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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

Author-ID : 2441156

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

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Analisis Manajemen Risiko Pada Bank Syariah: Tinjauan Literatur Roos Nelly; Saparuddin Siregar; Sugianto Sugianto
Reslaj : Religion Education Social Laa Roiba Journal Vol 4 No 4 (2022): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Due to their unique risk profile, Islamic banks face challenges in risk management. This study aims to review the risks faced by Islamic banks. This study explores risk practices through selected literature and describes the risks faced by Islamic banks. The results show that there are several risks faced by Islamic banks including: credit risk, liquidity risk, operational risk, legal risk, withdrawal risk, benchmark risk and fiduciary risk. Another finding is that Islamic banking is riskier than conventional banks due to its uniqueness in providing financing. In addition, this is also due to an immature money market, limited availability of lender of last resort facilities from the central bank, and a lack of market infrastructure. Islamic banks from the literature analyzed, have not shown to have developed effective solutions to manage the risks of conventional banks and face their own unique risks. Keywords: Islamic Banking, Management, Risk

Implication of Law Number 23 of 2011 On Zakat Institution Governance Based On Sharia Quality Management Principles; A Case Study in Baznas of Jambi Province Muhammad Zaki; Amiur Nuruddin; Saparuddin Siregar
Jurnal Cita Hukum Vol 8, No 1 (2020)
Publisher : Fakultas Syariah dan Hukum, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jch.v8i1.14481

AbstractZakat has fully transformed from the realm of charity to the realm of empowerment and development of the people and state. The management of zakat becomes part of the responsibility of the state as a regulator, facilitator, and at the same time, a motivator as evidenced by the birth of Law No. 11/23 concerning Management of Zakat. This study aims to look at the implications of the Zakat Law on the implementation of the principles of sharia quality management in zakat management in Baznas, Jambi Province. This legal study used a normative legal approach and quality management that aims to find out the principles of quality management contained in the zakat management law and its implementation in Baznas, Jambi Province. The data used in this study are primary and secondary data analyzed using descriptive methods. The results of this study indicate that the Zakat Law has not explicitly explained the management of zakat institutions. Baznas Jambi Province has prepared a quality policy for the management of zakat although it has not yet met the principles of quality management as a whole. The implementation of sharia quality management in Baznas will have implications for the realization of good institutional management so that it will realize the mustahik (zakat deserver) welfare and social welfare of the community and will encourage the achievement of zakat management objectives by law or sharia.Keywords: Zakat, Sharia Quality Management, Zakat Law. AbstrakZakat telah sepenuhnya berubah dari ranah amal ke ranah pemberdayaan dan pengembangan rakyat dan negara. Pengelolaan zakat menjadi bagian dari tanggung jawab negara sebagai regulator, fasilitator dan sekaligus motivator yang dibuktikan dengan lahirnya UU No. 11/23 tentang Pengelolaan Zakat. Penelitian ini bertujuan untuk melihat implikasi dari UU Zakat pada implementasi prinsip-prinsip manajemen kualitas syariah dalam manajemen zakat di Baznas, Provinsi Jambi. Studi hukum ini menggunakan pendekatan hukum normatif dan manajemen mutu yang bertujuan untuk mengetahui prinsip-prinsip manajemen kualitas yang terkandung dalam hukum manajemen zakat dan implementasinya di Baznas, Provinsi Jambi. Data yang digunakan dalam penelitian ini adalah data primer dan sekunder yang dianalisis menggunakan metode deskriptif. Hasil penelitian ini menunjukkan bahwa UU Zakat belum secara eksplisit menjelaskan pengelolaan lembaga zakat. Baznas Provinsi Jambi telah menyiapkan kebijakan mutu untuk pengelolaan zakat walaupun belum memenuhi prinsip-prinsip manajemen mutu secara keseluruhan. Penerapan manajemen kualitas syariah di Baznas akan berimplikasi pada terwujudnya manajemen kelembagaan yang baik sehingga akan mewujudkan kesejahteraan mustahik (zakat deserver) dan kesejahteraan sosial masyarakat dan akan mendorong tercapainya tujuan pengelolaan zakat oleh hukum atau syariah.Kata kunci: Zakat, Manajemen Kualitas Syariah, Hukum Zakat АннотацияЗакят полностью перешёл из сферы благотворительности в область расширения возможностей и развития людей и государства. Управление закятом становится частью ответственности государства как регулятора, посредника и, в то же время, мотиватора, что подтверждается принятием Закона № 11/23 об управлении закятом. Это исследование направлено на изучение последствия принятия Закона Закята на внедрение принципов управления качеством шариата в управлении Закятом в Базнасе в провинции Джамби. В этом правовом исследовании использовался нормативно-правовой подход и управление качеством, целью которого является выяснение принципов управления качеством, содержащихся в законе об управлении закятом и его применении в Базнасе в провинции Джамби. Данные, использованные в этом исследовании, являются первичными и вторичными данными, проанализированными с использованием описательных методов. Результаты этого исследования указывают на то, что Закон Закята не объясняет явно управление учреждениями Закята. В провинции Джамби Базнас подготовил политику качества для управления закятами, хотя она еще не соответствует принципам управления качеством в целом. Внедрение управления качеством шариата в Базнасе будет иметь значение для реализации хорошего институционального управления, чтобы оно обеспечило благосостояние mustahik (имеющих право на закят) и социальное благосостояние общины, и способствовало бы достижению целей управления закятами в соответствии с законом или шариатом.Ключевые слова: Закят, Шариатское управление качеством, Закятский закон.

