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All Journal JURNAL SAINS PEMASARAN INDONESIA Ulul Albab: Jurnal Studi Islam MUQTASID Al-Tahrir: Jurnal Pemikiran Islam INFOKAM MIQOT: Jurnal Ilmu-ilmu Keislaman Walisongo: Jurnal Penelitian Sosial Keagamaan At-Taqaddum Panrita Abdi - Jurnal Pengabdian pada Masyarakat Economica: Jurnal Ekonomi Islam al-Uqud : Journal of Islamic Economics AFEBI Islamic Finance and Economic Review Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Journal of Islamic Accounting and Finance Research Global Financial Accounting Journal Eksos Jurnal Ekonomi dan Perbankan Syariah Journal of Islamic Economics, Management, and Business (JIEMB) Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Keuangan Islam (JAKIs) Jurnal Sistem Informasi, Akuntansi dan Manajemen Sriwijaya Accounting Community Services Journal of Islamic Economic Laws
Ratno Agriyanto
Universitas Islam Negeri Walisongo Semarang
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : At-Taqaddum

 1 
REKONSTRUKSI FILSAFAT ILMU DALAM PERSPEKTIF PEREKONOMIAN YANG BERKEADILAN (KAJIAN TERHADAP ONTOLOGI, EPISTEMOLOGI DAN AKSIOLOGI ILMU EKONOMI YANG ISLAMI) Agriyanto, Ratno; Rohman, Abdul
At-Taqaddum Volume 7, Nomor 1, Juli 2015
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3060.705 KB) | DOI: 10.21580/at.v7i1.1530

Abstract

Indonesia adalah negeri jamrud di khatulistiwa yang kaya raya dengan sumber daya alam, namun demikian kekayaan alam tidak berbanding lurus dengan kesejahteraan rakyat. Letak kesalahan pengelolaan negeri ini tidak ada yang dapat memberikan penjelasan dengan memuaskan. Tulisan ini hanya sekedar pemikiran untuk memperkaya panduan perilaku Pengelola dan Rakyat Indonesia dalam berekonomi. Negara Indonesia ini telah dihuni oleh Pengelola dan Rakyat yang banyak belajar tentang ilmu pengetahuan yang rasionalis namun kurang memperhatikan rasa. Ilmu pengetahuan yang dilahirkan dari jaman renaissance lebih sekuler. Sekulerisme ilmu pengetahuan sesungguhnya menjadikan manusia berkepribadiaan terbelah (split personality), yakni manusia yang terpisah antara akal dan jiwanya; antara kepintaran dan kesalehan; antara ilmu dan perilaku; antara badan dan ruh. Manusia terdiri dari jiwa atau rasa dan badan. Pemisahan jiwa atau rasa dan badan menjadikan pandangan manusia tidak sebagai manusia yang utuh. Sekularisasi ilmu pengetahuan sebenarnya tidak sesuai dengan cita-cita luhur pendiri Bangsa Indonesia yang menghendaki pembangunan jiwa dan raga. Ilmu barat modern menjadikan alam semakin cepat mengalami krisis multi dimensi. Tulisan ini mengajak kita semua untuk kembali menyatukan antara Ilmu Ekonomi dan Agama, karena Agama adalah sumber ilmu.
STRATEGI PENGEMBANGAN JURUSAN EKONOMI ISLAM BERBASIS INPUT, PROSES, OUTPUT DAN OUTCOME PENDIDIKAN Agriyanto, Ratno
At-Taqaddum Volume 5, Nomor 2, November 2013
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1636.316 KB) | DOI: 10.21580/at.v5i2.645

