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THE IMPORTANCE OF COMPLIANCE WITH ACCOUNTING ETHICS STANDARDS ISSUED BY AAOIFI IN ACTIVATING THE GOVERNANCE OF ISLAMIC BANKS: AN ANALYTICAL STUDY Ibrahim Kouzo; Falikhatun
Berkala Akuntansi dan Keuangan Indonesia Vol. 8 No. 1 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i1.41766

Purpose – This study aims to highlight the importance of complying with the ethical standards issued by (AAOIFI) in activating the governance of Islamic banks and financial institutions. Design/methodology/approach – The descriptive analytical approach was used in the study of ethical standards and governance issued by (AAOIFI) with a review of empirical and descriptive studies related to this subject to derive the importance of compliance with these standards in the governance of Islamic financial institutions, which differ in their philosophy from other conventional institutions. Findings – The study concluded that ethical standards have a significant and essential impact on activating Islamic governance in Islamic financial institutions as one of the foundations of Islamic law from which they derive the reason for their existence and public confidence in them. Originality/value – This study fills in the gaps related to the study of the direct and mutual relationship between ethics and governance in Islamic financial institutions and opens the door to more comprehensive studies on this subject.

Analysis of BMT Assyafi’iyah Berkah Nasional Financial Reports During the Covid 19 Pandemic Azzahra Jihan; Adivia Humayra; Fandy Ahmad; Falikhatun
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 6 No. 1 (2023): Maro
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/maro.v6i1.3951

Sharia savings and loans cooperative BMT Assyafi'iyah Berkah Nasional is a financial institution whose activities are to collect funds from members and channel them through the Islamic financial system. The source of these funds comes from and for members of the cooperative. With so many competitors and uncertainty in economic conditions in Indonesia, it affects the instability of the financial sector. Therefore, it is necessary to assess the financial performance of the Sharia savings and loans cooperative BMT Assyafi'iyah Berkah Nasional using an analysis of financial performance using a ratio analysis. This study uses calculations derived from financial statement data. Meanwhile, the analytical tools used in this study used ratio analysis which includes liquidity ratio, solvency ratio, and rentability ratio. Overall, this analysis has been carried out from 2020-2021 and has a fairly good ratio.

Implementasi Pembiayaan Murabahah di Unit Simpan Pinjam Pembiayaan Syariah Koperasi Mahasiswa Universitas Sebelas Maret Ayuni Zahra Cahyaningtyas; Maurice Aufa; Muhammad Fauzan Adhima; Nurhasanah; Tantri Wulandari; Falikhatun
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 8 No. 02 (2023): JESPB Edisi Oktober 2023
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v8i02.820

ABSTRACT Murabaha financing is one of the financing that is quite widely used in sharia transactions at USPPS KOPMA UNS. The purpose of this research is to find out the implementation of the murabahah contract at USPPS KOPMA UNS, the suitability of the application of the murabahah contract at USPPS KOPMA UNS, the importance of using the murabahah contract at USPPS KOPMA UNS, opportunities in developing murabahah products at USPPS KOPMA UNS, and challenges in developing murabahah products at USPPS KOPMA UNS. This research includes descriptive qualitative research with the type of field research and literature. The data sources used in this research are primary data obtained from the Sharia Savings and Loan and Financing Unit (USPPS) of the UNS Student Cooperative and secondary data obtained from literature studies. For data collection, researchers used observation, interview, and documentation techniques. The results of this study indicate that USPPS KOPMA UNS has implemented most of the provisions of the DSN MUI Fatwa No. 111/DSN-MUI/IV/2000. There are challenges in financing murabahah products at USPPS KOPMA UNS, namely the risk of delinquent installments by customers which occurs when customers do not make payments according to the deadline set by USPPS KOPMA UNS. ABSTRAK Pembiayaan murabahah merupakan salah satu pembiayaan yang cukup banyak digunakan dalam transaksi syariah di USPPS KOPMA UNS. Tujuan dari penelitian ini adalah untuk mengetahui pelaksanaan akad murabahah di USPPS KOPMA UNS, kesesuaian dari penerapan akad murabahah di USPPS KOPMA UNS, pentingnya penggunaan akad murabahah di USPPS KOPMA UNS, peluang dalam pengembangan produk murabahah di USPPS KOPMA UNS, serta tantangan dalam pengembangan produk murabahah di USPPS KOPMA UNS. Penelitian ini termasuk penelitian kualitatif deskriptif dengan jenis penelitian lapangan dan kepustakaan. Sumber data yang digunakan dalam penelitian ini adalah data primer diperoleh dari Unit Simpan Pinjam Pembiayaan Syariah (USPPS) Koperasi Mahasiswa UNS dan data sekunder yang diperoleh dari studi Pustaka. Untuk pengambilan data, peneliti menggunakan teknik observasi, wawancara, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa USPPS KOPMA UNS sudah menerapkan sebagian besar ketentuan dari Fatwa DSN MUI No. 111/DSN-MUI/IV/2000. Terdapat tantangan dalam pembiayaan produk murabahah di USPPS KOPMA UNS yaitu risiko penunggakan angsuran oleh nasabah yang terjadi ketika nasabah tidak melakukan pembayaran sesuai dengan tenggat waktu yang ditetapkan oleh USPPS KOPMA UNS.

