Article Per Year (5 Year)
p-Index From 2020 - 2025
6.477
P-Index
This Author published in this journals
All Journal Sosiohumaniora Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Ekonomi & Studi Pembangunan HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam Sinkron : Jurnal dan Penelitian Teknik Informatika Jurnal Pendidikan Ekonomi & Bisnis Tadbir : Jurnal Studi Manajemen Pendidikan Politeia: Jurnal Ilmu Politik J-EBIS (Jurnal Ekonomi dan Bisnis 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 Ilmiah Akuntansi Kesatuan Jurnal Darma Agung Aghniya: Jurnal Ekonomi Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Journal La Sociale JURNAL MANAJEMEN AKUNTANSI (JUMSI) JES (Jurnal Ekonomi STIEP) INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Proceeding International Seminar of Islamic Studies Share: Jurnal Ekonomi dan Keuangan Islam Journal of Student Development Informatics Management (JoSDIM) Sci-Tech Journal Journal of Islamic Economic Literatures 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
Saparuddin Siregar
UIN Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Veterinary Other

Published : 57 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 57 Documents
Search

 1   2   3   4   5 
PENGARUH ISLAMIC SOCIAL REPORTING (ISR), UMUR PERUSAHAAN DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP PROFITABILITAS (ROA) PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) TAHUN 2010-2014 Nurlaila Harahap; Hendra Harmain; Saparuddin Siregar; Nova Maharani
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | Vol. 1 | No. 1 | 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.705 KB)

Abstract

This research is aimed to observe and analyse factors which influence Profitability (ROA) in companies which are administered in the Jakarta Islamic Index (JII) from 2010 to 2014. The factors which are tested in this research are the Islamic Social Reporting (ISR), Company’s age and the public shareholding as the independent variable, and Profitability (ROA) as the depedent variable. The sample of this consist of twenty companies, which are listed in the Jakarta Islamic Index (JII) and have sent their financial reports to Bapepam in the period of 2010-2014. The data used in this research is the secondary data and the sampling technique used is the purposive sampling method. The data analysis used is the multiple linear regression analysis. This research used F-test to find out simultaneous influences among ISR,  company’s age and public shareholding on ROA. This research also used T-test to test partial correlation of each independent variable to the dependent variable. According to the analysis results of  T-test, it shows that all variables have sifnificant influences on Profitability (ROA).
Analisis Persepsi Muzaki Terhadap Preferensi dan Keputusan Memilih Lembaga Amil Zakat (Studi Kasus di Kota Medan dan Sekitarnya) Satria Darma; Saparuddin Siregar; Mustafa Kamal Rokan
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol 2, No 1 (2017)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/v4i1.1235

Abstract

The objective of this research is; firstly to analyze the impact of the perceptions, that the perception of service, promotions and location of the Muzaki’s preferences, then to analyze the impact of the preferences towards Muzaki’s decision, and finally to analyze the impact of the perceptions of service, promotions, location and preferences of Muzaki’s decision in choosing LAZ. This research is a quantitative research using path analysis method through LISREL 8.80 assisted by MSI (Method of Succesive Interval) and SPSS 16.0 application tool to test the feasibility of the data. The results showed that perception of service very influential to preference compared with promotion and location. And Preference has a significant influence on decisions rather than perceptions of service, promotion and location. This study recommends Amil Zakat Institute to be able to improve the service because it is a matter of great concern and felt directly by muzaki and become preference for muzaki in determining its decision in choosing Amil Zakat Institution.
The Effect Of Intellectual Capital, Profit Sharing Ratio And Financing To Deposit Ratio On The Financial Performance Of Sharia Banks Nasution, Nina Andriany; Siregar, Saparuddin; Kamilah, Kamilah
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 7, No 1 (2023)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v7i1.12882

