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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 Studi Akuntansi dan Keuangan Indonesia (SAKI) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting Research, Organization and Economics (JAROE) Pelita: Jurnal Pengabdian kepada Masyarakat 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 Library & Information Science Public Health Social Sciences Other

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The Effectiveness of The Sharia Supervisory Board’s Role: Study on The Islamic Banks in Indonesia Wijayanti, Rita; Falikhatun, Falikhatun
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14207

Abstract

This study aims to investigate the relationship between the characteristics and effectiveness of the Sharia Supervisory Board’s (SSB) role in Islamic Banks (IBs). To justify the qualitative study, legal documents, annual reports, books, journals, and previous research were examined. Eight SSB characteristics were also reviewed to see how they affected the effectiveness of the SSB’s role in 14 IBs in Indonesia. This study uses the characteristics of SSB as a whole so that it is sufficient to explain the effectiveness of the role of SSB in Islamic Banks. As an additional analysis, the SSB characteristics on SOE-owned IBs before and after the merger were also presented. The research findings show that the dual positions of SSB members and the lack of accounting and financial competence need the government's attention in setting the rules.
Determinant Of Rating Corporation Sukuk In Emerging Market Alghifari, Huzeini; Falikhatun, Falikhatun
Jurnal Ilmiah Ekonomi Islam Vol 10, No 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.13303

Abstract

The aim of this study is to investigate the impact of profitability, board size, and institutional ownership on corporate sukuk ratings. The data analysed in this research is secondary. Companies listed on the Indonesia Stock Exchange and Bursa Malaysia, which issue sukuk and are rated by PT PEFINDO and MARC Berhad between 2015 and 2021 constitute the population. The sampling method employed is purposive. The panel data regression technique is the analytical method utilised in this study, with Eviews 10 software as the tool. The outcome of the analysis show that corporate sukuk ratings are significantly affected by board size and institutional ownership, while profitability has no effect on them.
The role of internal audit on the quality of financial reports Majidah, Nurin; Falikhatun, Falikhatun
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243954

Abstract

This study aims to provide empirical evidence regarding the importance of the role of Internal Audit in the quality of financial statements reviewed from the Literature Study using 53 Sinta 2 journals and Scopus 4 indexed journals with a total of 57 journals. Here, we classify articles based on topics and this research uses the literature review method of the Sinta 2 journal and some from Scopus. The researcher reviewed research related to internal audits in Indonesia in Sinta and Scopus indexed journals., then a mapping approach (Charting the field) was carried out using a prism approach, matrix tables and previous research that strengthened this research. The results of the study found that the quality of financial statements was the most researched.  In addition, there is a research gap regarding the role of internal audit on the quality of financial statements as a proxy for Organizational Culture and Masculinity. It is evident that the results of previous studies are still inconsistent. Therefore, the researcher provides novelties that need to be reviewed regarding how Organizational Culture and Gender affect the quality of Financial Statements.
Peningkatan Kompetensi Amil Organisasi Pengelola Zakat (OPZ) melalui Pelatihan Akuntansi Syariah: Improving the Amil Competence of Zakat Management Organizations through Sharia Accounting Training Falikhatun, Falikhatun; Wahyuni, Salamah; Tirtoprojo, Susanto
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 4 (2024): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v9i4.6604

Abstract

This Community Service (PkM) aims to increase Amil's competency in preparing Financial Reports by PSAK 109 and PSAK 112. The method used in this service is training for Amil from the Zakat Management Organization (ZMO), totaling 17 people. This training began with a pre-test to measure Amil's initial understanding of recording transactions and preparing financial reports, continued with the presentation of material, questions, and answers, and practice analyzing cases related to zakat, Infaq, Shadaqah, waqf funds, and ended with a post-test. The results of this service show that the training participants understand the differences in the concepts of zakat, infaq, shadaqah, and waqf, as well as the types of OPZ financial reports and the function of each financial report.
PELATIHAN AKUNTANSI SYARIAH UNTUK TRANSAKSI JUAL BELI PRODUK KELOMPOK WANITA TANI (KWT) GRIYA ASRI, KARANGANYAR, JAWA TENGAH Falikhatun, Falikhatun; Lukman Santoso, Arif; Tirtoprojo, Susanto
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 1 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i1.%p

