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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Rekayasa dan Manajemen Sistem Industri BISNIS: Jurnal Bisnis dan Manajemen Islam Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Economica: Jurnal Ekonomi Islam International Journal of Islamic Business and Economics (IJIBEC) Moderat Siyasatuna Jurnal Ilmiyah Mahasiswa Siyasah Syariyyah Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Diponegoro Journal of Islamic Economics and Business

Adityawarman Adityawarman

Departemen Akuntansi, Fakultas Ekonomika Dan Bisnis Universitas Diponegoro

Author-ID : 3136830

Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP ISLAMIC SOCIAL REPORTING PADA PERUSAHAAN CONSUMER NON-CYCLICALS YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA TAHUN 2019-2021 Asfa Haimana Faisyar; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This study aims to examine various factor that may affect Islamic Social Reporting (ISR). Specifically, four factors are chosen as the independent variables, namely firm size, profitability, firm age, and independent commissioner. ISR as the dependent variable of this study is measured by ISR Index using content analysis method. The population of this study are consumer non-cyclical companies registered at Indeks Saham Syariah Indonesia (ISSI) from 2019 to 2021. The total sample obtained is 26 companies that is determined using purposive sampling method with numerous criteria. The analytical method used for this study is multiple linear regression.The result of this study indicates that firm size, profitability, and firm age have a significant positive influence on ISR. Meanwhile, independent commissioner has no significant effect on ISR.

PENGARUH RELGIUSITAS, TEKANAN, KESEMPATAN DAN RASIONALISASI TERHADAP TINDAKAN KECURANGAN (Studi pada Aparatur Sipil Negara di Sekretariat Daerah Kabupaten Semarang) Putri Ayu Noviyanti; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Fraud is an intentional act that is consciously carried out to gain profit. Fraud can result in both material and non-material losses to the organization. Therefore, organizations need to know the causes of employees committing fraud so that preventive measures can be taken to minimize these actions. The purpose of this research is to examine the causes of fraudulent acts using the viewpoints of religiosity, pressure, opportunity, and rationalization. The sample used in this study was 103 respondents from the State Civil Apparatus who worked at the Regional Secretariat of Semarang Regency. The data used are primary data with data collection methods, namely direct distribution of questionnaires as measured by a Likert scale. Hypothesis testing was carried out using multiple linear regression analysis using IBM SPSS version 26 software. The results of this study indicate that religiosity, pressure, and rationalization have a positive and significant effect on fraudulent acts, but opportunity does not influence fraudulent acts.

Measuring The Performance of Indonesian Sharia Commercial Banks Using The Maqashid Sharia Index And Profitability Approach Mahendra, Abi Zidan; Adityawarman, Adityawarman
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 15, No 2 (2023)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v15i2.15157

AbstractThis research aims to analyze the performance measurement of Sharia Commercial Banks in Indonesia in the 2018 to 2022 period. This research method uses quantitative with secondary data sourced from financial reports of Sharia Commercial Banks in Indonesia. The analysis techniques used include Simple Additive Weighting (SAW), Comparative Performance Index (CPI), and Quadrant Analysis Measurement (QAM). The research results show that BPD NTBS, BMS, and BCAS occupy quadrant I, which means they have high maqashid sharia values and profitability. Then BTPNS, BACS, and BSI occupy quadrant II, which means they have a low sharia maqashid value but a high profitability value. Furthermore, BALS, BPDS, and BJBS occupy quadrant III, which means they have sharia maqashid values and low profitability. Finally, BVS, BMI, and BSB occupy quadrant IV, which means they have high sharia maqashid values but low profitability values.Keywords: Sharia Commercial Bank, Maqashid Sharia Index, and Profitability AbstrakPenelitian ini bertujuan untuk menganalisis pengukuran kinerja Bank Umum Syariah di Indonesia pada periode 2018 hingga periode 2022. Metode penelitian ini menggunakan kuantititif dengan data sekunder berupa laporan keuangan Bank Umum Syariah di Indonesia. Teknis analisis yang digunakan antara lain Simple Additive Weightning (SAW), Comparative Performance Index (CPI), dan Quadrant Analysis Measurement (QAM). Hasil penelitian menunjukkan bahwa BPD NTBS, BMS, serta BCAS menempati kuadran I yang berarti memiliki nilai maqashid syariah dan profitabilitas yang tinggi. Kemudian BTPNS, BACS, serta BSI menempati kuadran II yang berarti memiliki nilai maqashid syariah rendah namun nilai profitabilitas yang tinggi. Selanjutnya BALS, BPDS, serta BJBS menempati kuadran III yang berarti memiliki nilai maqashid syariah dan profitabilitas yang rendah. Terakhir BVS, BMI, serta BSB menempati kuadran IV yang berarti memiliki nilai maqashid syariah tinggi namun nilai profitabilitas yang rendah.Kata kunci: Bank Umum Syariah, Maqashid Syariah Index, dan Profitabilitas

