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All Journal Sosiohumaniora JAKPI Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Cita Hukum Jurnal Ekonomi & Studi Pembangunan HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Sinkron : Jurnal dan Penelitian Teknik Informatika International Journal of Artificial Intelligence Research International Journal Ihya' 'Ulum al-Din Jurnal Pendidikan Ekonomi & Bisnis Tadbir : Jurnal Studi Manajemen Pendidikan Politeia: Jurnal Ilmu Politik J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Edukasi Islami: Jurnal Pendidikan Islam Misykat al-Anwar Jurnal Kajian Islam dan Masyarakat NUR EL-ISLAM : Jurnal Pendidikan dan Sosial Keagamaan KITABAH: Jurnal Akuntansi dan Keuangan Syariah Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Iqtishoduna: Jurnal Ekonomi Islam JIA (Jurnal Ilmiah Akuntansi) JESI (Jurnal Ekonomi Syariah Indonesia) Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Darma Agung Aghniya: Jurnal Ekonomi Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Journal La Sociale JURNAL MANAJEMEN AKUNTANSI (JUMSI) JES (Jurnal Ekonomi STIEP) Islamic Business and Finance (IBF) International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Proceeding International Seminar of Islamic Studies Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Impresi Indonesia Journal of Student Development Informatics Management (JoSDIM) Sci-Tech Journal Journal of Islamic Economic Literatures Journal of Islamic Economics Lariba Jurnal Indonesia Sosial Teknologi IDARAH : Jurnal Pendidikan dan Kependidikan Moneter : Jurnal Keuangan dan Perbankan ABIS: Accounting and Business Information Systems Journal Electronic Journal of Education, Social Economics and Technology Journal of Business Management and Economic Development Journal of Management, Economic, and Accounting IIJSE Riset Akuntansi dan Keuangan Indonesia Tijarah Amwaluna: Jurnal Ekonomi dan Keuangan Syariah As-Syirkah: Islamic Economic & Financial Journal
Saparuddin Siregar
UIN Sumatera Utara
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ANALYSIS OF SOURCES OF FUNDS FOR INDONESIAN ISLAMIC BANKS Zulkifli Hasibuan, Mhd; Siregar, Saparuddin; Sugianto, Sugianto
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 1 (2022): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i1.136

Abstract

Islamic banks are banks that carry out business activities based on sharia principles, or Islamic legal principles regulated in the fatwa of the Indonesian Ulema Council such as the principles of justice and balance ('adl wa tawazun), benefit (maslahah), universalism (natural ), and do not contain gharar, maysir, usury, injustice and unlawful objects. Funds can also be obtained from own capital, namely by issuing or selling shares. Acquisition of funds is also adjusted to the purpose of the use of these funds. The selection of funding sources will determine the size of the costs borne. Therefore, the selection of sources of funds must be done properly. If the purpose of obtaining funds is for daily activities, the source is clearly different from if the bank wants to make a new investment or to expand a business. Funds needed for the bank's main activities are obtained in various deposits, whereas if the funds needed are used for new investments or business expansion, they are obtained from own capital.
LITERATURE REVIEW OF AGRIBUSINESS PRODUCT FINANCING DEVELOPMENT MODEL AT SHARIA BANK Al Amin, Haris; Siregar, Saparuddin; Sugianto, Sugianto
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 2 (2022): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i2.188

Abstract

This study aims to analyze the development model of agribusiness product financing in Islamic banks in Indonesia. The data used in the analysis related to the research topic were taken from journal articles on Google Scholar. Data from these sources were then analyzed using a literature review approach. Based on the results of the analysis, it was found that several models of agribusiness product development at Islamic banks in Indonesia are different from the credit model, this Islamic financing is interest free, profit sharing is based on profit sharing made after the transaction period ends. This paper aims to introduce the Islamic financing model and the prospects for its implementation in the agricultural sector. The results of the study show that Islamic financing is prospective enough to strengthen capital in the agricultural sector. To support its implementation in the agricultural sector, it is necessary to take sides with policy makers as well as intensive socialization of the principles of Islamic financing. The modeling used in this research is a literature study or literature review. The literature study in this research was conducted to study the definition of keywords, to deepen theories and concepts and to identify variables related to the background and context of the research. Study of literature related to the model of developing financing for agribusiness products at Islamic banks in Indonesia, searching for journals using Google Scholar with the keywords "Agribusiness Products" and "Islamic Banks". ” found as many as 1040 papers but after reviewing there were 8 appropriate journal papers related to the title "Development of Agribusiness Products in Islamic Banks" with category years (2008-2021).
THE EFFECT OF INDEPENDENCE AND COMPETENCE ON THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM WITh AUDITOR'S WORK EXPERIENCE AS A MODERATION VARIABLE AT THE INSPECTION OFFICE OF PT BANK RAKYAT INDONESIA, Tbk. MEDAN REGION Alhamdi, Ridha; Siregar, Saparuddin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 2 (2022): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i2.189

