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All Journal INFERENSI Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam MALIA: Journal of Islamic Banking and Finance Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Abdimas ADPI Sosial Dan Humaniora Indonesian Journal of Business Analytics (IJBA) Bulletin of Management and Business Asian Journal of Management Analytics Indonesian Journal of Advanced Research (IJAR) Equilibrium: Jurnal Ekonomi Syariah PALASTREN: Jurnal Studi Gender BISNIS : Jurnal Bisnis dan Manajemen Islam
Anita Rahmawaty
Institut Agama Islam Negeri Kudus
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGEMBALIAN PEMBIAYAAN MUDHARABAH Kiswati, Kiswati; Rahmawaty, Anita
EQUILIBRIUM Vol 3, No 1 (2015): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v3i1.1269

Abstract

This research aims to analize the factors affecting on repayment level of mudharabah financing. There are five variables in this research, namely: education level, number of family’s dependent, business turnover, length of business and repayment level of mudharabah financing. This research is a survey research by using a quantitative approach.  The  research  data  are  obtained  from  75  customers  of BMT Fastabiq in Batangan Pati. This study used a logistic regression technique. The results indicated that education level, number of family’s dependent, business turnover and length of business positively and significantly effects on repayment level of mudharabah financing. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi tingkat pengembalian pembiayaan mudharabah. Terdapat lima variabel dalam penelitian ini, yaitu tingkat pendidikan, jumlah tanggungan keluarga, omzet usaha, lama usaha dan tingkat pengembalian pembiayaan mudharabah. Penelitian ini merupakan jenis penelitian survey dengan menggunakan pendekatan kuantitatif. Data penelitian ini diperoleh dari 75 nasabah (anggota) BMT Fastabiq Batangan Pati dengan menggunakan teknik random sampling. Teknik pengujian model penelitian ini menggunakan teknik regresi logistik. hasil penelitian ini menunjukkan bahwa tingkat pendidikan, jumlah tanggungan keluarga, omzet usaha dan lama usaha berpengaruh secara positif signifikan terhadap tingkat pengembalian pembiayaan mudharabah.
PENGARUH KECERDASAN EMOSIONAL KECERDASAN SPIRITUAL TERHADAP PEMAHAMAN AKUNTANSI SYARIAH DAN KECERDASAN ADVERSITAS SEBAGAI VARIABEL MEDIASI Husnurrosyidah, Husnurrosyidah; Rahmawaty, Anita
EQUILIBRIUM Vol 3, No 2 (2015): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v3i2.1178

Abstract

This research aims to examine and analyze the effect ofadversity intelligence in mediating between emotional intelligence andspiritual intelligence to the understanding of Islamic accounting. Thisresearch is a survey research by using a quantitative approach. Theresearch data ares obtained from 211 respondents by using randomsampling techniques. This research model testing technique usingPLS (Partial Least Square) technique. The results indicated that: first,adversity intelligence was mediating for emotional intelligence to theunderstanding of islamic accounting; second, adversity intelligencewas mediating for spiritual intelligence to the understanding of Islamicaccounting.: Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kecerdasan adversitas dalam memediasi antara kecerdasan emosional dan kecerdasan spiritual terhadap pemahaman akuntansi syariah. Penelitian ini merupakan penelitian survei dengan menggunakan pendekatan kuantitatif. Data penelitian ini diperoleh dari 211 responden dengan menggunakan teknik random sampling. Teknik analisis data penelitian ini dengan menggunakan PLS (Partial Least Square). hasil penelitian menunjukkan bahwa: pertama, kecerdasan adversity memediasi pengaruh kecerdasan emosional terhadap pemahaman akuntansi syariah; kedua, kecerdasan adversitas memediasi pengaruh kecerdasan spiritual terhadap pemahaman akuntansi syariah. 
Fraud Pentagon Theory dalam Mendeteksi Fraudulent Financial Reporting Pada Perusahaan yang Terdaftar di Jakarta Islamic Index 70 (JII 70) Tahun 2018 Khoirunnisa, Awaliyatu; Rahmawaty, Anita; Yasin, Yasin
BISNIS Vol 8, No 1 (2020): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v8i1.7381

Abstract

This study aims to detect fraudulent financial reporting through fraud pentagon theory in companies listed in the Jakarta Islamic index 70. The research method used is quantitative research with a comparative causal approach. Related to sampling using purposive sampling. The findings in this study are the financial target variables, external pressure, nature of industry and rationalization have a significant effect on the detection of financial statement fraud. As for financial stability, ineffective monitoring, change in auditors, change of director, and arrogancy do not have a significant effect on the detection of financial statement fraud.
Co-Authors Ahamed, Forbis Anggie Nurulita Aryanti Muhtar Kusuma Dilla Ajeng Diah Saputri Eni Kusrini Hana, Kharis Fadlullah Hidayatum Muafiyah Husnurrosyidah, Husnurrosyidah Kharis Fadlullah Hana Khoirunnisa, Awaliyatu Kiswati Kiswati, Kiswati Notoadmojo, Iqbal PUJI ASTUTIK Rakhmawati, Ita Saputra, Moch Adika Saputri, Dilla Ajeng Diah Sari, Sisca Apriliana Siti Zulfa Nadiya Supriyono, Ziana Fitri taufikin, taufikin Wahibur Rokhman Widi Savitri Andriasari Yasin, Yasin