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The Spiritual Entrepreneur of The Santri Based On Falsafah Local Wisdom Gusjigang In The City of Kudus Bayu Tri Cahya; Saidatul Munawwaroh; S Surepno; Irsad Andriyanto
Al Tijarah Vol 7, No 1 (2021)
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v7i1.5636

The Kudus Regency society is known as the santri's merchant is so persistent, skilled, and hardworking. The personage of Sunan Kudus is characterized as waliyul Ilmy and this Guardian teaches a philosophy "gusjigang" with a good typology core moral, intelligent of religion and good at trading. The teachings of Gusjigang for the trader's life were able to raise a distinctive characteristic that formed the spiritual value of their daily life. So this research will illustrate the spiritual value of the merchant santri's who are based on the philosophy of local wisdom of Gusjigang in Kudus Regency. The data analysis method used is qualitative with a phenomenology approach and data collection using interviews, observation, and documentation techniques. The purpose of the study of this article is to reveal the spiritual value of the merchant santri's based on the philosophy of local wisdom Gusjigang. the study gave a result of the spiritual practice of merchant santri's in the form of Dalail Khairat fasting, fasting sunnah, Tahajud Praying, and Dhuha praying, and Dzikrullah, as well as the relevance of Gusjigang philosophy, to apply to the self the santri's merchant produce a characteristic that is futurist, altruism, Ihsan and philanthropic.

ANALISIS PERAN KETERLIBATAN KERJA DALAM HUBUNGAN ETIKA KERJA ISLAM DAN SIKAP TERHADAP PERUBAHAN Irsad Andriyanto
IQTISHADIA Vol 9, No 1 (2016): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v9i1.945

Artikel ini bertujuan untuk menganalisis peran job involvement sebagai mediator penghubung antara etika kerja Islami dengan sikap terhadap perubahan di BPRS di Indonesia. Ada 155 manajer dan direktur BPRS se Indonesia yang dijadikan subyek penelitian. Hipotesa diuji dengan menggunakan analisis multivariate dengan model persamaan struktural (Structural Equation Model/SEM). Hasil penelitian menunjukkan ada pengaruh signifikan job involvement sebagai mediator antara etika kerja Islami dengan sikap terhadap perubahan. Hal ini menjadi pendukung karena ada pengaruh langsung dari etika kerja Islami terhadap sikap terhadap perubahan. Kata Kunci: Job Involvement, Etika Kerja Islami, Sikap pada Perubahan This study aims at analyzing the role of job involvement as a mediator Islamic work ethic and attitudes toward changes in BPRS in Indonesia. There are 155 managers and directors of BPRS in Indonesia as respondents of the research. The hypotheses are tested using multivariate analysis and Structural Equation Model (SEM). Result of this study shows there is significant role of job involvement as a mediator of Islamic work ethic and attitudes toward changes. It is supporting the significant direct effect of Islamic work ethic towards attitudes toward changes.Keywords: Job Involvement, Islamic Works Ethics, Attiutude toward Change

Deconstructive Semiotic Discourse of Profit Sharing: Derridean’s Postmodern Critical Study Bayu Tri Cahya; Irsad Andriyanto; Irma Suryani Lubis; Dian Palupi Aqim
Share: Jurnal Ekonomi dan Keuangan Islam Vol 11, No 2 (2022)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v11i2.12743

