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All Journal Niagawan JAKPI Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman JURNAL EKONOMI SYARIAH Jurnal Pengabdian kepada Masyarakat Nusantara Mumtaz : Jurnal Ekonomi dan Bisnis Islam Jurnal Intelek Dan Cendikiawan Nusantara JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Tapi Rumondang Sari Siregar
Universitas Negeri Medan
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Kinerja Lingkungan Terhadap Kinerja Keuangan Dengan Corporate Responsibility Sebagai Variabel Intervening Pada Perusahaan Manufaktur Yang Terdaftar Terdaftar Di Bursa Efek Indonesia Tahun 2015 – 2017 Marini Yuniarti; Tapi Rumondang Sari Siregar
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 7, No 2 (2019): September
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v7i2.18157

Abstract

Abstract : This research is about the problem of environmental performance on financial performance with corporate social responsibility as an intervening. This study aims to determine the Influence of Environmental Performance on Financial Performance with Corporate Social Responsibility as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange and participate in the Corporate Performance Assessment Program (PROPER) of the Ministry of Environment of the Republic of Indonesia. The research period used is 2015-2017. The population in this study are Manufacturing Companies listed on the Indonesia Stock Exchange and participate in the Corporate Performance Assessment Program (PROPER) of the Ministry of Environment of the Republic of Indonesia in the 2015-2017 observation period. The research sample was taken using a purposive sampling method . 24 Manufacturing Companies obtained as samples. The results of the first hypothesis analysis indicate that the results of the t test for environmental performance variables obtained a significance value of 0.096, which means greater than 0.05. While in the second hypothesis, the test results are seen from the significance value of the environmental performance variable of 0.001 which means less than 0.05. Furthermore, the third hypothesis is calculated by multiplying the indirect coefficient, namely ((0,051) x 13,236) = 0,675036 so that the total effect becomes (0,498 + (0,051) x 13,236)) = 1,173036. This means that the level of indirect influence of Environmental Performance on financial performance is 1,173036 greater than the direct relationship coefficient of 0,498. Based on the results of data analysis it can be concluded that: (1) Environmental Performance does not affect Financial Performance . (2) Environmental Performance has a positive and significant effect on Corporate Social Responsibility . (3) Partially Environmental Performance has a positive and significant effect on Financial Performance with Corporate Social Responsibility as an intervening variable. Keywords: environment performance, financial performance, corporate social responsibility
E-money Analysis Of Debt Receivables Based on Sharia Perspective Tapi Rumondang Sari Siregar; Tuti Anggraini; Asmuni Asmuni
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 10, No 1 (2022)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v10i1.5775

Abstract

The development of receivable transactions is currently increasingly complex. E-money is a transaction related to receivables or deposits. Every transaction that gives rise to receivables should be recorded (mahkum fiih) by the transacting party (mahkum alaih). This command is contained in the letter Al-Baqarah verse 282, this verse is the legal basis for recording. Transactions in e-money are always recorded by the issuer. The lawful use of electronic money creates differences of opinion. The Indonesian Ulema Council issued a fatwa allowing the use of Islamic electronic money as long as it did not violate the stipulated provisions. Some scholars believe that giving discounts (discounts) in e-money is haram because it provides benefits or advantages, and any credit that provides benefits or advantages for creditors is usury. This type of research is a literature study by collecting documentation from articles, journals, books, or other sources. The data processing and analysis technique in this research is descriptive analysis.
Pendampingan dan Pelatihan Guru-Guru Akuntansi Dalam Penyusunan Penelitian Tindakan Kelas (PTK) di SMKN 6 dan SMKS Budisatrya Medan Jufri Darma; Taufik Hidayat; Tapi Rumondang Sari Siregar; Ulfa Nurhayani; Choms Gary Ganda Tua Sibarani; Anjas Pradana; Dila Fajria Sianipar; Rini Widiyanti; Dewi Ratna Sari; Akhfini; Muhammad Syafrizal Lubis
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 1 (2022): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.275 KB) | DOI: 10.55338/jpkmn.v3i1.363