Abstract

The purpose of this research is to evaluate the financial performance of BPRS in North Sumatra. Specifically for the application of Intellectual Capital (IC), measurement of Profit Sharing Ratio (PSR) and measurement of Financing to Deposit Ratio (FDR) to Debt to Equity Ratio (DER) and Return On Equity (ROE). The research approach uses Quantitative with Panel Data Types from 2017 – 2021, Panel Data Multiple Linear Regression analysis techniques and Path Analysis. The results of this study are: Intellectual Capital has a positive and significant effect partially on the Financial Performance (DER, ROE) of BPRS in North Sumatra; Profit Sharing Ratio (PSR) has a positive and significant effect partially on the Financial Performance (DER) of BPRS in North Sumatra; Financing to Deposit Ratio (FDR) has a positive and significant partial effect on the Financial Performance (DER) of BPRS in North Sumatra. Intellectual Capital (IC), Profit Sharing Ratio (PSR) and Financing to Deposit Ratio (FDR) simultaneously have a positive and significant effect on the Financial Performance (DER, ROE) of BPRS in North Sumatra.
Implementation of PP No. 71 of 2010 concerning Accrual-Based Government Accounting Standards in the Preparation of Financial Statements Dewi, Khadijah Dinda Putri; Siregar, Saparuddin; Nasution, Juliana
Journal of Business Management and Economic Development Том 1 № 03 (2023): September 2023
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i03.211

Abstract

This study aims to look at HR's understanding of the implementation of Accrual-Based SAP and to find out the application of accrual-based government accounting standards in Government Agencies of the North Sumatra Province Environment and Forestry Service,This study applies a descriptive qualitative approach with data collection techniques, namely observation, interviews, and documentation,Application of Government Accounting Standards to the Environment and Forestry Service of North Sumatra Province only presents 5 financial reports, namely the Budget Realization Report, Balance Sheet, Operational Report, Report on Changes in Equity and Notes to Financial Statements. It can be concluded that the financial reports presented by the Environment and Forestry Office of North Sumatra Province are in accordance with Government Regulation Number 71 of 2010.It can be concluded that the readiness of Human Resources (HR) at the Department of Environment and Forestry of North Sumatra Province is Inadequate. This is due to the lack of competent human resources in preparing financial reports and the lack of knowledge regarding the accrual basis at the North Sumatra Province Environment and Forestry Service. But it does not hinder and disrupt the process of preparing accrual-based financial reports, in which HR is guided by the preparation of financial reports in the previous period.
Evaluation of the Compatibility of the Bpkh Hajj Financing Scheme with Sharia Finance Principles in Medan City Asriadi, Ari; Marliyah, Marliyah; Siregar, Saparuddin; Muhammedi, Ssonko
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 14, No 2 (2024)
Publisher : Universitas Alma Ata

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

Abstract

This research aims to evaluate the suitability of the BPKH hajj financing scheme with Sharia financial principles in Medan City. In facing economic complexity and developing values, the Hajj Financial Management Agency (BPKH) needs to continue to innovate. The research used a qualitative approach with a focus on Sharia principles, involving analysis of official BPKH documents, financing policies, and in-depth interviews with Hajj pilgrims. Asil shows a strong commitment to the prohibition of usury, with an investment mechanism by Sharia principles. Evaluations from BPKH, MUI, and the Ministry of Religion show support and efforts to increase transparency. Although the majority of Hajj pilgrims are satisfied, there are concerns regarding transparency and distribution of benefits. BPKH leaders stand out as champions of Sharia principles, while Hajj pilgrims' hopes include increased transparency and fair distribution of benefits. In conclusion, the scheme has made positive progress but needs further focus on transparency and distribution of benefits.
The Development of Islamic Mutual Funds in Indonesia: A Bibliometric Analysis using VosViewer Batubara, Mi'raj Faizal; Siregar, Saparuddin
Journal of Islamic Economics Literatures Vol. 5 No. 1 (2024): Journal of Islamic Economics Literatures
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/jiel.v5i1.533

Abstract

This study aims to evaluate and analyze the development of research on "Islamic Mutual Fund in Indonesia" in Indonesia. Using a descriptive qualitative approach and meta-analysis, data was collected from 171 journal articles indexed in the Dimensions database until July 1, 2024. The data collection process was conducted by searching for journal publications using the keyword "Islamic Mutual Fund in Indonesia" and selecting relevant articles based on certain criteria, including the requirement for a DOI. The analysis was conducted using VOSviewer software to perform a detailed bibliometric analysis, including author maps and keyword maps that show trends and co-occurrences in related publications. The results show that the topic of Islamic Mutual Fund in Indonesia is most widely discussed in the category of "Commerce Management Tourism and Services", followed by "Economics" and "Philosophy and Religious Studies". This research provides an overview of the collaboration network structure and relationships between authors in the scientific network as well as identifying trends and patterns in Islamic Mutual Fund in Indonesia research.
Bibliometric Analysis of Journals, Authors and Topics Related to Indonesian Mosque Economics Listed in the Dimensions Database Fanani, Achmad Zainal; Siregar, Saparuddin
Journal of Islamic Economics Literatures Vol. 5 No. 1 (2024): Journal of Islamic Economics Literatures
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/jiel.v5i1.540

