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All Journal Jurnal Riset Akuntansi dan Bisnis EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Ekonomi Islam Jurnal Akta Jurnal EMT KITA Banque Syar'i : Jurnal llmiah Perbankan Syariah IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Revitalisasi : Jurnal Ilmu Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Trends in Accounting Research Jurnal Bina Bangsa Ekonomika Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) International Journal Of Economics Social And Technology International Journal of Trends in Accounting Research Mutiara: Jurnal Penelitian dan Karya Ilmiah Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Sugianto Sugianto
Universitas Islam Negeri Sumatera Utara
Religion Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Financial Performance Analysis On PT. Asuransi Jiwa Syariah Bumiputera Ahmad Riyadi Siregar; Sugianto Sugianto; Laylan Syafina
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 2 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.202 KB)

Abstract

The method used in writing this research uses a quantitative method. In analyzing and processing data using the financial ratio method, namely by calculating the profitability ratios (ROA, ROE, and NPM) and liquidity ratios (Current Ratio, Quick Ratio and Cash Ratio). The purpose of this study is to utilize insurance financial ratio analysis,  to access the financial condition of PT. AJS Bumiputra available at www.bumiputrasyariah.co.id during the 2016-2019 period, and to compare the financial statements of PT. AJS Bumiputra from 2016 so that it can be seen the change in value that occurs, whether it is an increase or a decrease. Based on the research results, it can be concluded that the financial condition of PT. AJS Bumiputra based on this research not from www.bumiputrasyariah.co.id. The profitability ratio is categorized as poor because the ROA, ROE and NPM values ??are still in a minus condition, and the company has not been able to generate profits from all company assets. However, the liquidity ratio is categorized as good, because the values ??of the CR, Quick Ratio and Cash Ratio are still in a safe condition, meaning that the company is still able to pay/cover all short-term debts/liabilities. The comparison of the value of the asset component during the 2016-2019 period tends to fluctuate. Compared to the average assets of the sharia insurance industry in Indonesia, the assets owned by PT. AJS Bumiputra still has to be improved again in order to continue to compete in the midst of the development of the sharia insurance industry in Indonesia.
Pengaruh Labelisasi Halal, Kualitas Produk dan Brand Awareness Terhadap Pembelian Produk Makanan Impor Kemasan Habibah Shobri; Sugianto Sugianto; Muhammad Ikhsan Harahap
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 7, No 02 (2023): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v7i02.5207

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Labelisasi Halal, kualitas produk, dan Brand Awareness terhadap pembelian produk makanan Impor kemasan. Variabel dalam penelitian ini adalah Labelisasi Halal, kualitas produk, Kesadaran Merek, dan pembelian produk. Populasi penelian ini adalah remaja muslim kota Medan. Teknik pengambilan sampel yang digunakan adalah Convenience sampling dengan 116 responden. Instrumen penelitian ini menggunakan data primer yang diperoleh melalui kuesioner yang dibuat dengan platform google form dan didistribusikan melalui media sosial, yaitu whatsapp. Analisis data yang digunakan adalah uji validitas dan reliabilitas, uji asumsi klasik, uji hipotesis dan regresi berganda linier. Hasil penelitian menunjukkan bahwa Labelisasi Halal berpengaruh signifikan terhadap pembelian dengan tingkat signifikansi 0,000 < 0,
PENGARUH OVERHEAD COST, RISK COST, DAN SIMPANAN WADIAH TERHADAP PENDAPATAN MARGIN MURABAHAH PADA BANK UMUM SYARIAH Danu Satria; Sugianto Sugianto; Rahmat Daim Harahap
Jurnal Bina Bangsa Ekonomika Vol. 16 No. 2 (2023): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v16i2.425