Abstract

Masalah yang melatarbelakangi Pengabdian Kemitraan Masyarakat ini adalah minimnya pengetahuan guru akuntansi di SMKN 6 dan SMKS Budisatrya Medan tentang Penelitian Tindakan Kelasn (PTK) dan rendahnya kemampuan guru akuntansi dikedua sekolah tersebut dalam melakukan PTK. Pengabdian Kemitraan Masyarakat ini bertujuan untuk memberikan pelatihan Guru Akuntansi di SMKN 6 Medan dan SMKS Budisatrya Medan dalam menyusun proposal PTK dan menyusun laporan PTK. Pelatihan tentang penyusunan proposal PTK telah dilakukan di kedua sekolah tersebut. Pelatihan PTK di SMKN 6 Medan telah dilakukan pada hari Kamis tanggal 2 Juni 2022 yang beralamat di Jalan Pertiwi No. 23 Medan. Sedangkan pelatihan PTK di SMKS Budisatrya Medan telah dilaksanakan pada hari Sabtu tanggal 4 Juni 2022 yang beralamat di Jalan Letda Sujono No.166 Medan Tembung. Pada pelatihan di kedua sekolah tersebut nampak jelas antusias guru akuntansi yang mengikuti kegiatan tersebut yang ditandai dengan banyaknya interaksi antara guru akuntansi sebagai peserta dengan para narasumber. Hal tersebut sesuai dengan tujuan pengabdian untuk menambah pengetahuan guru akuntansi di kedua sekolah tentang PTK. Saat ini masih terus dilakukan komunikasi untuk mensupport guru peserta agar menyiapkan proposal PTK sebagai produk kegiatan pelatihan ini.
Pendampingan Mitra Peternak Anakan Ayam Kampung Super KUB di Desa Sampali Kecamatan Percut Sei Tuan Kabupaten Deli Serdang Jufri Darma; Haryadi Haryadi; Putri Lynna A. Luthan; Rini Herliani; Choms Gary Ganda Tua Sibarani; Rumondang Sari Siregar
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 3 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v4i3.1682

Abstract

Masalah yang melatarbelakangi Pengabdian ini adalah terbatasnya pengembangan anakan ayam kampung Super KUB yaitu dari ketiadaan alat mesin tetas telur ayam kampung super KUB tersebut dan juga pemasaran yang masih konvensional. Pengabdian ini bertujuan untuk memberikan pendampingan keterampilan peternak dalam pemberian pakan dan juga pemberian alat tetas anakan ayam kampung Super KUB yang terkini. Pendampingan ini telah dilakukan di pertengahan bulan juli hingga Agustus 2023 Desa sampali. Adapun hasil  pengabdian ini yaitu alat TTG berupa mesin tetas terkini untuk anakan ayam kampung Super KUB dan desain pemasaran yang telah dilakukan di facebook marketplace, instagram dan media sosial lainnya. Mitra sangat berterima kasih sekali dengan adanya pendampingan ini, alat TTG  yang diberikan ini presentase daya tetas telur ayam kampung super KUB nya dapat menetas hingga 100% dengan demikian, pembesaran dan alternatif pakan sehat yang telah dilatih dan diberikan juga dapat semakin efisien dan efektif dan lebih berdayaguna dalam proses pembesaran terutama kelancaran usaha ternak anakan dan ayam kampung super KUB mitra tersebut serta meng inspirasi bagi peternak ayam kampung super KUB sejenis yang lain untuk dapat menerapkan rangkaian dalam hasil pengabdian ini.
Analisis Securities Crowdfunding Syariah Sebagai Alternatif Pendanaan UMKM Dalam Pandangan Maqashid Syariah Khairunnisa Harahap; Tapi Rumondang Sari Siregar
Mumtaz: Jurnal Ekonomi dan Bisnis Islam Vol. 2 No. 2 (2023): Juli 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/mumtaz.v2i2.657