Abstract

Department of Economics, Faculty of Shariah Islam has a strategic opportunity to grow and develop into educational institutions that produce a realiable human resource in the field of Islamic economics. However, in the progress of the graduates numbered only 57.121 people or 47% of graduates who obtain employment while the other or 64 graduates (53%) do not get a job. Under such conditions a thorough evaluation of the input, process, out put and outcome of Economics Department of Islamic education must be done before it appears on the existence of stigma perceived Islamic Economics Department can not create quality graduates but could only create unemployment. The purpose of this study is to identify good practices do offer Islamic economics in the development of Islamic Economics Department through the paradigm of input, process, output and outcome research pendidikan. Responden include Students, Faculty, Alumni and Alumni Users. Data analysis using descriptive qualitative. The results recommend to managers of Islamic Economics Department as follows: input paradigm improve the quality of inputs, increase new students with non-academic achievment, improving the compatibility of professional competence of teachers, curriculum improvementin order to accomodate the needs of industry, the head of department more communicative with stakeholders and enhance its position as a motivator, increases content competency-based learning student end. The paradigm of the department to plan activities on a periodic basis and set a measureable output, systematically structure the learning, creative learning model, improve discipline faculty, enhance cooperation, conduct an evaluation of the achievement of the plan periodically. Paradigm output increase graduate GPA, second equip students with competence. Paradigm equip science student outcomes that are relevant to the needs of the industry, to equip students with the moral integrity, professional attitude, entrepreneurship and the ability to adapt quickly to the external environment, equipping students with good language skills, the ability to think conceptually rational, systematic and critical, the ability material presented before the public, negotiation skills, the ability to guide, enhance the ability of students about the contract and Islamic transactions, cost and budgeting, accounting, financial analysis, and computer skilss.
ANALISIS KESIAPAN PELAKU EKONOMI SYARI'AH DALAM MENGHADAPI PELAKSANAAN WAJIB AUDIT Agriyanto, Ratno
At-Taqaddum Volume 3, Nomor 1, Juli 2011
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1928.891 KB) | DOI: 10.21580/at.v3i1.301

Abstract

To support the development of Islamic financial institutions the government issued several special regulations related to the control so that the presence of Islamic financial institutions are able to put forward the principle of accountability and professionalism. One of the regulations is the obligation of an audit by a public accounting firm for the institution of Islamic banking. But on the other hand the presence of the Islamic financial institutions has just developed, so it tis possible there is no readiness of the Islamic economic agents to face mandatory execution of audits by public accounting firms. The research objective is to determine how the level of preparedness of Islamic economic actors to the obligations of audits by public accountants and to provide models of affective learning strategies for economic actors, especially the Islamic financial institutions to be ready to implement the provisions of mandatory audit of Islamic Economic institutions.The methodology used in the study are as follows: (1) The subject study of Islamic Economic actors in Semarang with the unit of analysis to managers and accounting clerk (2) data collection method is survey the field to spread questionnaire and interview (3) The analisys used in the study is a qualitative descriptive approach.The results showed that the perpetrators of Islamic Banking in a ready condition for duty audited by a public accountant toward Islamic economic institutions. Although it is generally in ready condition, however there are some disadvantages of competence had by economic actors, such as, lack of understanding of Islamic transactions terms and mechanisms, such as, the terms Sharf, and activity of the bank based in return (profit). To overcome these economic actors expect/hope that there is an Islamic accounting training hoping the ease in obtaining the certification of Islamic accounting.
Pengaruh Pengungkapan Emisi Gas Rumah Kaca terhadap Nilai Perusahaan dengan Biaya Lingkungan sebagai Variabel Moderasi Ulum, Miftahul; Agriyanto, Ratno; Warno, Warno
At-Taqaddum Vol 12, No 2 (2020)
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/at.v12i2.6184