Abstract

This bibliometric study analyzes the current state of research on the topic of "Mosque Economics Indonesia" published by journals over the past 10 years using the Dimensions database. The analysis focused on describing the characteristics and trends of keywords, authors, and journals. The data analyzed came from 114 research publications in Dimensions. The search used to establish the research dataset was conducted on June 12, 2024. Descriptive qualitative methods were used, and bibliometric analysis was conducted using Vosviewer to generate bibliometric maps. Based on bibliometric keyword mapping, there are 2 clusters that can be a research path with topics related to Mosque economics Indonesia: (1)worship and Mosque economics Indonesia and (2)economics empowerment. While the most popular keywords used are "mosque", "Muslims", "worship", 'fact', 'welfare' and 'economics empowerment". Furthermore, the research found that in bibliometric author mapping the authors who published the most research with the theme "Mosque Economic Indonesia" were Arjmand, Reza, Mirsafa, Masaumeh, Talibi, and Zeinab. This research illustrates that the trend of keywords, journals, and authors of articles on the topic of "Mosque Economics Indonesia" has been discussed quite a lot, but this theme has the potential to continue to be developed.
Information System Strategic Planning To Improve UINSU Medan Service Performance Ridwan, M; Siregar, Saparuddin
Sinkron : jurnal dan penelitian teknik informatika Vol. 8 No. 1 (2024): Articles Research Volume 8 Issue 1, January 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/sinkron.v9i1.13109

Abstract

Facing increasingly rapid technological developments, UINSU Medan's efforts must be supported by developing existing information systems to meet the needs of the community and community. Currently, even though it has implemented an Information System in its activities, UINSU Medan does not yet have an Information System plan for the next 5 (five) years (2023-2027). It is hoped that this SI strategic planning will be able to improve the performance of UINSU services related to the Tri Dharma of Higher Education. The method used in this research is a qualitative survey. Data collection was carried out by observation, interviews, and literature review. The research informants are the managers of the UINSU Information Technology and Database Center (PUSTIPADA), and employees involved in the Information Systems section as well as service users such as students and lecturers. The stages of this research use Anita Cassidy's approach which consists of the visioning phase, analysis phase, direction phase, and recommendation phase. The data obtained was then analyzed using Value Chain analysis, SWOT, Porte's Five Forces, and other supports which were then confirmed by Focus Group Discussion with competent parties. This research recommends an Information Systems roadmap for UINSU Medan consisting of 34 integrated applications to be developed within 5 (five) years from 2023-2027.
Pengembangan Agrowisata Dengan Pendekatan Community Based Tourism (Studi Kasus : Di Paloh Naga, Denai Lama, Kecamatan Pantai Labu) Hadziyah, Idzni; Siregar, Saparuddin; Nasution, Juliana
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3920

Abstract

This study aims to determine how the development of agro-tourism by using Community-Based Tourism approach, inhibiting factors, and business opportunities with the Paloh Naga Agro-Tourism.This study uses descriptive qualitative methods.Data collection is done by interview techniques, observation, documentation.The Data were analyzed qualitatively through indicators of planning, facilities and Infrastructure, Community Empowerment, customs, collaboration.The results showed that Paloh Naga Agro Tourism has good planning in terms of agro tourism development and promotion.Cooperation in the development of facilities and infrastructure needs to be improved, the facilities and infrastructure provided are further developed by adding photo spots and children's playgrounds. Community Empowerment, has formed a conscious mindset of tourism in the community. Customs continue to be preserved so that the existing culture is not lost to the Times and the welfare of the community increases. Collaboration is carried out with the state-owned enterprises, Tourism Office of Deli Serdang in terms of budget provision of infrastructure development. Constraints in the development of agro-tourism Paloh Naga lack of budget danauntuk planning in the future development and improvement of facilities and infrastructure. Business opportunities with the Paloh Naga agro tourism are very helpful to the community in increasing the economy.
Analisis Sistem Akuntansi Pembelian Barang Dagangan (Studi Kasus Pada Rafamart Rantauprapat Labuhanbatu) Fitriadany, Eno; Siregar, Saparuddin; Syafina, Laylan
Journal of Student Development Informatics Management (JoSDIM) Vol 3, No 2: JoSDIM | Desember 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v3i2.5119

