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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
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 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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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.
FALAH AS THE ULTIMATE GOAL IN SHARIA BANKING PERFORMANCE: BASED TO ISLAMIC ECONOMIC AXIOLOGY Iqlima Azhar; Muhammad Salman; Nasrul Kahfi Lubis; Saparuddin; Yenni Samri Juliati Nasution
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 1 (2025): January
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i1.2360

Abstract

To achieve holistic prosperity (Falah), economics can be used to examine human behavior when faced with a dilemma. The Islamic economic system is founded on notions from the Qur'an and hadith, which give an economic order for achieving overall prosperity. To achieve this prosperity, Islamic commercial banks must be able to generate shareholder faith in the funds in which they invest; thus, it is vital to compare Sharia Banks' performance to their financial reports, which are based on Islamic values. This study examined the impact of BOPO (Operating Expenses and Operating Income) on Sharia Banking Performance, as measured by the Return On Assets (ROA) ratio, with FDR (Financing to Deposit Ratio) acting as a moderating variable. The research object is Bank Aceh Syariah using data analysis techniques used are financial reports published on the Bank Aceh Syariah website from 2016 to 2022. The test tool uses multiple linear regression tests and Moderate Regression Analysis (MRA) with SPSS. The research results show that BOPO has a significant effect on Sharia Banking Performance (ROA), but the FDR variable has not been able to moderate the relationship between BOPO and ROA.
TANGGUNG JAWAB ILMUAN MUSLIM Muhammad Fahmil Kamal; Ridho Arifiansyah; Muhammad Salman; Rizki Amrillah
An Najah (Jurnal Pendidikan Islam dan Sosial Keagamaan) Vol. 3 No. 4: Juli 2024
Publisher : Najah Bestari

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

Abstract

The responsibility of Muslim scientists in the development of knowledge is an obligation that must be carried out. In the context of scholarship, this responsibility encompasses several aspects, such as preserving and safeguarding knowledge, deepening and attaining its essence, practicing it, teaching it, and disseminating and publishing it. In preserving and safeguarding knowledge, Muslim scientists must ensure that this knowledge remains intact and is not lost. They must deepen and attain its essence so that the knowledge can be further enhanced. Additionally, they must practice it so that the knowledge bears fruit and becomes beneficial. In their teachings, Muslim scientists must convey it to those who seek it, ensuring that the knowledge remains pure and unambiguous. The broad responsibility of Muslim scientists in disseminating and publishing knowledge is crucial to maximizing its benefits. They must spread this knowledge through various media and platforms to make it accessible to a wide audience. By doing so, this knowledge can become a source of inspiration and consideration for society. Tanggung jawab ilmuan Muslim dalam mengembangkan ilmu adalah suatu kewajiban yang harus dijalankan. Dalam konteks keilmuan, tanggung jawab ini meliputi beberapa aspek, seperti memelihara dan menjaga ilmu, memperdalam dan meraih hakekatnya, mengamalkannya, mengajarkannya, serta menyebarkanluaskan dan mempublikasikannya. Dalam memelihara dan menjaga ilmu, ilmuan Muslim harus memastikan bahwa ilmu tersebut tetap ada dan tidak hilang. Mereka harus memperdalam dan meraih hakekatnya agar ilmu tersebut menjadi lebih meningkat. Selain itu, mereka harus mengamalkannya agar ilmu tersebut berbuah dan bermanfaat. Dalam ajarannya, ilmuan Muslim harus mengajarkannya kepada orang yang mencarinya agar ilmu tersebut menjadi bersih dan tidak berbelit-belit. Luasnya tanggung jawab ilmuan Muslim dalam menyebarkan dan mempublikasikannya sangat penting agar manfaat ilmu tersebut semakin luas. Mereka harus menyebarkan ilmu tersebut melalui berbagai media dan platform agar dapat diakses oleh banyak orang. Dengan demikian, ilmu-ilmu tersebut dapat menjadi sumber inspirasi dan bahan pertimbangan bagi masyarakat.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan yang Terdaftar di BEI Puja Raihani, Puja Raihani; Muhammad Salman; Tuti Meutia
Journal Research of Economic and Bussiness Vol. 3 No. 02 (2024): Juli 2024
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v3i02.876

Abstract

This research aims to examine the effect of: (1) profitability on tax avoidance, (2) firm size on tax avoidance, (3) leverage on tax avoidance, (4) profitability, company size and leverage on tax avoidance simultaneously. This research is a quantitative research with the population in this research being 87 energy sector mining companies listed on the IDX, and a sample of 8 companies. The data analysis technique in this research uses descriptive statistical tests, classical assumption tests, t tests, simultaneous tests and determination tests (R2). The results of the t test for the profitability variable have a value of 0,004<0,05, which means that the profitability variable has a significant influence on tax avoidance.  The company size variable has a value of 0,000<0,05 which means that the company size variable has a significant influence on tax avoidance. The leverage variable has a value of 0.771 > 0.05, which means that the leverage variable does not have a significant influence on tax avoidance. The results of the F test obtained a value of 0.000 < 0.05, indicating that the variables used in this research simultaneously have a significant effect on tax avoidance. From the results of the coefficient of determination test, it was found that 30,3% of the dependent variable could be explained by the independent variable, while the remaining 69,7% was influenced by other factors not included in this research.
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