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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ekonomi dan Bisnis JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED BUSINESS ADMINISTRATION Value: Jurnal Manajemen dan Akuntansi Journal of Contemporary Accounting Jurnal Abdimas Madani dan Lestari (JAMALI) Enrichment : Journal of Management Jurnal Pengabdian kepada Masyarakat Nusantara Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Journal of International Conference Proceedings Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Arif Pratama Marpaung
Universitas Muhammadiyah Sumatera Utara
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Reconstruction from the aspects of Islamic law in corporate zakat accounting Irfan Irfan; Muhyarsyah Muhyarsyah; Arif Pratama Marpaung; Ina Liswanty
Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 2 (2020)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol24.iss2.art7

Abstract

This research aims to explore the concept of corporate zakat accounting from the aspects of Islamic law as the basis to determine muzakki (zakat payer) and legally mandate companies to pay zakat. This is a qualitative research with the data obtained through a literature study by exploring various classical and contemporary sources using historical, analytical, and critical tools. The research also examined the concepts of fiqh and sharia in economic activities. This paper found that companies were synonymous to syirkah in terms of a spiritual entity with the inherent traits in humans as the right to accept and fulfil the responsibilities. Consequently, companies are mandated to pay zakat based on the five principles of muzakki with the calculations carried out using the corporate zakat accounting method based on the established standards. This process positively assists companies in the realization of a fair and equitable distribution of wealth, as well as in the emergence of corporate social responsibility collectively and individually.  
Boards of directors’ feminism, audit committee, and corporate social responsibility Arif Pratama Marpaung; D. Agus Harjito; Rizki Hamdani; Aziatul W. Ghazali
Jurnal Ekonomi dan Bisnis Vol 25 No 1 (2022)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v25i1.4207

Abstract

Studi ini bertujuan menguji hubungan antara feminisme dewan direksi, komite audit, dan corporate social responsibility terhadap nilai perusahaan pada perusahaan keluarga di Indonesia. Dalam penelitian ini, nilai perusahaan diukur dengan Tobin’s q ratio. Studi ini menggunakan metode purposive sampling untuk menentukan jumlah sampel yang akan diteliti. Sampel yang digunakan dalam penelitian ini berjumlah 59 perusahaan keluarga yang terdaftar di Bursa Efek Indonesia yang menerbitkan laporan keuangan untuk periode 2013-2017, sehingga total data yang diobservasi sebanyak 295 perusahaan. Metode analisis data menggunakan regresi data panel dengan menggunakan aplikasi Eviews. Hasil penelitian menunjukkan bahwa feminisme dewan direksi berpengaruh negatif terhadap nilai perusahaan, sedangkan komite audit tidak berpengaruh terhadap nilai perusahaan. Di sisi lain, corporate social responsibility berpengaruh secara positif terhadap nilai perusahaan. Penelitian ini berkontribusi pada perkembangan literatur corporate governance dengan memberikan penjelasan tentang efek keanekaragaman gender dan komite audit pada nilai perusahaan keluarga.
Investigating the students’ behavior towards the temptation to do academic misconduct in higher education: The moderation of religiosity Rizki Hamdani; Dede Iskandar Siregar; Arif Pratama Marpaung; Raniyah Aulihati Gonggo; Umi Sulistiyanti
Journal of Contemporary Accounting Volume 4 Issue 1, 2022
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol4.iss1.art2

