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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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The Relationship of Zakat Management Organization (ZMO) to the Effectiveness of Higher Education Management Syahputra, Angga; Kaswinata, Kaswinata; Siregar, Saparuddin; Marliyah, Marliyah; Waeno, Muhamadaree
Idarah: Jurnal Pendidikan dan Kependidikan Vol. 7 No. 2 (2023): Idarah: Jurnal Pendidikan dan Kependidikan
Publisher : Institut Agama Islam Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/idarah.v7i2.2029

Abstract

This research aims to analyze the transformation of zakat management as a construct for the development model of independence in higher education institutions in Indonesia. Identifying  zakat management includes differences in religious interpretations, regulatory ambiguity, and management ineffectiveness . The research adopts a qualitative descriptive survey method conducted at the Islamic University in Medan, North Sumatra. The study highlights the symbiotic relationship between zakat management organizations and educational institutions, emphasizing the important role of zakat in supporting financially disadvantaged students. Through collaboration, universities can actively identify  deserving recipients and promote social responsibility. Zakat institutions emerge as financial entities and development partners, empowering beneficiaries towards economic independence. The research findings also indicate the effectiveness of zakat distribution through several means, including providing scholarships, improving educational infrastructure, enhancing education quality, and promoting equal opportunities in higher education. This study advocates for integrating justice, transparency, and sustainability in zakat operations, positioning these institutions as pillars supporting economic and social development in Islamic society. This research identifies current challenges in the zakat management system and proposes solutions to enhance its effectiveness in Indonesia, a Muslim majority country.
The Implementation of the Policy of Payment Using QRIS on Public Satisfaction in Medan City at Trans Metro Deli Leli, Nur; Siregar, Saparuddin; Lubis, Fauzi Arif
Tadbir : Jurnal Studi Manajemen Pendidikan Vol. 6 No. 2 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/jsmp.v6i2.12395

Abstract

Implementation of the Indonesian Quick Response Code (QRIS) is important because the QRIS system is expected to increase ease of service. Transaction and have a positive impact on public interest and participation in using Tans Metro Deli public transportation. This research method is a quantitative method using SPSS 26, a data analysis tool in this research namely multiple linear regression. This research aims to prove that the payment variable has an effect on the satisfaction variable. This research uses a survey method obtained from the original scene of the incident by distributing questionnaires. A questionnaire is a data collection technique carried out by providing written questions submitted to respondents. the likert scale is used to measure the attitudes, opinions, or perceptions of a person or group of people about social phenomena with a likert scale, then the variables to be measured are described into variable indicators. The date sources used are primary and secondary sources. The number of respondents in this research was 30 people using a simple linear regression analysis technique. The analysis tool that the researcher used was SPSS software version 26 The research results show that payment has a significant positive effect on satisfaction. data analysis techniques used in this study descriptive statistical analysis, validity test and reliability test, classical assumption test there are several classical assumption tests used in this study are normality test, multicollinearity test and heteroscedasticity test, then simple linear regression analysis test, hypothesis test namely t test, f test and determination coefficient test. So the use of QRIS contributes significantly to increasing satisfaction in the city of Medan.
Prevention of Fraud: Using the Concept of Istikhlaf Approach for Public Accountants Husna, Asmaul; Siregar, Saparuddin; Arif Lubis, Fauzi
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 9 No. 1 (2025): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v9i1.3931

