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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 Al-Kharaj: Journal of Islamic Economic and Business Management Studies and Entrepreneurship Journal (MSEJ) Islam Universalia : International Journal of Islamic Studies and Social Sciences Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan 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 Investasi Islam International Journal of Educational Review, Law And Social Sciences (IJERLAS) Journal of Vision and Ideas (VISA) Jurnal Akuntansi AKTIVA Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Impresi Indonesia Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal SALMAN : Sosial dan Manajemen Khidmatussifa: Journal of Islamic Studies Journal of Islamic Economics and Business Madani: Multidisciplinary Scientific Journal International Journal of Economic, Technology and Social Sciences (Injects) INOVASI: Jurnal Politik dan Kebijakan Journal of Finance and Islamic Banking Proceeding International Conference on Islamic Economics Community Services Scripta Economica: Journal of Economics, Management, and Accounting Jurnal Indovisi 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 Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science 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.
Time-Driven Activity-Based Costing for Selling Price Determination: Evidence from Sambal Berkah Chips MSMEs in Sibolga, Indonesia Nurazizah; Saparuddin Siregar; Marliyah
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15677

Abstract

This research is conducted to examine the calculation of production costs and the application of the Time-Driven Activity-Based Costing (TDABC) method in setting the selling price of Berkah Sambal Chips MSME located in Sibolga City, Indonesia. The study adopts a qualitative approach with a case study design. Data were obtained through interviews, direct observations, and documentation. The results show that the traditional costing approach generates a total daily production cost of IDR 2,689,298.00, with a unit production cost of IDR 3,362.00 per package. In contrast, the TDABC method generated a total production cost of IDR 2,615,198.00 per day, with a cost of production of IDR 3,269.00 per package. The reduction in production costs occurred because TDABC allocates costs based on effective working time, resulting in a more accurate allocation of production costs. Applying a 30% markup, the TDABC method produced a selling price of IDR 4,717.00 per package. However, the enterprise maintained a selling price of IDR 5,000.00 per package to achieve a higher profit margin. These results indicate that the Time-Driven Activity-Based Costing (TDABC) method improves cost efficiency and offers a more precise foundation for setting selling prices in Micro, Small, and Medium Enterprises (MSMEs).
Analysis Of Raw Material Inventory Control Using The Economic Order Quantity (EOQ) Method To Avoid Overstock In The Kotin Tempe Home Industry Chintia Novrianti; Isnaini Harahap; Saparuddin Siregar
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9337

Abstract

This research examines how soybean raw material inventory is control at Kotin Tempe Home Industry by implementing the Economic Order Quantity (EOQ) approach to prevent excessive stockpiling and enhance cost effectiveness. Employing a quantitative descriptive methodology that includes observation and interviews, findings reveal that the current inventory management lacks proper structure, with 48 annual orders made without maintaining safety reserves or establishing reorder thresholds. When the EOQ approach is applied, optimal procurement amounts to 350 kg ordered 14 times annually, with safety reserves of 62 kg (2023) and 45 kg (2024), and reorder thresholds set at 89 kg and 72 kg respectively. This approach achieves a 65% reduction in inventory expenses, equivalent to Rp1,300,000 annually, demonstrating how EOQ effectively lowers costs and reduces overstock risks. This study is expected to be able to help this business determine the most appropriate amount of soybean raw material orders to achieve optimal profits.
Baitul Mal Qanun as An Instrument for Economic Development in Aceh: A SWOT Analysis Akmal; Nurhayati; Saparuddin Siregar
Journal of Islamic Economics and Business Vol. 5 No. 1 (2025): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v5i1.52020

