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All Journal Jurnal Kebidanan Jurnal Materi dan Pembelajaran Fisika Jurnal Sains Materi Indonesia FIAT JUSTISIA: Jurnal Ilmu Hukum JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JOIV : International Journal on Informatics Visualization Emerging Science Journal JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Business and Behavioural Entrepreneurship Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Riset Akuntansi dan Keuangan Jurnal Kreativitas PKM Unes Law Review Jurnal Teknik JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JIA (Jurnal Ilmiah Akuntansi) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ilmiah Edunomika (JIE) Jurnal Ners Jurnal Ilmiah Akuntansi Kesatuan Pamulang Law Review Jurnal Kesehatan Pasak Bumi Kalimantan Jurnal Independent Jurnal Kesehatan Tambusai Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Indonesian Journal of Sport Management Transekonomika : Akuntansi, Bisnis dan Keuangan COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Journal of Innovation Research and Knowledge Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Innovative: Journal Of Social Science Research Journal of Social Science Enrichment: Journal of Multidisciplinary Research and Development Ekalaya : Jurnal Ekonomi Akuntansi West Science Accounting and Finance JSE: Jurnal Sharia Economica Journal Economics Technology and Entrepreneur JITAA : Journal Of International Taxation, Accounting And Auditing JIAR : Journal Of International Accounting Research Jurnal Berita Ilmu Keperawatan Jurnal Pengabdian Kesehatan Masyarakat Mulawarman El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Accounting Law Communication and Technology Proceeding Of International Conference On Education, Society And Humanity Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu Journal of Business Inflation Management and Accounting
Iskandar Muda
Program Studi Teknik Industri, Fakultas Teknik, Universitas Diponegoro
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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ANALYSIS OF REVENUE SHARING FUND (DBH) REALIZATION IN DELI SERDANG REGENCY FISCAL YEAR 2024 Fahrezy, Sultan; Tampubolon, Deaz Perdinan; Muda, Iskandar
JIAR : Journal Of International Accounting Research Vol 4 No 01 (2025): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i01.1783

Abstract

This study examines the realization of the Revenue Sharing Fund (Dana Bagi Hasil/DBH) in Deli Serdang Regency for the fiscal year 2024. The DBH is one of the central government’s fiscal transfer instruments that plays a significant role in supporting local budgets, particularly in regions with limited revenue capacity. The main objec tive of this paper is to analyze the types of DBH received, the compa rison between budget allocation and realization, and the implications for regional fiscal management. Data were collected from official fin ancial reports of the Regency Government and analyzed using a desc riptive approach. The findings indicate that the total DBH allocation for Deli Serdang in 2024 reached IDR 2,527.59 billion, with realizati on amounting to IDR 2,499.97 billion or 98.91%. Almost all compon ents, including tax-based DBH (PPh, PBB, and excise) and natural resource-based DBH (oil, gas, forestry, mining, geothermal, and fisheries), recorded realization rates close to 100%. This high level of realization reflects the effectiveness of the transfer mechanism fro m the central to the regional government. Nevertheless, the strong rel iance on DBH suggests a need to strengthen its own-source revenue in order to achieve greater fiscal independence in the future.
CASH FLOW STATEMENT ANALYSIS OF BINJAI CITY GOVERNMENT’S Khairi, Rajwa; Abi Setiawan, Muhammaad; Muda, Iskandar
JIAR : Journal Of International Accounting Research Vol 4 No 01 (2025): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i01.1787

Abstract

This study aims to analyze the performance of the Binjai city government in managing regional cash in 2023. The research data is quantitative and taken from the official website of the Binjai city government. The analysis method used is the horizontal technique, namely comparative trend analysis. This study analyzes the trends in Binjai City's cash flow reports based on four activities, namely operating activities, investing activities, financing activities, and transitional activities. The results of the analysis show very strong operational performance, marked by an increase in net cash flow from operating activities of nearly 15% from the previous year and a high commitment to infrastructure development, which resulted in an increase in the net cash flow deficit from investing activities of nearly 20%. In terms of financing, the analysis results show a conservative fiscal policy, as evidenced by an increase in the net cash flow deficit from financing activities of 6.51% from the previous year for debt repayment. Therefore, the total net cash flow in 2023 is in deficit and has decreased by around 177% from the previous year. This is a challenge for the Binjai city government.
IMPLEMENTATION OF SAP NO.12 CONCERNING OPERATIONAL REPORTS OF TANJUNG BALAI CITY Yose Sinambela, Hendry Glenn; Michael Panggabean, Gilbert Partogi; Muda, Iskandar
JIAR : Journal Of International Accounting Research Vol 4 No 01 (2025): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i01.1788

