Falikhatun Falikhatun
Universitas Sebelas Maret

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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

Abstract

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.
The Determinants Of Non-Performing Financing In Sharia Banks In Indonesia, Oman, And The United Arab Emirates Danty Priastarini Sabar; Falikhatun Falikhatun
Journal of Finance and Islamic Banking Vol. 5 No. 1 (2022)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jfib.v5i1.4266

Abstract

The increase in non-performing financing ratios occurred in several countries, such as Indonesia, Oman, and the United Arab Emirates from 2015 to 2019. The aim of this study is to determine the most influencing factors that caused NPF. Hence, the growth of NPF can be controlled once the most influencing factors of NPF are determined. The method used in this research is Multiple Linear Regression Analysis to examine the influence of Sale and Purchase contracts, Profit-Sharing Contracts, Financing to Deposit Ratio, and Financing Allowances on non-performing financing. This study was taken in Islamic Banks in Indonesia, Oman, and the United Arab Emirates. The results of this study indicated that Sale and Purchase Contracts, Profit-Sharing Contracts, and Financing Allowances have a significant effect on the NPF Ratio, while FDR did not affect NPF. Through this research, it is hoped that it can contribute to regulators implementing obligations that can control the rate of NPF.
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.