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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

Published : 60 Documents Claim Missing Document

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Pemasaran Bank Syariah Berbasis Tekhnologi Revolusi Industri 4.0 Dedeng Irawan; Sugianto Sugianto; Saparuddin Siregar
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Islamic bank marketing must be able to change the way of human life and work processes as a whole, in order to support the advancement of information technology to be able to synergize in the world of life with marketing media that can be used to market products that exist in Islamic banks, so that all these products can be recognized by all customers who are users of Islamic bank products. In this research, it is hoped that it can add scientific references in knowing the products in Islamic banking, especially those that are directly related to Economic Construction in the Technology 4.0 era. by using the SWOT Analysis technique. This paper will use qualitative research with a case study approach, namely the author tries to reveal real life so that the collected data is analyzed in detail obtained from many sources, both from interviews, direct observations or data results that have been published by previous researchers. The findings in this study are that Islamic banks can choose the right strategy to synergize with the 4.0 industrial revolution, namely by using SWOT analysis. Key Word: Sharia Bank Marketing, Industry Revolution Technology 4.0,

Implementation Of Sharia Accounting In The Mudharabah Saving Program At PKH Al-Hasanah M. Indra Mulia Nasution; Saparuddin Siregar
Enrichment : Journal of Management Vol. 12 No. 2 (2022): Management Science and Field
Publisher : Institute of Computer Science (IOCS)

PKH Al-Hasanah is a charity business for the residents of Halongonan District in the form of a sharia financial institution and muamalah activities based on Islamic sharia. In its operational system, PKH uses sharia accounting with the aim of knowing transactions which are then followed by recording, classifying, and summarizing these transactions so as to produce financial reports that can be used for decision making, all the rules that have been set by Allah SWT to be obeyed by humans in carrying out everything. activity in the world.

Analysis of Factors Affecting Electricity Sales at PLN ULP Medan Timur Morina Sari Simamora; Saparuddin Siregar
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v1i2.2395

This study aims to find out how to promote, market and what factors are influenced in the sale of PLN ULP Medan Timur, the results of this study are sales factors that affect according to customer needs in electronic fulfillment, climate change, changes in the status of houses turning into businesses and development. house or building along with discounts given to customers. This study uses qualitative research by collecting data and interviews with employees of PLN ULP Medan Timur. This study provides results for an assessment of promotions in using the right time and cashback that customers get with the promotions given. PLN ULP Medan Timur uses a way to get to know customers closely to provide information about promotions and discounts that customers need for business and industry.

Analysis Influence of Information Technology on Financial Transparency BAZNAS in Sharia Maqashid Perspective Suginam; Ahmad Qorib; Saparuddin Siregar; Surya Darma Nasution
Islam Universalia: International Journal of Islamic Studies and Social Sciences Vol 2 No 3 (2021): Islam Universalia
Publisher : Cyber Media Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56613/islam-universalia.v2i3.176

This research aims to see whether the influence of technology on financial transparency is an effort to be able to build public trust in financial management in accordance with Sharia organizations or not. To give confidence to the public in financial management, it requires disclosure of information to the public as a disclosure of the performance report of an institution or organization. Transparency is a disclosure in the form of financial performance reports that are presented in an open, detailed, clear, easily accessible manner and can be conveyed periodically. This research was conducted based on literature studies from various sources from previous studies. This research method uses a qualitative descriptive research method that will describe the subject under study. The results of this study can be concluded that information technology on financial transparency is in accordance with Islamic maqasit. Abstrak: Penelitian ini mempunyai tujuan untuk mengetahui apakah pengaruh teknologi informasi terhadap transparansi keuangan sebagai salah satu upaya untuk dapat membangun kepercayaan masyarakat dalam pengelolaan keuangan telah sesuai dengan maqasit Syariah atau tidak. Untuk memberikan kepercayaan terhadap public atas pengelolaan keuangan maka diperlukan keterbukaan informasi kepada public sebagai pengungkapan laporan kinerja suatu Lembaga atau organisasi. Tranparansi merupakan pengungkapan dalam bentuk laporan kinerja keuangan yang disampaikan secara terbuka secara rinci, jelas, dapat mudah untuk di akses dan dapat di sampaikan secara periodic. Penelitian ini di lakukan berdasarkan studi literatur dari berbagai sumber dari penelitian-penelitian sebelumnya. Metode penelitian ini menggunakan metode penelitian deskriptif kualitatif yang akan mendeskripsikan dari subjek yang diteliti. Hasil dalam penelitian ini dapat disimpulkan bahwa teknologi informasi terhadap transparansi keuangan telah sesuai dengan maqasit Syariah.

