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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 Research of Economics and Bussiness Jurnal Mahasiswa Akuntansi Samudra Jurnal Manajemen dan Ekonomi Kreatif Jurnal Mahasiswa Kreatif Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis 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
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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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Penerapan Good Corporate Governance Terhadap Kinerja Keuangan Pada Perbankan Syariah Yang Terdaftar Di Pasar Modal Syariah Safira Rizki Mawaddah; Muhammad Salman; Nasrul Kahfi Lubis
Jurnal Manajemen dan Ekonomi Kreatif Vol. 1 No. 4 (2023): Oktober : Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v1i4.235

Abstract

This research aims to determine the influence of Good Corporate Governance on the financial performance of sharia banking listed on the Sharia Capital Market or the Indonesian Stock Exchange (BEI) for the 2016-2020 period. In this study, a purposive sampling technique was used in sampling so that a sample of 11 sharia banking companies was obtained. The type of data used in this research is secondary data which is then assisted by using the SPSS application to carry out data analysis techniques. And in measuring financial performance using Return On Assets (ROA). The results of this research can be concluded that Institutional Ownership has a significant effect on the financial performance of Islamic banking based on multiple linear analysis tests. The results also show that the Independent Board of Commissioners has a significant influence on the financial performance of sharia banking. And the audit committee also has a significant influence on the financial performance of sharia banking. The limitations of the research are the limited information published by sharia banking so that some of the population cannot be used as research samples and the research period is relatively short, namely only 5 years so that the research carried out by researchers does not reflect the long-term condition of the company and the data obtained is still not optimal. Suggestions for future researchers are to take a longer research period so that the data obtained can be more optimal.
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.
KECENDERUNGAN PENELITIAN MINAT ZAKAT DI JURNAL GOOGLE SCHOLAR TAHUN 2022 Tri Aulia; Muhammad Salman; Nasrul Kahfi Lubis
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 1 (2023): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v1i1.98

Abstract

Minat merupakan suatu aspek psikologis yang mempunyai pengaruh cukup besar terhadap perilaku, ketaatan, dan sumber motivasi yang akan mengarahkan seseorang melakukan apa yang mereka lakukan (Husein, 2011). Semakin tinggi minat seorang muzakki untuk membayar zakat maka besar peluang bagi pemerintah untuk mempercepat pemberantasan kemiskinan dengan menyalurkan dana zakat kepada mustahiq untuk meningkatkan perekonomian. Kajian ini menggunakan analisis isi terhadap sejumlah jurnal yang dipublikasikan di Googel Scholar di tahun 2022dengan meningkatkan minat zakat sebagai fokus utama kajian. Studi saat ini mengungkapkan bahwa dalamsatu tahun terakhir, jumlah publikasi terhadap minat dalam berzakat meningkat. Dan sebagian besar peneliti dilakukan oleh mahasiswa S1.
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.
Penilaian Kinerja Keuangan PT Bank Muamalat Indonesia, Tbk dengan Metode Economic Value Added Budi Gautama Siregar; Muhammad Salman; Aswadi Lubis
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i1.11028

Abstract

This study aims to analyze the financial performance of PT. Bank Muamalat Indonesia Tbk uses the Economic Value Added (EVA) method in the period 2018 to 2022. EVA is one of the methods used to measure the extent to which a company can create economic added value by comparing the net profit obtained by the company with the cost of capital used. The results of the study show that the financial performance of PT. Bank Muamalat Indonesia Tbk experienced significant fluctuations during this period. In 2019, EVA experienced a sharp decline of 68.37%, which was caused by an increase in equity, an increase in tax burden, and a decrease in revenue. In 2020, the company managed to turn things around with an increase in EVA of 76.31%, driven by a decrease in equity and tax burden. However, in 2021 and 2022, EVA experienced a decline again, by 64.48% and 38.36%, respectively, due to an increase in tax burden and a decrease in revenue. Despite the fluctuations, EVA still showed a positive number (EVA > 0), which indicates that the company is able to create added value for shareholders. The results of this study found that factors that affect EVA include income, tax burden, and equity structure. It is recommended for companies to pay attention to tax management, optimization of capital structure, and diversification of sources of income. The limitations of this study lie in the limited data coverage of the annual financial statements and the relatively short research period. Further research is recommended to use longer periods and consider external factors that affect the company's performance.
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.
THE EFFECT OF SERVICE SOLVENCY AND GROWTH OF ORIGINAL LOCAL GOVERNMENT REVENUE ON POVERTY LEVEL IN LANGSA CITY WITH GROSS REGIONAL DOMESTIC PRODUCT AS A MEDIATING FACTOR Agustina Nurul Fajriah; Mayang Murni; Asnidar; Noera Iman Sari; Muhammad Salman
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 6 (2024): November
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v4i6.2022

Abstract

Many factors determine the level of poverty in a region, therefore comprehensive steps are needed to achieve general prosperity and reduce the rate of poverty, taking into account the underlying factors. The urgency and renewal regarding service solvency which has not been studied extensively and the level of poverty has become important topic, as Aceh is one of the 10 poorest provinces in Indonesia. This research aims to determine the effect of service solvency and the growth of original local government revenue on poverty levels using gross regional domestic product as mediating factor in Langsa city. Based on research findings, it is known that simultaneously service solvency and original local government revenue variables have significant effect on poverty level. Partially, original local government revenue variable has positive and significant effect on poverty level, while service solvency has no effect on poverty level. The result of path analysis testing indicates gross regional domestic product variable is not able to serve as a mediating variable for service solvency and original local government revenue on poverty level in Langsa city.
CRYPTO INVESTMENT CYBERCRIME Rahmad Tantawi; Muhammad Salman; Tuti Meutia; Safrizal
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.v8i1.13364

Abstract

This bibliometric analysis examines studies related to crypto investment cybercrime. This research is a literature review using the Harzing Publish or Perish and Mendeley search tools, limited to studies related to crypto investment cybercrime in the 2017-2023 research period and published in Scopus-indexed journals. The results of the study show that only four publications were found to be directly related to crypto investment cybercrime, so it is recommended that further research be conducted empirically and published in Scopus-indexed journals. The limitations of this study are that the review was only conducted through a literature review with a research period of the last five years, and it is recommended that future researchers analyze “crypto investment cybercrime” empirically and then conduct research on the financial sector analysis unit, such as in the banking sector and other financial institutions.
Co-Authors Abdurrahman Alayderous Afrah Junita Agus Putra AS Agustina Nurul Fajriah alfina, alfialfina Amrillah, Rizki Andika Rizki H Andri Soemitra Anis Wahdi Asnidar Eka Hero Ramadhani Hilda Deliana A Holila Hatta Ikhsan Abdullah Iqlima Azhar Iskandar Muda Junita Safitri Kalamullah Ramli Kumar, Narendar Kuras Purba Lubis, Aswadi Maria Ulfa Mayang Murni Muhammad Fahmil Kamal Muhammad Ridla Nasrul Kahfi Lubis Noera Iman Sari Nur Annisa Kadarwati Febriyani Nurlaila Nurliza Lubis Nursyam Andi Syarifuddin Puja Raihani, Puja Raihani Rahmad Tantawi Ridho Arifiansyah Rifki Ismal Rosna Dewi Safira Rizki Mawaddah Safrizal Salma Salsabila Salman Ahmad Khattak Samiullah Khan Saparuddin SIREGAR, BUDI GAUTAMA Sista Rizqiana Siti Rohani Sri Wahyuni Tri Aulia Tuti Meutia Ulin Nuha, Muhammad Azza Yenni Samri Juliati Nasution Yusrizal Zaenal Alamsyah