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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Ilmiah Akuntansi dan Humanika Resital: Jurnal Seni Pertunjukan (Journal of Performing Arts) Harmonia: Journal of Research and Education Rekayasa: Jurnal Penerapan Teknologi dan Pembelajaran Sainteknol : Jurnal Sains dan Teknologi INFERENSI At-Taradhi: Jurnal Studi Ekonomi I-Finance Journal I-ECONOMICS: A Research Journal on Islamic Economics AKSES: Jurnal Ekonomi dan Bisnis Jurnal Al-Ijtimaiyyah Jurnal Al-Qardh Jurnal Pendidikan dan Kajian Seni JURISDICTIE Jurnal Hukum dan Syariah Jurnal Ilmiah Ekonomi Islam Jurnal Akuntansi al-Uqud : Journal of Islamic Economics Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal ASET (Akuntansi Riset) EKONOMIS : Journal of Economics and Business Jurnal Ekonomi & Keuangan Islam Pendas : Jurnah Ilmiah Pendidikan Dasar J-MAS (Jurnal Manajemen dan Sains) Jurnal Sitakara JIKA: Jurnal Ilmu Keuangan dan Perbankan Iqtishoduna: Jurnal Ekonomi Islam JSM (Jurnal Seni Musik) JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Aplikasi Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Akurasi : Jurnal Studi Akuntansi dan Keuangan Ideas: Jurnal Pendidikan, Sosial dan Budaya Performance : Jurnal Bisnis dan Akuntansi Journal of Islamic Accounting and Finance Research Visual Heritage: Jurnal Kreasi Seni dan Budaya MALIA: Journal of Islamic Banking and Finance Teaching and Learning Journal of Mandalika (Teacher) Varia Humanika Bahtera Inovasi Jurnal Ekonomi dan Perbankan Syariah INVOICE : JURNAL ILMU AKUNTANSI Share: Jurnal Ekonomi dan Keuangan Islam Journal of Economic, Business and Engineering (JEBE) Az Zarqa': Jurnal Hukum Bisnis Islam el-Jizya: Jurnal Ekonomi Islam Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Prosiding Seminar Nasional Pascasarjana Proceeding of International Conference on Science, Education, and Technology Journal of Accounting Inquiry INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT REVIEW Equilibrium: Jurnal Ekonomi Syariah Riwayat: Educational Journal of History and Humanities IIJSE Jurnal Magister Ekonomi Syariah Sharef: Journal of Sharia Economics and Finance Journal of Finance and Islamic Banking Catharsis Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Ngudi Waluyo Empowerment : Jurnal Pengabdian Kepada Masyarakat Journal of Community Empowerment Journal of Islamic Economic Laws Varia Humanika ZISWAF: Jurnal Zakat dan Wakaf Musikolastika: Jurnal Pertunjukan dan Pendidikan Musik
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Pengaruh Islamicity Performance Index dan Debt Equity Ratio Terhadap Profitabilitas dengan Intellectual Capital sebagai Variabel Moderasi Periode 2016-2020 Afandi, Ahmad; Haryono, Slamet
MALIA: Journal of Islamic Banking and Finance Vol 6, No 1 (2022): Malia: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v6i1.12600

Abstract

The purpose of this study was to determine the effect of Islamicity Performance Index and Debt Equity Ratio on Profitability with Intellectual Capital as a moderating variable. This study uses firm size as a control variable. The type of research used is quantitative research using Moderate Regression Analysis (MRA) and using secondary data in the form of panel data at Islamic Commercial Banks (BUS) for the 2016-2020 period. Data processing uses the STATA application version 12. The population in this study is Islamic Commercial Banks in Indonesia for the 2016-2020 period. The sampling technique used purposive sampling, namely using certain criteria so as to produce 7 Islamic Commercial Banks as samples. The results showed that the Profit Sharing Ratio, Zakat Performance Ratio, Director-Employee Welfare Ratio, Islamic Income vs Non-Islamic Income had no effect on Profitability. While the Debt Equity Ratio has an effect on Profitability. In addition, Intellectual Capital is not able to moderate the Profit Sharing Ratio, Zakat Performing Ratio, Islamic Income vs Non Islamic Income Ratio to Profitability and is able to moderate the Director-Employee Welfare Ratio, Debt Equity Ratio. This research is expected to be useful for banks as a source of information and references that can be used as consideration in making decisions and increasing company profitability
The Impact of the Distribution of Zakat Funds on Poverty Alleviation in Indonesia Faizah, Nur; Haryono, Slamet
ZISWAF Vol 12, No 1 (2025): ZISWAF: Jurnal Zakat dan Wakaf
Publisher : UIN Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v12i1.27335

