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All Journal El Dinar Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Mirai Management Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan SEIKO : Journal of Management & Business Muqtasid: Jurnal Ekonomi dan Perbankan Syariah JURNAL PENDIDIKAN TAMBUSAI Journal of Humanities and Social Studies JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Sains dan Teknologi Rayah Al Islam : Jurnal Ilmu Islam RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Quantitative Economics and Management Studies AL-FALAH : Journal of Islamic Economics EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Journal La Sociale JURNAL MANAJEMEN AKUNTANSI (JUMSI) Movere Journal Islamiconomic: Jurnal Ekonomi Islam el-Buhuth: Borneo Journal of Islamic Studies Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Islam Realitas: Journal of Islamic and Social Studies Journal of Islamic Economics Lariba Innovative: Journal Of Social Science Research Amkop Management Accounting Review (AMAR) JSE: Jurnal Sharia Economica IIJSE VISA: Journal of Vision and Ideas RESLAJ: Religion Education Social Laa Roiba Journal El-Mujtama: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) ManBiz: Journal of Management and Business Proceeding International Conference on Islamic Economics Community Services Ecobankers : Journal of Economy and Banking As-Syirkah: Islamic Economic & Financial Journal Rayah Al-Islam : Jurnal Ilmu Islam
Batubara, Maryam
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The Effect of Return on Asset (ROA) And Current Ratio (CR) on Stock Prices Through Green Accounting As an Intervening Variable In Syariah Stock Companies Listed in Jakarta Islamic Index Period 2019-2023 Ramadhan, Muhammad; Batubara, Maryam; Rahmani, Nur Ahmadi Bi
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 4 (2024): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i4.3379

Abstract

The ability of Islamic stock companies to generate profits, pay obligations and have a high ranking in environmental financing does not necessarily have the highest stock price. Therefore, a study was conducted with the aim of determining the effect of ROA and CR and green accounting on stock prices, to determine the effect of ROA and CR on stock prices through green accounting as an intervening variable in Islamic stock companies listed on JII for the 2019-2023 period. The population was 30 JII constituent companies. The research sample was 65 observations from 13 companies according to the criteria for 5 years of observation. The data analysis technique used panel data regression assisted by Eviews software version 10. The results of the study (1) ROA has a positive and significant effect on Green Accounting (2) CR has a positive but not significant effect on Green Accounting; (3) ROA has a positive and significant effect on Stock Price; (4) CR has a positive and significant effect on Stock Price; (5) Green Accounting has a negative but not significant effect on Stock Price; (6) ROA has a negative but not significant effect on stock prices through green accounting as an intervening variable; (7) ROA has a negative but insignificant effect on stock prices through green accounting as an intervening variable.
Determinan Kinerja Keuangan Syariah Daerah Provinsi Sumatera Utara dengan Belanja Modal sebagai Variabel Moderating Agnesia, Inge; Ridwan, M; Batubara, Maryam
el Buhuth: Borneo Journal of Islamic Studies el Buhuth: Borneo Journal of Islamic Studies, 6(1), 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (Center for Research and Community Services), Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/el-buhuth.v6i1.6541

Abstract

This study aims to determine the effect of General Allocation Funds (DAU), Special Allocation Funds (DAK), Regional Taxes, and regional levies on Regional Sharia Financial Performance Efficiency with regional expenditure moderation variables. This research method uses a quantitative method approach with the help of the Eviews program version 9. This research uses secondary data originating from the Budget Realization Report (LRA) and the Regional Revenue and Expenditure Budget Realization Report of the District/City Government of North Sumatra Province. This research was conducted in North Sumatra Province and the time of the research was carried out in stages from October 2021 to August 2022. The results showed that (1) general allocation funds did not have a significant and negative effect on regional sharia finances, (2) regional taxes had an insignificant and negative effect on regional sharia finances, (3) regional levies have no significant and positive effect on regional sharia finances, (4) General Allocation Funds have no significant and positive effect on regional sharia finances through capital expenditure as a moderating variable, (5) special allocation funds have no significant and negative effect on regional sharia finances through capital expenditures, (6) regional taxes do not have a significant and positive effect on regional sharia finances through capital expenditures as a moderating variable, and (7) regional levies have an insignificant and positive effect on regional sharia finances through capital expenditures as a moderating variable.
Akuntabilitas Pengelolaan Anggaran dalam Perspektif Maqashid Shariah pada Dinas Syariat Islam Kabupaten Pidie Jaya Ramadhana, Rizki; Albani Nasution, Muhammad Syukri; Batubara, Maryam
el Buhuth: Borneo Journal of Islamic Studies el Buhuth: Borneo Journal of Islamic Studies, 6(1), 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (Center for Research and Community Services), Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/el-buhuth.v6i1.7138

