Articles

Konsep Maqâmât dalam Tradisi Sufistik K.H. Ahmad Asrori al-Ishaqy Rosidi, Rosidi
TEOSOFI: Jurnal Tasawuf dan Pemikiran Islam Vol. 4 No. 1 (2014): June
Publisher : Aqidah and Islamic Philosophy Study Program, Faculty of Ushuluddin and Philosophy, Sunan Ampel State Islamic University Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (578.83 KB) | DOI: 10.15642/teosofi.2014.4.1.29-55

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The article discusses the concept of sufistic thinking of K.H. Ahmad Asrori al-Ishaqy, the  murshid  (the spiritual guide) of al-Qâdirîyah wa al-Naqshabandîyah  tariqa  and the founder of al-Fithrah Islamic Boarding School in Kedinding Lor 99 Kenjeran Surabaya. In this article, the writer focuses mostly on the stages of the sufistic thinking of Kiai Asrori, because there are many sufistic concept that he stated. In addition, the writer tries to unveil Kiai Asrori‟s concepts on sufistic realm which are implemented in daily lives, not only by himself, but also by his pupils and his followers. The purpose of this research is to describe the sufistic concept of Kiai Asrori, focusing on the stage (maqâmat) which has been stated in his public sermon, his statement stated for certain people, and also by his scipts. Besides, the purpose of this research is also to describe about how to implement his concepts in daily lives. The writer argues that the concept of the  maqâmat  stated by Kiai Asrori is different from other Islamic mysticism figure before him not only in terms of numbers but also in orders. The most significant difference is that the followers do not have to follow the stage step by step. According to him, his followers may choose the  maqâmatwhich are suitable with their ability.
DAKWAH MULTIKULTURAL DI INDONESIA Studi Pemikiran dan Gerakan Dakwah Abdurrahman Wahid Rosidi, Rosidi
Jurnal Analisis Vol 13, No 2 (2013): Jurnal Analisis (Jurnal Studi Keislaman)
Publisher : IAIN RADEN INTAN LAMPUNG

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AbstractHistory records that the process of Islamization in the archipelago lasted peacefully. It was under such peaceful process that made Islam became the religion of the majority of people who had previuosly embraced Hinduism , Buddhism , and traditional religion. Some factors that influenced the success of the Islamization process are identified mainly in the form of cultural approach rather than the use of violence and military force. The recent trend, however, shows that there is a shift in the methods of religious propaganda. Many muslim missionaries tend to be intolerant, rigid, self-righteous, even with their fellow muslims. Some even use violence such as damaging a place of worship, or prevent others to worship. This study tries to identify the approaches, methods, and multicultural tendency of Abdurrahman Wahid ( Gus Dur ), who preaches Islam with friendly and peaceful manners by respecting differences and the rights of every person.AbstrakSejarah mencatat bahwa proses Islamisasi di Nusantara dilakukan para da’i terdahulu berjalan secara damai, persuasif tanpa kekerasan, sehingga Islam secara berlahan menjadi agama mayoritas penduduk Nusantara yang awalnya sudah memeluk agama Hindu, Budha, dan aliran kepercayaan. Penghargaan, penggunaan seni, adat istiadat, dan tradisi kebudayaan lokal menjadi faktor penentu keberhasilan dakwah, bukan kekerasan dan kekuatan militer. Kini pasca reformasi wajah dakwah mengalami pergeseran, banyak kegiatan dakwah yang dilakukan saling memperolok satu dengan yang lain, merasa paling benar sendiri, kaku tidak toleran dan mudah menyalahkan orang lain yang berbeda paham. Bahkan ada yang menggunakan cara kekerasan seperti swiping, merusak tempat ibadah, dan menghalangi orang lain untuk ibadah. Tulisan ini berupaya mengurai pendekatan, metode, pemikiran dan gerakan dakwah multikultural Abdurrahman Wahid (Gus Dur) yang mendakwahkan Islam dengan ramah, damai menghargai perbedaan dan memperjuangkan hak-hak kultural setiap warga negara sebagai perwujudan dari Islam rahmatan lil ‘alamin.Kata Kunci : dakwah multikultural, Islam Nusantara, Gus Dur.
SEARCHING FOR A MORAL CHARACTER: THE GENESIS OF THE AUDITORS DUTY Budisusetyo, Sasongko; Subroto, Bambang; Rosidi, Rosidi; Solimun, Solimun
Journal of Economics, Business, and Accountancy | Ventura Vol 16, No 3 (2013): Desember 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.228

