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All Journal Jurnal Akuntansi Muhammadiyah Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Hukum Samudra Keadilan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL MANAJEMEN (EDISI ELEKTRONIK) Journal of Education, Humaniora and Social Sciences (JEHSS) AT-TASYRI' Jurnal Ilmiah Prodi Muamalah JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah J-ISCAN : Journal of Islamic Accounting Research International Journal of Trends in Accounting Research Jurnal Abdimas ADPI Sosial Dan Humaniora International Journal of Science and Society (IJSOC) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Trends in Accounting Research INASJIF Islamic Banking and Finance J-ISCAN : Journal of Islamic Accounting Research
Muhammad Syafril Nasution
Institut Agama Islam Negeri Lhokseumawe
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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THE EFFECT OF INTERNAL AUDIT, ANTI-FRAUD STRATEGY, AND DISCLOSURE OF RISK MANAGEMENT IN THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE IN ISLAMIC BANKING Nasution, Muhammad Syafril

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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1665

Abstract

The purpose of this study was to determine the effect of internal audit, anti-fraud strategy, and risk management disclosure in the implementation of good corporate governance in Islamic banking. This study uses a quantitative method. The population in this study were all Islamic banking units (Islamic Commercial Banks) in Indonesia which were selected using the purposive sampling method. The data sources in this study are secondary data, financial statements, and Islamic bank CGC reports. Analysis of research data using F test, Coefficient of Determination test (R2), and t-test. Based on the results of research and data processing, it can be concluded that: 1) Internal Audit has no positive and significant effect on the implementation of Good Corporate Governance in Islamic Banking with a tcount of -1.794 (> ttable) with a significance value of 0.078 (sig > 0.05); 2) Anti-Fraud Strategy has a positive and significant impact on the implementation of Good Corporate Governance in Islamic Banking with a tcount of 2.173 (> ttable) with a significance value of 0.034 (sig < 0.05); and 3) Risk Management Disclosure has a positive and significant effect on the implementation of Good Corporate Governance in Islamic Banking by obtaining a t count of 2.173 (> t table) with a significance value of 0.034 (sig < 0.05).
ANALISA PERBANDINGAN KINERJA PERBANKAN SYARIAH DAN KONVENSIONAL PRA DAN PASCA COVID-19 Nasution, Muhammad Syafril; Husni Kamal
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 13 No. 1 (2021): At-Tasyri': Jurnal Ilmiah Prodi Muamalah
Publisher : Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47498/tasyri.v13i1.470

Abstract

The Purpose of this study is to compare the differences between the development of Islamic banking performance and conventional banking performance in the previous few months before and after the covid-19 pandemic. this analysis contrasts the finding of previpus studies with the two formas of banking that were not related to the covid pandemic in the preceding year. Multiple financial ratios were used in previous studies to determine the financial efficiency of banks. Based on previous research, there are several ratios used to see the performance of both Islamic banking and conventional banking, including liquitdy ratios, profitability ratios, solvency ratios, and efficiency ratios.
PRODUKTIVITAS USAHA MINYAK NILAM SIDO MULYO ACEH UTARA DALAM PERSPEKTIF EKONOMI ISLAM Kamal, Husni; Nasution, Muhammad Syafril
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 13 No. 2 (2021): At-Tasyri': Jurnal Ilmiah Prodi Muamalah
Publisher : Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47498/tasyri.v13i2.688

