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All Journal MUQTASID IQTISHADIA HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam Tazkia Islamic Finance and Business Review AKTSAR: Jurnal Akuntansi Syariah At-Tawassuth: Jurnal Ekonomi Islam Istinbath: Jurnal Hukum dan Ekonomi Islam Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal BILAL: Bisnis Ekonomi Halal Share: Jurnal Ekonomi dan Keuangan Islam El-Qish: Journal of Islamic Economics Jurnal Budgeting Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I International Journal of Economics (IJEC) Neo Journal of economy and social humanities Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen International Journal of Management Research and Economics International Journal of Economics, Management and Accounting Epaper Bisnis: International Journal Entrepreneurship and Management
Muslim Marpaung
Medan State Polytechnic
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Profitabilitas dan Firm Size Terhadap Firm Value dengan Capital Structure Sebagai Variabel Mediasi Veno, Andri; Marpaung, Muslim
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 2 (2018): December 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i2.5084

Abstract

This study aims to analyze the effect of profitability and firm size on firm value mediated by capital structure. The research design was a comparative causal approach (ex post facto) by testing the hypothesis analysis carried out using the component-based Structural Equation Modeling (SEM) method or non-parametric variance (Component Based SEM), Generalized Structured Component Analysis (GSCA). The data was collected from companies listed on the Indonesia Stock Exchange which are included in the LQ-45 index from 2014 until August 2018. In analyzing the data, the writers used multiple linear regression using the assistance of the GSCA program. The result showed that capital structure is proved as an intervening variable for the influence of profitability on firm value. It means that capital structure mediates the effect of profitability on firm value in full mediation.  Meanwhile, capital structure is not an intervening variable for the influence of firm size on firm value. The Capital structure does not mediate the effect of firm size on firm value in full mediation.
SOLUSI PERMASALAHAN PERZAKATAN DI BAZNAS DENGAN METODE ANP: STUDI TENTANG IMPLEMENTASI ZAKAT CORE PRINCIPLES Hamdani, Lukman; Nasution, M. Yasir; Marpaung, Muslim
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 10, No 1 (2019): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v10i1.40-56

Abstract

AbstractThe Zakat Core Principles (ZCP) is the core principles of zakat which cover 18 aspects related to the management of zakat. This study aims to obtain empirical evidence about solutions to Zakat Problems in BAZNAS (National Zakat Agency) and implementation of ZCP. This study uses qualitative methods with ANP (Analytic Network Process) analysis tool. The results of this study explain the most priority problems that need immediate response is in the form of lack of socialization and education about ZCP, BAZNAS must be more accountable and transparent in every report, and BAZNAS must have sharia control. The most priority strategy is the substance of ZCP that must be implemented, BAZNAS must be formally and financially independent as well as continuous socialization and education at BAZNAS. The conclusion is that the ZCP has not been implemented as a whole, especially in BAZNAS at the regional level.AbstrakZakat Core Principles (ZCP) adalah prinsip-prinsip inti zakat yg mencakup 18 aspek terkait pengelolaan zakat. Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai Solusi Permasalahan Perzakatan di BAZNAS (Badan Amil Zakat Nasional) dan implementasi tentang ZCP. Penelitian ini menggunakan metode kualitatif dengan alat analisis ANP (Analytic Network Process). Hasil penelitian ini memaparkan bahwa masalah yang paling prioritas yang perlu segera mendapatkan respon adalah berupa kurangnya sosialisasi dan edukasi tentang ZCP, BAZNAS harus lebih akuntabel dan transparan di setiap laporan, serta BAZNAS harus ada yang mengontrol secara syariah. Strategi yang paling prioritas adalah substansi ZCP yang harus diimplementasikan, BAZNAS harus mandiri secara formal dan finansial serta sosialisasi dan edukasi yang terus menerus di BAZNAS. Kesimpulannya adalah bahwa ZCP belum diterapkan secara menyeluruh terutama di BAZNAS tingkat daerah.
Model Quadruple Helix Dalam Pengembangan UMKM (Studi Kasus Pada Industri Pisang Sale Kutacane Kab. Aceh Tenggara) Muslim Marpaung; Sugianto Sugianto; Ulfa Yolanda
Jurnal Ilmiah Ekonomi Islam Vol 7, No 2 (2021): JIEI : Vol. 7, No. 2, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (136.596 KB) | DOI: 10.29040/jiei.v7i2.2615

