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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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Akuntansi Murabahah Dalam Aplikasinya Pada Perbankan Syariah Sesuai PSAK 102 (Studi Reguler) Ikhsan Abdullah; Arief Hidayat Tumanggor; Saparuddin Siregar
Jurnal Pendidikan dan Konseling (JPDK) Vol. 4 No. 6 (2022): Jurnal Pendidikan dan Konseling: Special Issue (General)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpdk.v4i6.10425

Dengan pandangan masyarakat terhadap keberadaan Ekonomi Islam di tanah air, Perbankan Syariah pun berkembang saat ini. Ekonomi syariah yang berkembang didukung oleh peningkatan Perbankan Syariah. Akuntansi syariah digunakan untuk membuat laporan keuangan yang diatur dalam PSAK. Akuntansi Murabahah adalah produk Perbankan Syariah yang memberikan pinjaman kepada masyarakat untuk membeli barang dengan keuntungan yang disepakati bersama dengan cara akad. Akuntansi syariah diatur dalam PSAK No. 102. Tujuan penelitian ini adalah untuk mendeskripsikan literatur tentang Penerapan Akuntansi Murabahah di Perbankan Syariah apakah sudah sesuai dengan PSAK 102. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan cara mengkaji , mencerna, membaca dan menganalisis buku, literatur, catatan, dan jurnal serta hasil penelitian terdahulu yang bersangkutan atau terkait dengan pembahasan masalah, kemudian disaring dan dituangkan ke dalam kerangka teori.Hasil penelitian yang ada menunjukkan bahwa masih terdapat bank syariah yang tidak menerapkan PSAK No. 102 secara lengkap. Ada satu Baitul Mal wat Tamwil (BMT) yang tidak mengakui diskon sebagai pengurang biaya perolehan aset murabahah, sedangkan dalam PSAK Syariah 102 diskon harus diakui sebagai pengurang biaya perolehan aset. Justru diskon tersebut diakui sebagai diskon pelunasan piutang dan salah satu Joint Berkah Amanah (BTH), pada saat terjadi penurunan Aset Murabahah, BTH tidak mengakuinya sebagai beban dan mengurangi nilai aset, diskon didapat dari pemasok setelah akad dan tidak disepakati dalam akad murabahah BTH tidak mengakuinya sebagai pendapatan operasional lainnya.Dari hasil analisis yang diamati, seluruh Perbankan Syariah telah menerapkan PSAK No. 102, namun terdapat beberapa perusahaan yang belum sepenuhnya menerapkannya.

Analisis Pelaksanaan Lelang Online (E-Auction) di Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL) Kota Medan Saparuddin Siregar; Sylviana Siregar
Khidmatussifa: Journal of Islamic Studies Vol. 2 No. 1 (2023): Khidmatussifa: Journal of Islamic Studies
Publisher : STIT Sirojul Falah Bogor

Online Auction (E-Auction) is an auction that is carried out without meeting face-to-face and can be carried out remotely through the Indonesian auction website and application. The online auction process can be carried out easily and efficiently, starting from transparent information processes to bidders, bidding, transactions and payments. This type of research uses quantitative methods with a case study research approach with a predetermined research time. The results of the research show that the implementation of online auctions has advantages to be developed and implemented. However, not many people know about and participate in online auctions because socialization has not spread widely. Keywords: Auction Implementation, Online Auction, State Asset Service Office andAuction.

Determinan Keputusan Para Pelaku Usaha Mikro Kecil Dan Menengah (UMKM) Menggunakan Pembiayaan Syariah Di Sumatera Utara Multamuddin Multamuddin; Saparuddin Siregar; Fauzi Arif Lubis
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1504