Abstract

Abstract: Poverty is still a major problem in Indonesia, therefore an effective and comprehensive strategy is needed. Zakat is considered to be able to overcome the problem of poverty because it directly involves the structure of the community. This study aims to empirically investigate the impact of zakat distribution on poverty alleviation both in quantity and quality by using the BAZNAS Welfare Index (IKB) of 8 provinces that have the highest percentage of poor people in Indonesia. This research uses panel data method with REM analysis. The result of this study is that the distribution of zakat funds has a significant effect on reducing the number of poor people (P0). A panel data approach with REM analysis is used in this study. This study's conclusion is that there are much fewer impoverished individuals (P0) as a result of the distribution of zakat payments. But, at the provincial level, zakat (IKB) has no discernible impact on the degree of poverty depth (P1) or poverty severity (P2).l.
The Evolution of Fraud Theory: Theoretical Frameworks and Technological Integration Fashimado, Zaki Sima; Haryono, Slamet; Komariyah, Erna Fitri
Jurnal ASET (Akuntansi Riset) Vol 18, No 1 (2026): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2026
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v18i1.95328

Abstract

This study explores the evolution of fraud theories by integrating classical principles with cutting-edge technological advancements. Through a comprehensive qualitative analysis of peer-reviewed literature in Scopus, informed by theoretical synthesis, the study examines predominant fraud models and the influence of modern tools such as artificial intelligence (AI) and data analytics. The findings reveal a significant shift from traditional, static models focused on individual misconduct to more dynamic, multi-level frameworks that incorporate factors like capability, collusion, and organizational integrity. Drawing from criminological and sociological perspectives, the research underscores that fraud is a systemic issue influenced by organizational culture and social structures. It highlights how AI enhances fraud detection capabilities and challenges existing theoretical assumptions by framing fraud as an adaptive, network-based phenomenon. The study underscores the importance of incorporating ethical and social dimensions into fraud models to improve their relevance and effectiveness. In practice, the research advocates for the development of more sophisticated and proactive fraud-prevention strategies that leverage technological advances. This study's originality lies in its innovative integration of classical fraud theories with modern technological practices, offering a holistic approach that bridges theoretical development and practical application through interdisciplinary insights, thereby providing a comprehensive framework for understanding and combating fraud in the digital age and contributing valuable perspectives to both academic and professional fields.
Actor and Power Dimensions in Collaboration Management of the "Tour of Lake Toba" Musical Performance Tri Danu Satria; Slamet Haryono; Udi Utomo
Catharsis Vol. 12 No. 2 (2023): September 2023
Publisher : Universitas Negeri Semarang

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Abstract

Tour of Lake Toba is a musical performance initiated by Rumah Karya Indonesia as the organizational institution responsible for this performance which is based on the idiom of traditional musical culture in the Lake Toba area. The Tour of Lake Toba musical performance has the theme Sira, which is an acronym for Sinergi Rasa. Sira in the lexicon of the North Sumatra Cultural region means salt brought by sira travelers or salt bearers from coastal areas to the highlands as an artifact of the exchange of objects and knowledge that occurred in the past. The aim of this research is to discuss the actor and power dimensions in the Tour of Lake Toba musical performance. The method used in this research is qualitative using a naturalistic approach. The research is discussed using Jo Hatch's rational organization theory approach. The research results show that the tour of Lake Toba musical performance involves various actors, both main actors and supporting actors. These actors create cooperation that produces a performance output that is bound by a cooperation agreement. From this agreement, a process emerged consisting of planning, organizing, mobilizing and supervising the musical performance tour of Lake Toba in the cities of Bandung, Jakarta, Yogyakarta and Solo. Rumah Karya Indonesia Institution builds a strong social network. These connections and relationships are used to obtain support, resources, and information. So this becomes a network that provides specific power in carrying out North Sumatran traditional performances on the island of Java.
Government Strategy in Establishing Gambang Semarang as the Artistic Identity of Semarang City Indrianna Dyah Pamarti Ningrum; Slamet Haryono; Syahrul Syah Sinaga
Catharsis Vol. 13 No. 1 (2024): June 2024
Publisher : Universitas Negeri Semarang

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Abstract

Law Number 5 of 2017 concerning Cultural Advancement is a reference for the Department of Culture and Tourism in forming Gambang Semarang as an art identity in the City of Semarang. Various efforts have been made by referring to the five strategies for advancing culture stated in the law, and 4 of the five strategies have started to run starting from efforts: 1) Preservation, 2) Development, 3) Utilization, and 4) Coaching. This study examines and describes the Semarang City government's strategy in implementing a cultural preservation strategy to preserve Gambang Semarang. This study uses a qualitative descriptive method. Data collection in this study was obtained through observation, interview, and documentation techniques. Data was analyzed using interactive analysis techniques. The validity of the data was tested using source triangulation techniques, technical triangulation, and time triangulation. The results of the study indicate that Gambang Semarang needs to be endeavored so that it can be preserved sustainably from various aspects until the identity of Semarang is formed from the art of Gambang Semarang itself.
Traces of Multicultural Education in the Mihrab Ornaments of the Great Mosque of Demak Achmad Zairin; Eko Sugiarto; Slamet Haryono; Widodo Widodo
Catharsis Vol. 14 No. 1 (2025): June 2025
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/catharsis.v14i1.21285