ANALISIS PENGARUH KUALITAS PELAYANAN DAN PENERAPAN PRINSIP - PRINSIP SYARI’AH TERHADAP KEPUASAN KONSUMEN HOTEL SYARI’AH X DI SEMARANG Sugiyanto, Brigas Mahatmaloka; Adityawarman, Adityawarman
Diponegoro Journal of Islamic Economics and Business Vol 4, No 1 (2024): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Diponegoro, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/djieb.17037

Along with the growing development of the shari'ah economy in Indonesia, currentlythere are many institutions that apply shari'ah principles in running their business,one of which is shari'ah hotels. The thing that distinguishes Shari'ah hotels fromother hotels is in terms of the services and facilities provided reflecting Islamicvalues and religious nuances. Among them are that the hotel only provides halalfood and drinks, all employees wear clothes that cover their genitals, and provideprayer equipment in every hotel room. This study aims to determine how theinfluence of service quality and the application of shari'ah principles to consumerinterest in shari'ah hotels in Semarang. The method used in this research is aquantitative approach method. The population in this study are consumers andservice users of Hotel Syari'ah X in Semarang. Sampling using non-probabilitysampling technique with accidental sampling, amounting to 95 respondents.Meanwhile, the data collection method used in this study was a questionnaire thatwas measured using a Likert scale. In this study the data obtained were analyzedusing multiple regression with the help of the SPSS 24 application. From this study itcan be concluded that service quality has a positive and significant effect oncustomer satisfaction and the application of Shari'ah principles has a positive andsignificant effect on customer satisfaction. Likewise, simultaneously the variables ofservice quality and the application of syari'ah principles have a significant effect onthe variable of customer satisfaction at Hotel Syari'ah X in Semarang.

Analisis Pengaruh Kualitas Pelayanan Dan Penanganan Keluhan Terhadap Kepuasan Dan Loyalitas Nasabah Pada Bank Bnisyariah Semarang Khoiri, Anzal Huda; Adityawarman, Adityawarman
Diponegoro Journal of Islamic Economics and Business Vol 1, No 1 (2021): Maret
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Diponegoro, Semarang

Business competition faced by Bank BNI Syariah in Semarang is very tight. With the increasing number of competitors, Bank BNI Syariah should increase loyalty level of its customers. This study aims to determine the impact of service quality and complaint handling on customer satisfaction and customer loyalty. Sample used in this research is 105 respondents, taken from customers of BNI Syariah in Semarang. Data were collected through questionnare and distributed by google form. Data that have been gathered then were processed using SPSS 23. Data analysis techniques used in this study are decriptive analysis and path analysis.The results of this study show that service quality and complaint handling have a positive and significant impact on customer satisfaction partially and simultaneously. Customer satisfaction has a positive and significant impact on customer loyalty. Based on path analysis, service quality and complaint handling do not have a direct impact on customer loyalty.

