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MENELISIK MAKNA PEMBIAYAAN QARDHUL HASAN DAN IMPLEMENTASINYA PADA PERBANKAN SYARIAH DI INDONESIA Falikhatun Falikhatun; Yasmin Umar Assegaff; Hasim Hasim
Jurnal Keuangan dan Perbankan Vol 20, No 1 (2016): January 2016
Publisher : University of Merdeka Malang

ABSTRACTThis study aimed to analyze about the meaning Muqridh and Qardhul Hasan implementation on IslamicBanking in Indonesia. The paradigm used in this study is interpretive paradigm with a phenomenologicalapproach. The methods of data collection are indepth interviews, observation, and documentation, while theanalysis taken is Interpretative Phenomenological Analysis (IPA) and Syari Analysis. Interpretative Phenomenology Analysis (IPA) result shows that according to the understanding Muqridh, Qardhul Hasan hasdiverse meanings, namely Qardhul Hasan defined as loans and also interpreted as charitable. It is stated in thefinancing of implementation Qardhul Hasan is done in two ways: Productive Loan and Social Fund. Further more, according to the data presented in the Financial Statements of Islamic Banking, Qardhul Hasan fundingcomes from three sources, namely Non-Halal Funds, Fines, and Infaq Sadaqah. It is not accordance with Islamiclaw because the mix of funds derived from activities that are kosher and non-kosher (Makruh even the possibil-ity haram). To the solution offered is to change the paradigm by providing a correct understanding of thefinancing Qardhul Hasan is as charitable, and merge the Non-Halal Funds and Penalties as Corporate Social Responsibili (CSR) Funds. Suggestion of this research is mainly proposed for (1) more Islamic banks todevelop financing models Qardhul Hasan are more varied, and (2) for subsequent researchers in order todevelop research related to Hasan Qardhul contribution to alleviate poverty in Indonesia.

REALITAS PENGAWASAN DI TUBUH PEMERINTAHAN DESA TERHADAP KORUPSI Helmi Nur Anisah; Falikhatun Falikhatun
Jurnal Akuntansi Multiparadigma Vol 12, No 1 (2021): Jurnal Akuntansi Multiparadigma (April 2021 - Agustus 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.1.09

Abstrak - Realitas Pengawasan di Tubuh Pemerintahan Desa terhadap KorupsiTujuan Utama - Penelitian bertujuan untuk mengetahui pengawasan realisasi anggaran desa menghadapi korupsi.Metode – Penelitian ini menggunakan metode deskriptif kualitatif. Beberapa pihak yang terkait dalam proses realiasai anggaran desa menjadi informan dalam penelitian ini.Temuan Utama – Penelitian ini menemukan bahwa secara menyeluruh pengawasan yang terjadi di tingkat desa sudah berjalan dengan baik dan pengendalian korupsi bisa berjalan. Hanya saja masih terdapat kelemahan yang berkaitan dengan pengawasan yaitu sumber daya manusia yang kurang mampu. Selain itu, korupsi pemerintah desa dalam realisasi penganggaran desa memang ada walaupun tidak banyakImplikasi Teori dan Kebijakan – Pelatihan peningkatan kapasitas perlu dilaksanakan untuk meningkatkan kemampuan perangkat desa dalam mengkawal keuangan desa. Pada sisi lainnya, sosialisasi kepada masyarakat mengenai seluruh rencana dan realisasi program desa diperlukan supaya pengawasan berjalan secara maksimal.Kebaruan Penelitian - Penelitian ini mengevaluasi pengawasan desa yang sudah berjalan dalam menghadapi korupsi. Abstract - The Reality of Supervision in the Village Government against CorruptionMain Purpose - This study aims to determine the supervision of realizing the village budget against corruption.Method - This study uses a qualitative descriptive method. Several parties involved in the village budget realization process become the informants.Main Findings - This study finds that overall supervision at the village level was running well and corruption control was working. It is just that there are still weaknesses related to supervision, namely inadequate human resources. In addition, village government corruption in the village budget realization does exist, although not much.Theory and Practical Implications - Capacity building training needs to be carried out to increase the capacity of village officials in guarding village finances. On the other hand, socialization to the community regarding all plans and realization of village programs is needed so that supervision runs optimally.Novelty - This study evaluates existing village surveillance in the face of corruption.

