Kholilah Kholilah’s research while affiliated with Universitas Islam Negeri Maulana Malik Ibrahim and other places

Research Purposes. This study aims to identify the effect of profitability, leverage, firm size and sustainable report disclosure on sustainable growth rate. Research Methods. This research is quantitative research with exploratory type, panel data analysis is used to test the hypothesis. This research was conducted on 29 companies engaged in energy, basic materials, and infrastructure listed on the IDX during the 2020-2023 period. Research Results and Findings. The results of this study indicate that sustainable report disclosure and profitability negatively affect the sustainable growth rate. At the same time, leverage and company size do not affect the sustainable growth rate. Therefore, the results of this study can be used as a basis for decision-making and preparation of financial and operational strategies to support sustainable company growth. In addition, this study provides a new perspective for investors in assessing and selecting companies with high sustainable growth rates as investment options.

This research aims to determine the internalization of ulul albab value in research-based learning. This research was conducted because the research-based learning model is one of the suitable learning models for Generation Z. This suitability arises because students learn to solve problems systematically and methodologically in research-based learning. This model is based on the goal of internalizing the ulul albab, which is the main characteristic of Universitas Islam Negeri (UIN) Maulana Malik Ibrahim Malang students. This research was conducted at the Islamic banking study program, Faculty of Economics, UIN Maulana Malik Ibrahim Malang. This research is a qualitative case study because it is conducted on a particular entity. The results of this study indicate that the research-based learning model can foster student curiosity, search for appropriate theories, search for data, solve problems according to the data, and draw conclusions. This result also aligns with the value of ulul albab; spiritual depth, moral majesty, breadth of knowledge, and professional maturity.

Purpose: This study examines the effect of firm size, leverage, gain from revaluation, and information asymmetry on the possibility of choosing a fair value method of investment property moderated by institutional ownership. Methodology/approach: The quantitative research method with logistic and moderated regression analysis. The number of samples in this study was 117 companies. The final observation data during the 2018-2022 period was 585 firm years. Findings: The study's results proved that firm size and gain from revaluation affect the selection of the fair value method of investment property. In comparison, leverage and information asymmetry do not affect the selection of fair-value methods of investment property. In addition, institutional ownership can only moderate the effect of information asymmetry on selecting fair-value methods of investment property. Practical implications: The small number of companies that do not yet use fair value to measure investment properties can be used as material for consideration by the Financial Accounting Standards Drafting Board to improve regulations related to the use of fair value of investment properties. Companies can take this into account when choosing the best approach to ensure that financial statement readers can utilize them as a foundation for decision-making. Originality/value: Adding the gain from revaluation as opportunistic motivation as the independent variable and institutional ownership as moderation variables.

Investor sentiment arises when there is an event or event that affects people's lives such as pandemics, terrorism, wars, and economic conditions. The Covid 19 pandemic is an outbreak that has emerged and its spread is very fast around the world, so it requires people to stay at home to reduce the rate of transmission. This research was conducted to find out the positive and negative sentiment of investors towards the return of Jakarta Islamic Index shares. Positive and negative sentiment is induced from medical terms that appear on the google trends page. The method carried out is to use quantitative with a descriptive approach. The results obtained in this study are that investor sentiment, both positive and negative, partially and simultaneously has a significant positive effect on stock returns on the Jakarta Islamic Index. This shows that if there is a trust issue that is happening such as covid-19, war, data breaches, it can make investor sentiment change in choosing companies that issue stocks with data evidence taken from Google Trends to analyze the popularity of queries with keywords entered into search engines.

This study aims to determine the effect of Good Corporate Governance on Financial Performance with Leverage as a moderating variable. The population used in this study are banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling technique used was purposive sampling and obtained as many as 23 banking companies as a sample with 92 observations. The analytical method used is multiple linear regression analysis and MRA. The results of this study partially show that in 2018-2021 the Good Corporate Governance variable did not affect Financial Performance. The results of the study show that in 2018-2021 the Good Corporate Governance variable had significant effect on Financial Performance with Leverage as a moderating variable.

