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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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Peran Pemerintah dalam Pengembangan Industri Halal Erna Indriastiningsih; Parmini; Mustofa As'ady; Retnawati Siregar; Asri Ady Bakri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.6430

Abstract

The purpose of this study is to determine the role of government in the development of the halal industry. This research approach collects data through literature studies, which involve reading literature from various sources including books, journals and reports using qualitative and deductive approaches. The findings in this study are that the government plays a very important role in the development of the halal industry. The strategies used in the development of the halal industry include strengthening the halal value chain, strengthening Islamic finance, strengthening the MSME sector, strengthening the digital economy, strengthening halal industry management, and strengthening halal product certification. In addition, there are five moves used by the government as the key to making Indonesia a global halal industry production base, including competitiveness (competitiveness), certification (certification), coordination (coordination), campaign (campaign), and cooperation (cooperation).
Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Terhadap Agretivitas Pajak pada Perusahaan Properti dan Real Estate yang terdaftar di BEI (2020-2022) Ndraha, Irene Natalia; Siregar, Retnawati; Anindya, Desy Astrid
Jurnal Akuntansi Nommensen Vol. 2 No. 2 (2023): JURNAL AKUNTANSI NOMMENSEN
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v2i2.2530

Abstract

This research aimed to determine the effect of firm size, leverage, and profitability on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020-2022. The type of research used was quantitative with an associative causal nature. The population of this research included all property and real estate companies listed on the IDX from 2020- 2022. The sample selection used the purposive sampling method, and there were 20 companies that met the criteria, resulting in 60 observation data points. The data analysis techniques used were descriptive statistical analysis, classical assumption tests, and multiple linear regression analysis. Based on the t-test results, firm size had a significant value of 0.015 < 0.05 and a t-value > t-table, which was 2.512 > 2.00172, meaning that firm size had a positive and significant effect on tax aggressiveness. Leverage showed a significance value of 0.000 < 0.05 and a t-value > t-table, which was 4.549 > 2.00172, meaning that leverage had a positive and significant effect on tax aggressiveness. Profitability showed a significant value of 0.000 < 0.05 and a t-value > t-table, which was 7.804 > 2.00171, meaning that profitability had a positive and significant effect on tax aggressiveness. Based on the F-test results, firm size, leverage, and profitability simultaneously had a significance value of 0.000 < 0.05, meaning that firm size, leverage, and profitability had a positive and significant effect on tax aggressiveness.
Enhancing financial performance of halal MSMEs through intellectual capital and business sustainability in Medan City, Indonesia‎ Siregar, Retnawati; Ramadhan, Muhammad; Kamilah, Kamilah
Journal of Islamic Economics Lariba Vol. 11 No. 1 (2025)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol11.iss1.art6

Abstract

IntroductionThe rapid global growth of the halal industry has highlighted the increasing demand for ethical, sharia-compliant products and services. In Indonesia, particularly Medan City, halal-certified micro, small, and medium enterprises (MSMEs) have emerged as key contributors to the local economy. Despite holding halal certifications, many of these enterprises struggle to optimize their financial performance, indicating that certification alone is insufficient for success. This study investigates the role of intangible assets—intellectual capital and business sustainability —in enhancing the financial outcomes of halal MSMEs.ObjectivesThis research examines the influence of intellectual capital, comprising human capital, structural capital, relational capital, and spiritual capital, along with business sustainability, on the financial performance of halal MSMEs in Medan City. It seeks to determine the components that significantly impact performance and provide practical insights for improving business competitiveness in the halal sector.MethodThis study adopted a Sequential Explanatory design using a mixed-methods approach. Quantitative data were collected through 219 structured questionnaires distributed to halal-certified food and beverage MSMEs in Medan, whereas qualitative data were obtained from 51 in-depth interviews with MSME owners and employees. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) and thematic coding with NVivo 12 Plus software.ResultsThe findings show that human capital, structural capital, relational capital, and business sustainability have significant and positive influences on the financial performance of halal MSMEs. However, spiritual capital did not have a statistically significant effect. The model explains 51.2% of the variance in financial performance. Qualitative insights revealed that, while spiritual capital may not directly impact financial performance, it strengthens ethical values and trust, indirectly supporting relational capital.ImplicationsThe results underscore the importance of investing in human resources, optimizing organizational systems, building strong external relationships, and integrating sustainable business practices. These strategies can improve financial performance, resilience, and long-term viability in a competitive and ethically conscious market environment.Originality/NoveltyThis study makes a novel contribution by expanding the Intellectual Capital framework to include Spiritual Capital and Business Sustainability in the context of halal MSMEs. This is one of the first empirical studies to examine this integration using a mixed-methods approach, providing both theoretical enrichment and practical guidance for MSME development in the halal economy.
The Influence of Asset Management, Solvency, and Liquidity on Financial Performance in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2021-2023 Yanita Paulina Br Sebayang; Retnawati Siregar; Hasbiana Dalimunthe; Shabrina Tri Asti Nasution
Jurnal Akuntansi Vol. 15 No. 2 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.2.95-106

