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All Journal JURNAL SAINS PEMASARAN INDONESIA Ulul Albab: Jurnal Studi Islam MUQTASID Al-Tahrir: Jurnal Pemikiran Islam INFOKAM EQUILIBRIUM 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 SYIRKAH 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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Financial distress as a moderating variable of the influence of audit opinion and public accounting firm size on voluntary auditor switching Choirul Huda; Ratno Agriyanto; Herwening Sindu Lestari; Bill Pangayow
Journal of Islamic Accounting and Finance Research Vol 3, No 2 (2021)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2021.3.2.8609

Abstract

Purpose - This study aims to examine the effect of financial distress as a moderator of the effect of audit opinion and public accounting firm (KAP) size on auditor switching in companies listed on the Jakarta Islamic Index (JII) for the 2014-2019 period.Method - This study uses a sample of companies listed on the Jakarta Islamic Index (JII) for the 2014-2019 period. The number of companies sampled in this study were 12 companies. In this study, the researchers used a quantitative type of model and used the Statistical Package for Social Science (SPSS) version 16 for analyzing the data.Result - The results show that audit opinion and public accounting firm size have no effect on auditor switching, financial distress is not able to moderate the effect of audit opinion with auditor switching, and financial distress is not able to moderate the relationship between public accounting firm size and auditor switching.Implication - For stakeholders in motivating management to retain or replace auditors from various factors that are considered including audit opinion, public accounting firm size and financial distress.Originality - The object used in this study is a list of companies registered on JII. There is a 2-year additional period from the previous study, which was 4 years to 6 years. The measuring instrument for the financial distress variable used in this study is the Altman Z-score. 
Strategi Pemberdayaan Lembaga Perekonomian Umat Ratno Agriyanto
AL-TAHRIR Vol 12, No 1 (2012): Ekonomi Syariah
Publisher : IAIN Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/al-tahrir.v12i1.50

Abstract

Cooperative boarding school in Semarang as a local institution and the people show less than optimal performance when compared with other conventional cooperatives. Therefore, the researchers offer a model of cooperative empowerment boarding school with a balanced scorecard approach has been adapted to the characteristics of cooperative boarding school, in order to improve performance. The study was conducted on 11 cooperative boarding an active status, the unit being analyzed is the manager, and board members. Using descriptive analysis techniques with a qualitative approach. The research, among others, found to modify the scorecard on each perspective according to the characteristics inherent in the cooperative boarding school. The results of the cooperative implementation of balanced scorecard on the boarding school showed quite good performance in this category. Cooperative strategy of empowering Islamic boarding schools can not be compared among cooperative boarding school but must be done by increasing the scorecard perspectives that have poor performance.
STUDI TENTANG SIKAP BANKIR DAN PENGUSAHA TERHADAP POLA PEMBIAYAAN BAGI-HASIL PADA BANK SYARIAH Ratno Agriyanto; Abdul Rohman
MIQOT: Jurnal Ilmu-ilmu Keislaman Vol 38, No 1 (2014)
Publisher : State Islamic University North Sumatra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30821/miqot.v38i1.96

Abstract

Abstrak: Sudah menjadi persepsi umum di masyarakat bahwa pada tataran operasional bank syariah menggunakan sistem bagi hasil. Namun demikian data menunjukan bahwa realisasi pembiayaan bagi hasil hanya berkisar 27% dari total portopolio pembiayaan bank syariah. Tulisan ini bertujuan untuk melakukan studi tentang bagaimana sikap para pihak dalam memandang pembiayaan bagi hasil yang meliputi bankir dan pengusaha. Populasi dalam studi ini adalah seluruh bankir dan pengusaha. Sampel ditetapkan masing-masih sebanyak 30 bankir dan 30 pengusaha. Data dikumpulkan menggunakan kuesioner dan wawancara. Analisis data menggunakan pendekatan kualitatif deskriptif dan uji beda. Dalam studi ini penulis menemukan bahwa pada tataran kognitif dan afektif terdapat kesamaan persepsi antara bankir dan pengusaha namun demikian dalam tataran tindakan masih terjadi perbedaan sikap dalam semua unsur implementasi bagi hasil yaitu karakter (kejujuran), kapasitas, modal, agunan, kondisi ekonomi dan efisiensi.Abstract: A Study of Banker’s and Enterprenour’s Attitude towards Profit and Loss Sharing Scheem in Syariah Banks. It has been widelyaccepted within the society that at the practical level, Islamic banks use profit and lostsharing system. However, the current data indicates that the realization of financing that utilized such system reached only around 27% of the total financing portfolio of Islamic banks. This study aims to determine how the attitude of the parties in regard to the results of financing that includes bankers and enterpreurs that represent the population of this study. Each sample is confined to 30 bankers and 30 businessmen. The information was collected using questionnaires and interviews. In this study, the writers found that atthe cognitive and affective levelsthere was resemblance of perception between the bankers and businessmen. At the practical level, however, they differred concerning all elements for the implementation of the profit and loss sharing which consisted of character (honesty), capacity, capital, collateral, economic conditions and efficiency.Kata Kunci: Sikap, Bankir,Pengusaha, Pola Pembiayaan Bagi Hasil
The Role of Spirituality in the Behavior of Sharia Bank Mobile Banking: Evidence from Indonesia Nur Inayah; Ratno Agriyanto; W Warno
Walisongo: Jurnal Penelitian Sosial Keagamaan Vol 26, No 1 (2018)
Publisher : LP2M - Universitas Islam Negeri (UIN) Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/ws.26.1.2611

