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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 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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KINERJA KEUANGAN BERPENGARUH TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI Rundulemo, Putri; muslichah, Muslichah
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this study is to explore the effect of financial performance on firm value, with corporate social responsibility (CSR) as a moderating variable. The study focused on transportation companies listed in Indonesia Stock Exchange, with a sample size of 30 companies. The results indicate that financial performance has a positive effect on firm value. Furthermore, this research also found that CSR strengthens the influence of financial performance on company value. The findings suggest that transportation companies can enhance their firm value by improving their financial performance. Additionally, by actively engaging in Corporate Social Responsibility (CSR) activities, these companies can further amplify the positive impact of their financial success on their overall value. This implies that transportation companies should not only focus on financial metrics but also invest in CSR initiatives
Islamic Sustainability Education For Accounting Students In Higher Institutions Muslichah, Muslichah
AL-WIJDÃN Journal of Islamic Education Studies Vol. 3 No. 2 (2018): November 2018
Publisher : Faculty of Islamic Sciences, Raden Rahmat Islamic University Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (693.13 KB) | DOI: 10.58788/alwijdn.v3i2.140

Abstract

Environmental and social problems are already a global issue. The issue has raised the concept of sustainability and has received great attention from governments, companies, environmentalists, and educational institutions. Many educational institutions have incorporated sustainability education into the curriculum. However, few scientists criticized that the institutions have proven to fail in educating students to make the right decisions. Islamic sustainability education should be an important part of creating a good relationship between people and the environment. All accounting students studying in a higher institution should be equipped with sufficient knowledge to deal with sustainability. Education in higher institutions should not only emphasize the needed skills and knowledge, but it must also instill the religious standards and the commitment of students toward sustainability. The objective of Islamic sustainability education is basically to encourage students to reflect on the kind of sustainability issues that they might encounter so that they will be sensitive to situations that include a sustainability component. If Muslim accounting students are sensitive to sustainability issues, then they are likely to use Islamic moral dimensions in resolving the sustainability problems. Keywords: Islamic sustainability, accounting, education, higher institutions
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.
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 Fernandhytia Fernanda, Hadiana Galuh Asri Pratiwi Graha, Vina Satya Hanifah, Rosa 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 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 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 Wijaya, Dean Ascha Yohanes Firmansyah Youdisanita Lering, Gabriela Yulianus Bramero Kurniawan Rugu Yuniarti Hidayah Suyoso Putra