Article Per Year (5 Year)
p-Index From 2020 - 2025
7.388
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Bisnis Jurnal Akuntansi Multiparadigma Jurnal Cita Hukum Journal of Accounting and Investment MIQOT: Jurnal Ilmu-ilmu Keislaman Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam International Journal Ihya' 'Ulum al-Din Jurnal EMT KITA Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Owner : Riset dan Jurnal Akuntansi JIA (Jurnal Ilmiah Akuntansi) At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Jurnal Pendidikan dan Konseling Management Studies and Entrepreneurship Journal (MSEJ) Islam Universalia : International Journal of Islamic Studies and Social Sciences Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Enrichment : Journal of Management RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JURMA : Jurnal Program Mahasiswa Kreatif Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Vision and Ideas (VISA) Jurnal Akuntansi AKTIVA Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal SALMAN : Sosial dan Manajemen Khidmatussifa: Journal of Islamic Studies Madani: Multidisciplinary Scientific Journal International Journal of Economic, Technology and Social Sciences (Injects) Journal of Finance and Islamic Banking
Saparuddin Siregar
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

Published : 60 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 60 Documents
Search

 1   2   3   4   5 
Record Tracks of Islamic Accounting Thought according to Sofyan Safri Harahap and Iwan Triwuyono Ismail Ismail; Saparuddin Siregar; Azhari Akmal Tarigan
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.4599

Abstract

In life, muamalah activities are an interaction in maintaining the teachings contained in the Qur'an, Islam always teaches how to be responsible and how to do justice in muamalah, especially in recording and managing finances and assets. This study seeks to explore how the thoughts of two Indonesian accounting figures, Sofyan Safri Harahap and Iwan Triwuyono, in applying records that are in accordance with Islamic principles and teachings by referring to several articles published on Google Schoolar. The results of this study reveal that there are some similarities in perceptions and thoughts in the philosophical basis of thinking about Islamic accounting, especially on the basis of the philosophy of monotheism then Islamic accounting plays an important role in being responsible and fostering an attitude of justice in recording, especially in Islamic financial institutions that are widely operating today.
Model Fundrising Wakaf di Perguruan Tinggi ‎(Pengalaman UINSU Medan)‎ Saparuddin Siregar
Jurnal Ilmiah Ekonomi Islam Vol 6, No 3 (2020): JIEI : Vol.06, No. 03, 2020
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.321 KB) | DOI: 10.29040/jiei.v6i3.1389

Abstract

Fundraising of Waqf relatively difficult then fundraising of Zakah. It’s because waqf is not ‎a religious obligation like Zakah. However, it is realized that waqf has great potential to ‎become a tool for improving the economy of the ummah. The aim of this study is to ‎describe the experience of UINSU Medan as an educational institution in ‎collecting the ‎Waqf. This study applies a ‎qualitative approach, ‎with three qualitative methods in data ‎collection: library research, ‎interviews, and data ‎documentation. Open interviews were ‎conducted with ten participants (students, lecturers, and employees). The findings of this ‎study show that the success of Waqf ‎fundraising is based on a mandatory basis, not on a ‎voluntary basis. ‎‎
Investasi Bagi Hasil di Bank Syariah: Perspektif Akuntansi Rijal Allamah Harahap; Saparuddin Siregar
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.4678

Abstract

The purpose of this study was to examine the accounting treatment for mudharabah contracts and their implications for the reliability and fairness of financial statements based on an accounting perspective in Islamic banks. In addition, this study also explores the effect of provisions and reserves on profit allocation among profit-sharing investment account holders (mudharabah) and examines the accounting treatment for mudharabah contracts as stated in the Accounting Standards for Islamic Financial Institutions issued by AAOIFI. The findings of this study that presenting customers in a separate category in the statement of financial position (balance sheet), without reclassifying assets in the statement of financial position to reflect assets attributable to customers, indicates an undue bias in the financial statements. This goes against the concept of full disclosure and a true and fair view of financial statements. Other results also reveal that reserves can result in misallocation of profits among customers and there is an overlap between provisions and reserves, which can affect the reliability and fairness of financial statements. It is also revealed that the reserves presented under the customer section cannot be easily understood because investors do not have rights to these reserves. In addition, questioning the application of the use of grant contracts (Tabarru) in transactions with the substance seeking profit. This study recommends mutual funds as a solution for implementing sharia-compliant mudharabah contracts.
Penilaian Kesehatan Bank Syariah di Indonesia dengan Metode RGEC Selfi Afriani Gultom; Saparuddin Siregar
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.4593