Abstract

Public financial management reform in Indonesia has advanced since the implementation of accrual-based accounting under Government Regulation No. 71 of 2010. One key outcome is the inclusion of the Operational Report (Laporan Operasional/LO), which provides a comprehensive overview of financial performance. In Tanjungbalai City, the LO plays an important role in promoting transparency and accountability amid limited fiscal capacity. This study analyzes the Operational Report of the Tanjungbalai City Gov ernment for the 2023/2024 fiscal year using a descriptive quantitative method based on secondary data. The analysis compares financial figures, evaluates effectiveness and efficiency ratios, and identifies fiscal trends. Results show that total revenue in 2024 decreased by 3.78% due to a 32.32% drop in locally generated revenue, while tran sfer revenue rose by 2.25% and expenditures fell by 8.97%. The oper ational deficit declined sharply from Rp 42.8 billion in 2023 to Rp 4.6 billion in 2024an 89.25% improvementindicating better fiscal balance and efficiency. Thus, the LO serves as a vital tool for evaluating government accountability and financial performance
INCOME FROM NON-EXCHANGE TRANSACTIONS IN DELI SERDANG REGENCY 2022-2023 Haholongan Sihombing, Siti Rachel; Manihuruk, Aldi Johannes; Muda, Iskandar
JIAR : Journal Of International Accounting Research Vol 4 No 01 (2025): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i01.1789

Abstract

This study analyzes non-exchange transactions in Deli Serdang Regency for the 2022 and 2023 fiscal years based on official Local Government Financial Statements (LKPD) and Audit Board (BPK) reports. Non-exchange transactions such as grants, taxes, subsidies, and social assistancerepresent government revenues and expenditures without direct exchange of equal value. The research uses secondary data from regional budget documents, financial repor ts, and relevant literature to understand their structure, implementat ion, and impact. Findings indicate that non-exchange transactions play a crucial role in funding infrastructure, education, health, and welfare programs. Deli Serdang Regency achieved a high level of accountability, as reflected in the Wajar Tanpa Pengecualian (Unqu alified Opinion) for both years. However, dependence on central gov ernment transfers remains high, while local revenue generation and social assistance disbursements highlight ongoing fiscal challenges. The study recommends strengthening governance, adopting digital financial systems, and increasing community participation in oversig ht to enhance transparency and efficiency in managing public funds
The Effect of Sharia Transactions and Business Ethics Commitment on the Sustainability of MSMEs with Financial Accountability as an Intervening Variable (A Study of MSMEs in Medan Marelan District) Mahyudin, Mahyudin; Muda, Iskandar; Soemitra, Andri; Yusrizal, Yusrizal
Journal of Business Inflation Management and Accounting Vol 2, No 2 (2025): Juli 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/bima.v2i2.6668

Abstract

This study aims to analyze the effect of implementing sharia transactions and business ethics commitment on the sustainability of Micro, Small, and Medium Enterprises (MSMEs), with financial accountability as an intervening variable, in MSMEs in Medan Marelan District. A quantitative approach was used through the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with 327 respondents. The results of the study indicate that, directly, the implementation of sharia transactions and business ethics commitment have a significant effect on the sustainability of MSMEs. However, the implementation of sharia transactions has a negative effect on financial accountability, while business ethics commitment has a positive effect on financial accountability. Financial accountability itself was found to have a positive and significant impact on the sustainability of SMEs. Indirectly, business ethics commitment enhances SME sustainability through financial accountability, while the implementation of sharia transactions reduces SME sustainability through the financial accountability channel. These results highlight the importance of synergizing sharia values with accountable financial administration practices to achieve business sustainability. This study contributes theoretically to the development of a sharia-based SME business model, while also providing practical recommendations for business actors and stakeholders to strengthen accounting education and business ethics in SME operations.
Ushul Fiqh sebagai Landasan Epistemologis Ekonomi Islam dalam Menghadapi Isu Ekonomi Global Iwandi, Iwandi; Harroni, Jum; Muda, Iskandar; Soemitra, Andri; Yusrizal, Yusrizal
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.21259