Perbandingan Akuntansi KonvensionaliSerta AkuntansiiSyariahiBagi PemikiraniSofyaniSyafriiHarahap Gina Maulida Ndraha; Saparuddin Siregar
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Publisher : Fisarrearch

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (685.304 KB)

Tulisan iini ibertujuan iuntuk ipenelitian iini iyaitu imembandingkan iantara iakuntansi isyariah idan iakuntansi ikonvensional. iDikalaiini.implentasi iAkuntansi iSyariah itidak ibanyak idiamalkan iapalagi idiabaikan ioleh iindustri idisebabkan iminimnya iintensitas imemahami iserta ikonsentrasi iilmu iAkuntansi iSyariah. iPerihal iini idisebabkan imasih isedikit itokoh iyang imengkaji isampai imerumuskan iaplikasi iilmu iAkuntansi iSyariah. iWujud iriset iini i ibersifat ikualitatif ilewat ipendekatan iyang ideskriptif. iMetode ipengumpulan iinformasi iriset idicoba imelalui ibermacam isumber iantara ilain ikajian iPustaka idari ibeberapa ibuku iterkait, iartikel idan idisertasi iyang iberkaitan. iBersumber ipada ihasil ianalisa idi idapat ikalau idalam iperbandingannya iSofyan iSyafri iHarahap iberpendapat ibahwa iakuntasi ikonvensional i imemiliki i ibanyak ikelelamahan. iAkuntansi isyariah iwajib idapat imenjamin ikalau iinformasi iyang idisusun i iataupun iyang idisajikan iwajib ibenar iserta ileluasa idari ifaktor ipenipuan iataupun iketidakadilan, ibebas idari ipemihakan ikepada ikepentingan itertentu. iData iyang idiberikan iharus itransparan, iterbukti, iserta ibisa idipertanggung ijawabkan idunia iakhirat. iPengetahuan iterhadap iislam iini imutlak iperlu iuntuk imemandang iakuntansi idalam iperspektif iIslam

Analisis Sistem Akuntansi Pengeluaran Kas Atas Biaya Perjalanan Dinas dI PDAM Tirtanadi Kantor Pusat Provinsi Sumatera Utara Ayu Apriani; Saparuddin Siregar
VISA: Journal of Vision and Ideas Vol 3 No 1 (2023): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

An organization or association should have exercises where certain representatives or individuals have needs that should be completed external their residence, this action is additionally called official travel. PDAM Tirtanadi is a provincial possessed undertaking that has the principle errand of overseeing and giving drinking water benefits that meet specific necessities. HR are one of the supporting variables as well as deciding the progress of an organization. The point is to see if the SPPD cash payment strategy at the PDAM Tirtanadi head office is as per Mulyadi's hypothesis. Information were gathered utilizing subjective exploration strategies, in particular noticing work rehearses at the examination area utilizing meetings, perception and documentation studies to get unbiased, legitimate and solid essential information to be broke down and closed. Then the information is handled utilizing illustrative investigation information handling procedures. The outcomes showed that the SPPD Money Consumption bookkeeping framework at the PDAM Tirtanadi Administrative center, North Sumatra Territory was not completely as per the hypothesis as per Mulyadi (2016) because of a few unique sorts of archives and organizations that didn't have a flowchart in the SPPD cash payment system.Keywords: Accounting systems, business trips, cash disbursements, procedures

Analisis Penentuan Harga Jual Listrik pada PT PLN (Persero) ULP Medan Timur Saparuddin Siregar; Nur Ainun
VISA: Journal of Vision and Ideas Vol 3 No 1 (2023): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

How is electricity marketing in increasing profits or profits at PT PLN (Persero) ULP Medan Timur and how to find out the determination of the selling price is determined based on full costs at PT PLN (Persero) ULP Medan Timur. The purpose of the research is that the PT PLN (Persero) ULP Medan Timur office can conduct electricity marketing in increasing profits or profits at the right PT PLN (Persero) ULP Medan Timur and maximize the aspect of determining the selling price determined based on full costs in the office in order to create work comfort and optimizing the performance of their employees. The research method used is a qualitative research method with direct interviews and documentation. The result of the research is the cost of sales based on electricity groups R, B, I, P, L with a cost of about ± Rp. 169/Kwh up to Rp. 1.035/Kwh. Prepaid power for family duty bunches from 2,200 VA to over 6,600 VA. US$ 9.90 cents per kWh. PLTP with a limit of 50-100 MW utilizes HPT plots of US$ 8.19 cents per kWh and for PLTP with a limit of more than 100 MW utilizes HPT plots of US$ 7.25 cents per kWh. Keywords: prepaid, postpaid, selling price

