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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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Comparative analysis of company's financial performance before and after tax amnesty; evidence from Indonesia Ratno Agriyanto; Della Aprilia
Journal of Islamic Economics, Management, and Business (JIEMB) Vol 2, No 1 (2020)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2020.2.1.7021

Abstract

Purpose – The purpose of this study is to analyze differences in financial performance before and after the tax amnesty was applied until the third period.Method – This research uses a comparative method with a quantitative approach. The data collection technique used the documentation method. The research data were in the form of annual reports and financial reports of issuers of the Indonesia Stock Exchange. The results showed the financial performance before and after the tax amnesty up to the third period in the property and real estate sub-sector companies.Result – The result shows a significant difference between before and after the tax amnesty until the third period. However, there is no significant difference between Debt to Equity Ratio and Return on Equity before and after the tax amnesty until the third period. The analysis results up to the third period regarding company value shows that there are differences in company value before and after the tax amnesty up to the third period.Implication – The study offers alternative perspective about tax amnesty. Most of the time companies are reluctant to engage with tax payment.By applying tax amnesty, both ruling government and companies are both be benefited. Originality – This study is among few studies about the impact of tax amnesty on financial performance in Indonesia.
Influence of Disclosure Corporate Social Responsibility Toward Sustainable Economic Development With Financial Performance as An Intervening Variable Muhammad Faizul Mamduh; Ratno Agriyanto; dessy noor farida
AFEBI Islamic Finance and Economic Review Vol 3, No 02 (2018)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v3i2.298

Abstract

 Companies in carrying out their business have obligations to stakeholders in any form. CSR is one of the company's responsibilities for the activities carried out so far to the surrounding environment. In reality the CSR program has not been able to speak much in helping to improve the welfare of the community through sustainable development. This can be seen from the percentage of poverty in Indonesia that is still quite high. BPS noted that the highest poverty rate was in eastern Indonesia, namely the islands of Maluku and Papua with a percentage of 21.45%. This study aims to determine the effect of corporate social responsibility disclosure on sustainable economic development with financial performance as an intervening variable (an empirical study of mining companies listed on the 2016-2018 Syariah Securities List). The method used in this study is a quantitative method using the Warp PLS 4.0 application. The results of this study state that there is a significant influence and positive relationship between corporate social responsibility and sustainable economic development. There is a significant influence and positive relationship between corporate social responsibility and financial performance. And financial performance as an intervening variable significantly and positively influences between corporate social responsibility and sustainable economic development.
Responsiveness of Volatility Analysis of the Jakarta Islamic Index on Macroeconomic Variables Eni Susanti; Ratno Agriyanto; Musahadi Musahadi; Saifudin Zuhri
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 1 (2021): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v12i1.32-48

Abstract

This study aims to analyze the influence and response of the Jakarta Islamic Index (JII) volatility to changes in macroeconomic variables. VECM was used to examine the long-and short-term effects, while IRF was used to analyze the JII response. Data were obtained from BPS, BI, and Yahoo Finance monthly from 2015-2020 using global macroeconomic fiscal variables, including inflation, BI and Exchange Rates, Industrial Production Index, World Oil Price, Malaysia Hijrah Shariah Index, and DJIM Malaysia Titan 25 Index. The results show that JII is influenced by inflation variables, BI rate, IPI, OP, MHS, and DJIM in the long term but not the exchange rate. Furthermore, it is influenced by BI rate, IPI, OP, MHS, and DJIM in the short term, while the exchange rate and inflation have no significant effect. Macroeconomic variable shock influence JII by 52,27% while the rest is influenced by other variables outside the model. This research implies that the JII index is very sensit ive to economic changes.
MODEL REKAYASA PERILAKU MENGGUNAKAN INFORMASI AKUNTANSI BERBASIS AKRUAL PADA ORGANISASI PEMERINTAH Agriyanto, Ratno
Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study uses the theory of planned behavior, cognitive theory and theory of expectation to test the determinants of behavior using accrual basis accounting information. This study uses 147 respondents of local government financial managers in Semarang City and Banyumas Regency. The result of this research shows that trust has positive effect on attitude. Behavior, subjective norms and perceived control behaviors also positively influence the intention in using accrual basis accounting information. Intention and perceived behavior controls positively affect the behavior of using accrual basis accounting information. The results also show that Intolerance of Ambiguity weakens the influence of intention on behavior, while accounting performance based reward strengthens the influence of intention on behavior. The practical implications of the research can be used by governments as behavioral engineering strategies using accrual basis accounting information. The practical implications of the research can be as behavioral engineering strategies using accrual basis accounting information on government organizations.
THE BEHAVIOR OF BANKERS TOWARDS PROFIT AND LOSS SHARING CONTRACTS: A Modified Theory of Planned Behavior Approach Ratno Agriyanto; Nur Fatoni; Nasrul Fahmi Zaki Fuadi; Mohammad Irfan; Husnurrosyidah Husnurrosyidah
ULUL ALBAB Jurnal Studi Islam Vol 23, No 2 (2022): Islamic Law and Economic
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ua.v23i2.17038