Abstract

Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan pemahaman anggota Kelompok Wanita Tani (KWT) terhadap prinsip-prinsip Islamicpreneurship dan akad jual beli sesuai dengan standar akuntansi syariah, yaitu PSAK 102, PSAK 103, dan PSAK 104. Metode yang digunakan dalam pengabdian ini adalah pelatihan kepada anggota KWT yang berjumalh 9 (sembilan) orang. Pelatihan ini dimulai dengan pre-test untuk mengukur pemahaman awal tentang prinsip-prinsip Islamicpreneurship dan akad jual beli berbasis akuntansi syariah. Selanjutnya dilakukan pemaparan materi, tanya jawab, dan latihan menganalisis kasus-kasus yang berkaitan dengan  akad  Murabahah, Salam, dan Istishna’, dan diakhiri dengan post-test. Hasil pengabdian ini menunjukkan bahwa peserta pelatihan memahami prinsip-prinsip Islamicpreneurship, dan perbedaan implementasi akad Murabahah, Salam, dan Istishna’ dalam transaksi keuangan KWT. Selain itu, peserta juga memahami konsep cash based system dan accrual based system dalam pencatatan, dan penyusunan laporan keuangan KWT.  
Corporate governance as a market signal in sharia stock pricing: evidence from Jakarta Islamic Index 70 Agustina, Rachma; Falikhatun, Falikhatun
JAS (Jurnal Akuntansi Syariah) Vol 9 No 1 (2025): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i1.2401

Abstract

Purpose – This study aims to analyse the effect of corporate governance on sharia stock prices in the Jakarta Islamic Index 70 (JII 70), a benchmark index of the 70 most liquid sharia-compliant stocks on the Indonesia Stock Exchange (IDX). Method – The research investigates five governance mechanisms (CEO duality, executive turnover, independent auditor, institutional ownership, and executive compensation) with ROA and firm age as control variables. A quantitative approach uses panel data regression on 115 companies from 2019 to 2023. The Fixed Effects Model (FEM) was selected as the best model, and a robustness test with Tobin's Q confirmed the stability of the relationships. Findings – The findings reveal that CEO duality and independent auditor positively affect stock prices, while executive compensation has a negative effect. Executive turnover and institutional ownership show no significant impact. Implications – These results support signalling theory, indicating that good governance sends positive signals to investors, enhancing trust in sharia-compliant firms. Practically, this study aids sharia investors in evaluating governance mechanisms and assists regulators in enhancing market transparency.
Capital Structure, Organizational Slack and Sustainability Reporting In Islamic Bank of Indonesia, Qatar and Bahrain Niswah, Milananda Ainun; Falikhatun, Falikhatun
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 8 No. 1 (2021)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v8i1.3706

Abstract

This research aims to analyze the effects of capital structure and organizational slack on sustainability reporting in Islamic banks of Indonesia, Qatar, and Bahrain. The capital structure variable consists of leverage and investment account holders, while the organizational slack variable consists of available slack and recoverable slack. Analysis content that used to measure the disclosure of sustainability reporting based on the AAOFII index consisting of 78 items. The observation data used were 120 observations consisting of 26 Islamic banks on Indonesia, Qatar, and Bahrain for the period 2014 to 2018 with a purposive sampling method. The results showed that there was a positive influence between leverage and a negative effect between investment account holders on sustainability reporting. This study also found a positive relationship between available slack and there was no significant effect between recoverable slack on sustainability reporting.
GLOBAL PERSPECTIVES ON BUDGETARY SLACK: A COMPREHENSIVE BIBLIOMETRIC ANALYSIS FOR EMERGING RESEARCH TRENDS Agustina, Rachma; Falikhatun, Falikhatun
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.621

Abstract

This study aims to evaluate the global research development on budgetary slack, including its historical evolution, current state, and future direction. Using bibliometric analysis through the PRISMA Protocol and VOS Viewer, this research analyzes 53 Scopus-indexed articles from 2014 to 2024 out of 170 identified studies. The findings indicate a dominance of quantitative methods (43 articles), with the United Kingdom and the United States having the highest number of publications. The main topics frequently studied include budget participation, honesty, experimentation, trust, and information asymmetry. Author collaboration analysis reveals weak research networks, highlighting opportunities to strengthen interconnections. This study provides insights for regulators and organizations to improve budgeting policies and transparency. Future research should explore governance mechanisms, behavioral factors, technological innovations, industry-specific differences, and ethical aspects of budgetary slack.
KARAKTERISTIK KOMISARIS DAN PROFITABILITAS PERUSAHAAN PERTAMBANGAN Yulio, Aviv; Fatikasari, Deva Amelia; Santoso, Devi Sherylla; Adrian, Muhammad Rizqy; Falikhatun, Falikhatun
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 3 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i3.5131

