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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 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 MALIA 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 Darma Agung Aghniya: Jurnal Ekonomi Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences El-Qist : Journal of Islamic Economics and Business (JIEB) 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 Journal of Student Development Informatics Management (JoSDIM) Sci-Tech Journal Journal of Islamic Economic Literatures Journal of Islamic Economics Lariba IDARAH : Jurnal Pendidikan dan Kependidikan Moneter : Jurnal Keuangan dan Perbankan ABIS: Accounting and Business Information Systems Journal Amkop Management Accounting Review (AMAR) 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 IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita As-Syirkah: Islamic Economic & Financial Journal BISNIS : Jurnal Bisnis dan Manajemen Islam
Saparuddin Siregar
UIN Sumatera Utara
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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)
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.
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.
Business Development Strategy through Productive Waqf Aqashah, Faisal; Siregar, Saparuddin; Yanti, Nursantri
Moneter: Jurnal Keuangan dan Perbankan Vol. 13 No. 2 (2025): JULI
Publisher : Universitas Ibn Khladun Bogor

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

Abstract

This research discusses business development strategies through productive waqf with a case study at the Asy-Syafaah Mosque, Tebing Tinggi City. Productive waqf is an innovation in waqf asset management that aims to provide sustainable economic and social benefits. The Asy-Syafaah Mosque utilizes waqf assets in the form of kiosks that are rented out to the community, and the proceeds are used to finance the operation of a free afternoon madrasa for children. This research uses a qualitative approach with a field study method, including in-depth interviews, observation, and documentation. SWOT analysis is used to identify strengths, weaknesses, opportunities, and threats in productive waqf management based on kiosk leasing. The results showed that productive waqf management at the Asy-Syafaah Mosque is able to provide multiple benefits, namely supporting religious education and empowering the economy of the surrounding community. The right management strategy can be a reference for other mosques in developing productive waqf as an effort to empower the economy and social community.
Urgensi Standar Akuntansi Syariah Dalam Membangun Sistem Keuangan Islam Yang Akuntabel Dan Berkelanjutan Sagala, Mustofa Kamal Ahmad; Siregar, Saparuddin
ABIS: Accounting and Business Information Systems Journal Vol 13, No 3 (2025): August
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v13i3.108475

Abstract

Pertumbuhan industri keuangan syariah di Indonesia memunculkan kebutuhan mendesak akan sistem pelaporan keuangan yang tidak hanya akurat secara teknis, tetapi juga sesuai dengan nilai-nilai Islam. Dalam konteks ini, Standar Akuntansi Syariah (SAS) memiliki peran strategis dalam membangun sistem keuangan Islam yang akuntabel dan berkelanjutan. Penelitian ini menggunakan pendekatan kualitatif deskriptif berbasis studi pustaka untuk mengkaji urgensi SAS melalui integrasi teori Triple Bottom Line, Stakeholder Theory, Akuntabilitas Islam, dan Maqashid Syariah. Hasil kajian menunjukkan bahwa SAS mampu meningkatkan transparansi, memperkuat akuntabilitas lembaga keuangan syariah, dan menginternalisasi nilai-nilai etis dalam pelaporan. Namun demikian, implementasi SAS masih menghadapi berbagai tantangan, terutama pada sektor non-bank dan lembaga informal, yang menuntut upaya harmonisasi regulasi serta peningkatan literasi akuntansi syariah. Dengan demikian, SAS tidak hanya menjadi alat pelaporan, tetapi juga instrumen strategis dalam mewujudkan sistem keuangan Islam yang berintegritas dan berdampak sosial.
ANTI-FRAUD STRATEGY MODEL AT PT. BANK SUMUT Lubis, Muhammad Ershad; Siregar, Saparuddin; Nurlaila, Nurlaila
International Journal of Cultural and Social Science Vol. 6 No. 4 (2025): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v6i4.1172

Abstract

The increasing complexity of banking operations has increased the risk of fraud, leading to significant financial and reputational losses for financial services institutions (FSIs) in Indonesia. Strengthening internal control systems and implementing comprehensive anti-fraud strategies are crucial, particularly in line with the Financial Services Authority Regulation (POJK) No. 12/2024. This study aims to analyze and develop an anti-fraud strategy model at PT Bank Sumut that is aligned with regulatory provisions and responsive to emerging fraud risks. Using a qualitative descriptive-exploratory approach, data were collected through in-depth interviews with key informants, including anti-fraud unit staff, internal auditors, risk management officers, and compliance officers, complemented by secondary data from policy documents, audit reports, and financial publications. The findings indicate that PT Bank Sumut has implemented anti-fraud strategies based on four pillars: prevention, detection, response, and monitoring-evaluation. Prevention is carried out through stricter Know Your Employee (KYE)/Know Your Customer (KYC) policies, anti-fraud training, and cultivating an integrity-based culture. Detection involves optimizing the whistleblowing system, conducting forensic audits, and using machine learning technology. Response strategies include investigation of SOPs, disciplinary sanctions, and coordination with regulators, while monitoring and evaluation focuses on periodic reviews and benchmarking with best practices. However, challenges remain, particularly in organizational culture and technology adoption. This study proposes an integrated anti-fraud model emphasizing proactive, risk-based, and technology-driven approaches. The model contributes theoretically by expanding the literature on risk management and governance in the banking sector, and practically by offering recommendations for banks and regulators to strengthen fraud prevention mechanisms, enhance public trust, and support financial system stability.
Analisis Sistem yang Mempengaruhi Layanan Listrik Pra Bayar dan Pasca Bayar pada PT PLN ULP  Medan Timur Harahap, Hasnah Khairani; Siregar, Saparuddin
Sci-tech Journal Vol. 2 No. 2 (2023): Sci-tech Journal  (STJ)
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (989.139 KB) | DOI: 10.56709/stj.v2i2.80

