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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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Do organizational characteristics and audit opinion affect zakat performance? Zakiy, Faris Shalahuddin; Agriyanto, Ratno; Farida, Dessy Noor; Rahmiyanti, Firdha; Fauziah, Najim Nur; Fuadi, Nasrul Fahmi Zaki
al-Uqud : Journal of Islamic Economics Vol. 8 No. 2 (2024): July
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/al-uqud.v8n2.p211-226

Abstract

This research aims to examine the influence of organizational characteristics and audit opinion on zakat performance in Indonesia. The study examines 33 zakat institutions in Indonesia from 2017 to 2021, with 151 observations. Zakat performance in this study is measured using activity ratios, growth ratios, and excess zakat scores. The independent variables in this study are organizational characteristics (i.e. organizational age and organizational size) and audit opinion. The data is analyzed using data panel regression. The research findings indicate that audit opinion positively and significantly impacts zakat performance. Organizational size has a positive and significant impact on zakat performance in model 1, while it does not impact other models. Organizational age does not have an impact on zakat performance. This study highlights the importance of effective and efficient zakat management. Additionally, accountability and transparency reflected through audit opinions can minimize the potential for information asymmetry and conflicts of interest between agents and principals. Therefore, the organization's operational experience, asset growth, and audit opinion can enhance zakat performance in terms of the growth of fund collection and the practical and innovative distribution of zakat, infaq, and shadaqa funds.
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.
Islamic economic principles and the adoption of accounting information systems: perceptions of ease of use and usefulness in Indonesian MSMEs Solikhatin, Firda Aprilia; Saadah, Naili; Agriyanto, Ratno
Journal of Islamic Economics Management and Business (JIEMB) Vol. 6 No. 1 (2024)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2024.6.1.23496

Abstract

The Accounting Information System (SIA) is an important component in supporting the running of a business, especially in simplifying the financial recording process. The use of SIA can provide various benefits and convenience for its users. However, among Micro, Small, and Medium Enterprises (MSMEs), the use of SIA is still relatively low, due to various factors. This study aims to test and analyze the influence of perceived ease of use and perceived usefulness on the use of SIA in MSMEs, by integrating Islamic economic values such as fairness, efficiency, and transparency in financial management. These values play an important role in encouraging users to choose a system that not only facilitates the work process, but is also in line with sharia principles. This study uses primary data obtained through surveys, as well as secondary data from the Tegal Regency Cooperatives, SMEs, and Trade Office. The research sample consisted of 100 respondents who were MSME actors in Tegal Regency, with a sampling technique using the purposive sampling method. The independent variables in this study were perceived ease of use and perceived usefulness, and data analysis was carried out using multiple linear regression tests. The results showed that perceived ease of use and perceived usefulness partially had a positive and significant effect on the use of SIA. Simultaneously, these two variables also affect the use of SIA. The integration of Islamic economic values in the use of SIA has the potential to increase the awareness and commitment of MSME actors to a more efficient and transparent system, in accordance with Islamic principles
The Embodiment of Corporate Social Responsibility in Sharia Enterprise Theory Saadah, Naili; Zakiy, Faris Shalahuddin; Agriyanto, Ratno
Journal of Islamic Economic Laws Vol 6, No 1: January 2023
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v6i1.21134

Abstract

The issue of disclosure of social responsibility by entities is a theme that has always been debated. This is none other than because the implementation of social responsibility disclosures carried out by companies to date still shows a real impact. It is only natural that stakeholders still question its reality. Answering the doubts of these stakeholders, the company's social responsibility began to become a concern. As proof of the accountability activities that have been carried out, this research is here to explore corporate social responsibility accountability based on the Shariah Enterprise Theory (SET) index. Using the research objects of in Indonesia, this research examines the annual reports published by 8 Sharia commercial banks in Indonesia as a source of data. With descriptive qualitative methods through conten analysis as an analysis knife to answer the formulation of the problem, namely how the level of disclosure of social responsibility that has been carried out using the Shariah Enterprise Theory (SET) index. The results of the study proved that 8 in vertical accountability to Allah showed that it was in accordance with the components and criteria that had been set in the Shariah Enterprise Theory (SET) index, while accountability to customers, accountability to employees and accountability to nature as a whole in reporting did not fully meet the components Shariah Enterprise Theory (SET) index. Especially in accountability to nature, it is still far from the component of Shariah Enterprise Theory (SET) index.
Comparative analysis of company's financial performance before and after tax amnesty; evidence from Indonesia Agriyanto, Ratno; Aprilia, Della
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.
Deconstruction of basic accounting principles through the values of sufism in the Syarah Ḥikam by Sheikh Aḥmad Zarrūq Rifqiawan, Raden Arfan; Ghofur, Abdul; Murtadho, Ali; Agriyanto, Ratno; Warno, Warno
Journal of Islamic Accounting and Finance Research Vol. 6 No. 2 (2024)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.2.22984