Abstract

Produktivitas merupakan faktor utama yang bisa mempengaruhi kesanggupan bersaing dalam dunia usaha, dengan meningkatkan produktivitas maka kesejahteraan akan didapatkan serta dapat mengurangi angka kemiskinan di daerah. Penelitian yaitu Untuk mengetahui Produktivitas usaha minyak nilam di Desa Sido Mulyo Kecamatan Kuta Makmur Kabupaten Aceh Utara dalam perspektif Ekonomi Islam. Metode yang digunakan dalam penelitian ini yaitu kualitatif dengan pendekatan studi lapangan dengan melakukan mewawancara dengan pihak terkait. Hasil penelitian memberikan kesimpulan bahwa kurangnya produksi dan inovasi dalam pengolahan minyak nilam, padahal dalam islam sangat menganjurkan produktivitas usaha untuk meningkatkan kesejahteraan
Financial Performance Assessment of Islamic Commercial Banks Post Covid-19: Mediation Role of Profitability yanti, evi maulida; Nasution, Muhammad Syafril; Rusydi; Nurfaza, Arina; Jamaluddin
Jurnal Manajemen (Edisi Elektronik) Vol. 16 No. 2 (2025): Jurnal Manajemen (Edisi Elektronik)
Publisher : UPT Jurnal & Publikasi Ilmiah SPs Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jm-uika.v16i2.17990

Abstract

This study is a quantitative study using data in the form of financial reports of Islamic Commercial Banks in Indonesia after Covid-19. The report data used from 2021 to 2023 were collected through the official websites of each bank and the Financial Services Authority (www.ojk.go.id). In assessing the financial performance of Islamic Commercial Banks, there are several variables used in this study, including: intervening variables, namely profitability, dependent variables, namely non-performing financing, and independent variables, namely: capital adequacy ratio and operating expenses to operating income. The results of the study indicate that the capital adequacy ratio and operating expenses to operating income have no relationship to return on assets, capital adequacy ratio and return on assets also have no relationship to non-performing financing, while operating expenses to operating income have an effect on non-performing financing. Based on the Sobel test conducted, it can be concluded that return on assets is not able to mediate the capital adequacy ratio and operating expenses to operating income against non-performing financing.
Combating Poverty and Social Inequality in 2023 a Global Imperative for Equitable Development and Social Justice Ruhana, Faria; Nasution, Muhammad Syafril; Susniwan; Ardieansyah; Sutiapermana, Aden
International Journal of Science and Society Vol 6 No 1 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i1.1081

Abstract

In the last decade, poverty and social inequality have become increasingly pressing global challenges, exacerbated by the impact of the global economy, climate change, and the digital revolution. Rising inequality and unequal distribution of wealth not only hinder economic growth but also give rise to social and political instability. The fight against this problem requires a deep understanding of its causal factors and impact on global development. This research aims to analyze the factors that cause poverty and social inequality and their impact on global development, with a focus on solutions to overcome these problems. The research methodology uses a descriptive qualitative approach, with data obtained from relevant literature studies and in-depth analysis of the phenomenon. Data was collected from previous research results and processed through qualitative analysis to build a comprehensive understanding. The research results show that global economic factors, climate change, technology, public policy, and socio-cultural factors are the main causes of poverty and inequality. Its impact on global development includes stunting economic growth, social instability, and reduced access to health and education services. This research also finds that the solution to this problem requires international cooperation, innovative policies from governments, active contributions from the private sector, and the participation of non-governmental organizations. A multidisciplinary and participatory approach, as well as the use of technology and innovation, is needed to create sustainable solutions. Overall, this research provides new insights into strategies for achieving more inclusive and equitable development amidst current global challenges.
ANALISIS RASIO KEUANGAN BANK ACEH SYARIAH DAN BANK SYARIAH INDONESIA Nasution, Muhammad Syafril; Shahri, Muhammad Alfi
Indonesian Scientific Journal of Islamic Finance Vol 4 No 1 (2025): Indonesian Scientific Journal of Islamic Finance
Publisher : Faculty of Islamic Economics and Business, Sultan Aji Muhammad Idris State Islamic University of Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/inasjif.v4i1.11329

