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All Journal JAKPI Al-Ulum BISNIS: Jurnal Bisnis dan Manajemen Islam AKSES: Jurnal Ekonomi dan Bisnis Politeia: Jurnal Ilmu Politik TAZKIR: Jurnal Penelitian Ilmu-ilmu Sosial dan Keislaman At-Tawassuth: Jurnal Ekonomi Islam MALIA Istinbath: Jurnal Hukum dan Ekonomi Islam Jurnal Penelitian Ekonomi Akuntansi (JENSI) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Health, Economics, and Social Sciences (IJHESS) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Proceeding International Seminar of Islamic Studies Jurnal Ekonomi Bisnis dan Akuntansi Jurnal SALMAN : Sosial dan Manajemen Journal of Islamic Economics and Business Jurnal Kendali Akuntansi Jurnal Riset Ekonomi dan Akuntansi Journal of Management, Economic, and Accounting INOVASI: Jurnal Politik dan Kebijakan Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis IIJSE Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Scripta Economica: Journal of Economics, Management, and Accounting
Saparuddin Siregar
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The Effect Of Car, Nom, Profit- Loss Sharing Financing And Liquidity On Profitability In Islamic Commercial Banks And Islamic Business Units In Indonesia Didik Gunawan; Saparuddin Siregar; Isnaini Harahap
Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

This aims of this study is to determine the effect of CAR, NOM, profit- loss sharing financing and liquidity on ROA in Islamic commercial banks and Islamic business units in Indonesia. The results of evaluations using SPSS 25 show CAR, profit sharing financing and liquidity show no significant effect on ROA in Islamic commercial banks and Islamic business units in Indonesia, while NOM has a significant effect on ROA in Islamic commercial banks and Islamic business units in Indonesia.
Effect Of Application Of Good Governance Principles On The Acceptance Of Zakat Funds In Amil Zakat Institutions In Medan City Sri Rahayu; Saparuddin Siregar; Suginam Suginam; Azwansyah Habibie
Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

Zakat is an obligation for every Muslim on his wealth that has reached haul and Nisab. Zakat is very potential as an effective means to empower the people's economy. Indonesia has a very large potential for zakat, data obtained from Baznas shows that the potential for zakat in 2017 reached 203 trillion rupiah but only 6.2 trillion rupiah was collected and classified as a minimum of its potential. This potential, if explored optimally from all Islamic societies and managed well with trustworthy management and high professionalism, will create a large amount of funds used to overcome the people's economy. The management of amil zakat institutions must be managed professionally with the application of the principles of good governance especially transparency and financial accountability which will generate public trust. This zakat research is very important to be tested and analyzed regarding the application of the principles of good governance principles that will affect the level of receipt of zakat funds. This type of research is quantitative that uses primary data by distributing questionnaires to 35 administrators of the Amil Zakat Institution. The hypothesis is tested by multiple linear regression. This study answers that partially the receipt of zakat funds is influenced by accountability but not influenced by transparency, while simultaneously transparency and accountability affect the receipt of zakat funds.
Islamic Family Financial Management Hartato Rianto; Hastuti Olivia; Saparuddin Siregar
Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

Thestretching of theIslamiceconomyin Indonesia is still very concerning.Theenormousquantity ofMuslimcommunitiesin Indonesia has not been matched by quality in terms of the Islamic economy.The quality of Indonesian society is low in terms of the Islamic economy due to the low level of literacy that the community has.This confirms that the study ofIslamiceconomicsthat has been carried out has not been conveyed to the public as a whole.This study examines the management of Islamic family finances, so that theMuslimcommunityin Indonesia can better understand the management of money held in accordance with Islamic law.This study uses secondary data that is systematically analyzed to examine financial management that can be done by households based on the Koran and hadiths.The results of this study explain that households must pay attention to the halal of incoming and outgoing money.Consumption must be brought to the maslaha, and prioritize investment behavior in accordance withIslamiclawcompared with saving behavior.
Analisis Strategi BPRS Di Sumatera Utara Dalam Menghadapi Kompetisi Di Era Fintech Tri Auri Yanti; Saparuddin Siregar; Sugianto Sugianto
Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