The government, through Bank Indonesia, established the Bank Indonesia National Strategy in developing MSMEs with the aim of realizing MSMEs as a new source of growth for the Indonesian economy through three pillars, namely corporatization, capacity and financing. This study aims to analyze the determinants of decisions of micro, small and medium enterprises that use sharia financing in North Sumatra. The research method uses a quantitative explanatory approach, namely explaining the relationship between influencing variables or causality. The results of the study show that financial attitudes, Islamic financial literacy, Islamic financial inclusion have an effect on the intention to use Islamic financing. And behavioral intentions influence decision making using Islamic financing. And financial attitudes, Islamic financial literacy, Islamic financial inclusion have a direct effect on making financial decisions using Islamic financing. Then indirectly financial attitudes, financial efficacy, Islamic financial literacy, Islamic financial inclusion influence decision making using Islamic financing through the behavioral intentions of MSMEs in North Sumatra. However, the financial efficacy of MSME owners in North Sumatra has no effect on intentions and decision-making using Islamic financing, and does not affect decision-making behavior on the use of Islamic financing through behavioral intentions.

Penerapan Konsep Peringkat Risiko pada Manajemen Risiko Hukum di Perbankan Syariah Siti Kadariah; Anriza Witi Nasution; Saparuddin Siregar
Jurnal EMT KITA Vol 7 No 2 (2023): APRIL 2023
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.v7i2.890

This study aims to look at the risk rating, the risk rating is the final conclusion on the Bank's risk after considering the mitigation carried out through the implementation of risk management, to determine the bank's risk rating refers to the rating matrix. This matrix basically maps out risk ratings resulting from a combination of inherent risk and quality of risk management implementation. Research results determine the risk rating because the determination of the rating assessment is the basis for banks to categorize bank risk ratings. The results of applying risk ratings for banks are categorized into five ratings, namely, Low to moderate, Moderate, Moderate to high High, Low.

Analisis Determinan Paktik Manajemen Laba Pada Bank Umum Syariah di Indonesia Fitriani Saragih; Rahmat Daim Harahap; Saparuddin Siregar
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 1 (2023): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/14882

This study aims to examine the determinants of factors influencing the management of earnings management practices in Islamic banks in Indonesia. The factors affecting earnings management are reflected in the Camel Ratio in the form of capital adequacy, return on assets, return on equity and financing to deposit ratio. The population in this study are all Islamic commercial banks in Indonesia, with a sample of 60 companies. The data analysis technique used in this research is multiple linear regression. The results of this study indicate that CAR, RORA, ROE have no significant effect on earnings management, then the FDR variable has a significant effect on earnings management and furthermore, together the variables CAR, RORA, ROE and FDR have an influence on earnings management at banks. general sharia in Indonesia.

APAKAH DISTRIBUSI BAGI HASIL CASH BASIS ADIL BAGI DEPOSAN BANK SYARIAH ? Saparuddin Siregar
Jurnal Akuntansi Multiparadigma Vol 7, No 1 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Apakah Distribusi Bagi Hasil Cash Basis Berkeadilan Bagi Deposan Bank Syariah? Artikel ini bertujuan untuk menganalisis metode pendistribusian bagi hasil bank syariah di Indonesia dengan berfokus kepada penerapan basis kas. Artikel ini menggunakan pendekatan kritis berdasarkan teori keadilan yang menekankan pada analisis koherensi atau konsistensi. Hasil studi menunjukkan bahwa distribusi bagi hasil basis kas tidak diterapkan secara konsisten untuk seluruh stakeholder bank syariah. Hal ini menyebabkan penerimaan yang lebih rendah untuk deposan. Studi ini merekomendasikan perlunya revisi terhadap standar akuntansi syariah agar menerapkan basis akrual pada semua bentuk distribusi bagi hasil.Abstract: Is Cash-Basis Profi-and-Loss Sharing Distribution Just for Islamic Bank Depositors? This article aims to analyze the distribution method of the profi sharing of Islamic bank in Indonesia which focusing in the application of cash basis. This article uses a critical approach which based in a theory of justice that emphasizes on the analysis of coherence or consistency. The study shows that the distribution of cash basis profi sharing are not applied consistently to all stakeholders in Islamic banks. This causes the lower receipts for depositors. This study recommends for a revision of the sharia accounting standards which apply to all forms of accrual basis for the profi sharing distribution.

