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                        PENGGUNAAN METODE DISCOUNTED CASH FLOW DAN UKURAN NON KEUANGAN DALAM PENGANGGARAN MODAL: PENDEKATAN KONTINJENSI 
                    
                    Rosyid, Ahmad                    
                     Jurnal Penelitian  Vol 8 No 2: Nopember 2011 
                    
                    Publisher : IAIN Pekalongan 
                    
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                                DOI: 10.28918/jupe.v8i2.85                            
                                            
                    
                        
                            
                            
                                
This study aims to (1) examine the degree of use between Discounted Cash Flow (DCF) method and non financial measures in capital budgeting (2) examine managers’ satisfaction on both methods when there is a contingency fit between those methods with two contingency variables: product standardization and firm strategy. This research used purposive sampling method to collect data. The research population was manufacturing firms listed in BEI and major non listed firms located in Jawa Tengah and got 35 responses. Multiple regression and Moderated Regression Analysis (MRA) were used to test the hypothesis. Research results indicate that (1) DCF method is not more important than non financial measures. Managers tend to use both methods simultaneously (2) firm strategy affects to DCF method and non financial measures significantly which it means that firms with prospector strategy tend to place more emphasis on non financial measures while firms with defender strategy tend to place more emphasis on DCF method. (3) product standardization has no effect on both methods (4) firm strategy has a moderating effect on the relation between two capital budgeting methods and manager’s satisfaction on budgeting process while product standardization has no effect.
                            
                         
                     
                 
                
                            
                    
                        PENGARUH KINERJA SOSIAL DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN 
                    
                    Rosyid, Ahmad                    
                     Jurnal Penelitian  Vol 12 No 1: Mei 2015 
                    
                    Publisher : IAIN Pekalongan 
                    
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                                DOI: 10.28918/jupe.v12i1.644                            
                                            
                    
                        
                            
                            
                                
This study aimed to examine the effect of social andenvironmental performance’s disclosure on financial performance incompanies listed on the Stock Exchange under energy, mining and infrastructure industry sectors during 2010- 2013.Using multiple regression method, the results show that environmental and social performance impact on the financial performance simultaneously while partially none of the independent variables affect the dependent variable. But the positive direction of their relationship is congruent with the theory. That is the better environmental and social performance then the better the financial performance
                            
                         
                     
                 
                
                            
                    
                        KRIMINALISASI SOSIOLOGIS NIKAH SIRI 
                    
                    Fuad, Iwan Zaenul; 
Fakhrina, Agus; 
Azis, Abdul; 
Rosyid, Ahmad                    
                     Jurnal Penelitian  Vol 8 No 1: Mei 2011 
                    
                    Publisher : IAIN Pekalongan 
                    
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                                DOI: 10.28918/jupe.v8i1.40                            
                                            
                    
                        
                            
                            
                                
However, Nikah Siri (unregistered marital) has been seen asa part of the social behavior, and lived in Indonesian society. Thisbehavior often impact living condition of social structure. In anotherside, this social problem must be fixed with appropriate law-makingsystem. The Act Plan of “Hukum Peradilan Agama Bidang Perkawinan”(RUU HPABP) was noted in commitment to criminalize the behavior.Some sounds of pro and anti toward this Act Plan nowadays, makethis issues more interesting be reseacrhed. Applying symbolicinteractionism approach and labelling theory, this study examined thecriminalization issues on the Act Plan in social framework. The frameworkis critical to assume the effectiveness of law making processbased on people participation. This research took place in PekalonganDistrict (the City and Regency of Pekalongan), which is noted for the‘hidden’ large number of nikah siri practices. Results of the study revealedthe social criminalization of Nikah Siri akin to kinds of people’sperception toward the behavior. The hidden types of Nikah Siri(hidden from people’s knowledge) had an effect on social constructionto criminalize the behavior, but not the open one
                            
                         
                     
                 
                
                            
                    
                        SURVEI ATAS IMPLEMENTASI GOOD UNIVERSITY GOVERNANCE Studi Kasus STAIN Pekalongan 
                    
                    Rosyid, Ahmad; 
Fakhrina, Agus; 
Huda, Miftahul                    
                     Jurnal Penelitian  Vol 11 No 1: Mei 2014 
                    
                    Publisher : IAIN Pekalongan 
                    
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                                DOI: 10.28918/jupe.v11i1.419                            
                                            
                    
                        
                            
                            
                                
The implementation of Good University Governance’s principles (accountability and responsiveness), academic culture, academic’s service quality and initiatives in the STAIN Pekalongan’sacademic society was tested in this study. Data werecollected from three main internal stakeholders (students, staffs, and lecturers) usingquestionnaire and their perception differences were analized using non parametric test of difference. The results show that (1) the total averages results placed between 7.34 to 9.89 which means that research variables were at a medium level (2) lecturers’ perceptions differ significantly from bothstaffs and students.
                            
