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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal EMT KITA Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Accounting and Business Journal VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Journal of Islamic Economics Lariba Journal of Artificial Intelligence and Digital Business Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Jurnal Manajemen Dan Akuntansi Medan Jurnal Akuntansi dan Keuangan West Science West Science Interdisciplinary Studies West Science Interdisciplinary Studies El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal West Science Islamic Studies Jurnal Akuntansi Nommensen Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi Jurnal Pengabdian Indonesia Jurnal EKSPLOLHUM
Retnawati Siregar
Universitas Medan Area
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Sistem Pengembangan Wakaf Tunai di Indonesia dan Sumber Hukumnya Menurut Perspektif Al-Qur’an dan Hadits Retnawati Siregar; Marliyah UINSU; Tuti Anggraini
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 5 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (758.36 KB) | DOI: 10.47467/alkharaj.v5i5.2051

Abstract

Wakaf merupakan suatu wujud tindakan atau amalan yang paling dianjurkan untuk umat Islam dimana balasan bagi orang yang memberikan wakaf selalu mendapatkan pahalanya walaupun orang yang berwakaf sudah wafat. Dalam rangka pengembangan wakaf tunai di iIndonesia sangat diperlukan sistem yang baik. Tujuan risearch ini adalah untuk meninjau dan menganalisis sistem pengembangan wakaf tunai dengan sumber hukumnya berdasarkan perspektif dari Al-Qur’an dan Hadits. Salah satu bentuk wakaf yang baru di Indonesia adaalah wakaf uang. Maka pengembangannya baik untuk dilakukan terutama dalam sektor perekonomian Indonesia yang masih lemah dengan melihat sistem yang diberikan oleh Al-Qur’an dan Hadits. Penelitian ini memakai metode yaitu pendekatan Content Analysis dengan jenis penelitian studi Pustaka (risearch library). Hasil penelitian menunjukkan bahwa pengembangan wakaf dilakukan dengan memperbanyak kegiatan sosialisasi kepada seluruh masyarakat terutama masyarakat pedesaan yang masih belum paham mengenai wakaf tunai, pembinaan terhadap nazhir wakaf agar mempunyai wawasan yang tinggi agar tidak salah dalam pengelolaan wakaf, dan peningkatan kemampuan semua praktisi wakaf menjadi profesional dan amanah serta mempunyai integritas yang tinggi dalam mengelola dan mengembangkan wakaf di Indonesia.
PEMBERDAYAAN EKONOMI PEREMPUAN KAMPUNG NELAYAN BAHARI Wan Wan Suryani; Retnawati Siregar; Dahrul Siregar
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i2.14689

Abstract

Kelurahan Belawan Bahari, Kecamatan Medan belawan Kotamadya Medan Provinsi Sumatera Utara merupakan desa penghasil ikan asin. 7,6 % penduduk nya berprofesi sebagai nelayan dan 29,2 % ibu-ibu nya berprofesi sebagai pembuat ikan asin. Masalah yang dihadapi mitra adalah : 1) Sistem penjualan mitra masih menggunakan cara konvensional, menunggu calon pembeli datang, rata-rata calon pembeli ini merupakan pengepul yang nantinya akan dijual kembali. 2) Kelompok masyarakat belum mengenal pemanfaatan teknologi digital dalam memasarkan produk ikan asin. 3) Masyarakat minim ilmu pengetahuan dalam penggunaan media digital marketing. 4) Packaging produk ikan asin saat ini masih menggunakan plastik kresek (warna hitam). 5) Kelompok masyarakat belum mengetahui manajemen usaha dalam mengembangkan sebuah bisnis. Pentingnya PKM  ini dilaksanakan dengan memanfaatkan packaging yang ramah lingkungan serta memanfaatkan digital marketing sebagai sarana pemasaran dan penjualan. Diharapkan melalui digital marketing ini menjadikan kelurahan Belawan Bahari ini sebagai branding desa penghasil ikan asin di kota medan. Tujuan PKM ini ; 1) membantu masyarakat kelurahan Belawan Bahari dalam mencipatakan produk ikan hasil yang berkualitas (Higyenies)’ 2; Menciptakan packaging yang ramah lingkungan untuk pembungkus makanan hal penggunaan dan pemanfaatan media digital dalam memasarkan produk ikan asin. 2) membantu masyarakat dalam pengolahan ikan asin yang benar sehingga menghasilkan ikan asin dengan kualitas yang baik. 3) Membranding kelurahan Belawan Bahari sebagai desa penghasil ikan asin di kota medan.
Beyond Traditional Boundaries: Embracing Digital Transformation for Enhanced Management Efficiency at Micro and Small Business Enterprisess Retnawati Siregar; Eko Sudarmanto
West Science Interdisciplinary Studies Vol. 1 No. 06 (2023): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v1i6.99