Abstract

The purpose of this study was to investigate the factors that influence cheating intention (CI) and cheating behavior (CB) on accounting students with Islamic religiosity (IR) as a moderating factor. This study used the theory of planned behavior (TPB) concept in predicting academic cheating. The sample of this study used a cluster sampling approach. The data collecting technique used a survey method with a questionnaire. The population of this study was accounting students at an Islamic university in Yogyakarta, Indonesia with a total of 146 respondents. Regression analysis was employed to test this hypothesis by using a structural equation modeling (SEM) approach using smart-PLS. The results of this study indicated that attitude toward cheating (ATC) and IR had a negative effect on CI, and perceived behavioral control (PBC) had a positive effect on CI and CB. However, it has no effect when moderated by religiosity. This finding also implied that religiosity was unable to moderate TPB to reduce students’ desire to commit academic misconduct. This paper contributes to the literature by providing empirical evidence of the moderating effect of religiosity on academic misconduct of students in higher education.
Mediation of Buying Interest on the Relationship of Green Products to Purchase Decisions During the New Normal: Evidence from MSME Consumers in East Binjai Regency Nel Arianty; Rini Astuti; Sri Endang  Rahayu; Edisah Putra Nainggolan; Arif Pratama Marpaung
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.605 KB) | DOI: 10.35335/enrichment.v12i5.799

Abstract

The author's purpose is to research to determine the effect of Green Products on Buying Decisions, determine the effect of Green Products Buying Interest, determine the effect of Buying Decisions on Buying Interest, determine the effect of Green Products on Buying Decisions mediated by Buying Interest in the New Normal Period Case Study on MSME Consumers East Binjai District. The approach used in this study is associative. The population in this study is the Consumers of SMEs in the District of Medan Timur. While the sample that meets the criteria for sampling the withdrawal of observations made is 100 people using non-probability sampling. The data collection technique in this study uses a questionnaire technique. The data analysis technique in this study uses Path Analysis, Partial Least Square (PLS). Data processing in this study using the SmartsPLS 3.0 software program. the results of testing the first and second hypotheses show that the Green Product on Buying Decision and Green Product on Buying Interest in the New Normal Period Case Study on MSME Consumers in East Binjai District is accepted. In the third and fourth hypotheses, Buying Decisions on Buying Interest and Green Products on Buying Decisions are mediated by Buying Interest in the New Normal Period.
Penerapan Teknologi Hydro Perfection Water Filter Sebagai Alat Mitigasi Penyakit Insang Hitam Pada Tambak Udang Dahari Selebar Nurul Husna Aulia; Arif Pratama Marpaung; Sri Andryani; Yulia Rachma; Ahmad Fadillah Rasyidi; Sukri Ilham Fazri Dalimunthe
Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2023): November 2023
Publisher : Cipta Media Harmoni

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53624/kontribusi.v4i1.291

Abstract

Penerapan alat teknologi Hydro Perfection Water Filter bermanfaat bagi mitra dalam menjaga sirkulasi air ditambak udang agar dapat meminimalisir penyakit insang hitam pada udang. Melalui beberapa metode tahapan, diantaranya, Tahap Perencanaan dan Persiapan dengan melakukan sosialisasi kepada mitra terkait penerapan alat Teknologi Hydro Perfection Water Filter, selanjutnya Tahap Pelaksanaan yaitu perakitan alat dengan merakit satu per satu komponen alat, berikutnya tahapan penerapan alat yang dimana memakan waktu selama 2 bulan untuk melihat hasil apakah udang yang terkena penyakit insang hitam sudah lebih sedikit, dan terakhir Tahap Monitoring dan Evaluasi yang tujuannya untuk mengetahui perkembangan dan hambatan yang dialami mitra selama menerapkan alat. Adapun hasil setelah diterapkannya alat selama kurang lebih 2 bulan adalah meningkatnya hasil panen yang mencapai angka 530 Kg dengan udang yang terkena penyakit insang hitam sebanyak 20 Kg yang artinya udang yang terkena penyakit insang hitam sudah terminimalisir.
The Role of Investment Motivation in Financial Literacy and Women's Behavior Marpaung, Arif Pratama; Muhammad, Idhamsyah; Hamdani, Rizki; Hafiz, Muhammad Shareza; Sani, Agus
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 12 No. 2 (2024): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2024
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v12i2.8521

