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All Journal Al-Muzara'ah JMM (Jurnal Masyarakat Mandiri) KITABAH: Jurnal Akuntansi dan Keuangan Syariah EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) TIN: TERAPAN INFORMATIKA NUSANTARA Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JPM: JURNAL PENGABDIAN MASYARAKAT Bisnis Net : Jurnal Ekonomi dan Bisnis ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Proceeding International Seminar of Islamic Studies AL-MULTAZIM : Jurnal Manajemen Bisnis Syariah Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) IIJSE Krigan: Journal of Management and Sharia Business Jurnal El Rayyan: Jurnal Perbankan Syariah Al-Istimrar: Jurnal Ekonomi Syariah JAS (Jurnal Akuntansi Syariah) Jurnal El Rayyan: Jurnal Perbankan Syariah
Hastuti Olivia
Universitas Muhammadiyah Sumatera Utara
Religion Aerospace Engineering Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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The Effect of Leadership Style on Employee Performance at CV. Production Coalition Aminah Harahap; Mustapa Sarifah Aini Kembaren; Ahmad Rama Wijaya; Muhammad Husein Habibi; Hastuti Olivia
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 1 (2023): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i1.1069

Abstract

This study aims to determine the effect of leadership style on employee performance at Cv. Production Coalition. In this study using primary data research methods. The sample in this study were employees of Cv. Coalesi Production, totaling 35 respondents. The data was tested using SPSS Statistics 25. The sample data in this study used a questionnaire. The research analysis method used simple linear reference analysis. Based on the results of the t test, for the variable Building Organization (X) t count 7.081> t table (1.69236) with a significance of 0.000 <0.05. This shows that H0 is rejected and H1 is accepted, which means that there is a significant influence of leadership style on employee performance in cv. production coalition..
AKUNTANSI DALAM PERSEPSI SYRIAH ISLAM Hastuti Olivia
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 1 No. 2 (2020): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.831 KB) | DOI: 10.32696/jaapi.v1i2.500

Abstract

Accounting in developing Islamic shari‟ah perspective, in line with the population of Muslims and Islamic banks in the country, accounting also be effected. This is very likely due to the form of accounting itself heavily influenced on the one hand the environment, on the other hand after accounting molded by the environment, the accounting will affect the environment. This is a very large role of accountants in conducting scientific development of Islamic accounting and accounting- based escort the Islamic shari‟a in the level of implementation. In-country non- Muslim countries Islamic financial institution is growing very rapidly, such a s: Franch, Australia, USA, UK, Switzerland, and others. In the context of Indonesia by the Indonesian Institute that the economic system and the business system based on Islamic sharia growing rapidly in Indonesia. This is especially true in the development of the financial sector. Trends show the real sector business development shar‟a is a great thought in the future that should be ready anticipated. Islamic banking and its products have been widely circulated in the community, in addition to the Islamic insurance and Islamic mutual funds have also started popping up like mushrooms in the rainy season. Continuity of Islamic economic system relies heavily on public trust which is the environment in which that demands openness and responsibility. Therefore, it is necessary support Islamic accounting personnel who are reliable and trustworthy in management of Islamic institution. Profession in the Islamic finance requires unique expertise and intellectual. Conventional accounting has been implemented has a lot of irrelevance with the principles of Islamic Shari‟a. That‟s because conventionalaccounting birth of the capitalist economic shari‟a.
PERKEMBANGAN PENELITIAN BIBLIOMETRIK PSAK 109 MENGGUNAKAN VOSVIEWER Hastuti Olivia; Nurluthfiyyah Syarifah Hanun Siregar; Waha Rira Nadirah; Azzahra Inayatussyfa; Syahri Ramadhan Saragih
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3142

