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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah FITRAH:Jurnal Kajian Ilmu-ilmu Keislaman ALQALAM TAZKIR: Jurnal Penelitian Ilmu-ilmu Sosial dan Keislaman Jesya (Jurnal Ekonomi dan Ekonomi Syariah) At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Bisnis Mahasiswa International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Journal Of Islamic Social Finance Management Yurisprudentia: Jurnal Hukum Ekonomi JIFTECH: Journal Of Islamic Financial Technology Jurnal Mahasiswa Akuntansi Samudra Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Studi Multidisipliner: Jurnal Kajian Keislaman Profetik Jurnal Ekonomi Syariah Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman
Lubis, Aswadi
UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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APPLICATION OF ACCOUNTING INFORMATION IN INFLUENCING THE FINANCIAL PERFORMANCE OF MICRO, SMALL, AND MEDIUM ENTERPRISES WITH FINANCIAL LITERACY AS A MODERATOR VARIABLE Budi Gautama Siregar; Aswadi Lubis; Zaki Zaini
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 8 No 1 (2025): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v8i1.10126

Abstract

The low utilization of accounting information by MSEs actors in managing and controlling business finances has resulted in suboptimal financial performance of MSEs. The objective of this study is to analyze the effect of the application of accounting information on the financial performance of MSEs with financial literacy as a moderator variable. The proper application of accounting information is expected to enhance the financial performance of MSEs, considering the importance of accounting information in making more accurate business decisions. Data were collected through questionnaires distributed to MSEs actors, with a purposive sampling method. The analytical technique applied is moderating regression analysis to test the relationship between the research variables. The results show that the application of accounting information has a positive and significant effect on the financial performance of MSEs. In addition, financial literacy is proven to moderate this relationship by strengthening the influence of accounting information on financial performance.
Pengaruh Iklan dan Promosi Penjualan di Televisi terhadap Brand Awareness Bukalapak pada Pengunjung Kota Padangsidimpuan Hardana, Ali; Lubis, Aswadi; Isa, Muhammad
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 4 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i4.23951

Abstract

Indonesia's market industry is the most competitive in Southeast Asia. This is evidenced by the large number of markets in Indonesia, which accept both foreign and domestic products. Market companies use various marketing strategies to increase public brand awareness. One of them is marketing through television media. Advertising content (X1) and sales promotion programs (X2) are offered and demonstrated as strategies to grow brand knowledge (Y) in the minds of potential customers. Bukalapak uses TV commercials to market. From 2021 to 2023, Bukalapak spent more money on advertising than all other online stores
The Impact of Online Loans on The Community in Sipirok Sub-District Isa, Muhammad; Siregar, Budi Gautama; Lubis, Aswadi
Journal of Islamic Financial Technology Vol 2, No 2 (2023): JIFTECH : Journal Of Islamic Financial Technology
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jiftech.v2i2.10361

Abstract

The discussion in this study is related to the impact of online lending. Impact on people who do online-based lenajaman. In connection with that, the approach taken is the study and theories of Islamic banking which discusses the impact, online-based loans. This research is a  field research  (direct research in the field) with a qualitative approach. The data sources used are primary data and secondary data, with data collection techniques through observation, interviews, and documentation.The results showed that the factors that cause people in Sipirok District to make  online-based loans, namely the procedure for borrowing money in online-based applications  are  easier to process and faster disbursement of money. The positive of  online-based loans for  people in Sipirok District is that the procedure for borrowing money in online-based applications is  easier to process and quickly disburse money, and their needs or emergency fund needs can be met quickly. While the negative impact is a deduction of administrative money that reaches 30% of the principal money, and an inhumane way of debt collection to consumers who are in arrears of loan installment payments.
Efek Gaya Hidup dan Literasi Keuangan dalam Pengelolaan Keuangan (Studi Pada Keluarga Muda di Padangsidimpuan) Budi gautama Siregar; Kuras Purba; Muhammad Salman; Aswadi Lubis
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.10196

