Article Per Year (5 Year)
p-Index From 2021 - 2026
3.461
P-Index
This Author published in this journals
All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Ekonomi Bisnis Jurnal Nasional Pengelolaan Energi MigasZoom Jurnal Penelitian Ekonomi Akuntansi (JENSI) International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal of Community Service Journal Research of Economics and Bussiness Jurnal Mahasiswa Akuntansi Samudra Jurnal Manajemen dan Ekonomi Kreatif Jurnal Mahasiswa Kreatif International Journal of Electrical, Computer, and Biomedical Engineering (IJECBE) JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI The Indonesian Journal of Computer Science Journal of Animal Research in Wetland Ecosystem Aktualita An Najah (Jurnal Pendidikan Islam dan Sosial Keagamaan) Prosiding SENTIMETER : Seminar Nasional Teknologi Informasi, Mekatronika, dan Ilmu Komputer
Muhammad Salman
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 24 Documents
Search

 1   2   3 
Analisis kesehatan bank dengan menggunakan metode RGEC pada bank umum syariah di Indonesia Maria ulfa; Muhammad Salman; Mayang Murni
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 2 (2025): Maret
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i2.794

Abstract

This study aims to determine the health level of Islamic banks at Islamic Commercial Banks using the RGEC method, which includes Risk Profile, Good Corporate Governance, Earning (Rentability) and Capital (Capital). This study uses a quantitative method sourced from secondary data from Islamic Commercial Bank financial reports for 2015-2022. The data analysis used to determine the health level of banks in this study is descriptive analysis using the RGEC method. The results of the study show that the health level of Islamic Commercial Banks for 2015-2022 is at a composite rank of 1 (PK - 1), which is included in the "Very Healthy" category. The assessment of the health level of Islamic Commercial Banks for the 2015-2022 period on the Risk Profile factor using the NPF ratio is ranked 1 in the very healthy category. The assessment of the health level of Islamic Commercial Banks for the period 2015-2022 on the GCG (Good Corporate Governance) factor using the Self Assessment ratio is ranked 2 in the healthy category. The assessment of the health level of Islamic Commercial Banks for the period 2015-2022 on the Earning (Profitability) factor using the ROA ratio is ranked 1 in the very healthy category. The assessment of the health level of Islamic Commercial Banks for the period 2015-2022 on the capital factor (capital) using the CAR ratio is ranked 1 in the very healthy category.
RTBTS: A Real-Time Behavioural Training System to Mitigate Psychological Vulnerabilities in Social Engineering Attacks Kumar, Narendar; Muhammad Salman
International Journal of Electrical, Computer, and Biomedical Engineering Vol. 3 No. 1 (2025)
Publisher : Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62146/ijecbe.v3i1.103

Abstract

The aim of this research is to identify the psychological traits that make people susceptible to social engineering attacks and the effectiveness of current cybersecurity training. The study tries to identify how these factors can be better utilized to enhance the resilience of individuals in response to such an attack, due to a psychological or training deficiency. This involves data collection through structured surveying on internet platforms such as Google Forms. The analysis has been done by means of Python using statistical techniques, focusing on the descriptive analysis and regression analyses that set the links of psychological features and sensitivity to social engineering influenced by training programs. It followed from the research that certain psychological features of a person, like a high level of trust without its verification and readiness to conform with authority, raise his or her susceptibility to social engineering essentially. The training programs assessment had shown positive attitude to their helpfulness though deficiencies in adaptability and frequency of trainings reduce its potential to neutralize sophisticated social engineering techniques. These results reflect that, although the existing training is fairly successful, there is an urgent need for more flexible training methods that would consider individual psychological profiles and be updated regularly in combat with emerging social engineering strategies. Guided by these considerations above, this research supports the establishment of a Real-Time Behavioural Training System, RTBTS, continuous monitoring of dangers for dynamic adapted training modules.
PENGARUH HARGA SAHAM TERHADAP NILAI PERUSAHAAN DENGAN ISLAMIC SOCIAL REPORTING SEBAGAI PEMODERASI Studi pada Perusahaan Telekomunikasi yang terdaftar di Jakarta Islamic Index) alfina, alfialfina; Muhammad Salman; Tuti Meutia
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 6 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i6.11158