Abstract

This study aims to analyse and compare the financial performance of Bank Aceh Syariah (BAS) and Bank Syariah Indonesia (BSI). The two banks have different structural and operational characteristics, with BAS being the first regional bank to fully convert to the sharia system, while BSI is the largest sharia bank in Indonesia, resulting from the merger of three state-owned banks. This study employs a qualitative method with a comparative approach to four key financial ratios: non-performing financing (NPF), capital adequacy ratio (CAR), liquidity ratio (FDR), and return on equity (ROE). The results indicate that BSI generally outperforms BAS in terms of financial performance. BSI demonstrates lower financing risk, stronger capitalisation, healthy liquidity, and higher profitability. Meanwhile, BAS continues to show good stability and strategic relevance in Aceh's economic development. This comparison is expected to provide insights to stakeholders in evaluating the strengths and challenges of each bank in supporting the national sharia financial system.
GOOD CORPORATE GOVERNANCE DAN MAQASHID SYARIAH DALAM PENGUATAN LEMBAGA KEUANGAN SYARIAH DI INDONESIA Husni Kamal; Muhammad Iqbal; Muhammad Syafril Nasution
Jurnal Hukum Samudra Keadilan Vol 20 No 2 (2025): Jurnal Hukum Samudra Keadilan
Publisher : Fakultas Hukum, Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jhsk.v20i2.12991

Abstract

Penelitian ini bertujuan untuk menganalisis keterkaitan antara Good Corporate Governance (GCG) dan Maqashid Syariah dalam memperkuat tata kelola lembaga keuangan syariah di Indonesia. Metode yang digunakan adalah penelitian hukum normatif dengan pendekatan konseptual dan perundang-undangan, serta dianalisis melalui studi literatur terhadap regulasi nasional, fatwa DSN-MUI, dan teori tata kelola korporasi syariah. Hasil penelitian menunjukkan bahwa GCG merupakan instrumen penting dalam memastikan profesionalisme, transparansi, akuntabilitas, dan tanggung jawab sosial lembaga keuangan syariah. Namun, prinsip-prinsip tersebut belum sepenuhnya mencerminkan nilai-nilai maqashid syariah yang menekankan pemeliharaan agama (hifzh ad-din), jiwa (hifzh an-nafs), akal (hifzh al-‘aql), harta (hifzh al-mal), dan keturunan (hifzh an-nasl). Integrasi antara GCG dan maqashid syariah menghasilkan sistem tata kelola yang tidak hanya berorientasi pada kepatuhan regulatif, tetapi juga pada pencapaian keadilan, kemaslahatan, dan keberlanjutan sosial. Kesimpulannya, sinergi kedua prinsip tersebut merupakan fondasi strategis bagi penguatan tata kelola lembaga keuangan syariah di Indonesia agar memiliki legitimasi hukum, moral, dan spiritual yang utuh dalam mendukung sistem ekonomi nasional yang berkeadilan.
Analisis Rasio Rentabilitas Kinerja Keuangan Bank Aceh Syariah Periode 2020–2024 Nurhasanah, Ishma; Muhammad Fatihul Haq; Muhammad Syafril Nasution
Islamic Banking and Finance Vol. 5 No. 2 (2025)
Publisher : Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/ibf.v5i2.6000

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja rentabilitas Bank Aceh Syariah selama periode 2020–2024 dengan menggunakan rasio Return on Assets (ROA), Net Operating Margin (NOM), dan Financing to Deposit Ratio (FDR). Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan Bank Aceh Syariah. Hasil penelitian menunjukkan bahwa ROA Bank Aceh Syariah cenderung stabil meskipun mengalami penurunan tipis di akhir periode penelitian, yang mengindikasikan adanya tekanan terhadap profitabilitas akibat meningkatnya biaya operasional dan kebutuhan pencadangan risiko. NOM menunjukkan pergerakan yang relatif stabil, mencerminkan kemampuan bank dalam menjaga margin pendapatan operasional meskipun menghadapi tantangan efisiensi. Sementara itu, FDR berada pada tingkat yang terkendali, yang menunjukkan bahwa bank mampu menjalankan fungsi intermediasi secara hati-hati tanpa menimbulkan tekanan likuiditas yang berlebihan. Secara keseluruhan, kinerja rentabilitas Bank Aceh Syariah mencerminkan keberhasilan bank dalam menjaga stabilitas keuangan pada masa pemulihan pascapandemi, namun masih memerlukan upaya peningkatan efisiensi dan optimalisasi pendapatan operasional untuk mendukung keberlanjutan profitabilitas jangka panjang.
The Influence of Management Accounting Systems on Manufacturing Company Performance in Indonesia Ulfah, Almira Keumala; Ramadhan, Ramadhan; Nadilla, Trie; Nasution, Muhammad Syafril; Hardjito, Awis
Jurnal Akuntansi Muhammadiyah (JAM) Vol 15, No 2 (2025): Edisi Juli - Desember 2025
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v15i2.2521

