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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (727.77 KB) | DOI: 10.32332/finansia.v3i2.2289

Abstract

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.
TINGKAT KESEHATAN BANK BUMN SYARIAH DENGAN BANK BUMN KONVENSIONAL: METODE RGEC (Risk Profile, Good Corporate Governance, Earning dan Capital) Nur Fitriana; Ahmad Rosyid; Agus Fakhrina
Jurnal Ekonomi Dan Bisnis Vol 17, No 2 (2015): Jurnal Ekonomi dan Bisnis September 2015
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (945.63 KB) | DOI: 10.31941/jebi.v17i2.332

Abstract

This study aims to compare the level of health of sharia state-owned banks to conventional stateownedbanks using the latest instruments of Bank Indonesia, RGEC. Variables are compared namelyrisk profile, good corporate governance, earnings, and capital. Data are tested using Mann-Whitneyand the results show no significant difference between the two except on earnings. This difference isdue to the difference between the assets and the age of the two.Kata Kunci: RGEC, Bank BUMN Syariah, Bank BUMN Konvensional, Tingkat Kesehatan Bank
Whistleblowing System dan Lingkungan Pengendalian Dalam Pencegahan Korupsi Dana Desa dimoderasi Perilaku Etis Kuraini Nur Dinia; Ahmad Rosyid
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 3 No. 2 (2022): December 2022
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jaais.v3i2.5987

Abstract

The increasing number of corruption cases in the village government requires preventive measures to prevent the increase in the number of cases. This research aims to determine the effect of the whistleblowing system and control environment on efforts to prevent corruption in the village government with ethical behavior as moderating. This research is a quantitative research using purposive sampling technique in taking the sample. This study uses primary data by sending questionnaires and secondary data obtained from official sources. From 144 village officials in each village in Blado District, an analysis was carried out using SPSS 26, and using Moderates Regression Analysis as a regression test on the moderating variabel. The test results show that the whistleblowing system and control environment have a significant effect on preventing corruption, and ethical behavior can not moderate the whistleblowing system and control environment for preventing corruption.
Literasi Zakat pada pada Mahasiswa Perguruan Tinggi Keagamaan Islam dan Perguruan Tinggi Umum di Pekalongan AlvitaTyas Dwi Aryani; Ahmad Rosyid
Jurnal Pendidikan Tambusai Vol. 7 No. 1 (2023): April 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.449 KB)

Abstract

Riset ini bertujuan untuk menguji tingkat literasi zakat pada mahasiswa Perguruan Tinggi Keagamaan Islam (PTKI) dan mahasiswa Perguruan Tinggi Umum (PTU) di Pekalongan. Survei ini menggunakan instrumen yang dikeluarkan oleh Baznas. Berdasarkan survei terhadap 403 mahasiswa ditemukan hasil (a) Indeks literasi zakat mahasiswa PTKI sebesar 68,98 dan PTU sebesar 65,85 berada pada tingkat moderat/menengah (b) pemahaman dasar zakat mahasiswa PTKI sebesar 75,55 dan mahasiswa PTU sebesar 74,07 berada pada tingkat moderat (c) pemahaman lanjut zakat mahasiswa PTKI sebesar 61,41 berada pada tingkat moderat sedangkan mahasiswa PTU berada pada tingkat rendah yaitu sebesar 57,84 (d) skor mahasiswa PTKI dan PTU berada pada tingkat rendah untuk variabel pemahaman regulasi zakat dan pemahaman dampak zakat.
Mahasiswa Ekonomi Syariah di Mata Pengguna Lulusan Ahmad Rosyid
Jurnal Penelitian Volume 13 Nomor 1 2016
Publisher : LPPM UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.304 KB) | DOI: 10.28918/jupe.v13i1.1185

Abstract

This study aims to look at the assessment PPL partner on 1 ) the performance of students Prodi EKOS 2) PPL partner satisfaction and 3 ) follow-up committee on the complaint PPL partner. Data were collected using a questionnaire and the results show that the performance PPL student Prodi EKOS are rated in the range enough categories , good and very good with the largest percentage in good categories . But for the performance mastery of foreign languages appeared less votes despite not many. As for the assessment of the committee in response to a complaint, PPL partner generally considered aswell .
User Satisfaction on Academic Information System in UIN KH Abdurrahman Wahid Pekalongan Alvita Tyas Dwi Aryani; Ahmad Rosyid; Bill Pangayow
Applied Information System and Management (AISM) Vol 6, No 2 (2023): Applied Information System and Management (AISM)
Publisher : Depart. of Information Systems, FST, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aism.v6i2.31245

Abstract

The aim of this research is to evaluate the satisfaction level of students, lecturers, and educational staff towards the integrated academic information system, Sistem Informasi Akademik Terpadu (SIKADU), at UIN KH Abdurrahman Wahid Pekalongan, and to test whether there are any differences in satisfaction levels among these three groups. Additionally, this study aims to identify any issues encountered by users while utilizing it. The population for this research consists of users of SIKADU in UIN KH Abdurrahman Wahid Pekalongan. A convenience sampling technique was employed, and 162 respondents were selected as the sample. The data was analyzed using descriptive statistics, Kruskal Wallis and Cronbach's alpha test. The findings revealed that (1) there are significant differences in satisfaction levels among these three groups (2) 61.8% of the respondents were satisfied with the performance of SIKADU (3) only 17.3% of respondents accessed SIKADU on a daily basis (4) the majority of respondents (67.3%) accessed SIKADU through their mobile phones while at home (5) all dimensions of satisfaction measurement were deemed valid and reliable (6) the primary obstacles faced by the academic community were related to inputting data during course input and downloading scoring forms using SIKADU.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v3i2.2289