Abstract

ABSTRACTStatement of Financial Accounting Standards (PSAK) 109 is an important guide considering the many problems regarding zakat, infaq and alms today. This interest has motivated many studies to review PSAK 109. The problem with this research is the suitability of amil zakat financial reporting, related to the disclosure of income from non-halal funds, as well as how to recognize and measure accounting for zakat, infaq/alms. This study aims to map the general description of PSAK 109 which has been discussed from previous articles by utilizing biliometric analysis. This research data is metadata extracted from the Google Scholar database from 2018 to 2023. All information is exported into Research Information Systems (RIS) format for analysis purposes using VOSviewer software. The number of document metadata collected is 252 articles. The results of the analysis show that between PSAK 109, zakat accounting, financial statements, OPZ, BAZNAS, zakat, infaq and alms are interconnected.Keywords: PSAK 109; zakat infaq and alms; BAZ; LAZ; VOSViewer.
PERBANDINGAN KUALITAS LABA PERUSAHAAN ANTARA PENERAPAN STANDAR AKUNTANSI DOMESTIK DENGAN STANDAR AKUNTANSI INTERNASIONAL (Studi Pada PT Astra Internasional Tbk Tahun 2017-2022 Yang Terdaftar Di Bursa Efek Indonesia BEI) Yeni Pradila Yeni; Dita Maulia Ahmad Dita; Rapika Br Girsang Rapika; Ibnu Hibban Harahap Ibnu; Riza Ashadi Riza; Hastuti Olivia Olivia
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3327

Abstract

Standar Akuntansi Internasional bertujuan untuk meningkatkan komparabilitas/perbandingan laporan keuangan yang ada di dunia. Standar Akuntansi Internasional juga diharapkan mampu meningkatkan kualitas informasi akuntansi yang diumumkan oleh perusahaan. Penelitian ini menguji perubahan kualitas informasi laba antara standar akuntansi domestik dan standar akuntansi internasional. Perubahan kualitas laba ditentukan dengan menggunakan ERC (Earning Response Coefficient). ERC yang digunakan dalam penelitian ini adalah ERC dengan Return Model. Koefisien dalam model regresi yang digunakan untuk menghitung ERC dengan standar akuntansi domestik dibandingkan dengan standar akuntansi internasional.Cara tersebut digunakan untuk mengevaluasi kegunaan standar akuntansi internasional. Berdasarkan pengumpulan data pada PT Astra Internasional Tbk yang digunakan dalam penelitian ini. Kami mendapatkan hasil bahwa R Squared (koefisien determinasi) meningkat pada perusahaan setelah menerapkan standar internasional. R Squared yang dihasilkan dari penggunaan standar internasional (0,510) lebih tinggi dari R Squared yang dihasilkan dari penggunaan standar Domestik (0,191). Artinya hasil menunjukkan bahwa menurut standar internasional respon pengumuman laba lebih tinggi terhadap peningkatan capital gain. Sayangnya, koefisien regresi naik menurut standar internasional dari -0,950 menjadi -1,446 tetapi tingkat signifikansinya menurun, dan masih tidak signifikan.R Squared yang dihasilkan dari penggunaan standar internasional (0,510) lebih tinggi dari R Squared yang dihasilkan dari penggunaan standar Domestik (0,191). Artinya hasil menunjukkan bahwa menurut standar internasional respon pengumuman laba lebih tinggi terhadap peningkatan capital gain. Sayangnya, koefisien regresi naik menurut standar internasional dari -0,950 menjadi -1,446 tetapi tingkat signifikansinya menurun, dan masih tidak signifikan. R Squared yang dihasilkan dari penggunaan standar internasional (0,510) lebih tinggi dari R Squared yang dihasilkan dari penggunaan standar Domestik (0,191). Artinya hasil menunjukkan bahwa menurut standar internasional respon pengumuman laba lebih tinggi terhadap peningkatan capital gain.Sayangnya, koefisien regresi naik menurut standar internasional dari -0,950 menjadi -1,446 tetapi tingkat signifikansinya menurun, dan masih tidak signifikan. Kata Kunci: Standar Akuntansi Domestik, Standar Akuntansi Internasional, Kualitas Laba, ERC, Koefisien Model Regresi.
Pelatihan dan Pendampingan untuk Meningkatkan Minat Wirausaha Mahasiswa Gadis Arniyati Athar; Ampun Bantali; Abdi Samra Caniago; Hastuti Olivia
JPM: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): Juli 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v4i1.1007

