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All Journal El Dinar BISNIS: Jurnal Bisnis dan Manajemen Islam IQTISHADIA Ziswaf : Jurnal Zakat dan Wakaf AKTSAR: Jurnal Akuntansi Syariah SYIRKAH Journal of Islamic economics Perspectives (JIEP)
Irsad Andriyanto, Irsad
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Religion Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS PENGARUH PERAN PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN MODERASI LOCUS OF CONTROL DAN BUDAYA ORGANISASI (Studi pada Satuan Kerja Perangkat Daerah Pemerintah Kota Semarang) Rahardja, Rahardja; Andriyanto, Irsad
BISNIS Vol 2, No 1 (2014): Bisnis: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v2i1.5249

Abstract

This study was aimed to analyze the role of locus of control and organizational culture on the relationship between budgetary participation and managerial performance. Participation budget has been empirically tested positive influence on managerial performance. The study provides further explanation of the relationship by testing the moderating effects of locus of control and organizational culture, especially at the level of Satuan Kerja Perangkat Daerah (SKPD) Municipality of Semarang. The results showed that locus of control and organizational culture moderate the effect of budget participation on the performance majarial. The results of this study are expected to provide solutions in increasing performance on education so as to create good governance. The results of this study will contribute to the research-previous research, strengthen existing research concerning the relationship influence of budget participation and managerial performance, and to clarify the contingency factors that locus of control and organizational culture.
ANALISIS STRATEGI BMT DALAM MENGHADAPI TRADE OFF ANTARA LIKUIDITAS DAN PROFITABILITAS Andriyanto, Irsad
BISNIS Vol 2, No 2 (2014): Bisnis: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v2i2.5271

Abstract

BMT juga mengalami konflik kepentingan (conflict of interest) antara liquidity dan profitability. Artinya bila BMT ingin mempertahankan posisi likuiditas dengan memperbesar cadangan kas, maka BMT tidak akan memakai seluruh loanable funds (dana yang telah dihimpun dari masyarakat) yang ada karena sebagian akan dikembalikan lagi dalam bentuk cadangan tunai (cash reserve).  Hal ini berarti upaya pencapaian rentabilitas (profitability) akan berkurang. Demikian juga terjadi sebaliknya. Tujuan penilitian ini meliputi: 1) menganalisis tingkat likuiditas BMT. 2) menganalisis tingkat profitabilitas pada BMT.  3) menganalisis strategi yang diterapkan BMT dalam menghadapi trade off antara likuiditas dan profitabilitas. Hasil penilitian menunjukkan bahwa: 1) Dari tahun 2010 hingga 2013 tingkat likuiditas ditinjau dari cash ratio rata-rata masuk dalam kategori cukup likuid.  2)Tingkat profitabilitas ditinjau dari Return On Asset masuk dalam kategori rendah. Rendahnya tingkat profitabilitas ini salah satunya disebabkan karena tingginya tingkat likuiditas. 3) Dalam pengelolaan dana likuiditas dan profitabilitas, BMT menggunakan manajemen dengan pendekatan pool of fund approach. Semua dana BMT yang bersumber dari berbagai pihak dengan berbagai macam akad dikumpulkan ke dalam satu wadah, kemudian manajemen BMT dapat dengan bebas mengalokasikan ke dalam berbagai bentuk pembiayaan yang tidak dibatasi oleh akad yang berbeda-beda baik akad yang memiliki hasil maupun tidak.
ANALISIS PERAN KETERLIBATAN KERJA DALAM HUBUNGAN ETIKA KERJA ISLAM DAN SIKAP TERHADAP PERUBAHAN Andriyanto, Irsad
IQTISHADIA Vol 9, No 1 (2016): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v9i1.945

Abstract

Artikel ini bertujuan untuk menganalisis peran job involvement sebagai mediator penghubung antara etika kerja Islami dengan sikap terhadap perubahan di BPRS di Indonesia. Ada 155 manajer dan direktur BPRS se Indonesia yang dijadikan subyek penelitian. Hipotesa diuji dengan menggunakan analisis multivariate dengan model persamaan struktural (Structural Equation Model/SEM). Hasil penelitian menunjukkan ada pengaruh signifikan job involvement sebagai mediator antara etika kerja Islami dengan sikap terhadap perubahan. Hal ini menjadi pendukung karena ada pengaruh langsung dari etika kerja Islami terhadap sikap terhadap perubahan. Kata Kunci: Job Involvement, Etika Kerja Islami, Sikap pada Perubahan  This study aims at analyzing the role of job involvement as a mediator Islamic work ethic and attitudes toward changes in BPRS in Indonesia. There are 155 managers and directors of BPRS in Indonesia as respondents of the research. The hypotheses are tested using multivariate analysis and Structural Equation Model (SEM). Result of this study shows there is significant role of job involvement as a mediator of Islamic work ethic and attitudes toward changes. It is supporting the significant direct effect of Islamic work ethic towards attitudes toward changes.Keywords: Job Involvement, Islamic Works Ethics, Attiutude toward Change
STUDI KOMPARASI KINERJA KEUANGAN BANK UMUM SYARIAH Andriyanto, Irsad
MALIA: Journal of Islamic Banking and Finance Vol 3, No 1 (2019)
Publisher : MALIA: Journal of Islamic Banking and Finance

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Abstract

 
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.
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.
Co-Authors A.A. Ketut Agung Cahyawan W Fitriani, Pradini Rifki Haerudin Haerudin 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