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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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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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SISTEM AUDITING DAN PENGENDALIAN INTERNAL TERHADAP PENINGKATAN BUDAYA KINERJA DINAS TENAGA KERJA SUMATERA UTARA Aulia Wardhana; Saparuddin Siregar
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 3 (2022): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v2i3.773

Abstract

Unqualified Opinion on LKPD by the BPK RI 2021, which was obtained by the North Sumatra Provincial Government, partly due to the appropriateness of the effectiveness of internal control which also influenced the motivation of the Medan City Manpower Office, North Sumatra, to create a performance culture that is able to answer public needs through an audit system and internal control, although constrained in mastering the SIMDA application program. This study used the library research method and checklist tables as data analysis which were observed for 1 month. It was concluded that the results appear if the Medan City Manpower Office employees try to run the accounting system well, it can be seen from the routine evaluation and corrective action, preventive makes employees related to their fields continue to push themselves to improve their performance again, especially in understanding SIMDA. The performance culture that has been created can be seen from its social media accounts, which are very responsive and active in responding to the needs of the Medan people for jobs and the improvement of soft or hard skills utilizing training and coaching held by the Medan Manpower Office.
Analisis Anggaran Sebagai Kebijakan Salah Satu Alat Pengendalian Kinerja Pada Badan Pengelola Keuangan Dan Aset Daerah (BPKAD) Provinsi Sumatera Utara Kota Medan Muhammad Dhio Natama Harahap; Saparuddin Siregar
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 1 (2024): Januari : MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i1.151

Abstract

This study aims to determine the budget as one of the performance control tools at the Regional Finance and Asset Management Agency (BPKAD) of North Sumatra Province, Medan City. The data collection techniques used were interviews and documentation. The types of data used are quantitative data and qualitative data. The source of data used in this study is secondary data, in the form of Regional Budget Realization Reports. The analysis method used is a comparative descriptive analysis method, namely by comparing the budget with realization in various sources of financing using variance analysis. The results showed that there were irregularities in excess funds of 68.41%, 69.96%, 99.20%, and 32.52% in the budget of BPKAD Medan City for 2022. The conclusion from the analysis and realization of expenditures is that in the 2022 fiscal year, the BPKAD Medan City experienced deviations. Where deviations occur due to the budget that is not absorbed in the budget and expenditure realization. Performance control at the Medan City BPKAD for 2022 is considered good because the budget is greater than the realization in terms of budget variance and expenditure realization variance.
Peran Islamic Social Finance di Indonesia Menuju Sustainable Development Goals (SDGs) Yenni Samri Juliati Nasution; Saparuddin Siregar; Zen, M. Afif Shahputra; Edi Faisal Harahap; Rodi Syafrizal; Dewi Sundari
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10640

Abstract

This article discusses the important role of Islamic Social Finance (ISF) in supporting the achievement of the Sustainable Development Goals (SDGs) in Indonesia. ISF, which includes instruments such as zakat, infaq, sadaqah, and waqf, has great potential to contribute significantly to poverty alleviation, education improvement, public health, and environmental sustainability. Through effective management and collaboration between stakeholders, ISF can improve the social and economic welfare of the community, especially among vulnerable groups. However, challenges in optimizing ISF instruments are considerable, including the lack of understanding of the government and stakeholders in implementing ISF and the recent development of digital platforms. This article discusses the importance of ISF in achieving the SDGs and recommends the development of digital platforms, integrated Islamic social financing models, and community-based education initiatives to increase the effectiveness of ISF. With an innovative and collaborative approach, ISF is expected to be an effective tool in enhancing the role of Islamic economics in Indonesian society to achieve the SDGs and create a sustainable positive impact on society and the environment in Indonesia. For this reason, a development driving force is needed so that the SDGs and ISF targets can be achieved. This research is limited by inadequate digital infrastructure, unclear regulations, and a lack of trained human resources. Future research should focus on raising public awareness of ISF, developing supportive regulations, strengthening collaboration between the government and financial institutions, and exploring innovations in ISF products.
Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada Laporan Keuangan Badan Usaha Milik Desa (BUM Desa) Perkebunan Bukit Lawang Kecamatan Bahorok Selly Febriana; Saparuddin Siregar; Nurul jannah
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 4 (2024): Oktober : MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i4.1051

