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All Journal Jurnal Akuntansi & Auditing Indonesia EL-MUHASABA Jurnal Keuangan dan Perbankan Media Ekonomi dan Manajemen The International Journal of Accounting and Business Society Monex: Journal of Accounting Research Akuisisi : Jurnal Akuntansi Al-Wijdan : Journal of Islamic Education Studies Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA Jurnal Manajemen & Keuangan Moneter : Jurnal Akuntansi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen International Journal of Islamic Economics and Finance (IJIEF) AFRE Accounting Financial Review Jurnal Penelitian Teori & Terapan Akuntansi (PETA) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Journal of Innovation in Business and Economics JAE (Jurnal Akuntansi dan Ekonomi) JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT JAIM (Jurnal Abdi Masyarakat) Value: Jurnal Manajemen dan Akuntansi Journal of Enterprise and Development (JED) Jurnal Riset Akuntansi Kontemporer Jurnal Revenue : Jurnal Ilmiah Akuntansi MAHESA : Malahayati Health Student Journal Jurnal ABM Mengabdi International Journal of Engagement and Empowerment (IJE2) Akuntansi Bisnis & Manajemen (ABM) Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pengabdian Kepada Masyarakat Jurnal Inspirasi Binsis dan Manajemen Jurnal Pengabdian Masyarakat Bangsa International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) International Journal of Midwifery and Health Sciences Jurnal Pengabdian Kepada Masyarakat JURNAL KAJIAN PENDIDIKAN DAN CAKRAWALA PEMBELAJARAN
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The Effect of Shariah Governance Implementation on Financial Performance via Corporate Social Responsibility Fernanda, Hadiana; muslichah, muslichah
Journal of Accounting, Business and Management (JABM) Vol 32 No 2 (2025): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i2.1646

Abstract

Islamic banks demonstrate economic stability through the implementation of shariah-based business models and operational principles, particularly in reporting, especially in shariah governance implementation and corporate social responsibility (CSR) reporting. This study investigates how disclosures by the board of directors (BOD), shariah supervisory board(SSB), and audit committee(AC) impact financial performance, with CSR acting as a mediating variable. The research sample comprises Islamic banks in Indonesia from 2019 to 2023, the research sample consist of 12 Islamic banks in Indonesia, resulting in a total of 60 observations. Findings indicate that the BOD positively influences financial performance, while the supervisory board and audit committee exert an adverse effect. Additionally, CSR acts as a mediating variable between shariah governance implementation and financial performance. Institutions that acknowledge this importance are more inclined to dedicate adequate resources and focus to the development of effective CSR programs.
Pembelajaran PAI untuk Menumbuhkan Etika Pemanfaatan Energi dan Sumber Daya Alam Nurul Fajar; Muslichah Muslichah; Dimas Junior
Jurnal Kajian Pendidikan dan Cakrawala Pembelajaran Vol. 1 No. 4 (2025): Edisi Nopember 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64690/jakap.v1i4.519

Abstract

Environmental awareness is a crucial aspect in developing students' character in the modern era, particularly in the face of global challenges such as climate change, environmental damage, and natural resource degradation. Islamic Religious Education (PAI) holds significant potential in contributing to increasing students' environmental awareness through the integration of spiritual values ​​and contextual learning practices. This study aims to analyze the role of PAI in increasing students' environmental awareness through a literature review of various recent scientific sources. The research method used is a descriptive literature review approach, which examines theories, research findings, and practices of integrating Islamic values ​​into environmental education. The study's findings indicate that Islamic teachings, such as the concept of caliph (leader), amanah (responsibility), the prohibition on destroying the earth, and the recommendation to maintain cleanliness and preserve nature, play a significant role in shaping students' ecological behavior. Furthermore, the application of project-based learning methods, value-based learning, and reflective learning models have been shown to help students connect religious teachings with concrete actions in environmental protection. Thus, Islamic Religious Education (PAI) not only teaches ritual aspects, but also plays a strategic role in building ecological awareness as part of the implementation of faith, morals, and social responsibility.
Pengaruh Iklim Organisasi Terhadap Kepuasan Kerja Dengan Komitmen Organisasi Sebagai Variabel Mediasi Rustini, Titin; Muslichah, Muslichah
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 7 No 1 (2022): j
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v7i1.14826

Abstract

The goal of this study is to look at how organizational climate affects job satisfaction, using organizational commitment as a mediator variable. This study uses a survey method to conduct a causal study. Population target in this research is civil servant National Unity and Politics Agency in Pasuruan City. 50 civil servants participated in this study. The analysis methods that used in this research was path analysis. The findings of this study show that: 1) organizational climate has a significant positive impact on organizational commitment, 2) organizational climate has a significant positive impact on work satisfaction, 3) organizational commitment has a significant positive impact on job satisfaction, and 4) organizational commitment mediates the effects of organizational climate on job satisfaction.
THE EFFECT OF ENVIRONMENT, SOCIAL AND GOVERNANCE ON FIRM VALUE WITH FIRM SIZE AS A MODERATING VARIABLE Maria Gratia Kolo; Muslichah Muslichah
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.630

Abstract

This study examines the effect of Environment, Social, and Governance (ESG) factors on firm value, with company size as a moderating variable, in basic materials and industrials companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023.  Fourteen companies were picked using purposive sampling, resulting in a total of 42 observations.  Data were examined utilizing multiple regression and moderated regression analysis (MRA) with SPSS 26. The results demonstrate that ESG as a whole and the environmental component do not substantially affect corporate value; however, the social and governance facets have an effect on firm value. Furthermore, firm size does moderate the influence of ESG and environmental issues on firm value; instead, it moderates the impact of social and governance elements on firm value.
Pengaruh Kinerja Lingkungan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi Rosa Hanifah; Muslichah Muslichah
Monex: Journal of Accounting Research Vol 14, No 2 (2025)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v14i2.7440

