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All Journal Jurnal EMT KITA Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Al-Muzara'ah JURNAL MANAJEMEN BISNIS Pena Justisia: Media Komunikasi dan Kajian Hukum Jurnal Penelitian Ekonomi Akuntansi (JENSI) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Ar-Ribhu: Jurnal Manajemen dan Keuangan Syariah JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Mumtaz : Jurnal Ekonomi dan Bisnis Islam
Sugianto
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Analisis Pengaruh Dana Pihak Ketiga, Total Aset, dan Non-Performing Finance Terhadap Pembiayaan Bagi Hasil Syawal Harianto; Saparuddin Siregar; Sugianto
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i1.542

Abstract

The purpose of this study is to know and analyze the factors that affect total revenue-sharing financing in sharia business units in Indonesia.   These factors are Third Party Funds (DPK), Non-Performing Financing (NPF), and Total Assets (TA). The data used in this study is panel data with the period 2010-2020 published by the Financial Ministry and in the annual financial statements of Islamic banking. The population of 21 companies with a sample of 5 companies with purposive sampling methods. The analysis tools used are Eviews10 and SPSS 18. The analysis technique in this study is a regression of panel data by testing using a fixed-effect model. The results of this study showed that DPK, NPF, and simultaneously had a significant effect on total revenue-sharing financing in sharia business units in Indonesia. The results of the study partially showed that the variables of DPK and TA had a significant positive effect on the total financing in the Sharia Business Unit in Indonesia. The NPF variable does not have a significant negative effect on the total financing in the Sharia Business Unit in Indonesia. The results of the R-Square adjusted value showed a value of 51.9%.
The Strategy of Nazir Development in Indonesia: A Qualitative Study Rahmi Edriyanti; Muslim Marpaung; Sugianto; Uning Musthofiyah; Lisa Listiana
AL-MUZARA'AH Vol. 9 No. 2 (2021): AL-MUZARA'AH (December 2021)
Publisher : Department of Islamic Economics, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jam.9.2.231-245

Abstract

The purpose of this study is to identify the most important factors in determining current strategies for the development of Nazir in specific region of Indonesia and to examine how the internal and external states developing in that province. Two analyses were used in this research method: SWOT (Strength, Weakness, Opportunity, and Threats) and QSPM (Quantitative Strategic Planning Matrix). The number of respondents who filled out the questionnaire was 8 big institutional Nazir and 5 Waqf experts between September and January of 2021, respectively. The result of SWOT analysis is that Waqf institutions need to carry out WT (Weakness Threats) strategy, which is a defensive strategy. Meanwhile, the QSPM analysis discovered that the second strategy is the most priority one. Afterwards, at the conclusion of this study, the results of these particular studies as well as recommendation will be discussed.
SOAR Strategy Analysis to Increase The Competitiveness of Medan Supermarket Brastagi Widya Rizky Amelia; Sugianto
Jurnal Manajemen Bisnis Vol. 9 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v9i2.329

Abstract

There are three types of modern markets, namely minimarkets, supermarkets and hypermarkets. Brastagi Supermarket managed by PT. Jaya Anugrah Sukses Abadi is a type of supermarket in addition to other types of supermarkets operating in the city of Medan. So that requires Brastagi Supermarket to have an advantage in the competition. This study aims to analyze the competitiveness strategy of Berastagi Supermarkets in order to achieve competitive advantage among supermarkets in Medan City. This study uses a qualitative method with secondary data and document studies as a method of collecting data through books, journals and existing research. The data analysis used is SOAR analysis which pays attention to both internal and external environment by looking at the strengths, opportunities, aspirations and results obtained with the analysis. SOAR analysis requires companies to carry out activities effectively and efficiently in achieving their goals which are sourced from the many opportunities and aspirations created by always improving the quality and quantity of innovating products and to ensure customer satisfaction as the number one priority for Brastagi Supermarkets in order to be able to achieve excellence. in competitive advantage.
EFISIENSI DAN RISIKO SEBAGAI MEDIATOR PEMBIAYAAN PENDANAAN DAN BAGI HASIL PROFITABILITAS BANK SYARIAH DI INDONESIA Baihaqi Ammy; Sugianto
Mumtaz: Jurnal Ekonomi dan Bisnis Islam Vol. 2 No. 1 (2023): Januari 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/mumtaz.v2i1.556

