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Pengaruh Rasio Keuangan dan Pertumbuhan Perusahaan Terhadap Peringkat Obligasi Syariah Fitriani, Pradini Rifki; Andriyanto, Irsad; Ridwan, Murtadho
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 1 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i1.7629

Abstract

The purpose of this research is to test the influence of profitability, solvability, liquidity, and growth to the Sharia bond’s rating which are listed in the Indonesia Stock Exchange and rated by PT Pefindo. The population of this research is non-financial companies that are listed in Indonesia Stock Exchange. The sampling of this research selected by purposive sampling. The method is a quantitative method. The data analysis technique is ordinal logistic regression using SPSS 23. The result shows that the profitability ratio has a significant positive influence on the rate of Sharia bond’s rating and liquidity ratio has a significant negative influence. While solvability and growth ratio don’t have any influence on the Sharia bond rating.
Pengaruh Return on Asset, Net Profit Margin, dan Earning Per Share Terhadap Harga Saham Perusahaan Rokok Go Public Andriyanto, Irsad; Khoirunnisa, Silvia
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 2 (2018): December 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i2.5158

Abstract

This study aimed to investigate empirically influence the company characteristics proxied by return on assets, net profit margin, and earning per share on the stock price of cigarette companies listed in IDX. The Investment was the decision taken to allocate assets in order to get benefit in the future. This study was explanatory research using a quantitative approach to analyze the sample of cigarette companies listed in IDX from 2015 to 2017. The data are taken from IDX then analyzed by multiple linear regression analysis supported by SPSS. The results showed that the return on assets and earnings per share did not have a significant influence on the stock price. Moreover, the net profit margin was the most influential variable on stock prices. Net profit margin showed a high level of efficiency, so it became an important factor that the company should consider because of its significant impact on the stock prices.
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

Abstract

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

Abstract

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.
STRATEGI KLASTER INDUSTRI MENGHADAPI PASAR GLOBAL Andriyanto, Irsad; Nurjanah, Nurjanah
BISNIS Vol 3, No 1 (2015): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v3i1.1474

Abstract

ASEAN  Economic  Community  (AEC)  2015  can  bring  both  positive and  negative  impact  on  MSMEs.  To  deal  with  any  negative  impacts,SMEs  need  for  strategies  to  exist  and  continue  growing.  One  such strategy  is  the  cluster  approach.  This  approach  is  done  by  groupingthe  core  industries  that  are  interconnected,  both  supporting industries  (supporting  industries),  industries  related    (related industries), supporting    services,    economic    infrastructure,  research, training,     education,     information infrastructure,     technology infrastructure,  natural  resources,  and  any  related  institutions. Cluster  is  also  a  way  to  set  some  economic  development  activities.  Based  on  the  result, Strategies  to  Increase  Industry  Competitiveness  in Facing  ASEAN  Economic  Community  (AEC)  is  done  by:  1.  The  use of  core  competencies  in  seeking  to  improve  the  competitiveness clusters.  And  2.  Creating  their  competitive  advantage  cluster  based on RBV (Resources Based Value) approach.
Penguatan Daya Saing Usaha Mikro Kecil Menengah Melalui E-Commerce Andriyanto, Irsad
BISNIS Vol 6, No 2 (2018): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v6i2.4709

Abstract

MSMEs have faced many challenges, especially in marketing its products, consequently the use of information technology is a necessity in the midst of rapid business changes. This study aimed to analyze the use of e-commerce in strengthening MSMEs competitiveness in terms of operations and marketing.  The research took place in Kudus, a city that is pro-investment, where there are many MSMEs with various business fields.  The respondents were the owners of the embroidery business in Padurenan village that was the center of the embroidery and convection industry in Kudus. They were asked about the use of e-commerce in supporting their business in terms of operation and marketing activities. Data then analyzed through qualitative technique analysis in order to conclude the research problem. As the results of the study, it’s concluded that the use of e-commerce impacted on broader marketing area, cost reduction, more relation, ease of transaction, and additional income.  Besides there were some concequencies such as higher competition, plagiarism, and prone to fraud recognized as threats of the e-commerce implementation.Keywords: empowerment, competitiveness, e-commerce, threats, marketing.
Analisis SWOT dalam Pengembangan Bisnis (Studi pada Sentra Jenang di Desa Kaliputu Kudus) Istiqomah, Istiqomah; Andriyanto, Irsad
BISNIS Vol 5, No 2 (2017): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v5i2.3019

