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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 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) INOVASI: Jurnal Politik dan Kebijakan Journal of Finance and Islamic Banking Academia Open Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
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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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 Jurnal Indonesia

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

Abstract

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
Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada Laporan Keuangan Badan Usaha Milik Desa (BUM Desa) Perkebunan Bukit Lawang Kecamatan Bahorok Selly Febriana; Saparuddin Siregar; Nurul jannah
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 4 (2024): Oktober : MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i4.1051

Abstract

Financial statements are an important tool to obtain information in connection with the presentation of the financial statements of an organization or company in decision-making. BUM Desa is a government program where in recording its finances requires complete financial reports. However, in the presentation of its financial statements, the Bukit Lawang Plantation Village BUM has limitations in recording it. The purpose of this study is to find out the presentation of BUM Village financial statements and the application of Financial Accounting Standards based on SAK EMKM. The method used in this study is a qualitative research method. The data collection technique is using observation, interviews, and documentation. The results of this study are from the results of the analysis showing that the presentation of the financial statements of the Bukit Lawang Plantation Village BUM is still simple, namely the journal of outgoing money, incoming money, and balance sheet mutations. In the implementation of SAK EMKM, based on the results of the comparison of criteria between the criteria for SAK EMKM's financial statements and BUM Desa shows that BUM Desa in the presentation of its financial statements has not implemented SAK EMKM.
Sekularisasi Sinyal Keagamaan Pada Pasar Multikultural: Model Jalur Ganda Konsumsi Halal Di Indonesia M. Afif Shahputra Zen; Saparuddin Siregar; Sugianto Sugianto; Muhammad Habibi Siregar
Inovasi Vol 23 No 1 (2026): INOVASI Jurnal Politik dan Kebijakan
Publisher : Badan Perencanaan Pembangunan, Riset dan Inovasi Daerah Provinsi Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33626/pa8s9n64

Abstract

This study aims to deconstruct the psychological architecture of consumer preferences for halal products within a multicultural market transitioning toward a mandatory certification regime. Amidst the theoretical schism between religious approaches (Theory of Planned Behavior) and utilitarian perspectives (Lancaster’s Theory), this research proposes an integrative model to explain how a single religious symbol acts as a driver for consumption across diverse faith groups simultaneously. Employing a Mixed-Methods Sequential Explanatory design, this study analyzed data from 182 respondents in Medan City using Partial Least Squares Structural Equation Modeling (PLS-SEM) with Multi-Group Analysis (MGA), followed by a qualitative deepening through Reflexive Thematic Analysis of 25 informants. The MGA results reveal a sharp and statistically significant behavioral divergence. In the Muslim group, the direct pathway from religion to preference is substantial (β = 0.293), driven by a mechanism of "Transcendental Compliance" which is largely inelastic. Conversely, in the Non-Muslim group, the influence of religion is negligible (β = 0.002). Qualitative findings illuminate this statistical anomaly through the phenomenon of "Symbol Secularization," where Non-Muslim consumers deconstruct the halal label from its theological attributes and reconstruct it as a functional indicator of quality assurance and hygiene (Hifz al-Nafs). The primary conclusion of this study is that market equilibrium is achieved because the halal label operates as a Polysemic Signal; a single visual signifier that transmits meanings of "sanctity" for the in-group (Muslim) and "quality assurance" for the out-group (Non-Muslim) concurrently. This research recommends that industry players adopt ambidextrous marketing strategies, emphasizing universal quality standards without compromising the authenticity of Sharia values. Keywords: Halal Certification, Multicultural Market, Polysemic Signal, Symbol Secularization, Multi-Group Analysis, Mixed-Methods.
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 Jannah, Nurul Julfan Saputra Juliana Nasution Junita Pratiwi Kamaruddin Kamaruddin M Arif Haikal Lubis M. Afif Shahputra Zen M. Indra Mulia Nasution M. Yasir Nasution Marliyah Morina Sari Simamora Muhammad Arfan Harahap Muhammad Habibi Siregar 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 Selly Febriana 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