Abstract

Peran Ushul Fiqh sebagai landasan epistemologis bagi pengembangan ekonomi Islam dalam konteks global yang penuh tantangan. Globalisasi telah membawa dampak signifikan terhadap sistem ekonomi dunia, mulai dari ketimpangan distribusi kekayaan, eksploitasi sumber daya alam, hingga krisis keuangan yang berulang. Dalam situasi tersebut, ekonomi Islam diharapkan dapat menghadirkan solusi alternatif yang berkeadilan dan berkelanjutan. Ushul Fiqh, sebagai metodologi dasar dalam menggali hukum Islam dari sumber-sumber primer seperti Al-Qur’an, Sunnah, ijma’, dan qiyas, memiliki fungsi lebih luas daripada sekadar instrumen hukum. Ia juga menjadi fondasi epistemologis yang dapat menuntun pada penyusunan kerangka teori ekonomi Islam yang adaptif terhadap dinamika global. Penelitian ini menggunakan pendekatan tinjauan pustaka sistematis dengan menelaah literatur klasik dan kontemporer yang berkaitan dengan hubungan antara Ushul Fiqh dan ekonomi Islam. Analisis menunjukkan bahwa Ushul Fiqh mampu memberikan prinsip-prinsip normatif, seperti keadilan (‘adl), kemaslahatan (maslahah), dan keseimbangan (tawazun), yang relevan dalam menjawab isu-isu global. Misalnya, dalam menghadapi ketidakadilan distribusi pendapatan, Ushul Fiqh menawarkan instrumen zakat, infak, dan wakaf yang berakar pada nilai-nilai keadilan sosial. Demikian pula, dalam menghadapi eksploitasi sumber daya, prinsip maqasid al-shariah dapat dijadikan pijakan dalam merumuskan kebijakan ekonomi berkelanjutan. Integrasi Ushul Fiqh sebagai landasan epistemologis ekonomi Islam tidak hanya memperkuat identitas keilmuan Islam, tetapi juga memberikan kontribusi signifikan terhadap wacana ekonomi global. Kajian ini merekomendasikan perlunya pengembangan riset multidisipliner yang menghubungkan Ushul Fiqh dengan isu-isu kontemporer agar ekonomi Islam dapat tampil sebagai alternatif yang lebih aplikatif, kompetitif, dan relevan di tingkat internasional.
Pengaruh Pembiayaan Mudharabah dan Murabahah terhadap Pertumbuhan UMKM Studi Kasus pada Anggota di BMT di Kecamatan Percut Sei Tuan Mutthaqin, M. Satrya; Hasibuan, Faisal Umardani; Cahyadi, Rahmad; Muda, Iskandar; Soemitra, Andri; Yusrizal, Yusrizal
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): 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.v6i11.10039

Abstract

This study aims to analyze the influence of mudharabah and murabahah financing on the development of Micro, Small, and Medium Enterprises (MSMEs) among Baitul Maal wat Tamwil (BMT) members in Percut Sei Tuan District. The research background is based on the strategic role of MSMEs in the national economy, but they still face a major obstacle in the form of limited capital. BMT as a sharia financial institution is present to offer financing solutions based on sharia contracts, specifically mudharabah and murabahah, which are expected to be able to support the growth of community businesses. The research method used a quantitative approach with primary data collected through questionnaires. The research subjects were BMT members in Percut Sei Tuan District, with a Likert scale as the measurement instrument. Data analysis was conducted through classical assumption tests (normality, multicollinearity, and heteroscedasticity tests) and multiple regression tests including the t-test, F-test, and coefficient of determination (R²). The results showed that mudharabah financing had a positive and significant effect on the development of MSMEs, while murabahah financing had no significant effect. Simultaneously, both types of financing influence the development of MSMEs with an Adjusted R Square value of 0.165, meaning that only 16.5% of the variation in MSME development can be explained by these two variables, while the remaining 83.5% is influenced by other factors outside the study. This finding emphasizes the importance of optimizing mudharabah financing in encouraging MSME growth. Furthermore, additional strategies are needed, both from Islamic financial institutions and local governments, to improve access to capital and Islamic financial literacy for MSMEs.
Implementasi Konsep Keadilan dalam Akad Mudharabah: Studi pada Lembaga Keuangan Mikro Syariah Zulkarnaen, Zulkarnaen; Hakim Siregar, Lukmanul; Muda, Iskandar; Soemitra, Andri; Yusrizal
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): 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.v6i11.10184