Abstract

This study aims to examine the effect of independence and competence on the effectiveness of the internal control system, the effect of independence and competence together on the effectiveness of the internal control system, and whether the work experience of internal auditors can moderate independence and competence on the effectiveness of the internal control system at the Inspection Office of PT. Bank Rakyat Indonesia. Tbk Medan Region. The population of this research is 45 auditors spread over 5 working areas of the Inspection Office of Bank Rakyat Indonesia, Tbk Medan Region. The data used in this study is primary data collected through a questionnaire. The respondents of this study were internal auditors. Testing research data using multiple linear regression analysis and residual test for moderating variables. The results of this study indicate that: 1) Partially, the independence of internal auditors affects the effectiveness of the internal control of the Inspection Office of PT Bank Rakyat Indonesia (Persero), Tbk. Medan Region; 2) Partially, the competence of internal auditors affects the effectiveness of the internal control of the Inspection Office of PT Bank Rakyat Indonesia (Persero), Tbk. Medan Region; 3) Simultaneously, the independence and competence of internal auditors have a positive and significant effect on the effectiveness of internal control. This is because the independence and competence of internal auditors are interrelated elements that must be carried out by internal auditors to improve the effectiveness of internal controls at the Inspection Office of PT Bank Rakyat Indonesia (Persero), Tbk. Medan Region; 4) Work experience is not proven to moderate (strengthen or weaken) the independence and competence of the effectiveness of internal control at the Inspection Office of PT Bank Rakyat Indonesia (Persero), Tbk. Medan Region.
PROBLEMS OF AL-SHARF IMPLEMENTATION IN SHARIA BANKING (STUDY LITERATURE) Simahatie, Mai; Siregar, Saparuddin; Sugianto, Sugianto
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 2 (2022): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i2.218

Abstract

This study aims to analyze the problems that occur in the implementation of the Sharf contract in Indonesian Islamic banking, this research method is a descriptive qualitative research design with Literature Review or literature review. The results of this study are currency exchange is allowed when if it can be proven that there are no elements of gharar, maisir, usury and juhala, Al-sarf which is allowed in Islamic Sharia is only Spot Transactions while Forward Transactions and Swap Transactions are unlawful, There are problems in the implementation of Al -Sharf such as there should be no delay in payment, it is difficult to identify the customer's purpose for exchanging currency, while it is known that the Al-sarf transaction should not be carried out for the purpose of speculation (chance) or because there is a need for a transaction or as a precaution (savings). And the lack of customer literacy in knowing how to calculate or determine the exchange rate, how to calculate the currency exchange rate itself, so that in Al-Sharf transactions it can cause gharar because it is not understood by both parties to the transaction.
ANALYSIS OF SOURCES OF FUNDS FOR INDONESIAN ISLAMIC BANKS Zulkifli Hasibuan, Mhd; Siregar, Saparuddin; Sugianto, Sugianto
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 3 (2022): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i3.268