Abstract

This research study explores the role of digital transformation in improving management efficiency in micro and small enterprises (MSEs) in West Java. The objectives of this study were to understand the adoption of digital technology among MSEs, assess its impact on management efficiency, and identify perceived benefits and challenges related to digital transformation. Data was collected through interviews and surveys with MSE owners and managers. Findings indicate significant adoption of digital technologies among MSEs, resulting in improved supply chain management, inventory control, decision-making, and customer relationship management. Perceived benefits include increased productivity, cost savings, improved customer satisfaction, and enhanced competitiveness. However, challenges such as limited resources, lack of digital skills, and resistance to change have been identified. These findings highlight the importance of embracing digital transformation to improve management efficiency in MSEs, while recognizing the need for targeted support and resources to address related challenges.
PEMANFAATAN SOSIAL MEDIA DALAM MEMASARKAN HASIL/PRODUK DESA PATUMBAK I Wan Suryani; Retnawati Siregar; Nurmaidah Nurmaidah
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i4.19102

Abstract

Desa Patumbak I, desa ini terletak di Kecamatan Patumbak Kabupaten Deli Serdang. Kabupaten Deli Serdang merupakan salah satu Kabupaten yang berada di kawasan Pantai Timur Provinsi Sumatera Utara. Ibu kota Kabupaten Deli Serdang terletak di Lubuk Pakam. Bila dilihat dari luas wilayah per Kecamatan berdasarkan jumlah 22 kecamatan, maka dapat dilihat Kecamatan Patumbak mempunyai luas 46,79 km2 (1,87 % dari luas wilayah Kabupaten Deli Serdang), sedangkan kecamatan yang paling kecil wilayahnya adalah Kecamatan Deli Tua dengan luas 9,36 km2 (0,37 % dari luas wilayah Kabupaten Deli Serdang). Pentingnya PKM  ini dilaksanakan untuk membantu masyarakat Desa Patumbak dalam memasarkan produk dengan memanfaatkan sosial media. Diharapkan dengan memanfaatkan social media jangkauan pasar lebih luas. Tujuan PKM ini ; 1) membantu masyarakat dalam memahami pentingnya branding 2) Membantu masyarakat dalam membuat akun E-commerce 3) Membantu Masyarakat desa Patumbak I dalam memasarkan produk menggunakan social media.
Beyond Traditional Boundaries: Embracing Digital Transformation for Enhanced Management Efficiency at Micro and Small Business Enterprisess Retnawati Siregar; Eko Sudarmanto
West Science Interdisciplinary Studies Vol. 1 No. 06 (2023): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v1i6.99

Abstract

This research study explores the role of digital transformation in improving management efficiency in micro and small enterprises (MSEs) in West Java. The objectives of this study were to understand the adoption of digital technology among MSEs, assess its impact on management efficiency, and identify perceived benefits and challenges related to digital transformation. Data was collected through interviews and surveys with MSE owners and managers. Findings indicate significant adoption of digital technologies among MSEs, resulting in improved supply chain management, inventory control, decision-making, and customer relationship management. Perceived benefits include increased productivity, cost savings, improved customer satisfaction, and enhanced competitiveness. However, challenges such as limited resources, lack of digital skills, and resistance to change have been identified. These findings highlight the importance of embracing digital transformation to improve management efficiency in MSEs, while recognizing the need for targeted support and resources to address related challenges.
Analysis of the Influence of Fiqh and Maqasid al-Syariah in the Formation of Islamic Legal Policy in Indonesia Sabil Mokodenseho; Retnawati Siregar; Shohib Muslim; Kalijunjung Hasibuan; Rahman Rahman
West Science Islamic Studies Vol. 2 No. 01 (2024): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v2i01.590

Abstract

This research delves into the complex interplay of Fiqh and Maqasid al-Syariah in shaping Islamic legal policy in Indonesia, employing qualitative methods such as in-depth interviews, content analysis, and document analysis. The study reveals the explicit incorporation of Fiqh in legislation and its influence on judicial decisions, highlighting the enduring role of traditional Islamic jurisprudence. Simultaneously, Maqasid al-Syariah emerges as a guiding ethical framework, fostering adaptability and providing opportunities for aligning legal objectives with overarching Islamic principles. The research explores the harmonization efforts, tensions, and collaborative initiatives in navigating the intersection between Fiqh, Maqasid al-Syariah, and contemporary legal frameworks. The findings contribute to a nuanced understanding of the dynamic relationship between tradition and adaptation in Islamic legal policymaking in Indonesia
Pengaruh Keterlibatan Stakeholder, Prinsip Akuntansi Berkelanjutan, dan Implementasi CSR terhadap Kinerja Keuangan Pada Perusahaan Manufaktur di Indonesia Loso Judijanto; Sugiharti Sugiharti; Retnawati Siregar; Eko Sudarmanto; Irma Irma
Jurnal Akuntansi Dan Keuangan West Science Vol 3 No 01 (2024): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v3i01.905