Abstract

This paper aims at determining the psychological factors of bankers in implementing Profit and Loss Sharing (PLS) financing contracts in Islamic banks. The phenomenon of low occurrence of PLS financing motivated the researcher to write this paper. The theory of modified planned behavior is used to explain the research problem. The research data were obtained from 139 employees of Islamic banks in Indonesia and processed using SEM-PLS. The results show that trust has an effect on attitudes; subjective attitudes and norms affect intentions; perceived behavioral control has no effect on intention and behavior; intention influences behavior; and the perception of inefficiency has a negative effect on the relationship between intention and behavior. This paper contributes to the elaboration of the psychological factors affecting the behavior of bankers in implementing PLS. The implications of this paper for designing the strategies to improve the bankers' behavior in PLS financing are: the management must boost the bankers' confidence for the PLS financing benefits; the stakeholder’s social pressure is needed; the authority of bankers in implementing PLS financing needs to be increased; the bankers' access to the partner’s financial reports needs to be expanded; and the regulators need to give appreciation to Islamic banks that have a larger PLS portfolio.
The Effect of Human Resources Capabilities, Application of Systems of Internal Control, and The Use of Information Technology on The Quality of Local Government Accountability Report Firda Idzdiana; Ratno Agriyanto; Firdha Rahmiyanti
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.6785

Abstract

Purpose - The purpose of this study is to investigate the impact of human resources, national internal control systems, and information technology on local government accountability reports. Subsequently, to demonstrate this explanation, the analyst extraordinary inquired about the quality of Neighbourhood Government Consumption Responsibility Reports (Case Consider on UPPDs all through Central Java). Research Method - This survey used primary data collected from 37 respondents. Data were collected using questionnaires that were sent personally to the Head of the Sub-Division of Administration, Administrative Staff, and the Expenditure Treasurer. An analysis of multiple linear regressions was performed using a quantitative approach. Findings - The study shows that local government accounting quality is positively impacted by human resources, internal control systems, and information technology. As this study focuses only on human resources, internal control systems, and information technology. It is suggested that future studies use more or different contextual variables and different measurement instruments. Implication - This study recommends local government to increase the quality accountability report. Human resources capabilities, the application of internal control systems, and the use of information technology units cannot be separated from the quality of the financial management area. This is because the local government is accountable to the central government, DPRD, and the community. Increasing the quality of financial reports will improve public trust in local government.
Developing Performance Measurement Model of Mosques Umi Khabibah; Ratno Agriyanto; Dessy Noor Farida
Jurnal Akuntansi dan Keuangan Islam Vol 9, No 1, April (2021)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v9i1.218

Abstract

The main objective of this research is to find the performance measurement model of mosques in Ngaliyan District. The performance measurement model is adopted from the performance measurement model for organizations profit. This study uses mosque resources, management processes, and mosque performance as research variables. Mosque resources are grouped into mosque management resources (ta'mir), financial resources, and mosque facilities. Process management consists of stewardship management, financial management, and planning management. while the mosque's performance is shown through the implementation of religious activities and religious social services. The survey is limited to jami’ mosques in Ngaliyan District which are listed in SIMAS-Kemenag RI (Mosque Information System of Ministry of Religious Affairs of Republic of Indonesia) 2019. By purposive sampling, there are 36 valid samples for the analysis. Path analysis was applied to analyse the data. The results of this research using quantitative method showed that were significant influences between resource and mosque performance with management processes as the mediating variables. The findings from this study will be useful for mosque stakeholders such as mosque administrators, donors, congregations, and religious authorities who are directly affected by mosque performance.Tujuan utama dari penelitian ini adalah untuk mengetahui model pengukuran kinerja masjid di Kecamatan Ngaliyan. Model pengukuran kinerja diadopsi dari model pengukuran kinerja untuk laba organisasi. Penelitian ini menggunakan sumber daya masjid, proses manajemen, dan kinerja masjid sebagai variabel penelitian. Sumber daya masjid dikelompokkan menjadi sumber daya pengelolaan masjid (ta'mir), sumber keuangan, dan fasilitas masjid. Manajemen proses terdiri dari manajemen kepengurusan, manajemen keuangan, dan manajemen perencanaan. Sedangkan kinerja masjid ditunjukkan melalui penyelenggaraan kegiatan keagamaan dan bakti sosial keagamaan. Survei dibatasi pada masjid jami di Kecamatan Ngaliyan yang terdaftar dalam SIMAS-Kemenag RI (Sistem Informasi Masjid Kementerian Agama Republik Indonesia) 2019. Secara purposive sampling terdapat 36 sampel yang valid untuk dianalisis. Analisis jalur diterapkan untuk menganalisis data. Hasil penelitian dengan menggunakan metode kuantitatif menunjukkan bahwa terdapat pengaruh yang signifikan antara sumber daya dan kinerja masjid dengan proses manajemen sebagai variabel mediasi. Temuan dari studi ini akan bermanfaat bagi pemangku kepentingan masjid seperti pengurus masjid, donatur, jemaah, dan otoritas keagamaan yang secara langsung terpengaruh oleh kinerja masjid.
Implementation of Green Banking Policy at Indonesian Islamic Banks Arsy, Rastiana Alfaaghiyatul; Agriyanto, Ratno; Fuadi, Nasrul Fahmi Zaki
Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 2 (2023): Journal of Islamic Economics and Banking
Publisher : Institut Agama Islam (IAI) SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46899/jeps.v11i2.445