Abstract

This study aims to determine the Effect of Stock Prices on Company Value with Islamic Social Reporting (ISR as a Moderator in Telecommunication Companies Listed on the Jakarta Islamic Index (JII). The objects of this study are companies listed on the Jakarta Islamic Index (JII). The sampling technique uses the purposive sampling method. The data collection method used in this study is the documentation method and literature study. The data analysis method used in this study is moderated regression analysis (MRA), by operating SPSS Software. The results of this study indicate that the stock price variable has a negative and significant effect on company value, the stock price variable with Islamic social reporting as a moderator has a positive and significant effect on company value, so that Islamic Social Reporting can moderate company value in telecommunications companies listed on the Jakarta Islamic Index (JII). The limitations of the study are that the variables used only include Stock Price, Company Value, and Islamic Social Reporting. The results will be different if further researchers add other variables related to the study. The sample used was only 3 (three) companies in a 10-year period, namely 2013-2022. The objects studied were only telecommunications companies listed on the Jakarta Islamic Index (JII).
DETERMINANTS OF SUCCESS IN VILLAGE FUND MANAGEMENT WITH GOAL COMMITMENT AS A MODERATION Muhammad Salman; Iskandar Muda; Andri Soemitra; Yusrizal
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 3 (2025): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i3.3482

Abstract

This study aims to examine the influence of Human Resources, Community Participation and Leadership Behavior on the Success of Village Fund Management with Goal Commitment as a Moderator. The respondents of this study were 54 people obtained through purposive sampling, from a total of 124 respondents who were village staff in 5 villages in Langsa Baro District, Langsa City. The number of respondents was obtained using the Slovin formula. The data obtained were analyzed using the Partial Least Square (PLS) analysis technique. The equation models analyzed were the outer model and inner model. The results showed that Community Participation, Leader Behavior and Goal Commitment had a significant effect on Village Fund Management, while Human Resource Quality did not have a significant effect on the Success of Village Fund Management. Furthermore, goal commitment was unable to moderate the influence of human resources, community participation and leader behavior on the success of village fund management.
Penggunaan Blockchain untuk Transaksi Cryptocurrency Andika Rizki H; Salma Salsabila; Hilda Deliana A; Muhammad Salman; Zaenal Alamsyah
Prosiding Seminar Nasional Teknologi Informasi, Mekatronika, dan Ilmu Komputer Vol 4 (2025): Sentimeter 2025
Publisher : Prosiding Seminar Nasional Teknologi Informasi, Mekatronika, dan Ilmu Komputer