Abstract

This study aims to determine how the accounting system of merchandise purchases in Rafamart RantauprapatLabuhanbatu, and to determine the results of the recording and valuation of merchandise using the FIFO method (First In First Out) with a perpetual system based on Computerization and manual using books. The type of data used in this study is the primary data in the form of interviews and secondary in the form of purchase and sales invoices at Rafamart Rantauprapat Labuhanbatu. Data collection techniques used in this study are interview techniques and documentation techniques. Data analysis techniques used are descriptive techniques that is how to analyze, interpret, and process data on the purchase of merchandise in Rafamart Rantauprapat Labuhanbatu. The results of this study indicate that Rafamart Rantauprapat Labuhanbatu has implemented a trading goods purchase accounting system that assists companies in conducting daily records using books manually and also computerized. In the system of recording the accounting of merchandise purchases using a Prepetual system, where the recording of purchases and sales are recorded using books. The method of recording and assessing purchases for merchandise inventories using the FIFO (First In First Out) Method, and Rafamart Rantauprapat Labuhanbatu is in accordance with PSAK (statement of Financial Accounting Standards) number 14 regarding purchases and inventories of merchandise.  
Co-Authors Ade Jamarudin Amiur Nuruddin Amsari, Syahrul Anggara, Windu Anggi Pratiwi Sitorus Aqashah, Faisal Arief, 2Muhammad Arifin Fauzi Lubis Arismunandar, M. Fizdian Asmaul Husna Asriadi, Ari Atika Atika Batubara, Maryam Batubara, Mi'raj Faizal Budi Trianto Burhanuddin Burhanuddin Busriadi, Busriadi D, Aswin Fahmi Darma, Satria Dewi, Khadijah Dinda Putri Faisar Ananda Arfa, Faisar Ananda Fanani, Achmad Zainal Fauzi, Muhammad Firman Syarif Fitriadany, Eno Hadziyah, Idzni Hamdiah, Vidairotul Harahap, Hasnah Khairani Harahap, Muhammad Ikhsan Hasibuan, Jihan Hasibuan, Muhammad Rezki Ripaldo Hasibuan, Widiyani Hendra Harmain Ida Ayu Putu Sri Widnyani Ihsan, Nuzul Ilhamy Nasution , Muhammad Lathief Irsyad, Fairuz Azzahra Iskandar Muda Isra Hayati Juliana Nasution Julianti Nasution, Yenni Samri K, Kamilah Kamilah, Kamilah Kaswinata, Kaswinata Kusmilawaty, Kusmilawaty Laylan Syafina Leli, Nur Lubis, Muhammad Ershad M. Ridwan M. Yasir Nasution Malasyi, Sibral Marliyah, Marliyah Muhammad Yasir Nasution, Muhammad Yasir Muhammad Zaki Muhammedi, Ssonko Mustafa Kamal Rokan Nasution, Juliana Nasution, Nina Andriany Nasution, Yasir Nawir Yuslem, Nawir Nova Maharani Nst, Armin Rahmansyah Nurhayati Nurhayati Nurhayati, Dinda Anggi Nurhidayah Nurhidayah Nurlaila Nurlaila Nurlaila Nurlaila Nursantri Yanti Parikesit, Wuri Pohan, Novita Sari Purnami, Suri Qorib, Ahmad Rahma, Tri Inda Fadhila Rahmani, Ahmadi Bi Raihanah Daulay Rangkuti, Ririn Anjani Rendiani Sitorus, Seftia Ritonga, Jukhairia Rokan, Mustafa Kamal Sagala, Mustofa Kamal Ahmad Saprinal Manurung Saputra, Julfan Saputra, Muhammad Ilham Satria Darma Shifa, Mutiara Silalahi, Alistraja Dison Sinaga, Fatimah Yanti Siregar, Fitri Susanti SITI FATIMAH Sri Wahyuni Sugianto Sugianto Suginam Sultoni, Ahmad Alauddin Syahputra, Angga Tuti Anggraini Utami, Rizky Ananda Venny Fraya Hartin Nst Waeno, Muhamadaree Wahyu Syarvina Wahyudi, Syachrul Win Konadi YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Zainur, Zainur