Abstract

Multiculturalism, as an essential issue for humanity, has been adopted in Java, Indonesia, through the legacy of the artifacts of the Great Mosque of Demak. This is also an important marker for the basis of local education strategies. This study examines the traces of multicultural education in the Mihrab ornament of the Great Mosque of Demak and its relevance in learning fine arts. The method used is a literature study with a qualitative approach, in which various academic sources, journals, and historical studies are analyzed to understand the symbolic meaning and educational potential of the ornament. The study results indicate that the Mihrab ornament of the Great Mosque of Demak has a philosophical value that can be used as a medium for learning multicultural-based fine arts. Education integration strategies can be carried out through visual media, contextual approaches, and creative projects. With this approach, fine arts education not only functions as a means of developing artistic skills but also as a medium for instilling the values ​​of tolerance, diversity, and cultural inclusiveness. This study contributes to developing a more contextual fine arts curriculum based on local cultural heritage.
Co-Authors Abdul Basit Abdul Rachman Achmad Jufri Achmad Zairin Addainuri, Muhammad Isbad Aditya Bagus Wicaksana Afrihana, Johan Rendra Ahmad Afandi Ahmad Saifudin Akasumbawa, Muhammad Dedat Dingkoroci Akmal Ihsan Al Farisi, Muhammad Salman Alhail, Hadi Ana Toni Roby Candra Yudha Andriani, Novia Annisa Annisa Ardi, Muh Zaitun Arohman, Arohman Aulia, Suci Syifa Ayu Niza Machfauszia Bagus Susetyo Balqis, Lale Alia Bambang Subali Belinda Dewi Regina Bima Pradipta, Nareswara Chairunnisa Dadang Dwi Septiyan Darsono, Teguh Davi, Izzuna Dingkorici Akasumbawa, Muhammad Dedat Dini Maulana Lestari Djulian Anggara Dzihny, Izzatu ego pasha, aprielle Eko Haryanto Eko Sugiarto Ellianawati, Ellianawati Elsya Wynsa Maharani Putri Erika Tri Yeni Erna Fitri Komariyah Fadhilah Hidayatullah Faisal Hidayat Faisal, Romi Fashimado, Zaki Sima Furwanti, Reni Gesang Surya Kusuma Gita Surya Shabrina Halim, Musa Abdul Hapsari, Maria Magdalena Cita Hassanee, Narong Haydnn Caesha Maulana Humanita, Salwa Nabella Aksi Indi Purnomo Indrawan Nur Cahyono Indrianna Dyah Pamarti Ningrum Iqbal Firmani Irfanda Rizki Harmono Sejati Irwan Susanto Jeny Deo Tamonob Joko Wiyoso Joko Wiyoso Junidi, Ahmad Khasanah, Siti Muskabikhul Khoiruddin, Akhmad Yusuf Kwidura, Nugroho Langlang Handayani Lestari, Dini Maulana Lingga Nusantara Putra M. Roif Muntaha Maksum, Maksum Malarsih Malarsih Maulana Abidin Maulana Resha Vivadi Maulana, Haydnn Caesha Mayogi Araffi Misnen Ardiansyah, Misnen Mohammad, fadhel Muh. Tahir Muhammad Ibnan Syarif Mushrifah, Mega Nafik Salafiyah Nasution, Qisti Marhamah Nila Saadati Nova Wahyuni Syafnur Novita Ayu Amalikhah Nur Arifah Nur Faizah Pangayow, Bill J.C Pangestu, Iklas Adi Permatalia, Riska Prakosa, Gilang Ryand Pratiwi Dwijananti Purnama, Lili Puspita Sari, Sarni Handayani Putri, Amila Zamzabila Putri, Fitri Anisa Nusa Putri, Nabila Rakha R Indriyanto R. Suhaimi R.*, Wardatul Wahidah Raharjo, Eko Raharjo raharjo, eko raharjo Rahmatullah Rahmatullah Rahoetomo, Rooskartiko Bagas Rejeki, Halim Tri Rinda Lorensa Kombong Rizqa, Agitsna Alya Sahora Dina Pangesty Salsabila, Hanifa Samawi, Mohammad Wirmon Samsiar Samsiar Saputra, Bagus Adhie Saputra, Viant Anggi Sembilan, Bunga Thuba Setyaningsih, Natalia Erna Siti Aesijah Siti Maisyarah Sakmah Suci Syifa Aulia Suhaimi, R. Suharto Sunarno Sunarno Sunarno Sunarto Sunarto Sunarto Sunarto Sururi Sururi, Sururi Syaefullah, Syaefullah Syafi'i, Imam Syahrul Suah Sinaga Syahrul Syah Sinaga Syamsul Anwar, Syamsul Teguh Darsono Tjetjep Rohendi Rohidi, Tjetjep Rohendi Totok Sumaryanto, Totok Tri Danu Satria Udi Utomo Udi Utomo Udi Utomo Usrek Tani Utina Victorius Ganap Wadiyo Wadiyo Wadiyo Wahid, Hariyaty Ab Wahyu Lestari Wairooy, Fatimah Az-zahra Wairooy, Fatimah Azzahra Widodo Widodo Widodo Widodo Widodo Wiharja, Muh. Kurniawan Adikusuma Wijayanti, Dwi Marlina Yahya, Fazri Ivan Yanuarsa, Muhammad Yudi Sukmayadi Zuhriyanto, Zuhriyanto