Islamic Financial Literacy and Financial Behavior: The Case of Muhammadiyah Community in Medan City Ade Gunawan; Asmuni Asmuni; Saparuddin Siregar
Journal of Accounting and Investment Vol 22, No 3: September 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to determine and analyze the level of financial behavior, the level of Muhammadiyah community’s Islamic financial literacy in Medan City, and the effect of Islamic financial literacy on financial behavior.Design/Methodology/Approach: This research is descriptive quantitative using primary data through questionnaire. The research sample was 200 members of the Muhammadiyah organization in Medan City. The data analysis technique employed confirmatory factor analysis and structural equation modeling utilizing AMOS.Research findings: The research confirmed that the level of Islamic financial knowledge among the Muhammadiyah community in Medan City was low, 60.56%. In contrast to Islamic finance knowledge, the financial behavior of the Muhammadiyah community in Medan City was classified as good; 69.01% of the Muhammadiyah community showed relatively good financial behavior. These two things make the level of Islamic financial literacy among Muhammadiyah residents in Medan City classified as less literate. This shows that in everyday life, Muhammadiyah community in Medan City had good financial behavior but was more influenced by habits or finance. Meanwhile, as far as Sharia finance was concerned, the Muhammadiyah community in Medan City still did not understand it.Theoretical contribution/Originality: This study provides information about the level of financial literacy and financial behavior of the Muhammadiyah community in Medan. This information becomes the basis for subsequent research to develop strategies to increase financial literacy and financial behavior of Muhammadiyah communities in Medan.Practitioner/Policy implication: Since Muhammadiyah aims to improve the welfare of the people and various studies have shown a link between the level of financial literacy and one's welfare, Muhammadiyah organizers need to pay attention to this, such as organizing a more structured and systematic program to increase Muhammadiyah citizens' knowledge of Islamic finance.Research limitation/Implication: This study still used a limited sample, namely Muhammadiyah communities. A broader sample will further confirm the validity of the literacy measurement instrument in the future.

PROBLEMATIKA FUNDRAISING ZAKAT: Studi Kasus BAZNAS di Sumatera Utara Saparuddin Siregar
MIQOT: Jurnal Ilmu-ilmu Keislaman Vol 40, No 2 (2016)
Publisher : State Islamic University North Sumatra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30821/miqot.v40i2.299

