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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Dinamika Akuntansi MUQTASID Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Ekonomi Islam Jurnal Kajian Akuntansi Jurnal Akuntansi dan Ekonomika al-Uqud : Journal of Islamic Economics Jurnal ASET (Akuntansi Riset) Martabe : Jurnal Pengabdian Kepada Masyarakat PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Bilancia : Jurnal Ilmiah Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Wacana Ekonomi Journal of Islamic Accounting and Finance Research Jurnal Riset Akuntansi Kontemporer Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Penelitian Pendidikan Indonesia Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah JAS (Jurnal Akuntansi Syariah) JIFA (Journal of Islamic Finance and Accounting) Senadika
Falikhatun Falikhatun, Falikhatun
Universitas Sebelas Maret
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Asset Growth, Debt to Equity Ratio, Return on Equity, dan Earning Per Share terhadap Beta Saham pada Perusahaan Jasa di Bursa Efek Jakarta Periode 2000-2002 Mainingrum, Rena; Falikhatun, Falikhatun
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2005): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.3581

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Pengaruh Partisipasi Penganggaran terhadap Budgetary Slack dengan Variabel Pemoderasi Ketidakpastian Lingkungan dan Kohesivitas Kelompok Falikhatun, Falikhatun
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2007): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.3557

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Financing Type And Sustainability Reporting: Financial Performance As Mediating Variable Falikhatun, Falikhatun; Wahyuni, Salamah; Niswah, Milananda Ainun; Nilasakti, Afifah Oki
Jurnal Dinamika Akuntansi Vol 12, No 1 (2020): March 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i1.24930

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The research aims to examine the effect of financing types on sustainability reporting with financial performance as a mediating variable. The independent variables in this research are Murabahah Musyarakah, and Mudharabah, while the mediating variable in this research is financial performance measured using Capital Adequacy Ratio (CAR) as a proxy. The Population of this research is Islamic Banking listed in statistical of Otoritas Jasa Keuangan Indonesia and published sustainability reporting and annual reports for the 2014-2017 period. The result of this study concluded that Financing Type proxied with Murabahah financing affects financial performance (CAR), and financial performance (CAR) also affects the Sustainability Reporting. The other proxies of financing type (Musyarakah and Mudharabah) do not affect financial performance. This study also concluded that financial performance variable mediates the effect of Financing type (Murabahah) on Sustainability Reporting. 
Sharia Governance and Sustainability Reporting: The Mediating Role of Financial Performance Falikhatun, Falikhatun; Wahyuni, Salamah; Nilasakti, Afifah Oki; Niswah, Milanda Ainun
al-Uqud : Journal of Islamic Economics Vol 4, No 2 (2020): July
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (37.888 KB) | DOI: 10.26740/al-uqud.v4n2.p218-234

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Using a sample of registered Sharia Commercial Banks (BUS) in Indonesia during 2014-2017, we examine the effect of Sharia Governance on Sustainability Reporting with financial performance as a mediating variable. Our results support the idea that sharia governance (sharia supervisory board, independent commissioner, board of director's meeting and audit committee) has significant influence on the sustainability reporting. Further analysis indicates the mediating role of financial performance in the relationship between sharia governance and sustainability reporting. Our results suggest that it is essential for regulatory agencies to enhance the supervision role of independent commissioners.
Internal And External Factors That Affect Village Government Performance Anisah, Helmi Nur; Falikhatun, Falikhatun
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.32124

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This study aims to examine the effect of Regulation, Organizational Commitment, Human Resources Quality, Internal Control Systems, Participation in Budgeting, and Utilization of Information Technology on Village Government Performance. The population in this study is all village apparatus in Klego Sub-District, Boyolali District, while the samples were selected using the convenience sampling method. The data collection process collected responses from 49 respondents that consist of Village Chief, Village Secretary, Head of Section, and Village Financial System (Siskeudes) Operator. The analysis results concluded that Regulation, Participation in Budgeting, and Utilization of Information Technology have a positive effect on Village Government Performance, while Organizational Commitment, Human Resource Quality, and Internal Control System do not affect Village Government Performance. The finding of this study needs to be a concern for an auditor because the variables that affect Village Government Performance might provide an opportunity for fraud to take place in the Village Budget management.
Determinants of Sustainability Reporting of Islamic Banks in Emerging Countries Nilasakti, Afifah Oki; Falikhatun, Falikhatun
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 2 (2020): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v11i2.149-161

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This study aims to determine the effect of Islamic corporate governance and slack resources on sustainability reporting of Islamic Commercial Banks in Indonesia and Malaysia from 2015-2018. The corporate governance in this study consists of sharia supervisory board, the size, board of directors meeting, and audit committee. This is a quantitative study that used secondary data such as the annual and sustainability report. The reporting proxy was measured by the content analysis method which consisted of 78 items from the six dimensions adopted disclosure of AAOIFI. Furthermore, the analysis technique used was panel data regression with Random Effect Model (REM) as the estimation model. The results showed that the sharia supervisory board has a negative effect on sustainability reporting, while the board size, audit committee, and slack resources have a positive effect. Meanwhile, the board of directors' meeting has no effect on sustainability reporting. Therefore, the related government agencies such as Otoritas Jasa Keuangan (Financial Service Authority/FSA) and Bank Negara Malaysia are able to consider that the regulation related to the composition of sharia supervisory board for banking is in line with international ideal standards. 
INDIKASI PENYALAHGUNAAN DISCRETIONARY FUND DALAM ANGGARAN PENDAPATAN DAN BELANJA DAERAH MENJELANG PEMILUKADA 2015 Winoto, Agus Hadi; Falikhatun, Falikhatun
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 1
Publisher : UI Scholars Hub

