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All Journal Edukasi Islami: Jurnal Pendidikan Islam KITABAH: Jurnal Akuntansi dan Keuangan Syariah INTELEKTIVA
Saparuddin Siregar
Universitas Islam Negeri Sumatera Utara Medan
Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Faktor-Faktor Mempengaruhi Transaksi Non Tunai Mobile Banking di Bank Muamalat Medan Muhammad Iqbal Sani; Saparuddin Siregar; M Marliyah
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 3 | NO. 2 | 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.702 KB)

Abstract

The using of mobile banking facility as the efficiency in consument’s transaction at Bank of Muamalat should be paid attention. The easy of operasionalization and transaction of mobile banking as the day is support the consument at Bank of Muamalat Medan to use the facility non-cash.  This research is to understand about: (1) as the relevant of the importance influence among usefulness factor, the easy of use, compatibility, credibility, risk, cost, and self ability toward on intention to use, transaction non cash of mobile Banking, (2) as the gathering the importance influence among usefulness factor, ease to use, compatibility, credibility, risk, cost, and self ability toward on intention to use, transaction non cash of mobile Banking. This research is using quantitative research by using double linier regression The population of this research is the customer of Bank of Muamalat around 830 people and the sample 126 people. The result of this research is showing the gathering of usefulness variable, easy of using, compatibility, credibility, risk, cost, and self ability toward on intention to use, transaction non cash of mobile Banking influence desiring to use the of mobile.  As the relevant of usefulness, easy of use, compatibility, credibility, risk, cost, and self-efficacy toward on intention to use, transaction non cash of mobile Banking has the influence toward the variable of intention to use.
Determinan of Audit Fee In Indonesia Islamic Bank Aulia Rahman Harahap; Saparuddin Siregar; Nurlaila Nurlaila
Edukasi Islami : Jurnal Pendidikan Islam Vol 11, No 03 (2022): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v11i03.4170

Abstract

This study aims to examine the link between audit fees and the following variables: 1) the number of audit committee meetings; 2) the size of the internal audit; 3) the number of internal audit assignments; and 4) the number of branches. This study is an example of causal associative research, a kind of quantitative research that uses secondary data acquired from research sample websites. According to the study's findings, audit fees are influenced by the following factors in the following orders: 1) the size of the internal audit has an effect on audit fees; 2) the number of internal audit assignments has no effect on audit fees; and 4) the number of branches has an effect on audit fees.
Determinan of Audit Fee In Indonesia Islamic Bank Aulia Rahman Harahap; Saparuddin Siregar; Nurlaila Nurlaila
Edukasi Islami: Jurnal Pendidikan Islam Vol. 11 No. 03 (2022): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v11i03.4170

Abstract

This study aims to examine the link between audit fees and the following variables: 1) the number of audit committee meetings; 2) the size of the internal audit; 3) the number of internal audit assignments; and 4) the number of branches. This study is an example of causal associative research, a kind of quantitative research that uses secondary data acquired from research sample websites. According to the study's findings, audit fees are influenced by the following factors in the following orders: 1) the size of the internal audit has an effect on audit fees; 2) the number of internal audit assignments has no effect on audit fees; and 4) the number of branches has an effect on audit fees.
PRINSIP-PRINSIP AKUNTANSI SYARIAH PADA TRANSAKSI IJARAH MUNTAHIYA BITTAMLIK (IMBT): PENDEKATAN MANAJEMEN RISIKO DALAM KONTEKS KEUANGAN PERBANKAN SYARIAH FITRI SUSANTI SIREGAR; SAPARUDDIN SIREGAR
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 5 No 03 (2023): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA - EDISI NOVEMBER - DESEMBER 2
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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

Abstract

Di era globalisasi dan perkembangan ekonomi yang pesat, produk keuangan syariah menjadi semakin penting sebagai alternatif terhadap praktik keuangan konvensional. Salah satu produk keuangan syariah yang paling populer adalah Ijarah Muntahiya Bittamlik (IMBT). IMBT merupakan konsep pembiayaan yang memadukan prinsip syariah dan pembiayaan berbasis sewa. Tujuan dari penelitian ini adalah untuk mengetahui implementasi akuntansi IMBT, memberikan langkah-langkah implementasi, dan mengetahui risiko yang ditimbulkan oleh transaksi IMBT sehingga dapat dianalisis dampaknya pada Perbankan Syariah sebagai salah satu upaya mitigasi risiko. Metode penelitian yang digunakan adalah pendekatan deskriptif untuk menjelaskan implementasi akuntasi dan langkah-langkahnya serta pendekatan eksplanatoris untuk menganalisis risiko akuntansi produk tersebut yang mengacu pada penelitian literatur. Penelitian literatur melibatkan pengumpulan informasi dan karya yang bersifat perpustakaan. Informasi dikumpulkan melalui kajian beberapa sumber dokumenter, seperti jurnal, buku, berita dan sumber lain yang secara alamiah sesuai dengan subjek kajian. Hasil penelitian menunjukkan adanya risiko yang terjadi pada prodak pembiayaan berbasis IMBT yaitu risiko perubahan kondisi bisnis dimana terjadi ketidakpastian mengenai kondisi bisnis dan perubahan dalam kebutuhan operasional dapat memengaruhi kelangsungan pembayaran sewa atau pemulihan nilai aset yang akan berdampak pada perlakuan akuntansinya.
Co-Authors Aulia Rahman Harahap Fitri Susanti Siregar Marliyah Muhammad Iqbal Sani Nurlaila