Abstract

This study explores how financial literacy, financial education, and self-control affect investment motivation and financial behavior among women in Medan, Indonesia. A total of 270 participants responded to a structured questionnaire, distributed three times from February to June 2024, covering five key areas: financial behavior, investment motivation, financial literacy, financial education, and self-control. Using Partial Least Squares Structural Equation Modeling (PLS-SEM) for analysis, the findings reveal that both financial literacy and education significantly enhance investment motivation and financial behavior. Higher education levels correlate with better financial literacy, resulting in more strategic investment decisions. Although many respondents allocate a significant portion of their income to monthly expenses, those with higher financial literacy manage their finances more effectively. However, the study finds no significant impact of self-control on investment motivation and financial behavior, possibly due to the respondents' younger age and lower income. This research underscores the importance of financial literacy and education in shaping financial behavior.
Determinan Perilaku Pengelolaan Keuangan dalam Penggunaan Paylater: Studi Kasus pada Generasi Z di Kota Medan Marpaung, Arif Pratama; Sri Wardani, Karina; Sani, Agus
Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 3 (2024): September - Desember 2024
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v19i3.5810

Abstract

Penelitian ini membahas beberapa isu pokok dalam memahami perilaku manajemen keuangan dalam penggunaan layanan paylater di kalangan Generasi Z di Kota Medan. Penelitian ini bertujuan untuk menentukan dan menganalisis perilaku manajemen keuangan dalam penggunaan paylater oleh Generasi Z di Kota Medan, termasuk pengaruh kemudahan, sosialisasi keuangan, motivasi hedonis, dan self-monitoring melalui literasi keuangan sebagai variabel intervening. Analisis penelitian ini diharapkan dapat memberikan edukasi mengenai pengendalian perilaku keuangan saat menggunakan paylater melalui pemahaman literasi keuangan, sehingga mereka dapat lebih bijak dalam mengelola keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner yang melibatkan 446 responden. Metode analisis yang digunakan adalah SmartPLS dengan pendekatan Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa baik kemudahan maupun sosialisasi keuangan tidak berpengaruh signifikan terhadap perilaku manajemen keuangan. Namun, kemudahan dan pengaruh sosial memiliki dampak positif terhadap literasi keuangan. Selain itu, kemudahan dan sosialisasi keuangan memengaruhi perilaku manajemen keuangan melalui literasi keuangan sebagai variabel intervening. Sebaliknya, motivasi hedonis dan self-monitoring ditemukan tidak berpengaruh terhadap perilaku manajemen keuangan.
Strategi Manajemen Pengembangan Ekowisata di Kawasan Sikabung-Kabung: Langkah Awal Menuju Desa Wisata Mandiri: Indonesia Marpaung, Arif Pratama; Putri , Shella Sauna; Harahap, Afandi Oloan; Rachma, Yulia; Sadewo, Muhammad Prasono
Jurnal Abdimas Madani dan Lestari (JAMALI) Volume 07, Issue 01, Maret 2025
Publisher : UII

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jamali.vol7.iss1.art16

Abstract

Tourism development in Suka Makmur Village aims to create a sustainable ecotourism destination by utilizing the potential of local nature and culture. The process begins with a preparation and socialization stage involving community deliberations to align perceptions regarding the development model of the Sikabung-Kabung area. Community involvement in this discussion ensures broad support for the development of ecotourism-based tourism that utilizes the attractions of clear river flows and local products. The training provided improves community skills in ecotourism management and digital promotion, expanding marketing reach and attracting more visitors. The results of this training are reflected in the increase in the number of tourists thanks to more effective promotion and more professional management. The development of infrastructure such as parking lots, toilets, and prayer rooms, as well as environmental conservation efforts through reforestation, support visitor comfort and ecosystem sustainability. This program has successfully combined tourism development with environmental and local cultural preservation, offering greater economic benefits while ensuring long-term sustainability.
Do Financial Ratios Send Value-Relevant Signals in Sharia Markets? (Evidence from IDX Sharia Growth) Marpaung, Arif Pratama; Fadhillah, Rizka; Radiman, Radiman
Journal of International Conference Proceedings Vol 8, No 1 (2025): 2025 ICPM Malaysia Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i1.3889