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

Abstract

This study aims to investigate the possibility of any indication of misuse of discretionary funds in the budget, and to obtain empirical evidence on the factors of budget capability and political motives that affect the proportion of these funds before the local election in 2015. The study was conducted in 143 districts/cities in Indonesia in 2015 which implement the local election simultaneously. The results using t-test showed that there was no different proportion of discretionary funds before and ahead of the local election in 2015. This implies that there is no indication of misuse of grant and social aid before the local election in 2015. The results of multiple regression analysis showed that the fiscal capacity factor (fiscal space) and political factors affect the size of proportion of discretionary funds (grants and social aid) before the local election in 2015. The larger the local government fiscal space, the greater the allocation of its discretionary funds. Incumbents are more likely to use discretionary funds to lure prospective voters to reelect in the local election 2015 than non-incumbent regional head.
Penerapan Kearifan Lokal Minangkabau Dalam Mewujudkan Tata Kelola Usaha Yang Baik Putra, Ferdy; Falikhatun, Falikhatun
Akuntansi & Ekonomika Vol 14 No 1 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i1.6321

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Masyarakat Minangkabau terkenal mahir berdagang dan membangun bisnis di perantauan, sehingga banyak kisah kesuksesan orang minang dalam membangun usahanya. Penelitian ini bertujuan untuk menginterpretasikan kearifan lokal Minangkabau dalam mewujudkan tata kelola usaha yang baik. Penelitian ini menggunakan metode studi kasus dan penelusuran mendalam melalui wawancara dan chanel Youtube yang berhubungan dengan kearifan lokal Minangkabau dan tata kelola usahanya. Hasil penelitian ini adalah kearifan lokal Minangkabau dapat digunakan dalam praktik kehidupan bermasyarakat dan pengelolaan usaha karena bersumber dari ajaran agama Islam yang menjadi pedoman hidup masyarakat Minang. Kearifan lokal dan ajaran agama Islam juga dapat diaplikasikan dengan asas good corporate governance (GCG) untuk menjaga hubungan saling menguntungkan antara pedagang (entitas) dan stakeholder.
The literature review of Islamic performance measurement models at sharia banks in Indonesia Marheni, Marheni; Falikhatun, Falikhatun
Journal of Islamic Accounting and Finance Research Vol 6, No 1 (2024)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.1.19395

Abstract

Purpose - The purposive of study was to find out maqashid sharia performance measurement model in sharia banking.Method - This type of research was  qualitative descriptive research using a systematic literature review approach with primary data sources coming from ISSN or E-ISSN journal literature. Systematic literature review or structured article review is the process of identifying, assessing and interpreting all available research evidence with the aim of comparison, outcomes and providing answers to research questions.Result - Maqashid sharia measurement model mostly used at Islamic banking finance is the Sharia Maqashid Index (SMI). Maqashid sharia has the meaning of a goal that has been determined by the sharia for the ultimate benefit of human. Implication - Innovation of a strategic model to see and measure banking performance, therefore conventional banks and Islamic banks have different systems.Originality - This research combines sharia social performance and sharia financial performance into a performance measurement model.
Prediction of Financial Distress and the Impact of the Covid-19 Pandemic on PT Garuda Indonesia for the period 2016-2021 Budianto, Budianto; Falikhatun, Falikhatun
Jurnal Wacana Ekonomi Vol 23 No 3 (2024): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v23i3.3603

Abstract

This study aims to analyse the potential financial distress of PT Garuda Indonesia. This research uses the modified Altman Z-Score model approach. This study used quantitative descriptive methods with a case study approach at PT Garuda Indonesia. Measurement of financial health level is done using the Altman ratio model. The data source uses secondary data obtained directly from the company's website. This study used annual report data from 2016 to 2021. Based on the analysis of financial ratios, during the 2016-2021 period, the financial performance of PT Garuda Indonesia continued to decline. The results of the Altman-Z score calculation show that PT Garuda Indonesia is experiencing financial distress. This result is an early warning for PT Garuda Indonesia to improve its financial performance. Suggestions to the Government of Indonesia, through the Ministry of SOEs as the main shareholder in order to give full attention and support to PT Garuda Indonesia to avoid future bankruptcy risks.
Co-Authors Adrian, Muhammad Rizqy Agustina, Rachma Alghifari, Huzeini Anggreani, Citra Anisah, Helmi Nur Budianto Budianto Cholil, Muhammad Faris Shalahuddin Zakiy, Faris Shalahuddin Fatikasari, Deva Amelia Ida Farida Lukman Santoso, Arif Mainingrum, Rena Majidah, Nurin Marheni Marheni Muthmainah Muthmainah Nilasakti, Afifah Oki Niswah, Milananda Ainun Niswah, Milanda Ainun Putra, Ferdy Rita Wijayanti Salamah Wahyuni Santoso, Arif Lukman Santoso, Devi Sherylla Sulistiyanti, Umi Tatik Tatik, Tatik Tirtoprojo, Susanto Widaningrum, Rahma Winoto, Agus Hadi Winoto, Agus Hadi Yulio, Aviv