Abstract

This research aims to determine whether there are any influences from Oveirheiad Cost, Risk Cost and Wadiah Deposits Against Murabahah Margin Acquisition at Sharia Commercial Banks. The variabeil deipeindein applied to this study is Murabahah Margin Gain, for the indeipeindein variabeil applied to this study is Oveirheiad Cost, Risk Cost and Wadiah Savings. This research takes part in the list of Islamic commercial banks in Indonesia in the reintime of research starting from the 2018-2022 peiriodei. The data in this study uses the following data that is processed using the Eivieiws 10 program. This study uses paneil data reigretion analysis with Fixxeid Eiffeict Modeil (FEiM) sensing. Based on the results of the hypothetical test, it can be concluded that partially  the Oveirheiad Cost variabeil  has no effect on obtaining murabahah margins. Partial Risk Cost may have a significant effect on  murabahah margin gain and partial wadiah savings may have a significant effect on murabahah margin gain. The results of the study show that simultaneously or together variabeil oveirheiad cost, risk cost and wadiah savings may have an effect on obtaining murabahah margins
Analisis Pengukuran Kinerja Unit Usaha Syariah Bank Sumut Medan Dengan Pendekatan Mashlahah Performa Miranda Julia Pasaribu; Siti Aisyah; Sugianto Sugianto
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3951

Abstract

This journal reviews the Performance Measurement Analysis of the Sharia Business Unit of the Medan SUMUT Bank with the Maslahah Performance approach. This study aims to assess several aspects of the company's current value chain. Maslahah Performa is a performance measurement created by Achmad Firdaus, where the Maslahah Performa approach uses six measurement orientations used for sharia-based performance assessments that are in line with Islamic principles. This research is included in the descriptive case study category. The technique used in this study is the sharia economic approach which is used to determine whether a financial institution implements performance in accordance with sharia principles which is then complemented by a management approach. This study measures the performance of results and processes that are measured using quantitative data in addition to qualitative data to assess the effectiveness of maslahah owned by a company. Using descriptive statistics as a data analysis method used to examine quantitative data. The performance system with the maslahah performance approach is a spiritual leadership management system that is formulated using the Plan Do Check Actiaon system. The source of this research data is the results of interviews with employees of the Sharia Business Unit of Bank SUMUT Medan. The Sharia Business Unit of Bank Sumut Medan has sufficient performance in the benefit process, indicating that the Sharia Business Unit of Bank Sumut Medan provides adequate benefits. Performance results have sufficient benefits. This journal reviews the Performance Measurement Analysis of the Sharia Business Unit of the Medan SUMUT Bank with the Maslahah Performance approach. This study aims to assess several aspects of the company's current value chain. Maslahah Performa is a performance measurement created by Achmad Firdaus, where the Maslahah Performa approach uses six measurement orientations used for sharia-based performance assessments that are in line with Islamic principles. This research is included in the descriptive case study category. The technique used in this study is the sharia economic approach which is used to determine whether a financial institution implements performance in accordance with sharia principles which is then complemented by a management approach. This study measures the performance of results and processes that are measured using quantitative data in addition to qualitative data to assess the effectiveness of maslahah owned by a company. Using descriptive statistics as a data analysis method used to examine quantitative data. The performance system with the maslahah performance approach is a spiritual leadership management system that is formulated using the Plan Do Check Actiaon system. The source of this research data is the results of interviews with employees of the Sharia Business Unit of Bank SUMUT Medan. The Sharia Business Unit of Bank Sumut Medan has sufficient performance in the benefit process, indicating that the Sharia Business Unit of Bank Sumut Medan provides adequate benefits. Performance results have sufficient benefits.
PENGARUH CAR, NPF, ROA, ROE TERHADAP PEMBIAYAAN EKUITAS BAGI HASIL DENGAN BOPO SEBAGAI VARIABEL INTERVENING DI BANK UMUM SYARIAH INDONESIA TAHUN 2017 – 2021 Mutiara Annisa; Sugianto Sugianto; Wahyu Syarvina
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 2 (2023): September
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/15126