Abstract

This study aims to explore the effectiveness of the istikhlaf concept approach in fraud prevention among public accountants. Istikhlaf, which refers to the concept of leadership and responsibility from an Islamic perspective, offers an ethical approach that can strengthen integrity and honesty in the accounting profession. This study uses a quantitative method by collecting data through questionnaires distributed to 63 public accountants in various public accounting firms in Medan city. Data analysis is conducted using the Partial Least Square (PLS) analysis method to determine the relationship between the implementation of the istikhlaf concept and the reduction of fraud incidents. The results of the study show that there is a significant positive correlation between the implementation of the istikhlaf concept and fraud prevention. Accountants who adopt the principles of istikhlaf tend to exhibit more ethical behavior and are less involved in fraudulent actions. These findings indicate that the integration of strong moral and ethical values, as promoted in the istikhlaf concept, can play an important role in fraud prevention efforts in the public accounting profession. This study suggests that public accountants consider implementing training programs that incorporate the istikhlaf concept to enhance ethical awareness and responsibility among accountants. Thus, the results of this study not only contribute to the academic literature on fraud prevention but also provide practical recommendations for practitioners in improving professional integrity.
The Role of Internal Audit in Mitigating Operational Risks in Sharia Banks Utami, Rizky Ananda; Irsyad, Fairuz Azzahra; Siregar, Saparuddin
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.18397

Abstract

The role of internal audit in Islamic banks is very important to mitigate operational risks, which must be managed specifically to comply with sharia principles. Operational risks in Islamic banks include challenges such as human error, system failures, and external risks, which can have a serious impact on the stability and reputation of the bank. This study aims to analyze the role of internal audit in supporting operational risk management in Islamic banks, as well as identify strategic measures to improve its effectiveness. The methodology used involves thematic analysis of relevant literature studies, which highlight that while internal audit plays an important role in maintaining compliance and improving corporate governance, there are barriers to the implementation of proactive risk management. This study finds that the integration of internal audit with Good Corporate Governance (GCG) principles and the use of technologies such as blockchain are important steps to strengthen supervision and increase transparency in mitigating operational risks. The results of this study are expected to be a reference to strengthen the stability and competitiveness of Islamic banks in facing operational risk challenges in the banking industry.
The Effect Of Internal Audit And External Audit On Accounting Fraud In View From The Fraud Triangle Theory (Study Of Soe Companies In Medan City) Hasibuan, Muhammad Rezki Ripaldo; Siregar, Saparuddin; Harahap, Muhammad Ikhsan
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.178

Abstract

This study aims to determine the effect of internal audit and external audit on accounting fraud/fraud in terms of the fraud triangle theory (study of state-owned companies in Medan). This research uses quantitative methods, primary data collection techniques by distributing questionnaires. The population and sample are 45 respondents and use a saturated total sampling technique. This study uses the SPSS statistical tool. Data were analyzed using multiple regression analysis method. The results of this study indicate that Internal Audit has a positive and significant effect on Accounting Fraud. This is evidenced by because the tcount for the Internal Audit variable (3.088) is greater than the ttable (2.018) and the sig value is 0.004 <0.05. External Audit has a positive and significant effect on Accounting Fraud. This is evidenced by because the tcount for the External Audit variable (2.557) is greater than ttable (2.018) and the sig value is 0.014 <0.05. As well as the F test shows that Internal Audit and External Audit have a simultaneous and significant positive effect on Accounting Fraud. This is evidenced by the Fcount value of (7.765) greater than Ftable (3.22) and a sig value of 0.001 <0.05. Meanwhile, the Adjusted R Square value is 0.235. This shows that the independent variables, namely Internal Audit and External Audit, are able to explain the dependent variable, namely Accounting Fraud of 23.5%, the remaining 76.5% is explained by other variables outside the regression model.
Analysis of the Implementation of the Government Financial Accounting System in Improving the Quality of Regional Government Financial Reports (Case Study at the Sunggal Sub-District Office, Deli Serdang Regency) Ritonga, Jukhairia; Siregar, Saparuddin; Ilhamy Nasution , Muhammad Lathief
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.183