Abstract

Penelitian ini menginvestigasi hubungan antara keterlibatan pemangku kepentingan, prinsip-prinsip akuntansi berkelanjutan, implementasi tanggung jawab sosial perusahaan (CSR), dan kinerja keuangan pada perusahaan manufaktur di Indonesia. Dengan menggunakan pendekatan kuantitatif dan pemodelan persamaan struktural (SEM), data dari sampel 200 perusahaan dianalisis. Hasil penelitian menunjukkan adanya hubungan positif yang signifikan antara keterlibatan pemangku kepentingan, prinsip-prinsip akuntansi berkelanjutan, implementasi CSR, dan kinerja keuangan. Temuan ini berkontribusi pada pemahaman tentang interaksi antara praktik-praktik keberlanjutan dan hasil keuangan di sektor manufaktur Indonesia
Standar AAOIFI Dalam Harmonisasi Penyajian Laporan Keuangan Berbasis Syariah Retnawati Siregar; Agus Agus; Saparuddin Siregar
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 7, No 2 (2023): Oktober 2023
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/humaniora.v7i2.4614

Abstract

The importance of specific sharia-based accounting standards for regulating Islamic financial entities such as those issued by AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions) is still in doubt. The purpose of this research is to explore the reasons behind the formation of AAOIFI and provide data on how the harmonization of AAOIFI accounting standards in the reporting of sharia-based financial institutions. This research method uses library research and uses descriptive analysis. The findings indicate the need for the development of international guidelines and specific standards for Islamic Finance bodies in the IFRS scheme, as well as being a focus point on the standards set by AAOIFI. Therefore, there is a need for harmonization and compatibility between specific accounting standards for Islamic financial institutions and universally accepted and used accounting standards such as IFRS. Specific guidelines meant for IFIs would not be able to gain worldwide recognition without such collaboration.
The Effectiveness Of Regional Tax Revenue And Regional Retribution On Original Income Of The City Of Medan Lores, Linda; Purnama Sari, Warsani; Utami, Tasya; Siregar, Retnawati; Laili, Isnainiah
Accounting and Business Journal Vol 4 No 1 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i1.4012

Abstract

This study aims to determine the effect of the effectiveness of local tax revenues and levies on local revenue in the city of Medan. The variables used in this study are the effectiveness of local tax revenues and the effectiveness of local retribution receipt local revenue. The type of research used is associative. The number of samples is 36 months during the period 2016-2018, with the sampling technique using a purposive sampling method. The type of data used in this research is quantitative data. The data source used in this research is secondary data. The data analysis technique used in this research is descriptive analysis and multiple linear regression analysis then hypothesis testing using the SPSS version 21. The results show that partially the Effectiveness of Regional Tax Revenue has a positive effect on Regional Original Income, the Effectiveness of R Revenue. Regional fees have a positive effect on Regional Original Income. Regional taxes and regional level related to regional development.
THE INFLUENCE OF MINIMUM WAGE AND MANPOWER TOWARD DOMESTIC INVESTMENT IN NORTH SUMATRA Nasution, Yenni Samri Juliati; Siregar, Retnawati
Accounting and Business Journal Vol 2 No 2 (2020): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v2i2.1006

Abstract

Direct and indirect economic development will be followed by development in various sectors such as infrastructure, education, health, transportation, wages, exports and manpower which are all related to economic growth that will improve the welfare of the community. Investment activities are expected to have a positive effect on economic growth, the presence of this investment will drive and be driver by accelerating development widely. North Sumatra is one of the provinces which has a geographic and demographic location and has skill human resources and good natural resources in all sectors. This research uses a quantitative approach with secondary data through the official website of Central Bureau of Statistics with 18 samples, the data is processed with Eviews 8 program and data analysis techniques uses multiple linear regression analysis. Based on the results of the analysis, the GRDP, minimum wages and manpower have a significant effect partially or simultaneously on domestic investment in North Sumatra province
Co-Authors Agus Agus Ali Usman Ali Usman Asri Ady Bakri Bella Wasistha Matanari Dahrul Siregar Dahrul Siregar Deri Apriadi Desy Astrid Anindya Deviana, Cut Dinda Talya Sari Eko Sudarmanto Fitriani Tobing Hasbiana Dalimunthe Hasibuan, Kalijunjung Hidayat, Thezar Fiqih Ilham Ramadhan Nasution Indriastiningsih, Erna Irma Irma Irma Irwansyah, Rudy Isma Coryanata Judijanto, Loso Kalijunjung Hasibuan Kamilah, Kamilah Laili, Isnainiah Linda Lores Loso Judijanto M Toyib M. Shabri Abd. Majid Made Susilawati Marliyah Meilivia M. G Suak Mita Wulandari Mokodenseho, Sabil Muhammad Adil Arifin Muhammad Ramadhan Muslim, Shohib Mustofa As'ady Nadiya Yunan Ndraha, Irene Natalia Nur Aisyah Nasution Nurhanimah Nurhanimah Nurmaidah, Nurmaidah Parmini Rahma Darni Daulay Rahman Rahman Rahman Rahman Rama Dani Sabil Mokodenseho Samosir, Hotris Saparuddin Siregar Sebayang, Minda Muliana Br Sembayang, Minda Muliana Br Shohib Muslim Sihombing, Talenta Br. Sihotang, Lasti Sirait, Devi Ayu Sugiharti Sugiharti Sugiharti Sugiharti Tuti Anggraini Utami, Tasya Wan Suryani Warsani Purnama Sari Yanita Paulina Br Sebayang YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI