Articles
<![CDATA[CENTRAL BANK LOAN TO ISLAMIC BANK (LIQUDITY CASE STUDY) ]]>
<![CDATA[Ahmad Aswan Waruwu]]>;
<![CDATA[Saparuddin Siregar]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 5 (March 2023) ]]>
Publisher : <![CDATA[Proceeding International Seminar of Islamic Studies ]]>
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<![CDATA[Purpose of writing this articleiadalahito analyze Liquidity Risk Management in Islamic Banking. This type of research includes library research. Furthermore, it is analyzed using the content analysis method. The data sources used are journals, as primary data sources and other supporting books related to the object of research as secondary data sources. The results showed that the liquidity risk of Islamic banks is the same as other financial services. Liquidity risk is the risk resulting from the Bank's inability to fulfill maturing obligations from high-quality cash flow sources and/or liquid instruments that can be used as collateral, without disrupting the Bank's activities and financial condition. Therefore, estimating liquidity needs is complex. Banks must estimate liquidity needs and find ways to meet all funding needs in times of need. Bank liquidity needs come from two needs. Liquidity risk itself can be interpreted as the risk of the bank's inability to provide immediate liquidation at a fair price.]]>
<![CDATA[Sistem Informasi Akuntansi Penerimaan Pendapatan pada PT Kereta Api Divre 1 Sumatera Utara ]]>
<![CDATA[Khairul Hasanah]]>;
<![CDATA[Saparuddin Siregar]]>
<![CDATA[ JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 1 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Enrekang ]]>
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<![CDATA[Tujuan dari penelitian ini adalah untuk menilai seberapa baik sistem informasi akuntansi pendapatan yang digunakan di PT. Kereta Api Indonesia Divre I Sumatera Utara. Penelitian ini menggunakan teknik kualitatif Analisis deskriptif dengan menggunakan metodologi kualitatif adalah metode analisis data yang digunakan. Struktur organisasi PT. Kereta Api Indonesia Divre I Sumatera Utara secara keseluruhan sudah baik, dan dalam melakukan kegiatan penerimaan pendapatan, dokumen sudah diberi nomor urut dengan tujuan untuk mencegah terjadinya kecurangan, sehingga dapat dikatakan sistem informasi akuntansi pendapatan input sudah baik, menurut hasil analisis dan interpretasi data atas penerapan sistem informasi akuntansi pada perusahaan tersebut. Akuntansi penerimaan pendapatan yang dihasilkan oleh sistem informasi PT. Kereta Api Indonesia Divre I Sumatera Utara dinilai berkualitas karena outputnya terdiri dari laporan penjualan harian, buku tabungan, buku kas, dan daftar yang menggabungkan dan menganalisis pendapatan angkutan penumpang. PT. Kereta Api Indonesia Divre I Sumatera Utara diklaim telah menerapkan pengendalian intern yang efektif.]]>
<![CDATA[SIMULASI MANAJEMEN RISIKO REPUTASI BANK SYARIAH ]]>
<![CDATA[Muhammad Rizal Hasibuan]]>;
<![CDATA[Muhammad Rifky Santoso]]>;
<![CDATA[Saparuddin Siregar]]>
<![CDATA[ JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 11, No 1 (2023): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI) ]]>
Publisher : <![CDATA[Universitas Negeri Medan (UNIMED) ]]>
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DOI: 10.24114/jakpi.v11i1.48041
<![CDATA[Islamic Bank operations meet various risks and one of them is reputation risk. The reputation of Islamic banks can be profitable and harmful. Therefore, Islamic Banks need to mitigate the risks so that this reputation can have a beneficial impact on Islamic banks. This article discusses the meaning of Islamic bank reputation and what factors influence the reputation risk. The reputation of Islamic banks is a collection of images from stakeholders towards Islamic banks. This reputation does not stand alone and is influenced by other things such as liquidity. The reputation risk of Islamic banks is influenced by 5 things, namely the owner's reputation, business ethics, products and business processes, negative publicity, and customer complaints. In order to mitigate this risk, it is necessary to apply an assessment by implementing risk management.]]>