Abstrak: Penghimpunan zakat di Indonesia telah memiliki payung hukum yang jelas. Akan tetapi, data penghimpunan (fundraising) zakat dan infak Badan Amil Zakat Nasional di Sumatera Utara periode 2015 menunjukkan perolehan zakat yang masih rendah yaitu hanya Rp. 14,55 milyar, dan infak sedekah Rp. 4,82 milyar. Penelitian ini bertujuan untuk menganalisis permasalahan yang dihadapi amil dalam penghimpunan zakat untuk menemukan rekomendasi solusi pemecahannya. Penelitian ini adalah penelitian deskriptif dengan mengambil sampel secara purposive beberapa cabang Badan Amil Zakat Nasional se-Sumatera Utara yang memiliki penghimpunan zakat terbesar. Data diperoleh dengan menggunakan kuesioner dan teknik wawancara. Metode analisis yang digunakan adalah dengan melakukan kristalisasi terhadap beberapa permasalahan pokok, sehingga didapati permasalahan yang paling mendasar. Hasil penelitian menunjukkan bahwa undang-undang dan peraturan zakat belum terlaksana secara efektif, pemerintah kurang memberi perhatian terhadap pengelolaan zakat, dan tidak dimilikinya sumber daya manusia profesional. Abstract: The Problems of Zakat Fundraising: A Case Study of BAZNAS in North Sumatra. Alms’ (zakat) fundraising in Indonesia has had comprehensive regulations. However, the collection amount of Alms and charity expenditure (infaq) by BAZNAS in North Sumatera in 2015 still low, it is only Rp 14.55 billion of Alms and Rp 4.82 billion of charity expenditure. This study aimed to analyze the problems faced by the alms collector (Amil) and to find the solutions. This study was descriptive research that took a purposive sample in some of BAZNAS’s Branches in North Sumatera which have big amount of alms collection. The data were obtained using a questionnaire and interview techniques. The analytical method used to perform crystallization of some main issues, so that the most fundamental problem was found. The results showed that the laws and regulations of alms is not implemented effectively, the governments less on given attention to the management of alms and have not professionals human resources.Kata Kunci: zakat, fundraising, Badan Amil Zakat Nasional, Lembaga Amil Zakat

Laba Akuntansi sebagai Sumber Informasi Pengembangan Usaha Sabaruddin Chaniago; Saparuddin Siregar
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 4 No 5 (2022): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Accounting profit is a basic source of information for current and potential users in business decision-making procedures for small, medium, and large businesses. The company's financial statements are intended for external users, but also for internal users. The question, however, is the extent to which employers use the information obtained in the manner they do to achieve management objectives. The findings in this study indicate that the use of accounting profit as a consideration for business development can increase business success. Furthermore, by using information obtained from financial statements, it provides an analysis of how accounting profit affects business expansion, especially through cost investment. Keywords: financial statements, accounting profit, business expansion

Akuntabilitas Finansial Badan Amil Zakat Nasional Dalam Memaksimalkan Potensi Zakat Suginam Suginam; Saparuddin Siregar
Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi Vol. 1 No. 2 (2020): Januari 2020
Publisher : Politeknik Kutaraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.101 KB)

Research to find out about the financial accountability of the National Amil Zakat Agency in order to maximize in collecting zakat potential. Zakat is the third pillar of Islam that must be carried out by all Muslims in the world when it reaches its provisions. Financial accountability is a manifestation of responsibility to society, the state, and Allah. Therefore, the Amil Zakat Agency must always report the results of the management of zakat and its distribution to muzakki in order to gain the trust of the community. Public awareness and trust in zakat can be realized through the performance of the National Amil Zakat Agency (BAZNAS) that is accountable, transparent and professional. For this reason, the National Amil Zakat Agency (BAZNAS) must have a financial report which is a reflection of good financial management

Analisis Kepatuhan terhadap Fatwa Dewan Syariah Nasional Tentang Wakalah, Hawalah, dan Kafalah Dalam Kegiatan Jasa Perusahaan Pembiayaan Syariah Darwin Darwin; Saparuddin Siregar
Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi Vol. 1 No. 2 (2020): Januari 2020
Publisher : Politeknik Kutaraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.471 KB)

