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All Journal El Dinar MALIA: Journal of Islamic Banking and Finance Journal of Islamic economics Perspectives (JIEP) ZISWAF: Jurnal Zakat dan Wakaf Aktsar: Jurnal Akuntansi Syariah
Irsad Andriyanto, Irsad
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Religion Economics, Econometrics & Finance Education Social Sciences Other

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PERAN KOMITMEN ORGANISASI SEBAGAI MEDIATOR PENGARUH ETIKA KERJA ISLAM TERHADAP SIKAP PADA PERUBAHAN Andriyanto, Irsad; Haerudin, Haerudin
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 5, No 1 (2017): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (445.361 KB) | DOI: 10.18860/ed.v5i1.5232

Abstract

The aim of this this study is to uncover the impact of Islamic Work Ethics on Attitude toward Change trough organizational commitment as mediating variable. CEO of BPRS (Bank Pembiayaan Rakyat Syariah) in Indonesia was asked to express their opinion about the statements in the questionaire. Structural Equation Modelling (SEM) was used to analyze the complect relationship in the model aided by Visual Partial Least Square (VPLS) software.The results indicated that there is no direct effect from Islamic work ethics on attitude toward change. The interested finding in this research showed that organizational commitement mediated Islamic work ethic in only one dimension, affective commitment. The implication of this research is that management need to develop the application of Islamic work ethic to increase organizational commitment, so that can bring up attitude of employees ready to face change even if only on affective dimension only.
The Analysis of The Impact of Financial Factors on The Performance of Sharia Stocks Mahesa Syahrial, sultan; Noor, Sufiana; Andriyanto, Irsad
Journal of Islamic Economics Perspectives Vol. 5 No. 2 (2023): September (2023) Journal of Islamic Economics Perspectives
Publisher : Faculty of Islamic Economics and Business, State Islamic University of  Kiai Haji Achmad Siddiq Jember, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/jiep.v5i2.115

Abstract

This research examined the effect of liquidity, solvency, and firm size on profitability in the Food and Beverage sector, listed on the Indonesia Sharia Stock Index (ISSI) for 2017-2021. The research sample was selected using the purposive sampling method. Using E-views 10 software as a test tool, multiple linear regression analyses analyze the relationship between independent and dependent variables. The results showed that liquidity does not affect profitability, solvency affects profitability, and firm size does not. The limitations of this study include the limited number and years of research data using only the Food and Beverage sector. This study reflects investors and management in making financial decisions based on the variables studied.
ANALISIS PENGARUH INFLASI, SUKU BUNGA, DAN NILAI TUKAR TERHADAP KINERJA BANK SYARIAH BUMN (Periode 2014-2017) Mufidhoh, Umrotul; Andriyanto, Irsad; Haerudin, Haerudin
MALIA: Journal of Islamic Banking and Finance Vol 1, No 1 (2017)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v1i1.4017

Abstract

This study aimed to analyze empirically the effect of Inflation, Interest Rates, and Exchange Rates on the Profitability  (ROA) of Sharia BUMN Banks in Indonesia for the 2014-2017 Period. The sampling technique used was purposife sampling with the criteria of Sharia State-Owned Banks in Indonesia presenting financial statements for the 2014-2017 period. Data is obtained based on the publication of the Financial Services Authority (OJK ), Bank Indonesia (BI), and the relevant banks for the 2014-2017 period. The sample of this study were 3 Sharia BUMN banks in Indonesia, namely BRISyariah, BNI Syariah and Bank Mandiri Syariah. The analysis technique used is multiple regression with the help of SPSS 21 software. The results showed that inflation, interest rates, and exchange rates did not have a significant effect on ROA. Nevertheless, anticipatory steps need to be prepared so as not to cause problems in the future.Keywords: inflation, interest rate, exchange rate, profitability. 
PENGARUH RASIO KESEHATAN BANK TERHADAP VOLUME PEMBIAYAAN BANK UMUM SYARIAH DI INDONESIA Andriyanto, Irsad; Prastika, Aprilia Inge
MALIA: Journal of Islamic Banking and Finance Vol 2, No 1 (2018)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v2i1.4812

Abstract

This research aimed to analyze the effect of financial ratios on financing successfully channeled by Sharia Commercial Banks in Indonesia in 2015- 2018. The bank's ratio is measured through CAMELS ratios (Capital, Asset Quality, Management, Earning, Liquidity, Sensitivity to Market Risk) for each aspect. Capital aspects are measured using the Capital Adequacy Ratio (CAR), asset quality (Asset Quality) is measured using Non Performing Financing (NPF), profitability (Earning) is measured using Return on Assets (ROA) and Operational Expenses to Operating Revenues (BOPO ), and liquidity (Liquidity) is measured using Financing to Deposit Ratio (FDR). The samples are 13 Sharia Commercial Banks with the observation period from January 2015 till May 2018. The data obtained through Sharia Banking Statistics (SPS) are then processed by multiple linear regression analysis. The results showed that the NPF and BOPO had a negative effect on the financing volume of sharia commercial banks, while ROA had a positive effect. In other way, the CAR and FDR have no significant effect on the financing volume of sharia commercial bank. This is because the capital is used to cover troubled financing and to maintain public trust
The Contribution Of ZIS Funds In Strenggthening Rural Infrastructure Ridwan, Murtadho; Andriyanto, Irsad
ZISWAF Vol 5, No 2 (2018): ZISWAF: Jurnal Zakat dan Wakaf
Publisher : UIN Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v5i2.4608