<![CDATA[Analisis Penerapan Akuntansi Pertanggungjawaban dalam Penilaian Kinerja Pusat Pendapatan pada PT Sumber Satwa Sejahtera di Kota Medan ]]>
<![CDATA[Tasya Rahma Dayani Pohan]]>;
<![CDATA[Saparuddin Siregar]]>;
<![CDATA[Wahyu Syarvina]]>
<![CDATA[ JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 2 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Enrekang ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui penerapan akuntansi pertanggung jawaban dalam mengevaluasi kinerja pusat pendapatan PT. Sumber Satwa Sejahtera. Kedua untuk mengetahui penerapan akuntansi pertanggung jawaban sebagai tolak ukur evaluasi kinerja pusat pendapatan PT. Sumber Satwa Sejahtera. Ketiga, untuk mengetahui penerapan akuntansi pertanggung jawaban dalam pemberian reward dan punishment PT. Sumber Satwa Sejahtera. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan sumber data primer dan sekunder. Penelitian ini menggunakan teknik pengumpulan data dengan wawancara dan studi dokumentasi dengan datang langsung ke PT. Sumber Satwa Sejahtera Medan dan mewawancarai narasumber yang ada. Hasil penelitian ini adalah 1) Penerapan akuntansi pertanggung jawaban dalam mengevaluasi kinerja pusat pendapatan PT. Sumber Satwa Sejahtera adalah yaitu dengan mengevaluasi kinerja pendapatan pada pengaplikasian akuntansi pertanggung jawaban yang telah di terapkan oleh PT. Sumber Satwa Sejahtera dengan pengevaluasian elemen akuntansi pertanggung jawab pada kinerja pendapatan dengan kurang efektif dikarenakan perubahan harga ayam per unit atau kilogram, jumlah ayam yang sakit, kerugian atas ayam broiler yang mati, kenaikan harga bahan pokok, kenaikan harga jual yang dikarenakan berubahnya-ubahnya system perekonomian yang terus menerus memburuk. 2) Penerapan akuntansi pertanggung jawaban sebagai tolak ukur dalam evaluasi kinerja pusat pendapatan PT. Sumber Satwa Sejahtera Medan adalah menggunakan tolak ukur gabungan dalam penyusunan anggaran dengan pendekatan bottom up yang telah sesuai dengan penerapan akuntansi pertanggung jawaban. 3) Penerapan akuntansi pertanggung jawaban dalam pemberian reward dan punishment di PT. Sumber Satwa Sejahtera Medan adalah dengan melakukan penetapan dalam pemberian reward dan punishment kepada manajer penjualan jika mencapai target penjualan, maka akan diberikan reward berupa kenaikan gaji, pemberian bonus tambahan, hingga kenaikan jabatan.]]>
<![CDATA[Spin Off atau Konversi Syariah?: Studi Kebijakan Kewajiban Spin Off Unit Usaha Syariah di Indonesia ]]>
<![CDATA[Saparuddin Siregar]]>
<![CDATA[ Inovasi Vol 20 No 1 (2023): JURNAL INOVASI VOL. 20 NO. 1 MEI 2023 ]]>
Publisher : <![CDATA[Badan Penelitian dan Pengembangan Provinsi Sumatera Utara ]]>
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DOI: 10.33626/inovasi.v20i1.711
<![CDATA[ABSTRACT This study aims to examine the determinants of the decision to choose a spin off or conversion from the bank's customer side. This research then relates it to making the right policy for bank shareholders to spin off or convert. The customer's decision being tested is the effect of employee competence, bank promotion, bank technology on the decision to choose Islamic banking services with customer religiosity as a mediating variable. This study uses SEM PLS analysis by taking the case of Bank SUMUT which is facing the choice to spin off or convert. The research sample of 83 customers was obtained purposively by distributing questionnaires to all branch offices of the SUMUT bank. The results showed that the competency, technology and religiosity variables had a positive and significant impact on the customer's decision to choose a spin off or conversion. However, the Religiosity Variable is not able to strengthen the influence of Competence and Technology on the Decision to choose sharia services. This study concludes that if customers feel comfortable with the competence of employees and the quality of bank technology, then the customer's decision to choose sharia services becomes rational without the need for reinforcement from religiosity. This research has implications for recommending that bank shareholders who own UUS adopt a policy of choosing to convert rather than spin off. Keywords: Competency, Conversion, Religiosity, Spin-off, Technology]]>