Abstract

Therefore, this study aims to determine the effect of knowledge and policies on the implementation of green banking at Bank Syariah Indonesia (BSI) Branch Offices (KC)  Semarang. This research uses a quantitative research type with purposive sampling using a census technique. Researchers distributed a questionnaire (questionnaire) to collect data. This research method is a quantitative method. This research utilizes quantitative methods as a method for analyzing research questions. This study obtains primary data by interacting directly in the field and the results of distributing questionnaires to samples that will be distributed to respondents from Bank BSI employees. This questionnaire tool can be estimated using a Likert scale. Regression analysis method is a method of statistical science that shows the relationship or causal relationship between two or more variables. To prove the hypothesis in this study, researchers used statistical tests supported by econometric tests using the Simultaneous Test (F Test), Partial Test (T Test), and Coefficient of Determination Test (R²). The results showed that knowledge have no significant effect on the application of green banking. This is indicated by the t value of 0.973 with a significance value of 0.334. Meanwhile, the policy has a positive and significant effect on the implementation of green banking.
THE BEHAVIOR OF BANKERS TOWARDS PROFIT AND LOSS SHARING CONTRACTS: A Modified Theory of Planned Behavior Approach Agriyanto, Ratno; Fatoni, Nur; Fuadi, Nasrul Fahmi Zaki; Irfan, Mohammad; Husnurrosyidah, Husnurrosyidah
Ulul Albab: Jurnal Studi Islam Vol 23, No 2 (2022): Islamic Law and Economic
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ua.v23i2.17038

Abstract

This paper aims at determining the psychological factors of bankers in implementing Profit and Loss Sharing (PLS) financing contracts in Islamic banks. The phenomenon of low occurrence of PLS financing motivated the researcher to write this paper. The theory of modified planned behavior is used to explain the research problem. The research data were obtained from 139 employees of Islamic banks in Indonesia and processed using SEM-PLS. The results show that trust has an effect on attitudes; subjective attitudes and norms affect intentions; perceived behavioral control has no effect on intention and behavior; intention influences behavior; and the perception of inefficiency has a negative effect on the relationship between intention and behavior. This paper contributes to the elaboration of the psychological factors affecting the behavior of bankers in implementing PLS. The implications of this paper for designing the strategies to improve the bankers' behavior in PLS financing are: the management must boost the bankers' confidence for the PLS financing benefits; the stakeholder’s social pressure is needed; the authority of bankers in implementing PLS financing needs to be increased; the bankers' access to the partner’s financial reports needs to be expanded; and the regulators need to give appreciation to Islamic banks that have a larger PLS portfolio.
Pendampingan Pengujian Audit untuk Penyajian Laporan Keuangan yang Berkualitas Pada BLUD Kesehatan Ratno Agriyanto; Mochamad saik; Abdullah Rifqi H; M. Faris Ikrom; Jiehan Azaieya; Rohibatunnisa; Afrizal Wahyu R
Sriwijaya Accounting Community Services Vol. 2 No. 1 (2023): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v2i1.17

Abstract

BLUD Kesehatan merupakan salah satu bentuk produk jasa layanan publik yang bersumber dari pemerintah daerah untuk kepentingan kesejahteraan kesehatan masyarakat. Adanya pembaharuan peraturan menteri tentang pencatatan akuntansi berbasis akrual membuat sumber daya manusia BLUD Kesehatan mengalami kesulitan yang mempengaruhi pengujian audit independen pada BLUD Kesehatan di wilayah Jawa Tengah. Tujuan dilakukan penelitian adalah untuk mengidentifikasi kendala dan mencari solusi atas kendala yang dihadapi dalam melakukan pengujian audit independen pada BLUD Kesehatan di wilayah Jawa Tengah. Objek pada penelitian ini adalah instansi BLUD Kesehatan di beberapa daerah di Jawa Tengah. Penelitian ini merupakan penelitian kualitatif deskriptif dengan teknik pengumpulan data secara primer dari aktivitas observasi secara langsung dan wawancara. Hasil penelitian menunjukan bahwa BLUD kekurangan sumber daya manusia dalam bidang akuntansi. Saran penelitian perlu ada pelatihan tentang akuntansi pada BLUD
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