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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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Penerapan Sistem Informasi Akuntansi Persediaan Pada Supermarket (Studi Kasus Suzuya Supermarket di Rantau Prapat) Gustrianingsih G; Saparuddin Siregar; Wahyu Syarvina
Madani: Jurnal Ilmiah Multidisiplin Vol 1, No 9 (2023): Oktober
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8405030

Abstract

Trading companies generally use and require an inventory accounting system to find out the stock and price of the goods of sale. This research is aimed at finding out the application of the information system of inventory accounting in the Suzuya Supermarket, with a qualitative descriptive approach. But it needs to be fixed because there is a difference in the amount of physical supplies in the warehouse and in the computer system, the physical inspection of the stock of goods only once in six months. Although training has been conducted, the qualification on human resources has not been met.
Analisis Peran Audit Internal Terhadap Efektivitas Manajemen Resiko Pada Perbankan Syariah (Studi Pada Bank Syariah Indonesia Kc Medan Aksara) M Arif Haikal Lubis; Saparuddin Siregar
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.3373

Abstract

Penelitian ini bertujuan untuk menganalisis peran audit internal terhadap efektivitas manajemen resiko pada perbankan syariah (studi pada Bank Syariah Indonesia Kc Medan Aksara). Penelitian ini menggunakan pendekatan kualitatif berupa penelitian deskriptif untuk menganalisis peran audit internal Bank Syariah Indonesia Medan Aksara Kc dalam meminimalkan risiko. Data primer diperoleh langsung dari bank Syariah Indonesia Kc Medan Aksara. Sedangkan data sekunder diperoleh berupa laporan-laporan yang tersedia dari bank Syariah Indonesia Kc Medan Aksara berupa data dari literature review, buku, jurnal dan media lainnya seperti website resmi dari Syariah Indonesia Kc Medan Aksara mengenai peran auditor internal dalam meminimalisir risiko. Hasil penelitian menunjukkan Tingkat efektivitas internal audit dalam menilai manajemen risiko dapat dilihat dari capaian bank Syariah Indonesia Kc Medan Aksara dalam penurunan Non Performing Financing (NPF) gross dari tahun 2019 ke 2020, dari 5,12% menjadi 4,22%, dan NPF net mengalami penurunan dari 4,20% menjadi 3,15%. Selain itu, dari tahun 2020 ke 2021 kembali turun dari 4,22% menjadi 3,63%, NPF gross dan NPF net turun dari 3,15% menjadi 2,07%.  
Optimizing Dayah Business Units in Aceh: An ANP Study Siti Najma; Asmuni Asmuni; Saparuddin Siregar
Share: Jurnal Ekonomi dan Keuangan Islam Vol 12, No 2 (2023)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v12i2.20520

Abstract

This study investigates the key factors influencing the success of business units within Dayah (Islamic boarding schools) in Aceh Province, Indonesia. Employing the Analytical Network Process (ANP), the research gathers expert opinions and insights from academics, government officials, and practitioners. The analysis reveals that both internal and external factors significantly impact the management of Dayah business units. Internal factors identified as crucial for success include public relations resources, leadership capabilities, business management practices, natural resource availability, and adequate business capital. Externally, technological advancements, demographic shifts, political/governmental support, socio-cultural influences, and economic conditions all play a role in determining success. This research highlights the importance for stakeholders to consider these diverse factors when optimizing Dayah business unit management. It further offers practical recommendations for managing such units within the context of Aceh, Indonesia.==============================================================================================================ABSTRAK – Optimalisasi Unit Bisnis Dayah di Aceh: Studi ANP. Penelitian ini bertujuan untuk menganalisis faktor yang menjadi penentu kesuksesan dalam mengelola unit bisnis Dayah atau Pondok Pesantren yang ada di Provinsi Aceh, Indonesia. Penelitian ini menggunakan Analytical Network Process (ANP) untuk mengumpulkan opini dan pendapat dari akademisi, pejabat pemerintah dan praktisi. Analisis ANP menemukan bahwa kesuksesan dalam pengelolaan unit bisnis dayah di Aceh ditentukan oleh faktor internal dan faktor eksternal. Faktor internal yang teridentifikasi menjadi penentu keberhasilan adalah SDM, kepemimpinan yang kapabel, praktik manajemen bisnis, ketersediaan sumber daya alam, dan kecukupan modal usaha. Sementara dasi sisi eksternal, faktor penentu kesuksesan adalah kemajuan teknologi, perubahan demografi, dukungan politik/pemerintah, pengaruh sosial budaya, dan kondisi ekonomi. Hasil ini berimplikasi bagi para pemangku kepentingan dalam optimalisasi pengelolaan unit bisnis pada dayah-dayah di Aceh untuk memperhatikan faktor-faktor kesuksesan tersebut. Penelitian ini juga memberikan rekomendasi praktis yang bisa dijadikan acuan dalam pengelolaan unit bisnis yang dikelola oleh Dayah/Pondok Pesantren di Aceh, Indonesia.
Pengaruh Liquidity Risk dan Credit Risk terhadap Stabilitas Bank dengan Operational Efficiency sebagai Variabel Intervening pada Bank Umum Syariah di Indonesia Yurida; Saparuddin Siregar; Rahmat Daim Harahap
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20787