Abstract

Tujuan penelitian ini adalah untuk menganalisis dan mendeskripsikan tentang pengaruh gaya hidup dan literasi keuangan terhadap pengelolaan keuangan pada keluarga muda di Kota Padangsidimpuan. Jenis penelitian ini adalah asosiatif deskriptif dengan menggunakan data primer melalui penyebaran kuesioner. Teknik sampling yang digunakan yaitu purposive sampling yaitu keluarga muda yang sudah berumur satu s.d dua tahun yang berada di Kota Padangsidimpuan dengan jumlah 100 responden. Pengolahan data penelitian dilakukan dengan bantuan aplikasi SPSS yang selanjutnya dianalisis melalui uji validitas dan reliabilitas, uji asumsi klasik, uji hipotesis dan analisis regresi berganda. Temuan penelitian dimana gaya hidup dan literasi keuangan memberikan pengaruh yang signifikan dan positif terhadap pengelolaan keuangan keluarga muda yang ada di Kota Padangsidimpuan. Besarnya pengaruh yang diberikan variabel gaya hidup dan literasi keuangan sebesar 41,3 %.
PEMBERDAYAAN POTENSI ADAT DAN BUDAYA DALAM MENINGKATKAN KEHIDUPAN MODERASI BERAGAMA Siregar, Budi Gautama; Lubis, Aswadi; Hadamean, Barkah; Hasibuan, Ali Amran
Tazkir: Jurnal Penelitian Ilmu-ilmu Sosial dan Keislaman Vol 9, No 2 (2023)
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tazkir.v9i2.9671

Abstract

The religious moderation program is aimed at creating attitude and efforts to make religion a basis and principle to avoid radical and extreme behavior and ethnocentrism and always strive for a middle way that unites, integrates and equalizes all elements, heteregonities in the life of society, The method used is community service-based research, namely Participation Action Research (PAR), which is a service carried out as well as research with the aim of empowering the community in overcoming the problems they face and increasing their potential to lead to a better social life. The approach to empowering the Danau Bale community in Rantau Selatan District, Labuhan Batu Regency. The results found after community empowerment through interviews, FGDs and observations found the results The customary and cultural conditions of the Danau Balai community, Rantau Selatan District, have a diversity of customs and cultures based on their respective tribes, there are Javanese, Toba Batak and Mandailing Batak and Chinese customs. In daily life, only some of the customs and culture of the community are still implemented and guided in daily life.  The life of religious moderation in the Danau Balai community is going well, there is cooperation between communities in daily activities in various fields of community life, both in the social and religious fields. Empowerment of customary and cultural potential is carried out with assistance activities in the form of socialization of empowerment of customary and cultural potential to the Danau Balai Village community, these activities have a significant impact on the community, can remind the community about the diversity of customs and culture and the importance of continuing to be preserved and implemented in everyday life, where so far many people have forgotten it and are no longer implemented in everyday life.
Analisis Dampak Perubahan Struktur Modal dan Kebijakan Dividen terhadap Biaya Modal pada PT Jasa Marga (Persero) Budi gautama Siregar; Muhammad Salman; Aswadi Lubis
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i2.13174

Abstract

This study investigates the relationship between capital structure and dividend policy on the cost of capital at PT Jasa Marga (Persero) Tbk by utilizing quarterly financial data from 2017 to 2024. Capital structure is measured by the Debt to Equity Ratio (DER), dividend policy is represented by the Dividend Payout Ratio (DPR), while the cost of capital is calculated using the Weighted Average Cost of Capital (WACC) approach. PT Jasa Marga was selected as the research object due to its characteristics as a state-owned enterprise (SOE) in the infrastructure sector, which is capital-intensive, long-term oriented, and plays a strategic role in national development. These characteristics make funding decisions and dividend policies highly influential in determining the efficiency of the company’s cost of capital. The research methodology employs a quantitative approach with multiple linear regression analysis. To ensure the validity of the model, several classical assumption tests were conducted, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. An F-test was used to examine the simultaneous influence of the independent variables on the cost of capital, while t-tests were applied to assess the partial effects of each independent variable. This approach provides a comprehensive understanding of the extent to which capital structure and dividend policy contribute to determining the company’s cost of capital. The findings reveal that both capital structure and dividend policy significantly affect the cost of capital at PT Jasa Marga. An increase in DER was found to raise WACC, consistent with the Trade-Off Theory, which emphasizes the balance between tax benefits from debt and the risk of financial distress. Similarly, a higher DPR increases the cost of capital due to reduced retained earnings and greater reliance on external financing. These results highlight that funding strategies and dividend policies in state-owned infrastructure enterprises must be carefully managed to maintain cost efficiency. Academically, this research enriches the literature on the interplay between internal financial policies and cost of capital, while practically, it offers recommendations for managers and policymakers to design more sustainable financing and dividend strategies in support of long-term infrastructure development.
Pengaruh Reliability Pengemudi Terhadap Kepuasan Konsumen Travel CV. Aek Mais Isa, Muhammad; Khadijah, Siti; Lubis, Aswadi
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 4 No. 2 (2025): Edisi September - Desember 2025
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v4i2.422