                         
                     
                 
                
                            
                    
                        EVALUASI KUALITAS LAYANAN PENDIDIKAN PADA STAIN PEKALONGAN DENGAN INSTRUMEN SERVQUAL 
                    
                    Rosyid, Ahmad; 
Fakhrina, Agus; 
Fuad, Iwan Zaenul                    
                     Jurnal Penelitian  Vol 9 No 2: November 2012 
                    
                    Publisher : IAIN Pekalongan 
                    
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                                DOI: 10.28918/jupe.v9i2.138                            
                                            
                    
                        
                            
                            
                                
Penelitian ini bertujuan untuk menguji kualitas pelayanan akademik di Pekalongan STAIN dengan membandingkan siswa harapan dengan persepsi mereka terhadap pelayanan akademik mereka diterima. SERVQUAL instrumen digunakan untuk mengukur kualitas dimensi yang memiliki lima aspek yaitu keandalan, tanggap, jaminan, empati dan bukti fisik. Hasilnya adalah kesenjangan antara harapan dan persepsi. Kemudian, itu diuji apakah kesenjangan ini adalah signifikan atau tidak dengan menggunakan Wilcoxon Menandatangani uji Rank. Langkah selanjutnya untuk menghasilkan berguna analisis bagi para pengambil keputusan dengan menggunakan Kinerja Penting Analysis (IPA). Hasil pengujian menunjukkan bahwa baik semua item atau dimensi memiliki kesenjangan negatif. Ini berarti bahwa akademik kualitas pelayanan di Pekalongan STAIN masih memerlukan beberapa perbaikan.
                            
                         
                     
                 
                
                            
                    
                        Mahasiswa Ekonomi Syariah di Mata Pengguna Lulusan 
                    
                    Rosyid, Ahmad                    
                     Jurnal Penelitian  Volume 13 Nomor 1 2016 
                    
                    Publisher : IAIN Pekalongan 
                    
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                                DOI: 10.28918/jupe.v13i1.1185                            
                                            
                    
                        
                            
                            
                                
Penelitian ini bertujuan untuk melihat penilaian mitra PPL atas 1) kinerja mahasiswa PPL prodi ekonomi syariah 2) kepuasan mitra PPL dan 3) tindak lanjut panitia PPL atas keluhan mitra PPL pada pelaksanaan PPL tahun 2015. Data dikumpulkan menggunakan instrumen kuesioner dan hasilnya menunjukkan bahwa secara umum kinerja mahasiswa PPL prodi ekonomi syariah dinilai dalam rentang kategori cukup, baik dan sangat baik dengan prosentase terbesar pada kategori baik. Namun untuk kinerja penguasaan atas bahasa asing muncul penilaian kurang walaupun jumlahnya tidak banyak. Sedangkan untuk penilaian atas panitia PPL dalam menanggapi komplain mitra PPL maka umumnya dijawab baik.
                            
                         
                     
                 
                
                            
                    
                        Effect of Frequency of Interim Financial Reporting on Information Asymmetry and Cost of Equity in Companies Listed in Jakarta Islamic Index 2012-2018 
                    
                    Ahmad Rosyid; 
Alvita Tyas Dwi Aryani                    
                     FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 3 No 2 (2020): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah 
                    
                    Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro 
                    
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                                DOI: 10.32332/finansia.v3i2.2289                            
                                            
                    
                        
                            
                            
                                
The purpose of this research is to find out the relationship between the frequency of interim financial reporting with information asymmetry and cost of equity for issuers in the Jakarta Islamic Index for the period 2012 to 2018. Research findings on 84 companies, namely (1) there is no relationship between the frequency of interim financial reporting with information asymmetry (2 ) there is no relationship between the frequency of interim financial reporting with the cost of equity. The absence of this relationship is caused by (1) interim financial reporting frequency data that are not different between issuers (2) research settings.
                            