This study examines the influence of opportunistic managers' motivation and corporate governance on using fair value measurement for investment properties. It was conducted on a sample of 126 corporations listed on the Indonesia Stock Exchange from 2016 to 2020, using logistic regression and moderated regression analysis. The results showed that opportunistic motivation significantly affects the use of fair value measurement for investment properties. These results provide empirical evidence that fair value measurement, intended to enhance the relevance and reliability of financial reporting, can be leveraged to maximize corporate profits for certain interests. Additionally, the study indicates that corporate governance structure strengthens management's motivation to utilize fair value for investment properties, contrary to the expected role of corporate governance in mitigating managerial opportunistic behaviour. Future studies could explore alternative measurements, such as the difference in fair value profit/loss, to further support the bonus plan hypothesis in the Positive Accounting Theory framework. The practical implication of this study is to offer an understanding of the rationales behind the choice of accounting policies for investment property. This will enable the development of policies and regulations that safeguard financial statement users from management's opportunistic motives when selecting accounting methods. In addition, this research can also be evaluation material about opportunistic motivations that management may have in implementing IFRS.

This paper aims to investigate the value relevance of ESG (environmental, social and governance) and earnings quality of companies listed on the Indonesia Stock Exchange during the period from 2012 to 2022. Furthermore, this study also investigates the value relevance of earnings and book value in the presence of ESG and earnings quality. The value relevance was operationalized using Ohlson's price model (1995), and data was extracted from the Refinitiv database. Based on 353 firm-years, the panel data analysis indicates that ESG and earnings quality have value relevance; this proves that information about ESG and earnings quality are used by investors and stakeholders as a basis for decision-making. Moreover, the presence of ESG has a negative impact on the value relevance of earnings but has a positive impact on the value relevance of book value. By contrast, with ESG, the presence of earnings quality has a positive impact on the value relevance of earnings but has a negative impact on the value relevance of book value, implying that when the quality of accounting information increases, users rely more on earnings information rather than book value. A robustness test testing was also carried out by conducting sub-sample tests based on the period during which the COVID-19 pandemic occurred during the research. Results show that before the pandemic, users tended to be more interested in ESG information, while during the pandemic, users tended to focus more on earnings quality information as a basis for decision-making.

In the contemporary landscape, ESG (environmental, social, and governance) performance has emerged as a pivotal concern for capital market investors. Despite its prominence, the ongoing debate in the literature regarding the value relevance of ESG underscores the need for empirical insights. This study addresses this gap by investigating the moderating role of ESG disclosure quality in shaping the relationship between earnings, annual changes in earnings, and stock returns. Drawing on a dataset comprising 254 firm-year ESG reports in Indonesia from 2017 to 2022 and employing panel data regression, the research unveils compelling results. It demonstrates that high-quality ESG disclosure not only reinforces the impact of earnings and annual changes in earnings on stock returns but also signifies a lower risk of future sustainability and long-term growth. These findings substantiate the idea that robust integration of sustainability principles in business practices contributes significantly to the creation of shareholder value. Importantly, this research carries profound implications for Indonesian companies, emphasizing the critical role of ESG disclosure in fostering sustainable business practices and enhancing shareholder value in the evolving landscape of capital markets.

The purpose of this study is to compile financial reporting about Indonesia's MSMES Las Kopi Malang. This study is important since MSMEs contribute significantly to Indonesia's food and beverage industry despite poor financial management. This study uses a qualitative case study method, utilizing observation, documentation, and interviewing methods to gather data. Technical and source triangulation were the two triangulation methods used in this investigation. Data reduction, data display, and conclusion are all steps in data analysis. The study's findings demonstrate that Las Kopi use the Pawoon application to track sales transactions. This application's purpose is to solely display the sales; it does not prepare financial reports under SAK EMKM. To create financial reports, researchers go through four stages: identifying opening balances, transactions, accounting procedures, and financial report creation.

This study aims to empirically demonstrate the effect of cash holding, financial leverage, profitability, and company size on income smoothing in the Indonesia Stock Exchange's primary consumer goods sector from 2017 to 2021. The study population amounted to 98 companies and a sample of 16 companies. This study used logistic regression analysis and moderation regression analysis for hypothesis testing. The findings revealed that cash holding and leverage negatively affect income smoothing, profitability positively affect income smoothing, whereas company size has no effect. Furthermore, the study's findings empirically demonstrate that leverage strengthens managerial ownership's influence on income smoothing. Keywords: Income Smoothing; Cash Holding; Financial Leverage; Profitability; Firm Size; Managerial Ownership