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

Abstract

Teknologi blockchain telah membawa perubahan besar dalam sektor keuangan, terutama dalam transaksi digital yang berkaitan dengan cryptocurrency. Sejak kemunculannya melalui Bitcoin pada tahun 2008, blockchain terus berkembang pesat dan mulai diterapkan di berbagai industri. Teknologi ini memungkinkan transaksi berlangsung dengan aman, transparan, dan tanpa perantara, seperti bank atau lembaga keuangan lainnya. Dengan sistem yang terdesentralisasi, blockchain lebih tahan terhadap ancaman keamanan siber dan manipulasi data, menjadikannya solusi yang efektif dalam meningkatkan keamanan transaksi mata uang digital.Sebagai sebuah buku besar digital, blockchain mencatat setiap transaksi dalam bentuk blok yang saling terhubung melalui teknik kriptografi. Validasi transaksi dalam sistem ini dilakukan melalui mekanisme konsensus seperti Proof of Work (PoW) dan Proof of Stake (PoS), sehingga dapat menjamin integritas serta keabsahan data tanpa perlu otoritas pusat. Selain itu, dengan adanya smart contract yang diperkenalkan oleh Ethereum, blockchain dapat digunakan untuk menjalankan transaksi secara otomatis dalam berbagai sektor, termasuk Decentralized Finance (DeFi).Penelitian ini bertujuan untuk menganalisis bagaimana teknologi blockchain dapat meningkatkan keamanan dalam transaksi mata uang digital, dengan fokus utama pada implementasinya dalam Bitcoin dan Ethereum. Melalui pendekatan deskriptif dan analitis, penelitian ini membahas bagaimana blockchain mampu mencegah tindak kecurangan, meningkatkan efisiensi transaksi, serta memberikan solusi bagi tantangan dalam sistem keuangan digital. Di sisi lain, terdapat beberapa kendala dalam penerapan blockchain, seperti masalah skalabilitas, regulasi yang masih berkembang, serta konsumsi energi yang tinggi dalam sistem PoW.Meskipun demikian, blockchain menawarkan berbagai peluang bagi masa depan industri keuangan. Pengembangan lebih lanjut dalam bidang DeFi, tokenisasi aset, dan sistem pembayaran berbasis blockchain berpotensi untuk merevolusi cara transaksi dilakukan secara global. Dengan terus meningkatnya penelitian dan inovasi dalam teknologi ini, blockchain dapat menjadi landasan utama dalam membangun sistem keuangan yang lebih aman, efisien, dan transparan.
Efek Gaya Hidup dan Literasi Keuangan dalam Pengelolaan Keuangan (Studi Pada Keluarga Muda di Padangsidimpuan) Budi gautama Siregar; Kuras Purba; Muhammad Salman; Aswadi Lubis
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.10196

Abstract

Tujuan penelitian ini adalah untuk menganalisis dan mendeskripsikan tentang pengaruh gaya hidup dan literasi keuangan terhadap pengelolaan keuangan pada keluarga muda di Kota Padangsidimpuan. Jenis penelitian ini adalah asosiatif deskriptif dengan menggunakan data primer melalui penyebaran kuesioner. Teknik sampling yang digunakan yaitu purposive sampling yaitu keluarga muda yang sudah berumur satu s.d dua tahun yang berada di Kota Padangsidimpuan dengan jumlah 100 responden. Pengolahan data penelitian dilakukan dengan bantuan aplikasi SPSS yang selanjutnya dianalisis melalui uji validitas dan reliabilitas, uji asumsi klasik, uji hipotesis dan analisis regresi berganda. Temuan penelitian dimana gaya hidup dan literasi keuangan memberikan pengaruh yang signifikan dan positif terhadap pengelolaan keuangan keluarga muda yang ada di Kota Padangsidimpuan. Besarnya pengaruh yang diberikan variabel gaya hidup dan literasi keuangan sebesar 41,3 %.
Manajemen Parkir dan Dampaknya terhadap Peningkatan Pendapatan Asli Daerah Kabupaten Aceh Tamiang Junita, Afrah; Muhammad Ridla; Agus Putra AS; Junita Safitri; Muhammad Salman
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.10436

Abstract

The aim of the research is to identify, inventory and assess parking problems and their impact on increasing PAD in Aceh Tamiang Regency. The research method used is a qualitative method. Data was collected through observations and in-depth interviews, informants were determined based on the suitability of research indicators. The location of research is the Aceh Tamiang. The results explain that the Aceh Tamiang Regional Government is currently still hampered by several things, such as the lack of strong human resources for collecting and managing taxes and levies in each regional apparatus; there is still resistance, both active and passive, from parking attendants; the database is incomplete and requires further improvement and there is no regular evaluation of the development of potential parking levies that have been managed by the government or levies that have the potential to become a source of new regional revenue.
UTILIZATION OF ACCOUNTING INFORMATION SYSTEMS WITHIN THE CONTEXT OF SHARIA BANKING Ikhsan Abdullah; Muhammad Salman; Nurlaila
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1235