Abstract

Financial statements are an important tool to obtain information in connection with the presentation of the financial statements of an organization or company in decision-making. BUM Desa is a government program where in recording its finances requires complete financial reports. However, in the presentation of its financial statements, the Bukit Lawang Plantation Village BUM has limitations in recording it. The purpose of this study is to find out the presentation of BUM Village financial statements and the application of Financial Accounting Standards based on SAK EMKM. The method used in this study is a qualitative research method. The data collection technique is using observation, interviews, and documentation. The results of this study are from the results of the analysis showing that the presentation of the financial statements of the Bukit Lawang Plantation Village BUM is still simple, namely the journal of outgoing money, incoming money, and balance sheet mutations. In the implementation of SAK EMKM, based on the results of the comparison of criteria between the criteria for SAK EMKM's financial statements and BUM Desa shows that BUM Desa in the presentation of its financial statements has not implemented SAK EMKM.
The Effect Of Accountability And Transparency Of Financial Accountability Reporting On The Budget Management Of School Operational Assistance Funds (Bos) At Sds Al Washliyah 5 Belawan Medan City Teti Tri Astuti Jusasni; Saparuddin Siregar; Muhammad Lathief Ilhamy Nasution
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.168

Abstract

This study is a quantitative research that aims to examine the effect of accountability and transparency of financial reporting accountability on the management of the School Operational Assistance (BOS) budget. The location of this research is SDS Alwashliyah 5 Belawan Medan City. The data used are primary data and secondary data. Primary data was collected through the distribution of questionnaires to respondents. The secondary data in this study is in the form of documents, such as records of BOS fund distribution and BOS fund expenditure records. The sampling technique used is purposive sampling. The analysis method used is multiple linear regression analysis using SPSS 24 (Statistical Product and Service Solution) software. The results of this study show that (1) Accountability affects the management of BOS funds, meaning that with accountability schools can be said to be responsible for the management of BOS funds. So that schools can improve the quality of financial accountability reporting, and gain the trust of parents, the community, and also the government. (2) Transparency affects the management of the BOS fund budget. This means that if the management of BOS funds is managed by prioritizing the principle of transparency, it will increase the effectiveness of BOS fund management.
ANALYSIS OF THE IMPACT OF THE JOINT LIABILITY FINANCING SYSTEM ON PNM MEKAAR CUSTOMERS IN MEDAN CITY FROM AN ISLAMIC ECONOMIC PERSPECTIVE Ismail, Abdurrozzaq; Saparuddin Siregar; Bi Rahmani, Nur Ahmadi
International Journal of Cultural and Social Science Vol. 6 No. 4 (2025): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v6i4.1191

Abstract

PT. Permodalan Nasional Madani (PNM) continues to strengthen the people's economy by empowering MSME customers fostered by PNM Mekaar. Financing provided by PNM Mekaar is distributed in groups from the beginning, agreed upon by each member. This research was conducted at Medan City. This research was conducted to determine and analyze the implementation of the joint liability financing system on customers, the socio-economic impacts experienced by customers related to the implementation of the joint liability financing system, as well as the perspective of Islamic economics on the impact of the joint liability financing system on PNM Mekaar Medan City customers. The approach in this research applies descriptive qualitative research using primary and secondary data. Data collection techniques through observation, interviews and documentation with data analysis using the Miles and Huberman model. The results of the study show that: 1). The implementation of the joint liability financing system on PNM Mekaar Medan City customers shows that this mechanism does not only function as a financial instrument, but also as a means of strengthening solidarity, togetherness and collective responsibility among group members. 2). The socio-economic impacts experienced by customers related to the implementation of the PNM Mekaar Medan City joint financing system show the benefits and challenges directly felt by group members. This system has been proven to encourage increased business capital, increased income and improved family economic conditions through the sustainability of more stable micro-business activities. In addition, the group-based mechanism is able to strengthen solidarity, togetherness, discipline and collective responsibility among members, as well as open up opportunities for business independence that were previously difficult to achieve. 3). The Islamic economic perspective on the impact of the joint financing system on PNM Mekaar Medan City customers can be seen as aligned with Islamic principles because it emphasizes the values of justice, togetherness, transparency of contracts, prohibition of usury, freedom from coercion and the application of the principle of ta'?wun (mutual assistance).
Pengawasan Rutin oleh Praktisi Akuntansi terhadap Bank Berbasis Syariah Al-Ghifari, Abu Dzar; Saparuddin Siregar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (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.v5i5.1551