Determinants of Sustainability Reporting of Islamic Banks in Emerging Countries Afifah Oki Nilasakti; Falikhatun Falikhatun
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 2 (2020): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v11i2.149-161

This study aims to determine the effect of Islamic corporate governance and slack resources on sustainability reporting of Islamic Commercial Banks in Indonesia and Malaysia from 2015-2018. The corporate governance in this study consists of sharia supervisory board, the size, board of directors meeting, and audit committee. This is a quantitative study that used secondary data such as the annual and sustainability report. The reporting proxy was measured by the content analysis method which consisted of 78 items from the six dimensions adopted disclosure of AAOIFI. Furthermore, the analysis technique used was panel data regression with Random Effect Model (REM) as the estimation model. The results showed that the sharia supervisory board has a negative effect on sustainability reporting, while the board size, audit committee, and slack resources have a positive effect. Meanwhile, the board of directors' meeting has no effect on sustainability reporting. Therefore, the related government agencies such as Otoritas Jasa Keuangan (Financial Service Authority/FSA) and Bank Negara Malaysia are able to consider that the regulation related to the composition of sharia supervisory board for banking is in line with international ideal standards.

THE IMPACT OF RISK AND REPUTATION ON FINANCIAL PERFORMANCE IN ISLAMIC BANKING: EVIDANCE FROM INDONESIA Falikhatun Falikhatun; Mutiarafah Mutiarafah
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 5, No 2 (2021)
Publisher : Univeristas Islam Bandung

This study aims to examine the impact of risk and reputation on financial performance. More specifically, we use financing risk, liquidity risk, reputation with rewards, and growth in profit-sharing based financing as our variable of interests. We also assign bank size as a control variable. Our data is analyzed using Generalized Least Square (GLS) regression. Islamic Commercial Banks listed in Sharia Banking Statistics (Statistik Perbankan Syariah - SPS) published by OJK in 2015−2019 are selected as our sample. We find that (1) financing risk has a negative effect on financial performance; and (2) both reputation with rewards and bank size have a positive effect on financial performance. However, liquidity risk and growth in profit-sharing based financing do not affect financial performance. Several research implications are the importance of risk mitigation, the importance to maintain the reputation of the Islamic bank’s stakeholders, and creating innovative funding and financing products.

LOCAL WISDOM AS THE SOUL OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Kamalah Saadah; Falikhatun Falikhatun
Jurnal Akuntansi Multiparadigma Vol 12, No 3 (2021): Jurnal Akuntansi Multiparadigma (Desember 2021 - April 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.3.33

Abstrak = Kearifan Lokal sebagai Jiwa Pengungkapan Corporate Social ResponsibilityTujuan Utama - Tulisan ini bertujuan untuk menginterpretasikan praktik dan pengungkapan CSR terkait dengan budaya kearifan lokal.Metode - Tulisan ini menggunakan metode studi kasus. Penulis melakukan wawancara dan penelusuran mendalam terhadap bentuk CSR pada sebuah perusahaan.Temuan Utama - Internalisasi budaya dapat menjadi pijakan dalam banyak kegiatan. Internalisasi ini dikhususkan dalam pelaksanaan kegiatan dan pengungkapan CSR. Hal ini dapat diasumsikan sebagai bentuk corporate ibadah.Implikasi Teori dan Praktis - Budaya petatah-petitih Sunan Gunung Jati dilakukan sebagai wujud pelaksanaan praktik dan pengungkapan CSR. Hal ini digunakan untuk menjaga hubungan baik antara entitas dan pemangku kepentingan.Kebaruan - Tulisan ini mengisi gap mengenai praktik dan pengungkapan CSR terkait kearifan lokal yang dimiliki suatu daerah. Abstract - Local Wisdom as the Soul of Corporate Social Responsibility DisclosureMain Purpose – This paper aims to interpret the CSR practice and disclosure associated with the local wisdom.Method - This paper uses a case study method. The author conducts interviews and in-depth searches on CSR in a company.Main Findings – Internalization culture can be a foothold in many activities. This internalization is focused on the implementation of CSR activities and disclosures. It can be assumed as a form of corporate ibadah.Theory and Practical Implications – The culture of oral lore of Sunan Gunung Jati is carried out as a form of CSR practices and disclosures. It is used to maintain good relations between entities and stakeholders.Novelty - This paper fills the gaps related to CSR practices and disclosures associated with local wisdom owned by an area.

Board of Directors’ Size and Profitability of Sharia Insurance in OIC Countries Falikhatun Falikhatun; Alfiya Putri
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

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.

Bibliometric Analysis of Rural Tourism and Sustainable Development Goals Maria Elerina Douk Tunti; Falikhatun Falikhatun
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 10 No. 2 (2022)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v10i2.54403

This paper aims to investigate the trends of rural tourism and sustainable development goals researchs through reviewing related scientific publications. Data were collected using the Publish or Perish (PoP) and SINTA databases. A Bibliometric analysis was conducted using the VOSViewer and Microsoft Excel software by utilizing information from the retrieved database. Further, data was encoded and analyzed through descriptive statistics and structural analysis. The results reveal that there is a rise of research papers that deal with rural tourism and sustainable development goals in the Asia region, where a significant portion of the published works was contributed from Indonesia and the common themes that emerged were among nature-based tourism, community-based tourism, bay tourism, agriculture and plantations, and local wisdom. Considering the criticality of the sustainable development concept in the contemporary context of rural tourism, more studies should delve into merging and investigating the relationship between the two themes.

