Article Per Year (5 Year)
p-Index From 2019 - 2024
0.751
P-Index
This Author published in this journals
All Journal Jurnal Dinamika Akuntansi MUQTASID Riset Akuntansi dan Keuangan Indonesia al-Uqud : Journal of Islamic Economics Jurnal ASET (Akuntansi Riset) Jurnal Akuntansi dan Keuangan Indonesia
Falikhatun Falikhatun, Falikhatun
Universitas Sebelas Maret
Economics, Econometrics & Finance

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
Pengaruh Asset Growth, Debt to Equity Ratio, Return on Equity, dan Earning Per Share terhadap Beta Saham pada Perusahaan Jasa di Bursa Efek Jakarta Periode 2000-2002 Mainingrum, Rena; Falikhatun, Falikhatun
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2005): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.3581

Abstract

-
Pengaruh Partisipasi Penganggaran terhadap Budgetary Slack dengan Variabel Pemoderasi Ketidakpastian Lingkungan dan Kohesivitas Kelompok Falikhatun, Falikhatun
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2007): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.3557

Abstract

-
Financing Type And Sustainability Reporting: Financial Performance As Mediating Variable Falikhatun, Falikhatun; Wahyuni, Salamah; Niswah, Milananda Ainun; Nilasakti, Afifah Oki
Jurnal Dinamika Akuntansi Vol 12, No 1 (2020): March 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i1.24930

Abstract

The research aims to examine the effect of financing types on sustainability reporting with financial performance as a mediating variable. The independent variables in this research are Murabahah Musyarakah, and Mudharabah, while the mediating variable in this research is financial performance measured using Capital Adequacy Ratio (CAR) as a proxy. The Population of this research is Islamic Banking listed in statistical of Otoritas Jasa Keuangan Indonesia and published sustainability reporting and annual reports for the 2014-2017 period. The result of this study concluded that Financing Type proxied with Murabahah financing affects financial performance (CAR), and financial performance (CAR) also affects the Sustainability Reporting. The other proxies of financing type (Musyarakah and Mudharabah) do not affect financial performance. This study also concluded that financial performance variable mediates the effect of Financing type (Murabahah) on Sustainability Reporting. 
Sharia Governance and Sustainability Reporting: The Mediating Role of Financial Performance Falikhatun, Falikhatun; Wahyuni, Salamah; Nilasakti, Afifah Oki; Niswah, Milanda Ainun
al-Uqud : Journal of Islamic Economics Vol 4, No 2 (2020): July
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (37.888 KB) | DOI: 10.26740/al-uqud.v4n2.p218-234

Abstract

Using a sample of registered Sharia Commercial Banks (BUS) in Indonesia during 2014-2017, we examine the effect of Sharia Governance on Sustainability Reporting with financial performance as a mediating variable. Our results support the idea that sharia governance (sharia supervisory board, independent commissioner, board of director's meeting and audit committee) has significant influence on the sustainability reporting. Further analysis indicates the mediating role of financial performance in the relationship between sharia governance and sustainability reporting. Our results suggest that it is essential for regulatory agencies to enhance the supervision role of independent commissioners.
Internal And External Factors That Affect Village Government Performance Anisah, Helmi Nur; Falikhatun, Falikhatun
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.32124

Abstract

This study aims to examine the effect of Regulation, Organizational Commitment, Human Resources Quality, Internal Control Systems, Participation in Budgeting, and Utilization of Information Technology on Village Government Performance. The population in this study is all village apparatus in Klego Sub-District, Boyolali District, while the samples were selected using the convenience sampling method. The data collection process collected responses from 49 respondents that consist of Village Chief, Village Secretary, Head of Section, and Village Financial System (Siskeudes) Operator. The analysis results concluded that Regulation, Participation in Budgeting, and Utilization of Information Technology have a positive effect on Village Government Performance, while Organizational Commitment, Human Resource Quality, and Internal Control System do not affect Village Government Performance. The finding of this study needs to be a concern for an auditor because the variables that affect Village Government Performance might provide an opportunity for fraud to take place in the Village Budget management.
Determinants of Sustainability Reporting of Islamic Banks in Emerging Countries Nilasakti, Afifah Oki; Falikhatun, Falikhatun
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 2 (2020): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v11i2.149-161

Abstract

This study aims to determine the effect of Islamic corporate governance and slack resources on sustainability reporting of Islamic Commercial Banks in Indonesia and Malaysia from 2015-2018. The corporate governance in this study consists of sharia supervisory board, the size, board of directors meeting, and audit committee. This is a quantitative study that used secondary data such as the annual and sustainability report. The reporting proxy was measured by the content analysis method which consisted of 78 items from the six dimensions adopted disclosure of AAOIFI. Furthermore, the analysis technique used was panel data regression with Random Effect Model (REM) as the estimation model. The results showed that the sharia supervisory board has a negative effect on sustainability reporting, while the board size, audit committee, and slack resources have a positive effect. Meanwhile, the board of directors' meeting has no effect on sustainability reporting. Therefore, the related government agencies such as Otoritas Jasa Keuangan (Financial Service Authority/FSA) and Bank Negara Malaysia are able to consider that the regulation related to the composition of sharia supervisory board for banking is in line with international ideal standards. 
INDIKASI PENYALAHGUNAAN DISCRETIONARY FUND DALAM ANGGARAN PENDAPATAN DAN BELANJA DAERAH MENJELANG PEMILUKADA 2015 Winoto, Agus Hadi; Falikhatun, Falikhatun
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 1
Publisher : UI Scholars Hub

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

Abstract

This study aims to investigate the possibility of any indication of misuse of discretionary funds in the budget, and to obtain empirical evidence on the factors of budget capability and political motives that affect the proportion of these funds before the local election in 2015. The study was conducted in 143 districts/cities in Indonesia in 2015 which implement the local election simultaneously. The results using t-test showed that there was no different proportion of discretionary funds before and ahead of the local election in 2015. This implies that there is no indication of misuse of grant and social aid before the local election in 2015. The results of multiple regression analysis showed that the fiscal capacity factor (fiscal space) and political factors affect the size of proportion of discretionary funds (grants and social aid) before the local election in 2015. The larger the local government fiscal space, the greater the allocation of its discretionary funds. Incumbents are more likely to use discretionary funds to lure prospective voters to reelect in the local election 2015 than non-incumbent regional head.
Co-Authors Anisah, Helmi Nur Mainingrum, Rena Nilasakti, Afifah Oki Niswah, Milananda Ainun Niswah, Milanda Ainun Salamah Wahyuni Winoto, Agus Hadi Winoto, Agus Hadi