Abstract

PLN is one of the State-Owned Enterprises that serves the public interest, apart from being required to seek profit so that it can continue to carry out its mission, a mission that is oriented to the needs of customers and company members, seeks to provide electric power to drive economic activity, makes electricity as a source of energy. media to improve people's quality of life. , and of course can carry out business activities that are environmentally sound. For the sake of this mission, PT. PLN ULP Medan Timur developed a new program that can optimize electricity use by diverting postpaid electricity services to prepaid electricity services, where this service is a form of PT. PLN ULP Medan Timur in selling electrical energy by way of customers paying upfront by buying tokens/vouchers as well as online payments. PLN is also a business of buying and selling electricity in the form of a community need and the program run by PLN is saving on electricity consumption which also affects the beauty of the earth. Keywords: Prepaid and Postpaid Electricity Services
Co-Authors Abduh, Arridho Ade Jamarudin Alhamdi, Ridha Amin Al Jawi Amiur Nuruddin Amsari, Syahrul Anggi Pratiwi Sitorus Aqashah, Faisal Arief, 2Muhammad Arifin Fauzi Lubis Arismunandar, M. Fizdian 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 Edi Marjan Nasution Elce, Furkan Erwin SP, Muhammad Faisar Ananda Arfa, Faisar Ananda Fanani, Achmad Zainal Fauzan, Arif Fauzan Fauzi, Muhammad Firman Syarif Fitriadany, Eno Hadziyah, Idzni Hamdiah, Vidairotul Handoko, Dodi Okri Harahap, Hasnah Khairani Harahap, Khairunnisa Harahap, Muhammad Ikhsan Haris Al Amin Hasibuan, Jihan Hasibuan, Muhammad Rezki Ripaldo Hasibuan, Muhammad Rizal Hendra Harmain 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 Julfan Saputra Juliana Nasution Julianti Nasution, Yenni Samri Kamila, K Kamilah, Kamilah Kaswinata, Kaswinata Kusmilawaty, Kusmilawaty Laylan Syafina Leli, Nur Lenny Menara Sari Saragih Lubis, Farah Fadhila Lubis, Muhammad Ershad Lubis, Siti Nurhalizah M. Ridwan M. Yasir Nasution M. Yasir Nasution, M. Yasir M. Yogi Riyantama Isjoni Malasyi, Sibral Marliyah Marliyah, Marliyah Marlya Fatira AK Mhd Furqan Mhd Zulkifli Hasibuan Muhammad Yafiz, Muhammad Muhammad Yasir Nasution, Muhammad Yasir Muhammad Zaki Muhammedi, Ssonko Mustafa Kamal Rokan Najma, Siti Nasution, Juliana Nasution, Nina Andriany Nasution, Rizki Aulia Putri Mujur Nasution, Yasir Nawir Yuslem, Nawir Nova Maharani Nst, Armin Rahmansyah Nur Kholis Nurhayati Nurhayati Nurlaila Nurlaila Nurlaila Nurlaila Nursantri Yanti Nurwijayanti Padang, Abdul Muin Akmal Parikesit, Wuri Pohan, Novita Sari Prasetyo, Iin Qorib, Ahmad Rahma, Tri Inda Fadhila Rahmani, Ahmadi Bi Rahmawati, Widya Ayu Raihanah Daulay Rangkuti, Ririn Anjani Rendiani Sitorus, Seftia Reswita, Jihan Ritonga, Hanny Rahmadani Ritonga, Jukhairia Rokan, Mustafa Kamal Sagala, Mustofa Kamal Ahmad Samri Juliati Nasution, Yenni Santoso, Muhammad Rifky Saprinal Manurung Saputra, Muhammad Ilham Satria Darma Shifa, Mutiara Simahatie, Mai Sinaga, Fatimah Yanti Siregar, Fitri Susanti SITI FATIMAH Sri Wahyuni Sugianto Sugianto Sugianto Sultoni, Ahmad Alauddin Supriyatno, Agun Suri Purnami - Syahputra, Angga Utami, Rizky Ananda Venny Fraya Hartin Nst Waeno, Muhamadaree 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 Zulhelmy