BPRS as a community trust institution whose existence is able to provide banking services quickly, easily and simply to the community, especially medium, small and micro entrepreneurs in both rural and urban areas. But now the development of BPRS in North Sumatra is starting to lag behind compared to BPRS in other Provinces. This study aims to analyze the BPRS strategy in North Sumatra in the face of competition in the Fintech era. The results showed that the problems that emerged in the era of fintech SRB in North Sumatra consisted of 5 important aspects: Capital, HR, technical, legal / structural aspects, and market / communal effects. Explaining all aspects of the problem results in a priority order: 1) Most SRBs have relatively limited paid up capital; 2) The quality and quantity of human resources must still be improved; 3) Increasingly dynamic regulations; 4) Trust public interest in BPRS tend to be low and 5) Not able to get reliable IT. Whereas the priority of policy strategies that are considered capable of competing in the fintech era consist of: 1) strengthening capital and business scale and increasing the level of efficiency; 2) increase the quantity and quality of BPRS human resources; 3) increase access to banking services by creating digital-based innovations; 4) Increase competitiveness by strengthening competitive and comparative advantages; 5) Strategic Partnership, namely the active role of regulators in connecting the BPRS Industry with third parties.
Interactions And Contributions Between Islamic Human Development Index , Economic Growth, Fiscal Policy And Demographics In Indonesian Provinces : Panel Vector Autoregression (P-Var) Analisys Rukiah Rukiah; Saparuddin Siregar
Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

The purpose of this study is to analyze the interactions and contributions between the Islamic Human Development Index (IHDI), economic growth, fiscal policy, and demographics in Indonesia's provinces. The method of analysis uses the Vector Autoregression Panel (PVAR) with a Sample of 33 Provinces in Indonesia. The findings in this study state that long-term estimates of Economic Growth have a positive and insignificant effect on IHDI in Indonesia, health and education Fiscal policies and demographics have a positive and significant effect on IHDI Provinces in Indonesia. The conclusion of this study states that IHDI is a variable that is strongly influenced by fiscal policy, demographic conditions and also policies in achieving economic growth in each province. The existence of the IHDI gap in each province shows that there is an imbalance of development and loss of moral and spiritual foundation in every development achievement.
Analysis Of Servicescape And Customer Loyalty In Bank Syariah Mandiri (BSM ) Kcp Tebing Tinggi Fitrianingsih Fitrianingsih; Saparuddin Siregar; Isnaini Harahap; M Ridwan
Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

BSM is one of the Islamic banks in the City of T.Tinggi. The purpose of this study is to analyze Servicescape at Bsm KCP Tebing Tinggi and find out the form of loyalty given by customers to BSM. The location of this study is at BSM KCP Tebing Tinggi located in JL . Sudirman no 253-255 Badak Bejuang Tebing Tinggi city. This research is a qualitative descriptive study with the type of data used are primary and secondary data and data collection techniques in the form of observation, documentation and interviews. The research results show that overall Servicescape in BSM is quite good because BSM has a comfortable waiting room, service facilities that are good, employees who are amicable and nimble, office colors that are not conspicuous as well as attractive office room corner decorations and the presence of clear and easy-to-understand symbols as well as the chanting of the Koran that provides a good atmosphere of religiosity. While the loyalty that customers give to BSM is by using a variety of products offered as well as by recommending to various parties such as families, colleagues and others who are known to use BSM to save money
Solution To The Implementation Of Zakat As A Deduction From Income Tax Payable (Taxes Credit) In Aceh Province M Yasir Nasution; Saparuddin Siregar; Ngatno Syahputra
Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

: Zakat as a deduction from the income tax payable (Credit Taxes) in Aceh Province This study aimed to m e ndapatka n empirical evidence of the Solution Implementation of zakat as a deduction from the income tax payable (Credit Taxes) in the province of Aceh . This study uses qualitative methods with ANP ( Analytic Network Process ) analysis tools . The results of the study explains that problem most priorities that need to quickly get the response is in the form of government aspect. Implementation is the most priority Baitul Maal problem. Prior problems itas faced by pemerint ah that is related to the position between zak a t and taxes . Baitul maal solution with the most priority is to carry out the mandate of the Constitution and the solution for the most priority government is equal, where both zakat and tax must be the same. Conclution of how it is that charity as a deduction from the income tax payable in the province of Aceh has not been implemented because the government has not dared to issue related PP BAL and there is disharmony between the income tax law with the Law
The Effects Of Mudharabah And Musyarakah Financing On The Profitability Of Sharia Commercial Banks In Indonesia Arsyadona Arsyadona; Saparuddin Siregar; Isnaini Harahap; M Ridwan
Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

: This research was conducted to determine the effect of mudharabah and musharakah profit sharing financing on the profitability of Islamic commercial banks in Indonesia. This study uses the annual Islamic Commercial Bank financial reports obtained from the Financial Services Authority (Otoritas Jasa Keuangan) for the period 2015-2019. The test results using SPSS 25 show that both mudharabah and musyarakah financing have a significant effect on the profitability of Islamic banks. But unlike musyarakah financing, mudharabah financing actually has a negative effect on profitability, meaning that the higher an Islamic bank distributes mudharabah financing, the rate of profit will decrease.
ANALISIS KINERJA KEUANGAN YANG DIUKUR MELALUI RASIO PROFITABILITAS DAN RASIO LIKUIDITAS PADA PT. XYZ YANG TERDAFTAR DI BEI Willy Romadon Dalimunthe; Saparuddin Siregar
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Publisher : Fisarrearch