Abstract

The purpose of this community service activity is to increase interest in entrepreneurship in the Islamic Religious Education Study Program of STAI Syekh H. Abdul Halim Hasan Al Ishlahiyah Binjai TA 2020/2021. The method used is the entrepreneurship program development method from Ndou and the entrepreneurship learning method from Esmi, which has 4 stages and methods as follows; 1) Phase of Inspiration (Inspiration); activities in this phase are entrepreneurship seminars. 2) Engagement Phase; activities in this phase of business practice. 4) Sustainability; Investment project, but this stage was not implemented due to time constraints. Overall this Community Service activity was carried out well. The team provides recommendations for the sustainability of student entrepreneurship namely; 1) Universities must build a Center for Study and Development of Student Entrepreneurship Activities, 2). Universities must provide facilities for student campus entrepreneurship activities, 3) Universities must provide activities that generate motivation and interest in student entrepreneurship, 4) Socialise the Merdeka Learning Campus Merdeka program which facilitates entrepreneurial activities, namely Wirausaha-Merdeka so that students can be interested to become an entrepreneur.
Analisis Blibliometrik PSAK 110 Mengenai Sukuk Pada Instrumen Keuangan Syariah Menggunakan Vosviewer Tri Dessy Fadillah; Dhea Silvia Nandita; Nirwana Arsyani Zebua; Muhammad Habib Ramadhan; Hastuti Olivia
TIN: Terapan Informatika Nusantara Vol 4 No 3 (2023): August 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v4i3.4204

Abstract

Financial instruments issued in accordance with sharia principles, provide legal certainty, are transparent and accountable. One form of sharia financial instrument that has been widely issued by both corporations and the state is securities based on sharia principles. In Indonesia, the Islamic financial instrument market, especially sukuk, is growing rapidly. This study aims to provide an overview of the existing sukuk in Indonesia by utilizing bibliometric analysis to assess the performance of scientific articles as well as to provide an overview of the advantages that are considered competitive superior products in sharia-based bonds. The research data is metadata extracted from the Google Scholar database from 2019-2023. All information is exported to a Research Information Systems (RIS) format for analysis using the VOSViewer software. The number of metadata documents collected was 997 articles. The results of the analysis show that investigating the relationship between the topics of sukuk and the Indonesian stock exchange, Islamic financial institutions, income, determinants, country, sukuk market, finance are the dominant topics ahead of 2021. Research on sukuk has broad potential and opportunities including topics. Government securities, sharia bonds, stocks
Factors Influencing MSMEs in Choosing Transactions in Sharia Financial Institutions and Its Impact on Increasing Income (Case Study of MSMEs Actors in Binjai, North Sumatera) Hastuti Olivia; Widia Astuty; Dominggus Sijauta; Radhiyah Radhiyah; Muhammad Yovi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.4000

Abstract

This study is supposed to determine the factors that influence MSMEs’ choice to transact in Islamic Financial Institutions and their impact on increasing revenue. This type of research is quantitative research, this study uses an explanatory research approach. The population in this study is UMKM located in the city of Binjai who have never received capital financing from Islamic financial institutions and have a wage of Rp. 2,000,000 per month amounting to 270 people and the sample in this study using the Yamane Formula amounting to 73 respondents. Data analysis techniques in this study use the evaluation of the PLS-PM testing model on the outer test which aims to see the relationship between the indicators with the latent variables. The results of this study show, there are two factors that influence MSMEs in Binjai City to increase revenue by transacting in Islamic banking, the first is the factor of services provided by Islamic banking to customers (MSMEs) so that MSMEs know what products and services are available in Islamic banking then the second factor is financial literacy, currently, the financial literacy of MSMEs in Binjai City is still not optimal but little knowledge of Islamic banking products that are different from conventional banking and are able to help MSMEs in developing MSMEs businesses, with Islamic financial literacy, it is hoped that MSMEs will be able to get funding and the impact will result in an increase in the income of MSMEs themselves.
PENGARUH PROGRAM CORPORATE SOSIAL RESPONSIBILITY, CITRA, LOYALITAS TERHADAP NASABAH Nadratul Hasanah Lubis; Della Audia Saputri; Salimah Salimah; Yolanda Sambas; Hastuti Olivia
Jurnal El Rayyan: Jurnal Perbankan Syariah Vol. 1 No. 2 (2022): Jurnal El Rayyan: Jurnal Perbankan Syariah
Publisher : STAI Syekh.H. Abdul Halim Hasan Al Ishlahiyah Binjai

