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All Journal Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Jurnal Akuntansi dan Bisnis Jurnal Kajian Ekonomi dan Perbankan Syariah
Falikhatun Falikhatun
Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret
Economics, Econometrics & Finance Social Sciences

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Optimalisasi Dana Desa dengan Pengembangan Badan Usaha Milik Desa (BUM Des) Menuju Desa Mandiri Putri Nugrahaningsih; Falikhatun Falikhatun; Jaka Winarna
Jurnal Akuntansi dan Bisnis Vol 16, No 1 (2016)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.983 KB) | DOI: 10.20961/jab.v16i1.190

Abstract

Law of The Republic of Indonesia number 6 of 2014, including its implementation regulation, has mandated that village government to be more independent in term of managing its administration and other natural resource they have, including the financial and assets management. The method used in this research is descriptive qualitative, data collection techniques include focus group discussions, in-depth interview, observation, and documentation. The place of research in the Bulusulur village, Wonogiri, Central Java. The results showed that the implementation of village fund is executed with the establishment of Village BUM which has 5 units Enterprises, that is Keceh Swimming Pool, Campgrounds, Clean Water Facilities, Waste Bank, And Integrated Agriculture. However, in practice there are some constraints such as the difference in the paradigm of the stakeholders associated with the management of the Village Funds, lack of participation of the village community in the implementation of the job program of Village BUM, and a lack of knowledge related to the establishment of work plans and financial statements of Village BUM. The solution that is proposed includes competency enhancement training to Village BUM manager, start from strategic planning, programming, budgeting, implementation, and accompaniment of the Village BUM financial statements.
The Impact Of Islamic Corporate Governance And Tabarru’ Fund On The Level Of Sharia Insurance Health Yafiul Firdaus; Falikhatun Falikhatun
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 13, No 2 (2021)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v13i2.9151

Abstract

The purpose of this study to determine the impact of the number of the board of directors, the number of audit committees, the number of sharia supervisory board, and the Tabarru' Fund on the financial health level of Islamic insurance companies. This research was conducted on Sharia General Insurance companies and Sharia Life Insurance companies in Southeast Asia during the 2015-2019 period. The results of this research stated that the number of Sharia Supervisory Boards has a negative impact on the level of financial health, the number of the Board of Directors has a positive impact on the level of financial health, while the number of audit committees and the amount of Tabarru Funds has no impact on the level of financial health. This research is expected to be a reference for the development of science, especially in the field of accounting about the influence of Islamic Corporate Governance and the amount of tabarru' funds on the level of financial health of Islamic insurance companies using agency theory and sharia enterprise theory and can be used as a reference for regulators to update regulations related to Islamic Corporate Governance and tabarru funds.
The Impact Of Islamic Corporate Governance And Tabarru’ Fund On The Level Of Sharia Insurance Health Yafiul Firdaus; Falikhatun Falikhatun
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 13, No 2 (2021)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v13i2.9151

Abstract

The purpose of this study to determine the impact of the number of the board of directors, the number of audit committees, the number of sharia supervisory board, and the Tabarru' Fund on the financial health level of Islamic insurance companies. This research was conducted on Sharia General Insurance companies and Sharia Life Insurance companies in Southeast Asia during the 2015-2019 period. The results of this research stated that the number of Sharia Supervisory Boards has a negative impact on the level of financial health, the number of the Board of Directors has a positive impact on the level of financial health, while the number of audit committees and the amount of Tabarru Funds has no impact on the level of financial health. This research is expected to be a reference for the development of science, especially in the field of accounting about the influence of Islamic Corporate Governance and the amount of tabarru' funds on the level of financial health of Islamic insurance companies using agency theory and sharia enterprise theory and can be used as a reference for regulators to update regulations related to Islamic Corporate Governance and tabarru funds.
Co-Authors Jaka Winarna Nugrahaningsih, Putri Yafiul Firdaus