Analysis of BMT Assyafi’iyah Berkah Nasional Financial Reports During the Covid 19 Pandemic Azzahra Jihan; Adivia Humayra; Fandy Ahmad; Falikhatun
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 6 No. 1 (2023)
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/maro.v6i1.3951

Sharia savings and loans cooperative BMT Assyafi'iyah Berkah Nasional is a financial institution whose activities are to collect funds from members and channel them through the Islamic financial system. The source of these funds comes from and for members of the cooperative. With so many competitors and uncertainty in economic conditions in Indonesia, it affects the instability of the financial sector. Therefore, it is necessary to assess the financial performance of the Sharia savings and loans cooperative BMT Assyafi'iyah Berkah Nasional using an analysis of financial performance using a ratio analysis. This study uses calculations derived from financial statement data. Meanwhile, the analytical tools used in this study used ratio analysis which includes liquidity ratio, solvency ratio, and rentability ratio. Overall, this analysis has been carried out from 2020-2021 and has a fairly good ratio.

IMPLEMENTATION OF KHIYAR IN PURCHASING TICKETS ON THE TRAVELOKA, TIKET.COM, AND BOOKING.COM APPLICATIONS Rahmawati, Annisa; Lusyana, Dina; Putri, Monica; Bahtiar, Raisa; Suherman, Sabila; Karuniawan, Setya; Falikhatun
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol. 7 No. 2 (2023): Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe)
Publisher : Institut Agama Islam Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v7i2.1609

Khiyar is the right to continue or cancel the sale and purchase contract. Where today's technological developments are very necessary to protect the rights of both parties in carrying out transactions. This research aims to analyze the application of khiyar in purchasing tickets on the traveloka, tiket.com, and booking.com applications. The data used in this research is secondary data taken from books, the official websites of each platform and previous research journals. This research uses a qualitative descriptive method by analyzing the characteristics of the transportation ticket buying and selling transaction process on each platform. Each transaction stage is depicted using a flow chart and the flow is described. Every online transportation ticket purchase transaction is analyzed to determine the implementation of khiyar rights on each platform. The results of this research show that online transportation ticket purchase transactions on the Traveloka, Tiket.com and Booking.com platforms have implemented khiyar ta'yin, khiyar conditions, and khiyar naqd, while khiyar aib is applied on the Tiket.com platform. The results of the khiyar are carried out in accordance with the khiyar provisions between the seller and the buyer.

Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah pada Usaha Kerajinan Karawo Radjak, Lukfiah; Falikhatun
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 7 No. 3 (2025): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v7i3.004

Abstract: The Implementation of Financial Accounting Standards for Micro, Small, and Medium Entities in Karawo Craft Businesses Purpose: This study aims to examine the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) among Karawo craft MSMEs in Gorontalo. Method: A descriptive qualitative approach was employed, utilizing in-depth interviews with three MSME owners. Findings: The results indicate that MSME actors' understanding of SAK EMKM remains limited due to insufficient socialization, non-accounting educational backgrounds, and non-independent use of the SIAPIK financial recording application. Novelty: This study provides a specific focus on Karawo MSMEs and identifies key barriers to SAK EMKM implementation. Contribution:The research contributes practical recommendations for enhancing socialization, training, and mentoring programs to improve the effective adoption of SAK EMKM. Abstrak: Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah pada Usaha Kerajinan Karawo Tujuan: Untuk memahami implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM) pada UMKM kerajinan Karawo di Gorontalo. Metode: Pendekatan kualitatif deskriptif dengan teknik wawancara terhadap tiga pelaku UMKM. Hasil: Menunjukkan pemahaman pelaku UMKM terhadap SAK EMKM masih terbatas akibat kurangnya sosialisasi dan latar belakang pendidikan non-akuntansi, serta penggunaan aplikasi SIAPIK yang belum mandiri. Kebaruan: Fokus spesifik pada UMKM Karawo dan identifikasi hambatan implementasi SAK EMKM. Kontribusi: Rekomendasi peningkatan sosialisasi, pelatihan, dan pendampingan untuk mendorong penerapan SAK EMKM yang lebih efektif.