SKILLS BASED COMPETENCY AND COMPETITIVENESS OF ACCOUNTING PRACTITIONERS IN ASEAN EMERGING MARKET Sanusi Gazali Pane; Saparuddin Siregar
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021
Publisher : CERED Indonesia Institute

Competency frameworks are urgently needed by accounting practitioners within 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 becomes one of the eight professions affected by professional competition. The purpose of this research is to measure the level of competence of accounting practitioners using competency assessment methods that refer to technical and non-technical assessments through the collection of relevant evidence on accounting work. The results of this study showed that during the testing period of 2018-2020 as many as 83.01 failed to meet the level of competence. While 16.01 percent have competency standards in the qualification of accounting technicians and professional clusters. The implications of these findings illustrate that the difficulty of labor market accessibility in the domestic and regional arena will increase and the resulting competitiveness will be lower. Improvisation is controlled and relevant to, especially in the world of education by directing a paradigm-based curriculum competency framework. 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.

Perilaku Konsumsi Mahasiswa Dalam Memanfaatkan Dompet Digital: Auliya Ahmad Suhardi; Saparuddin Siregar; Budi Dharma
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 6 (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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v5i6.4279

The advancement of time and technology that continues to develop brings enormous changes to various sectors of life today. This change is the presence of new innovations in digital-based financial and payment systems, namely the presence of e-wallets. The purpose of this study is to determine the consumption behavior of students in utilizing digital wallets, whether using a digital wallet makes them consumptive or can plan their finances in the future. This research was conducted using a descriptive qualitative method. The research results show that the use of digital wallets has an influence on student consumptive behavior. This can be seen from the consumption behavior of students in utilizing digital wallets. where students use digital wallets to fulfill all their needs, be it shopping online, paying electricity bills, credit, data, then ordering online transportation, ordering food and drinks and so on. Keywords: consumption behavior, digital wallet, and students

Perilaku Konsumsi Mahasiswa Dalam Memanfaatkan Dompet Digital: Studi Kasus Mahasiswa/i UINSU Medan Auliya Ahmad Suhardi; Saparuddin Siregar; Budi Dharma
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 1 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i1.4576

The advancement of time and technology that continues to develop brings enormous changes to various sectors of life today. This change is the presence of new innovations in digital-based financial and payment systems, namely the presence of e-wallets. The purpose of this study is to determine the consumption behavior of students in utilizing digital wallets, whether using a digital wallet makes them consumptive or can plan their finances in the future. This research was conducted using a descriptive qualitative method. The research results show that the use of digital wallets has an influence on student consumptive behavior. This can be seen from the consumption behavior of students in utilizing digital wallets. where students use digital wallets to fulfill all their needs, be it shopping online, paying electricity bills, credit, data, then ordering online transportation, ordering food and drinks and so on. Keyword : consumption behavior, digital wallet, and students

Analysis of the Role of Payroll Accounting Information Systems in Supporting the Effectiveness of Internal Controls at Regional Water Company TIRTANADI North Sumatra Dewi Sartika Nasution; Saparuddin Siregar
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i4.856

Payroll accounting system is a system that was formed to secure the problem of paying salaries in a company. A good system will create effective company internal controls so as to reduce fraud in the company. The purpose of this literature is to analyze the role of payroll accounting information systems in supporting the effectiveness of internal control at PDAM Tirtanadi, North Sumatra. This literature is a field research using a qualitative descriptive method. The type of data used by the author in this research is qualitative data, in the form of non-numeric data obtained from interviews and observations. The author uses the origin of the data in this article which was obtained by referring to primary data sources in the form of literature studies. The data analysis technique used by the author in this research is to use descriptive analysis techniques. The procedures applied in the payroll system already look quite good, each procedure is always corrected for correctness and suitability before proceeding to the next payroll step. The documents used are also complete to support the effectiveness of the payroll system at PDAM Tirtanadi, this can be seen from the computerized payroll system

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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