Abstract

Metode analisis data menggunakan Regresi Panel, dan kumpulan data mencakup data cross-sectional dan time series. Tiga metode yang di pakai yaitu, Uji Chow, Uji Hausman, dan Uji Langrange sering digunakan saat mengestimasi model regresi menggunakan data panel. Temuan penelitian ini menunjukkan bahwa Random Effect Model adalah model regresi terbaik untuk digunakan. Temuan penelitian ini lebih lanjut menunjukkan bahwa untuk tahun 2017 hingga tahun 2021, CAR dan NPF secara parsial tidak berpengaruh terhadap Pembiayaan Ekuitas Bagi Hasil Bank Umum Syariah di Indonesia. Pembiayaan Ekuitas Bagi Hasil Bank Umum Syariah di Indonesia tahun 2017 hingga tahun 2021 juga dipengaruhi oleh ROA, ROE, dan BOPO. Berdasarkan pengujian secara simultan, variabel CAR, NPF, ROA, ROE, dan BOPO berpengaruh terhadap pembiayaan ekuitas bagi hasil bank umum syariah Indonesia tahun 2017 hingga tahun 2021. Temuan analisis intervening menunjukkan bahwa BOPO dapat memediasi hubungan tersebut. antara CAR, NPF, ROA, dan ROE Tentang Pembiayaan Ekuitas Bagi Hasil Bank Umum Syariah di Indonesia periode 2017 hingga tahun 2021
Pengaruh inflasi, suku bunga dan pembiayaan bank syariah terhadap ekspor Indonesia Muhammad Ikhsan Harahap; Sugianto Sugianto
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 2 (2023): September
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/15122

Abstract

Indonesia's exports are susceptible to changes due to various factors. Therefore it is necessary to do research to see what factors influence Indonesia's exports.This article aims to elaborate the influence of inflation, interest rate and Islamic Bank Financing on Indonesia’s exports. This study uses a quantitative method using secondary data obtained from Central Bureau of Statistics (BPS),  The Financial Services Authority (OJK) and Bank Indonesia ( BI). Data analysis using multiple linear regression method. The results indicate that inflation and Islamic Bank Financing influenced on exports, meanwhile interest rate had no influenced on Indonesia’s export
PENGARUH OVERHEAD COST, RISK COST, DAN SIMPANAN WADIAH TERHADAP PENDAPATAN MARGIN MURABAHAH PADA BANK UMUM SYARIAH Danu Satria; Sugianto Sugianto; Rahmat Daim
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 1 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i1.431

Abstract

This research aims to determine whether there is an influence of Overhead Costs, Risk Cost and Wadiah Savings on Murabahah Margin Income at Sharia Commercial Banks. The dependent variable applied in this research is Murabahah Margin Income, the independent variables applied in this research are Overhead Cost, Risk Cost and Wadiah Savings. This research took a sample of eight Islamic commercial banks in Indonesia within the research time period starting from the 2018-2022 period. The data in this research uses secondary data which is processed using the Eviews 10 program. This research uses panel data regression analysis with the Fixed Effect Model (FEM) approach. Based on the results of hypothesis testing, it can be concluded that partially the Overhead Cost variable has no influence on murabahah margin income. Partially Risk Cost has a significant influence on murabahah margin income and partially Wadiah Savings has a significant influence on murabahah margin income. The research results show that simultaneously or together the overhead cost, risk cost and wadiah savings variables have an influence on murabahah margin income
Pengaruh Labelisasi Halal, Kualitas Produk dan Brand Awareness Terhadap Pembelian Produk Makanan Impor Kemasan Habibah Shobri; Sugianto Sugianto; Muhammad Ikhsan Harahap
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol. 7 No. 02 (2023): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v7i02.5207

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Labelisasi Halal, kualitas produk, dan Brand Awareness terhadap pembelian produk makanan Impor kemasan. Variabel dalam penelitian ini adalah Labelisasi Halal, kualitas produk, Kesadaran Merek, dan pembelian produk. Populasi penelian ini adalah remaja muslim kota Medan. Teknik pengambilan sampel yang digunakan adalah Convenience sampling dengan 116 responden. Instrumen penelitian ini menggunakan data primer yang diperoleh melalui kuesioner yang dibuat dengan platform google form dan didistribusikan melalui media sosial, yaitu whatsapp. Analisis data yang digunakan adalah uji validitas dan reliabilitas, uji asumsi klasik, uji hipotesis dan regresi berganda linier. Hasil penelitian menunjukkan bahwa Labelisasi Halal berpengaruh signifikan terhadap pembelian dengan tingkat signifikansi 0,000 < 0,
Pengaruh Transmisi Kebijakan Moneter Terhadap Pertumbuhan Ekonomi di Sumatera Utara Dila Fahira; Sugianto Sugianto; Muhammad Syahbudi
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 6 (2023): Desember: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i6.814