Abstract

The utilization of zakat funds has developed from its origin as stated in the al Quran and law no. 23 of 2011 that categorized the recipients into 8 groups (asnaf). This study aimed to analyze the reason of zakat funds utilization for infrastructure development and how much their contribution to rural infrastructure. By taking place in one of the villages in Demak district, the researcher get data through an interview with key informants, observation, and tracking of documents on the use of zakat funds of the existing zakat collection institutions. This was a qualitative study that used miles and hubberman model to analyze the data by four steps analysis. The results indicated that the reason for using zakat funds for infrastructure development is the opinion that categorized the committee of infrastructure development into gharim because of its debt. Moreover, zakat funds contribute to the construction of mosques, educational facilities, as well as a graveyard. Finally, the results has proven the effectiveness of zakat particularly in fostering prosperity and poverty alleviation.
The Impact of Auditors' Professional Judgment and the Whistleblowing System on the Disclosure of Financial Management Fraud in Local Government: Evidence from BPK Representatives in Central Java, Indonesia. Fikriyah, Nassol; Andriyanto, Irsad
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 2 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i2.34265

Abstract

This study examines the increasing incidence of corruption in Indonesia, with a focus on the roles of auditors' professional judgment and the whistleblowing system in detecting financial management fraud within local governments. Using a quantitative approach, data were collected from 38 auditors of the Central Java Audit Board (BPK) through purposive sampling and analyzed using IBM SPSS Statistics. The results demonstrate that both professional judgment and the whistleblowing system have significant positive effects on fraud disclosure. These findings underscore the crucial need to enhance oversight mechanisms and advocate for additional research on factors that influence fraud disclosure, particularly in light of the decline in the Anti-Corruption Behavior Index (IPAK) in 2024. The study contributes to enhancing the understanding of fraud detection processes in public sector auditing and provides actionable insights for policymakers and auditing institutions to improve transparency and accountability.
Pengaruh Rasio Keuangan dan Pertumbuhan Perusahaan Terhadap Peringkat Obligasi Syariah Fitriani, Pradini Rifki; Andriyanto, Irsad; Ridwan, Murtadho
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 1 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i1.7629

Abstract

The purpose of this research is to test the influence of profitability, solvability, liquidity, and growth to the Sharia bond’s rating which are listed in the Indonesia Stock Exchange and rated by PT Pefindo. The population of this research is non-financial companies that are listed in Indonesia Stock Exchange. The sampling of this research selected by purposive sampling. The method is a quantitative method. The data analysis technique is ordinal logistic regression using SPSS 23. The result shows that the profitability ratio has a significant positive influence on the rate of Sharia bond’s rating and liquidity ratio has a significant negative influence. While solvability and growth ratio don’t have any influence on the Sharia bond rating.
Pengaruh Return on Asset, Net Profit Margin, dan Earning Per Share Terhadap Harga Saham Perusahaan Rokok Go Public Andriyanto, Irsad; Khoirunnisa, Silvia
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 2 (2018): December 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i2.5158

Abstract

This study aimed to investigate empirically influence the company characteristics proxied by return on assets, net profit margin, and earning per share on the stock price of cigarette companies listed in IDX. The Investment was the decision taken to allocate assets in order to get benefit in the future. This study was explanatory research using a quantitative approach to analyze the sample of cigarette companies listed in IDX from 2015 to 2017. The data are taken from IDX then analyzed by multiple linear regression analysis supported by SPSS. The results showed that the return on assets and earnings per share did not have a significant influence on the stock price. Moreover, the net profit margin was the most influential variable on stock prices. Net profit margin showed a high level of efficiency, so it became an important factor that the company should consider because of its significant impact on the stock prices.
Co-Authors A.A. Ketut Agung Cahyawan W Fikriyah, Nassol Fitriani, Pradini Rifki Haerudin Haerudin Khoirunnisa, Silvia Khoirunnisa, Silvia Mahesa Syahrial, sultan Mufidhoh, Umrotul Mufidhoh, Umrotul Murtadho Ridwan Prastika, Aprilia Inge Prastika, Aprilia Inge Rahardja Rahardja Ratna Yulia Wijayanti Sufiana Noor TATI NURHAYATI