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Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan melalui analisis rasio profitabilitas dan rasio likuiditas pada PT XYZ yang terdaftar di BEI dari tahun 2015-2019. Penelitian ini merupakan jenis penelitian kuantitatif, dengan menggunakan pendekatan deskriptif. Teknik pengumpulan data yang digunakan adalah dokumentasi melalui website resmi perusahaan dengan mengambil laporan keuangan perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif dengan menjelaskan keadaan kinerja keuangan melalui tabel dan grafik. Hasil penelitian ini menunjukkan bahwa Kinerja keuangan perusahaan diukur melalui Return Om Equity berada di bawah standar rasio yang ditetapkan artinya perusahaan dikatakan memiliki kondisi Return Om Equity yang tidak baik. Kinerja keuangan perusahaan diukur melalui Return Om Asset berada di bawah standar rasio yang ditetapkan artinya perusahaan dikatakan memiliki kondisi Return Om Equity yang tidak baik. Kinerja keuangan perusahaan diukur melalui Current Ratio berada di bawah standar rasio yang ditetapkan artinya perusahaan dikatakan memiliki kondisi Current Ratio yang tidak baik. Kinerja keuangan perusahaan diukur melalui Quick Ratio berada di bawah standar rasio yang ditetapkan artinya perusahaan dikatakan memiliki kondisi Quick Ratio yang tidak baik.
Analisis Sistem Informasi Akuntansi Persediaan terhadap PDAM Tirtanadi Sumatera Utara Sri Rahayu; Saparuddin Siregar
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

The purpose of PDAM Tirtanadi is to manage and provide drinking water services that meet health requirements and to develop the regional economy, increase regional income, and improve environmental quality by providing services for collecting and distributing wastewater through a piping system in order to achieve public welfare in general.This study aims to determine how the inventory accounting information system at PDAM Tirtanadi North Sumatra. The analytical method used in this research is a descriptive method.The results of the study can be concluded that the inventory information system has a very important role in the company so as to get the desired results optimally without fraud.
Co-Authors Ade Khadijatul Z. Hrp Ahmad Aswan Waruwu Ahmad Harun Daulay Ahmad Qorib Akmal Al-Ghifari, Abu Dzar Amin Al Jawi Aminah Lubis Amiur Nuruddin Aqwa Naser Daulay Arif Fauzan Armansya Walian Arsyadona Arsyadona Asmiwarti Asmiwarti Asmuni Asmuni Atika Atika Aulia Wardhana Azwansyah Habibie, Azwansyah Bi Rahmani, Nur Ahmadi Bunga Dwi Fani Ritonga Burhanuddin Burhanuddin Catur Hayati Wulandari Dahrul Siregar Defi Rahayu Dewi Sundari Dhea Putri Andini Didik Gunawan Dini Yunila Tanjung Edi Faisal Harahap Erina Yasmin Faisar Ananda Faisar Ananda Arfa Fakrurradhi Fakrurradhi Fitri Handayani Sitorus Fitrianingsih Fitrianingsih Hastuti Olivia Hidayati Siregar Husni Pasarela I Ketut Suada Irna Meutia Sari Iskandar Iskandar Ismail, Abdurrozzaq Isnaini Harahap Jannah, Nurul Kayla Zahara Putri Nasada Khairani Khairani Khairul Hasanah Lidiya Uzmasyah M Ridwan M, Ridwan M. Yasir Nasution Marliyah Marliyah Maryam Batubara Muhammad Dhio Natama Harahap Muhammad Lathief Ilhamy Nasution Muhammad Nasrullah Muhammad Reza Muhammad Rifky Santoso Muhammad Rizal Muhammad Sadri Nanda Safarida Ngatno Syahputra Nurhayati Nurul Aini Siregar Nurul Inayah Rafia Hafni Harahap Rahmat Rahmi Pamela Putri Rianto, Hartato Rifqiyati Putri Rizqia Humaira Nasution Rukiah Rukiah SARWOTO SARWOTO Selly Febriana SRI RAHAYU Sri Wahyuni Sugianto Sugianto Suginam Syafrizal, Rodi Tasya Rahma Dayani Pohan Teti Tri Astuti Jusasni Tri Auri Yanti Tuti Anggraini Wahyu Syarvina Wahyuni Syahfitri Willy Romadon Dalimunthe Yenni Samri Juliati Nasution Yenni Samri Juliati Nst Yuli Ekawati Yunda Herliana Zainal Arifin Zakaria Zen, M. Afif Shahputra