Abstract

Salah satu dampak dari perkembangan fintech tersebut adalah kemunculan crowdfunding dari jejaring internet, crowdfunding merupakan suatu model bagi individu, organisasi, maupun perusahaan yang mengumpulkan pendanaan dari banyak masyarakat untuk mendanai suatu produk atau proyek tertentu. Securities crowdfunding (SCF) syariah yang merupakan inovasi dalam bidang financial technology yang menawarkan alternatif solusi bagi pelaku UMKM untuk mendapatkan pendanaan dengan skema penerbitan saham syariah dan sukuk. SCF Syariah juga berpotensi sebagai alternatif investasi yang mudah dilakukan dan memberikan perlindungan yang memadai bagi investor.
ANALISIS PERSEPSI KULIAH KEWIRAUSAHAAN DALAM MEMBENTUK MINAT BERWIRAUSAHA MAHASISWA Tapi Rumondang Siregar; Ramdhansyah Ramdhansyah; Esa Setiana
NIAGAWAN Vol 13, No 2 (2024): NIAGAWAN VOL 13 NO 2 Juli 2024
Publisher : Fakultas Ekonomi Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/niaga.v13i2.58533

Abstract

This study aims to examine the effect of perceptions of entrepreneurship lectures on students' entrepreneurial intention in the Department of Entrepreneurship, Faculty of Economics, Universitas Negeri Medan. This study is important because the Department of Entrepreneurship is a department that has the vision of creating new entrepreneurs among undergraduates. The purpose of this department to form graduates who are not job seeking oriented but focus on entrepreneurship and creating jobs. Given that this department is just operating in the 2020-2021 academic year and does not yet have alumni, it is necessary to conduct research on the effectiveness of lectures in the department of entrreprenership as measured by students' entrepreneurial intention. The survey was conducted using a Likert scale questionnaire. The collected data were analysed using Structural Equation Modelling (SEM) using Smart PLS. The results found that the perception of entrepreneurship lectures has a positive effect on students' entrepreneurial intention. The results of this study emphasise the importance of providing good perceptions of entrepreneurship lectures to students to develop their entrepreneurial intention.
The role of Sharia compliance, Good Corporate Governance, Competence on SUMUT zakat management Nasution, Akmal Huda; Siregar, Tapi Rumondang Sari; Rahman, Haikal; Putra, Hendra Kurnia
JURNAL EKONOMI SYARIAH Vol 8, No 2 (2023): Jurnal Ekonomi Syariah
Publisher : Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jes.v8i2.8451

Abstract

Introduction to The Problem: Zakat, a core Islamic practice, mandates Muslims to give to needy people. Indonesia's sizable Muslim population and Islamic financial institutions create substantial zakat potential. However, effective collection and distribution face hurdles, including a lack of understanding, trust, and optimal management. Legislation and education efforts aim to improve zakat management, with transparency and good governance crucial. Enhancing public awareness and accountability can unlock the full potential of zakat funds for social welfare.Purpose/Objective Study: This study aims to analyze the effect of Sharia compliance, Good Corporate Governance, and Amil Zakat competence on zakat management in North Sumatra Province.Design/Methodology/Approach: The population of this study is all Amil Zakat in North Sumatra Province, while the sample is all managers of the Institution of Zakat in North Sumatra Province which are under the auspices of the National Board of Zakat Republic of Indonesia (BAZNAS) of North Sumatra Province. Data were collected through a questionnaire instrument and analyzed using descriptive statistical analysis techniques and Structural Equation Model (SEM) analysis.Findings: The results of the study show that Sharia compliance has a positive and significant influence on the management of zakat. The implementation of Good Corporate Governance (GCG) in zakat management institutions also has a positive impact on zakat fund collection, good reputation, and transparency and accountability in the distribution of zakat funds. As well as amil competence also has a positive and significant influence on the management of zakat. The results of the study also emphasize the importance of Sharia compliance, the implementation of Good Corporate Governance, and increasing the competence of amil in zakat management. To improve zakat management, zakat institutions, government and society need to work together to ensure fair, transparent and competitive zakat management.
Manipulasi Laporan Keuangan Konsolidasi dalam Entitas Konsolidasi: Studi Kasus PT Envy Technologies Indonesia Tbk Agape Anjumarito Panjaitan; Merlindang Simamora; Sarah Agustin Siahaan; Putri Wulandari Nasution; Jose Andrian Simbolon; Tapi Rumondang Sari Siregar
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 1 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i1.4211

