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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
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Peranan Dana Institusi Masjid dalam Pembangunan Ekonomi Ummat (Masyarakat) Manurung, Saprinal; Siregar, Saparuddin; Marliyah, Marliyah
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 24, No 2 (2024)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ekonomikawan.v24i2.18265

Abstract

Mosque institutions have experienced a decline in their role and function in carrying out mu'amalah activities, this condition is because most mosques do not have health services, pre-marital guidance, educational institutions and entrepreneurship training. Mosque administrators do not provide access to economic activities around the mosque, low levels of mosque management, average age is not productive, mosque financial management is unprofessional, fund allocation for mu'amalah activities is low, mosque construction focuses on mosque architecture, there is no planning for its use. funds, division of tasks, and financial accountability reports, financial reports are often not recorded as mosque assets. This research aims to find the role of mosque institutional funds in the economic development of the community. The research method uses a qualitative approach through literature exploration. Data analysis was carried out by reviewing references, then interpretation and conclusions. The results and discussion of the research found that the sources of funds for mosque institutions (mosque institution funds) were obtained from zakat, infaq, waqf, grants and so on. Optimizing the use of mosque institutional funds in the economic development of the ummah is carried out through consumptive and productive activities, namely the construction of mosque facilities and infrastructure, assistance to the poor and travelers, business capital assistance, and economic empowerment of the ummah.
Tanggungjawab Dan Keterbukaan Dalam Laporan Keuangan Pada Lembaga Pengelola Zakat: (Studi Perbandingan Antara Badan Amil Zakat Dan Lembaga Amil Zakat Di Kota Medan) D, Aswin Fahmi; Arief, 2Muhammad; Purnami, Suri; Nst, Armin Rahmansyah; Siregar, Saparuddin; Julianti Nasution, Yenni Samri
AGHNIYA : Jurnal Ekonomi Islam Vol 6, No 2 (2024): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/aghniya.v6i2.22520

Abstract

This study attempts to observe the implementation of transparency and accountability in OPZ by comparing two OPZs that have different management bases. Therefore, BAZNAS Medan City and Lazismu Medan City were chosen as the subjects of this study. This study aims to conduct a specific and measurable comparative study between BAZNAZ Medan City and Lazismu in Medan City with a focus on Accountability Indicators, Analyzing how well both institutions present financial reports, including reports on the use of funds, audits, and monitoring mechanisms. Then Transparency Indicators to Measure the level of openness of information to the public, such as accessibility of financial reports, use of social media, and community involvement in the management process, then Public Perception, Using a survey to measure the level of public trust in BAZ and LAZ, as well as the factors that influence their decisions in distributing zakat. This study is expected to provide clear and measurable insights into the practice of accountability and transparency of financial reporting in zakat management organizations in Medan City.
ANALISIS IMPLEMENTASI SISTEM PEMBAYARAN QUICK RESPOND INDONESIA STANDARD (QRIS) DI PASAR BHAKTI KISARAN Ihsan, Nuzul; Siregar, Saparuddin
JURNAL DARMA AGUNG Vol 32 No 2 (2024): APRIL
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v32i2.4279

Abstract

Penelitian ini bertujuan untuk mengevaluasi penerapan sistem pembayaran QRIS di Pasar Bhakti Kisaran dengan mempertimbangkan tingkat pemahaman, manfaat, dan hambatan yang dialami pedagang dalam menggunakan sistem tersebut. Metode penelitian yang digunakan ialah penelitian kualitatif deskriptif dengan mengumpulkan data melalui observasi dan wawancara. Temuan dari penelitian ini mengindikasikan bahwa, pertama, mayoritas pedagang di Pasar Bhakti Kisaran memiliki pemahaman tentang QRIS sebagai suatu solusi pembayaran digital yang diperkenalkan oleh Bank Indonesia, dan mengakui keunggulan QRIS dibandingkan dengan sistem pembayaran digital lainnya. Kedua, keberadaan QRIS memberikan kemudahan bagi pedagang dalam melakukan transaksi yang lebih praktis, cepat, dan aman, yang pada gilirannya meningkatkan aktivitas belanja masyarakat dan potensialnya meningkatkan pendapatan pedagang. Namun, ketiga, kendala terkait dengan keterbatasan jaringan internet yang tidak stabil menjadi masalah yang dihadapi oleh pedagang dan konsumen dalam proses transaksi. Selain itu, adanya biaya Merchant Discount Rate (MDR) sebesar 0,07% menjadi hambatan bagi pedagang di Pasar Bhakti Kisaran.
Implementation Of Wakaf As A Tool Of Social Finance To Achieve The SDGs In Indonesia Case Study On Indonesian Waqf Board Nst, Venny Fraya Hartin; Nasution, Yenni Samri Juliati; Siregar, Saparuddin
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

