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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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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.
MODEL PEMBERDAYAAN USAHA KECIL MENEGAH (UKM) BERBASIS DANA DESA Falikhatun, Falikhatun; Wahyuni, Salamah; Muthmainah, Muthmainah; Cholil, Muhammad
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2021): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v2i1.8784

Abstract

Pemberdayaan UKM adalah upaya yang dilakukan Pemerintah, Pemerintah Daerah, Dunia Usaha, dan masyarakat secara sinergis dalam bentuk penumbuhan iklim dan pengembangan usaha terhadap UMKM, sehingga mampu tumbuh dan berkembang menjadi usaha yang tangguh dan mandiri. Dua kelompok UMKM yang sudah beroperasi di Kecamatan Simo adalah UMKM Balung Kethek dan UMKM Keripik Belut dan Singkong. Kelompok Usaha yang terdiri dari ibu-ibu rumah tangga ini cukup menggeliat seiring dengan adannya media sosial yang dapat digunakan sebagai sarana untuk meningkatkan omset penjualan. Namun, kemampuan para ibu rumah tangga ini sangat terbatas dalam pengelolaan usahanya, terbukti dengan minimnya pengetahuan mereka tentang manajemen dan keuangan bisnis, termasuk pengetahuan tentang sumber-sumber permodalan. Pengabdian masyarakat ini bertujuan untuk mencari model pemberdayaan UKM yang memanfaatkan alokasi Dana Desa. Dalam pelaksanaanya, pengabdian ini dilakukan melalui beberapa tahapan yaitu melakukan observasi ke beberapa UMKM di wilayah Kecamatan Simo, Kabupaten Boyolali. Selanjutnya dilakukan Focus Discussion Group. FGD ini bertujuan untuk mencari model pemberdayaan UKM yang sesuai dengan kondisi masyarakat perdesaan dengan memanfatkan sumber pembiayaan berbasis dana desa. Hasil FGD yang dilakukan dengan mengundang berbagai kalangan termasuk dari Dinas Pemberdayaan Masyarakat dan Desa (Dispermasdes) menyimpulkan bahwa pemberdayaan UKM berbasis Dana Desa hanya dapat dilakukan apabila UMKM didirikan oleh masyarakat yang berbasis pada komunitas, seperti Komunitas Petani, komunitas Majelis Taklim, Komunitan Seniman dan lain-lain. Dengan kata lain, pemberdayaan UKM yang berbasis dana desa hanya dapat dilakukan dengan pembentukan Kelompok Usaha Bersama (KUBE). Tahapan pengabdian berikutnya adalah sosialisasi manajemen pemasaran berbasis digital atau Digital marketing, sistem akuntansi sederhana, dan sosialisasi prosedur pengajuan sertifikasi halal.
Carbon tax: A bibliometric analysis for future research in Indonesia Sulistiyanti, Umi; Falikhatun, Falikhatun
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 2 (2023)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol27.iss2.art8

Abstract

This study aims to conduct a literature review of previous studies on carbon tax and explore the essential features for future research directions in carbon tax. This research is analyzed by a bibliometric method using VOS Viewer and R Studio. The Scopus database from 2013 to 2023 was explored to scrutinize the co-occurrence and co-authorship of 769 research articles. The results show that the most significant increase in the research publications on carbon tax occurred in 2022. This increase is due to the rise in the number of publications on carbon tax in developed countries, namely China, the United States, and the United Kingdom, as well as important events such as the Paris Agreement and Sustainable Development Goals (SDGs). This study provides potential directions for future carbon tax research in developing countries, especially Indonesia, which will implement a carbon tax in 2025. This study has a limitation in that it only focuses on English-language articles published in the Scopus database due to their quality and support from the previous literature reviews.
Comparison of Effectiveness and Growth Performance in Zakat Institutions: Insight from Indonesia Zakiy, Faris Shalahuddin; Falikhatun, Falikhatun
Journal of Accounting Research, Organization and Economics Vol 6, No 3 (2023): JAROE Vol. 6 No. 3 December 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i3.34111

Abstract

Objective This research aims to compare the effectiveness and growth performance of zakat institutions before and during Covid-19 in Indonesia.Design/Methodology This study uses a quantitative approach. The 2018 and 2019 financial performance represents conditions before Covid-19, while the 2020 and 2021 financial performance represents conditions during Covid-19. This research examined 26 zakat institutions, with 104 observations. The performance examined in this research includes net allocation to collection ratio (NACR), zakat allocation ratio (ZAR), infaq shadaqa allocation ratio (ISAR), and growth of ZIS collection (GZIS). Data analysis in this study used paired sample t-test.Results The research results show no difference in the performance of NACR, ZAR and ISAR before and during Covid-19. Meanwhile, there are differences in GZIS performance before and during Covid-19. Collection growth tends to decrease during Covid-19 compared to before Covid-19.Research limitations/implications Zakat institutions must be able to create utilization programs that are right on target and make distribution of collections more effective, so that people have more trust and donate their funds to zakat institutions. Transparency in the performance of zakat institutions increases public trust, so zakat institutions become the institution of choice for the community to manage zakat funds.Novelty/Originality This research uses secondary data and statistical tests to measure the comparative performance of zakat institutions, which is still rarely done. This research provides an overview of empirical results comparing the performance of zakat institutions before and during Covid-19.
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 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.
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.
Do Islamic Financial Resources Affect Profitability Of Islamic Banking? Falikhatun, Falikhatun; Widaningrum, Rahma; Santoso, Arif Lukman
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2187