Abstract

Penelitian bermaksud untuk mengkaji pengaruh dari kinerja lingkungan terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi. Penelitian ini berfokus pada perusahaan pertambangan sektor batubara yang telah terdaftar pada Bursa Efek Indonesia tahun 2020 hingga 2023. Dalam penelitian kali ini memakai metode analisis yaitu kuantitatif deskriptif korelasional, menggunakan metode penyeleksian sampel yaitu purposive sampling dan sampel sejumlah 11 perusahaan. Pengujian dibantu dengan penggunaan software yaitu SmartPLS 4.0. Temuan penelitian ini  menunjukkan bahwa kinerja lingkungan tidak memiliki pengaruh pada nilai  perusahaan dan variabel profitabilitas dapat memoderasi pengaruh kinerja lingkungan terhadap nilai perusahaan.
The Effect of Internal Control, Individual Morality and Ethical Value on Accounting Fraud Tendency Fernandhytia, Fernanda; Muslichah, Muslichah
Media Ekonomi dan Manajemen Vol 35, No 1 (2020): Competitive Challenges Facing Indonesia in the Global Economy
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.809 KB) | DOI: 10.24856/mem.v35i1.1343

Abstract

In general, this study aims to determine the effect of Internal Control, Individual Morality, and ethical Value on Accounting Fraud Tendency in Start-Up Businesses. This study was conducted on  Start-Up Businesses. One hundred eighty-eight respondents participated in this study. The result of this study showed that internal control has a significant negative effect on accounting fraud tendency. In other words, an increase in Internal Control will decrease the tendency of accounting fraud in a company. Individual morality also has a significant negative effect on accounting fraud tendency. An increase in individual morality, which could be done by implementing the right morals in daily activity will prevent the action of fraudulent behavior. Furthermore, ethical value also has a significant negative effect on accounting fraud tendency. A proper profession ethic codes will increase moral value in an individual's professionalism, which will minimize the action of fraudulent behavior. This research is done in the hope to contribute to the theory and practice. This study contributes to the subject related to internal control, individual morality, ethical value, and accounting fraud tendency. Furthermore, for Start-Up Businesses, research can be used to prevent accounting fraud
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI Veronika Mau, Maria; Muslichah, Muslichah
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 11 No 1 (2026): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v11i1.23507

Abstract

This research was conducted with the aim of testing the effect of profitability and leverage as independent variables on company value as the dependent variable and corporate social responsibility as a moderating variable. The method used is quantitative causality with a descriptive approach, the data source is secondary data from financial reports of companies in the consumer goods industry for the period 2018-2022. The population found was 75 companies, while the final sample sorted based on purposive sampling was 38 companies. Based on the interpretation algorithm using SmartPLS software, the results obtained in this research are that profitability has no effect on company value, leverage has an effect on company value, and CSR is unable to moderate the relationship between profitability and leverage on company value.
Co-Authors Abdul Kadir Usry Abdullah, Rose Amin, Aminul Anang Amir Kusnanto Anang Amir Kusnanto Anang Amir Kusnanto Andiani, Lidia Arniati, Tutik Asrori, Sobikhul Bayu Aji Kurniawan Bimantaka, Dea Amanda Bunyamin Bunyamin Bunyamin Bunyamin Cindy O. Pangemanan Devi Dwi Rahmawardani Dimas Junior Djoko Sugiono Dwi Susanti Faley, Hisner Glori Febriani Wahidatun Nirmah Fernanda, Hadiana Fernandhytia, Fernanda Galuh Asri Pratiwi Graha, Vina Satya Hariyanto Hariyanto Hedher Tuakia Hernani, Anggit Indirayani, Triana Kastelia Azaria Kurniawan, Joshua Kusnanto, Anang Amir Kusrini, Henni lail, nurul husnul Lidia Andiani Lidia Andiani Lidia Andiani Lubis, Rita Mahdalena Maria Gratia Kolo Mirza, Chafif Moh. Syadeli Mohamed Bashir Mohammad Syadeli Mohammad Syadeli Munfariqoh, Siti Muniroh, Muniroh Nirmah, Febriani Wahidatun Nunung Nurastuti Nurul Fajar Oniber Subana Hauteas Prajoga, Uke Putri Azzahroh Putri Rundulemo Rahmayanti, Arini Restinah, Anjar Rina Irawati Rosa Hanifah Rundulemo, Putri Samuel Halim Selsa Kurniawati Putri Siburian, Claranita Silferia, Silferia Siti Munfaqiroh Siti Munfariqoh Siwi Dyah Ratnasari Sobikhul Asrori Sonhaji *), Ferra Ika Wardani Solechan Sonhaji Sonhaji Sri Indah Istiowati Sri Indrawati Sunarto Sunarto Sunarto Sunarto Sunarto Sunarto Surtini, Surtini Susetyo Dimas Wardhana Titin Rustini, Titin Tutik Arniati Uke Prajoga Uke Prayoga Uke Prayoga Usry, Abdul Kadir Veronika Mau, Maria Wijaya, Dean Ascha Yohanes Firmansyah Youdisanita Lering, Gabriela Yulianus Bramero Kurniawan Rugu Yuniarti Hidayah Suyoso Putra