Abstract

This study seeks to determine how the use of the government financial accounting system affects the caliber of local government financial reports in the Sunggal District Office, Deli Serdang Regency,. This study employs a qualitative descriptive methodology and uses interviewing and documenting as data collecting approaches. According to the study's findings, the Sunggal District Office in the Deli Serdang Regency might benefit from the installation of a government financial accounting system by producing better financial reports.
Implementasi Keuangan Sosial Islam : Melalui Pengelolaan Zakat Untuk Kesejahteraan Umat Daulay, Raihanah; Siregar, Saparuddin; Marliyah, Marliyah
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 25, No 1 (2025)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ekonomikawan.v25i1.18041

Abstract

Islamic finance is a form of financial system that as a whole uses concepts and principles that are derived from the values contained in Islamic law, namely the Quran and Hadith. It often happens that the application of Islamic social finance has not been optimal, providing benefits for the welfare of the community in general and expecting blessings from Allah. The implementation of Islamic social finance can be done by establishing an effective zakat fund management program so that through this program it is very helpful for the community, meeting needs and helping micro business capital. The problem that often occurs is that the recipients have not been maximized the use of the capital assistance provided so that it does not provide results for the long term. So that it is not able to improve the welfare of the wider ummah, an integrated program in managing Islamic social finance from institutions can be the optimal solution in helping to improve people's lives more prosperously.
Integrasi Good Amil Governance dan Sustainable Development Goals (SDGs): Tantangan dan Peluang Kusmilawaty, Kusmilawaty; Arismunandar, M. Fizdian; Sultoni, Ahmad Alauddin; Siregar, Saparuddin; Nasution, Yenni Samri Juliati
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 02 (2025): JIEI : Vol. 11, No. 02, 2025
Publisher : ITB AAS INDONESIA Surakarta

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

Abstract

Zakat memiliki potensi besar dalam mendukung pencapaian Tujuan Pembangunan Berkelanjutan (Sustainable Development Goals/SDGs), khususnya dalam hal pengentasan kemiskinan, peningkatan kesehatan, pendidikan berkualitas, dan pertumbuhan ekonomi yang inklusif. Penelitian ini menggunakan pendekatan deskriptif kualitatif untuk mengeksplorasi tantangan yang dihadapi serta peluang dalam mengintegrasikan Good Amil Governance dengan SDGs. Pengumpulan data dilakukan melalui studi literatur dengan mengumpulkan informasi dari artikel, buku, dan laporan yang relevan mengenai Good Amil Governance pada lembaga zakat dan SDGs. Analisis juga mencakup bagaimana zakat berkontribusi terhadap pencapaian beberapa tujuan dalam SDGs, seperti pengurangan kemiskinan dan peningkatan pendidikan. Data yang diperoleh kemudian dianalisis menggunakan metode analisis tematik. Temuan penelitian mengungkapkan bahwa tantangan dalam mengintegrasikan Good Amil Governance dengan pencapaian SDGs di Indonesia meliputi kurangnya kesadaran dan pemahaman, keterbatasan sumber daya, regulasi dan kebijakan yang kurang mendukung, serta kurangnya koordinasi antar pemangku kepentingan. Namun, di tengah tantangan tersebut, terdapat beberapa peluang, yaitu pendidikan dan pelatihan, pengembangan kebijakan yang mendukung, pemanfaatan teknologi informasi, serta kolaborasi antar pemangku kepentingan.
Enhancing Audit Quality through a Sharia-Based Model Saputra, Julfan; Siregar, Saparuddin; Kamilah, Kamilah
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 13 No. 2 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i2.25116