ANALISIS PENGARUH RELIGIUSITAS, TINGKAT PENDAPATAN, KEPERCAYAAN, DAN KESADARAN DIRI TERHADAP MINAT MUZAKKI DALAM MEMBAYAR ZAKAT Fikri AD, A Syihabul; Adityawarman, Adityawarman
Diponegoro Journal of Islamic Economics and Business Vol 1, No 2 (2021): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Diponegoro, Semarang

This article aims to determine the effect of the independent variables, namely religiosity, income level, trust, and muzakki’s self-awareness on paying zakat as the dependent variable. Muzakki here are employees of the Regional Office of the Ministry of Religion of Central Java Province. Population in this study were employees of the Regional Office of the Ministry of Religion of Central Java Province. By using Slovin formula, 72 sample of respondents are generated. The data collection method used in this study was a questionnaire with a Likert scale. This study was analyzed using multiple regression assisted by using the SPSS application version 25. The results of the analysis show that religiosity, income level, and self-awareness have a positive and significant effect on the interest of muzakki (employees of the Regional Office of the Ministry of Religion of Central Java Province) in paying zakat partially and simultaneously while a trust does not affect. However, trust influences simultaneously. The R square value of 0.774 indicates that 77.4% interest in paying zakat can be explained by the independent variable and the remaining 22.6% is explained by other factors outside the research.

Analisis Pengaruh Etos Kerja Islami, Disiplin Kerja, Dan Gaya Kepemimpinan Terhadap Kinerja Pegawai Pada Kantor Wilayah Kementerian Agama Provinsi Jawa Tengah Nisak, Saimatun; Adityawarman, Adityawarman
Diponegoro Journal of Islamic Economics and Business Vol 1, No 1 (2021): Maret
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Diponegoro, Semarang

This study aims to examine the effect of Islamic work ethic, work discipline, and leadership style on employee performance at the Regional Office of the Ministry of Religious Central Java Province. Population in this research is employees at the Regional Office of the Ministry of Religious Central Java Province. 72 respondents are sample that are taken by using purposive random sampling techniques. Data collection method in this study uses questionnaire and processed by SPSS Statictics 23. Data are analysed by multiple linear regression analysis, goodness of fit test, and coefficient of determination. Determination coefficient shows that employee performance at the Regional Office of the Ministry of Religious Central Java Province is 87,2% affected by Islamic work ethic, work discipline, and leadership style. The rest 12,8% is explained by other variables outside this study. Then, Islamic work ethic, work discipline, and leadership style have a positive and significant effect on employee performance at the Regional Office of the Ministry of Religious Central Java Province either simultaneously or partially. Furthermore, among these three variables, the most dominant effect is Islamic work ethic.

Transaction Cost Analysis on The Financing of The Baitul Maal Wat Tamwil Setyowati, Ro'fah; Darwanto, Darwanto; Adityawarman, Adityawarman; Notolegowo, Hantoro Ksaid
Economica: Jurnal Ekonomi Islam Vol. 12 No. 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2021.12.2.9142

The emergence of Sharia microfinance institutions (S-MFIs) BMT has become a hope for micro, small and medium enterprises (MSMEs) pertaining to the improvement of access to capital loans, business, and welfare of MSME entrepreneurs. This study delves deeper into ex-ante and ex-post transaction costs of the BMT financing scheme at MSMEs from the BMT side and formulates strategies for optimizing BMT financing schemes for MSMEs. Constituting the largest contributor to the overall transaction costs at MSMEs, In a bid to reinforce the financing process, the efficiency of ex-ante transaction costs for drafting and ex-post transaction costs for designing and implementing the BMT’s governance is required.

UPAYA BHABINKAMTIBMAS DESA GARASSIKANG DALAM MENCEGAH PENYEBARAN BERITA HOAKS PERSPEKTIF SIYASAH SYAR'IYYAH Adityawarman, Adityawarman; Syamsuddin, Darussalam
Siyasatuna: Jurnal Ilmiah Mahasiswa Siyasah Syar'iyyah Vol 3 No 1 (2022): SIYASATUNA
Publisher : Prodi Hukum Tata Negara (Siyasah Syariyyah) Fakultas Syariah dan Hukum UIN Alauddin Makassar

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This study aims to provide an overview of how the efforts of Bhabinkamtibmas of Garassikang Village, Jeneponto Regency, in preventing the spread of hoax news. This research is a qualitative research. The efforts of Bhabinkamtibmas of Garassikang Village, Jeneponto Regency in preventing the spread of hoax news are carried out through a humanist persuasive approach. Persuasive-humanist steps are chosen by considering the condition of the community which still tends to prioritize customary law to solve a problem. The Quran has ordered tabayyun of any information obtained as a verifiable effort and to prevent the spread of news containing slander (hoaxes), so that the prevention of the spread of hoax news is not only the responsibility of Bhabinkamtibmas and the government, but is a shared responsibility.

