Article Per Year (5 Year)
p-Index From 2021 - 2026
3.827
P-Index
This Author published in this journals
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

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 34 Documents
Search

 1   2   3   4 
Modal Kultural dan Integritas Profesional: Praktik Etis Auditor Internal Nofianti, Nana; Falikhatun, Falikhatun
Studi Akuntansi dan Keuangan Indonesia Vol 8 No 2 (2025): Studi Akuntansi dan Keuangan Indonesia (SAKI) - In Progress
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.8.2.on process

Abstract

This research aims to understand more deeply how the values of local wisdom in Banten, Jawara, which are based on integrity, courage, and firmness, are internalized by auditors, strengthen the ethical foundation of the audit profession, and foster moral courage in carrying out supervisory duties. The study focused on the auditors of the Internal Supervisory Unit of Sultan Ageng Tirtayasa University, who, in the practice of public sector auditing, are often faced with dilemmatic situations and professional pressures that challenge the substance of their independence. Internal audits in the public sector, especially universities, face unique challenges that test substantive independence, thus making moral courage a determining factor in audit quality. Using a qualitative case study design, this study explores the life experiences of five internal auditors through in-depth interviews, observations, and document analysis. The findings reveal that the internalization of Jawara values functions as an ethical anchor that strengthens moral integrity, courage in facing pressure, and firmness in audit decision-making. However, this internalization also creates a complex dialectic between cultural loyalty and professional demands, especially when auditors face ethical dilemmas and hierarchical pressures. This research develops a conceptual model, "Internalizing Cultural Values in Audit Ethics," that emphasizes integrating spiritual, moral, and social dimensions into internal audit practices.
Tradisi Nyumbang: Implementasi Sosial Sustainability Lestari, Nanik; Falikhatun, Falikhatun
Studi Akuntansi dan Keuangan Indonesia Vol 8 No 2 (2025): Studi Akuntansi dan Keuangan Indonesia (SAKI) - In Progress
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.8.2.on process

Abstract

This study examines the implementation of social sustainability principles through the Nyumbang tradition across various communities in Indonesia. It aims to explore how this local wisdom realizes social cohesion, inclusion, and welfare; analyze the underlying values and accountability mechanisms; and understand its contribution to contemporary social sustainability discourse. Using a phenomenological approach, data was collected through in-depth interviews with eleven informants from diverse ethnic and cultural backgrounds. The findings reveal that the Nyumbang tradition functions as an adaptive social system, playing a strategic role as a mechanism for resource redistribution, a binder of community cohesion, and a cultivator of social capital based on reciprocity, mutual cooperation, and trust. The practice also demonstrates flexibility in adapting to social changes, such as the shift in contribution forms from goods to money, without losing its essence of solidarity. The implications of this study affirm the importance of integrating local wisdom into sustainable social development frameworks. A limitation lies in the incomplete coverage of ethnic diversity, suggesting the need for further research with a broader comparative approach.
Pendampingan Penyusunan Laporan Keuangan Masjid Istiqomah Perum Griya Wonorejo Karanganyar Santoso, Arif Lukman; Falikhatun, Falikhatun; Tirtoprojo, Susanto; Hasim, Hasim
Pelita: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 4 (2025): Pelita: Jurnal Pengabdian kepada Masyarakat
Publisher : Perkumpulan Kualitama Edukatika Indonesia

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

Abstract

This community service project aimed to enhance the financial accountability and transparency of Masjid Istiqomah by implementing proper financial reporting standards. The specific objectives were to: 1) Identify and inventory the mosque's assets and financial transactions, 2) Provide training and mentoring on applying Indonesian financial accounting standards for non-profit organizations (ISAK 35) and sharia-compliant philanthropy (PSAK 409), and 3) Assist the mosque's treasurer in preparing a complete set of financial statements for accountability to the congregation. The project employed the Participatory Rural Appraisal (PRA) method, focusing on collaborative mentorship. The execution was conducted in phases: a Focus Group Discussion (FGD) for initial assessment, an asset identification and data collection phase, a series of technical workshops and intensive mentoring sessions on preparing financial statements, and a finalization phase. The activities were carried out by a team of lecturers and students from UNS, working directly with the mosque's treasury officials. The project successfully produced Masjid Istiqomah's first complete set of financial statements for the period January 1 - June 30, 2025. The outputs include: a Statement of Financial Position, a Statement of Activities, a Statement of Changes in Net Assets, and Notes to the Financial Statements. Furthermore, the competence of the mosque's treasurer in understanding and practicing sharia-based financial recording and reporting was significantly improved. A simple Standard Operating Procedure (SOP) for ongoing bookkeeping was also established. This project provides significant practical value by transforming the mosque's financial management from simple cash notes to a standardized, transparent, and accountable system. It strengthens the mosque's social trust (legitimacy) by enabling clear financial accountability to its stakeholders (the congregation). The project also serves as a practical model for other mosques and non-profit organizations seeking to implement ISAK 335 and PSAK 409, demonstrating how academic knowledge can be directly applied to solve real-world community problems. The novelty of this work lies in its focused, hands-on application of complex sharia accounting standards (PSAK 409 and ISAK 335) within the specific, often overlooked context of a local mosque. While these standards exist theoretically, their practical implementation at the grassroots level is limited. This project bridges that gap by translating accounting theory into a simple, manageable framework for non-accountant mosque officials, ensuring both religious compliance (sharia principles) and financial accountability. The participatory mentorship model ensures the solution is sustainable and owned by the community.
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.
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