Abstract

Tujuan penelitian ini adalah untuk mengetahui dampak pembiayaan bagi hasil dan dana bagi hasil terhadap profitabilitas bank syariah yang terdaftar dalam direktori perbankan Indonesia periode 2017–2021. Efisiensi dan risiko digunakan sebagai variabel intervening dalam penelitian kami. Populasi penelitian ini terdiri dari 11 atau lebih bank syariah yang terdaftar di Direktori Perbankan Indonesia. Metode sensus pengambilan sampel digunakan dalam penyelidikan ini. Data sekunder dikumpulkan dari laporan keuangan bank syariah yang ditemukan di direktori perusahaan perbankan Indonesia dan di situs web resmi masing-masing bank syariah. Alat Partial Least Square (PLS) digunakan dalam penelitian ini untuk menganalisis data menggunakan analisis jalur. Pembiayaan bagi hasil memiliki dampak menguntungkan pada efektivitas dan profitabilitas bank syariah, menurut temuan penelitian tersebut. Pembiayaan bagi hasil dan bagi hasil bank syariah dipengaruhi secara negatif oleh risiko pembiayaan. Efisiensi memiliki dampak yang menguntungkan pada keuntungan bank syariah. Risiko memiliki dampak yang menguntungkan pada keuntungan bank syariah. Berkenaan dengan hubungan pembiayaan bagi hasil dan pembiayaan bagi hasil terhadap profitabilitas bank syariah, hasil pengujian pengaruh tidak langsung perolehan variabel efisiensi intervening dan variabel risiko non intervensi. Kata Kunci : Bagi Hasil, Efisiensi, Pembiayaan, Pendanaan, Profitabilitas, Risiko.
ANALISIS EFEKTIVITAS PENYALURAN DANA ZAKAT PADA BAZNAS KABUPATEN ASAHAN TAHUN 2019-2022 Supardi; Asyaadatun Nazila Selayan; Fadilla Yaumil Hasanah; Sugianto
Ar-Ribhu : Jurnal Manajemen dan Keuangan Syariah Vol 4 No 1 (2023): Ar-Ribhu
Publisher : Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

One of the performance indicators used in zakat institutions is assessing the effectiveness of the distribution of zakat funds so that zakat examiners can evaluate whether the zakat that has been distributed has been optimal or not. This study aims to determine the level of effectiveness of the distribution of zakat funds at BAZNAS Asahan District. This qualitative research was conducted by measuring the effectiveness of zakat distribution using the ACR (Allocation to Collection Ratio) ratio in the Zakat Core Principle model. The results showed that the level of effectiveness in channeling zakat funds at BAZNAS in Asahan Regency during the 2019–2022 period was 243%, including it in the highly effective category, namely having a very effective capacity in distributing zakat fundsKeywords: effectiveness, distribution of zakat funds, ACR, BAZNAS
Analisis Pengukuran Kinerja Unit Usaha Syariah Bank Sumut Medan dengan Pendekatan Mashlahah Performa Miranda Julia Pasaribu; Siti Aisyah; Sugianto
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i1.7674

Abstract

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 Action 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. The limitation of this research is the difficulty of deepening the data. Suggestions for subsequent research can deepen data related to measuring the performance of sharia business units.
Pengaruh Modal, Biaya Produksi, dan Pembiayaan Arrum Pegadaian syariah terhadap Tingkat Pendapatan Usaha Mikro di Kota Langsa: Indonesia Jihan Karina Putri; Sugianto; Juliana Nasution
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 5 (2023): Oktober 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i5.1470

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah terdapat pengaruh antara modal, biaya produksi, dan pembiayaan arrum pegadaian syariah terhadap tingkat pendapatan usaha mikro di Kota Langsa. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan analisis regresi linier berganda. Terdapat 5.590 orang yang menjadi populasi penelitian, dan 98 orang menjadi sampel pada penelitian ini yang ditentukan menurut rumus Slovin. Temuan yang terdapat pada penelitian ini adalah hasil uji t modal (X1) terhadap tingkat pendapatan (Y) adalah 3,434 > 1,985, dan tingkat signifikansi sebesar 0,001 < 0,05 artinya variabel modal memiliki pengaruh terhadap tingkat pendapatan pada usaha mikro yang berada di Kota Langsa, nilai koefisien biaya produksi (X2) terhadap tingkat pendapatan (Y) adalah ,181 < 1,985, dan tingkat signifikansi sebesar 0,857 > 0,05 artinya variabel biaya produksi tidak memiliki pengaruh terhadap tingkat pendapatan pada usaha mikro yang berada di Kota Langsa, besar nilai koefisien variabel pembiayaan Arrum adalah 5,753 > 1,985, dan tingkat signifikan sebesar 0,000 < 0,05 artinya variabel pembiayaan Arrum memiliki pengaruh terhadap peningkatan pendapatan pada usaha mikro yang berada di Kota Langsa. Dan secara simultan nilai Fhitung 27,206 > Ftabel 2,70 dengan tingkat signifikansi 0,000 < 0,05 artinya variabel modal, biaya produksi, dan pembiayaan arrum secara simultan memiliki pengaruh terhadap tingkat pendapatan pada usaha mikro yang berada di Kota Langsa. Nilai R2 sebesar 0,465. Angka tersebut menunjukkan besarnya variabel independen modal, biaya produksi, dan pembiayaan Arrum menjelaskan variabel dependen, tingkat pendapatan yaitu sebesar 46,5%. Sedangkan sisanya sebesar 53,5% dijelaskan oleh faktor-faktor lain yang tidak menjadi variabel dalam penelitian ini.
Analisis Efektifitas Pengendalian Internal Piutang dalam Menghindari Risiko Kerugian Piutang Tak Tertagih PT. ABC Nia Nurdahlia; Sugianto; Rahmat Daim Harahap
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20413

