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All Journal AKRUAL: Jurnal Akuntansi JURNAL EDUCATION AND DEVELOPMENT Jurnal Mantik Akuntansi : Jurnal Akuntansi Integratif Dialektika: Jurnal Ekonomi dan Ilmu Sosial INTEGRITAS : Jurnal Pengabdian Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Yumary: Jurnal Pengabdian kepada Masyarakat Journal of Educational Sciences Literasi: Jurnal Pendidikan Guru Indonesia International Journal of Multidisciplinary Sciences and Arts Innovative: Journal Of Social Science Research Riwayat: Educational Journal of History and Humanities IIJSE International Journal of Economics and Management Research
Lakilaki, Eogenie
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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The Pandemic and Performance Index Accounting Reflections on Islamicicity in Dual Nation Islamic Banking Lakilaki, Eogenie
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.477

Abstract

This longitudinal comparative study investigates the ethical resilience of Islamic banks in Indonesia and Malaysia before and during the COVID-19 pandemic using the Islamicity Performance Index (IPI). Five performance dimensions, Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), Equitable Distribution Ratio (EDR), Islamic Investment Ratio (IIR), and Islamic Income Ratio (ISIR), are assessed to reflect the operationalisation of Maqasid al-Shariah values within Islamic financial institutions. Employing non-parametric Mann Whitney tests on annual report data from 11 Islamic banks over the 2017–2022 period, the study reveals statistically significant differences in PSR, IIR, and ISIR across the two timeframes and between countries, indicating varied institutional responses to ethical finance during crisis conditions. In contrast, ZPR and EDR remain statistically stable, suggesting limited change in social distribution and wealth justice mechanisms. These findings underscore the need to reevaluate the practical integration of Islamic ethical principles into crisis governance models and affirm the relevance of multidimensional Shariah-aligned metrics in evaluating financial integrity beyond profitability.
Corporate Social Responsibility in Islamic Banking: A Practical Evaluation Farhan, Muhammad; Soediro, Achmad; Kusumawardani, Media; Adhitama, Fardinant; Lakilaki, Eogenie
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 2 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i2.4121

Abstract

The objective of this study is to investigate how the CSR framework adopted by Islamic banks conforms to Islamic principles by integrating the values of Maqasid al-Sharia. This study adopts a qualitative approach to examine the alignment of CSR systems implemented by Islamic banks with Islamic principles, specifically incorporating the values of Maqasid al-Sharia. In this research, thematic analysis is used as a research strategy and data analysis method. Data was obtained through direct interviews with employees from the CSR departments of Bank Sumselbabel Syariah, Bank Syariah Indonesia, and Bank Muamalat. It can be concluded that Bank Syariah Indonesia (BSI) exhibits a robust dedication to the principles of Islamic finance, demonstrated through its financial reporting practices and business operations that steer clear of elements like riba (usury) and gharar (excessive uncertainty).
Advancing Stewardship and Civil Service Acumen through Scholarly Dissemination Lakilaki, Eogenie; Wiyono, Edi; Budiman, Arief; Nurtiar, Haryo; Sumitro, Sumitro
International Journal of Multidisciplinary Sciences and Arts Vol. 5 No. 1 (2026): International Journal of Multidisciplinary Sciences and Arts, Article January 2
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v5i1.7623

Abstract

This study explores the substantive impact of a scientific publication dissemination programme conducted at the Bureau of Planning and Finance of the National Library of the Republic of Indonesia (Perpusnas). The programme was conceived to reinforce governance coherence while advancing the intellectual and professional acumen of State Civil Apparatus (ASN) through systematic training in academic writing and scholarly publication. At its core, the initiative seeks to reconcile administrative practice with evidence-informed policymaking by equipping ASNs with the analytical, methodological, and ethical proficiencies required for peer-reviewed academic production. The programme is underpinned by a Hexahelix collaborative framework, encompassing academia, government, professional bodies, civil society, media, and industry, complemented by an emphasis on data literacy and rigorous scientific discipline. This integrative approach enables ASNs to engage more substantively in informed public deliberation, thereby contributing to enhanced transparency, accountability, and institutional legitimacy within public governance structures. The findings reveal a marked improvement in participants’ scholarly capability, with 92.85 per cent demonstrating sustained motivation to pursue further publication endeavours. Moreover, five ASNs succeeded in publishing articles in SINTA 4-accredited journals. In sum, the programme represents a strategic advancement in aligning civil service competencies with national development imperatives, while simultaneously cultivating a resilient culture of knowledge exchange, reflective practice, and continuous professional development across the public sector.
SELF-DISCLOSURE AS A HERMENEUTIC MODERATOR IN TELISIK’S GAMIFIED LEARNING TRAJECTORY Lakilaki, Eogenie; Kusmeri, Kusmeri; Komariah, Imas; Budiman, Arief; Marwa, Annisa
Jurnal Education and Development Vol 14 No 1 (2026): Vol 14 No 1 Januari 2026
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37081/ed.v14i1.7749