Abstract

This study aims to determine the existence of Islamic banking health in Indonesia during 2014-2018 using the RGEC (Risk profile, Good Corporate Governance, Earning, Capital) method. Risk profile with NPF and FDR approach. GCG with 11 management elements. Income with ROA, ROE and BOPO approaches. Capital with CAR approach. The sample taken is 11 Islamic banks that have spin of (separately) from their parent, and successively submit financial reports, GCG reports and risk management reports annually to Bank Indonesia. Data collection was carried out by accessing Islamic bank data which were examined through the official websites of BI, OJK and each Islamic bank website. Data analysis used quantitative descriptive method. The results show that the average condition of Islamic banking during 2014-2018 shows a composite rating of 2 or in a healthy condition but has not reached composite 3. An important research implication for Islamic bank management is that Islamic banks must continue to increase capital and profits then manage risk and run good governance so that the health of the bank is maintained and able to compete with conventional banks.
Studi Literatur Kualitas Audit Kantor Akuntan Publik Dalam Perspektif Homo Islamicus Julfan Saputra; Saparuddin Siregar
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.4582

Abstract

This study reviews the literature related to the analysis of the audit quality of public accounting firms in the perspective of Homo Islamicus. This study aims to analyze the role of audit quality in moderating the effects of principal-principal agency conflict and to analyze auditor competence and independence on audit quality. This type of research is descriptive qualitative research with a literature study approach that comes from books, literature, and library materials related to the purpose of this research. This literature research was conducted during the 2015-2020 period on 44 published fulltext literature. The results of this study indicate that in relation to the audit quality of public accounting firms in a homo Islamic perspective, it shows that auditors from different countries tend to have different attitudes and cultures, such as incentives, perceptions, and behaviors of auditors, clients, and users of financial statements in different countries. there is a difference. This shows that the reports presented are more varied over time. In addition, this study finds that there is some evidence of a relationship between individualism and litigation, and the auditor's consideration of doing additional audit work.
IMPROVING THE QUALITY OF SHARIA INSURANCE AGENTS THROUGH TECHNOLOGY OPTIMALIZATION AS A SHARIA-BASED MARKETING MEDIUM Novi Indriyani Sitepu; Saparuddin Siregar
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 7, No 1 (2021): JUNI 2021
Publisher : Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v7i1.3093

Abstract

The physical, the intellectual and the spiritual qualities of the agent is creates agent competence so that they can compete in the sharia insurance marketing business. Competition for human performance is currently over helmed by the ease of technology through the internet mediawhich poses a challenge for agents to be able to take advantage of technology. The high competition needs to be framed using sharia views in order to maintain Islamic values. This phenomenon then makes insurance agents as a technology driver in marketing the shariah insurance business in sharia companies in the Nort Sumatera. This stydy uses a qualitative method with a construction approach. Primary research data were obtained through interviews with agency company leaders and MDRT agents to found the quality agens. Secondary data were obtained from literature studies. The results showed that the physical quality of Islamic insurance agents is very influential in marketing products but in technology optimizationit has less effect. While intellectual quality has an effect on the ability of agent technology optimization, then spiritual quality to greatly effect the ability to optimize technology. Sharia insurance agents at takaful and prudential companies have optimized technology as their marketing medium frame by sharia views
IMPLEMENTATION OF GOOD GOVERNANCE BUSINESS SHARIA (GGBS) IN ISLAMIC BANKING IN INDONESIA R. Juli Moertiono; Muhammad Syahbudi; Saparuddin Siregar
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 7, No 2 (2021): DESEMBER 2021
Publisher : Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v7i2.3355