PENYELESAIAN SENGKETA PERTANAHAN MELALUI PROSES MEDIASI DI KANTOR PERTANAHAN KOTA BUKITTINGGI Adityawarman, Adityawarman; Nurdin, Zefrizal; Rosari, Anton
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 11 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i11.3764

In the issuance of Land Certificates through the Complete Systematic Land Registration (PTSL) program, there is a stage of the land measurement process carried out by surveyors at the Bukittinggi City Land Office, the land measurement process is a process of stages that basically occur in disputes over ownership of land rights, the community objects to the process of issuing Certificates both in the first land registration (routine) or Complete Systematic Land Registration (PTSL), because other people who object feel that their rights have been taken, in the process of issuing the certificate in the rules that the party who objects feels that their rights are being disturbed, the rights are in the form of ownership of the object or intersect with the boundaries of the land. This is the basis for the Author to conduct this research. The formulation of the problem in this study is 1. What are the factors that cause disputes in the process of issuing land title certificates through the Complete Systematic Land Registration (PTSL) at the Bukittinggi City Land Office? 2. How is the process of resolving disputes in the issuance of land title certificates through the Complete Systematic Land Registration (PTSL) at the Bukittinggi City Land Office? 3. What are the norms used as the basis for resolving disputes at the Bukittinggi City Land Office? The type of research used by the author is Empirical Jurisprudence, with the research location at the Bukittinggi City Land Office, The results of the study Mention the factors underlying the occurrence of defense 1). Lack of legal awareness: Lack of legal knowledge and awareness among the community can cause land disputes. 2). Lack of documentation: Lack of complete and accurate documentation of land rights can cause preservation. 3). Lack of communication: Lack of effective communication between the parties involved can lead to misunderstandings and disputes. The norms used as the basis for resolving disputes at the Bukittinggi City Land Office, in the Regulation of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency Number 21 of 2021 concerning the Handling and Settlement of Land Cases, several important basic rules are explained regarding the procedures for handling and resolving land cases.

Co-Authors Agung Dwi Susilo Anuttara Eka Dewi Larasati Asfa Haimana Faisyar Aviciena Zanjabil Barda Rajaza Musaif Capridiea Zoelisty Ceria Farela Mada Tantrika Chandra Dwi Setyawan Danar Maharudin Darwanto Darwanto Ega Dastentya Oktavia Eliezer Kurnia Aryapranata Ella Wijayanti Estika Intan Annisa Fauziyyah Hanum Ferdyan Wana Saputra Fikri AD, A Syihabul Fivtina Marbelanty, Fivtina Gandhi Agung Wibowo Hantoro Ksaid Notolegowo Hanum, Fauziyyah Iman, Amalia Nurul Intan Wijaya Karimatul Hidayah Khoiri, Anzal Huda M. Ihsan Atthaariq Mahendra, Abi Zidan Mochamad Choiri Muhamad Wildan Nur Hidayat Nisak, Saimatun Nizar Krisna Ardian Norman Alvi Tripambudi Nurlina Nurlina Nurul Khanifah Permana, Fafa Yushifa Priambodo, Luthfi Azhar Putri Ayu Noviyanti Qurotu Uyun Alpriyamah Rensi Permatasari Reza Adi Nugraha Ro'fah Setyowati Rosari, Anton Ryan Bayukresna Setyowati, Ro'fah Sifa Hayu Ramadhani Sugiyanto, Brigas Mahatmaloka Syahidan Afda Syamsuddin, Darussalam Ulfah Nofitasari Windu Tri Prasetio Zefrizal Nurdin, Zefrizal

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