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

Abstract

This research found several gaps related to the implementation of waqf as a social financing tool to achieve SDGs in Indonesia (a case study on the Indonesian Waqf Board), among others: Lack of Research on the Linkage of Waqf and SDGs. Most research on waqf in Indonesia focuses on the legal, management, and implementation aspects in general. However, very few explore the relationship between waqf as a social financing instrument and its purpose to support the achievement of Sustainable Development Goals (SDGs). Problem formulations are 1) An exploration of the Indonesian Waqf Board, and the importance of waqf as a social financing tool, as well as its potential future development and expansion; 2) Challenges and opportunities in utilizing waqf for social financing as well as issues related to governance, transparency, and sustainability. Qualitative research method with descriptive analysis method in the form of explanation. Research Results BWI has successfully demonstrated how waqf can be utilized to fund various social programs that support the achievement of SDGs, such as education, health, and economic empowerment. Although it still faces a number of challenges, the opportunity to develop waqf as a social financing tool is enormous, especially with the utilization of technology and increased collaboration with the private sector and government. With efforts to improve regulation, management capacity, and community participation, waqf can become a more effective instrument in achieving sustainable development in Indonesia.
Development of Sharia Crowdfunding to Support Social Initiatives in the Medan City Muhammadiyah Student Association Wahyuni, Sri; Marliyah, Marliyah; Siregar, Saparuddin; Fauzi, Muhammad
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 investigate the potential and obstacles to implementing Sharia crowdfunding in supporting the social initiatives of the Medan City Muhammadiyah Student Association. The research method used is a qualitative approach with case studies, involving interviews with administrators and analysis of documents related to previous social initiatives. The research results highlight several main challenges, including limited financial resources, uncertainty in fundraising, and a lack of understanding regarding sharia crowdfunding. With an in-depth analysis of financial challenges, effective communication strategies, and the role of education, this research provides a comprehensive understanding and a concrete foundation for the development of a Sharia crowdfunding model that is appropriate to the organizational context. The implications of these findings include strategic steps to ensure the sustainability and success of social initiatives in the future.
Pengaruh Independensi, Objektivitas, Integritas Dan Kompetensi Terhadap Kualitas Hasil Audit (Studi Kasus Pada Kantor Akuntan Publik Kota Medan) Saputra, Muhammad Ilham; Siregar, Saparuddin; Nasution, Juliana
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4439

Abstract

This study aims to determine the Effect of Independence, Objectivity, Integrity and Competence on the Quality of Audit Results (Case Study at the Medan City Public Accounting Firm). The method used is a quantitative method. And the sample in this study used the proportional stratified random sampling method, which is a method by linking the sampling of each population whose number is adjusted to the number of members of each population, with a total of 53 respondents from 9 Public Accounting Firms in the city of Medan. The data collection instrument used a questionnaire or a questionnaire that was tested for validity and reliability. Data analysis techniques using multiple linear regression, hypothesis testing, t test, F test and the coefficient of determination. With the results of research, independence affects the quality of audit results. Objectivity affects the quality of audit results. Integration affects the quality of audit results. Competence affects the quality of audit results. independence, objectivity, integrity and competence simultaneously affect the quality of audit results.
Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada Laporan Keuangan Badan Usaha Milik Desa (BUMDes) Mekar Jaya Abadi Desa Sei-Limbat Nurhayati, Dinda Anggi; Siregar, Saparuddin; Atika, Atika
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3677

