Ratno Agriyanto
Fakultas Ekonomi dan Bisnis Islam IAIN Walisongo

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STRATEGI PENGEMBANGAN JURUSAN EKONOMI ISLAM BERBASIS INPUT, PROSES, OUTPUT DAN OUTCOME PENDIDIKAN Agriyanto, Ratno
At-Taqaddum Volume 5, Nomor 2, November 2013
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1636.316 KB) | DOI: 10.21580/at.v5i2.645

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Department of Economics, Faculty of Shariah Islam has a strategic opportunity to grow and develop into educational institutions that produce a realiable human resource in the field of Islamic economics. However, in the progress of the graduates numbered only 57.121 people or 47% of graduates who obtain employment while the other or 64 graduates (53%) do not get a job. Under such conditions a thorough evaluation of the input, process, out put and outcome of Economics Department of Islamic education must be done before it appears on the existence of stigma perceived Islamic Economics Department can not create quality graduates but could only create unemployment. The purpose of this study is to identify good practices do offer Islamic economics in the development of Islamic Economics Department through the paradigm of input, process, output and outcome research pendidikan. Responden include Students, Faculty, Alumni and Alumni Users. Data analysis using descriptive qualitative. The results recommend to managers of Islamic Economics Department as follows: input paradigm improve the quality of inputs, increase new students with non-academic achievment, improving the compatibility of professional competence of teachers, curriculum improvementin order to accomodate the needs of industry, the head of department more communicative with stakeholders and enhance its position as a motivator, increases content competency-based learning student end. The paradigm of the department to plan activities on a periodic basis and set a measureable output, systematically structure the learning, creative learning model, improve discipline faculty, enhance cooperation, conduct an evaluation of the achievement of the plan periodically. Paradigm output increase graduate GPA, second equip students with competence. Paradigm equip science student outcomes that are relevant to the needs of the industry, to equip students with the moral integrity, professional attitude, entrepreneurship and the ability to adapt quickly to the external environment, equipping students with good language skills, the ability to think conceptually rational, systematic and critical, the ability material presented before the public, negotiation skills, the ability to guide, enhance the ability of students about the contract and Islamic transactions, cost and budgeting, accounting, financial analysis, and computer skilss.
ANALISIS KESIAPAN PELAKU EKONOMI SYARI'AH DALAM MENGHADAPI PELAKSANAAN WAJIB AUDIT Agriyanto, Ratno
At-Taqaddum Volume 3, Nomor 1, Juli 2011
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1928.891 KB) | DOI: 10.21580/at.v3i1.301

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To support the development of Islamic financial institutions the government issued several special regulations related to the control so that the presence of Islamic financial institutions are able to put forward the principle of accountability and professionalism. One of the regulations is the obligation of an audit by a public accounting firm for the institution of Islamic banking. But on the other hand the presence of the Islamic financial institutions has just developed, so it tis possible there is no readiness of the Islamic economic agents to face mandatory execution of audits by public accounting firms. The research objective is to determine how the level of preparedness of Islamic economic actors to the obligations of audits by public accountants and to provide models of affective learning strategies for economic actors, especially the Islamic financial institutions to be ready to implement the provisions of mandatory audit of Islamic Economic institutions.The methodology used in the study are as follows: (1) The subject study of Islamic Economic actors in Semarang with the unit of analysis to managers and accounting clerk (2) data collection method is survey the field to spread questionnaire and interview (3) The analisys used in the study is a qualitative descriptive approach.The results showed that the perpetrators of Islamic Banking in a ready condition for duty audited by a public accountant toward Islamic economic institutions. Although it is generally in ready condition, however there are some disadvantages of competence had by economic actors, such as, lack of understanding of Islamic transactions terms and mechanisms, such as, the terms Sharf, and activity of the bank based in return (profit). To overcome these economic actors expect/hope that there is an Islamic accounting training hoping the ease in obtaining the certification of Islamic accounting.
Strategi Pemberdayaan Lembaga Perekonomian Umat Agriyanto, Ratno
AL-TAHRIR Vol 12, No 1 (2012): Ekonomi Syariah
Publisher : IAIN Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/al-tahrir.v12i1.50

Abstract

Cooperative boarding school in Semarang as a local institution and the people show less than optimal performance when compared with other conventional cooperatives. Therefore, the researchers offer a model of cooperative empowerment boarding school with a balanced scorecard approach has been adapted to the characteristics of cooperative boarding school, in order to improve performance. The study was conducted on 11 cooperative boarding an active status, the unit being analyzed is the manager, and board members. Using descriptive analysis techniques with a qualitative approach. The research, among others, found to modify the scorecard on each perspective according to the characteristics inherent in the cooperative boarding school. The results of the cooperative implementation of balanced scorecard on the boarding school showed quite good performance in this category. Cooperative strategy of empowering Islamic boarding schools can not be compared among cooperative boarding school but must be done by increasing the scorecard perspectives that have poor performance.
REKONSTRUKSI FILSAFAT ILMU DALAM PERSPEKTIF PEREKONOMIAN YANG BERKEADILAN (KAJIAN TERHADAP ONTOLOGI, EPISTEMOLOGI DAN AKSIOLOGI ILMU EKONOMI YANG ISLAMI) Agriyanto, Ratno; Rohman, Abdul
At-Taqaddum Volume 7, Nomor 1, Juli 2015
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3060.705 KB) | DOI: 10.21580/at.v7i1.1530