                         
                     
                 
                
                            
                    
                        KRIMINALISASI SOSIOLOGIS NIKAH SIRI 
                    
                    Iwan Zaenul Fuad; 
Agus Fakhrina; 
Abdul Azis; 
Ahmad Rosyid                    
                     Jurnal Penelitian Vol 8 No 1: Mei 2011 
                    
                    Publisher : IAIN Pekalongan 
                    
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                                DOI: 10.28918/jupe.v8i1.40                            
                                            
                    
                        
                            
                            
                                
However, Nikah Siri (unregistered marital) has been seen asa part of the social behavior, and lived in Indonesian society. Thisbehavior often impact living condition of social structure. In anotherside, this social problem must be fixed with appropriate law-makingsystem. The Act Plan of “Hukum Peradilan Agama Bidang Perkawinanâ€(RUU HPABP) was noted in commitment to criminalize the behavior.Some sounds of pro and anti toward this Act Plan nowadays, makethis issues more interesting be reseacrhed. Applying symbolicinteractionism approach and labelling theory, this study examined thecriminalization issues on the Act Plan in social framework. The frameworkis critical to assume the effectiveness of law making processbased on people participation. This research took place in PekalonganDistrict (the City and Regency of Pekalongan), which is noted for the‘hidden’ large number of nikah siri practices. Results of the study revealedthe social criminalization of Nikah Siri akin to kinds of people’sperception toward the behavior. The hidden types of Nikah Siri(hidden from people’s knowledge) had an effect on social constructionto criminalize the behavior, but not the open one
                            
                         
                     
                 
                
                            
                    
                        PENGGUNAAN METODE DISCOUNTED CASH FLOW DAN UKURAN NON KEUANGAN DALAM PENGANGGARAN MODAL: PENDEKATAN KONTINJENSI 
                    
                    Ahmad Rosyid                    
                     Jurnal Penelitian Vol 8 No 2: Nopember 2011 
                    
                    Publisher : IAIN Pekalongan 
                    
                         Show Abstract
                        | 
                             Download Original
                        
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                                Original Source
                            
                        
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                                Check in Google Scholar
                            
                        
                                                                                    
                            | 
                                DOI: 10.28918/jupe.v8i2.85                            
                                            
                    
                        
                            
                            
                                
This study aims to (1) examine the degree of use between Discounted Cash Flow (DCF) method and non financial measures in capital budgeting (2) examine managers’ satisfaction on both methods when there is a contingency fit between those methods with two contingency variables: product standardization and firm strategy. This research used purposive sampling method to collect data. The research population was manufacturing firms listed in BEI and major non listed firms located in Jawa Tengah and got 35 responses. Multiple regression and Moderated Regression Analysis (MRA) were used to test the hypothesis. Research results indicate that (1) DCF method is not more important than non financial measures. Managers tend to use both methods simultaneously (2) firm strategy affects to DCF method and non financial measures significantly which it means that firms with prospector strategy tend to place more emphasis on non financial measures while firms with defender strategy tend to place more emphasis on DCF method. (3) product standardization has no effect on both methods (4) firm strategy has a moderating effect on the relation between two capital budgeting methods and manager’s satisfaction on budgeting process while product standardization has no effect.
                            
                         
                     
                 
                
                            
                    
                        EVALUASI KUALITAS LAYANAN PENDIDIKAN PADA STAIN PEKALONGAN DENGAN INSTRUMEN SERVQUAL 
                    
                    Ahmad Rosyid; 
Agus Fakhrina; 
Iwan Zaenul Fuad                    
                     Jurnal Penelitian Vol 9 No 2: November 2012 
                    
                    Publisher : IAIN Pekalongan 
                    
                         Show Abstract
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                            | 
                                DOI: 10.28918/jupe.v9i2.138                            
                                            
                    
                        
                            
                            
                                
Penelitian ini bertujuan untuk menguji kualitas pelayanan akademik di Pekalongan STAIN dengan membandingkan siswa harapan dengan persepsi mereka terhadap pelayanan akademik mereka diterima. SERVQUAL instrumen digunakan untuk mengukur kualitas dimensi yang memiliki lima aspek yaitu keandalan, tanggap, jaminan, empati dan bukti fisik. Hasilnya adalah kesenjangan antara harapan dan persepsi. Kemudian, itu diuji apakah kesenjangan ini adalah signifikan atau tidak dengan menggunakan Wilcoxon Menandatangani uji Rank. Langkah selanjutnya untuk menghasilkan berguna analisis bagi para pengambil keputusan dengan menggunakan Kinerja Penting Analysis (IPA). Hasil pengujian menunjukkan bahwa baik semua item atau dimensi memiliki kesenjangan negatif. Ini berarti bahwa akademik kualitas pelayanan di Pekalongan STAIN masih memerlukan beberapa perbaikan.