Abstract

This study aims to determine and analyze the effect of asset management, solvency, and liquidity on financial performance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. The main problem in this study stems from the phenomenon of fluctuations in Return on Assets (ROA) which shows the inconsistency of the financial performance of companies in the sub-sector, so it is necessary to further explore the financial factors that influence it. The approach used in this study is a quantitative approach with an associative research type. The population in the study was 26 companies, with a purposive sampling technique obtained 20 companies as samples, which were multiplied by 3 years of observation period, resulting in 60 observation data. The data used is secondary data in the form of annual financial reports obtained through the official IDX website (www.idx.co.id). Data analysis techniques were carried out through classical assumption tests, multiple linear regression tests, partial tests (t-tests), simultaneous tests (F-tests), and determination coefficient tests using SPSS software version 25. The results of the study showed that partially, asset management, solvency, and liquidity each had a positive and significant effect on financial performance. Simultaneously, the three independent variables also had a positive and significant effect on the company's financial performance. These findings indicate that efficient asset management, a healthy capital structure, and the company's ability to meet short-term obligations are important factors in improving financial performance. Therefore, companies are advised to pay attention to these three aspects in managerial decision making to achieve long-term financial goals.
ESG and Islamic Accounting for Sustainable Islamic Finance: A Qualitative Study Siregar, Retnawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3410

Abstract

This study explores the alignment between Environmental, Ssocial, and Governance (ESG) principles and Shariah-based Islamic accounting to support sustainable Islamic finance. The objective is to analyze conceptual synergies, identify operational barriers, and propose an integrative framework through a qualitative approach involving a systematic review of academic literature, regulatory documents, and financial reports. Findings reveal that Shariah principles, such as the prohibition of riba, emphasis on social benefit, and environmental protection, align with environmental, social, and governance objectives. Instruments like Green Sukuk in Indonesia and Malaysia and Shariah-compliant microfinance demonstrate practical applications for inclusive development and eco-friendly projects. However, challenges include the lack of standardized Shariah-compliant metrics, regulatory gaps, and low stakeholder awareness. The study recommends developing integrated environmental, social, and governance standards, updating regulatory frameworks, and enhancing stakeholder education to improve transparency and accountability. In conclusion, integrating environmental, social, and governance principles with Islamic accounting can strengthen the sustainability of Islamic finance and support global sustainable development goals, though it requires regulatory harmonization and capacity building.
Pengaruh Akuntabilitas, Transparansi, Partisipasi Masyarakat Dalam Pengelolaan Keuangan Desa Terhadap Pembangunan Desa (Studi Kasus Desa Malau, Kecamatan Harian, Kabupaten Samosir) Sihotang, Lasti; Sirait, Devi Ayu; Siregar, Retnawati; Hidayat, Thezar Fiqih
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 8, No 1 (2025): Journal of Education, Humaniora and Social Sciences (JEHSS), August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v8i1.2640