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Indonesia adalah negeri jamrud di khatulistiwa yang kaya raya dengan sumber daya alam, namun demikian kekayaan alam tidak berbanding lurus dengan kesejahteraan rakyat. Letak kesalahan pengelolaan negeri ini tidak ada yang dapat memberikan penjelasan dengan memuaskan. Tulisan ini hanya sekedar pemikiran untuk memperkaya panduan perilaku Pengelola dan Rakyat Indonesia dalam berekonomi. Negara Indonesia ini telah dihuni oleh Pengelola dan Rakyat yang banyak belajar tentang ilmu pengetahuan yang rasionalis namun kurang memperhatikan rasa. Ilmu pengetahuan yang dilahirkan dari jaman renaissance lebih sekuler. Sekulerisme ilmu pengetahuan sesungguhnya menjadikan manusia berkepribadiaan terbelah (split personality), yakni manusia yang terpisah antara akal dan jiwanya; antara kepintaran dan kesalehan; antara ilmu dan perilaku; antara badan dan ruh. Manusia terdiri dari jiwa atau rasa dan badan. Pemisahan jiwa atau rasa dan badan menjadikan pandangan manusia tidak sebagai manusia yang utuh. Sekularisasi ilmu pengetahuan sebenarnya tidak sesuai dengan cita-cita luhur pendiri Bangsa Indonesia yang menghendaki pembangunan jiwa dan raga. Ilmu barat modern menjadikan alam semakin cepat mengalami krisis multi dimensi. Tulisan ini mengajak kita semua untuk kembali menyatukan antara Ilmu Ekonomi dan Agama, karena Agama adalah sumber ilmu.
REDEFINING OBJECTIVE OF ISLAMIC BANKING; STAKEHOLDERS PERSPECTIVE IN INDONESIA Agriyanto, Ratno
Economica: Jurnal Ekonomi Islam Vol 6, No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2015.6.2.795

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Bank syariah harus memiliki tujuan yang berbeda bila dibandingkan dengan perbankan konvensional. Perkembangan bank syariah di latar belakang oleh motivasi ekonomi atau sosial. Penelitian ini akan membuktikan apa sebenarnya tujuan pendirian Bank Islam di Indonesia. Penelitian ini menguji data primer yang melibatkan responden yang mewakili pemangku kepentingan Perbankan Syariah; Pelanggan, Deposan, Masyarakat, Manajer Bank Syariah, Karyawan, Regulator dan Dewan Pengawas Syariah. Analisis uji beda digunakan untuk menentukan persepsi responden terhadap berbagai tujuan Perbankan Syariah di Indonesia. Temuan penelitian mengungkapkan bahwa ada perbedaan perspektif antara berbagai stakeholder tentang tujuan perbankan Islam. Secara umum stakeholder mengharapkan agar Perbankan Syariah di Indonesia focus kepada tujuan sosial, tetapi tidak meninggalkan sifat sebagai lembaga komersial. Implikasi praktis bagi bank syariah di Indonesia diharapkan untuk mengikuti keinginan masyarakat untuk terus meningkatkan kepedulian sosial. Kegiatan sosial yang dapat dilakukan oleh Bank Syariah seperti mengurangi tingkat kemiskinan, mempromosikan nilai-nilai Islam dalam bisnis, melaksanakan pembangunan ekonomi yang berkelanjutan. Tuntutan yang tinggi dari tujuan komersial manajer bank syariah (manajer dan karyawan) harus dikurangi dengan meningkatkan peran Dewan Pengawas Syariah. Implikasi dari hasil ini untuk penelitian masa depan adalah untuk menguji hubungan dari pelaksanaan tujuan sosial dengan kinerja keseluruhan dari Bank Syariah.
MODEL REKAYASA PERILAKU MENGGUNAKAN INFORMASI AKUNTANSI BERBASIS AKRUAL PADA ORGANISASI PEMERINTAH Agriyanto, Ratno
Jurnal Akuntansi dan Keuangan Indonesia Vol 15, No 1 (2018)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (636.044 KB) | DOI: 10.21002/jaki.2018.05