Abstract

This study aims to analyze the implementation of Qanun No. 3 of 2021 concerning Baitul Mal in Aceh Province using the SWOT (Strengths, Weaknesses, Opportunities, Threats) approach to evaluate its contribution to economic development, particularly in poverty alleviation, MSME empowerment, and improving community welfare. The research employs a descriptive qualitative method by collecting data from the annual reports of Baitul Mal Aceh, BPS Aceh statistics, and in-depth interviews with Islamic economic experts and stakeholders. The findings reveal that the Qanun provides a strong legal framework; however, zakat collection has only reached 6% of the potential IDR 1.5 trillion in 2024, limiting its impact on poverty reduction (a decline from 15% in 2023 to 14.5% in 2024). The productive zakat program has proven to increase beneficiaries’ income by 15% (IDR 14.13 billion distributed to 4,895 MSMEs), although unequal distribution and limited human resources remain major constraints. The study implies the need for institutional reform of Baitul Mal by enhancing transparency, digitalization, and inter-unit coordination. Policy recommendations include the development of a digital zakat platform, training 200 certified amil between 2025–2027, and harmonizing fiscal policies with the central government to recognize zakat as a deductible from income tax.
Analysis of the Effect of Fixed Asset Intensity, Leverage, and Liquidity on Fixed Asset Revaluation in Manufacturing Companies Listed on the Indonesia Stock Exchange Mustafa Hidayat Nasution; Saparuddin Siregar; Khairina Tambunan
Jurnal Impresi Indonesia Vol. 3 No. 9 (2024): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v3i9.5423

Abstract

Fixed asset revaluation has become an important issue in corporate financial management, especially in the midst of uncertain economic conditions. Manufacturing companies, which are one of the pillars of the Indonesian economy, must be able to manage their fixed assets to improve financial performance and competitiveness. This study aims to determine the effect of fixed asset intensity, leverage, and liquidity on fixed asset revaluation in manufacturing companies listed on the Indonesia Stock Exchange. The research method used is quantitative, with the population and sample in the form of annual reports from 10 manufacturing companies during the 2016-2021 period. Sampling was done by purposive sampling, and data were collected through financial statement documentation. Data analysis was carried out using the linear analysis method using panel data. The results showed that fixed asset intensity has a positive and significant effect on fixed asset revaluation. This is evidenced by the t count value of 3.637 which exceeds the t table 2.003, as well as a probability value of 0.0069 <0.050. Leverage and liquidity also show a positive and significant influence on the revaluation of fixed assets. Simultaneously, the three variables have a significant effect on the revaluation of fixed assets, with a value of F count 4.315 which exceeds F table 2.77 and a probability of 0.000136 < 0.05.
Financial Ratio-Based Risk Assessment of Musharakah Financing in Indonesian Islamic Banking: The Moderating Role of Sharia Compliance Muslih Muslih; Saparuddin Siregar; Kamilah K
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 6 No. 4 (2026): on Progress
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v6i4.6005

Abstract

This study examines the effect of financial ratios on musharakah financing risk in Islamic banks in Indonesia, with sharia compliance positioned as a moderating variable. The study develops an explanatory model linking bank financial performance, represented by key financial ratios, to the level of risk associated with musharakah-based financing. Using secondary data obtained from the annual financial reports of Islamic commercial banks in Indonesia, this study applies a quantitative approach to evaluate the relationship between financial ratios, sharia compliance, and musharakah financing risk. The analysis is conducted by employing moderated regression analysis or panel data regression to capture both the direct effects of financial ratios and the interaction effect of sharia compliance. The findings are expected to show that financial ratios play an important role in explaining variations in musharakah financing risk, indicating that bank liquidity, profitability, capital adequacy, and financing quality are closely related to risk exposure in profit-sharing financing contracts. Furthermore, sharia compliance is expected to moderate the relationship between financial ratios and musharakah financing risk, suggesting that stronger adherence to Islamic principles may improve risk control and enhance the quality of financing governance. The novelty of this study lies in integrating financial ratio analysis with sharia compliance as a moderating mechanism in the context of musharakah financing risk. Practically, the findings may assist Islamic banks, regulators, and sharia supervisory boards in strengthening financial risk management while maintaining compliance with Islamic banking principles.
Optimization of Pricing Strategies to Enhance Purchase Decisions for Internet Packages in Medan Community Ema Saswita Cania; Abdul Mulia Hasibuan; Aisya Trixsi Pramaisela; Saparuddin Siregar
Proceeding International Conference on Islamic Economics Community Services (ICIECS) Vol 1 (2023): Proceeding International Conference on Islamic Economics Community Services
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Indonesia, as a developing country with a large population, has a highly potential market in the telecommunications sector, particularly for internet packages. Telkomsel, one of the largest providers in Indonesia, faces challenges in addressing the perception of higher prices compared to its competitors. This study aims to evaluate Telkomsel's pricing strategy and its impact on consumer purchasing decisions, focusing on the Medan area, which has seen rapid growth in internet usage. The methods used in this research include Deep Interviews to understand why consumers choose Telkomsel despite its higher prices, and Training for Telkomsel's management team on setting more competitive prices without sacrificing quality. The results from the training show that Telkomsel's management team has begun implementing pricing strategies that better align with consumers' purchasing power, emphasizing service quality as an added value. The discussion of results indicates that although Telkomsel's internet package prices are considered high, consumers still choose Telkomsel due to its superior service quality, including extensive network coverage, fast and stable signals, and the ability to reach remote areas. Effective communication strategies about these advantages and customer loyalty programs have proven to increase customer satisfaction and loyalty.
Sharia Crowdfunding as an Instrument of MSME Financial Inclusion in Indonesia: Development, Challenges, and Regulatory Implications Bunga Dwi Fani Ritonga; Saparuddin Siregar; Maryam Batubara
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/4w024365