Abstract

Tujuan Untuk mengetahui pengelolaan anggaran pada Dinas Syariat Islam Kabupaten Pidie Jaya, Untuk mengetahui model akuntabilitas pengelolaan anggaran pada Dinas Syariat Islam Kabupaten Pidie Jaya. Penelitian ini merupakan penelitian dengan menggunakan pendekatan kualitatif deskriptif dengan menggunakan pendekatan studi kasus. Dalam penelitian ini digunakan studi dokumenter, wawancara, observasi . Adapun Hasil penelitian sebagai berikut, Secara keseluruhan pengelolaan anggaran pada Dinas Syariat Islam Kabupaten Pidie Jaya telah terkelola dengan baik melalui prinsip perencanaan, pengorganisasian, pelaksanaan dan pengendalian yang melibatkan seluruh pihak yang berkaitan dengan program-program yang dianggarkan oleh Dinas Syariat Islam Kabupaten Pidie Jaya. Setiap melakukan penyusunan program kerja Dinas Syariat Islam Kabupaten Pidie Jaya selalu mengikutsertakan masyarakat dalam menentukan program apa saja yang akan dilakukan oleh instansi. Model akuntabilitas anggaran pada Dinas Syariat Islam Kabupaten Pidie Jaya berfokus pada output dan outcome yang diperoleh, dimulai dari input yang berupa bukti-bukti transaksi keuangan maupun dokumentasi kegiatan yang selanjutnya diproses untuk menyusun laporan akuntabilitas. Proses akuntabilitas yang dilakukan dengan menyusun, mengklasifikasi, mengikhtisarkan, dan menyajikan bukti-bukti transaksi yang menjadi input dalam uraian laporan akuntabilitas. Output yang dihasilkan adalah Laporan Akuntabilitas yang disusun, dan Outcome yang dihasilkan adalah kinerja pelaksanaan anggaran sesuai dengan yang dialokasikan dan kepercayaan para stakeholder. Namun pada praktiknya terkadang terdapat kendala pada keterlambatan pelaporan pertanggungjawaban karena adanya dokumen yang tidak lengkap dari bidang-bidang atau dari para stakeholder yang lain. Secara umum akuntabilitas anggaran yang dilakukan oleh Dinas Syariat Islam Kabupaten Pidie Jaya telah memenuhi lima tujuan dalam konsep maqashid shariah yaitu hifdz ad-din, hifdz an-nas, hifdz al-aql, hifdz al-mal, dan hifdz an-nasb. Hanya saja, Dinas Syariat Islam perlu melakukan evaluasi sebagai perbaikan ke depan dalam pengalokasian anggaran pada program-program atau kegiatan-kegiatan yang mempunyai urgensi lebih dibanding dengan program kegiatan lainnya.
ANALISIS PENERAPAN SKEMA ASURANSI SYARIAH PADA ANGKUTAN KERETA API PT KAI DIVRE 1 SUMATERA UTARA Dewi, Mutiara; Batubara, Maryam
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Special Issue Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.37884