Abstract

This study aims to empirically examine the effect of financial performance indicators on firm value in companies listed on the IDX Sharia Growth Index during the 2021–2023 period. Specifically, the research investigates whether Liquidity, Leverage, Profitability, Asset Growth, and the Investment Opportunity Set individually and simultaneously influence firm value, as measured by Price to Book Value (PBV). The sample consists of 30 companies consistently listed in the IDX Sharia Growth Index, observed over a three-year period, resulting in 90 firm-year observations. Data were collected using the documentary method, drawing from secondary sources such as financial statements and IDX official reports. Panel data regression analysis was employed using EViews 10 as the data processing tool. The findings reveal that Leverage, Profitability, and the Investment Opportunity Set have a significant positive effect on firm value. Conversely, Liquidity and Asset Growth do not show a statistically significant influence. Moreover, all five variables simultaneously have a significant effect on firm value. These results highlight the importance of financial structure, operational efficiency, and growth expectations in determining firm value, particularly within the context of sharia-compliant firms.
Perancangan Alat Pengering Asam Gelugur Berbasis Arduino Uno Untuk Meningkatkan Produktivitas Petani di Musim Hujan Sadewo, M Prasono; Marpaung, Arif Pratama; Putri, Shella Sauna; Rinaldy, Dai
Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2025): Mei 2025
Publisher : Cipta Media Harmoni

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53624/kontribusi.v5i2.582

Abstract

Latar Belakang: Proses pengeringan hasil pertanian sering kali terkendala oleh kondisi cuaca, terutama saat musim hujan. Teknologi berbasis mikrokontroler Arduino menawarkan solusi dengan sistem pengering otomatis yang dapat meningkatkan efisiensi proses pengeringan. Tujuan: Penelitian ini bertujuan untuk mengevaluasi efektivitas penerapan alat pengering berbasis Arduino terhadap produktivitas pengeringan asam gelugur selama musim hujan serta meningkatkan kompetensi mitra dalam penggunaan teknologi. Metode: Penelitian ini menggunakan metode eksperimen dengan tiga tahapan utama, yaitu: Perencanaan dan Persiapan: Sosialisasi penerapan teknologi kepada mitra. Pelaksanaan: Perakitan alat dengan komponen mikrokontroler Arduino dan sensor pendukung. Monitoring dan Evaluasi: Observasi dan analisis efektivitas alat dalam meningkatkan produktivitas serta mengidentifikasi hambatan yang dihadapi mitra dalam penerapannya. Hasil: Penerapan alat pengering berbasis Arduino menunjukkan peningkatan produktivitas asam gelugur selama musim hujan. Mitra tidak mengalami hambatan berarti dalam proses pengeringan. Kesimpulan: Penggunaan alat pengering berbasis Arduino efektif dalam meningkatkan efisiensi pengeringan asam gelugur di musim hujan. Mitra mendapatkan manfaat berupa peningkatan produktivitas serta pengetahuan terkait teknologi pertanian.
Co-Authors Ahmad Fadillah Rasyidi Ashri Safira, Dinda Aziatul W. Ghazali D. Agus Harjito Arif Singapurwoko Damanik, Melysa Andhieni Dede Iskandar Siregar Edisah Putra Nainggolan Fadhillah, Rizka Hafiz, Muhammad Shareza Hamdani, Rizki Harahap, Afandi Oloan Ina Liswanty Irfan Irfan Muhammad, Idhamsyah Muhyarsyah Muhyarsyah Nel Arianty Nurul Husna Aulia Putri , Shella Sauna Putri, Shella Sauna Rachma, Yulia Radiman, Radiman Raniyah Aulihati Gonggo Rinaldy, Dai Rini Astuti Rizki Hamdani Sadewo, M Prasono Sadewo, M. Prasono Sadewo, Muhammad Prasono Sani, Agus Sauna Putri, Shella Sri Andryani Sri Endang Rahayu Sri Wardani, Karina Sukri Ilham Fazri Dalimunthe Umi Sulistiyanti Yulia Rachma