Abstract

Global warming is caused by an increase in greenhouse gas emissions in the atmosphere, so companies must take responsibility for this through activities to reduce emissions. The purpose of this study is to examine whether environmental costs can moderate the disclosure of greenhouse gas emissions against firm value. This research is a type of quantitative analysis. The sampling technique used purposive sampling. The collecting data through literature study, documentation and secondary data from the Indonesia Stock Exchange 2014-2018. The data analysis technique used the WarpPls 4.0 analysis. They are testing the data using the inner model and outer model methods. This study indicates that GHG emission disclosure has a negative and significant effect on firm value. Environmental costs also have a negative and significant impact on firm value. Meanwhile, ecological prices are not able to moderate the impact of GHG emission disclosures on company value.
Pengaruh Pengungkapan Emisi Gas Rumah Kaca terhadap Nilai Perusahaan dengan Biaya Lingkungan sebagai Variabel Moderasi Miftahul Ulum; Ratno Agriyanto; Warno Warno
At-Taqaddum Vol 12, No 2 (2020)
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/at.v12i2.6184

Abstract

Global warming is caused by an increase in greenhouse gas emissions in the atmosphere, so companies must take responsibility for this through activities to reduce emissions. The purpose of this study is to examine whether environmental costs can moderate the disclosure of greenhouse gas emissions against firm value. This research is a type of quantitative analysis. The sampling technique used purposive sampling. The collecting data through literature study, documentation and secondary data from the Indonesia Stock Exchange 2014-2018. The data analysis technique used the WarpPls 4.0 analysis. They are testing the data using the inner model and outer model methods. This study indicates that GHG emission disclosure has a negative and significant effect on firm value. Environmental costs also have a negative and significant impact on firm value. Meanwhile, ecological prices are not able to moderate the impact of GHG emission disclosures on company value.
REKONSTRUKSI FILSAFAT ILMU DALAM PERSPEKTIF PEREKONOMIAN YANG BERKEADILAN (Kajian terhadap Ontologi, Epistemologi dan Aksiologi Ilmu Ekonomi yang Islami) Ratno Agriyanto; Abdul Rohman
At-Taqaddum Volume 7, Nomor 1, Juli 2015
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/at.v7i1.1530

Abstract

Indonesia adalah negeri jamrud di khatulistiwa yang kaya raya dengan sumber daya alam, namun demikian kekayaan alam tidak berbanding lurus dengan kesejahteraan rakyat. Letak kesalahan pengelolaan negeri ini tidak ada yang dapat memberikan penjelasan dengan memuaskan. Tulisan ini hanya sekedar pemikiran untuk memperkaya panduan perilaku Pengelola dan Rakyat Indonesia dalam berekonomi. Negara Indonesia ini telah dihuni oleh Pengelola dan Rakyat yang banyak belajar tentang ilmu pengetahuan yang rasionalis namun kurang memperhatikan rasa. Ilmu pengetahuan yang dilahirkan dari jaman renaissance lebih sekuler. Sekulerisme ilmu pengetahuan sesungguhnya menjadikan manusia berkepribadiaan terbelah (split personality), yakni manusia yang terpisah antara akal dan jiwanya; antara kepintaran dan kesalehan; antara ilmu dan perilaku; antara badan dan ruh. Manusia terdiri dari jiwa atau rasa dan badan. Pemisahan jiwa atau rasa dan badan menjadikan pandangan manusia tidak sebagai manusia yang utuh. Sekularisasi ilmu pengetahuan sebenarnya tidak sesuai dengan cita-cita luhur pendiri Bangsa Indonesia yang menghendaki pembangunan jiwa dan raga. Ilmu barat modern menjadikan alam semakin cepat mengalami krisis multi dimensi. Tulisan ini mengajak kita semua untuk kembali menyatukan antara Ilmu Ekonomi dan Agama, karena Agama adalah sumber ilmu.
STRATEGI PENGEMBANGAN JURUSAN EKONOMI ISLAM BERBASIS INPUT, PROSES, OUTPUT DAN OUTCOME PENDIDIKAN Ratno Agriyanto
At-Taqaddum Volume 5, Nomor 2, November 2013
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/at.v5i2.645

