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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) Management and Economics Journal (MEC-J) 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 ZISWAF: Jurnal Zakat dan Wakaf International Journal of Scientific Research
Muslichah Muslichah
STIE Malangkucecwara Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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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.
Board of directors and firm performance in mining companies: Mediating analysis of intellectual capital and sustainability reporting Tutik Arniati; Muslichah Muslichah
Journal of Enterprise and Development (JED) Vol. 5 No. Special-Issue-1 (2023): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

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

Abstract

Purpose — This study aims to analyze the direct and indirect effects of board of directors on firm performance.Method — This study focuses on a population of mining sector companies that went public on the Indonesia Stock Exchange between 2019 and 2021. We analyzed a sample of 30 such companies. Our independent variable is the role of the board of directors, while the dependent variable is the performance of the company. We further examined intellectual capital and sustainability reporting as mediating variables. For our analysis, we employed the Partial Least Squares method using the SmartPLS version 3 software.Result — This study elucidates that while independent board directors do not directly influence a firm's performance, they significantly impact its intellectual capital, comprising knowledge, experience, intellectual property, and employee capabilities. This intellectual capital directly influences the firm's performance, suggesting an indirect route by which independent directors contribute to the firm's success. Moreover, independent directors also directly affect the firm's sustainability reporting, encompassing the disclosure of its economic, environmental, and social impacts. Like intellectual capital, sustainability reporting also impacts the firm's performance, providing another indirect pathway for independent directors to affect performance. Thus, intellectual capital and sustainability reporting serve as mediators between independent directors and firm performance, underscoring the crucial, albeit indirect, role these directors play in propelling a firm's success.Contribution — This research provides a valuable contribution to the academic community. First, this study integrates previous research into one research model. Second, this study examines sustainability reports as a mediating variable that is rarely studied.
E-Catalog System Quality and Its Impact on Behavioral Intention: The Mediating Role of Perceived Ease of Use and Perceived Usefulness Muslichah, Muslichah; Fatimah, Fatimah
MEC-J (Management and Economics Journal) Vol 10, No 1 (2026)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v10i1.37033

Abstract

E-catalog systems have become essential tools in the digital age, revolutionizing the way companies and organizations show their goods and services to consumers. This study investigates the direct and indirect effect of e-catalog system quality (ESQ) on behavioral intention (BI) with perceived ease of use (PEOU) and perceived usefulness (PU) as intervening variables. Based on a sample of 75 respondents, the results indicated that ESQ has a significant positive effect on BI, ESQ has a significant positive impact on PU and PEOU, PU and PEOU have a significant positive effect on BI, PU and PEOU mediate the relationship between ESQ and BI. This study adds to the theoretical frameworks of technology acceptance by offering insights unique to the governmental domain. Practical contributions encompass guiding government agencies in enhancing their e-catalog offerings. The study offers actionable insights for optimizing system design, user interfaces, and functionality, with the aim of improving user experiences and fostering higher adoption rates.
The Effect of Board Governance on Business Zakat Compliance with Trust and Transparency as Intervening Variable Muslichah, Muslichah; Bashir, Mohamed Sharif; Arniati, Tutik
ZISWAF Vol 11, No 2 (2024): ZISWAF: JURNAL ZAKAT DAN WAKAF
Publisher : UIN Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v11i2.28575

Abstract

Zakat is a mandatory contribution of a specific portion of one's assets that every Muslim must make after they meet the stated criteria. Zakat is disbursed to the designated beneficiaries (asnaf) who are eligible to receive it. This study aims to examine the effect of board governance on business zakat compliance with public trust and transparency as intervening variable. This study will be carried out in East Java, Indonesia. The respondents of this study business zakat payers in East Java who pay zakat through Lazismu. Data will be gathered using the survey methodology. Partial least squire structural equation (PLS-SEM) path modelling will be employed to analyze the data. The study's findings suggest a direct relationship between board governance and zakat compliance. The results of this study further demonstrate that the relationship between board governance and zakat compliance is mediated by trust and transparency.
The Effect Of Liquidity And Business Volume On Cooperative Performance Tutik Arniati; muslichah muslichah; Nunung Nurastuti Utami
International Journal of Scientific Research Vol. 1 No. 03 (2024): November 2024
Publisher : Yayasan Hisnul Muslim Lombok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62894/6brqs150

Abstract

In contemporary financial discourse, the concepts of liquidity, business volume and financial performance occupy a central position in the cooperative savings and loan business. Analysis of the impact of liquidity and business volume on cooperative performance is the objective of this study. The research population consisted of 88 cooperative savings and loan institutions located in Malang City. A purposive sampling technique was employed to choose the sample, resulting in the acquisition of 61 samples. The study findings suggest that there is no impact of liquidity on cooperative business performance. In contrast, the level of business activity impacts the performance of cooperatives. This finding provides practical implications for cooperatives that resources typically used to maintain liquidity could be better utilized in growth initiatives, such as expanding membership or diversifying services.
Co-Authors Abdul Kadir Usry Abdullah, Rose Amin, Aminul Anang Amir Kusnanto Anang Amir Kusnanto Anang Amir Kusnanto Andi Darmawati Andiani, Lidia Arniati, Tutik Asrori, Sobikhul Bashir, Mohamed Sharif Bayu Aji Kurniawan Bimantaka, Dea Amanda Bunyamin Bunyamin Bunyamin Bunyamin Cindy O. Pangemanan Devi Dwi Rahmawardani Djoko Sugiono Dwi Susanti Faley, Hisner Glori fatimah Fatimah 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 Nunung Nurastuti Utami 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 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