Implementasi Tanggung Jawab Sosial Perusahaan Berbasis Kearifan Lokal dalam Bisnis Kuliner Berkelanjutan Nugrahaningsih, Putri; Falikhatun
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 7 No. 3 (2025): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v7i3.006

Abstract: Sustainable Culinary Business: Local Wisdom in Implementing Corporate Social Responsibility Purpose: This study aims to interpret the form of CSR disclosure related to local wisdom to achieve a sustainable culinary business. Method: A case study approach was employed and conducting in-depth interviews were conducted with culinary business owner informants to explore their CSR application. Results: cultural philosophy in the form of local wisdom is internalized in CSR activities, and it provides an initial commitment to sustainability and social welfare. Local wisdom is proven to be a strategic approach to supporting sustainable business. Novelty: this research fills the gap regarding the implementation of CSR by utilizing local wisdom as one of the culinary business sustainability strategies. Contribution: This study contributes to the academic literature on sustainable business and CSR, and provide relevant practical implications to support the transformation of culinary businesses in Indonesia towards a more inclusive and local wisdom-based sustainability. Abstrak: Bisnis Kuliner Berkelanjutan: Kearifan Lokal dalam Implementasi Tanggung Jawab Sosial Perusahaan. Tujuan: Studi ini bertujuan menafsirkan dan menginterpretasi bentuk pengungkapan CSR yang berkaitan dengan kearifan lokal untuk mencapai bisnis kuliner yang berkelanjutan. Metode: Studi kasus digunakan dan in depth interview dilakukan ke informan pemilik bisnis kuliner untuk mengetahui penerapan CSR. Hasil: Filosofi budaya dalam bentuk-bentuk kearifan lokal diinternalisasikan dalam kegiatan CSR, internalisasi ini memberikan komitmen awal terhadap keberlanjutan dan kesejahteraan sosial. Kearifan lokal terbukti menjadi pendekatan strategis dalam mendukung bisnis berkelanjutan. Kebaruan: Penelitian ini mengisi celah mengenai implementasi CSR dengan memanfaatkan kearifan lokal sebagai salah satu strategi keberlanjutan bisnis kuliner. Kontribusi: Studi ini berkontribusi pada literatur akademik tentang bisnis berkelanjutan dan CSR serta memberikan implikasi praktis yang relevan untuk mendukung transformasi bisnis kuliner di Indonesia menuju keberlanjutan yang lebih inklusif dan berbasis kearifan lokal.

Characteristics of the Sharia Supervisory Board (SSB) and Investment Account Holders (IAH) to Islamic Social Responsibility Disclosure (ISRD) in Islamic Banks Hirdinah Dewi Kenangsari; Falikhatun
International Journal of Islamic Business and Economics (IJIBEC) Vol 6 No 2 (2022): Volume 6 Nomor 2 Tahun 2022
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v6i2.4509

This study examines the effect of education level on the Sharia Supervisory Board (SSB), SSB doctoral ratio, and Investment Account Holders (IAH) on Islamic Social Responsibility Disclosure (ISRD) using the control variable of profitability and firm size. The object of the research is Islamic banks in the four countries with the highest percentage of poor people in the selected regional division of Asia and Europe: Indonesia (Southeast Asia), Bangladesh (South Asia), Jordan (West Asia), and Turkey (Southeast Europe), which published annual reports in 2013-2019. The results showed that SSB education level and firm size positively affected ISRD, while IAH and profitability did not affect ISRD. Meanwhile, SSB doctoral ratio has a negative effect on ISRD. This research can provide consideration and input for Islamic Bank regulators in evaluating existing regulations. Future research is expected to add proxies for SSB characteristics and other variables in testing the effect of Islamic bank ISRD quality.

New learning method with ERP business simulation game: What can we learn? Octavio, Muhammad Fadhly Rizky; Falikhatun
Journal of Contemporary Accounting Volume 6 Issue 2, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol6.iss2.art1

This Study explores the effectiveness of Enterprise Resource Planning (ERP) business simulation games on user competencies. This Study Uses a qualitative descriptive methodology, and the informants of this research have been winning in national and international business simulation games (both students and alums). Traditional pedagogical approaches need to be revised to explain the rich dynamics arising from business environments. As a result, they also consider incorporating new educational aids into their curriculums, i.e., business simulation games. Participants indicated that interacting with these simulations enhanced their understanding of business topics and resulted in soft skills growth. Current working alumni said they felt more capable of acclimating to the professional world. However, the Study unearthed that comparatively few higher education institutions incorporate business simulation games in their teaching practices. The result shows that with the development of technology, there is a transformation in how business functions; integration of these tools into educational frameworks becomes essential to narrow the knowledge theory gap and knowledge application. These results suggest the importance of universities introducing technology tools, particularly ERP business simulations, into their curricula for Business and Economics courses (single or joint honors) alongside accounting.

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