Abstract

This study aims to analyze the influence of management accounting systems (MAS) on the performance of manufacturing companies in Indonesia. In the context of global competition and the increasingly complex dynamics of the manufacturing industry, the existence of MAS is crucial because it provides relevant, accurate, and timely information for managers in strategic and operational decision-making processes. Company performance in this study is measured through two main dimensions: financial aspects (cost efficiency and profitability) and non-financial aspects (product innovation, customer satisfaction, and production quality). The research method uses a quantitative approach with data collection through a survey of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The data obtained were analyzed using multiple linear regression to examine the relationship between independent and dependent variables. The results show that the implementation of MAS has a positive and significant impact on the performance of manufacturing companies. Effective implementation of MAS has been proven to increase production cost efficiency, improve internal control, and encourage increased company competitiveness in the market. These findings emphasize the strategic role of MAS not only as a recording tool, but also as a managerial instrument that supports the sustainability and growth of companies in the era of digitalization and global competition. This research provides practical implications for company management to continue optimizing the use of MAS, so that the information produced can be more relevant, timely, and useful in supporting strategic decision-making oriented towards improving long-term performance.
DETERMINANTS OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: EMPIRICAL EVIDENCE FROM MINING COMPANIES IN INDONESIA (2020–2022) Raisa Delvina; Nadilla, Trie; Nasution, Muhammad Syafril
J-ISCAN: Journal of Islamic Accounting Research Vol. 7 No. 2 (2025): J-ISCAN : Journal of Islamic Accounting Research
Publisher : Universitas Sultanah Nahrasiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v7i2.7206

Abstract

This study aims to determine the influence of profitability, liquidity and leverage on corporate social responsibility (CSR) disclosures (case studies of mining companies listed on the Indonesia Stock Exchange (IDX) for 2020-2022). This study employs a quantitative research approach. Secondary data are used as the data collection technique, while the sample is selected using purposive sampling. Data analysis is conducted using EViews version 12, as the study utilizes panel data. The stages of analysis include classical assumption tests and the estimation of panel data regression models, consisting of the Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM). Selection of data regression models panel with chow test, hausman and lagrange multiplier, panel data regression analysis using t test, F test and the coefficient of determination (R2). The results of this study indicate that from the results of selecting the panel data regression model selected REM, then 1) Profitability has a significant positive effect on CSR recognition in Mining Companies Registered on the Indonesia Stock Exchange (IDX) in 2020-2022. 2) Liquidity has a significant negative effect on CSR recognition at Mining Companies Listed on the Indonesia Stock Exchange (IDX) for 2020-2022. 3) Leverage has a significant negative effect on CSR recognition in Mining Companies Listed on the Indonesia Stock Exchange (IDX) for 2020-2022. 4) Profitability, liquidity and leverage have a jointly significant positive effect on the recognition of CSR in Mining Companies Listed on the Indonesia Stock Exchange (IDX) in 2020-2022
Co-Authors Almira Keumala Ulfah Evi Maulida Yanti Faria Ruhana Hardjito, Awis Heny Rofizar Husni Kamal Husni Kamal Isra Maulina Jamaluddin Kamal, Husni Lilis Maryasih, Lilis Muhammad Fatihul Haq Muhammad Iqbal Nadilla, Trie Nora Maulana Nurfaza, Arina Nurhasanah, Ishma Raisa Delvina Ramadhan Ramadhan Razali, Ramadhan Rusydi Shahri, Muhammad Alfi Susniwan Sutiapermana, Aden Trie Nadilla