Abstract

Islamic banks are banks that carry out business activities based on sharia principles, or Islamic legal principles regulated in the fatwa of the Indonesian Ulema Council such as the principles of justice and balance ('adl wa tawazun), benefit (maslahah), universalism (natural ), and do not contain gharar, maysir, usury, injustice and unlawful objects. Funds can also be obtained from own capital, namely by issuing or selling shares. Acquisition of funds is also adjusted to the purpose of the use of these funds. The selection of funding sources will determine the size of the costs borne. Therefore, the selection of sources of funds must be done properly. If the purpose of obtaining funds is for daily activities, the source is clearly different from if the bank wants to make a new investment or to expand a business. Funds needed for the bank's main activities are obtained in various deposits, whereas if the funds needed are used for new investments or business expansion, they are obtained from own capital.
Co-Authors Abduh, Arridho Ade Jamarudin AK, Marlya Fatira Al Amin, Haris Alhamdi, Ridha Amiur Nuruddin Amsari, Syahrul Anggara, Windu Anggi Pratiwi Sitorus Aqashah, Faisal Arief, 2Muhammad Arifin Fauzi Lubis Arismunandar, M. Fizdian Asmaul Husna Asmuni Asmuni Asriadi, Ari Atika Atika Aulia Rahman Harahap Batubara, Maryam Batubara, Mi'raj Faizal Budi Trianto Burhanuddin Burhanuddin Busriadi, Busriadi D, Aswin Fahmi Darma, Satria Dewi, Khadijah Dinda Putri Dina Arfianti Siregar Elce, Furkan Erwin SP, Muhammad Faisar Ananda Arfa, Faisar Ananda Fanani, Achmad Zainal Fauzan, Arif Fauzan Fauzi, Muhammad Firman Syarif Fitriadany, Eno Fitrianingsih Fitrianingsih Hadziyah, Idzni Hamdiah, Vidairotul Harahap, Hasnah Khairani Harahap, Muhammad Ikhsan Hasibuan, Jihan Hasibuan, Muhammad Rezki Ripaldo Hasibuan, Muhammad Rizal Hasibuan, Widiyani Hendra Harmain Hidayat Nasution, Mustafa Hutagalung, Muhammad Wandisyah R Ida Ayu Putu Sri Widnyani Ihsan, Nuzul Ilhamy Nasution , Muhammad Lathief Irawan, Dedeng Irsyad, Fairuz Azzahra Iskandar Muda Ismail Pulungan Isra Hayati Juliana Nasution Julianti Nasution, Yenni Samri K, Kamilah Kamila, K Kamilah, Kamilah Kaswinata, Kaswinata Kusmilawaty, Kusmilawaty Laylan Syafina Leli, Nur Lenny Menara Sari Saragih Lubis, Farah Fadhila Lubis, Muhammad Ershad M. Ridwan M. Yasir Nasution M. Yasir Nasution, M. Yasir Malasyi, Sibral Marliyah, Marliyah Mhd Furqan Mhd Zulkifli Hasibuan Muhammad Farhan Muhammad Yafiz, Muhammad Muhammad Yasir Nasution, Muhammad Yasir Muhammad Zaki Muhammedi, Ssonko Mustafa Kamal Rokan mutiara mutiara Najma, Siti Nasution, Edi Marjan Nasution, Juliana Nasution, Nina Andriany Nasution, Rizki Aulia Putri Mujur Nasution, Yasir Nawir Yuslem, Nawir Nova Maharani Nst, Armin Rahmansyah Nur Kholis Nurhayati Nurhayati Nurhayati, Dinda Anggi Nurhidayah Nurhidayah Nurlaila Nurlaila Nurlaila Nurlaila Nursantri Yanti Padang, Abdul Muin Akmal Parikesit, Wuri Pohan, Novita Sari Purnami, Suri Qorib, Ahmad Rahma, Tri Inda Fadhila Rahmani, Ahmadi Bi Rahmawati, Widya Ayu Raihanah Daulay Rangkuti, Ririn Anjani Rendiani Sitorus, Seftia Reswita, Jihan Ritonga, Jukhairia Rokan, Mustafa Kamal Sagala, Mustofa Kamal Ahmad Samri Juliati Nasution, Yenni Santoso, Muhammad Rifky Saprinal Manurung Saputra, Julfan Saputra, Muhammad Ilham Satria Darma Shifa, Mutiara Silalahi, Alistraja Dison Simahatie, Mai Sinaga, Fatimah Yanti Siregar, Fitri Susanti SITI FATIMAH Sri Wahyuni Sugianto Sugianto Sugianto Suginam Sultoni, Ahmad Alauddin Supriyatno, Agun Syahputra, Angga Tambunan, Khairina Tuti Anggraini Utami, Rizky Ananda Venny Fraya Hartin Nst Waeno, Muhamadaree Wahyu Syarvina Wahyudi, Syachrul Widya, Helma Win Konadi Yani Suryani YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yunila Tanjung, Dini Zainur, Zainur Zakaria, Zainal Arifin Zikri Firdaus, M. Ilmi