Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Jurnal Manajemen Dan Akuntansi Medan
Retnawati Siregar
Medan Area University
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Standar AAOIFI Dalam Harmonisasi Penyajian Laporan Keuangan Berbasis Syariah Retnawati Siregar; Agus Agus; Saparuddin Siregar
Jurnal Humaniora: Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol. 7 No. 2 (2023): October 2023
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/humaniora.v7i2.4614

Abstract

The importance of specific sharia-based accounting standards for regulating Islamic financial entities such as those issued by AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions) is still in doubt. The purpose of this research is to explore the reasons behind the formation of AAOIFI and provide data on how the harmonization of AAOIFI accounting standards in the reporting of sharia-based financial institutions. This research method uses library research and uses descriptive analysis. The findings indicate the need for the development of international guidelines and specific standards for Islamic Finance bodies in the IFRS scheme, as well as being a focus point on the standards set by AAOIFI. Therefore, there is a need for harmonization and compatibility between specific accounting standards for Islamic financial institutions and universally accepted and used accounting standards such as IFRS. Specific guidelines meant for IFIs would not be able to gain worldwide recognition without such collaboration.
The Influence Of Entrepreneurship Spirit And Entrepreneurship Value On Business Success In Tembung Bersatu Percut Sei Tuan Dahrul Siregar; Retnawati Siregar; Fitriani Tobing; Linda Lores
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.7660

Abstract

The purpose of this study was to determine and analyze the influence of entrepreneurial spirit and entrepreneurial values ??on business success in UKM Tembung Bersatu, Percut Sei Tuan District. The research method used is exploratory research, where variables are measured using a Likert scale. Methods of data collection is done by interview (interview), with a list of statements (Questioner) and study documentation. The population in this study were all Tembung Bersatu UKM. totaling 40 SMEs. Sampling using saturated sampling method or better known as a census. In this study, the population was relatively small, namely 40 people. Processing data using SPSS software version 23, with descriptive analysis and hypothesis testing multiple regression analysis. The results showed that partially or simultaneously the variables of entrepreneurial spirit and entrepreneurial value had a positive and significant effect on business success in Tembung Bersatu SMEs, Percut Sei Tuan sub-district
Co-Authors Agus Agus Dahrul Siregar Fitriani Tobing Linda Lores Saparuddin Siregar