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Backmatter (Author Guidelines, Acknowledgement, and Back Cover) Warno, Warno
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

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Abstract

The effect of tax planning, company value, and leverage on income smoothing practices in companies listed on Jakarta Islamic Index Megarani, Novia; Warno, Warno; Fauzi, Muchammad
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2019.1.1.3733

Abstract

Purpose - The purpose of this paper is to identify the effect of tax planning, company value, and leverage on income smoothing practice in companies listed on the Jakarta Islamic Index for the period 2010-2017.Method - The data in this study consisted of 12 companies listed on the Jakarta Islamic Index for the period 2010-2017. Samples are selected using the purposive sampling method. Eckel Index classification uses two types of earning as the target of incomee smoothing, namely operating income and income before tax. Hypothesis testing uses a logistic regression analysis model.Result - Result of simultaneously logistic regression tests tax planning, company value, and leverage affect income smoothing. And results of the partial logistic regression test of company value variable have a significant effect on income smoothing practices, while the tax planning and leverage variables have no significant effect on income smoothing practices.Implication - This study proves that tax planning, corporate value, and leverage simultaneously have a significant effect on income smoothing practices but partially not so that there are many variables that play a role.Originality - The research is the first study that describe use sharia relate income smoothing.
Backmatter (Author Guidelines, Acknowledgement, and Back Cover) Warno, Warno
Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

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Pengaruh Pengungkapan Emisi Gas Rumah Kaca terhadap Nilai Perusahaan dengan Biaya Lingkungan sebagai Variabel Moderasi Ulum, Miftahul; Agriyanto, Ratno; Warno, Warno
At-Taqaddum Vol 12, No 2 (2020)
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/at.v12i2.6184

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Global warming is caused by an increase in greenhouse gas emissions in the atmosphere, so companies must take responsibility for this through activities to reduce emissions. The purpose of this study is to examine whether environmental costs can moderate the disclosure of greenhouse gas emissions against firm value. This research is a type of quantitative analysis. The sampling technique used purposive sampling. The collecting data through literature study, documentation and secondary data from the Indonesia Stock Exchange 2014-2018. The data analysis technique used the WarpPls 4.0 analysis. They are testing the data using the inner model and outer model methods. This study indicates that GHG emission disclosure has a negative and significant effect on firm value. Environmental costs also have a negative and significant impact on firm value. Meanwhile, ecological prices are not able to moderate the impact of GHG emission disclosures on company value.
Pembahasan Bahasa Java Pada Jantungnya Pemprograman Warno, Warno
JIK: Jurnal Ilmu Komputer Vol 7, No 1 (2011)
Publisher : Lembaga Penerbitan Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/komp.v7i1.470

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Java adalah bahasa pemrograman adalah kasus sensitif, yang meanswriting huruf besar dan huruf kecil memiliki arti yang berbeda. Namun, spasi dan baris baru tidak penting dalam Javalanguage kecuali untuk memisahahkan antara kata-kata. Parameter String [] args parameter adalah wajib dalam metode utama. Men kitakan statis mengatakan bahwa metode utama tidak akan mengubah kelas tersebut yang objek Hello. Instruksi atau pernyataan dalam laporan-metode utama yang berada di antara {} - dieksekusi satu demi satu pernyataan andevery diakhiri dengan simbol (;).Kata kunci: bahasa java, pemrograman, instruksi
ALIH WAHANA NOVEL MARIPOSA KARYA LULUK HF KE DALAM FILM SEBAGAI MEDIA PEMBELAJARAN SASTRA Wahid, Farid Ibnu; Warno, Warno; Pahamzah, Jhon; Muhyidin, Asep
Jurnal Membaca Bahasa dan Sastra Indonesia Vol 8, No 1 (2023): Jurnal Membaca (Bahasa dan Sastra Indonesia)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30870/jmbsi.v8i1.23728