Abstract

Penelitian ini menganalisis penerapan skema asuransi syariah dalam angkutan kereta api yang dikelola oleh PT KAI Divre 1 Sumatera Utara. Dengan tujuan untuk memahami efektivitas, tantangan, dan dampaknya terhadap penumpang, penelitian ini menggunakan pendekatan kualitatif melalui wawancara dengan staf PT KAI dan survei kepada penumpang. Hasil penelitian menunjukkan bahwa skema asuransi syariah meningkatkan kepuasan penumpang dan memberikan perlindungan yang sesuai dengan prinsip syariah. Namun, terdapat tantangan dalam sosialisasi dan integrasi sistem yang memerlukan perhatian lebih lanjut. Penelitian ini menyarankan perlunya peningkatan edukasi kepada penumpang dan penyempurnaan sistem administrasi untuk mengoptimalkan penerapan skema asuransi syariah.
Empowerment strategy analysis deep sharia cooperative liberate public from trap loan shark Harahap, Siti Khodijah; Siagian, Salsabilla; Batubara, Maryam
Jurnal Mirai Management Vol 8, No 3 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i3.6186

Abstract

Sharia cooperative play role important in clean public from practice dangerous Sharia. Moneylender often utilise public with ethnic group flower height and condition no credit profitable. The purpose of this paper is analize empowerment strategies sharia cooperative for liberate public from slavery to moneylender. Is known that calculated F value of 166.698 with level significance of 0.00 < 0.05. Then the regression model can used for predict variable impact and perception (X) of empowerment (Y). In other word variable impact and perception (X) of influential in a manner together to variable empowerment (Y) or H1 is accepted. mark significant is 0.00 < 0.05 means impact and perception influential in a manner positive and significant to empowerment. Means reject Ho and accept Hi. Equality the regression is Y= 4.693 + 0.287 X, that is If improved impact and perception as big One unit will increase of 0.287. Keywords: sharia cooperatives; loan sharks; empowerment
The Effect of Entrepreneurship Orientation, Knowledge Management, and Partnership on MSMEs Performance in the Perspective of the Islamic Economy with Competitive Advantage as an Intervening Variable Lubis, Aulia Nurrahmah; Batubara, Maryam; Bi Rahmani, Nur Ahmadi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 2 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i2.3781

Abstract

This research aims to know the influence of entrepreneurial orientation toward competitive advantage, to determine the effect of management knowledge on competitive advantage, the effect of partnership on competitive advantage, entrepreneurial orientation on the performance of MSMEs, management knowledge on the performance of MSMEs, partnership on the performance of MSMEs, competitive advantage on the performance of SMEs, entrepreneurial orientation on the performance of MSMEs through competitive advantage, management knowledge on the performance of MSMEs through competitive advantage, partnerships on the performance of MSMEs through competitive advantage. The type of research that will be carried out in this study is quantitative research. Results of the research show that entrepreneurial orientation influences competitive advantage. Management knowledge influences competitive advantage. The partnership has no effect on competitive advantage. Entrepreneurial orientation influences the performance of MSMSe. Management knowledge influences the performance of MSMEs. The partnership has no effect on the performance of MSMEs. Competitive advantage has no effect on the performance of MSMEs. Entrepreneurial orientation influences the performance of MSMEs through competitive advantage. Management knowledge has no effect on the performance of MSMEs through competitive advantage. The partnership does not affect the performance of MSMEs through competitive advantage.
A Human Resource Development Strategies in Enhancing the Welfare of As-Sunnah Deli Serdang Islamic Higher Education Institution in North Sumatra Rivai, Andri; Pulungan, Sahmiar; Batubara, Maryam
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3790

Abstract

This study analyzes human resource management development strategies to improve the welfare of Human Resources (SDI) in STAI As-Sunnah. The results of this study show strategies that can be applied, including curriculum development, teacher quality improvement, strategic partnerships, infrastructure improvements, and academic mentoring programs. The results of this study provide recommendations to improve the welfare of SDI in STAI As-Sunnah and provide direction for decision-makers and related parties in the development of more effective and sustainable human resource management. In this study, conclusions will also be drawn based on the results of the study, including human resource management development strategies, utilization of internal strengths and external opportunities, overcoming internal weaknesses, and handling external threats. The purpose of this study is to provide recommendations that can help STAI As-Sunnah in improving the welfare of SDI so that they can get quality education and support the development of their potential optimally.
Determination of Poverty through Unemployment in North Sumatra Andrean, Piter; Marliyah, Marliyah; Batubara, Maryam
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 2 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i2.3859