Abstract

This study aims to obtain a comprehensive picture of the synergy of banana sale stakeholders in Kab. Southeast Aceh. The Quadruple Helix model is one suitable model for social research and innovation. This study uses a qualitative research design with a phenomenological approach that seeks to understand the perspectives, thoughts and experiences of stakeholders regarding the synergy of Quadruple Helix stakeholders in realizing the development of the banana sale business in Kab. Southeast Aceh. The results show that there are a number of problems related to synergy in the development of banana sale in Kab. Aceh Tenggara is partly because there is no common vision of stakeholders and cooperation and coordination between banana sale business actors, the government and stakeholders. Each stakeholder translates the sale of bananas, causing a debate on how to develop the sale of bananas in the future. In particular, the government should pay special attention to banana sale managers equally to develop the banana sale business and support from the wider community. The key to the successful implementation of the banana sale business development in Kab. Aceh Tenggara, among others, unity of mission, joint commitment and coordination among stakeholders.
Persistent Issues with the Development of Halal Tourism in North Sumatera Hefriansyah Hefriansyah; Asmuni Asmuni; Muslim Marpaung; Hendri Tanjung
Tazkia Islamic Finance and Business Review Vol. 14 No. 1 (2020)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v14i1.217

Abstract

The present study aims to uncover the problems, aspects, solutions and strategies of halal travel and tourism in North Sumatera, Indonesia. This study employs Analytic Network Process (ANP) methods in three steps, first, problem decomposition, pair-wise comparison questionnaire, and synthesis and analysis. ANP also used to gather the opinion and responses from the experts. From this study, it was found that the problems of improving halal travel and tourism based on their level of significance are as follows: Environment, Access and Services, and Communication. Meanwhile, the priority of aspects to improve halal travel and tourism based on their level of significance are environment, access, services, and communication. Similar to problems and aspects, solutions based on their level of significance are environment, access, services and communication. In addition, top three strategies that recommended from this study are ecosystem, destination, and accessibility and connectivity. The findings of this study are also furnished with some recommendation from the industry perspective and stakeholders of halal travel and tourism.
ANALISIS PENGARUH LABEL HALAL, BRAND DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN DI KOTA MEDAN Ian Alfian; Muslim Marpaung
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. II | No. 1 | 2017
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.365 KB) | DOI: 10.30821/ajei.v2i1.777

Abstract

This study aims to determine how influence the direct and indirect variable halal label, brand / brand images and prices on consumer purchasing decisions Muslims in the city of Medan (Study in the subdistrict of Medan Petisah). Methods used quantitative approach using path analysis with multiple linear regression model is supported by test models and statistical test by using SPSS version 17. This research showed that approximately 65.1% variable halal label, brand / brand image and price influence consumer purchase decisions Muslims in the city of Medan (a case study in the district of Medan Petisah), while 34.9% is explained by other factors. Next that approximately 59,7% variable halal label and brand influence prices, while 40,3% is explained by other factors. The results show the significance of the indirect impacts their indirect effect of variable halal label and brand / brand image on purchase decisions through the price significantly.
KONTRIBUSI KURS, SUKU BUNGA PERKREDITAN, DAN LIKUIDITAS, PADA PEMBIAYAAN PRODUKTIF BANK SYARIAH Yovvi Sukandar; Muslim Marpaung
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. 1 | No. 1 | 2016
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (644.462 KB) | DOI: 10.30821/ajei.v1i1.369

Abstract

This research was aimed to find out the contribution of exchange rate, interest rates of conventional banking, and the resilience of islamic banking liquidity towards produktive financing performance of islamic banking in  Indonesia during the last 10 years. By quantitative approach of VAR (Vector Auto Regressive) analysis at alpha 5%, concluded that the exchange rate,  interest rates of conventional commercial banks, and the condition of islamic banks liquidity contribute to productive financing  performance of islamic banks. The most contribution to productive financing growth sourced by the power of islamic banks liquidity (16,68%), followed by interest rates of conventional commercial banks  (4,97%), and rupiah exchange rate  (1,39%). Productive financing performance showed positive respon but tend to be difficult to stable against the movement rupiah exchange rate, the interest rates of conventional commercial banks, while in contrast to the power of liquidity variable that responded positively and tend to be stable and balanced.
Fraud Pentagon and Fraudulent Financial Reporting in Jakarta Islamic Index Surepno Surepno; Bayu Tri Cahya; Asih Andriani; Muslim Marpaung
IQTISHADIA Vol 14, No 1 (2021): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v14i1.12374