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Frequently, questions are asked to the accounting profession in the face of ethical dilemmas such as how auditors should behave. Many studies have shown moral character is important in ethical judgment, but there is very little explanation about the moral character of its own. This study aimed to test empirically the effect of individual personality factors, such as moral character variables comprising the dimensions of spirituality, idealism, moral courage, and perspective taking in the ethical judgment. Research data was obtained by distributing questionnaires to the auditor in Surabaya and Jakarta. Auditors ethical decision-making is measured by making a story of ethical scenarios. Furthermore, the data were analyzed using software WarpPLS. This study shows importance of moral character in an auditors ethical decision. This study shows that being an accountant is a choice being a noble human being and not a mere pursuit of economic benefits.
Pengaruh Kecakapan Manajerial Terhadap Kualitas Laba yang Dimoderasi oleh Kualitas Audit Waskito, Iman; Subroto, Bambang; Rosidi, Rosidi
Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The Effect of Managerial Ability to Income Quality Moderated by Audit Quality. The Objective of this research is to examine the impact of managerial ability on earnings quality. This research uses manufacturing companies listed in the Indonesian Stock Exchange for the periods 2006-2008, in which 63 companies (189 firms-year) are used as samples. The managerial ability is measured using Data Envelopment Analysis (DEA). The earnings quality is measured by the extent that accruals map into cash flows. The quality of auditor is measured using the perception of the users of audit firm quality. Using Moderated Regression Analysis, the study finds evidence that the managerial ability had  impact on the earnings quality, but auditor quality did not have an impact on the relationship between managerial ability and earnings quality. Pengaruh Kecakapan Manajerial terhadap Kualitas Laba yang Dimoderasi oleh Kualitas Audit. Tujuan dari penelitian ini adalah untuk menguji pengaruh kecakapan manajerial terhadap kualitas laba. Penelitian ini menggunakan perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama tiga periode yaitu 2006 sampai dengan 2008, dengan jumlah sampel sebanyak 63 perusahaan (189 data amatan). Kecakapan manajerial diukur dengan menggunakan Data Envelopment Analysis (DEA). Kualitas laba diukur dengan kemampuan kebijakan akrual menjadi kas. Kualitas auditor diukur menggunakan persepsi pengguna laporan keuangan terhadap kualitas KAP. Dengan menggunakan Moderated Regression Analysis, ditemukan bahwa kecakapan manajerial berpengaruh terhadap kualitas laba, namun kualitas auditor yang berinteraksi dengan kecakapan manajerial tidak berpengaruh terhadap kualitas laba.
Pengungkapan Pro Forma dan Keputusan Investor: Uji Empiris Teori Signaling dan Teori Pasar Efisien di Bursa Efek Indonesia (BEI) Rura, Yohanis; Subroto, Bambang; Sudarma, Made; Rosidi, Rosidi
Jurnal Akuntansi Multiparadigma Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Pro Forma Disclosures And Investor Decision: Signaling Theory Empirical Test and Efficient Market Theory In Indonesia Stock Exchange (BEI).The objective of research is to examine the signaling theory and efficient market theory whether the “quality” firms marketed their firm using pro forma disclosure and not mislead the investors. The pro forma disclosure of inside information is made to remote the investors from the effect of adverse selection.The research approach is quantitative with multiple regression analysis. Research sample includes 113 firm years from 2001 to 2008. The hypothesis test indicates the mixed result. The finding of research does not support the signaling theory that the “quality” firms give a signal to market through pro forma disclosure. Other important finding shows that the simultaneous test empower the efficient market theory by confirming that the market response to the day when the information is published. Pengungkapan Pro Forma Dan Keputusan Investor: Uji Empiris Teori Signaling Dan Teori Pasar Efisien Di Bursa Efek Indonesia (BEI).Penelitian ini bertujuan untuk menguji signaling theory and efficient market theory apakah “kualitas” perusahaan dalam memasarkan diri menggunakan pengungkapan pro formadan tidak menyesatkan investor. Pengungkapan pro forma atasinside information dibuat untukmencegah investor dari efek adverse selection. Penelitian ini menggunakan pendekatan kuantitatif dengan alat uji multiple regression analysis.Sampel penelitian terdiri dari 113 perusahaan dalam kurun waktu 2001 hingga 2008.Hasil uji hipotesis menunjukkan mixed result. Temuannya tidak mendukung signaling theoryyang menyatakan bahwa “kualitas” perusahaan memberikan sinyal kepada pasar melalui pengungkapan pro forma.Temuan lainnya mengatakan bahwa teori pasar efisien terkonfirmasi pada respon pasar pada hari di mana informasi dipublikasikan.
ACCELERATION OF TEGAL DUCK MOLTING PERIOD AND RE-LAYING USING CATTLE RETICULUM MEAL IN FEED Rosidi, Rosidi; Yuwanta, T.; Ismaya, Ismaya; Ismoyowati, Ismoyowati
Journal of the Indonesian Tropical Animal Agriculture Vol 39, No 1 (2014): (March)
Publisher : Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (90.505 KB) | DOI: 10.14710/jitaa.39.1.45-51

