negatif signifikan terhadap risiko pembiayaan, modal bank tidak berpengaruh terhadap risiko pembiayaan, dan likuiditas pendanaan berpengaruh negatif signifikan terhadap risiko pembiayaan.
Board of Directors’ Size and Profitability of Sharia Insurance in OIC Countries Falikhatun, Falikhatun; Putri, Alfiya
Jurnal Akuntansi dan Bisnis Vol 22, No 1 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i1.762

Abstract

The aim of this paper was to investigate the impact of board of directors' size on the profitability ratio of public sharia insurance. A Hausman test was employed on the selection between fixed and random effects in our panel data for a sample of 58 firm-years from 2016 to 2019. Net Profit margin used as proxies for the profitability ratio. The analysis was run on the samples of sharia insurance firms were OIC Countries from Malaysia, UAE, Saudi Arabia, Qatar, Oman, Pakistan, and Bangladesh. The findings of our analyses revealed positively related and statistically significant results between board size and the profitability ratio. Tujuan dari makalah ini adalah untuk menginvestigasi pengaruh ukuran dewan direksi terhadap rasio profitabilitas asuransi syariah publik. Uji Hausman digunakan pada pemilihan antara efek tetap dan acak dalam data panel kami untuk sampel 58 perusahaan dari tahun 2016 hingga 2019. Margin Laba Bersih (NPM) digunakan sebagai proxy untuk mengukur rasio profitabilitas. Analisis dilakukan pada sampel perusahaan asuransi syariah negara-negara anggota OKI yaitu Malaysia, UEA, Arab Saudi, Qatar, Oman, Pakistan, dan Bangladesh. Temuan analisis kami mengungkapkan bahwa secara statistic terdapat pengaruh positif signifikan antara ukuran dewan direksi dengan rasio profitabilitas.
Co-Authors Putri, Alfiya Susilowati, Kartiningsih