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All Journal Jurnal Informatika Upgris Jurnal REKOMEN (Riset Ekonomi Manajemen) EBSJ Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Journal of Islamic Accounting and Finance Research Jurnal Abdi Insani Jurnal Manajemen Universitas Bung Hatta Journal of Digital Marketing and Halal Industry Jurnal Industri Pariwisata Indonesian Journal of Islamic Economics and Business Journal of Islamic Economics, Management, and Business (JIEMB) Journal of Indonesian Economy and Business Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Jurnal Pengabdian Masyarakat Bangsa Jurnal Ilmiah Mahasiswa Arsitektur dan Perencanaan Equilibrium: Jurnal Ekonomi Syariah
Amalia, Farah
UIN Walisongo Semarang
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Creative accounting from an Islamic perspective: viewed from sadd al dzari’ah concept Istiariani, Irma; Wahyuni, Andi Sri; Amalia, Farah
Journal of Islamic Accounting and Finance Research Vol 6, No 1 (2024)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.1.19963

Abstract

Purpose - This study aims to determine how Islamic Perspective views creative accounting practices that have been happening in Indonesia if viewed from the Sadd Al dzari`ah ConceptMethod - The method used in this research is qualitative with a library research approach. The case discussed in this study is creative accounting conducted by many companies in Indonesia, as viewed from the Sadd Al dzari`ah Concept.Result - The results of this study shows that creative accounting practices in many companies in Indonesia are not follow Islamic perspectives if viewed from the Sadd Al dzari`ah Concept.Implication - This research emphasizes that management should always identify all creative accounting techniques to avoid the occurrence of creative accounting.Originality - Similar research related to creative accounting has been conducted. Still, the research about creative accounting has been widely reviewed from the Islam perspective, especially Sadd Al dzari`ah concept, which has never been done. This research contributes to how creative accounting practices are viewed from the Islamic prespective, especially from the Sadd Al dzari`ah concept.
Membangun Jembatan Antara Teori dan Praktik: Pengalaman Magang Mahasiswa Akuntansi Andini, Shafiana Eka; Shofiana, Destria Putri; Dina, Risa Tsikma; Muna, Nailul; Amalia, Farah
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 3 (2025): Mei
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i3.2295

Abstract

Program magang merupakan salah satu solusi efektif untuk menjembatani kesenjangan antara teori dan praktik dalam pendidikan akuntansi, karena program magang memungkinkan mahasiswa untuk mendapatkan pengalaman praktis di lapangan untuk menerapkan teori yang telah mereka pelajari dan mengembangkan keterampilan praktis yang diperlukan. Salah satu tempat magang yang relevan untuk mahasiswa akuntansi adalah Kantor Akuntan Publik (KAP). Metode yang digunakan dalam pengabdian ini melibatkan langsung mahasiswa yang ditempatkan di KAP Chaeroni & Rekan. Hasil program magang ini dapat meningkatkan kemampuan mahasiswa dalam bidang audit serta akuntansi. Dan juga dapat menerapkan teori serta praktik yang tidak didapatkan selama ini di perkuliahan.
Are There Financial Sacrifices in Ethical Investing? A Comparative Study of Indonesia and Malaysia Amalia, Farah; Ismail, Shafinar; Fauzi, Muchamad; Mohd Nor, Amirudin
Journal of Indonesian Economy and Business Vol 40 No 3 (2025): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.v40i3.11007

Abstract

Introduction/Main Objectives: Ethical investment in Southeast Asia is gaining traction, particularly in countries like Indonesia and Malaysia. This research aims to measure the performance of ethical investments and compare them with their opposite category, sin stocks. Investors should avoid sin stocks because they operate in controversial areas and go against ethical investment principles. Background Problems: Previous research conducted in developed countries shows that ethical investments are inferior to sin stocks, thus investors suffer financial sacrifices. Novelty: A comprehensive ethical investment instrument that involves sustainability and religion-based investments. Formation of sin stock portfolios in two Muslim countries. Research Methods: A volatility analysis and a descriptive analysis were carried out to provide a comprehensive picture of the performance of ethical and sin stocks. The analysis continues by comparing and explaining why and how the results occurred. Finding/Results: Ethical stock returns underperformed sin stocks in Malaysia, and ethical stocks outperformed sin stocks in Indonesia. This exciting result can be explained by the differences in screening criteria, perceptions, and regulations in these two neighboring countries. Conclusion: There are no financial sacrifices in ethical investing in Indonesia, so ethical investors do not need to hesitate. They are advised to invest ethically because they achieve two goals at once. Meanwhile, Malaysian ethical investors must be prudent and careful in investing to continue achieving social goals and mitigating losses.
The Role of Digital Banking Industry Towards Consumer Behavior During The Covid 19 Aniqoh, Nur Aini Fitriya Ardiani; Nihayah, Ana Zahrotun; Amalia, Farah
Journal of Digital Marketing and Halal Industry Vol. 4 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jdmhi.2022.4.2.13378