Abstract

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.
Real-Time Data Acquisition and Monitoring of Three Phase Load Balance in Electricity Distribution Aryani, Dharma; Yusril, Muhammad; Idris, Ahmad Rosyid; Aminah, Nur; Raharjo, Muh. Fajri; Lumembang, Christian
EPI International Journal of Engineering Vol 6 No 2 (2023): Volume 6 Number 2, August 2023
Publisher : Center of Techonolgy (COT), Engineering Faculty, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25042/epi-ije.082023.01

Abstract

A real-time monitoring mechanism for three-phase electrical power distribution panels is essentially needed to ensure that the power is evenly distributed across all phases, so that the efficiency of energy usage could be maintained. This paper presents monitoring and data acquisition system for three-phase balance distribution. The system ensures balanced distribution of electrical power in order to enhance the efficiency and reliability of power systems. It leverages advanced technologies to collect, analyze, and report data, providing valuable insights into the performance of the power distribution network. Data acquisition is established by using sensor PZEM004T to measure the electricity parameters which is integrated with Arduino microcontroller. In addition, real-time monitoring system is visualized through dashboard data management for more informative data acquisition and analytic purposes. The performance is evaluated by testing the instrument and application at a distribution panel within a span of five days to monitor electrical parameters. The results show that real-time monitoring system for three phase balance works perfectly to provide actual data and phase balance condition. The phase imbalance values are higher during the peak working hours where the loads are dynamics and extensively used.
Initiation Of Pancasila Student Profile In Upper Class Cultural Diversity Of Elementary School Students Suswandari, M. Pd, Dr. Meidawati; Dwi Anggraeni Siwi; Kevin William Andri Siahaan; Froilan Mobo; Harsono; Ahmad Rosyid
Kawruh: Journal of Language Education, Literature and Local Culture Vol. 6 No. 1 (2024): April 2024
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/kawruh.v6i1.4710

Abstract

The purpose of this study was to find out and describe the profile initiation of Pancasila students in the cultural diversity of the upper grades of elementary schools at SD N Demakan 01 Sukoharjo. This research is a qualitative research. This research was conducted at SD N Demakan 01. The determination of informants in this study used a purposive sampling technique. Informants in this study were class IV teachers at SD N Demakan 01 Mojolaban. Data collection techniques in this study are through interviews and documentation. Test its validity using source triangulation technique. Researchers present data using narrative text in the form of interactive data analysis. The results of the study show that the value of diversity or diversity is taught to participants at SD N Demakan 01 Sukoharjo, namely to get used to living in Indonesian society which has a diversity of ethnicities and cultures. Learning activities that can foster a global diversity character at SD N Demakan 01 Sukoharjo include not being picky with friends at school, associating with anyone regardless of religion, ethnicity and race, implementing tolerance, namely teachers and students during group discussions do not blame each other and justifying but respecting differences of opinion when discussing in class, respecting friends at school who are practicing prayer and fasting, studying and preserving cultures from other regions, and efforts to strengthen the climate of diversity in schools through storytelling.
PEMBANGUNAN APLIKASI PAYMENT GATEWAY UNTUK MONITORING DONASI DI UIN KH ABDURAHMAN WAHID PEKALONGAN Rosyid, Ahmad; Aryani, Alvita Tyas Dwi; Fathoni, M. Nur; Panuntun, Febri Ambar; Fathan, Zulmi; Kamal, M. Rikzam; Wasito, Abid Tommy; Rosyid, Fiqi; Riyadi, Akhmad; Sirojuddin, M. Sirojuddin; Arifin, Samsul
ABDIMAS UNWAHAS Vol 9, No 1 (2024)
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/abd.v9i1.11045

Abstract

Pengumpulan donasi pembangunan masjid kampus UIN KH Abdurrahman Wahid oleh panitia pembangunan masjid dan PAGOMA (Paguyuban Orang Tua Mahasiswa) selama ini dilakukan melalui cara manual seperti hanya menggunakan satu rekening penampungan donasi dan menggerakkan tenaga relawan untuk mengumpulkan donasi dari para donatur. Hal ini menyebabkan transparansi pengelolaan dana donasi dipertanyakan karena laporan tidak bersifat real time dan merepotkan pengelola dana donasi dalam menyiapkan laporan ke masyarakat. Oleh karenanya melalui kegiatan pengabdian masyarakat ini dikembangkan aplikasi payment gateway yang diharapkan akan mampu memberikan manfaat bagi pengelola dana donasi berupa potensi kenaikan penerimaan dana donasi dan kemudahan pelaporan pengelolaan dana donasi secara berkala. Sedangkan manfaat bagi para donatur berupa kemudahan dalam berdonasi karena banyaknya channel pembayaran donasi yang disediakan. Pendekatan PAR (Participatory Action Research) yaitu pendekatan yang berorientasi kepada upaya peningkatan peran   serta   masyarakat   secara langsung   dalam    berbagai    proses    dan    pelaksanaan pengabdian dipilih dalam kegiatan pemberdayaan ini. Hasilnya berupa aplikasi payment gateway yang dapat diakses di https://donasi-masjid.uingusdur.ac.id/ dan telah disertakan pula panduan cara penggunaannya agar pengelola dana donasi dapat memantau dana yang masuk dan melihat laporannya secara real time.Kata Kunci: Masjid kampus UIN K.H. Abdurrahman Wahid Pekalongan , Payment Gateway, Pengelolaan dana donasi