Article Per Year (5 Year)
p-Index From 2019 - 2024
0.817
P-Index
This Author published in this journals
All Journal JURNAL PENDIDIKAN TAMBUSAI JURNAL PENELITIAN FINANSIA : Jurnal Akuntansi dan Perbankan Syariah JURNAL HUKUM ISLAM Jurnal Ekonomi Dan Bisnis Jurnal Akuntansi dan Audit Syariah (JAAIS) Jurnal Penelitian
Ahmad Rosyid
UIN KH. Abdurrahman Wahid Pekalongan
Religion Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 20 Documents
Search

 1   2 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.653 KB) | DOI: 10.28918/jupe.v8i2.85

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.604 KB) | DOI: 10.28918/jupe.v12i1.644

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (162.097 KB) | DOI: 10.28918/jupe.v8i1.40

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.855 KB) | DOI: 10.28918/jupe.v11i1.419

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.086 KB) | DOI: 10.28918/jupe.v9i2.138

Abstract

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

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

Abstract

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

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.
BELENGGU TENGKULAK ATAS PETANI PEMBUDIDAYA LELE: Relasi Patron-Klien Budidaya Lele Di Wonotunggal Jawa Tengah Iwan Zaenul Fuad; Aenurofik Aenurofik; Ahmad Rosyid
Jurnal Hukum Islam Volume 13, Nomor 2, Desember 2015
Publisher : Fakultas Syariah Institut Agama Islam Negeri Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jhi.v13i2.488

Abstract

Abstract: Within the context of Indonesia as a muslim majority country, Islamic teaching has been widely implemented throughout the country. As a result, Islamic values have become the foundation and basic values within societal economic practices. These values, among others, include social and economic justice and equality. However, these values are not always implemented when people's injustice and greed are in play. One of the cases that can provide example in this case is the relationship between catfish farmers and distributors in Wonotunggal, Batang, Central Java. As a commodity with high economical value, many farmers grow catfish. Thus, there was a big need for catfish distributors to facilitate the rising numbers of catfish farmers, to help them sell the catfish. However, there were many distributors who made attempt to control the market, which give disadvantages to the farmers. One of the examples of such disadvantageous practices is 'ijon', or lending money to the farmers with high interest. As a result many farmers were trapped into debt. This study aims at exploring the relationship between catfish farmers and distributors in Siwatu Village, Wonotunggal, Batang.Abstrak: Keberadaan ajaran Islam yang sarat akan pesan moral, tidak diperuntukkan bagi sebagian golongan saja, melainkan rahmatan li al-‘alamin (berlaku universal). Implikasinya, dalam mendistribusikan kesejahteraan-kemakmuran, harus selalu berpijak pada nilai keadilan dan pemerataan. Namun dalam praktiknya, nilai moral luhur ini berhadapan dengan nafsu keserakahan manusia, yang tidak segan melakukan penindasan dalam mengeksplorasi sumber-sumber kekayaan. Hal ini juga nampak dalam relasi antara petani lele dan tengkulak di Batang. Jawa Tengah. Sebagai komoditas yang punya nilai ekonomis, membuat petani berlomba membudidayakannya. Seiring dengan merebaknya budidaya lele, muncul tengkulak, yang awalnya membantu petani dalam memasarkan budidayanya. Hubungan mulai berkembang dalam pola patron-klien, di mana tengkulak mulai mengendalikan sekaligus menindas petani dengan keunggulan modal dan daya tawar yang dimilikinya. Seringkali ini didahului dengan praktik ijon di mana tengkulak memberikan kredit rente yang mengakibatkan petani lele terjerat hutang berlipat. Penelitian ini bertujuan menguak proses terjadinya hubungan patron-klien antara petani dengan tengkulak sekaligus melihat kekuatan daya ikat hubungan ini dalam budidaya lele, khususnya di Desa Siwatu, Kecamatan Wonotunggal Kabupaten Batang.
KRIMINALISASI SOSIOLOGIS NIKAH SIRI Iwan Zaenul Fuad; Agus Fakhrina; Abdul Azis; Ahmad Rosyid
Jurnal Penelitian Vol 8 No 1: Mei 2011
Publisher : IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jupe.v8i1.40

Abstract

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
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 | Original Source | Check in Google Scholar | DOI: 10.28918/jupe.v8i2.85

Abstract

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.
Co-Authors Abdul Azis Abdul Azis Aenurofik Aenurofik Agus Fakhrina Aryani, Alvita Tyas Dwi Damayanti, Elok Iwan Zaenul Fuad Iwan Zaenul Fuad Iwan Zaenul Fuad Kuraini Nur Dinia Nur Fitriana Solly Aryza