Accounting symbols are interpreted differently by researchers, which has an impact on the understanding of profit-sharing as a symbol in Islamic accounting, which is not the only truth in the Derridean constructive semiotic view. The research aims to: (a) analyze accounting practitioners' and non-accounting practitioners' interpretations of profit-sharing using Derrida's deconstructive semiotics; and (b) execute a deconstructivity semiotics-reading of the text connected to their perception of profit-sharing. This study employs a postmodern approach accompanied by a postmodern critical paradigm (particularly Jacques Derridean's philosophy) based on critical theory assumptions and ideas in order to examine social reality. This study's data analysis employs rhetorical deconstruction with Jacques Derridean philosophy as a reflection of deconstructive reading. The findings showed that deconstructive semiotics analysis captures some realities, including: (a) profit sharing as a guarantee for any profits as well as losses from the outcome of a business that two parties agreed upon; (b) profit sharing as justice, justice for each party's rights and obligations under the business cooperation agreement; (c) profit sharing as an agreement and responsibility, the type of agreement that occurs at the start of the collaboration; and (d) profit sharing as an agreement and responsibility. This study clarifies the various meanings of profit sharing as well as the significance of their reality.==============================================================================================================ABSTRAK - Pembagian Keuntungan Semiotik Dekonstruktif: Studi Kritis Postmodern Derridean. Para peneliti berbeda dalam menafsirkan simbol akuntansi, yang juga berdampak pada interpretasi bagi hasil sebagai simbol dalam akuntansi Islam yang bukan satu-satunya kebenaran dalam pandangan semiotik konstruktif Derridean. Tujuan penelitian ini adalah: (a) untuk memahami interpretasi bagi hasil oleh praktisi akuntansi dan non akuntansi dengan semiotika dekonstruktif Derrida; dan (b) melakukan pembacaan semiotika dekonstruktif tentang teks yang terkait dengan interpretasi mereka terhadap bagi hasil. Penelitian ini menggunakan pendekatan fenomenologis disertai dengan paradigma kritis postmodern (khususnya filsafat Jacques Derridean) berdasarkan asumsi dan keyakinan dari teori kritis dengan melihat realitas sosial. Analisis data dalam penelitian ini menggunakan dekonstruksi retoris dengan filosofi Jacques Derridean sebagai refleksi dari pembacaan dekonstruktif. Hasil penelitian menunjukkan bahwa analisis semiotika dekonstruktif mengungkapkan beberapa realitas yaitu; (a) bagi hasil sebagai jaminan atas setiap keuntungan maupun kerugian dari hasil usaha yang disepakati kedua belah pihak; (b) bagi hasil sebagai suatu keadilan, keadilan atas hak dan kewajiban masing-masing anggota perjanjian kerjasama usaha; (c) bagi hasil sebagai kesepakatan dan tanggung jawab, bentuk kesepakatan yang terjadi pada awal kerjasama dan tanggung jawab atas berjalannya kegiatan kerjasama usaha; dan (d) bagi hasil sebagai konsekuensinya, memberikan konsekuensi keuntungan bisnis dari setiap kebijakan bisnis. Kajian ini memberikan pemahaman tentang beragam interpretasi bagi hasil dan makna di balik realitasnya.

The Spiritual Entrepreneur of The Santri Based On Falsafah Local Wisdom Gusjigang In The City of Kudus Bayu Tri Cahya; Saidatul Munawwaroh; S Surepno; Irsad Andriyanto
Al Tijarah Vol. 7 No. 1 (2021): Al Tijarah | June
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v7i1.5636

The Kudus Regency society is known as the santri's merchant is so persistent, skilled, and hardworking. The personage of Sunan Kudus is characterized as waliyul Ilmy and this Guardian teaches a philosophy "gusjigang" with a good typology core moral, intelligent of religion and good at trading. The teachings of Gusjigang for the trader's life were able to raise a distinctive characteristic that formed the spiritual value of their daily life. So this research will illustrate the spiritual value of the merchant santri's who are based on the philosophy of local wisdom of Gusjigang in Kudus Regency. The data analysis method used is qualitative with a phenomenology approach and data collection using interviews, observation, and documentation techniques. The purpose of the study of this article is to reveal the spiritual value of the merchant santri's based on the philosophy of local wisdom Gusjigang. the study gave a result of the spiritual practice of merchant santri's in the form of Dalail Khairat fasting, fasting sunnah, Tahajud Praying, and Dhuha praying, and Dzikrullah, as well as the relevance of Gusjigang philosophy, to apply to the self the santri's merchant produce a characteristic that is futurist, altruism, Ihsan and philanthropic.

Edupreneurship in Early Childhood Education: Teachers' Perceptions of Entrepreneurship in the Digital Era Yulianti, Enny; Reksadini, Marda Ulya; Andriyanto, Irsad; Khafidoh, Inayatul
AWLADY : Jurnal Pendidikan Anak Vol 11, No 1 (2025)
Publisher : Jurusan PIAUD UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/awlady.v11i1.19815

This study aims to analyze early childhood education (ECE) teachers' perceptions of entrepreneurship in fostering edupreneurship in the digital era. The research is motivated by the fact that advancements in digital technology have transformed various aspects of life, including education. As such, entrepreneurship education has become crucial in preparing children for future challenges. ECE teachers, who play a pivotal role in the early stages of child development, are instrumental in instilling entrepreneurial values relevant to the evolving digital landscape. Data were collected through a questionnaire that included statements based on essential entrepreneurial skills. The survey, which involved 50 respondents, found that the majority of ECE teachers hold a positive view of the importance of entrepreneurial skills in preparing children for challenges in the digital age. Specifically, 19% strongly agreed, 54% agreed, 18% disagreed, 6% strongly disagreed, and 2% strongly disagreed with the statement on the significance of entrepreneurship in the context of edupreneurship. The findings highlight creativity, innovation, independence, and risk-taking as critical skills for entrepreneurs, particularly in the digital era. The ability to approach challenges from various perspectives is also crucial for identifying new opportunities in a digital world. This study underscores the importance of integrating entrepreneurship into early childhood education to equip children with essential skills for success in an increasingly digital environment. The contribution of this research lies in providing valuable insights into the role of entrepreneurship education at the ECE level as a foundation for nurturing children who are prepared for the digital world and for advancing the development of edupreneurship in the future.