Abstract

Covid 19 has had an impact on various changes, especially with the revolution towards a digital base, one of which is the banking system. This study aims to analyze the role of the digital banking industry in consumer behavior during Covid 19. The general objective of this research is to assist the government in determining appropriate policies regarding the digital banking industry. Referring to the formulation of the problem, this research uses a qualitative descriptive approach. Descriptive method is a method that describes an objective event or certain events based on visible or proper facts which are then accompanied by efforts to make general conclusions based on these historical facts. The Covid 19 pandemic has had a significant impact on the Indonesian economy due to a policy implemented by the government which prohibits people from gathering in large numbers. This policy makes people get used to utilizing various financial technologies to carry out their lives. Therefore, banks must accelerate the use of digital banking services. The implementation of digital banking can accelerate public acceptance of digital transformation. The banking industry needs to take advantage of the conditions of the Covid-19 pandemic to accelerate digital investment and further increase efficiency. Basically, banking has been carrying out digital innovations for a long time, including in the development of mobile banking and a number of other applications and platforms. This research will provide policy benefits in strengthening government institutions, especially the banking industry to control the implementation of digital banking in Indonesia so that it has a positive impact on consumer behavior.
Analisis Kepuasan Mahasiswa UIN Semarang Terhadap E-Learning Menggunakan Algoritma C.45 Bilqisth, Shona Chayy; Amalia, Farah
Jurnal Informatika UPGRIS Vol 8, No 1: Juni 2022
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/jiu.v8i1.11588

Abstract

Student satisfaction on the use of e-learning is an important role for the continuity of an educational institution, especially in the current era of the covid 19 pandemic, the process of teaching and learning activities that are usually carried out in offline classes is abolished and replaced by utilizing the e-learning system. Because of the importance of the role of e-learning as a medium for student learning, knowledge is needed to determine the level of student satisfaction of e-learning as an evaluation material for managers to improve the quality of e-learning so that it can provide optimal services to students. Therefore, a classification technique with data mining is needed using the c.45 algorithm method on the WEKA (Waikato Environment for Knowledge Analysis) software. The results show that 73% of students are satisfied with the e-learning of the State Islamic University of Semarang and 23% of students are not satisfied with an accuracy of 84.76%.
Global Economic Policy Uncertainty and Islamic Stock Market in Indonesia Mashilal, Mashilal; Amalia, Farah; Visita, Luksi
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 14, No 2 (2023): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : UIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v14i2.115-132

Abstract

The investigation of economic policy uncertainty (EPU) was necessary during financial and trade integration between countries. In this context, there was a spillover effect of global economic policy protections impacting stock markets. Therefore, this research aimed to determine the effect of global policy proxied by the United States, China, and Japan on Islamic stock market in Indonesia. Macroeconomic indicators were also included in the research model and the time series data was obtained from January 2015 to December 2022. In addition, Vector Error Correction Model (VECM) was used as an analytical method in the model. The results showed that Islamic stocks responded positively to global economic policy, exchange rates, and exports to stock index, while inflation reported a negative response.
Analisis Financial Distress Pada Bank Umum Syariah Di Indonesia Dengan Menggunakan Metode Altman Z-Score, Grover Dan Fulmer Periode 2020-2024 Salsabiila, Salwa; Amalia, Farah; Muyassarah
Indonesian Journal of Islamic Economics and Business Vol. 10 No. 2 (2025): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/ijoieb.v10i2.3739

Abstract

This study analyzes the financial distress conditions of Islamic Commercial Banks (Bank Umum Syariah/BUS) in Indonesia during 2020–2024 using the Altman Z-Score, Grover, and Fulmer models. Employing a quantitative descriptive-comparative approach, the research uses secondary data from annual financial reports of banks selected through purposive sampling with criteria of operating for at least five years, having complete financial statements for 2020–2024, and recording positive EBIT. The analysis applies the three models to assess financial health, with the confusion matrix used to measure accuracy, precision, recall, specificity, and negative predictive value (NPV). Results show that all Islamic banks are generally in a healthy condition, indicated by a Capital Adequacy Ratio (CAR) ≥ 8%. The modified Altman Z-Score achieved 87.27% accuracy and functioned effectively as an early warning system, while Grover and Fulmer models showed perfect accuracy of 100%, classifying all banks as non-distressed. Among the three, the Grover model is the most suitable for Islamic banking due to its simplicity and consistency with empirical data. This study contributes by integrating confusion matrix validation, enhancing the reliability of financial distress prediction in Islamic banking institutions.
Do Unethical Stocks Win in Developing Country? Evidence From Indonesia Amalia, Farah; Prasetyaningrum, Ari Kristin; Fitriya Ardiani Aniqoh, Nur Aini
EQUILIBRIUM Vol 11, No 1 (2023): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v11i1.19366