Abstract

Sharia crowdfunding has gained increasing attention as an alternative financing mechanism capable of supporting MSME financial inclusion in Indonesia’s Islamic economic framework. This study aims to analyze the development of Sharia crowdfunding, identify key challenges in its implementation for MSME financing, and examine the resulting regulatory and institutional implications. Employing a qualitative research approach, the study utilizes in-depth interviews, document analysis, and literature review to capture perspectives from regulators, platform operators, Sharia authorities, investors, and MSME actors. The findings indicate that Sharia crowdfunding contributes to expanding access to capital through ethical, risk-sharing, and technology-based financing models, while remaining consistent with Islamic principles. However, its implementation is constrained by limited financial literacy, dual regulatory compliance demands, governance standardization issues, MSME capacity limitations, and investor risk perceptions. The study further reveals that effective regulatory harmonization, strengthened Sharia supervision, and institutional coordination are critical to ensuring sustainability and credibility. These findings underscore the role of Sharia crowdfunding as a complementary instrument for inclusive economic development and provide policy-relevant insights for strengthening Indonesia’s Islamic fintech ecosystem.
Co-Authors Abdul Mulia Hasibuan Abdullah, Ikhsan Abi Waqqosh Abi Waqqosh Ade Gunawan Afrizal Afrizal Agun Supriyatno Ahmad Qorib Aisya Trixsi Pramaisela Akmal Amalia, Alfi Amiur Nuruddin Andri Soemitra Anggriyani Anggriyani Anriza Witi Nasution Arifin Fauzi Lubis Asmuni Asmuni Asmuni Asmuni Auliya Ahmad Suhardi Ayu Apriani Azhari Akmal Tarigan Azwansyah Habibie, Azwansyah Bambang Lesmono Bunga Dwi Fani Ritonga Chintia Novrianti Darwin Darwin Dedeng Irawan Dewi Sartika Nasution Dharma, Budi Edi Marjan Nasution Ema Saswita Cania Faisar Ananda Firman Syarif Gina Maulida Ndraha Gultom, Selfi Afriani Gustrianingsih G Heny Liya Hasibuan Ian Alfian Iskandar Muda Ismail Isnaini Harahap Jannah, Nurul Julfan Saputra Juliana Nasution Junita Pratiwi Kamaruddin Kamaruddin Kamilah, K M Arif Haikal Lubis M. Afif Shahputra Zen M. Indra Mulia Nasution M. Yasir Nasution Marliyah Maryam Batubara Morina Sari Simamora Muhammad Arfan Harahap Muhammad Habibi Siregar Muhammad Kholid Adfi Muhammad Sadri Muhammad Syahbudi Muhammad Zaki Multamuddin Multamuddin Mustafa Hidayat Nasution Nasirwan Nasirwan Nirmadarningsih Hiya Nur Ainun Nurazizah Nurhayati Nurhayati Nurlaila Nurlaila Nurlaila Nurlaila Pandapotan Pandapotan R. Juli Moertiono Rahmat Daim Harahap Raihan Ramadhanty Raja Sakti Putra Harahap Rijal Allamah Harahap Roos Nelly Sabaruddin Chaniago 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 Agustina Surya Darma Nasution Syachrul Wahyudi Syawal Harianto Sylviana Siregar Tambunan, Khairina Tumanggor, Arief Hidayat Wahyu Syarvina Yani Suryani Yurida