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas, transparansi, dan partisipasi masyarakat dalam pengelolaan keuangan desa terhadap pembangunan desa. Berdasarkan hipotesis penelitian yang telah ditentukan, diketahui bahwa akuntabilitas, transparansi, dan partisipasi masyarakat berpengaruh positif dan signifikan terhadap pembangunan desa. Jenis penelitian kuantitatif dengan pendekatan asosiatif kausal. Jumlah populasi sebanyak 300 kepala keluarga dengan jumlah sampel sebanyak 75 kepala keluarga. Teknik pengolahan data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial akuntabilias berpengaruh positif dan signifikan terhadap pembangunan desa, transparansi berpengaruh positif dan signifikan terhadap pembangunan desa, transparansi berpengaruh positif dan signifikan dan secara simultan akuntabilias, transparasi dan partisipasi berpengaruh positif dan signifikan terhadap pembangunan desa.
ANALISIS DAMPAK PENERAPAN PSAK 73 TERHADAP KINERJA KEUANGAN PERUSAHAAN RITEL YANG TERDAFTAR DI BEI Deviana, Cut; Sebayang, Minda Muliana Br; Siregar, Retnawati
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.157

Abstract

Indonesian Accounting Standard Board published PSAK 73 to replace the existing lease PSAK 30, effective from 1 January 2020. There is only be one single model to recognize lease, a in lessee’s book which requires lessee to record all lease transactions as right-use assets and leases liabilities. The purpose of this study is to analyze the impact of the implementation of PSAK 73 on the financial position statements and financial ratios retail companies listed on the Indonesia Stock Exchange in 2018 and 2019. This study uses a quantitative descriptive approach by applying the constructive lease capitalization method. The samples in this research are retail companies listed on the BEI in 2018 dan 2019 according to predetermined criteria, namely PT Matahari Departement Store dan PT Matahari Putra Prima Tbk. The results of the study indicate that the implementation of PSAK 73 has an effect on the financial position statements and income statements of retail companies. In the financial position statement, the value of assets and liabilities has increased significantly, while equity has decreased significantly. In the income statement, there has been an increase in total profit. ROA ratios, ROE ratios, DAR ratios, and DER ratios, increased after the application of PSAK 73 on leases.
PENGARUH PERENCANAAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Sihombing, Talenta Br.; Siregar, Retnawati; Sembayang, Minda Muliana Br
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.159

Abstract

This research was conducted to determine the effect of tax planning and company size on earnings management in mining companies listed on the Indonesia Stock Exchange from 2020-2022. The type of researchquantitative with an associative causal approach. The population consists of 41 mining companies, with 25 companies selected using purposive sampling techniques over the period3 years with a data volume of 75. The processing technique uses analysis multiple linear regression. The research results show that partially tax planningIt significantly affects earnings management, while company size does not. significantly influences earnings management. Simultaneously, tax planning and company size significantlyinfluence earnings management.
The Effect of Institutional Ownership on Financial Performance With Intellectual Capital as A Moderating Variable Retnawati Siregar; Nadiya Yunan; Rudy Irwansyah; Deri Apriadi; Made Susilawati
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.2013

Abstract

Researchers believe that Institutional Ownership can have a positive relationship and a significant influence on a company's Financial Performance because more and more companies, government institutions, and so on as external parties owning shares in a company can increase the value of the company and ultimately have a good impact on Financial Performance. Therefore, this research aims to analyze the influence of institutional ownership on financial performance. Different from a number of previous studies, this research adds the Intellectual Capital variable as a moderating variable. This research is quantitative research with an explanatory approach. The data used in this research is secondary data that researchers obtained from PT's financial reports. Gudang Garam is spread throughout Indonesia. These data were analyzed using the smart PLS 4.0 analysis tool. The result in this article show the Institutional Ownership variable has a positive relationship and a significant influence on the Financial Performance variable because the p-values are below the significance level of 0.042. Apart from that, the Intellectual Capital variable can moderate the influence of the Institutional Ownership variable because the P-Values are also below the 0.05 significance level, namely 0.005. Thus the first and second hypotheses in this research can be accepted.
Analysis of the Influence of Fiqh and Maqasid al-Syariah in the Formation of Islamic Legal Policy in Indonesia Mokodenseho, Sabil; Siregar, Retnawati; Muslim, Shohib; Hasibuan, Kalijunjung; 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
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