Abstract

Audit quality is crucial for ensuring accountability in the public interest, yet it remains vulnerable to fraud. Persistent concerns from regulators and investors about the audit quality in public accounting firms highlight the limitations of conventional standards, which primarily focus on technical and ethical dimensions while often failing to prevent fraud. This study aims to develop a sharia-based audit quality model and analyze its influencing factors, with religiosity serving as a moderating variable. A quantitative approach was adopted to evaluate the research variables, using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method for data analysis. SEM-PLS was chosen for its robust measurement capabilities, its ability to explore structural variables, and its suitability for model fitting. The results reveal that the predictor variables—independence, competence, motivation, and time budget pressure—moderated by religiosity, significantly affect Sharia audit quality. This is evidenced by an R-Square value of 0.873 (87%), indicating a high structural impact. However, only independence demonstrated a significant partial effect on Sharia audit quality. While competence, religiosity, motivation, and time budget pressure influence Sharia audit quality, their structural-level impact is minimal. Additionally, religiosity moderates the relationship between independence and Sharia audit quality. The study recommends enhancing auditor religiosity, which has been shown to positively influence Sharia audit quality.========================================================================================================ABSTRAK – Peningkatan Kualitas Audit dengan Model berbasis Syariah. Kualitas audit sangat penting untuk memastikan akuntabilitas dalam kepentingan publik, namun tetap rentan terhadap fraud. Kekhawatiran terhadap kualitas audit terus diungkapkan oleh regulator dan investor, terutama karena standar audit konvensional yang hanya berfokus pada aspek teknis dan etika sering kali gagal mencegah fraud. Penelitian ini bertujuan untuk mengembangkan model kualitas audit berbasis syariah dan menganalisis faktor-faktor yang mempengaruhinya, dengan religiositas sebagai variabel moderasi. Menggunakan pendekatan kuantitatif, analisis data dalam penelitian ini dilakukan dengan metode Structural Equation Modeling-Partial Least Square (SEM-PLS), yang dipilih karena keunggulannya dalam menghasilkan pengukuran yang akurat, mengeksplorasi variabel-variabel struktural, serta kemampuannya memodelkan penelitian dengan tingkat kesesuaian yang baik. Hasil penelitian menunjukkan bahwa secara simultan, variabel prediktor yaitu independensi, kompetensi, motivasi, dan time budget pressure yang dimoderasi oleh variabel religiositas berpengaruh secara signifikan terhadap kualitas audit syariah. Hal ini dibuktikan dengan nilai R Square sebesar 0,873 atau 87%, yang masuk pada efek level struktural tinggi. Secara parsial, hanya variabel independensi yang memiliki pengaruh signifikan terhadap kualitas audit syariah. Sementara itu, variabel kompetensi, religiusitas, motivasi, dan time budget pressure memiliki pengaruh, namun berada pada level efek struktural rendah terhadap kualitas audit syariah. Pada efek moderasi, variabel religiositas terbukti memoderasi pengaruh independensi terhadap kualitas audit syariah. Penelitian ini merekomendasikan perlunya peningkatan religiositas auditor, yang terbukti memberikan pengaruh positif pada kualitas audit syariah.
Predicting Financial Outcomes from Environmental Costs in Shariah Green Accounting Suginam; Siregar, Saparuddin; Nurlaila; Silalahi, Alistraja Dison
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol. 13 No. 01 (2025): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed)-In press
Publisher : Faculty of Economics, Universitas Negeri Indonesia,Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPEB.013.1.2

Abstract

This study aims to explore the relationship between environmental costs and financial performance in the Islamic finance sector using advanced machine learning techniques. By integrating CSR Expenditure, Energy Consumption, and Carbon Emissions as environmental factors, the research applies Gradient Boosting, XGBoost, and Artificial Neural Networks (ANN) to predict Retail Banking Revenue, Wholesale Banking Revenue, and Third-Party Funds. The objective is to evaluate how sustainability practices impact financial outcomes, using an innovative approach that combines economic modeling with computer-based prediction. The findings reveal that Gradient Boosting outperforms other models, demonstrating strong predictive accuracy, especially for Third-Party Funds and Wholesale Banking Revenue. XGBoost also provides valuable insights, while ANN struggles with overestimations, indicating the need for further optimization. This research underscores the growing significance of environmental sustainability in shaping financial performance and provides a computational framework for financial institutions and policymakers to assess the impact of green accounting on economic growth.
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