Abstract

This study aims to analyze the effect of the unemployment rate, Gross Regional Domestic Product (GRDP), investment, and The Human Development Index (HDI) which are relevant in influencing poverty in North Sumatra Province. This study uses secondary data in the form of North Sumatra Cross Section data from 2015-2021. The analytical method used in this study is a mixed method with Path Analysis and Descriptive Qualitative approaches. The results showed that GRDP had a significant effect on the poverty rate, Investment had a significant effect on poverty, HDI had a significant effect on poverty, GRDP had a significant effect on unemployment, Investment had a significant effect on unemployment, HDI had a significant effect on unemployment, and unemployment has no significant effect on poverty in North Sumatra. Unemployment does not function as an intervening variable between GRDP and poverty, unemployment functions as an intervening variable between investment and poverty, and unemployment does not function as an intervening variable between HDI and poverty.
Determination of Agricultural Exports in North Sumatra Muslim, Muhammad; Ridwan, Muhammad; Batubara, Maryam
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3888

Abstract

Export is the process of transporting goods from one country to another legally and export is very important in forming a country’s balance of payments. The purpose of this study was to determine whether gross domestic product, exchange rate, and inflation affect agricultural exports in North Sumatra. This study uses a quantitative approach. Quantitative research is research that emphasizes the analysis of numerical data (numbers) that are processed using statistical methods. The method used in this research is descriptive and verification method. From the research results it is known that the probability of the firm value variable is 0.002816 <0.05, and the F-Statistics value is 6.800019 > 2.64. Based on the results of the simultaneous test it can be seen that the Regional Gross Domestic Product (X1), Exchange Rate (X2), and Inflation (X3) have a positive and significant effect on Regional Exports of North Sumatra together. The R2 value is 0.2619 or 26.19%. This shows that the variables of Regional Gross Domestic Product, Exchange Rate and Inflation can only explain the regional export variable of only 24.90%. While the remaining 75.10% is explained by other variables outside the regression model in this study.
Analysis of the Influence of GDP, Exchange Rate, Gold Price, BI Rate, and IHSG on JII Islamic Investment Perspective Nasution, Najlah Kholilah; Soemitra, Andri; Batubara, Maryam
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3923

