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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
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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Skills Based Competency dan Daya Saing Praktisi Akuntansi Pada Emerging Market Asean Sanusi Gazali Pane; Saparuddin Siregar
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1067

Abstract

The competency framework is needed by accounting practitioners in organizations to carry out their roles effectively. Moreover, in the context of economic integration and labor mobility between regional countries, the role of accounting practitioners is one of the eight professions affected by professional competition. The purpose of this study was to measure the level of competence of accounting practitioners by using a competency assessment method that refers to technical and non-technical assessments through collecting relevant evidence on accounting work. The results of this study indicate that during the 2018-2020 testing period, 83.01 failed to meet the competency level. Meanwhile, 16.01 percent have competency standards in accounting technician qualifications and professional clusters. The implication of this finding illustrates that the level of difficulty of labor market accessibility in the domestic and regional arena will increase and the resulting competitiveness will be lower. Controlled and relevant improvisation, especially in the world of education by directing a curriculum based on the competency framework paradigm. This concept is at least in line with the government's commitment to create superior human resources for Indonesia to grow and be more advanced.
Studi Literatur Tentang Agency Theory Bambang Lesmono; Saparuddin Siregar
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1128

Abstract

This study examines research with the keywords "earnings management" and principal and agent and "Agency Theory". This study uses descriptive statistical analysis and narrative review. In 2021 there will be 845 articles published and indexed nationally and internationally related to these keywords. After further review, not all articles are relevant and there are articles that cannot be accessed. Of the 845 articles, after further review, there are articles in the form of theses, theses, proceedings and books which in this study are excepted, so that only 497 articles are left. Meanwhile, the sample in this study was only 100 articles. In general, out of 100 published articles using a quantitative approach, 94 articles (94%) were published and articles published with a qualitative approach (6%). In this study, more were related to Earnings Management with 41 articles (41%), followed by corporate governance with 32 articles (32%). The two research themes were the most with other themes such as audits which only had 9 articles (9%), financial report reports with 5 articles (5%) and others with 13 articles (13%).
Pengaruh Penerapan Akad Qard Dan Ijarah Terhadap Minat Nasabah Pada Produk Gadai di Bank Syariah Indonesia (BSI) KC Binjai Abi Waqqosh; Saparuddin Siregar; Sugianto Sugianto
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 3 (2022): February 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i3.1163

Abstract

The purpose of this study was to find out how the effect of qard and ijarah contracts on customer interest in using pawn products at the Indonesian Islamic Bank (BSI) Kc Binjai. This study used quantitative research in its analysis. The population used in this study is all people who use pawn services at Bank Syariah Indonesia (BSI) Kc Binjai. The data analysis used is data quality analysis, multiple linear regression test, and hypothesis testing. From the results of the study, it is known that the qard and ijarah contracts have a positive and significant effect on customer interest in using pawn products at Bank Syariah Indonesia (BSI) Kc Binjai
Pengaruh Citra Perusahaan dan Promosi terhadap Minat Menggunakan Hasanah Card Pada BSI KC Medan Heny Liya Hasibuan; Saparuddin Siregar; Sugianto Sugianto
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 3 (2022): February 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i3.1164

Abstract

The Hasanah Card is a new breakthrough in the sharia-based credit financing system with an interest-free scheme. There are various factors that influence people's interest in using hasanah cards, including corporate image and promotion. Referring to these two factors, this research was conducted with the aim of knowing how the influence of corporate image and promotion on public interest using hasanah cards. The method used in this research is quantitative research, with the number of respondents as many as 40 people and the data analysis techniques used are classical assumption test, multiple linear regression test, F test, T test and R square test. The results showed that the company's image and promotion had a positive and significant influence on people's interest in using hasanah cards at BSI KC Medan
Factors Affecting Earnings Management of Islamic Banking Companies at the Indonesia Stock Exchange on Publication Year of 2013-2019 Firman Syarif; Ahmad Qorib; Saparuddin Siregar; Iskandar Muda
Jurnal Ilmiah Akuntansi Vol 6 No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.36717

Abstract

This research was conducted on Islamic banking listed on the Indonesia Stock Exchange from 2013-2019 using secondary data. A saturated data analysis is used in this research. The sample is all Sharia banking companies as many as 12 companies. The results show that Institutional Ownership, Managerial Ownership, Individual Ownership, Foreign Ownership, and the Board of Commissioners have an effect on Earnings Management. Meanwhile, State Ownership, Family Ownership, Public Ownership, Public Accountants, Audit Committee, and Board of Directors have no effect on Earnings Management. Simultaneously all independent variables have an effect on Earnings Management. Given their findings, the authors propose that the practical implication of this research is that earnings management does not occur much in Islamic banks listed on the Indonesian Stock Exchange Earnings Management in the study of Islamic Business Ethics is in the form of deliberate fraud or fraud to achieve certain interests and its nature is not for the benefit of the people or society so it is not allowed because it will have an impact on the survival of the company. But interests that are in a precarious condition that endanger the interests of the public or the state, such as a pandemic outbreak, are allowed because the country is experiencing an economic downturn.
Transaksi Valuta Asing (Sharf) dalam Perspektif Islam dan Aplikasinya dalam Bank Syariah Alfi Amalia; Saparuddin Siregar; Sugianto Sugianto
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.v8i2.4351