Abstract

This study explores the impact of gender diversity, professional experience, and educational background of board commissioners on the profitability of mining companies in Indonesia. Profitability is a key indicator of financial performance and is crucial for investors and other stakeholders. Unlike previous studies that often focus on a single board attribute, this research combines two financial indicators—return on equity (ROE) and gross profit margin (GPM)—to provide a more comprehensive assessment. Gender diversity is measured proportionally based on the number of male and female members on the board, aiming to offer a clearer view of board balance. This multidimensional approach allows for deeper analysis of how variations in board composition influence financial outcomes. Drawing on agency theory, the study assumes that diversity in gender, experience, and education among commissioners can strengthen internal controls and enhance the quality of strategic decisions. A more diverse board is believed to offer broader perspectives and reduce decision-making biases. The study contributes to the academic discussion on corporate governance and offers practical insights for improving performance in Indonesia’s mining sector. It emphasizes the strategic value of board diversity in driving financial success and organizational effectiveness. Penelitian ini bertujuan untuk menyelami pengaruh perbedaan jenis kelamin, riwayat profesional, serta latar pendidikan para anggota komisaris terhadap profitabilitas perusahaan yang bergerak di bidang pertambangan di Indonesia. Profitabilitas dianggap sebagai indikator krusial dalam menilai kondisi keuangan suatu entitas bisnis, sehingga menjadi perhatian utama bagi investor maupun pemangku kepentingan lainnya. Tidak seperti penelitian terdahulu yang umumnya hanya menelusuri satu dimensi keterkaitan antara struktur komisaris dan kinerja perusahaan, studi ini mengadopsi pendekatan baru dengan menggabungkan dua indikator profitabilitas, yakni pengembalian atas ekuitas (ROE) dan margin laba kotor (GPM). Selain itu, pengukuran keberagaman gender dilakukan secara proporsional berdasarkan jumlah anggota laki-laki dan perempuan dalam struktur komisaris, yang diharapkan mampu memberikan gambaran keseimbangan yang lebih utuh. Melalui pendekatan yang lebih luas ini, penelitian berupaya mengungkap secara lebih mendalam bagaimana keberagaman dalam struktur pengawasan memengaruhi pencapaian finansial. Dengan merujuk pada teori agensi, keberadaan komisaris yang mencerminkan variasi latar belakang dari segi jenis kelamin, pengalaman, dan pendidikan dipercaya dapat memperkuat pengendalian internal serta memperbaiki kualitas keputusan strategis. Kontribusi dari kajian ini diharapkan mampu memperkaya wacana akademik di bidang tata kelola perusahaan, sekaligus menjadi rujukan praktis untuk mendorong perbaikan kinerja pada sektor pertambangan nasional.
Integrating Islamic spirituality into management control systems: A case study of sharia-based leadership Tatik, Tatik; Falikhatun, Falikhatun
JIFA (Journal of Islamic Finance and Accounting) Vol. 7 No. 1 (2024)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v7i1.9561

Abstract

This study aims to explore the practice of Management Control Systems (MCS) rooted in Islamic spiritual values. Utilizing an interpretive qualitative method with a single case study approach, data were collected through interviews, observations, and document analysis. The analysis of MCS was guided by principles derived from Islamic spirituality. The findings reveal that the spiritual values of the leaders, deeply influenced by the Al-Qur'an, Shiroh Nabawi, and their engagement with various Islamic communities, foster spiritual maturity. This spiritual foundation shapes wise leadership and results in an MCS that effectively steers the organization towards its intended goals. The implications of this research suggest that Muslim leaders should integrate Islamic character into the design of MCS, ensuring that organizations operate effectively to achieve both worldly and spiritual objectives, ultimately contributing to the well-being of the broader universe. The novelty of this study lies in its provision of new insights into the expression of MCS practices based on Islamic spirituality, the development of Islamic leadership character, and the connection between MCS and Sharia-compliant agreements.
Co-Authors Adrian, Muhammad Rizqy Agustina, Rachma Alghifari, Huzeini Anggreani, Citra Anisah, Helmi Nur Budianto Budianto Cholil, Muhammad Fatikasari, Deva Amelia Ferdy Putra Hasim Hasim Ida Farida Lukman Santoso, Arif Mainingrum, Rena Majidah, Nurin Marheni Marheni Muthmainah Muthmainah Nana Nofianti, Nana Nanik Lestari Nilasakti, Afifah Oki Niswah, Milananda Ainun Niswah, Milanda Ainun 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 Zakiy, Faris Shalahuddin