Abstract

Sharia audit in Islamic banks aims to verify the compliance of these banks with Sharia principles and good governance. Sharia auditors need to have a comprehensive understanding of Sharia principles and relevant Sharia audit standards. They are required to collect sufficient and relevant evidence to support their audit conclusions, evaluate the collected evidence to ensure the compliance of Islamic banks with Sharia principles and good governance, and communicate the audit results to stakeholders. The implementation of Sharia audit standards in Islamic banks involves selecting adequate Sharia auditors, careful planning of Sharia audits, meticulous execution of Sharia audits, clear and transparent reporting of Sharia audit results, and effective follow-up on Sharia audit results. Competencies required by Sharia auditors include knowledge of Islamic law, fiqh muamalah, skills in accounting and auditing, and special characteristics as Sharia auditors.
The Potential of Stock Endowment in Indonesia as an Instrument for Islamic Economic Development Catur Hayati Wulandari; Saparuddin Siregar; Aqwa Naser Daulay
MALIA: Jurnal Ekonomi Islam Vol 14 No 2 (2023)
Publisher : Department of Islamic Economics, Faculty of Islamic Religion, Yudharta University Pasuruan, East Java, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/ml.v14i2.4179

Abstract

The potential of stock endowment in Indonesia for Islamic economic development holds great promise, especially given the majority Muslim population. This potential can be optimized to enhance the impact of stock endowment. This research aims to explore the utilization of stock endowment as a catalyst for Islamic economic growth, evaluate effective management strategies for stock endowment, and assess its potential in Indonesia. Using a qualitative approach, this study involves a literature review through metasynthesis. The findings indicate a significant potential for stock endowment in Indonesia, with investors continuously increasing. These funds could play a crucial role in addressing economic challenges within the principles of Islam, including education, healthcare, economic initiatives, and infrastructure development, if allocated optimally and comprehensively.
Pengawasan Rutin oleh Praktisi Akuntansi terhadap Bank Berbasis Syariah Al-Ghifari, Abu Dzar; Saparuddin Siregar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (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.v5i5.1551

Abstract

Sharia audit in Islamic banks aims to verify the compliance of these banks with Sharia principles and good governance. Sharia auditors need to have a comprehensive understanding of Sharia principles and relevant Sharia audit standards. They are required to collect sufficient and relevant evidence to support their audit conclusions, evaluate the collected evidence to ensure the compliance of Islamic banks with Sharia principles and good governance, and communicate the audit results to stakeholders. The implementation of Sharia audit standards in Islamic banks involves selecting adequate Sharia auditors, careful planning of Sharia audits, meticulous execution of Sharia audits, clear and transparent reporting of Sharia audit results, and effective follow-up on Sharia audit results. Competencies required by Sharia auditors include knowledge of Islamic law, fiqh muamalah, skills in accounting and auditing, and special characteristics as Sharia auditors.
Baitul Mal Qanun as An Instrument for Economic Development in Aceh: A SWOT Analysis Akmal; Nurhayati; Saparuddin Siregar
Journal of Islamic Economics and Business Vol. 5 No. 1 (2025): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

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

Abstract

This study aims to analyze the implementation of Qanun No. 3 of 2021 concerning Baitul Mal in Aceh Province using the SWOT (Strengths, Weaknesses, Opportunities, Threats) approach to evaluate its contribution to economic development, particularly in poverty alleviation, MSME empowerment, and improving community welfare. The research employs a descriptive qualitative method by collecting data from the annual reports of Baitul Mal Aceh, BPS Aceh statistics, and in-depth interviews with Islamic economic experts and stakeholders. The findings reveal that the Qanun provides a strong legal framework; however, zakat collection has only reached 6% of the potential IDR 1.5 trillion in 2024, limiting its impact on poverty reduction (a decline from 15% in 2023 to 14.5% in 2024). The productive zakat program has proven to increase beneficiaries’ income by 15% (IDR 14.13 billion distributed to 4,895 MSMEs), although unequal distribution and limited human resources remain major constraints. The study implies the need for institutional reform of Baitul Mal by enhancing transparency, digitalization, and inter-unit coordination. Policy recommendations include the development of a digital zakat platform, training 200 certified amil between 2025–2027, and harmonizing fiscal policies with the central government to recognize zakat as a deductible from income tax.
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