Abstract

Sistem pengendalian internal perusahaan diterapkan untuk mengawasi dan membimbing perusahaan untuk bekerja sesuai dengan tujuan yang dicapai oleh manajemen perusahaan. Penelitian ini bertujuan untuk mengetahui efektifitas sistem pengendalian internal piutang dalam menghindari risiko kerugian piutang tak tertagih di PT. ABC. Penelitian ini menggunakan pendekatan kualitatif. Teknik pengumpulan data dengan wawancara, observasi dan studi dokumen. Hasil penelitian ini menunjukkan bahwasanya di PT. ABC sistem pengendalian internal piutang sudah sesuai dengan sistem pengendalian internal menurut COSO, namun sistem pengendalian internal piutang PT. ABC belum efektif. Kendala yang ditemukan pada pelaksanaan sistem pengendalian internal piutang terbagi atas dua faktor yaitu faktor eksternal dan internal perusahaan. Faktor Internal disebabkan karena sistem aplikasi yang lemah, adanya oknum internal perusahaan yang tidak bekerja sesuai prosedur dan juga tidak adanya biaya tambahan untuk sistem penagihan. Faktor eksternal disebabkan karena adanya costumer yang sengaja memperlambat pembayaran tagihan, costumer yang susah dihubungi dan juga customer yang mengalami penurunan penjualan sehingga tidak dapat membayar hutangnya.
Sharia Hotel Business Develovment Strategy in North Sumatera Province Rijal Allamah Harahap; H.M. Syukri Albani Nasution; Sugianto
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 002 (2024): Pena Justisia (Special Issue)
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i3.5496

Abstract

This research aims to determine the obstacles faced by the Istana IV Syariah Hotel in developing its business and find appropriate solutions and strategies to overcome these obstacles. This research uses the Analytic Network Process (ANP) method with assistance from Super Decisions Software. The research results show that: Internal problems are a priority problem in the sharia hotel business development strategy in North Sumatra Province, then accompanied by external problems. The most priority internal problem based on an expert perspective is HR problems, based on the perspective of sharia hotel practitioners the most priority internal problem is sharia hotel management problems. Based on the expert's perspective, the most priority external problem is the problem of time, while based on the perspective of sharia hotel practitioners, the priority is the MUI policy problem. The priority solution is an internal solution followed by an external solution based on the perspective of sharia hotel experts and practitioners. The internal solution that is a priority according to experts is HR solutions, the same as the external solution that is a priority based on the perspective of sharia hotel practitioners, namely HR solutions. The priority strategy based on the perspective of sharia hotel experts and practitioners is the strategy of not carrying out price wars, followed by the strategy of finding a market niche that suits the hotel, next the strategy of providing services to guests, next the strategy of offering unique experiences to potential guests, then the strategy of collaborating with a travel aggregator, next is an active strategy on social media, next is a strategy to use the power of email marketing, next is a retargeting strategy, next is a strategy for asking for advice and finally a strategy for creating a sharia hotel blog.
SHARIA PRINCIPLES IN WEALTH MANAGEMENT: THEORY AND PRACTICE Windari; Sugianto; Marliyah
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 4 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i4.2317

Abstract

Sharia-based wealth management is increasingly important in the context of global finance that demands a fair and ethical approach. This article aims to explore the application of sharia principles in wealth management, with a focus on the challenges and opportunities faced in practice. This study uses a qualitative method with data collection through interviews and observations in Islamic financial institutions to understand how these principles are applied in day-to-day operations. The data used include interviews with financial institution managers, customers, and sharia experts, as well as document analysis related to wealth management policies and practices. The results of the study indicate that although Islamic financial institutions have great potential to improve community welfare through ethical wealth management, they still face various challenges in implementing sharia principles consistently. Interesting findings from this study indicate that the lack of understanding of sharia financial products among the community is a major obstacle. In addition, inconsistent regulations also reduce the effectiveness of the application of sharia principles in practice. The implications of this study indicate the need to improve sharia financial literacy among the community and develop clearer regulations to support the growth of this sector.
Co-Authors Ammy, Baihaqi Asyaadatun Nazila Selayan Fadilla Yaumil Hasanah H.M. Syukri Albani Nasution Jihan Karina Putri Juliana Nasution Lisa Listiana Marliyah Miranda Julia Pasaribu Nia Nurdahlia Rahmat Daim Harahap Rahmi Edriyanti Rijal Allamah Harahap Saparuddin Siregar Siti Aisyah Supardi Syawal Harianto Uning Musthofiyah Widya Rizky Amelia Windari, Windari