Abstract

In the development of Sharia banking with the merger of several Sharia Banks to become Bank Indonesia Shariah (BIS), is hoped that it can progress very rapidly, as is the case of Islamic banking in Indonesia which has grown significantly. The development of Sharia banking must be accompanied by good governance so that it is not only a tag line for Islamic financial institutions. The Standard Operating Procedure of Islamic banking must be carried out properly based on Sharia principles. Therefore, Bank Indonesia issued Bank Indonesia Regulation No. 11/33/ PBI 2009 concerning the Implementation of Sharia Business Governance (GGBS) for Sharia Commercial Banks (BUS/ Bank Umum Syariah) and Sharia Business Units (UUS/ Unit Usaha Syariah). The five principles are: Transparency, Accountability, Responsibility, Professionalism and Fairness or equality. GGBS is a banking management system designed to improve compliance with the prevailing moral ethics laws and regulations. According to Chapra, the implementation of Good Corporate Governance is a requirement for Sharia Banks to develop properly and in accordance with Sharia compliance. The implementation of GGBS in Sharia banking is expected to create a business that is healthy, conducive, transparent and efficient and a blessing.
KESADARAN KONSUMEN MENGGUNAKAN KOSMETIK HALAL SERTA PENGARUHNYA TERHADAP BRAND HOLISTIC Sri Wahyuni Hasibuan; M Yasir Nasution; Saparuddin Siregar
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 5, No 2 (2019): DESEMBER 2019
Publisher : Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v5i2.1882

Abstract

AbstractIndonesia as a supplier of halal cosmetics is inferior to other halal cosmetics providers. This is due to the disintegration of functional, emotional, and spiritual aspects of cosmetics, which can result in low consumer awareness. This research is an explanatory research using variance-based SEM approach. The results showed that consumer awareness of using halal cosmetics is due to knowledge, beliefs, experience, and information about cosmetics. Consumer awareness of using halal cosmetics has a positive and significant effect on brand holism. This awareness is due to the integration of the brand holistic elements in cosmetics, namely (1) it does not conflict with the principle of trust; (2) beautiful and healthy; (3) using natural ingredients; (4) care for the environment and reject exploitation; (5) free of animal fat; (6) clean manufacturing process; (7) strict supervision of label / logo certification; (8) does not cause dependency; (9) provide peace of mind, body and soul; (10) exposure according to reality; (11) and can be used various human backgrounds. So it is recommended for cosmetics companies to be able to strengthen their brands and be able to compete in the global market, it is very important to integrate all these elements in their brands. Keywords: Awareness, Halal Cosmetics, Brand Holistic Abstrak Indonesia sebagai pemasok kosmetik halal kalah dengan negara penyedia kosmetik halal lainnya. Hal ini disebabkan terjadinya disintegrasi antara aspek fungsional, emosional, dan spiritual pada kosmetik, yang dapat mengakibatkan rendahnya kesadaran konsumen.. Penelitian ini termasuk explanatory research dengan menggunakan penedekatan SEM berbasis variance. Hasil penelitian menunjukkan bahwa kesadaran konsumen menggunakan kosmetik halal disebabkan karena pengetahuan, keyakinan, pengalaman, dan informasi tentang kosmetik tersebut. Kesadaran konsumen menggunakan kosmetik halal berpengaruh positif dan signifikan terhadap brand holistic. Kesadaran ini disebabkan terintegrasinya unsur-unsur brand holistic pada kosmetik tersebut, yaitu (1) tidak bertentangan dengan prinsip kepercayaan; (2) indah dan sehat; (3) menggunakan bahan-bahan alami; (4) peduli lingkungan dan menolak eksploitasi; (5) bebas dari lemak hewani; (6) proses pembuatan yang bersih; (7) pengawasan yang ketat terhadap sertifikasi label/logo; (8) tidak menyebabkan ketergantungan; (9) memberikan ketenangan akal pikiran, jiwa dan raga; (10) pemaparan yang sesuai dengan kenyataan; (11) dan dapat digunakan berbagai latar belakang manusia. Maka disarankan bagi perusahaan kosmetik agar dapat memperkokoh brandnya dan dapat bersaing pada pasar global, sangat penting mengintegrasikan semua unsur ini pada mereknya. Kata Kunci: Kesadaran, Kosmetik Halal, Brand Holistic
Analisis Pengaruh Dana Pihak Ketiga, Total Aset, dan Non-Performing Finance Terhadap Pembiayaan Bagi Hasil Syawal Harianto; Saparuddin Siregar; Sugianto
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i1.542