Abstract

This study aims to obtain empirical evidence of the influence of Islamic financial resources on the profitability of Islamic banking. Profitability is measured using several ratios, namely return on assets (ROA) and net profit margin (NPM), while the Islamic financial resources used in this study include temporary syirkah fund (TSF), non-performing financing (NPF), asset turnover ratio (ATR), and debt-to-equity ratio (DER). The population of this study is Islamic banking from some member countries of the Organization of Islamic Cooperation (OIC), such as Indonesia, Saudi Arabia, Kuwait, the United Arab Emirates, and Qatar. The research sample used purposive sampling, while the data analysis technique was multiple linear regression. The selected samples were 25 Islamic banks from 2013-2021, and 213 observation data were produced. The results of this study indicate that TSF, NPF, ATR, and DER simultaneously affect the profitability of Islamic banking. However, for partial testing, TSF, NPF, and DER negatively affect profitability, while ATR positively affects profitability. The implications of this study theoretically can be used to add references related to signaling theory in analyzing the phenomenon of fluctuations in Islamic banking profitability. This study has practical implications for Islamic banking management as a reference for utilizing Islamic financial resources following the characteristics of Islamic banking businesses in Indonesia, Saudi Arabia, Kuwait, Qatar, and the United Arab Emirates.
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.v8i1.503-510

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.
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.
Budgeting Gamesmanship in Real Estate and Construction: A Study of Msme’s Farida, Ida; Falikhatun, Falikhatun
Jurnal Kajian Akuntansi Vol 7 No 1 (2023): JUNI 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v7i1.7098

Abstract

AbstractThis study aims to seek how the process of budget preparation, implementation, and execution in the MSMEs Real Estate and Construction sector. The research focuses on the possibility of Gamesmanship in the budgeting process. This research is a case study with descriptive analysis method. Data was collected through in-depth interviews with several MSMEs business actors who contribute to the enterprise budgeting process. Budget gaming may happen because of a conflict of interest by a divisional or individual. This research picturing the budgeting process in real estate and construction MSME’s and also reveals that the variables of the level of budget difficulty and the level of participation support the practice of budget gaming. The implementation of feedback and evaluation of the budget is going quite well by top-level management. Either contributes to the literatures, this research also trying to give advice to government as regulator that the importance of the budget for the sustainability of MSMEs should be a concern, especially for micro-enterprises to level up. And hopefully, training and good budgeting practices can be echoed more often to MSMEs business actors in the real-estate and construction sector.Keywords: Budgeting; Construction; Gamesmanship; Real estate.AbstrakPenelitian ini bertujuan mengungkap bagaimana proses penyusunan, pelaksanaan, dan evaluasi anggaran pada UMKM di sektor Real Estate dan Konstruksi. Penelitian ini berfokus pada kemungkinan Gamesmanship dalam proses penganggaran. Penelitian ini merupakan studi kasus dengan metode analisis deskriptif. Data dikumpulkan melalui wawancara mendalam dengan beberapa pelaku usaha UMKM yang berkontribusi dalam proses penganggaran perusahaan. Diketahui bahwa terdapat praktik permainan anggaran dalam proses penganggaran. Permainan anggaran dapat terjadi karena konflik kepentingan oleh divisi atau individu. Penelitian ini memberi gambaran proses penganggaran pada UMKM sektor real estate dan konstruksi, dan bahwa variabel tingkat kesulitan anggaran dan tingkat partisipasi mendukung praktik permainan anggaran. Implementasi umpan balik dan evaluasi anggaran berjalan cukup baik oleh manajemen tingkat atas. Selain berkontribusi pada literatur terkait, penelitian ini mencoba memberikan saran kepada pemerintah sebagai regulator bahwa pentingnya anggaran bagi keberlangsungan UMKM harus menjadi perhatian, khususnya bagi usaha mikro yang menjadi perhatian besar akhir-akhir ini oleh pemerintah untuk dikembangkan sehingga naik level. Pada akhirnya, peneliti berharap praktik pelatihan dan penganggaran yang baik dapat lebih sering digaungkan kepada pelaku usaha UMKM di sektor real estate dan konstruksi.Kata Kunci: Anggaran; Gamesmanship; Konstruksi; Real estate.
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