Abstract

The purpose of this research is to examine the behavior of sharia bank customers in using mobile banking (using a modified Technology Acceptance Model) with additional spiritual variables. The research population is about one hundred customers of sharia bank in Indonesia. The results of this study indicate that: (1) perceived ease has a positive effect on the attitude of using mobile banking through the use of perceptions, (2) the perception of benefits has a positive effect on the attitude of using mobile banking, (3) expediency has a positive effect on the behavioral interest in using mobile banking, (4) behavioral interest has a positive effect on mobile banking use, and (5) spiritual motivation has a positive effect on mobile banking use.
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.
PERAN RELAWAN PAJAK DALAM UPAYA PENDAMPINGAN PELAPORAN PAJAK DI KPP PRATAMA KUDUS Ratno Agriyanto; Irma Istiariani; Tri Widyastuti Ningsih; Nining Sulistyowati
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 6 No. 2 (2022): Jurnal Panrita Abdi - April 2022
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/pa.v6i2.12686

Abstract

The tax reporting assistance carried out by students majoring in Sharia Accounting, UIN Walisongo in Kudus Regency aims to educate the public on the crucial role of taxes for state revenue but also aims to assist tax reporting, especially for individual taxpayers who will report their annual tax return through the e-filing application. At UIN Walisongo, tax volunteering is an activity carried out by students to gain experience from agencies or institutions related to scientific disciplines and competencies that the study program wants to develop. This is intended so that students have competence in the field of theoretical science and have the skills to complete a job well. This service method was carried out at KPP Pratama Kudus for approximately one month through four stages, including training, direction, implementation of mentoring and evaluation programs. Students who act as tax volunteers are placed in the Service Section. The task carried out is to assist in reporting the annual tax return for individual taxpayers. The result of this activity is 1784 yearly tax returns for individual taxpayers that the tax volunteer team has successfully reported through the e-filing application. ... Pendampingan pelaporan pajak yang dilaksanakan oleh mahasiswa jurusan Akuntansi Syariah, UIN Walisongo di Kabupaten Kudus ini selain bertujuan untuk memberikan edukasi kepada masyarakat akan pentingnya peran pajak bagi penerimaan negara, tetapi juga bertujuan membantu pelaporan pajak, khususnya bagi wajib pajak orang pribadi yang akan melaporkan SPT Pajak tahunannya melalui aplikasi e-filing. Di UIN Walisongo, relawan pajak merupakan kegiatan yang dilakukan oleh mahasiswa sebagai sarana untuk mendapat pengalaman dari instansi, atau lembaga yang berkaitan dengan disiplin keilmuan dan kompetensi yang ingin dikembangkan oleh program studi. Hal ini ditujukan agar mahasiswa tidak hanya memiliki kompetensi di bidang ilmu teoretis saja, tetapi juga memiliki kemahiran untuk menyelesaikan pekerjaan dengan baik. Metode pengabdian ini dilakukan di KPP Pratama Kudus, selama kurang lebih satu bulan melalui empat tahap diantaranya: pelatihan, arahan, pelaksanaan program pendampingan dan evaluasi. Mahasiswa yang berperan sebagai relawan pajak ditempatkan di Seksi Pelayanan. Tugas yang dikerjakan adalah membantu tata cara pelaporan SPT Pajak tahunan untuk WP orang pribadi. Hasil dari kegiatan ini adalah terdapat 1784 SPT tahunan wajib pajak orang pribadi yang berhasil dilaporkan oleh tim relawan pajak melalui aplikasi e-filing.
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 Ali Murtadho Aprilia, Della Arribaat, Salma Khoirunnisaa Arsy, Rastiana Alfaaghiyatul Awwaliyah, Noor Farieda Azizah Setiyawati Choirul Huda Della Aprilia Dessy Noor Farida Dessy Noor Farida Dessy Noor Farida Eni Susanti Eni Susanti Faris Shalahuddin Zakiy, Faris Shalahuddin Fauziah, Najim Nur Firda Idzdiana Firdha Rahmiyanti 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