Abstract

The rapid business competition encourages every company to have a sharp strategy in order to excel in competing with its competitors or at least able to stay afloat to run its business. This study aims to analyze opportunities and business development at Sentra Jenang in Kaliputu Kudus Tourism Village. Respondents of this research are entrepreneurs who are located in Sentra Jenang Tourism Village kaliputu Kudus. The research data obtained by observation and interview is analyzed descriptively by using SWOT strategy matrix to analyze the strategy specified by the respondents. The results of this study indicate that there are some problems faced by some small entrepreneurs that are difficult to develop due to not have a place to market their products, the quality of human resources that are poorly trained to inhibit the production process, the company does not have good financial management so that difficulty for the management of funds, with increasingly fierce competition. The competition that arises more on jenang products from outside Kaliputu and the inclusion of substitution products that other snacks are more modern and follow the development of the era. From the threats that exist then every MSME or jenang industry in the tourist village of Kaliputu Kudus should make innovations of new variants in order to compete in the market and not inferior to other products.
ANALISIS PENGARUH PERAN PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN MODERASI LOCUS OF CONTROL DAN BUDAYA ORGANISASI (Studi pada Satuan Kerja Perangkat Daerah Pemerintah Kota Semarang) Rahardja, Rahardja; Andriyanto, Irsad
BISNIS Vol 2, No 1 (2014): Bisnis: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v2i1.5249

Abstract

This study was aimed to analyze the role of locus of control and organizational culture on the relationship between budgetary participation and managerial performance. Participation budget has been empirically tested positive influence on managerial performance. The study provides further explanation of the relationship by testing the moderating effects of locus of control and organizational culture, especially at the level of Satuan Kerja Perangkat Daerah (SKPD) Municipality of Semarang. The results showed that locus of control and organizational culture moderate the effect of budget participation on the performance majarial. The results of this study are expected to provide solutions in increasing performance on education so as to create good governance. The results of this study will contribute to the research-previous research, strengthen existing research concerning the relationship influence of budget participation and managerial performance, and to clarify the contingency factors that locus of control and organizational culture.
PENGARUH HARAPAN, KEPUASAN DAN SARANA FISIK TERHADAP LOYALITAS PELANGGAN (Studi kasus pada Usaha Jasa Warnet di Kudus) Wijayanti, Ratna Yulia; Andriyanto, Irsad
BISNIS Vol 4, No 2 (2016): BiSNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v4i2.2689

Abstract

This study aimed to examine the effect of variable expectations,satisfaction, and physical facilities on consumer loyalty in the cafe business services both partial and multiple. The independent variables in this study is the expectation, satisfaction, and physical facilities as well as the dependentvariable is customer loyalty. Samples taken as many as 83 people with the sampling technique used was accidental sampling, data collection through interviews and questionnaire as well as documentation. As for processing the data using coding, editing and tabulatig and analysis using regression with t test and F-test using SPSS in data processing. By using the above analysis obtained by the research findings that the results of multiple linear regression analysis showed that expectations, satisfaction, and physical facilities partially have asignificant influence on customer loyalty. While jointly variable expectations, satisfaction, and physical facilities have a significant effect on customer loyalty by 87.2% ,. The implications, limitations and suggestions for future research arealso discussed in this article.
ANALISIS STRATEGI BMT DALAM MENGHADAPI TRADE OFF ANTARA LIKUIDITAS DAN PROFITABILITAS Andriyanto, Irsad
BISNIS Vol 2, No 2 (2014): Bisnis: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v2i2.5271

Abstract

BMT juga mengalami konflik kepentingan (conflict of interest) antara liquidity dan profitability. Artinya bila BMT ingin mempertahankan posisi likuiditas dengan memperbesar cadangan kas, maka BMT tidak akan memakai seluruh loanable funds (dana yang telah dihimpun dari masyarakat) yang ada karena sebagian akan dikembalikan lagi dalam bentuk cadangan tunai (cash reserve).  Hal ini berarti upaya pencapaian rentabilitas (profitability) akan berkurang. Demikian juga terjadi sebaliknya. Tujuan penilitian ini meliputi: 1) menganalisis tingkat likuiditas BMT. 2) menganalisis tingkat profitabilitas pada BMT.  3) menganalisis strategi yang diterapkan BMT dalam menghadapi trade off antara likuiditas dan profitabilitas. Hasil penilitian menunjukkan bahwa: 1) Dari tahun 2010 hingga 2013 tingkat likuiditas ditinjau dari cash ratio rata-rata masuk dalam kategori cukup likuid.  2)Tingkat profitabilitas ditinjau dari Return On Asset masuk dalam kategori rendah. Rendahnya tingkat profitabilitas ini salah satunya disebabkan karena tingginya tingkat likuiditas. 3) Dalam pengelolaan dana likuiditas dan profitabilitas, BMT menggunakan manajemen dengan pendekatan pool of fund approach. Semua dana BMT yang bersumber dari berbagai pihak dengan berbagai macam akad dikumpulkan ke dalam satu wadah, kemudian manajemen BMT dapat dengan bebas mengalokasikan ke dalam berbagai bentuk pembiayaan yang tidak dibatasi oleh akad yang berbeda-beda baik akad yang memiliki hasil maupun tidak.