Abstract

Ethical investing in various countries is increasingly popular following the number of ethical investors. However, the performance of ethical investments in many developed countries is lower than the performance of the opposite category, unethical stock, or researchers called it as sin stock. This study examines whether the performance of sin stocks in Indonesia is as good as the performance of sin stocks in developed countries considering the very different cultures and religions. This study comprehensively measures the performance of all sin stocks and ethical stocks using the risk-adjusted return approach, the Sharpe and Treynor ratios. To sharpen the analysis, this study also measures the efficiency of all types of stocks using the data envelopment analysis method. The results show that the performance of the sin stock portfolio in Indonesia is different from the facts in developed countries. Sin stocks in Indonesia had the worst performance during 2013-2022 compared to ethical stocks. Furthermore, in terms of efficiency, the SRI-Kehati Index has the highest score compared to all indices. This research contributes to provide theoretical and practical insights about the comparison of the performance of sin stocks and their counterparts in Indonesia which is different from sin stocks in developed countries. The originality of the research includes the creation of a sin stock portfolio and the use of constraint stocks as a proxy for ethical stocks.
Does altruistic impact investment decision? evidence from Indonesia Farah Amalia; Adellia Putriani; Liana Mangifera; Yohanes Suhardjo
Journal of Islamic Accounting and Finance Research Vol. 4 No. 2 (2022)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.12581

Abstract

Purpose - The purpose of this study was to examine the effect of altruistic and egoistic as behavioral variables on socially responsible investment decision. This paper also investigates the aspects that investors consider the most in making decisions.Method - A total of 108 sample respondents were selected using a purposive sampling technique. The criteria used are capital market study group students who have at least one ethical stock in their portfolio. Conjoint and regression analysis were involved to conduct the research.Result - The results showed that the investment attributes that investors prioritize are industry focus followed by return and risk. Furthermore, the most preferred industry focus is ‘sustainable asset’ followed by ‘no focus’ and ‘arms and defense’. Investment preferences in sustainable assets are based on the altruistic value of investors. Altruism has been shown to have a significant positive effect on investors' decisions to invest their funds in stock which belong to socially responsible investment. On the other hand, the egoistic value has a significant negative effect on the decision to invest in socially responsible investment.Implication - By looking at the research result, companies as stock issuers may consider to create or make their stock sustainable. This research would be beneficial for investment analysts or consultants in providing advice for their clients.Originality - This research uses altruistic and egoistic variables as psychological variables in investment decisions. In addition to using behavioral finance, it also involves value-belief-norm theory to explain the phenomena and discuss altruistic value in Islam perspective.
Creative accounting from an Islamic perspective: viewed from sadd al dzari’ah concept Irma Istiariani; Andi Sri Wahyuni; Farah Amalia
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.2024.6.1.19963

Abstract

Purpose - This study aims to determine how Islamic Perspective views creative accounting practices that have been happening in Indonesia if viewed from the Sadd Al dzari`ah ConceptMethod - The method used in this research is qualitative with a library research approach. The case discussed in this study is creative accounting conducted by many companies in Indonesia, as viewed from the Sadd Al dzari`ah Concept.Result - The results of this study shows that creative accounting practices in many companies in Indonesia are not follow Islamic perspectives if viewed from the Sadd Al dzari`ah Concept.Implication - This research emphasizes that management should always identify all creative accounting techniques to avoid the occurrence of creative accounting.Originality - Similar research related to creative accounting has been conducted. Still, the research about creative accounting has been widely reviewed from the Islam perspective, especially Sadd Al dzari`ah concept, which has never been done. This research contributes to how creative accounting practices are viewed from the Islamic prespective, especially from the Sadd Al dzari`ah concept.
Co-Authors Adellia Putriani Andi Sri Wahyuni Andi Sri Wahyuni Andini, Shafiana Eka Aniqoh, Nur Aini Fitriya Ardiani Aulia Uswatun Khasanah Bilqisth, Shona Chayy Dessy Noor Farida Dhoni Rizky Widya Mardika Dina, Risa Tsikma Fauzi, Muchamad Fita Nurotul Faizah Fitriya Ardiani Aniqoh, Nur Aini Irma Istiariani Ismail, Shafinar Istiariani, Irma Ivan, Teuku KHAIRUL HUDA, KHAIRUL Khansa Fairus Salsabila Liana Mangifera Mashilal, Mashilal Mohd Nor, Amirudin Muna, Nailul Muyassarah Nihayah, Ana Zahrotun Nindi Riyana Saputri Nur Listiani Parpti NSS, Lulus Prasetyaningrum, Ari Kristin Salsabiila, Salwa Shofiana, Destria Putri Visita, Luksi Widyakto, Ady Yohanes Suhardjo