Abstract

This study aims to analyze the implementation of the principle of justice (al-‘adl) in mudharabah contracts within Islamic Microfinance Institutions (LKMS) in Indonesia. The rapid growth of the Islamic economy demands the application of contracts that align with Islamic values, one of which is mudharabah—a partnership between the shahibul maal (capital provider) and the mudharib (entrepreneur)—based on fair and transparent profit-sharing principles. The research employs a qualitative method using a library research approach and a comparative analysis between the concepts of fiqh muamalah and modern regulations such as the DSN-MUI fatwas and OJK regulations concerning LKMS. The findings reveal that, conceptually, the mudharabah contract reflects the value of justice through the balance of rights and obligations between capital owners and business managers. However, in practice, LKMS still face several challenges, including institutional dominance in determining profit-sharing ratios (nisbah), low transparency in business reporting, and weak sharia supervision. These issues indicate a gap between the normative principles of fiqh muamalah and their regulatory implementation in practice. This study recommends the formulation of maqashid sharia-based contract frameworks, the enhancement of human resource capacity in fiqh muamalah and Islamic accounting, and the strengthening of the Sharia Supervisory Board’s function to ensure comprehensive implementation of justice in every contract.
Co-Authors Abdullah, Noor Marini Haji Abelia, Putri Kesha Abi Setiawan, Muhammaad Adam, Muhammad Fadlan Ade Kusuma, Sambas Adlina, Refah Rezkiana Putri Aginta, Windy AGUS AGUS Ahmad Sanusi AHMAD, ERWAN Amini, Salisa Aminuddin, Muhammmad Amir, Yufitriana Andreas, Meiko Andri Soemitra Annisa Muhyi Annisa, Afifah Apriliza, Yafika Aqila, Syauqi Ardi Hirmansah Arif Budiman Ariffin, Ku Halim Bin Ku Azizul Kholis, Azizul Azwar Manaf Bahtiar Bahtiar Bahtiar Bahtiar Bakry, Mohammad Ryan Betavia, Ade Elsa Br Purba, Neni Marlina Cahyadi, Rahmad Cecilia Rumapea, Ignacia Dewi, Nurul Aulia Dharma Mohamad, Eka Dhian Rosalina, Dhian Dito Aditia Darma Nasution Dudnik, Olesya Dwi Nopriyanto Edwar, Ferry Erawan Kurniadi Erika Erika Erlina Erlina Erny Kencanawati Erwin Abubakar Fahrezy, Sultan Fanny Metungku Faridani, Mutia Riska Firman Syarif Fridolend, Riko Gladysheva, Marina Grebennikova, Veronica Haholongan Sihombing, Siti Rachel Haji Abdullah, Noor Marini Hakim Siregar, Lukmanul Harahap, Angginun Juwita Sari Harahap, Litha Atikah Harroni, Jum Hasibuan, Faisal Umardani Hayati Ukami, Susan Heri Heri, Heri Hutasuhut, Syakira Faira Idhar Yahya Ismail Isro Aini, Athifa Ivana Limbong, Marhsya Prita Iwandi, Iwandi Jeffry Handhika Kadariah , Siti Kesuma, Sambas Ade Khairi, Rajwa Khemkhaeng, Chalermchai Khumaidi Khumaidi Khumaidi Kiki Fadlurahman Kirey, Anastasya Putri Kosov, Mikhail Kurniawan, Karto Kusnaedi, Kusnaedi Kutsuri, Georgiy Lantsova, Irina Lumbantobing, Septi Mahyudin Mahyudin Manihuruk, Aldi Johannes Manihuruk, Eloy Fita Martijanti Meutia Dewi, Meutia Michael Panggabean, Gilbert Partogi Mika Debora Br Barus Misrawati Misrawati Morán, Próspero Muhammad Kamil Mutthaqin, M. Satrya Nadia Nadjib, Nadjib Naibaho, Gilberta Noprianto, Dwi Novita Sari Nur Aliah, Nur Nur Amalia, Syahamah Nurlaila Fitriani Pangaribuan, Meiko Andreas Porkas Sojuangon Lubis Pradoto Ambardi Pratikto Pratikto Purnama Sari, Eka Puspa Sari, Rita Puspasari, Rita Putra, Panca O. Hadi Putri Adity, Safira Qintara, Datin Qorib, Ahmad Rahmadani Rahmadani Ramadhan, Andry Ramadhani Daulay, Kesya Aulia Ramadhani, Dina Amanda Rujiman, FNU Ruminem, Ruminem Ryan Bakry, Mohammad Samsugito, Iwan Santosa, Irwan Saparuddin Siregar Saputra, Jumadil Saputra, Rudi Saragih , Bintan R. Sari, Rita Puspa Sartono Sartono, Sartono SEGATI, AHDA Shcherbatykh, Lyudmila Sholichin Sholichin Sholichin, Sholichin Silalahi, Amlys Syahputra Silalahi, Daniel Simamora, Lisbetria Singer, Nermeen Siregar, Fachrul A Siregar, Tetty Handayani Situmorang, Yesika Soemitra, Yusrizal Soffi Sembiring, Adelya Sugianto Sugianto Susanti, Annisa Aprillia Susanti, Widya Sutrisno, Sutrisno Syafrizal Helmi, Syafrizal Syahrun, Syahrun Syuhada, Putri Tampubolon, Deaz Perdinan Tri Dharma Sipayung, Tri Dharma Widiastuti, Ida Ayu Kade Sri Widjiantoro, Surya Tegar Wijaya, Muhamad Suma yeni absah Yose Sinambela, Hendry Glenn Yulianto, Ari Gana Yusrizal Yusrizal Yusrizal Yusuf Hidayat Yusuf, Chandra Zulkarnaen Zulkarnaen