Abstract

Indonesia is a country with a Muslim-majority population. With a background of the majority of the Muslim population, the capital market issues various Sharia-based investments such as Sharia bonds, Sharia stocks, and Sharia mutual funds. The Islamic capital market has a role in driving the economy, including having an impact on real market growth through Sharia-based investments. The purpose of this study was to determine the direct and indirect effects of the GDP, Exchange Rate, Gold Price, BI Rate, and IHSG variables on the Jakarta Islamic Index from the perspective of Islamic investment in Indonesia for the 2016-2022 period. The method used in this study uses a quantitative approach with path analysis and uses the help of the Eviews 11 program. The results of this study indicate that GDP, Exchange Rate, and Gold Price have a significant negative effect on the Jakarta Islamic Index, but the BI Rate has no positive or significant effect on the Jakarta Islamic Index. IHSG has a positive and significant effect on the Jakarta Islamic Index. GDP has a positive and significant effect on the Composite Stock Price Index (IHSG). Meanwhile, Exchange Rates, Gold Prices, and the BI Rate have a negative and significant effect on the Composite Stock Price Index. IHSG is able to mediate GDP, Exchange Rate, Gold Price, and BI Rate against the Jakarta Islamic Index with a significant level of 5% and through a 95% confidence level.
Co-Authors Adha, Raju Adlia Yuannisa, Rizka Afifa, Adinda Agnesia, Inge Ahmadi Bi Rahmani, Nur Ahmarani, Putri Aini, Zahratun Al Masri, Anas Zahir Almasri, Anas Zahir Almi, M Fikri Amanda, Reydina Pasya Anantha, Agung Andiyanto, Sakti Andrean, Piter Andri Rivai Andri Soemitra Annisa Khumaira Anshari, Habilla Arianti, Alya Ariska, Ella Ashaari , Taslam Atikah, Rahmi Awaliyah, Annisa Fitri Azizah, Nurwafiq Batubara, Yennika Bi Rahmani, Nur Ahmadi Br Perangin-angin, Siska Dalimunthe, Muhammad Yunus Dinanti, Egicha Putri Wayuling Dini Anggraini, Dini Fajarillah Sitohang, Sahala Fakhri, Muhammad Hafizhan Febrianda, Annisa Fitra, Teguh Haikal Fitri, Desi Elisa Fitri, Heldia Fitri, Mulyana Gaja, Enita Indramayani Hakim, Muhammad Luqman El Hanafi Hamonangan, Muhammad Harahap, Afni Haryanti harahap, siti khodijah Hasibuan, Indra Mualim Hasibuan, Reni Ria Armayani Hayati Harahap, Salwa Hrp, Khairunnisa Aulia Hsb, Rahmad Raja Martua Hutauruk, Mutia Salwa Isnaini Harahap Ivanka, Meitia Jambak, Putri Andriani Juliana Nasution Khair, Ikhwanul Khairani, Devia Astry Kurnia, Ahmad Lidia, Risa Lubis, Aulia Nurrahmah Lubis, Dian Zahra Syahfitri Lubis, Husnul Khotima Lubis, Ilham Habibi Lubis, Riska Amalia M. Ridwan M. Ridwan Malahayati Malahayati Malasyi, Sibral Marliyah, Marliyah Meivi, Sandrina Muhammad Adam, Muhammad Muhammad Arif Muhammad fauzan Muhammad Lathief Ilhamy Nasution Muhammad Muslim, Muhammad Muhammad Ramadhan Muhammad Ridwan muhammad Syahbudi, muhammad Muhammad Syukri Albani Nasution Muhammad Yafiz, Muhammad Munandar, Arief Mustika, Marlinda Mutiara Dewi, Mutiara Najiyah, Chindy Jihan Nasution, Fathiya Syahidah Nasution, Hastiani Nasution, Husairi Muhammad Nasution, Inayatul Widad Nasution, Juliana Nasution, Lis Mawarni Nasution, Muhammad Idris Nasution, Najlah Kholilah Nasution, Rizka Nasution, Silvia Zahra Nasution, Trisna Aulia Husna Ningsih, Nur Widya Nst, M.Yazid Mufhty Nst, Mhd Khairul Anhar Nst, Rivaldi Ahmad Nuraisah Nurlaila Nurul Hasanah Nurul Inayah Okta Distira, Muhammad Feri Oktadistira, Muhammad Feri Pasi, Kurnia Utami Patma Wati Pinem, Syukri Aiman Pranoto, Jiko Pratama, M. Aldi PUTRI WAHYUNI Rafiqoh Lubis, Nurul Rahma, Aulia Rahma, Maulida Rahmani, Nur Ahmad Bi Rahmani, Nur Ahmadi Bi Rahmi Syahriza, Rahmi Ramadhana, Rizki Rambe, Salsabila Ramlan, H. Rangkuti, Laila Rahmayuni Rokan, Mustafa Kamal Romadhoni, Fajri Sabila, Wan Shalah Sabrina, Tri Wina Sahmiar Pulungan, Sahmiar Samri Juliati Nasution, Yenni Saparuddin Siregar Saputra, Jaka Saputri, Yuliana Saragih, Nadya Zahwani Sari, Windy Adinda sati, Dea sarah Satrya Mutthaqin, Muhammad Siagian, Riza Rasyid Siagian, Salsabilla Siburian, Nelsi Agustina Silviany, Ratih Sirait, Fitri Haraya Sirait, Frida Yanti Siregar, Safa Maisyarah Sitepu, Fatiya Febina Sitompul, Gandhi Sulaiman Suwitra, Irshadi Fariz Syafrina Yuni Lubis Syah, Fahmi Fachrudin Syahputra, Zulian Tambak, Ayub Tanjung, Ahmad Fuadi Taufiq Taufiq Tho’in, Muhammad Tobing, Iqbal Fahri Ujung, Siti Khoiriyah Karina Wati, Patma Wulandini Sagala, Putri Yuannisa, Rizka Adlia Yulia Febrianti Yuni Lubis, Syafrina Zahrina Dharmawan, Annisa Zayanti, Cindy Aulia