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Penelitian ini adalah kajian tentang alih wahana atau ekranisasi. Penelitian ini bertujuan untuk mendeskripsikan bentuk penyajian ekranisasi (alur, latar, tokoh) novel Mariposa karya Luluk HF ke dalam film Mariposa sutradara Fajar Bustomi, dan implikasinya terhadap pembelajaran sastra di SMA. Penelitian ini menggunakan metode deskriptif kualitatif. Sumber penelitian ini adalah novel Mariposa karya Luluk HF dan film Mariposa sutradara Fajar Bustomi. Bentuk data pada penelitian ini adalah ekranisasi penciutan, penambahan, dan perubahan bervariasi berupa kutipan pada novel Mariposa karya Luluk HF dan film Mariposai sutradara Fajar Bustomi. Teknik pengumpulan data pada penelitian ini menggunakan teknik baca, dokumentasi, dan catat. Hasil penelitian menunjukkan bentuk ekranisasi pada: a) Alur, terdapat 21 data penciutan, 6 data penambahan, dan 3 data perubahan bervariasi; b) Latar, terdapat 9 data penciutan, 2 data penambahan, dan 3 data perubahan bervariasi; dan c) Tokoh, terdapat 9 data penciutan, 4 data penambahan, dan 2 data perubahan bervariasi. Penelitian ekranisasi ini dapat diimplikasikan dalam pembelajaran sastra di SMA pada kompetensi dasar 3.9 Menganalisis isi dan kebahasaan novel, dan 4.9 Merancang novel dan novelet dengan memperhatikan isi dan kebahasaan baik secara lisan maupun tulis.
The impact of regional original income and balance funds on local government financial performance: an Islamic perspective in Central Java, Indonesia Maghfiroh, Tsaniyatul; Warno, Warno; Muheramtohadi, Singgih
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.2024.6.1.23430

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This study examines the effects of regional original income (PAD) and balance funds on the financial performance of local governments in Central Java Province from 2019 to 2023. The research explores the mediating role of capital expenditure in these relationships, incorporating both conventional economic and Islamic financial perspectives. Utilizing quantitative analysis and path analysis, the study draws on secondary data from 35 local governments. The findings reveal that PAD positively affects financial performance, enhancing fiscal independence, while balance funds negatively impact both financial performance and capital expenditure due to fiscal dependency. Capital expenditure was found not to mediate the relationships between PAD, balance funds, and financial performance. These results highlight the need for local governments to reduce dependency on balance funds and focus on sustainable revenue generation through PAD, in line with Islamic ethical principles of stewardship, justice, and public welfare. The study contributes to understanding fiscal independence within an Islamic framework, with recommendations for future research to further explore these dynamics.
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

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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.
Backmatter (Author Guidelines, Acknowledgement, and Back Cover) Warno, Warno
Journal of Islamic Accounting and Finance Research Vol. 4 No. 2 (2022)
Publisher : Universitas Islam Negeri Walisongo Semarang

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Comparative Study on Disclosure of Islamic Social Reporting (ISR) Based on the ISR Index between Islamic Banking in Asia and Africa Mariana, Anita; Warno, Warno; Rahmiyanti, Firdha
AL-ARBAH: Journal of Islamic Finance and Banking Vol. 5 No. 1 (2023)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2023.5.1.17991

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Purpose - This study aims to compare the level of disclosure of Islamic Social Reporting between Islamic banking in Asia and Islamic banking in Africa using the ISR index approach.  Method - The data analysis in this study used content analysis. The sample in the study was 18 Islamic Commercial Banks with purposive sampling method.Result - The results of the study show that there are differences in the implementation of social performance of Islamic banking in Asia and Africa. This is proven by the results of the Mann Whitney test with a sig value of 0.001 greater than α = 5%. There is some evidence that of all Islamic banks, both Asian and African, none has yet achieved 100% (one hundred percent) implementation and disclosure of the ISR Index.Implication - This research uses secondary data in the form of annual reports and annual financial reports on the respective official websites of Islamic Commercial Banks in Asia and Africa during the 2012-2020 period.Originality- Further research is expected to be able to use or add variables and increase the research sample so as to obtain results that better describe the actual situation.