Abstract

The development of Sharia banking is currently getting better, motivating people to use the Entity's products. Both Murabahah, Zakat, Sharia Insurance, Musyarakah. Transactions in this entity must be supported by a good accounting information system which will influence the resulting financial reports. This research discusses the implementation of accounting information systems in Sharia Banking. The research method uses a systematic literature review. The data collection method is by searching for articles, letters in the form of research journals related to Accounting Information Systems in their application to sharia banking, then pouring them into a theoretical framework. The research results found that the accounting information system in sharia banking is designed to comply with sharia principles such as the prohibition of interest, prohibition of speculation and fairness in the risks faced both in terms of profits and losses experienced. Accounting information systems in sharia banking include muamalah, murabahah, mudarabah, musharakah transactions, and others. The accounting information system produces financial reports that comply with sharia financial reporting standards. In addition, the accounting information system supports the audit process and sharia supervision to ensure compliance with sharia principles. In general, it can be concluded that the accounting information system in sharia banking plays an important role in improving the performance of sharia banking which is related to the use of sharia information technology, fulfilling government and competitor regulations, as well as meeting human resource needs. The accounting information system makes it possible for sharia banking to make various financial and accounting processes easier. Implementing AIS will reduce dependence on manual processes, which tend to be slower and error-prone.
SHARIA BANKING PERFORMANCE INFLUENCED BY MONETARY POLICY Muhammad Salman; Andri Soemitra; Rifki Ismal
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 1 (2023): January
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i1.606

Abstract

This article investigates in the literature the influence between Islamic banking performance and monetary policy. With the literature search method using Mendeley Desktop software. The results show that from the various literatures that examine monetary policy and Islamic banking performance, not much has been found that examines and links monetary policy to Islamic banking performance. The search results show that this research still has the potential to be re-examined empirically using both quantitative and qualitative methods, using both primary and secondary data.
DETERMINANTS OF MUZZAKI'S INTEREST IN PAYING ZAKAT IN BAITUL MAL Tri Aulia; Muhammad Salman; Nasrul Kahfi Lubis; Nurliza Lubis
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 2 (2022): March
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i2.1232

Abstract

This study was conducted to determine the determination of muzzaki's interest in making zakat in Baitul Mal. The research was conducted in Baitul Mal Aceh Tamiang. This type of research is quantitative. This study used probability sampling by cluster sampling. The sample used was muzakki in 12 sub-districts in Aceh Tamiang Regency as many as 100 respondents. Data collection techniques using questionnaires. The data analysis method uses multiple linear regression, classical assumption test, and hypothesis test. The results of the study with partial tests showed that the determinants of muzzaki's interest as independent variables, namely zakat literacy, religiosity, and regulation had a positive and significant effect on muzzaki's interest in paying zakat through Baitul Mal Aceh Tamiang Regency. The results simultaneously showed that the determinants of muzzaki's interest in paying zakat, namely zakat literacy, religiosity, and regulation together had a significant positive effect on muzzaki's interest in paying zakat through Baitul Mal Aceh Tamiang Regency.
Co-Authors Abdillah Hi Husain Abdurrahman Alayderous Afrah Junita Agus Putra AS Agustina Nurul Fajriah alfina, alfialfina Amrillah, Rizki Andika Rizki H Andri Soemitra Anis Wahdi Azhar, Iqlima Azmi Asyfia Eka Hero Ramadhani Fatimah Azzahra Hanifa Nida An Khafya Hilda Deliana A Holila Hatta Ikhsan Abdullah Intan Reynanti Iskandar Muda Junita Safitri Kalamullah Ramli Kumar, Narendar Kuras Purba Lubis, Aswadi Lubis, Nasrul Kahfi M Yunus Maria Ulfa Muhammad Fahmil Kamal Muhammad Ridla Murni, Mayang Mutia Nelis Hernahadini Nisrina Muthia Yumna Fakhrudin Noval Wijaya Nur Annisa Kadarwati Febriyani Nurlaila Nurliza Lubis Nursyam Andi Syarifuddin Puja Raihani, Puja Raihani Ridho Arifiansyah Rifki Ismal Rosna Dewi Safira Rizki Mawaddah Salma Nuraini Ginanjar Salma Salsabila Salman Ahmad Khattak Samiullah Khan SIREGAR, BUDI GAUTAMA Sista Rizqiana Siti Rohani Sri Wahyuni Tri Aulia Tuti Meutia Ulin Nuha, Muhammad Azza Yusrizal Zaenal Alamsyah