Abstract

Department of Economics, Faculty of Shariah Islam has a strategic opportunity to grow and develop into educational institutions that produce a realiable human resource in the field of Islamic economics. However, in the progress of the graduates numbered only 57.121 people or 47% of graduates who obtain employment while the other or 64 graduates (53%) do not get a job. Under such conditions a thorough evaluation of the input, process, out put and outcome of Economics Department of Islamic education must be done before it appears on the existence of stigma perceived Islamic Economics Department can not create quality graduates but could only create unemployment. The purpose of this study is to identify good practices do offer Islamic economics in the development of Islamic Economics Department through the paradigm of input, process, output and outcome research pendidikan. Responden include Students, Faculty, Alumni and Alumni Users. Data analysis using descriptive qualitative. The results recommend to managers of Islamic Economics Department as follows: input paradigm improve the quality of inputs, increase new students with non-academic achievment, improving the compatibility of professional competence of teachers, curriculum improvementin order to accomodate the needs of industry, the head of department more communicative with stakeholders and enhance its position as a motivator, increases content competency-based learning student end. The paradigm of the department to plan activities on a periodic basis and set a measureable output, systematically structure the learning, creative learning model, improve discipline faculty, enhance cooperation, conduct an evaluation of the achievement of the plan periodically. Paradigm output increase graduate GPA, second equip students with competence. Paradigm equip science student outcomes that are relevant to the needs of the industry, to equip students with the moral integrity, professional attitude, entrepreneurship and the ability to adapt quickly to the external environment, equipping students with good language skills, the ability to think conceptually rational, systematic and critical, the ability material presented before the public, negotiation skills, the ability to guide, enhance the ability of students about the contract and Islamic transactions, cost and budgeting, accounting, financial analysis, and computer skilss.
ANALISIS KESIAPAN PELAKU EKONOMI SYARI'AH DALAM MENGHADAPI PELAKSANAAN WAJIB AUDIT Ratno Agriyanto
At-Taqaddum Volume 3, Nomor 1, Juli 2011
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/at.v3i1.301

Abstract

To support the development of Islamic financial institutions the government issued several special regulations related to the control so that the presence of Islamic financial institutions are able to put forward the principle of accountability and professionalism. One of the regulations is the obligation of an audit by a public accounting firm for the institution of Islamic banking. But on the other hand the presence of the Islamic financial institutions has just developed, so it tis possible there is no readiness of the Islamic economic agents to face mandatory execution of audits by public accounting firms. The research objective is to determine how the level of preparedness of Islamic economic actors to the obligations of audits by public accountants and to provide models of affective learning strategies for economic actors, especially the Islamic financial institutions to be ready to implement the provisions of mandatory audit of Islamic Economic institutions.The methodology used in the study are as follows: (1) The subject study of Islamic Economic actors in Semarang with the unit of analysis to managers and accounting clerk (2) data collection method is survey the field to spread questionnaire and interview (3) The analisys used in the study is a qualitative descriptive approach.The results showed that the perpetrators of Islamic Banking in a ready condition for duty audited by a public accountant toward Islamic economic institutions. Although it is generally in ready condition, however there are some disadvantages of competence had by economic actors, such as, lack of understanding of Islamic transactions terms and mechanisms, such as, the terms Sharf, and activity of the bank based in return (profit). To overcome these economic actors expect/hope that there is an Islamic accounting training hoping the ease in obtaining the certification of Islamic accounting.
The Effect of Good Corporate Governance, Free Cash Flow, and Tax Planning on Earnings Management Ratno Agriyanto; Azizah Setiyawati; Dessy Noor Farida
At-Taqaddum Vol 13, No 1 (2021)
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/at.v13i1.6353