Abstract

This study investigates the contribution of gamified learning and self-disclosure counselling within the TELISIK digital ecosystem in enhancing students’ readiness for higher education, proxied by UTBK scores. Using a quantitative design, data from 82 participants in South Sumatra were collected through structured questionnaires and analysed with regression modelling. The results demonstrate that gamified learning significantly improves academic performance by strengthening motivation, engagement, and persistence, while self-disclosure counselling also contributes positively by fostering reflection, psychological safety, and resilience. However, the interaction between the two was not statistically significant, indicating that gamification and counselling function effectively in parallel rather than synergistically. These findings provide theoretical support for constructivist learning, illustrating how behavioural stimulation and reflective practice independently enhance outcomes. They also align with SDGs 4 (Quality Education), emphasising TELISIK’s potential as a community-driven platform to expand access to higher education in disadvantaged regions. The study offers practical insights for policymakers and edtech developers in optimising digital ecosystems to strengthen academic readiness. Limitations include the modest sample size, reliance on UTBK scores as a single performance indicator, and the absence of formally trained counsellors in TELISIK. Future research should broaden samples, adopt longitudinal designs, and incorporate multidimensional learning outcomes to enrich theory and practice
Labour Underutilisation in the BRICS-4: Do Exchange Rates and Foreign Direct Investment Matter? Wahyuni, Tri; Lakilaki, Eogenie; Wijaya, Panca; Anisha, Anisha
Journal of Business and Economics Research (JBE) Vol 7 No 1 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i1.9151

Abstract

This study aims to examine unemployment dynamics in BRICS-4 countries (Brazil, India, China, and Indonesia), with a particular emphasis on the effects of foreign direct investment and exchange rates within the framework of sustainable development. The primary issue addressed is the persistently high level of unemployment despite positive trends in economic growth and foreign investment inflows. A quantitative approach is employed using panel data analysis covering the period 2009–2023, in which all variables are transformed into natural logarithmic form to stabilise data variance. Model selection is conducted through the Chow, Hausman, and Lagrange Multiplier tests, which indicate that the Fixed Effects model represents the most appropriate estimation technique. The analysis encompasses classical assumption testing, partial and simultaneous significance tests, as well as the coefficient of determination. The novelty of this study lies in its cross-country integration of unemployment, foreign direct investment, and exchange rate variables within a sustainable development perspective. The empirical results demonstrate that foreign direct investment exerts a negative and statistically significant effect on unemployment, with a coefficient value of −0.12 and a probability value of 0.02, while the exchange rate exhibits a positive effect of 0.06 but remains statistically insignificant, as reflected by a probability value of 0.49. These findings underscore the critical role of foreign investment in employment generation and suggest that the influence of exchange rates is indirect and contingent upon the structural characteristics of individual countries.
Keterkaitan Nilai-Nilai Akuntansi Syariah dalam Tradisi Pernikahan Lahat: Sebuah Epistemologi Islam Lakilaki, Eogenie
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.7130