The Implementasi Restorative Justice dalam Pembinaan ASN dan Masalah Akuntabilitas Keuangan Daerah Syihab Syihabul Abror; Irsad Adriyanto
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 21 No 1 (2026): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v21i1.5108

This research examines how the principles of Restorative Justice are applied in the guidance of civil servants (ASN) and in resolving financial accountability issues within the Regional Inspectorate of Demak Regency. Using a qualitative descriptive method, data were obtained through interviews, document reviews, and field observations. The study reveals that although Restorative Justice has notbeen formally institutionalized, its core values have been substantively embedded in internal supervisory practices. Elements of reparation, responsibility, and rehabilitation are evident in the financial recovery process, improvement of control systems, and ethical coaching for civil servants. This restorative model proves more effective than punitive measures in fostering ethical awareness, reinforcing integrity, and restoring public confidence. The findings suggest that Restorative Justice offers a fair, educational, and recovery-oriented alternative for ASN supervision while contributing to transparent, participatory, and integrity-based local financial governance.

Analisis Pengaruh TATO, Asset Growth, dan CAR terhadap ROA pada Bank Perekonomian Rakyat Syariah (BPRS) Periode 2021-2024 annisya putri; Irsad Andriyanto, M.Si.
Jurnal Perbankan Syariah Vol. 5 No. 1 (2026): Jurnal Perbankan Syariah (JPS)
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jps.v5i1.15438

The revocation of business licenses of BPRS by the OJK indicates problems in the financial performance of banks and emphasizes the need to improve profitability as a measure of bank performance. This research is designed to examine the impact of TATO, Asset Growth, and CAR on ROA in BPRS during 2021–2024. This is an associational quantitative study employing secondary data collected from the publication of financial statements of BPRS from 2021-2024 on OJK and related BPRS websites. The analysis of data is performed through panel data regression analysis with Eviews. The findings reveal that TATO has a positive and significant influence on ROA, Asset Growth does not have an impact on ROA, and CAR positively influences ROA. It can be concluded that asset management and capital adequacy play more critical roles than asset growth in improving ROA.

Computer self-efficacy and Islamic financial literacy as determinants of Islamic accounting application adoption among sharia-based MSMEs Irsad Andriyanto; Enny Yulianti; Marda Ulya Reksadini; Nursyuhada Ab Wahab
Journal of Islamic Accounting and Finance Research Vol. 8 No. 1 (2026)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2026.8.1.28268

Purpose - This study examines the impact of computer self-efficacy and Islamic financial literacy on the intentions of Sharia-compliant MSMEs' intentions to adopt Islamic accounting programs. Method - The study employed a quantitative cross-sectional design. Purposive sampling was employed to choose respondents, and a standardized questionnaire was used to collect data from Central Java's MSME participants. The investigation was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Result - Islamic financial knowledge and computing self-efficacy both had a strong beneficial impact on adoption intention. MSME actors are more qualified to use these technologies if they believe they are more technologically literate and understand the concepts of Islamic finance. Implication - The findings highlight the importance of Islamic financial understanding and digital skill development in MSMEs' digital transformation. Originality - This study closes a gap in the literature on Islamic accounting adoption by undertaking the first empirical test of a model that integrates computer self-efficacy and Islamic financial literacy within UTAUT2 for Sharia-compliant MSMEs.

Islamic financial literacy in the digital era to encourage the realization of financial well-being among Generation Z students in Kudus Ibnu Muttaqin; Irsad Andriyanto; Rendy Firmansah; Jadzil Baihaqi
Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Vol. 9 No. 3 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jpm.v9i3.13002

This Community Service (PkM) activity aims to enhance the understanding of digital financial management among Islamic boarding school students (santri) in a prudent manner and in accordance with sharia principles. The initiative is motivated by the rising cases of online loan misuse and online gambling among the younger generation, including santri, due to a lack of digital financial literacy. With 73 participants and several stakeholders, the program was designed using a Learning Service methodology. The material was delivered through a practical approach supported by real-life case studies. The evaluation results demonstrated a significant improvement in participants’ understanding, as evidenced by an increase in the average test scores from 74 in the pre-test to 94 in the post-test, representing a 20 per cent gain.. This finding highlights the effectiveness of the workshop in delivering in-depth and applicable insights to participants. The positive impact of the activity extended beyond improved understanding, fostering awareness of the risks associated with irresponsible use of financial technology.The outcomes of this program underscore the value of collaborative efforts among various stakeholders to develop educational initiatives that are both impactful and relevant in addressing the challenges posed by the digital era

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