Article Per Year (5 Year)
p-Index From 2021 - 2026
1.978
P-Index
This Author published in this journals
All Journal Jurnal Keuangan dan Perbankan Ekuitas: Jurnal Pendidikan Ekonomi El Dinar Jurnal Akuntansi Multiparadigma Jurnal Ilmiah Ekonomi Islam Jurnal Kajian Akuntansi Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurnal Penelitian Pendidikan Indonesia Ekuitas Jurnal Pnedidikan Ekonomi Journal of Finance and Islamic Banking
Falikhatun Falikhatun
Universitas Sebelas Maret
Religion Economics, Econometrics & Finance Education Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Risk In Islamic Banking and Islamicity Performance Index Kartiningsih Susilowati; Falikhatun Falikhatun
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 1 (2023): JIEI : Vol.9, No.1, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i1.8134

Abstract

This study aims to examine the impact of financing risk, liquidity risk, and operational risk on the Islamicity performance index. We also set bank size as a control variable. 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 financial statements of Islamic commercial banks in Indonesia for 2014-2021 was selected as our sample with a total of 69 observations. We found that, one of the three variables is significant. Financing risk has no effect on the profit sharing ratio, liquidity risk has an insignificant positive effect on the profit sharing ratio, and operational risk has a significant positive effect on the profit sharing ratio. This study can be used as a reference, evaluation, and source of improvement for Islamic banking in making the right decision to set loan prices, as well as applying good risk management methods.
The role of internal audit on the quality of financial reports Nurin Majidah; Falikhatun Falikhatun
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243954

Abstract

This study aims to provide empirical evidence regarding the importance of the role of Internal Audit in the quality of financial statements reviewed from the Literature Study using 53 Sinta 2 journals and Scopus 4 indexed journals with a total of 57 journals. Here, we classify articles based on topics and this research uses the literature review method of the Sinta 2 journal and some from Scopus. The researcher reviewed research related to internal audits in Indonesia in Sinta and Scopus indexed journals., then a mapping approach (Charting the field) was carried out using a prism approach, matrix tables and previous research that strengthened this research. The results of the study found that the quality of financial statements was the most researched.  In addition, there is a research gap regarding the role of internal audit on the quality of financial statements as a proxy for Organizational Culture and Masculinity. It is evident that the results of previous studies are still inconsistent. Therefore, the researcher provides novelties that need to be reviewed regarding how Organizational Culture and Gender affect the quality of Financial Statements.
Co-Authors Afifah Oki Nilasakti Arif Nugroho Danty Priastarini Sabar Frank Aligarh Hasim Hasim Helmi Nur Anisah Ida Farida Kamalah Saadah Kartiningsih Susilowati Mutiarafah Mutiarafah Nurin Majidah Tunti, Maria Elerina Douk Yasmin Umar Assegaff Zakiy, Faris Shalahuddin