Analysis of the Influence of Islamic Social Reporting Disclosure on the Growth of Islamic Banks (Study of Sharia Commercial Bank 2017-2021 Period) Raihan Ramadhanty; Saparuddin Siregar; Juliana Nasution
Jurma : Jurnal Program Mahasiswa Kreatif Vol 6 No 2 (2022): Desember 2022
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v6i2.1565

This study aims to empirically examine the effect of Islamic Social Reporting on the Growth of Islamic Banking, namely Islamic Commercial Banks for the 2017-2021 period. This study uses a quantitative approach. The type of variable data is secondary data, namely data obtained from the annual financial report published on the official website of each bank for the period 2017-2021. The analytical method used is the panel data regression method. The data analysis techniques used in this study include Descriptive Statistical Analysis, Model Selection (FEM, CEM REM, Chow Test, Hausman Test, and Lagrange Multiplier Test). Classical Assumption Test consists of the Normality Test, Multicollinearity Test, Autocorrelation Test, and Heteroscedasticity Test, Test The hypothesis consists of the T-Test, F Test, Coefficient of Determination, and Multiple Linear Regression Test with the help of the Eviews 10.0 application. The results of this study indicate that partially (t-test) the firm size variable has a significant positive effect on Islamic Social Reporting. Partially, the profitability variable has a significant positive effect on Islamic Social Reporting. Partially, leverage has a significant positive effect on Islamic Social Reporting. Simultaneously (F test) the variables of firm size, profitability, and leverage have a significant effect on the disclosure of Islamic Social Reporting.

Analisis Penerapan Akuntansi Murabahah Dalam Pembiayaan KPR Syariah Ditinjau Dari PSAK No.102 Pada Bank Syariah Indonesia Nirmadarningsih Hiya; Saparuddin Siregar; Sanusi Gazali Pane
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i1.1298

This study aims to analyze the application of murabahah contracts in Sharia mortgages and adjust PSAK No. 102 Revision 2019 regarding murabahah accounting at the Medan Islamic Bank Branch. This study used descriptive qualitative method. The data collection technique in this study was in the form of interviews and some secondary data in the form of financial statement documents obtained from the Medan Islamic Bank Branch. The results of the research on the application of the murabahah contract on Sharia mortgages have been in accordance with what has been determined. Meanwhile, the implementation of murabahah financing is not fully in accordance with PSAK No. 102 Revision 2019 at Bank Syariah Indonesia Medan Branch such as banks only apply murabahah financing based on orders only, meaning that, in PSAK 102 it is stated that murabahah can be carried out based on orders or without orders, in fact the Bank Syariah Indonesia Medan Branch only applies murabahah based on orders.

SISTEM LAPORAN ASET TETAP DALAM MENUNJANG AKUNTABILITAS PENGELOLAAN BARANG MILIK NEGARA Muhammad Kholid Adfi; Saparuddin Siregar
Jurnal Akuntansi AKTIVA Vol 3 No 2 (2022): OKTOBER
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v3i2.3041

Sistem Informasi Manajemen Akuntansi Barang Milik Negara merupakan aplikasi yang memudahkan akses dan pelaporan kepada setiap instansi pemerintah tentang pengelolaan barang milik negara. Tujuan dari penelitian ini adalah untuk memahami penerapan akuntansi manajemen dalam sistem informasi aset milik negara, implementasi dan pengelolaan aset milik negara, dan untuk memahami tanggung jawab pengelolaan Pusat Riset Nasional. Metodologi yang digunakan dalam penelitian ini adalah penelitian deskriptif kualitatif yang bertujuan untuk menyajikan fakta, situasi dan fenomena yang terjadi selama proses penelitian, sedangkan teknik pengumpulan data dilakukan melalui wawancara dengan narasumber dan penelitian kepustakaan. Hasil penelitian menunjukkan bahwa penerapan Sistem Informasi Manajemen Akuntansi Properti Nasional sangat penting dalam pengelolaan Pusat Penelitian Geoteknik BMN, meskipun dalam hal pengelolaan Pusat Penelitian Geoteknik Milik Negara dinilai secara kualitatif belum berjalan dengan baik terutama pada kasus inventarisasi barang milik negara.

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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