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This research was aimed to evaluate the effect of the level of cattle reticulum meal as cholesterolsource in duck feed to accelerate molting period and post-molting re-laying process of Tegal duck.Experimental method was administered to sixty female Tegal duck aging 68 weeks old. Each treatment,comprised 3 layers with 5 repetitions, were cattle reticulum meal in feed (K), consisting of K0= 0%(control), K1 = 1.43% (equal to 0.37 g cholesterol), K2 = 2.86%, and K3 = 4.29%. The observed variableswere molting period, re-laying period, blood cholesterol level, and progesterone hormone level. Datawere analyzed by analysis of variance based on Completely Randomized Design followed by HonestlySignificant Difference Test. The result demonstrated that level of cattle reticulum meal significantlyaffected (P<0.01) molting period, re-laying period, blood cholesterol and progesterone level. It wasconcluded that 1.43% cattle reticulum meal could accelerate molting period and 2.86% cattle reticulummeal could accelerate re-laying.
Pengaruh Tepung Daun Sukun (Artocarpus altilis) terhadap Produksi dan Kualitas Telur Puyuh (Coturnix-coturnic japonica) Tugiyanti, Elly; Rosidi, Rosidi; Khoirul Anam, As’ad
Jurnal Agripet Vol 17, No 2 (2017): Volume 17, No. 2, Oktober 2017
Publisher : Agricultural Faculty

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.573 KB) | DOI: 10.17969/agripet.v17i2.8100