<![CDATA[Implementation of Islamic Financial Instruments for the Welfare of the Labuhanbatu Community ]]>
<![CDATA[Dini Yunila Tanjung]]>;
<![CDATA[Saparuddin Siregar]]>;
<![CDATA[Yenni Samri Juliati Nasution]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023 ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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<![CDATA[The main problem of this research is to determine the implementation of Sharia financial instruments for the benefit of the Labuhanbatu community. This research aims to find out how ZIS (Zakat, Infaq, and Sadaqoh) is implemented at BAZNAS Labuhanbatu. This research uses a qualitative approach using a descriptive approach to collect data through observation, interviews, documentation, and data sources from interviews with the BAZNAS Management of Labuhanbatu Regency. The findings of this article are that ZIS management is carried out through the collection and distribution of funds collected from OPD and individuals by BAZNAS Labuhanbatu and through socialization while still providing a direct distribution mechanism according to established procedures. This research concludes that the implementation of Sharia financial instruments in Labuhanbatu has an influence on achieving community welfare (namely ZIS). The measure of community welfare was developed from 5 indicators, some of which have been implemented by Baznas.]]>
<![CDATA[Analisis Akuntansi Anggaran Pendapatan Belanja Daerah Dalam Laporan Realisasi Anggaran Dan Kesesuaian Panyajian Laporan Terhadap PSAP 02 Pada Badan Pengelola Keuangan Dan Aset Daerah Kota Medan ]]>
<![CDATA[Nurul Aini Siregar]]>;
<![CDATA[Saparuddin Siregar]]>;
<![CDATA[Wahyu Syarvina]]>
<![CDATA[ Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jrea-itb.v1i4.972
<![CDATA[This research aims to determine the presentation of the Medan City Government budget realization report prepared by the Medan City BPKAD with reference to PSAP number 02 concerning budget realization reports regulated in Government Regulation Number 71 concerning government accounting standards. The types of data used in this research are primary data and secondary data. Data collection techniques were carried out using interview techniques, observation and documentation studies. The data analysis method used is descriptive qualitative with a checklist. This research was conducted at the Regional Financial and Asset Management Agency of Medan City which is located at Jalan Captain Maulana Lubis No. 2 Medan, North Sumatra. The results of this research show that the level of conformity in implementing PSAP No.02 PP No.71 of 2010 reaches 100% using the Dean J.Champion formula. This means that the implementation of the Budget Realization Report within the Medan city government is in accordance with PSAP No.02 PP No. 71 of 2010.]]>
<![CDATA[Perlakuan Akuntansi Aset Biologis Berdasarkan PSAK No. 69 Tentang Agrikultur Pada PT. Sinar Halomoan Kab. Padang Lawas ]]>
<![CDATA[Defi Rahayu]]>;
<![CDATA[Saparuddin Siregar]]>;
<![CDATA[Nurul Inayah]]>
<![CDATA[ Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jrea-itb.v2i2.1792
<![CDATA[This research aims to find out how biological asset accounting is treated (recognition, measurement, disclosure and presentation) at PT. Sinar Halomoan Kab. Padang Lawas. This research uses a qualitative descriptive method, this method is used to view and describe the company's condition systematically. Data collection techniques using observations, interviews and documentation studies, namely annual financial report data for the 2020 period and then analyzing them so that they can provide suggestions for the future. This research was carried out at PT. Sinar Halomoan which is located in Kab. Padang Lawas, North Sumatra. The research period starts from June 2023 - July 2023. Based on the research results, it can be concluded that the Financial Report of PT. Sinar Halomoan is not yet in accordance with PSAK 69 regarding the Measurement, Presentation and Disclosure of Biological Assets, where the company still measures its Biological Assets using Acquisition Price so that PT. Sinar Halomoan has not disclosed profits or losses at the time of initial recognition of its biological assets.]]>
