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All Journal Jurnal Statistika Universitas Muhammadiyah Semarang Laa Maisyir Jurnal Ekonomi Islam Jurnal Al-Qardh Al-Mustashfa Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Jurnal Ilmiah Ekonomi Islam Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Widya Cipta : Jurnal Sekretari dan Manajemen Jurnal Analisa Sosiologi JMM (Jurnal Masyarakat Mandiri) Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Jurnal Manajemen dan Bisnis Iqtishoduna: Jurnal Ekonomi Islam Sospol : Jurnal Sosial Politik E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis ETNOREFLIKA: Jurnal Sosial dan Budaya Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Dimasejati: Jurnal Pengabdian Kepada Masyarakat Journal of Agri Socio Economics and Business Jurnal Abdimas Bina Bangsa Jurnal Abdimas Ekonomi dan Bisnis Jurnal Iqtisaduna J-ISCAN : Journal of Islamic Accounting Research JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Jurnal Kajian Ekonomi dan Perbankan Syariah International Journal of Computing Science and Applied Mathematics-IJCSAM
Syahputra, Angga
Institut Agama Islam Negeri Lhokseumawe
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Penilaian Profitabilitas Perusahaan dalam Kajian Akuntansi (Studi Kasus pada Perusahaan yang Terdaftar di Indeks Saham Syariah Indonesia) Heny Rofizar; Husna Hayati; Angga Syahputra; Asmah Savitri
Jurnal Iqtisaduna Vol 7 No 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v7i2.23545

Abstract

The Companies are generally founded with certain activities to generating profits. The company's ability to generate profits is called profitability. The assessment of the company's profitability is not only assessed based on the profit account presented in the financial statements. In this case, it is important to do further analysis of profitability in order to describe the profitability and its development as well as the company's financial performance. This study aims to provide a study in the scope of accounting on the assessment of company profitability by combining financial ratios and trend analysis. This study used a quantitative descriptive approach. The researcher first describes the theory or related studies, then applied it to the company, one of constituents of Indonesia Sharia Stock Index (ISSI), PT. Media Nusantara Citra, Tbk by using financial ratios and trend analysis to see the level and development of the company's profitability. From the results of the profitability assessment using financial ratios in the form of Returns on Assets (ROA) and Net Profit Margin (NPM) and trend analysis, the results obtained are that based on ROA and NPM, the profitability of  PT Media Nusantara Citra Tbk for the 2017-2020 period is considered good means the company's financial condition or performance is considered good, where the average ROA is 10.83% and NPM 23.87%, then based on trend analysis, the company's profitability has a tendency that tends to fluctuate.
Kinerja Keuangan Perbankan BEI Ditinjau dari Aspek Good Corporate Governance dan Ukuran Perusahaan Angga Syahputra; Ismaulina Ismaulina; Heny Rofizar
Widya Cipta - Jurnal Sekretari dan Manajemen Vol 6, No 2 (2022): September 2022
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.406 KB) | DOI: 10.31294/widyacipta.v6i2.12771

Abstract

This study discusses cases and economic problems that arise from inappropriate applications, then the existence of diverse ownership structures and company sizes that can affect managers in reporting company performance. The purpose of this study was to determine the effect of the implementation of Good Corporate Governance (GCG), Company Size, either partially or simultaneously on the Financial Performance of Banks listed on the Indonesia Stock Exchange in 2014-2018. The research method used is quantitative data analysis using multiple linear regression analysis method. The data used in this study is secondary data obtained from financial reports obtained through the IDX website. The results of the study that the GCG variable did not have a positive and significant effect on the financial performance of the bank was found with the value of t count < t table (-0.771 < 2.002). Firm size variable has a positive effect on bank financial performance with the acquisition of t count > t table (46,335 > 2,002). Simultaneously using the F test, it was found that the GCG variable and company size had an effect on the financial performance of banks listed on the Indonesia Stock Exchange for the 2014-2018 period.
Praktek Bisnis Maslahat Dalam Perspektif Musannif Angga Syahputra; Khalish Khairina
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol. 6 No. 1 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v6i1.27471

Abstract

Economic practices carried out by many parties in fact do not all bring benefits. Because many only consider profit and personal interest. KPPU itself stated that for a long time big businessmen had run unfair business by taking advantage of loopholes in power, guarantees and special access. However, the facts described above contradict what Anif did. Initial findings of researchers, Anif is not just money oriented. The impression of a businessman who acts for personal interests, does not care about the environment and society, is far from Anif's personality. For this reason, the researcher wants to examine more deeply about the concept of benefit in business practices carried out by Anif. This study uses a literature study by conducting a detailed study of H. Anif's profile book and is supported by previous studies as a secondary source. The results of the study show that Anif has succeeded in bringing benefits to the various businesses he runs. The concept of protecting religion, self, reason, family and property can be applied simultaneously by Anif.
KEDUDUKAN CRYPTOCURRENCY SEBAGAI INVESTASI DALAM EKONOMI ISLAM Angga Syahputra; Khalish Khairina
Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah Vol 7, No 2 (2022)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jm.v7i2.10903