Abstract

BUMDes Mekar Jaya Abadi is a BUMDes in Langkat, located in Sei-Limbat village. BUMDes Mekar Jaya Abadi is an economic institution formed since 5 years and engaged in savings and loan business, trade, PPOB run by the village community. SAK ETAP is a standard created to be used in Financial Reporting published for many purposes for non-public organizations, that is, organizations without significant public responsibility. The purpose of this study is to explain the presentation of the Financial Statements of BUMDes Mekar Jaya Abadi, to compare the financial statements of BUMDes Mekar Jaya Abadi with SAK ETAP and also to explain whether the financial statements of BUMDes Mekar Jaya Abadi is in accordance with SAK ETAP. This study uses qualitative methods with descriptive approach. Sources of research data are primary data and secondary data. The results showed that the Financial Statements of village-owned enterprises (BUMDes) Mekar Jaya Abadi sei-Limbat village has not implemented SAK ETAP. Accounting practices in BUMDes referring to SAK ETAP (2013) have not been implemented due to lack of knowledge of BUMDes management regarding SAK ETAP. BUMDes Mekar Jaya Abadi desa Sei-Limbat only presents the balance sheet and Income Statement. And in each financial statement does not present the minimum items as stipulated in SAK ETAP.
Analisis Perbandingan Tarif Jasa Rawat Inap dengan Menggunakan Traditional Costing System dan Activity Based Costing System (Studi Kasus Pada RSU Mitra Medika Amplas Medan) Nurhidayah, Nurhidayah; Siregar, Saparuddin; Syarvina, Wahyu
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4475

Abstract

This study aims to find out how to determine inpatient service rates using traditional costing systems and activity-based costing at Mitra MedikaAmplas Public Hospital, how to compare the results of calculating inpatient service rates using traditional costing systems and activity-based costing. The object of this research is RSU Mitra Medika Amplas. This study uses qualitative methods with comparative studies, data collection techniques by means of observation and interviews. The types of data used are primary data and secondary data which are cost data for 2020. The results of this study indicate that the application of the traditional costing system in determining inpatient service rates produces distorted cost information. Calculation errors can be minimized by implementing an activity-based costing system. There are differences in the results of calculations using the traditional costing system and the activity-based costing method, where the results of calculations using activity-based costing are cheaper than the results of calculations using the traditional costing system.
MEASURING THE PRODUCTIVITY OF ISLAMIC BANKS' PERFORMANCE WITH STOCHASTIC FRONTIER MEASURES: EMPIRICAL EVIDENCE IN INDONESIA Wahyudi, Syachrul; Siregar, Saparuddin; Nurhayati, Nurhayati; Konadi, Win
Sosiohumaniora Vol 26, No 3 (2024): Sosiohumaniora: Jurnal Ilmu-Ilmu Sosial dan Humaniora, NOVEMBER 2024
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sosiohumaniora.v26i3.56974

Abstract

This research investigates the effect of non-financial objectives on Islamic bank efficiency. The sample data are taken from Islamic banks in Indonesia, spanning 2008-2020. By using the parametric approach, the Stochastic Frontier Analysis (SFA) method is employed to estimate the maximum likelihood and profit efficiency level. The model used in this research is called the BC’95 model in translog form. The input-output variables in this research are chosen based on the intermediation approach. The results show that publicity and zakat have positive and significant effects on the efficiency level of Islamic banks in Indonesia. On the contrary, the qardhul hasan has a negative but significant effect. In this case, zakat has the strongest sensitivity toward the dependent variable. Overall, the efficiency trend is in line with national and global macroeconomic conditions, and it strengthens the existence of non-financial objectives in the Islamic bank's efficiency measurement model. It is hoped that this research can be a gateway for regulators, practitioners, and academics to continue to explore and encourage strengthening the manifestation of Islamic values in Islamic bank operational practices. 
Strategi Rumah Zakat Dalam Meningkatkan Kesejahteraan Masyarakat di Sumatera Utara Pohan, Novita Sari; Siregar, Saparuddin; Rahma, Tri Inda Fadhila
Jurnal Ilmiah Ekonomi Islam Vol 10, No 1 (2024): JIEI : Vol.10, No.1, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i1.12764

Abstract

This research aims to find out the main priority strategy for Rumah Zakat in improving the welfare of the people in North Sumatra. by presenting the internal and external conditions that have been carried out so far. Then, in addition, the researcher also explained several urgent measures that need to be implemented so that the Zakat House can be more focused. The method used is a qualitative method using SWOT and QSPM analysis. The number of respondents who filled out the questionnaire were 5 respondents each for SWOT and 5 respondents for QSPM. Based on the results of the SWOT analysis, the strategy quadrant obtained after processing it in the IFE and EFE matrices is in Quadrant I. This states that the strategy used is a progressive strategy. This strategy means that the company has strengths and opportunities. Furthermore, the QSPM analysis showed that the main priority strategy that must be implemented is encouraging and adopting the use of information technology to create efficient and effective Zakat governance.
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