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility dan Citra terhadap Loyalitas nasabah Bank Sumut Jl. Imam Bonjol Medan. Penelitian ini dilakukan dengan sampel sebanyak 30 responden dengan teknik pengambilan sampel ini adalah probability sampling dari perhitungan regresi linier berganda, didapat Y = 4,966 + 0,589X1 + 0,615X2 Berdasarkan hasil analisis dapat ditarik kesimpulan berdasarkan hasil uji t, untuk variabel Corporate Social Responsibility (X1) t hitung (2,417) > t tabel (2,051831) dengan nilai signifikan sebesar 0,000 < 0,05 artinya adanya pengaruh signifikan Corporate Social Responsibility terhadap Loyalitas Nasabah. Sedangkan untuk hasil uji t Citra Bank (X2) yaitu t hitung (2,368) > t tabel (2,051831) dengan tingkat signifikan 0,002 < 0,05, artinya terdapat pengaruh signifikan Citra terhadap Loyalitas Nasabah. Berdasarkan uji F hitung sebesar 4,153 > Ftabel 3.35 yang artinya secara simultan atau bersama-sama Corporate Social Responsibility (X1) dan Citra (X2) berpengaruh signifikan terhadap Loyalitas Nasabah.
ANALISIS BIBLIOMETRIK AKUNTANSI PEMBIAYAAN BERDASARKAN PSAK 105 MENGGUNAKAN VOSVIEWER Azka Wardatul Hayyah; Nur Habibah; Yuan Fadilah Yusuf; Hastuti Olivia
Jurnal El Rayyan: Jurnal Perbankan Syariah Vol. 2 No. 1 (2023): Jurnal El Rayyan: Jurnal Perbankan Syariah
Publisher : STAI Syekh.H. Abdul Halim Hasan Al Ishlahiyah Binjai

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

Abstract

Tujuan penelitian ini adalah untuk menganalisis akuntansi pembiayaan mudharabah berdasarkan PSAK 105. Permasalahan penelitian ini yaitu dalam transaksi pembiayaan mudharabah terdapat risiko-risiko kerugian yang mungkin akan terjadi apabila pembiayaan yang diberikan oleh bank kepada nasabah tidak menuai hasil. Penelitian ini bertujuan untuk memetakan gambaran umum mengenai akad transaksi mudharabah yang ada pada perbankan syariah dengan memanfaatkan analisis bibliometrik untuk menilai performa dari artikel-artikel ilmiah sekaligus memaparkan gambaran mengenai keuntungan dan risiko kerugian pada akad mudharabah yang dianggap sebagai produk unggulan kompetitif dalam perbankan syariah. Data riset ini merupakan metadata yang diekstrak dari database Google Scholar dari tahun 2019 sampai dengan 2023. Semua infomasi diekspor ke format Research Information Systems (RIS) untuk keperluan analisis yang memanfaatkan software VOSviewer. Jumlah metadata dokumen yang berhasil dikumpulkan sebanyak 90 artikel. Hasil analisis menunjukkan bahwa akuntansi pembiayaan mudharabah berdasarkan PSAK 105 menjadi topik yang kurang banyak dibahas dalam artikel maupun jurnal terdahulu. Pemabahasan PSAK 105 hanya sebatas membahas mengenai pembiayaan mudharabah, akuntansi mudharabah, bank muamalat Indonesia, analisis penerapan PSAK 105 dan BTN syariah. Pada tahun 2019 hingga 2023 tidak begitu banyak yang membahas mengenai topik tersebut . Penelitian ini juga dapat menjadi rujukan bagi peneliti lain yang akan meneliti tentang topik akuntansi pembiayaan mudharabah berdasarkan PSAK 105.
ANALISIS BIBLIOMETRIK TERHADAP PEMBAYARAN MUDHARABAH DI PERBANKAN SYARIAH MENGGUNAKAN VOS VIEWER (STUDI LITERATUR 2018-2023) Muhammad Razaq Arafi; Lusy Rahmawaty; Khurul Lestina Hasanah; Hastuti Olivia
Jurnal El Rayyan: Jurnal Perbankan Syariah Vol. 2 No. 1 (2023): Jurnal El Rayyan: Jurnal Perbankan Syariah
Publisher : STAI Syekh.H. Abdul Halim Hasan Al Ishlahiyah Binjai