Abstract

One of the investments that people are interested in today is Cryptocurrency. This is a form of investment that occurs due to advances in the world of technology that are felt by the community without exception also for Muslims. Conventional investment is defined as having broad benefits and impacts on the country's economy. However, Islam provides various limits in investing. For an investment to be recognized in Islam, four aspects must be owned, namely: material/financial aspects, halal aspects, social and environmental aspects, and divine aspects. For this reason, this research will describe in detail, whether cryptocurrencies meet these aspects or not. In answering these problems, the researcher used a descriptive qualitative approach with valid secondary data sources. This research results that none of the four aspects can be fulfilled from cryptocurrency, both material/financial aspects, halal aspects, social and environmental aspects as well as divine aspects.Keywords: Cryptocurrency; investment; Islamic economy
Urgensi Keadilan Dalam Penyaluran Zakat di Indonesia Angga Syahputra; Kaswinata Kaswinata; M. Yasir Nasution; Sugianto Sugianto
Jurnal Iqtisaduna Vol 8 No 2 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v8i2.32182

Abstract

In the socio-economic context, zakat is one indicator that can answer the needs of people who have a weak economy. According to the BAZNAS report in 2021, the realization of zakat fund collection in Indonesia reached Rp. 14 trillion, or 4.28% of Rp. 327 trillion potential zakat in Indonesia. The discrepancy between the realization and the potential of existing zakat is one of the reasons for the lack of public awareness of tithing through zakat institutions due to a lack of public trust. One of the causes of this emergence is due to injustice in the distribution of zakat. This study will explore the urgency of justice in the distribution of zakat using descriptive qualitative research with the literature study method. This study results that justice in the distribution of zakat by zakat institutions is part of a form of social responsibility, so that this is an absolute thing to strive for and become a target for zakat institutions. Justice in the distribution of zakat will ultimately lead to the attention of the muzakki and become a motivation in paying zakat through institutions. This motivation will ultimately increase the optimization of zakat collection.
METODE ANALYTIC NETWORK PROCESS UNTUK MENYUSUN STRATEGI PEMBERDAYAAN EKONOMI PESANTREN SUMATERA UTARA DI ERA NEW NORMAL Devi Nurtiyasari; Angga Syahputra; Ardhina Wijayanti
Jurnal Statistika Universitas Muhammadiyah Semarang Vol 10, No 1 (2022): Jurnal Statistika Universitas Muhammadiyah Semarang
Publisher : Department Statistics, Faculty Mathematics and Natural Science, UNIMUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/jsunimus.10.1.2022.15-25

Abstract

Pesantren, juga dikenal sebagai Islamic boarding school, ada di tengah-tengah masyarakat sebagai lembaga pendidikan Islam dan lembaga penyiaran sosial-agama dan ekonomi. Pesantren memiliki sejarah panjang dalam mengembangkan ekonomi kerakyatan. Pesantren di Sumatera Utara diperkirakan sudah ada sejak tahun 1912 ketika Pesantren Musthafawiyah Purba Baru didirikan. Data Kementerian Agama Republik Indonesia menunjukkan 183 pesantren di Sumatera Utara yang tersebar di 23 kabupaten/kota pada 2019. Menghadapi era globalisasi di tengah perbaikan ekonomi di era new normal, pesantren harus lebih dinamis tanpa kehilangan karakteristik utamanya, yaitu kemampuan di bidang pengetahuan agama. Optimalnya pemberdayaan ekonomi pesantren di Sumatera Utara akan membuat pesantren memiliki daya saing industri. Merumuskan strategi pemberdayaan ekonomi pesantren di Sumatera Utara diawali dengan mendeskripsikan kendala yang dialami berdasarkan hasil kajian dan observasi di lapangan. Kemudian, berdasarkan kendala tersebut, dirumuskan strategi yang dapat diterapkan untuk mengoptimalkan pemberdayaan ekonomi pesantren. Penelitian ini bertujuan untuk menganalisis kendala pesantren dan strategi pemberdayaan dengan menggunakan kajian ilmiah, yaitu dengan menggunakan metode Analytic Network Process (ANP). Hasil analisis menggunakan metode ANP diharapkan dapat digunakan untuk merumuskan kebijakan agar lebih fokus. Selain itu, hasilnya diharapkan dapat dimanfaatkan oleh pesantren dan stakeholder untuk memaksimalkan peran pesantren dalam mengembangkan industri halal dan mendorong pemulihan ekonomi.
Optimizing The Mawah Concept for The Economy of The Aceh Community Mukhtasar Mukhtasar; Angga Syahputra
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 9 No. 2 (2020): October
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36835/iqtishoduna.v9i2.558