Abstract

Penelitian ini dilatarbelakangi oleh tingginya persaingan antar perusahaan jasa transportasi di Kota Padangsidimpuan. CV. Aek Mais sebagai salah satu perusahaan travel perlu untuk menjaga dan meningkatkan kepuasan konsumennya. Penelitian ini bertujuan untuk mengetahui pengaruh reliability pengemudi terhadap kepuasan konsumen travel CV. Aek Mais. Penelitian ini menggunakan teknik regresi linier sederhana. Total populasi tidak diketahui secara pasti dan jumlah sampel dihitung dengan rumus Lemeshow sebanyak 68 orang. Instrumen yang digunakan berupa kuesioner yang disebar kepada responden yang pernah menjadi konsumen perusahaan. Penarikan sampel dilakukan dengan teknik insidental. Penelitian ini menemukan bahwa reliability pengemudi berpengaruhi secara signifikan terhadap kepuasan konsumen travel CV. Aek Mais. Nilai R square sebesar 0,242 yang menunjukkan variabel reliability pengemudi memberikan kontribusi sebesar 24,2 persen terhadap kepuasan konsumen CV. Aek Mais. CV. Aek Mais perlu penting untuk meningkatkan reliability  pengemudi untuk meningkatkan kepuasan konsumen
Perilaku Konsumen Hijau pada Mahasiswa Perguruan Tinggi Keagamaan Islam (PTKI) se-Tapanuli Isa, Muhammad; Lubis, Aswadi
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 3 (2026): Jurnal Ekonomi Manajemen Sistem Informasi (Januari - Februari 2026)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v7i3.7276

Abstract

Penelitian ini dilatarbelakangi oleh rendahnya praktik perilaku konsumen ramah lingkungan pada mahasiswa Perguruan Tinggi Keagamaan Islam (PTKI) se-Tapanuli. Penelitian ini bertujuan untuk mengetahui pengaruh Pengetahuan Lingkungan dan Religiusitas terhadap Perilaku Konsumen Ramah Lingkungan pada mahasiswa PTKI se-Tapanuli. Penelitian ini merupakan penelitian kuantitatif dengan teknik regresi linier berganda. Populasi penelitian ini adalah sebanyak 13.936 mahasiswa dan sampelnya sebanyak 266 orang mahasiswa. Instrumen yang digunakan adalah kuesioner yang dibagikan kepada responden. Teknik sampling yang digunakan adalah stratified random sampling. Penelitian ini menunjukkan bahwa Pengetahuan Lingkungan tidak berpengaruh terhadap Perilaku Konsumen Ramah Lingkungan. Sedangkan variabel Religiusitas berpengaruh terhadap Perilaku Konsumen Ramah Lingkungan pada mahasiswa PTKI se-Tapanuli.
Co-Authors Agbert Zega Ali Hardana Anjarwati, Elisa Damri Batubara Fany Marina Siregar Hadamean, Barkah Hamni Fadlillah Nasution Hasibuan, Ali Amran Ilma Sari Lubis Kuras Purba M. Fauzan Marlina Chaniago Muhammad Isa Muhammad Isa Muhammad Isa Muhammad Salman Muhammad Salman Putri Maya Sari Harahap Rodame Monitorir Napitupulu Rosnita Fitri Safika Zebua Santi Wahyuni Sarmiana Batubara SIREGAR, BUDI GAUTAMA Siti Khadijah Yulia Safitri Harahap Zaki Zaini Zulaika Matondang