Abstract

This study explores the embodiment of sharia accounting values in traditional wedding practices in Lahat Regency, South Sumatra, through an Islamic epistemological lens. Using a qualitative interpretive approach, it examines indigenous rituals as culturally embedded accounting practices that govern financial and social obligations. The findings indicate that these traditions reflect the core objectives of Maqasid al-Shariah: hifz al-diin (preservation of religion) through the sanctification of marriage, hifz al-nafs (life) via collective responsibility and social harmony, hifz al-‘aql (intellect) through ethical deliberation and knowledge transmission, hifz al-nasl (lineage) by regulating marital legitimacy, and hifz al-maal (wealth) through transparent and fair financial arrangements. These practices function as a decentralized, community based form of Islamic accounting governed by ‘urf (custom) in alignment with sharia principles. This study challenges institution centric perspectives in Islamic accounting and contributes to a culturally grounded framework for Islamic financial ethics rooted in lived community practices.
Integration of 21st Century Skills in Economics Learning and Its Impact on Learning Outcomes: A Global Bibliometric Analysis (2015–2025) Permanik, Jilan Azizah Dwi; Lakilaki, Eogenie; Eprilia, Winda
Literasi: Jurnal Pendidikan Guru Indonesia Vol. 5 No. 1 (2026): Maret
Publisher : Lembaga Bale Literasi

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

Abstract

This study aims to map the development of research on the integration of 21st-century skills into economics learning and its relationship to learning outcomes through a bibliometric approach. The research background is based on the increasing global need for 21st-century competencies, but the literature shows that their application in the context of economics education is still limited and unstructured. Analysis was conducted on 467 international publications, which were then selected to 180 relevant articles based on title and abstract. All data were analyzed using R Studio with the Bibliometrix package for the period 2015–2025 to produce visualizations related to publication trends, author and country collaborations, keyword co-occurrence, and thematic structure. The results show a significant increase in the number of publications post-2020, the dominance of general themes such as critical thinking and digital literacy, and minimal direct links to economics learning. Collaboration patterns remain regional and have not yet formed a global network, while thematic map analysis reveals that economics education has not yet entered the main cluster of 21st-century skills research. These findings emphasize the existence of a disciplinary gap that needs to be bridged through further research, particularly to strengthen the position of economics education in the global literature map. This research provides an important contribution as a basis for developing future research directions that are more integrated and contextual.
Solvency vs Information Asymmetry vs Intellectual Capital: Who Wins in Earnings Manufacturing Management? Lakilaki, Eogenie; Wahyuni, Tri; Irsa, Muhammad Andrian; Rijal, Khoirur
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 4 (2026): May 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i4.9700

Abstract

This study addresses the research problem of inconsistent empirical findings regarding the determinants of earnings management, particularly the roles of information asymmetry, intellectual capital, and leverage in Indonesian manufacturing firms. Despite extensive prior research, limited consensus exists on how these factors simultaneously influence managerial discretion in financial reporting. This study aims to examine the interplay among these variables in shaping earnings management practices. Adopting a quantitative design, this study utilises balanced panel data from manufacturing companies listed on the Indonesia Stock Exchange over the period 2015–2024. The analysis employs a Fixed Effects Model, selected through Chow and Hausman tests, to control for unobserved heterogeneity across firms. The findings indicate that information asymmetry has a statistically significant negative effect on earnings management, suggesting that improved transparency constrains opportunistic reporting behavior, while intellectual capital and leverage exhibit statistically significant positive effects, indicating that firms with greater intangible resources and higher financial pressure are more likely to engage in earnings management practices. Overall, this study provides stronger empirical support that earnings management is shaped by informational conditions, firm capabilities, and financial constraints, offering important implications for strengthening corporate governance and enhancing the reliability of financial reporting in emerging markets.
Co-Authors Abdillah, Muhammad Fayyad Adhitama, Fardinant Akagani, Apriyan Alhafiz, Alhafiz Anisha, Anisha Arief Budiman Artamananda, Artamananda Azhim, Muhammad Fajrul Eprilia, Winda Hasan Sastra Negara Hassan, Shahir Akram Hazania, Alfria Imas Komariah, Imas Irsa, Muhammad Andrian Khusnadin, Muhammad Hafidz Kusmeri, Kusmeri Mafazah Marwa, Annisa Media Kusumawardani, Media Melisa Ariani Putri Muhamad Zaky Ramadhan Muhammad Akbar Muhammad Farhan Muhammad Rizky Nia Meitisari Nur Asiah Nurtiar, Haryo Panca Wijaya Permanik, Jilan Azizah Dwi Rijal, Khoirur Salsabila, Annisa Fatihah Santati, Parama Sidik, Muhammad Dito Jastian Soediro, Achmad Sumitro Sumitro tri wahyuni Wijaya, Panca Wiyono, Edi Zunaidah Zunaidah