Abstract

Penelitian ini mempunyai tujuan untuk menganalisis pengaruh Liquidity Risk dan Credit Risk Terhadap Stabilitas Bank dengan Operational Efficiency sebagai variabel intervening Pada Bank Syariah Indonesia. Sampel penelitian ini ditentukan dengan metode purposive sampling diperoleh 8 Bank Umum Syariah (BUS) periode 2017-2021. Hasil penelitian menunjukkan bahwa secara simultan variabel Liqudity Risk, Credit Risk, dan Operational Efficiency secara bersama-sama berpengaruh dan signifikan terhadap Stabilitas Bank pada perbankan syariah. Secara parsial, variabel Liquidity Risk (FDR) berpengaruh negatif dan tidak signifikan terhadap Bank Stability (ZScore), semakin tinggi risiko likuiditas (FDR) maka akan menurunkan stabilitas bank, variabel Credit Risk (NPF) berpengaruh negatif dan signifikan terhadap Bank Stability (ZScore), semakin meningkatnya credit risk (NPF) atau risiko kredit maka akan menurunkan stabilitas bank, variabel Operational Efficiency (BOPO) berpengaruh negatif dan signifikan terhadap Bank Stability (ZScore), setiap ada peningkatan operational efficiency (BOPO) akan meningkatkan stabilitas bank namun tidak signifikan, variabel Liquidity Risk (FDR) berpengaruh positif dan tidak signifikan terhadap Efisiensi Operasional (BOPO), semakin meningkatnya nilai FDR maka pendanaan yang dikeluarkan bank kepada nasabah memiliki kualitas yang baik dan bisa meningkatkan tingkat BOPO bank, variabel Credit Risk (NPF) berpengaruh positif dan tidak signifikan terhadap Operational Efficiency (BOPO), nilai NPF yang meningkat akan berpengaruh pada kenaikan efisiensi operasioal yang diproksikan dengan nilai BOPO. Variabel BOPO tidak dapat menjadi mediator antara pengaruh FDR terhadap z-score Bank Umum Syariah dan variabel BOPO tidak dapat menjadi mediator antara pengaruh NPF terhadap z-score Bank Umum Syariah. Kata kunci: Liquidity Risk, Creditd Risk, Stabilitas Bank, Operational Efficiency
Konsep Dan Prinsip Keuangan Sosial Islam Edi Marjan Nasution; Marliyah Marliyah; Saparuddin Siregar
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12213

Abstract

Islamic Social Finance has an important role in sharia teachings such as zakat alms and waqf. These principles have long been stated in the Koran and al-Hadith. This research discusses the concepts and principles of Islamic Social Finance contained in the texts and those that apply in Indonesia. The research method "Concepts and Principles of Islamic Social Finance" is (Library research) where relevant library collections are the main strength in this research. This research approach uses normative and sociological methods, namely research based on the Koran and books that discuss public finances in Islam. There are several philanthropic institutions in Indonesia as a forum to help the Muslim community. As an analysis in this research, it was found that philanthropic institutions in Indonesia had different principles and concepts during the previous Islamic period.
Shariah Governance, Leverage, And Their Impact on Islamic Corporate Social Responsibility in Sharia Banking in Indonesia Yani Suryani; Saparuddin Siregar; Nurlaila Nurlaila
International Journal Ihya' 'Ulum al-Din Vol 26, No 1 (2024)
Publisher : Universitas Islam Negeri Walisongo Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/ihya.26.1.20482

Abstract

This research aims to test and analyze the influence of Shariah Governance and Leverage on Islamic Corporate Social Responsibility. The population in this study consisted of 14 Sharia Commercial Banks in Indonesia, with a sample of 10 Sharia Commercial Banks obtained using the purposive sampling method. The research methodology used is quantitative with the analytical tool used is panel data regression with Eviews 10 software. Research findings show that Sharia Governance significantly affects Islamic Corporate Social Responsibility (CSR). The implementation of sharia governance expands the disclosure of Islamic Corporate Social Responsibility (ICSR). However, Leverage does not affect Islamic Corporate Social Responsibility. The lack of leverage impact as measured by the total debt-to equity ratio is caused by Islamic banking, both with high and low levels of leverage, still revealing Islamic Corporate Social Responsibility as measured by the Islamic Social Reporting Index (SRI). as a means of fulfilling information needs for customers. It represents man's accountability to God and, aims to gain legitimacy from God as an ultimate goal.
Digitalization of Sharia Banking: The Influence of Self Service Technology on The Satisfaction of Millenial Customers Juliana Nasution; Saparuddin Siregar; Sugianto Sugianto
Journal of Finance and Islamic Banking Vol. 5 No. 1 (2022)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jfib.v5i1.4813

Abstract

Digitalization has penetrated the world of Islamic banking for a long time, including in the form of Self Service Technology, including mobile banking. The purpose of this study was to see whether the dimensions of the quality of mobile banking affect customer satisfaction. The author conducted a survey using a questionnaire distributed to the millennial generation in the city of Medan. The collected data was then analyzed using SPSS 25 using the multiple linear regression analysis methods. The results of data analysis show that simultaneously, the quality of SST has an effect on customer satisfaction. The dimensions of security/privacy in mobile banking partially affect the satisfaction of millennial Islamic banking customers. While other dimensions, namely enjoyment, design/aesthetics, sociality, and practicality, partially have no effect. The results of this study indicate that customer satisfaction can be explained by all variables in the study of 69.8%. Based on these results, Islamic banking needs to improve the performance of mobile banking. Banking digitalization must pay attention to the quality dimension, not just converting banking services into digital form.
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 : Vol. 8, No. 2, 2022
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
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

Abstract

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.
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

Abstract

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.
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