Abstract

Manipulation of financial statements in consolidated entities is one of the serious problems in the business world and capital markets. The case of PT Envy Technologies Indonesia Tbk is a clear example of how companies can manipulate financial statements to provide a better picture to investors and stakeholders. This study aims to identify manipulation techniques used in consolidated financial statements, analyze their impact on investors and the capital market, and evaluate the effectiveness of Indonesian regulations in dealing with these practices.This research uses the literature study method by analyzing various academic journals, company financial statements, and related regulations applicable in Indonesia. The results show that manipulation techniques that are often used include overstatement of revenue, recording of fictitious transactions, and concealment of liabilities. The impact is very significant, including investor losses due to erroneous investment decisions, falling stock prices, and loss of market confidence in the company and existing regulations.In addition, the study found that although regulations in Indonesia, such as those overseen by the Financial Services Authority (OJK) and the Indonesia Stock Exchange (IDX), have been implemented, there are still loopholes that allow for manipulation of financial statements before they come to light. Therefore, strengthening the supervision and audit system, increasing transparency in the presentation of financial statements, as well as stricter sanctions against violations are needed to prevent similar cases from occurring in the future.
Pengaruh Pola Belajar dan Kualitas Pengajar Terhadap Pemahaman Materi Pengantar Akuntansi Mahasiswa Akuntansi UNIMED Ferdy Akbar; Julius Andhika Prasetyo; Muhammad Rafly Dwi Desta; Nuh Yabest Sinaga; Tapi Rumondang Sari Siregar
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 5 (2025): Oktober - November 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pola belajar dan kualitas pengajar terhadap pemahaman materi Pengantar Akuntansi mahasiswa Program Studi Akuntansi Universitas Negeri Medan. Latar belakang penelitian didasarkan pada pentingnya mata kuliah Pengantar Akuntansi sebagai dasar dalam memahami akuntansi lanjutan, di mana keberhasilan mahasiswa dipengaruhi oleh faktor internal seperti pola belajar serta faktor eksternal berupa kualitas pengajar. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan regresi linier berganda. Populasi penlitian ini adalah mahasiswa Program Studi Akuntansi, Fakultas Ekonomi, Universitas Negeri Medan, yang telah menyelesaikan mata kuliah Pengantar Akuntansi. Sampel penelitian terdiri dari 54 responden yang memenuhi kriteria. Data dikumpulkan melalui kuesioner berbasis skala Likert yang disebarkan kepada mahasiswa, kemudian dianalisis menggunakan uji t, uji F, dan koefisien determinasi (R²) dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa variabel Pola Belajar (X1) berpengaruh positif dan signifikan terhadap Pemahaman Materi (Y), dengan nilai t-hitung 4,529 dan signifikansi 0,000 < 0,05. Variabel Kualitas Pengajar (X2) juga berpengaruh positif dan signifikan dengan nilai t-hitung 3,052 dan signifikansi 0,004 < 0,05. Uji simultan (uji F) menghasilkan nilai F-hitung sebesar 30,922 dengan signifikansi 0,000 < 0,05, yang berarti Pola Belajar dan Kualitas Pengajar secara bersama-sama berpengaruh signifikan terhadap Pemahaman Materi. Adapun hasil koefisien determinasi menunjukkan bahwa nilai R Square sebesar 0,548, yang berarti 54,8% variasi Pemahaman Materi dapat dijelaskan oleh Pola Belajar dan Kualitas Pengajar, sedangkan sisanya 45,2% dipengaruhi oleh faktor lain di luar penelitian.
Co-Authors Agape Anjumarito Panjaitan Akhfini Akmal Huda Nasution, Akmal Huda Anjas Pradana Asmuni Asmuni Choms Gary Ganda Tua Sibarani Dewi Ratna Sari Dila Fajria Sianipar Esa Setiana Ferdy Akbar Haryadi Haryadi Jose Andrian Simbolon Jufri Darma Julius Andhika Prasetyo Khairunnisa Harahap Marini Yuniarti Merlindang Simamora Muhammad Rafly Dwi Desta Muhammad Syafrizal Lubis Nuh Yabest Sinaga Nurhayani, Ulfa Putra, Hendra Kurnia Putri Lynna A. Luthan Putri Wulandari Nasution Rahman, Haikal Ramdhansyah Ramdhansyah Rini Widiyanti Sarah Agustin Siahaan Taufik Hidayat Tuti Anggraini