Abstract

This study aims to examine pentagon fraud with five elements that can influence the occurrence of fraudulent financial reporting on the Jakarta Islamic Index. fraud pentagon has five elements there is pressure, opportunity, rationalization, competence (competence/ability), and arrogance. This research is a quantitative study using logistic regression analysis methods with SPSS tools. The results showed that fraud pentagon with five elements can influence the occurrence of fraudulent financial reporting in companies incorporated in the Jakarta Islamic Index. But among the five elements are pressure, opportunity, rationalization, competence (competency /ability), the element of arrogance does not have a significant effect on the occurrence of fraudulent financial reporting.
Analisis SWOT Pada Pengembangan Perbankan Syariah di Indonesia Muslim Marpaung
Jurnal Ilmiah Ekonomi Islam Vol 8, No 2 (2022): JIEI
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i2.4675

Abstract

This study will try to answer how the process of developing Islamic banking in Indonesia is currently. This research is a descriptive qualitative research. Data analysis technique using matrix and SWOT analysis. The results of the study indicate that an alternative strategy for developing Islamic banking in Indonesia is a strategy to maintain and defend. The current strenght is that Islamic financial institutions are more crisis resistant. The current weakness is the relatively small and limited fund capital and the lack of a workforce who understands the concept of Islamic baniking. The current opportunity is the merger of 3 national banks ( BNI Syariah, BRI Syariah, BSM) to become BSI. The current threat is decline in people's income due to the COVID-19. The urgency of handling power in the future is to prioritize the support of muslims. The urgency of handling weaknesses in the future is the relatively smaller and limited capital of funds. The urgency of handling future opportunities is the merger of three national banks ( BRI Syariah, BNI Syariah and BSM). The urgency of handling threats in the future is the reduction in people's income due ti due COVID-19 pandemic. Keywords : Islamic Banking, Analysis SWOT, and Islamic Economic
Fraud Pentagon and Fraudulent Financial Reporting in Jakarta Islamic Index Surepno Surepno; Bayu Tri Cahya; Asih Andriani; Muslim Marpaung
IQTISHADIA Vol 14, No 1 (2021): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v14i1.12374

Abstract

This study aims to examine pentagon fraud with five elements that can influence the occurrence of fraudulent financial reporting on the Jakarta Islamic Index. fraud pentagon has five elements there is pressure, opportunity, rationalization, competence (competence/ability), and arrogance. This research is a quantitative study using logistic regression analysis methods with SPSS tools. The results showed that fraud pentagon with five elements can influence the occurrence of fraudulent financial reporting in companies incorporated in the Jakarta Islamic Index. But among the five elements are pressure, opportunity, rationalization, competence (competency /ability), the element of arrogance does not have a significant effect on the occurrence of fraudulent financial reporting.
IMPLIKASI STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN DENGAN KEPUTUSAN KEUANGAN SEBAGAI VARIABEL INTERVENING (SEKTOR MANUFAKTUR BEI) Reza Febrian; Arief Tumanggor; Muslim Marpaung
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam │ Vol. 9 │ No. 2 │ 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/hf.v9i2.13074

Abstract

The value of the company is one of the shareholders reference before investing in a company and the company's value can not be separated from the influence of financial decision of by the owner of the company. The aim of the research was to find out the implication of ownership structure on companies’ value with financial decision as intervening variable in manufacturing companies listed in Indonesia Stock Exchange. The samples consist of 34 manufacturing companies listed in Indonesia Stock Exchange during the period of 2010-2014. The research method used structural equation model (SEM) with the help of software AMOS 16,0. The Result of the research indicate that ownership structure affects funding decision, deviden policy, and companies’ value, but it does not affect investment decision. Investment decision, funding decision, and deviden policy affect companies’ value. Furthermore, investment decision, funding decision and deviden policy can function as intervening variable in the effect of ownership structure on companies’ value.
Co-Authors Ade Khadijatul Z. Hrp AGUS Andri veno, Andri Arief Tumanggor Arsyaf Tampubolon Asih Andriani Asmuni Asmuni Azliani, Firda Nur Bayu Tri Cahya Cahyani, safirah Dini Fakhira Bahari Emi Masyitah Hamdani, Lukman Hefriansyah Hefriansyah Hendri Tanjung Hubbul Wathan Ian Alfian Irma Suryani Lubis Lestari, Dwi Vita M. Yasir Nasution Mohd Ali, Nor Aishah Muhammad Noval Muhammad Zuardi Nurhayati Nurhayati Pulungan, Fahri Juna Putra , Muhammad Umar Maya Rahmanta Rahmanta, Rahmanta Rahmat Rahmat Azahar Siregar Reza Febrian Saputri, Dilla Ajeng Diah Siti Kadariah Soehardi Soehardi Sugianto Sugianto Surepno Surepno Sya'bana, Sasmita Wahyu Syuhada Fela Yudha Ulfa Yolanda Yovvi Sukandar Zuhirsyan , Muhammad Zuhirsyan, Muhammad