Abstract

Indonesia beroperasi memakai sistem mata uang ganda: sistem mata uang konvensional serta sistem mata uang Syariah. Supaya kebijakan moneter bisa menggapai tujuannya, dibutuhkan sesuatu mekanisme saluran yang disebut mekanisme transmisi kebijakan moneter. Tujuan dari penelitian ini adalah untuk mengumpulkan bukti empiris tentang bagaimana kedua instrumen transmisi kebijakan moneter konvensional (termasuk kredit, pinjaman, dan suku bunga) dan instrumen transmisi kebijakan moneter syariah (termasuk pembiayaan syariah untuk hasil) memengaruhi pertumbuhan ekonomi di Sumatera Utara. Informasi sekunder yang digunakan dalam penelitian ini adalah informasi time series bulanan dari tahun 2015 hingga 2021 yang diterbitkan melalui web resmi Bank Indonesia, OJK, dan Badan Pusat Statistik. Metode analisis informasi adalah model regresi linier berganda yang digunakan dengan Eviews. Hasil penelitian menunjukkan bahwa pertumbuhan ekonomi di Sumatera Utara dipengaruhi oleh transmisi kebijakan moneter konvensional, yang mencakup suku bunga (INT) dan kredit atau pinjaman (LOAN). Sumatera Timur. Pertumbuhan ekonomi di Sumatera Utara dipengaruhi oleh kebijakan moneter syariah, termasuk pembiayaan syariah (FINC) dan profit loss sharing (PLS). Secara parsial, kredit dan simpanan (LOAN), suku bunga (INT), dan tingkatan untuk hasil (PLS) berdampak positif pada pertumbuhan ekonomi di Sumatera Utara, sementara pembiayaan syariah (FINC) berdampak negatif pada pertumbuhan ekonomi di Sumatera Utara.
Analysis of Murabahah Financing Marketing Strategy in Attracting Indonesian Sharia Bank (BSI) Customers at KC Stabat Ayu Syahvitri; Sugianto Sugianto
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 1 (2022): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i1.546

Abstract

Murabahah financing is one of the consumptive financing for purchasing necessities such as buying vehicles, building houses, and renovating houses. The payment is from a permanent salary source or employees such as civil servants, which every month will be deducted directly from the salary. And the contract used is in accordance with customer needs. This research is studied to find out whether this murabahah financing product can attract a large number of customers, considering that Indonesia is a country where the majority are Muslims. By using a marketing mix strategy, in the marketing mix theory proposed by Ali Hasan, there are 4 marketing strategies that must be applied by banks in order to attract prospective customers to take murabahah financing products. The 4P marketing mix strategy includes product, price, promotion, place, people, process, and physical evidence. By analyzing using SWOT analysis, it can be concluded that the marketing mix strategy used is very influential on the addition of multipurpose financing customers at Bank Syariah Indonesia KC Stabat.
Co-Authors Abd Latip Afrizal Ahmad Ripai Saragih Ahmad Riyadi Siregar Amalia, Alfi Amelia Putri Andri Soemitra Anita Khairunnisa Ayu Syahvitri Dila Fahira Feni Ramadani Gultom, Selfi Afriani Habibah Shobri Hade Chandra Batubara Harahap, Muhammad Ikhsan Intan Dinda Sutantri Iskandar Muda Khalya Maya Amalia Laylan Syafina Miranda Julia Pasaribu Muhammad Arfan Harahap Muhammad Arif Muhammad Irfan Muhammad Rizky Muhammad Salman Muhammad Syahbudi Muhammad Yafiz Muslim Marpaung Mutiara Annisa Mutiara Sari Nawir Yuslem Novariany Ka’u Nur Ahmadi Bi Rahmani Nur Amadi Bi Rahmani Rahmat Daim Rahmat Daim Harahap Rani Febri Yani Reni Ria Armayani Hasibuan Reza Febrian Reza Nurul Ichsan Saparuddin Siregar Saragih, Fitriani Siti Aisyah Siti Mutiah Ulfha Sri Rahmawati Isnaini Ginting Sri Sudiarti Sriayu Wulandari Br. Saragi Syachrul Wahyudi Tambunan, Khairina Tumanggor, Arief Hidayat Ulfa Yolanda Wahyu Syarvina Winda Winda