Abstract

This study aims to determine the Islamic foreign exchange exchange system (Al-Sharf) in Islamic banks and the views of Islamic banks on foreign currency exchange contracts in accordance with the principles that apply in Islamic teachings (Sharia). This research is a type of descriptive qualitative research, which is to understand deeply about the problem under study by collecting related data and information. The results of this study indicate that; shows that the practice of buying and selling foreign currency (Al-Sharf) according to mu'amalah fiqh is permissible if it is carried out on the basis of willingness between the two parties and in cash (spot) and it is not permissible to add goods of the same kind (gold with gold or silver). with silver). The involvement of Islamic Banks in the application of foreign exchange trading applications, banks are essentially an Intermediary Institution between savers and investors, and Islamic banks are no exception. However, Islamic banks must comply with Sharia provisions based on the Qur'an and Sunnah.
Akuntansi Syariah dan Akuntansi Konvensional: Komparasi Nyata Dari Tinjauan Literature Kamaruddin Kamaruddin; Saparuddin Siregar
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.v8i2.5427

Abstract

Comparison between sharia and conventional accounting is still a debate, especially at the practical and philosophical levels. This study uses a review of the literature to emphasize the differences between Islamic accounting and conventional accounting. The rapid growth of the Islamic finance industry causes conventional accounting practices to be insufficient to accommodate its unique characteristics. So from an examination of the literature, Islamic society clearly needs an accounting system that is in accordance with the ideology and values of Muslims. The findings of this study clearly describe the differences between Islamic accounting and conventional accounting, both in terms of philosophy and in practice. Thus strengthening the position of Islamic accounting as a science that is historically earlier than conventional accounting. Other findings from this study help break the obsession with the notion that Islamic accounting adopts conventional accounting.
Menguji Peran Pembiayaan Mudharabah, Musyarakah, dan Murabahah Dalam Peta Profit Efficiency Perbankan Syariah di Indonesia Masa Pandemi COVID-19 Saparuddin Siregar; Sugianto Sugianto; Syachrul Wahyudi
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.v8i2.5415

Abstract

Sharia banking in Indonesia is currently facing a big challenge, COVID-19, which has made the country's economy and society sluggish. This study aims to examine the roles of murabahah, mudharabah, and musyarakah financing in the profit efficiency map of Islamic banking in Indonesia in the period before and during the COVID-19 pandemic. The sample data used is monthly aggregate data from Islamic Commercial Banks (BUS) and Sharia Business Units (UUS) for the period January 2018 – August 2021. The Stochastic Frontier Analysis (SFA) method is used in this study to estimate profit efficiency and the determinant factors involved. The results of this study indicate the estimated average value of profit efficiency is 85.83%. The value of profit efficiency during the COVID-19 pandemic is relatively greater than before the pandemic. BUS has a relatively smaller profit efficiency than UUS in the before and during pandemic period. Mudharabah financing become significant determinant factors on profit efficiency. On the contrary musyarakah financing has negatif effect, and murabahah has not yet taken a significant role as a determinant factor during the sample period.
Apakah Regiulitas Memoderasi Keputusan Nasabah Bank Syariah Selfi Afriani Gultom; Saparuddin Siregar; Sugianto Sugianto
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.v8i2.5416

Abstract

This article is meaned to analyze the factors of service quality, product quality and promotion of the choice as a sharia bank customer by combining the moderating variable, namely religiosity. The research population is the customer of Bank Syariah Indonesia in the city of Medan. Determination of the sample is done by random method and set the number of only 100 people because of the large population, the range is too wide and the population is uniform so that it can be represented by others. The instrument of data collection was done by distributing questionnaires. Furthermore, data analysis with SEM-PLS. The results showed that service quality, product quality and promotion had a significant effect on the decision to become a customer of a sharia bank but religiosity was not able to moderate services, products and promotions on the decision to become a customer. The level of religiosity of Muslims is not an indicator for choosing to become a customer of a sharia bank. The implication of this research is that policies on Islamic banking continue to improve service quality because all banking customers without being influenced by religiosity are very happy to get the best service from banks. Islamic banks must continue to innovate on Islamic bank products that can make it easier for customers to transact regardless of customer religiosity. Islamic banks must continue to carry out best promotions to all public.
Kinerja Keuangan dalam Restrukturisasi Pembiayaan KPR Saat Covid-19 Pada PT.Bank CIMB Niaga Syariah Medan Saparuddin Siregar; Nurlaila Nurlaila; Agun Supriyatno
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.v8i2.5862

Abstract

Home financing is widely used by people to get the desired housing. During the COVID-19 pandemic, Bank CIMB Niaga Syariah also handled problem financing in the form of financing restructuring for mortgages in accordance with OJK Regulation (Financial Services Authority) Number 11/POJK.03/2020 and Financial Services Authority Regulation Number 40/POJK.03/ 2019. This research was conducted using quantitative methods. The purpose of this study is to explain the financial performance in the restructuring of Bank CIMB Niaga Syariah mortgages before and after the covid-19 pandemic. The results of this study indicate that the calculated F value is 503,490 with sig 0.000, thus it can be concluded that Ho is rejected, or there is a significant difference between financial performance before and after covid-19 and the Anova test on financial performance after covid shows that the calculated F value is 97,284 with sig 0.000, thus it can be concluded that Ho is rejected, or there is a significant difference between financial performance before and after covid-19 at CIMB Niaga Syariah Medan
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