Abstract

Islam and Aceh are inseparable like two sides of a coin. The Serambi Makkah Country in the daily activities of its people is closely related to islamic sharia, including muamalah activities. Long before the existence of Islamic financial institutions in Indonesia, the people of Aceh had implemented cooperation in the field of muamalah as well as the mudharabah concept in Islamic financial institutions, known as mawah. Mawah is a concept of cooperation between capital owners and managers with a profit-sharing system. But the concept of mawah is still limited to cooperation in agriculture and animal husbandry, so it is necessary to development efforts in other spheres to be able to sustain the economy of the people of Aceh, as Denmark successfully developed this concept. This study uses qualitative methods by researching natural object conditions and is supported by a literature review. The results of the study revealed the need for government intervention in developing this concept in order to be optimal in developing the economy of the people of Aceh.
ANALYSIS OF LEADING COMMODITY OF AGRICULTURAL, FORESTRY, AND FISHING SUBSECTORS IN ACEH Khalish Khairina; Angga Syahputra
Journal of Agri Socio Economics and Business Vol. 5 No. 01 (2023)
Publisher : Badan Penerbitan Fakultas Pertanian (BPFP), Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31186/jaseb.05.1.1-14 2023

Abstract

Growth Regional Domestic Product is an indicator to measure the success of economic condition. The 27,92 percent Aceh’s GRDP is contributed by agriculture, forestry, and fisheries sector, but this sector’s growth is decreased. This study aims to explore the leading subsector/commodity in agriculture, forestry, and fisheries sector. This study uses secondary data in the form of Aceh’s GRDP and Indonesia GDP from 2017-2021 taken from the Aceh BPS and Indonesia BPS Websites. Data is analyzed with three approaches namely Location Quotient, Dynamic Location Quotient and Differential Shift. It is found that the superior subsectors are horticultural crops, husbandry, and agricultural services & hunting with leading commodities namely large chilli, cayenne pepper, shallots, long beans, cucumber, bananas, papaya goats, broilers, free-range chickens, and ducks Furthermore, the sub-sector that has the potential to become a leading sector in the future is plantation crops. Although the competitiveness of the agricultural, forestry and fisheries sectors is still lower than the national level. However, this sector still plays a large role towards Aceh's GRDP.
SIGNIFIKANSI PENGUATAN EKONOMI UMAT BERBASIS MODERASI BERAGAMA PADA UMKM DI KOTA MEDAN M. Syukri Albani Nasution; Angga Syahputra; Wulan Dayu; Reni Ria Armayani
Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i2.733

Abstract

This research discusses the economic empowerment of people based on religious moderation in Micro, Small and Medium Enterprises (MSMEs) in Medan City, Indonesia. With a large Muslim population, it is important to understand and apply the values of religious moderation in the economic activities of the community. This research proposes a holistic approach, involving mentoring the MSME community through surveys, socialization, training, and ongoing mentoring through WhatsApp groups. Through survey activities, MSME actors were identified and understood their needs and expectations regarding religious moderation training. Socialization involving lectures and role plays deepened participants' understanding, while practical training taught the application of religious moderation values in daily business. Ongoing mentoring through WhatsApp groups enabled continuous interaction, discussion and support among participants. Evaluation results showed a significant increase in participants' knowledge after the training. The training also created an inclusive and ethical business environment, enhanced business collaboration, and strengthened relationships with customers and business partners. The government's role in socializing the values of religious moderation is important to prevent religious conflict and build an inclusive and harmonious society. This research proposes that religious moderation should be a guiding principle in every aspect of life, including in the business world, to create a society of character and mutual respect
KRITERIA DAN KARAKTERISTIK AKUNTAN DALAM PERSPEKTIF ISLAM Harjoni; Syamsul Rijal; Angga Syahputra
J-ISCAN: Journal of Islamic Accounting Research Vol. 3 No. 2 (2021): J-ISCAN: Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v3i2.27

Abstract

The accountants are a profession that has existed since the era of the Prophet Muhammad. Related to taking notes, and counting activities, Rasulullah SAW implemented and educated his companions to become officers (katibul amwaal), accountants (hafazhatul amwaal) because apart from being a prophet, Rasulullah SAW was a good businessman. This article aims to explore the Shirah Nabawiyah (library study) to give us an idea of who accountants were in the era of the Prophet and what their characteristics were. Based on the literature review, there are several companions who were positioned by the Prophet Muhammad specifically for financial management (the state) and even the Prophet divided them into seven functions, six accounting functions and one function for auditing (audit).
Co-Authors Almira Keumala Ulfah Ardhina Wijayanti Asmah Savitri Asmah Savitri Asra Asra Danial Devi Nurtiyasari Devi Nurtiyasari Devi Nurtiyasari Harjoni Harjoni Heny Rofizar Husna Hayati Husna Hayati Ismaulina, Ismaulina Kaswinata Kaswinata Khalish Khairina Lia Salvia Syahmalluddin M Syafril Nasution M. Syukri Albani Nasution M. Yasir Nasution Muhammad Yoesoef, Yoesrizal Mukhtasar, Mukhtasar Munawar Rizki Jailani Muslina Muslina, Muslina Razali, Ramadhan Reni Ria Armayani Reni Ria Armayani Silviyana Warmansyah Sugianto Sugianto Syamsul Rijal Taufik Taufiq Taufiq Trie Nadilla Wulan Dayu Zani Anjani Zani Anjani Rafsanjani Zani Anjani Rafsanjani HSM Zulfikar Zulfikar