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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 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 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 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 As-Syirkah: Islamic Economic & Financial Journal Jurnal Indovisi
Saparuddin Siregar
UIN Sumatera Utara
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OPTIMIZATION OF SHARIA BANK CUAN IN THE INDUSTRIAL ERA 4.0 Alhamdi, Ridha; Sugianto, Sugianto; Siregar, Saparuddin
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 2 (2022): March
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i2.234

Abstract

Is how to develop products and services to boost productivity and competitiveness in the economic and business industries. As for the opportunities owned by Islamic banking to develop products and services to face industry 4.0, namely, the first is qualified human resources, the second is technological sophistication, and the third is the products that society needs in facing the industrial revolution 4.0. The results of this study are that there are several opportunities and challenges faced by Islamic banks in Indonesia in facing the industrial revolution 4.0 in the scope of financial technology (fintech). the three products that society needs in facing the industrial revolution 4.0. The results of this study are that there are several opportunities and challenges faced by Islamic banks in Indonesia in facing the industrial revolution 4.0 in the scope of financial technology (fintech). the three products that society needs in facing the industrial revolution 4.0. The results of this study are that there are several opportunities and challenges faced by Islamic banks in Indonesia in facing the industrial revolution 4.0 in the scope of financial technology (fintech).
Analysis of the Effect of Fixed Asset Intensity, Leverage, and Liquidity on Fixed Asset Revaluation in Manufacturing Companies Listed on the Indonesia Stock Exchange Hidayat Nasution, Mustafa; Siregar, Saparuddin; Tambunan, Khairina
Jurnal Impresi Indonesia Vol. 3 No. 9 (2024)
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v3i9.5423

Abstract

Fixed asset revaluation has become an important issue in corporate financial management, especially in the midst of uncertain economic conditions. Manufacturing companies, which are one of the pillars of the Indonesian economy, must be able to manage their fixed assets to improve financial performance and competitiveness. This study aims to determine the effect of fixed asset intensity, leverage, and liquidity on fixed asset revaluation in manufacturing companies listed on the Indonesia Stock Exchange. The research method used is quantitative, with the population and sample in the form of annual reports from 10 manufacturing companies during the 2016-2021 period. Sampling was done by purposive sampling, and data were collected through financial statement documentation. Data analysis was carried out using the linear analysis method using panel data. The results showed that fixed asset intensity has a positive and significant effect on fixed asset revaluation. This is evidenced by the t count value of 3.637 which exceeds the t table 2.003, as well as a probability value of 0.0069 <0.050. Leverage and liquidity also show a positive and significant influence on the revaluation of fixed assets. Simultaneously, the three variables have a significant effect on the revaluation of fixed assets, with a value of F count 4.315 which exceeds F table 2.77 and a probability of 0.000136 < 0.05.
Analisis Penyebab Tunggakan Pembayaran Rekening Air Pelanggan pada Perusahaan Daerah Air Minum (PDAM) Tirta Sari Binjai Mutiara, Mutiara; Siregar, Saparuddin
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.v4i1.4568

Abstract

PDAM Tirta Sari Binjai is a company engaged in the provision and service of clean water for the people of Binjai and its surroundings. PDAM Tirta Sari Binjai's operations finance itself from PDAM Tirta Sari's revenue for customers who use PDAM Tirta Sari's services. However, the revenue received by PDAM Tirta Sari is not optimal due to the high level of customer arrears at PDAM Tirta Sari Binjai. The purpose of this study is to find out what factors can cause arrears in customer water payments at the Tirta Sari Binjai Regional Drinking Water Company (PDAM). This study uses a descriptive method with a qualitative approach. This research was also conducted through interviews/interviews, observation and analysis of documents when conducting research. The results showed that the factors that led to arrears were: 1) The customer's water meter was buried, 2) The door or fence of the customer's house was locked, 3) The customer's water was small or completely turned off, 4) Notification of arrears was not delivered by the officer, 5 ) The habit of customers to delay payments, 6) Lack of officers to make terminations, 7) Per capita income of customers has decreased due to the covid-19 pandemic.
Pengaruh Profitabilitas, Capital Intensity, Likuiditas Dan Biaya Operasional Terhadap Pajak Penghasilan Badan Pada Perusahaan Makanan Dan Minuman Yang Terdaftar di BEI Periode 2015-2021 Farhan, Muhammad; Siregar, Saparuddin; Yanti, Nursantri
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.v4i1.4347

Abstract

The purpose of this research is to examine and analyze the partial and simultaneous effect of profitability, capital intensity, liquidity and operational costs on corporate income tax at Food and Beverage Companies Listed on the IDX. The research approach uses associative methods with quantitative data. The population in Food and Beverages Listed on the IDX from 2015 to 2021, the sample for this study was 56 samples. The data collection technique used in this research is documentation. The analysis technique used in this research is descriptive statistics, Panel Data Multiple Linear Regression analysis using the e-views application, then hypothesis testing and Determinant testing are carried out. The results showed that Profitability and Operational Costs partially had a positive and significant effect on Corporate Income Tax, Capital Intensity partially had a negative and significant effect on Corporate Income Tax, Liquidity partially had no effect on Corporate Income Tax and simultaneously showed that profitability, capital intensity , liquidity and operational costs have a significant effect on Corporate Income Tax at Food and Beverage Companies Listed on the IDX for the 2015-2021 period.
Human Resources Aspects in Mosque Financial Management in Jogokariyan Mosque and Al-Ikhlash Jatipadang Mosque Fauzan, Arif Fauzan; Zakaria, Zainal Arifin; Siregar, Saparuddin
International Journal Ihya' 'Ulum al-Din Vol. 26 No. 1 (2024)
Publisher : Universitas Islam Negeri Walisongo Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/ihya.26.1.20479