The objective of this research is to analyze compliance of the Fatwa Dewan Syariah nasional (Syariah National Board) concerning Wakalah, Hawalah, and Kafalah so that whether it can be applied in the activities of islamic finance company. This is a juridical normative research and focused on analyzing secondary data, specifically in 2 (two) types of Legal material, Primary and Secondary Legal Materials. Furthermore, all data will be analyzed and presented descriptevely. This research shows that, regarding Wakalah, the Fatwa about Wakalah and Wakalah bil Ujrah are in conformity with activities by Islamic Finance Company Service. Wakalah was used as Complementary Agreement in Murabahah Financing with Islamic Finance Company as Principal. In the other side, Fatwa concering Wakalah bil Ujrah used when Islamic Finance Company take a position as Guarantee. Even though Financial Service Authority’s Regulation specify that service activities may use Hawalah and Kafalah Agreement, but based on this research’s analysis about Fatwa and Fikih, only Hawalah bil Ujrah and Kafalah bil Ujrah that may be used by Islamic Finance Company

PERKEMBANGAN TEORI AKUNTANSI: TINJAUAN LITERATURE TERPILIH Muhammad Arfan Harahap; Saparuddin Siregar
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5259

This study aims to explain the definition of accounting theory. In this case, it is more focused on positive accounting theory and normative accounting theory. The author uses sources from selected research journals. The conclusion of this research is that theory is often used as the basis for an action or practice. In its development, accounting theory is divided into four periods of accounting theory. The first period is called the Pre-Theory period 1492-1800. The second period is called the Pragmatic accounting period or the general scientific period from 1800-1955. Furthermore, the third period is referred to as the normative period 1956-1970. The last period and lasts until now is called the period of positive accounting theory which began in 1970. Normative accounting theory is a statement that is needed in accounting practice, normative accounting theory focuses on norms and is not intended for theory development. While positive accounting theory seeks to explain and predict phenomena related to accounting. Using an approach derived from positivism, empirical accounting research is developed to support and justify various accounting methods or practices in the real world.

Pengaruh Sikap 3A (Attitude, Attention, dan Action) Berbasis Syariah Terhadap Pencapaian Loyalitas Penabung Wadiah Pada Bank Sumut Syariah Raja Sakti Putra Harahap; Abi Waqqosh; Saparuddin Siregar
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 1 No 2 (2020): February 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Tabungan hanya berguna apabila diinvestasikan, sedangkan para penabung tidak mampu melakukannya sendiri dengan terampil dan sukses. Nasabah mau menyimpan dananya di bank karena percaya bahwa dapat memilih alternatif investasi yang menarik. Sumber Daya Manusia (SDM) merupakan faktor pendukung utama dalam pengembangan industri perbankan syari’ah. Oleh karena itu disetiap perusahaan berlomba-lomba memberikan pelayanan yang terbaik bagi nasabahnya agar dapat mempertahankan simpanan sebagian dananya di perusahaan tersebut

Improving Quality of Learning with Syariah Accounting Mind Mapping Method in Accounting Program at Universitas Negeri Medan Saparuddin Siregar; Anggriyani Anggriyani; Nasirwan Nasirwan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 1 No 2 (2020): February 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Problems in this study is the result of studying the Syariah Accounting courses that students have not showed significant results. The acquisition of student value is Relatively unfavourable because of the lack of precise learning method that has been used, Thus affecting the low of students' reasoning. Therefore, Researchers offer Mind Mapping as a solution in improving student achievement. Mind Mapping aims: (1) To know Whether Mind Mapping in KDBK Syariah Accounting feasible to be used in the student. (2) To direct and guide lecturers in improving the quality of learning through Mind Mapping. (3) Become a training tool for Reviews their lecturers to publish research results in scientific journals, both locally and Nationally accredited. This study will run and be done within 5 years of the whole course of KDBK Accounting Sharia. The subjects of this study are students majoring in accounting who take Syariah Accounting courses. Data analysis in this research using quantitative descriptive analysis. All the data collected is Analyzed by descriptive statistical techniques that are quantitatively segregated by category to sharpen judgments in drawing Conclusions. The result shows that Mind Mapping method is very suitable for students in accounting KDBK Syariah and proven to improve the quality of learning and can be a reference in the research result of lecturer in the scientific journal. There is also an invention where there are differences in students' understanding of the Syariah Accounting courses using Mind Mapping between Reviews those methods and Reviews those that do not

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

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