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ABSTRAK. Penelitian ini bertujuan untuk mengetahui pengaruh tepung daun sukun (artocarpus altilis) terhadap produksi telur dan kualitas telur puyuh (Coturnix-coturnix japonica). Materi yang digunakan dalam penelitian ini adalah burung puyuh betina umur 2 minggu yang berjumlah 100 ekor. Penelitian ini menggunakan metode eksperimen dan Rancangan Acak Lengkap (RAL). Perlakuan penelitian adalah level penambahan tepung daun sukun dalam pakan puyuh yang terdiri atas 4 level, yaitu: S0 (pakan basal tanpa penambahan tepung daun sukun), S1 (pakan basal + 0,5 % tepung daun sukun), S2 (pakan basal + 1 % tepung daun sukun), S3 (pakan basal + 1,5 % tepung daun sukun). Setiap perlakuan diulang sebanyak 5 kali, sehingga dibutuhkan 20 petak kandang. Variabel yang diamati adalah produksi telur, bobot telur, ketebalan dan bobot kerabang telur, kadar kolesterol dan protein telur puyuh. Data yang diperoleh dianalisis menggunakan analisis variansi dan dilanjutkan beda nyata jujur. Hasil penelitian menunjukkan bahwa penambahan tepung daun sukun (Artocarpus altilis) dalam pakan puyuh berpengaruh tidak nyata (P 0,05) terhadap produksi telur dan bobot kerabang telur, akan tetapi berpengaruh nyata (P 0,05) terhadapbobot telur, ketebalan kerabang, kadar kolesterol dan protein telur Kesimpulan Penambahan tepung daun sukun (Artocarpus altilis) 0,5% dalam pakan puyuh optimal untuk memperbaiki produksi dan kualitas telur puyuh (Coturnix-coturnix japonica).(The effect of breadfruit leaves (Artocarpus altilis) flour on eggs production and eggs quality of japanese quail (Cortunix-cortunix japonica))ABSTRACT. The research purposed was to determine the effect of breadfruit flour (artocarpus altilis) on egg production and quail egg quality (Coturnix-coturnix japonica). The research material used a hundred quail of female 2 weeks of age. The research used experimental method and Completely Randomized Design (CRD). The research treatment was the level of addition of breadfruit flour in quail feed consisting of 4 levels, namely: S0 (basal feed without adding breadfruit flour), S1 (basal feed + 0.5% breadfruit flour), S2 (basal feed + 1 % breadfruit flour), S3 (basal feed + 1.5% breadfruit flour). Each treatment was repeated 5 times, so it take 20 unit of cages. The variables observed were egg production, egg weight, thickness and eggshell weight, cholesterol and quail egg protein. The data obtained were analyzed using variance analysis and Honestly Significant Difference (HSD) test. The results showed that supplemetation of breadfruit leafs flour (Artocarpus altilis) on feed was not significant effect (P 0,05) on egg production and egg shell weight, but there were significant effect (P 0,05) on egg weight, thickness of shell, cholesterol content and egg protein of quail. It can be concluded taht Supplementation of 0.5% of breadfruit leafs flour (Artocarpus altilis) in feed was the optimal level to improve the production and quality of quail egg (Coturnix-coturnix japonica).
EVALUASI KETIDAKPASTIAN PENGUKURAN MULTI-UNSUR DALAM MINERAL ZIRKON DENGAN METODE ANALISIS AKTIVASI NEUTRON sukirno, Sukirno; Murniasih, Sri; Rosidi, Rosidi; Samin, Samin
Eksplorium Buletin Pusat Teknologi Bahan Galian Nuklir Vol 36, No 1 (2015): Vol 35, No 1 (2015): Mei 2015
Publisher : Pusat Teknologi Bahan Galian Nuklir - BATAN

