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The Contribution Of ZIS Funds In Strenggthening Rural Infrastructure Murtadho Ridwan; Irsad Andriyanto
ZISWAF Vol 5, No 2 (2018): ZISWAF: Jurnal Zakat dan Wakaf
Publisher : State Islamic Institute of Kudus (IAIN Kudus)

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.

Pengaruh Return on Asset, Net Profit Margin, dan Earning Per Share Terhadap Harga Saham Perusahaan Rokok Go Public Irsad Andriyanto; Silvia Khoirunnisa
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

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.

Pengaruh Rasio Keuangan dan Pertumbuhan Perusahaan Terhadap Peringkat Obligasi Syariah Pradini Rifki Fitriani; Irsad Andriyanto; Murtadho Ridwan
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

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 Spiritual Entrepreneur of The Santri Based On Falsafah Local Wisdom Gusjigang In The City of Kudus Bayu Tri Cahya; Saidatul Munawwaroh; S Surepno; Irsad Andriyanto
Al Tijarah Vol 7, No 1 (2021)
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v7i1.5636

The Kudus Regency society is known as the santri's merchant is so persistent, skilled, and hardworking. The personage of Sunan Kudus is characterized as waliyul Ilmy and this Guardian teaches a philosophy "gusjigang" with a good typology core moral, intelligent of religion and good at trading. The teachings of Gusjigang for the trader's life were able to raise a distinctive characteristic that formed the spiritual value of their daily life. So this research will illustrate the spiritual value of the merchant santri's who are based on the philosophy of local wisdom of Gusjigang in Kudus Regency. The data analysis method used is qualitative with a phenomenology approach and data collection using interviews, observation, and documentation techniques. The purpose of the study of this article is to reveal the spiritual value of the merchant santri's based on the philosophy of local wisdom Gusjigang. the study gave a result of the spiritual practice of merchant santri's in the form of Dalail Khairat fasting, fasting sunnah, Tahajud Praying, and Dhuha praying, and Dzikrullah, as well as the relevance of Gusjigang philosophy, to apply to the self the santri's merchant produce a characteristic that is futurist, altruism, Ihsan and philanthropic.

The Spiritual Entrepreneur of The Santri Based On Falsafah Local Wisdom Gusjigang In The City of Kudus Bayu Tri Cahya; Saidatul Munawwaroh; S Surepno; Irsad Andriyanto
Al Tijarah Vol. 7 No. 1 (2021): Al Tijarah | June
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v7i1.5636

The Kudus Regency society is known as the santri's merchant is so persistent, skilled, and hardworking. The personage of Sunan Kudus is characterized as waliyul Ilmy and this Guardian teaches a philosophy "gusjigang" with a good typology core moral, intelligent of religion and good at trading. The teachings of Gusjigang for the trader's life were able to raise a distinctive characteristic that formed the spiritual value of their daily life. So this research will illustrate the spiritual value of the merchant santri's who are based on the philosophy of local wisdom of Gusjigang in Kudus Regency. The data analysis method used is qualitative with a phenomenology approach and data collection using interviews, observation, and documentation techniques. The purpose of the study of this article is to reveal the spiritual value of the merchant santri's based on the philosophy of local wisdom Gusjigang. the study gave a result of the spiritual practice of merchant santri's in the form of Dalail Khairat fasting, fasting sunnah, Tahajud Praying, and Dhuha praying, and Dzikrullah, as well as the relevance of Gusjigang philosophy, to apply to the self the santri's merchant produce a characteristic that is futurist, altruism, Ihsan and philanthropic.

The Analysis of The Impact of Financial Factors on The Performance of Sharia Stocks sultan Mahesa Syahrial; Sufiana Noor; Irsad Andriyanto
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

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.

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