Abstract

Purpose - The purpose of this study is to deconstruct the basic principles of accounting, which are often viewed as overly materialistic, by integrating seven Sufi values from the Syarah Ḥikam by Sheikh Aḥmad Zarrūq. This research seeks to create a more balanced accounting paradigm integrating financial gains with moral, social, and spiritual responsibilities.Method - This research utilizes a literature review method with a Derridean deconstruction approach, combining the text of Syarah Ḥikam with accounting literature. The deconstruction process involves identifying the material-spiritual binary to explore the integration of Sufi values into accounting principles.Result - The study's results show that integrating Sufi values strengthens the moral and justice aspects of accounting. This creates a more holistic approach that balances financial profit with spiritual and social responsibilities.Implication - This research has implications for the development of a more ethical and sustainable accounting system that balances material gain with moral and spiritual responsibilities relevant to both business and social practices.Originality - This study is unique in its use of classical Sufi texts to deconstruct the basic accounting principles. This novel approach in modern accounting studies has yet to be widely explored. By integrating spiritual values into accounting, this approach is expected to complement and enrich the current accounting perspectives, aiming not merely for fairness but for truth, fostering a better balance between material aspects and moral, social, and spiritual responsibilities.
Time Budget Pressure Sebagai Pemoderasi Antara Kompetensi Moral (Akhlaq Al Karimah) Dan Kecerdasan Spiritual Terhadap Disfungsional Kode Etik Auditor (Studi Empiris Pada Kantor Akuntan Publik Se Kota Semarang) Pertiwi, Kiki Mei; Agriyanto, Ratno
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 1 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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

Abstract

Penelitian ini bertujuan untuk mendeskripsikan para auditor yang bekerja pada kantor akuntan publik di Kota Semarang apakah telah menerapkan kode etik auditor dalam menjalankan tugasnya. Penelitian ini diadakan dikarenakan adanya kasus-kasus yang menyebabkan auditor ataupun kantor auditor mendapat sanksi dari kementerian keuangan. Penelitian ini dilakukan di Kota Semarang dikarenakan Kota Semarang merupakan kota pusat perekonomian di Jawa Tengah yang rentan terjadinya tindak disfungsional kode etik auditor. Metode penelitian yang digunakan yaitu metode kuantitatif dengan cara memberikan kuesioner kepada kantor akuntan publik di Kota Semarang dengan pernyataan yang sesaui dengan yang akan diuraikan oleh penulis. Berdasarkan jawaban kuesioner yang didapat dari variabel yang ditentukan penulis dapat menyimpulkan bahwa kompetensi moral dan kecerdasan spiritual yang dimiliki auditor di Kota Semarang tinggi dan tindakan disfungsional yang diukur dari kode etik auditor menunjukkan persentase yang tinggi. Sehingga dapat simpulkan bahwa kompetensi moral dan kecerdasan yang tingi tidak menghalangi auditor untuk melakukan disfungsional audiitor. This study aims to describe the auditors who work in public accounting firms in the city of Semarang, whether they have implemented the auditor's code of ethics in carrying out their duties. This research was conducted due to cases that caused the auditor or the auditor's office to be sanctioned by the ministry of finance. This research was conducted in the city of Semarang because the city of Semarang is the center of the economy in Central Java which is prone to dysfunctional acts of auditor ethics. The research method used is the quantitative method by giving a questionnaire to the public accounting firm in the city of Semarang with a statement that is in accordance with what will be described by the author. Based on the answers to the questionnaire obtained from the variables determined, the writer can conclude that the moral competence and spiritual intelligence of the auditors in Semarang City is high and dysfunctional actions measured by the auditor's code of ethics show a high percentage. So it can be concluded that high moral competence and intelligence do not prevent auditors from doing dysfunctional auditors
ANALISIS PERATAAN LABA DAN PENGARUHNYA TERHADAP REAKSI PASAR DAN RISIKO INVESTASIPADA PERUSAHAAN PUBLIK DI INDONESIA Agriyanto, Ratno
Jurnal Ilmiah Infokam Vol 2, No 1 (2006): INFOKAM Edisi 1 Tahun 2 2006 (Maret)
Publisher : AMIK Jakarta Teknologi Cipta Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7.732 KB) | DOI: 10.53845/infokam.v2i1.9

Abstract

Profit is an important factor to estimate the performance of the company as one of the basis for the investor to estimate the future profit. This matter has made the investor  pay much attention to the profit of a company without noticing the proccess of the forming of profit information. This condition support the manager to do “profit management”. One of “ profit management” measurement is doing a income smoothing. The aims of the research are: 1) To analyze the market reaction between profit smoother company and non profit smoother company. 2) To analyze the difference of invesment risk between profit share company and non  profit share company. This research was conducted in Jakarta Stock Exchange (JSX) and involving 333 companies which were signed up in Jakarta stock Exchange (JSX). Through purposive  sampling method, 62 companies were taken  as samples. According to index exckel measurement, the samples are divided into 48 companies as the profit smoother and 14 companies as the non profit smoother. The data of the research is submitted by documentation. The data is analyzed by multiple regression analysis and independent t- sample test, after fulfilling  several test requirements and classic assumption. The result of the study shows that, market reaction that is observed for 3 days after the profit announcement did not show the difference of market reaction and investment risk between profit smoother company and non profit smoother company  with 5%  of the significant rate. The result of the research give implication to the future research to analyze the same topic by including other variables which give significant influence to market reaction and invesment risk, either quantitative data or qualitative data. Also to examine the causes of the appearance of the some hypotesis research  which is either significant or unsignificant.   Keyword :Imcome Smoothing, Market Reaction, Invesment Risk
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