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Evaluasi analisis multi-unsur yang disertai perhitungan ketidakpastian unsur pada mineral zirkon yang berasal dari Sampit, Kalimantan Tengah dan Pulau Bangka telah dilakukan dengan metode Analisis Aktivasi Neutron (AAN). Tujuan penelitian ini adalah menentukan komposisi dan nilai ketidakpastian multi-unsur dalam mineral zirkon untuk memenuhi persyaratan ISO/IEC guide 17025-2008 yang telah diterapkan pada laboratorium AAN. Analisis menggunakan spektrometri gamma dengan detektor HPGe menghasilkan 21 unsur terdeteksi yang dibagi menjadi tiga kelompok (mayor, minor, dan kelumit). Evaluasi ketidakpastian pengukuran perlu dilakukan untuk meningkatkan kualitas dan tingkat kepercayaan hasil analisis. Hasil pengujian tidak akan bermakna tanpa disertai perhitungan ketidakpastian. Oleh karena itu, dilakukan evaluasi nilai perhitungan ketidakpastian pada hasil analisis semua unsur yang terkandung dalam mineral zirkon. Hasil analisis kuantitatif tertinggi adalah zirkonium (Zr) dengan konsentrasi 38,986% dan mempunyai nilai ketidakpastian 0,33% sehingga nilai konsentrasi nyata adalah 38,986±0,33%, dalam oksida (ZrO2) mempunyai konsentrasi 52,661±0,45%. Unsur stibium (Sb) adalah unsur yang terdeteksi paling rendah dengan nilai konsentrasi dan ketidakpastian adalah 7±0,3 μg/g sedangkan dalam oksida (Sb2O3) mempunyai konsentrasi 17±0,9 μg/g. Komposisi oksida dan bahan kimia dalam mineral pasir zirkon yang lebih signifikan berasal dari Sampit dengan kandungan ZrO2+HfO2 (53-55%), F2O3 (5-6%), TiO2 (13-14%), Al2O3 (1,5-2%) dan SiO2. Unsur Si (SiO2) tidak dapat ditentukan dengan metode AAN sebab tampang lintang Si sangat kecil.Kata kunci: evaluasi unsur, ketidakpastian, komposisi oksida, AAN
A Perspective of Theory of Planned Behavior and Attribution Theory for PBB P2 Taxpayer Compliance in Probolinggo Sulistianingtyas, Veronica; Rosidi, Rosidi; Subekti, Imam
Journal of Accounting and Business Education 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.006 KB) | DOI: 10.26675/jabe.v2i2.11232

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This study aims to show that attitude to comply, subjective norms, and perceived behavioral control had affect the intent to obey. Furthermore, perceived behavioral control and intention to abide affect on PBB tax compliance refers to the Theory of Planned Behavior. This study also adds a variable: the sanctions, that refers to Attribution Theory which predicted to affect PBB taxpayer compliance behavior. The sample was PBB taxpayers who have tax object in Probolinggo. The results showed that the attitude to obey had positive influence on the intention to comply, subjective norms had negatively affected on the intention to obey and perceived behavioral control had positive influence on the intention to obey. Moreover, these results also prove empirically that the intention to obey and perceived behavioral control had positive effect on PBB tax compliance, while the sanctions have no effect on PBB tax compliance. In addition, the intention to obey have the effect of partial mediation on relationships perceived behavioral control and PBB taxpayer compliance.
PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN TUJUAN TERHADAP IMPLEMENTASI ANGGARAN BERBASIS KINERJA DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL PEMODERASI (Studi pada Satuan Kerja Badan Layanan Umum Perguruan Tinggi di Kota Malang) Sholihah, Ria Anisatus; Rosidi, Rosidi; Purnomosidhi, Bambang
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 3, No 1 (2015): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1182.101 KB) | DOI: 10.18860/ed.v3i1.3338

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Ria Anisatus Sholihah. 2014. The Influence of the Quality of Human Resourcesand Goal Commitment on the Implementation of Performance Based Budget-ing with Organizational Culture as Moderating Variable. Postgraduate Eco-nomics and Business Faculty of Brawijaya University. Supervisor: Rosidi. Co-Supervisor: Bambang Purnomosidhi. This research aimed to analyze the influ-ence of the quality of human resources and goal commitment on the implemen-tation of performance-based budgeting. In addition, this research aimed toanalyzes the influence of the quality of human resources and goal commitmenton the implementation of performance-based budgeting moderated by organi-zational culture. The results showed that the quality of human resources has apositive effect on the implementation of performance-based budgeting. How-ever, this study did not succeed in proving that goal commitment affects theperformance-based budget implementation. This study also failed to demon-strate empirically that organizational culture can be a moderating variable to influence of the quality of human resources and goal commitment on theimplementation of performance-based budgeting.