<![CDATA[Analisis Implementasi Laporan Keuangan Berdasarkan Peraturan Menteri Koperasi No.14 Tahun 2015 Tentang Pedoman Akuntansi USPPS Oleh Koperasi (Studi Kasus Pada BMT Sumber Barokah Pulau Rakyat) ]]>
<![CDATA[Lidiya Uzmasyah]]>;
<![CDATA[Saparuddin Siregar]]>;
<![CDATA[Atika Atika]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i4.1260
<![CDATA[This study aims to determine the application of financial reportsbased on Minister of Cooperatives Regulation No. 14 of 2015 concerning Guidelines USPPS Accounting By Cooperatives. The research method used in This research is a qualitative descriptive obtained from interviews and documentation. The research findings show that BMT Sumber Barokah Pulau Rakyat has not yet implemented financial reports based on the Regulations Minister of Cooperatives No. 14 of 2015 concerning USPPS Accounting Guidelines By Cooperatives in the presentation and preparation of financial statements. It can seen from the presentation and disclosure of transactions in the financial statements Balance Sheet Report on BMT Sumber Barokah and Temporary Syrirkah Funds combined with liabilities should be presented separately from liabilities.While in its financial accountability, BMT Sumber Barokah Pulau Rakyat only presents a statement of financial position (balance sheet), calculations equity, calculation of remaining results of operations (profit/loss), and statements of cash flows only. Matter is not in accordance with the Regulation of the Minister of Cooperatives No. 14 of 2015 About the USPPS Accounting Guidelines By Cooperatives which suggests there is reports on benevolent funds, reports on sources and use of zakat, as well as notes on financial statements Keywords: Financial Reports, Implementation of Financial Reports based on Minister of Cooperatives Regulation No. 14 of 2015 Concerning USPPS Accounting Guidelines By Cooperatives]]>
<![CDATA[Integrating Islamic Social and Commercial Finance in Financial Stability ]]>
<![CDATA[Rahmat]]>;
<![CDATA[Saparuddin Siregar]]>;
<![CDATA[Marliyah]]>;
<![CDATA[Ade Khadijatul Z. Hrp]]>
<![CDATA[ International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 5 No. 4: October 2023 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palu ]]>
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DOI: 10.56338/ijhess.v5i4.4704
<![CDATA[Integrating Islamic social and commercial finance into Islamic financial institutions can be important in maintaining the stability of the entire financial system by maximizing the role of zakat and waqf (as well as infaq, shadaqah) in the realization of micro and macro security. The aim of this research, which is a bibliographic study according to the opinions of Muslim economists, a study of the Islamic financial system and other research, reveals that documents used as discussions on the integration of Islamic economics, commercial finance and social are very important in efforts to improve the coherence of the financial system and social development. -economy in Indonesia. The type of data used by the author in this research is secondary data, namely data obtained from magazines, literary books and the Internet. The data obtained was then analyzed using descriptive analysis methods. From a macro perspective, sharia banking will increase financial system stability. If 0.5% waqf is applied to customer financing, then the waqf funds will accumulate every year. If 10% of savings customers become waqf each year, the waqf funds will accumulate for one year.]]>