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

Abstract

Penelitian ini bertujuan untuk memahami peran dan maksud pembayaran Mudharabah yang terdapat pada perbankan syariah. Pembayaran Mudharabah sudah menjadi salah satu pilar ekonomi di Indonesia khususnya ekonomi syariah. Pembayaran musharabah juga sudah ada di standar akuntansi yaitu PSAK 105. Penelitian ini menggunakan metode kuantitatif deskriptif yaitu mengumpulkan beberapa objek yaitu artikel jurnal yang suda ada, dan penelitian ini menggunakan bantuan dari aplikasi Harzing’s Publish or Perish untuk mencari objek artikel untuk diteliti dan aplikasi VOS Viewer untuk melihat database berbasis visual dan hubungan antar variabel artikel yang sudah di kumpulkan.
Co-Authors Abdi Samra Caniago Adenamora, Riska Ahmad Afandi Ahmad Qorib Ahmad Rama Wijaya Ahmad Zidan Alfi Amalia Aminah Harahap Ampun Bantali Annisa Namira Apulina, Gracea Arafi, Muhammad Razaq Arif, Atika Arip, Muhammad Abdul Armaini, Hamidah Astrid Aulia Farizki Atika Arif Azizah, Zhulfi Laily Azka Wardatul Hayyah Azka Wardatul Hayyah Azzahra Inayatussyfa Azzahra Innayatussyfa Bahuraksa, Sigit Cici Aulia Pratiwi Della Audia Saputri Dhea Silvia Nandita Dhea Silvia Nandita Dini Nurbaiti Dini Nurbaiti Hasibuan Dita Amalia Dita Amalia Dita Maulia Ahmad Dita Dominggus Sijauta Dominggus Sijauta Eka Romadhon, Sitta Hazzar Evi Maulida Yanti Ewilda Agustina Dongoran Fahmi. D, Aswin Fauzan, Hasfie Fazri, Sahrul Gadis Arniyati Athar Gadis Arniyati Athar Ginting, Julia Marlina Gracea Apulina Hafizah Sri Rahma Wulandari Hasanah Lubis, Nadratul Hasanah, Khurul Lestina Heprina Hera Rezeki Hidayat, Syahrijal Hutagalung , Debora Elysa Ibnu Hibban Harahap Ibnu Isma Yulinda Isra Hayati Karolina, Cici Endah Karolina Khairul Mufti Rambe Khurul Lestina Hasanah Kuraesin, Arlis Dewi Latifah Putri, Cut Leli Sundari Lestari, Dinda Lusy Rahmawaty Maharanni, Nathasyah Putri Maulana, Dede Muhammad Habib Ramadhan Muhammad Husein Habibi Muhammad Razaq Arafi Muhammad Razaq Arafi Muhammad Ruslan Muhammad Yovi Muliadi, Selamat Mustapa Sarifah Aini Kembaren Nadratul Hasanah Lubis Nadratul Hasanah Lubis Nasution , Afrina Nasution , Lini Elisyah Nirwana Arsyani Zebua Nur Habibah Nur Habibah Nur'ain Harahap Nurlaila Nurlaila Nurluthfiyyah Syarifah Hanun Siregar Oktrigana Wirian Pangeran Pangeran Pani Akhiruddin Siregar Pasha, Fawazra Athalla Pribadi, Kholis Pulungan, Ja'far Hamzah Putri Ananda Radhiyah Radhiyah Radhiyah, Radhiyah Rahmawaty, Lusy Raodah, Aurani Rapika Br Girsang Rapika Rianto, Hartato Rina Anggraini, Rina Riza Ashadi Riza Saban, Azizah Salimah , Salimah Salimah Salimah Sambas, Yolanda Saparuddin Siregar Saputri , Della Audia Sari, Tia Fatma Selviani Mendrofa, Desti Sijauta, Dominggus Siregar, Pani Akhiruddin Suginam Syahri Ramadhan Saragih Syahrijal Hidayat Syahrijal Hidayat Tanjung, Nurdelima Tia Andrianti Nasution Tri Dessy Fadillah Tri Dessy Fadillah Very Armanda Siregar Waha Rira Nadirah Widia Astuty Widia Astuty Yeni Pradila Yeni Yogi Ginanjar Yolanda Sambas Yovi, Muhammad Yuan Fadilah Yusuf Yuan Fadilah Yusuf Zaskia Akhira