Abstract

Earnings is one of the management assessment tools as a form of responsibility to investors, thus allowing opportunistic behavior to do earnings management. The study aims to determine the effect of good corporate governance, free cash flow, and tax planning on earnings management. In this study, the independent variables are the board of independent commissioners, institutional ownership, audit committee, free cash flow, and tax planning. The dependent variable is earnings management which is projected through discretionary accruals using the modified Jones model. Data collected in this study used the documentation method and library method. The object of this study is state-owned companies listed in the 2014-2018 period of the Indonesian Stock Exchange. The sampling technique used purposive sampling, and the analysis technique used multiple linear. This study shows that a partial board of independent commissioners, institutional ownership, audit committee, and tax planning do not significantly affect earnings management. In contrast, free cash flow has a significant negative impact on earnings management. Therefore, implementing good corporate governance, free cash flow, and tax planning which is not just to fulfill existing regulations, will increase performance and company value and trust of investors.
The Effect of Good Corporate Governance, Free Cash Flow, and Tax Planning on Earnings Management Agriyanto, Ratno; Setiyawati, Azizah; Farida, Dessy Noor
At-Taqaddum Vol. 13 No. 1 (2021)
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/at.v13i1.6353

Abstract

Earnings is one of the management assessment tools as a form of responsibility to investors, thus allowing opportunistic behavior to do earnings management. The study aims to determine the effect of good corporate governance, free cash flow, and tax planning on earnings management. In this study, the independent variables are the board of independent commissioners, institutional ownership, audit committee, free cash flow, and tax planning. The dependent variable is earnings management which is projected through discretionary accruals using the modified Jones model. Data collected in this study used the documentation method and library method. The object of this study is state-owned companies listed in the 2014-2018 period of the Indonesian Stock Exchange. The sampling technique used purposive sampling, and the analysis technique used multiple linear. This study shows that a partial board of independent commissioners, institutional ownership, audit committee, and tax planning do not significantly affect earnings management. In contrast, free cash flow has a significant negative impact on earnings management. Therefore, implementing good corporate governance, free cash flow, and tax planning which is not just to fulfill existing regulations, will increase performance and company value and trust of investors.
Co-Authors 12.05.52.0053 Yuli Widiastuti, 12.05.52.0053 Abdillah, Mujiyono Abdul Ghofur Abdul Rohman Abdulhamid Ali Abukil Abdullah Rifqi H Afrizal Wahyu R Ahmad Turmudzi, Ahmad Ali Murtadho Aprilia, Della Arribaat, Salma Khoirunnisaa Arsy, Rastiana Alfaaghiyatul Awwaliyah, Noor Farieda Azizah Setiyawati Baehaqi Choirul Huda Della Aprilia Dessy Noor Farida Dessy Noor Farida Dessy Noor Farida Eni Susanti Eni Susanti Fauziah, Najim Nur Firda Idzdiana Fuadi, Nasrul Fahmi Zaki Herwening Sindu Lestari Husnurrosyidah, Husnurrosyidah Imam Yahya Irma Istiariani Jiehan Azaieya M. Faris Ikrom Miftahul Ulum Miftahul Ulum Mita Kurnia Rizki Mochamad saik Mohammad Irfan Mohammad Irfan Muhammad Faizul Mamduh Muhammad Saifullah Mujiyono Abdillah Musahadi Musahadi Musahadi Musahadi, Musahadi Ningsih, Tri Widyastuti Nining Sulistyowati Noor Farieda Awwaliyah Nur Fatoni, Nur Nur Inayah Nur Inayah Pangayow, Bill J.C Pertiwi, Kiki Mei Pungky Lela Saputri Raden Arfan Rifqiawan, Raden Arfan Rahmiyanti, Firdha Ranaswijaya, Ranaswijaya Rizki, Mita Kurnia Rohibatunnisa Saadah, Naili Saifudin Zuhri Saifudin Zuhri Saputri, Pungky Lela Setiyawati, Azizah Siti Mujibatun Solikhatin, Firda Aprilia Umi Khabibah Uyun Sundari W Warno Warno Warno Warno Warno Warno, W Zakiy, Faris Shalahuddin