Abstract

The purpose of this study is to know and analyze the factors that affect total revenue-sharing financing in sharia business units in Indonesia.   These factors are Third Party Funds (DPK), Non-Performing Financing (NPF), and Total Assets (TA). The data used in this study is panel data with the period 2010-2020 published by the Financial Ministry and in the annual financial statements of Islamic banking. The population of 21 companies with a sample of 5 companies with purposive sampling methods. The analysis tools used are Eviews10 and SPSS 18. The analysis technique in this study is a regression of panel data by testing using a fixed-effect model. The results of this study showed that DPK, NPF, and simultaneously had a significant effect on total revenue-sharing financing in sharia business units in Indonesia. The results of the study partially showed that the variables of DPK and TA had a significant positive effect on the total financing in the Sharia Business Unit in Indonesia. The NPF variable does not have a significant negative effect on the total financing in the Sharia Business Unit in Indonesia. The results of the R-Square adjusted value showed a value of 51.9%.
Studi Literatur Kritis Risiko Reputasi pada Manajemen Risiko Perbankan Syariah Afrizal; Saparuddin Siregar; Sugianto
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i1.548

Abstract

Reputation is the most important intangible asset owned by a bank. Reputation reflects the success of the bank in meeting the expectations of various stakeholders. Creating reputation is a key element of organizational strategy, especially banking. Any important issues related to the operations of Islamic banks, whether in terms of non-compliance with Sharia financial products or customer complaints, can damage the reputation of Sharia banks. This study aims to analyze the determinants of reputation risk and its impact on Islamic banking and how to implement reputation risk management in Islamic banking. This study uses a literature study approach to answer the research objectives, while the analytical technique used in this study is content analysis. Thus, Islamic banks are expected to pay more attention to reputation risk management.
Co-Authors Abdullah, Ikhsan Abi Waqqosh Abi Waqqosh Ade Gunawan Afrizal Agun Supriyatno Ahmad Qorib Amalia, Alfi Amiur Nuruddin Anggriyani Anggriyani Anriza Witi Nasution Arifin Fauzi Lubis Asmuni Asmuni Asmuni Asmuni Auliya Ahmad Suhardi Ayu Apriani Azhari Akmal Tarigan Bambang Lesmono Chaniago, Sabaruddin Darwin Darwin Dedeng Irawan Dewi Sartika Nasution Dharma, Budi Edi Marjan Nasution Firman Syarif Gina Maulida Ndraha Gultom, Selfi Afriani Gustrianingsih G Heny Liya Hasibuan Iskandar Muda Ismail Julfan Saputra Juliana Nasution Kamaruddin Kamaruddin M Arif Haikal Lubis M. Indra Mulia Nasution M. Yasir Nasution Marliyah Morina Sari Simamora Muhammad Arfan Harahap Muhammad Kholid Adfi Muhammad Syahbudi Muhammad Zaki Multamuddin Multamuddin Nasirwan Nasirwan Nirmadarningsih Hiya Nur Ainun Nurlaila Nurlaila Nurlaila Nurlaila Pandapotan Pandapotan R. Juli Moertiono Rahmat Daim Harahap Raihan Ramadhanty Raja Sakti Putra Harahap Rijal Allamah Harahap Roos Nelly Sanusi Gazali Pane Sanusi Gazali Pane Saragih, Fitriani Sitepu, Novi Indriyani Siti Kadariah Siti Najma Sri Wahyuni Hasibuan Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Sugianto Suginam Surya Darma Nasution Syachrul Wahyudi Syawal Harianto Sylviana Siregar Tumanggor, Arief Hidayat Wahyu Syarvina Yani Suryani Yurida