ZAKAT, INFAQ AND SHADAQAH (ZIS) DIGITALIZATION: A CASE STUDY USING TECHNOLOGY ORGANIZATION ENVIRONMENT FRAMEWORK Frank Aligarh; Falikhatun Falikhatun; Arif Nugroho
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 11, No 1 (2023): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v11i1.18916

Technological disruption has changed the process of collecting zakat, infaq, and shodaqoh (ZIS). These changes can pose both threats and opportunities for ZIS institutions. This study aims to describe the acceptability of ZIS institutional technology from a Technology-Organization-Environment (TOE) perspective. This research is qualitative research with a case study approach. This study uses a data collection method consisting of observation, in-depth interviews, and documentation. Using in-person interviews and via cell phone. The subject of this research is the head of the ZIS institution. The results of the study state that all ZIS institutions have made technological innovations in collecting zakat, infaq, and shodaqoh. The existence of limited human resources and organizations' low acceptance of digital platforms are obstacles to not maximizing digital platforms' use. Strong encouragement from muzakki, government, and digital platform-based ZIS institutions has inspired them to develop technological innovations that suit their needs. This research contributes practically to ZIS institutions that the map of muzakki and donors has begun to change so that technological readiness is the key to the sustainability of ZIS institutions.

Risiko Pembiayaan Pada Perbankan Syariah Kartiningsih Susilowati; 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

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.

Budgeting Gamesmanship in Real Estate and Construction: A Study of Msme’s Ida Farida; Falikhatun Falikhatun
Jurnal Kajian Akuntansi Vol 7, No 1 (2023): JUNI 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v7i1.7098

AbstractThis study aims to seek how the process of budget preparation, implementation, and execution in the MSMEs Real Estate and Construction sector. The research focuses on the possibility of Gamesmanship in the budgeting process. This research is a case study with descriptive analysis method. Data was collected through in-depth interviews with several MSMEs business actors who contribute to the enterprise budgeting process. Budget gaming may happen because of a conflict of interest by a divisional or individual. This research picturing the budgeting process in real estate and construction MSME’s and also reveals that the variables of the level of budget difficulty and the level of participation support the practice of budget gaming. The implementation of feedback and evaluation of the budget is going quite well by top-level management. Either contributes to the literatures, this research also trying to give advice to government as regulator that the importance of the budget for the sustainability of MSMEs should be a concern, especially for micro-enterprises to level up. And hopefully, training and good budgeting practices can be echoed more often to MSMEs business actors in the real-estate and construction sector.Keywords: Budgeting; Construction; Gamesmanship; Real estate.AbstrakPenelitian ini bertujuan mengungkap bagaimana proses penyusunan, pelaksanaan, dan evaluasi anggaran pada UMKM di sektor Real Estate dan Konstruksi. Penelitian ini berfokus pada kemungkinan Gamesmanship dalam proses penganggaran. Penelitian ini merupakan studi kasus dengan metode analisis deskriptif. Data dikumpulkan melalui wawancara mendalam dengan beberapa pelaku usaha UMKM yang berkontribusi dalam proses penganggaran perusahaan. Diketahui bahwa terdapat praktik permainan anggaran dalam proses penganggaran. Permainan anggaran dapat terjadi karena konflik kepentingan oleh divisi atau individu. Penelitian ini memberi gambaran proses penganggaran pada UMKM sektor real estate dan konstruksi, dan bahwa variabel tingkat kesulitan anggaran dan tingkat partisipasi mendukung praktik permainan anggaran. Implementasi umpan balik dan evaluasi anggaran berjalan cukup baik oleh manajemen tingkat atas. Selain berkontribusi pada literatur terkait, penelitian ini mencoba memberikan saran kepada pemerintah sebagai regulator bahwa pentingnya anggaran bagi keberlangsungan UMKM harus menjadi perhatian, khususnya bagi usaha mikro yang menjadi perhatian besar akhir-akhir ini oleh pemerintah untuk dikembangkan sehingga naik level. Pada akhirnya, peneliti berharap praktik pelatihan dan penganggaran yang baik dapat lebih sering digaungkan kepada pelaku usaha UMKM di sektor real estate dan konstruksi.Kata Kunci: Anggaran; Gamesmanship; Konstruksi; Real estate.

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