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This study uses the theory of planned behavior, cognitive theory and theory of expectation to test the determinants of behavior using accrual basis accounting information. This study uses 147 respondents of local government financial managers in Semarang City and Banyumas Regency. The result of this research shows that trust has positive effect on attitude. Behavior, subjective norms and perceived control behaviors also positively influence the intention in using accrual basis accounting information. Intention and perceived behavior controls positively affect the behavior of using accrual basis accounting information. The results also show that Intolerance of Ambiguity weakens the influence of intention on behavior, while accounting performance based reward strengthens the influence of intention on behavior. The practical implications of the research can be used by governments as behavioral engineering strategies using accrual basis accounting information. The practical implications of the research can be as behavioral engineering strategies using accrual basis accounting information on government organizations.
The Role of Spirituality in the Behavior of Sharia Bank Mobile Banking: Evidence from Indonesia Inayah, Nur; Agriyanto, Ratno; Warno, W
Walisongo: Jurnal Penelitian Sosial Keagamaan Vol 26, No 1 (2018)
Publisher : LP2M - Universitas Islam Negeri (UIN) Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/ws.26.1.2611

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The purpose of this research is to examine the behavior of sharia bank customers in using mobile banking (using a modified Technology Acceptance Model) with additional spiritual variables. The research population is about one hundred customers of sharia bank in Indonesia. The results of this study indicate that: (1) perceived ease has a positive effect on the attitude of using mobile banking through the use of perceptions, (2) the perception of benefits has a positive effect on the attitude of using mobile banking, (3) expediency has a positive effect on the behavioral interest in using mobile banking, (4) behavioral interest has a positive effect on mobile banking use, and (5) spiritual motivation has a positive effect on mobile banking use.
Analisis Determinan Efisiensi Bank Umum Syariah Indonesia Dengan Variabel Moderating Profitabilitas Ranaswijaya, Ranaswijaya; Agriyanto, Ratno
MALIA: Journal of Islamic Banking and Finance Vol 3, No 1 (2019)
Publisher : MALIA: Journal of Islamic Banking and Finance

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

 
The Effect of Sustainability Report and Profitability on Company Value: Evidence from Indonesian Sharia Shares Rizki, Mita Kurnia; Agriyanto, Ratno; Farida, Dessy Noor
Economica: Jurnal Ekonomi Islam Vol 10, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2019.10.1.3747

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The purpose of this research is to determine the effect of sustainability report disclosure and profitability on firm value. Type of this research uses a quantitative method with multiple linear regression of the data analysis techniques. The data used in this research are secondary data. The population of research companies are listed on the Indonesia Sharia Stock Index (ISSI) as of December 29, 2017. The sample used purposive sampling method on 13 company samples. The results of this research indicate that sustainability report does not affect firm value and profitability affects firm value. This study implies that regulators should encourage companies to disclose sustainability reports because there are still a few companies that disclose it. Regulators are also expected to participate in providing socialization so that investors understand the meaning of the sustainability report.Tujuan dari penelitian ini adalah untuk mengetahui pengaruh laporan keberlanjutan dan profitabilitas terhadap nilai perusahaan. Penelitian ini menggunakan metode kuantitatif dengan regresi linier berganda. Data dalam penelitian ini adalah data sekunder. Populasi perusahaan penelitian terdaftar di Indeks Saham Syariah Indonesia (ISSI) pada tanggal 29 Desember 2017. Sampel menggunakan metode purposive sampling pada 13 perusahaan. Hasil penelitian menunjukkan bahwa laporan keberlanjutan tidak berpengaruh terhadap nilai perusahaan dan profitabilitas berpengaruh terhadap nilai perusahaan. Studi ini menyiratkan bahwa regulator harus mendorong perusahaan untuk mengungkapkan laporan keberlanjutan karena masih ada beberapa perusahaan yang mengungkapkannya. Regulator juga diharapkan untuk berpartisipasi dalam memberikan sosialisasi sehingga investor memahami arti dari laporan keberlanjutan.
THE EFFECT OF REGIONAL ORIGINAL INCOME AND BALANCE FUNDING ON REGIONAL GOVERNMENT FINANCIAL PERFORMANCE Awwaliyah, Noor Farieda; Agriyanto, Ratno; Farida, Dessy Noor
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 | Full PDF (230.566 KB) | DOI: 10.21580/jiafr.2019.1.1.3745

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Purpose - The purpose of the research was to determine the effect of local revenue and intergovernmental revenue on the financial performance of local government.Method - This research used Stewardship Theory. The method used is quantitative research method. The method of data analysis used is multiple linear regression analysis. This research used secondary data. The population in this research is the Regency in Central Java which consists of 29 regencies and 6 cities.Result - The results showed that first, local revenue had positive effect on financial performance of local government. Second, intergovernmental revenue had positive effect on financial performance of local government. Third, local revenue and intergovernmental revenue together had influence on financial performance of local government.Implication - The practical implication of this research is that the Regency Governments in Central Java  are expected to reduce dependence on the central government by optimizing the potential of existing income sources to be able to further improve their financial performance.Originality - An originality of research is focused on two  variables; regional original income and intergovernmental revenue and uses the measurement of independence index for the dependent variable. financing.