Abstract

Indonesia has the largest Muslim population in the world and is a generous country in the world in donating money through mosques. From here, mosque administrators/takmirs need to build, maintain, and increase the trust given by the congregation to the mosque, especially in improving services and increasing access to the impact of donations given by the congregation. In this case, human resources are the highest asset in mosque management. This research aims to make human and financial resource management more transparent and accountable and able to have a big impact on society. This research method is descriptive qualitative with the analytical tool used, namely ANP (Analytic Network Process) with a total of 7 respondents; the research objects are the Jogokariyan Mosque, Yogyakarta, and the Al-Ilhlash Mosque, Jatipadang, Jakarta. The data collection results show that human resources in the two mosques have high problems. The results of the analytical synthesis of the network process of internal problems, problems, and solutions for human resources and management. In the internal problems cluster, the integrity aspect was chosen as a priority issue in managing mosque finances with a score of (0.331), followed by the accountability aspect with a score of (0.240), and the human resources aspect (0.215).
Shariah Governance, Leverage, And Their Impact on Islamic Corporate Social Responsibility in Sharia Banking in Indonesia Suryani, Yani; Siregar, Saparuddin; Nurlaila, Nurlaila
International Journal Ihya' 'Ulum al-Din Vol. 26 No. 1 (2024)
Publisher : Universitas Islam Negeri Walisongo Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/ihya.26.1.20482

Abstract

This research aims to test and analyze the influence of Shariah Governance and Leverage on Islamic Corporate Social Responsibility. The population in this study consisted of 14 Sharia Commercial Banks in Indonesia, with a sample of 10 Sharia Commercial Banks obtained using the purposive sampling method. The research methodology used is quantitative with the analytical tool used is panel data regression with Eviews 10 software. Research findings show that Sharia Governance significantly affects Islamic Corporate Social Responsibility (CSR). The implementation of sharia governance expands the disclosure of Islamic Corporate Social Responsibility (ICSR). However, Leverage does not affect Islamic Corporate Social Responsibility. The lack of leverage impact as measured by the total debt-to equity ratio is caused by Islamic banking, both with high and low levels of leverage, still revealing Islamic Corporate Social Responsibility as measured by the Islamic Social Reporting Index (SRI). as a means of fulfilling information needs for customers. It represents man's accountability to God and, aims to gain legitimacy from God as an ultimate goal.
Instrumen Keuangan Sosial Islam Dan Keberlanjutan Lingkungan (SDGs 13) Abduh, Arridho; Marliyah, Marliyah; Siregar, Saparuddin
ISLAMIC BUSINESS and FINANCE Vol 5, No 1 (2024): ISLAMIC BUSINESS and FINANCE
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/ibf.v5i1.28345

Abstract

The issue of climate change has become an urgent global challenge that requires immediate action. Achieving Sustainable Development Goal 13 (SDG 13), which pertains to climate action, has become a top priority in efforts to mitigate the negative impacts that have occurred and are ongoing. In this context, Islamic social finance instruments emerge as a tool with great potential to support environmental sustainability goals. This approach integrates the principles of Islamic social finance, emphasizing justice, sustainability, and fair distribution, with global efforts to address climate change. This article seeks to explain how Islamic social finance instruments can be used as investment vehicles supporting green projects, renewable energy, and other endeavors aimed at reducing carbon emissions and preserving ecosystem balance. We also evaluate the positive impact achieved in attaining SDG 13 through the implementation of these instruments. Despite some hurdles that need to be addressed, such as broader awareness and understanding of Islamic social finance, its potential to contribute to climate change mitigation and the achievement of SDG 13 is significant. This article provides insights into how the Islamic social finance approach can become an integral part of the global solution to address climate change and achieve environmental sustainability. 
Konsep Dan Prinsip Keuangan Sosial Islam Nasution, Edi Marjan; Marliyah, Marliyah; Siregar, Saparuddin
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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

Abstract

Islamic Social Finance has an important role in sharia teachings such as zakat alms and waqf. These principles have long been stated in the Koran and al-Hadith. This research discusses the concepts and principles of Islamic Social Finance contained in the texts and those that apply in Indonesia. The research method "Concepts and Principles of Islamic Social Finance" is (Library research) where relevant library collections are the main strength in this research. This research approach uses normative and sociological methods, namely research based on the Koran and books that discuss public finances in Islam. There are several philanthropic institutions in Indonesia as a forum to help the Muslim community. As an analysis in this research, it was found that philanthropic institutions in Indonesia had different principles and concepts during the previous Islamic period.
Financial performance investigation of PT Acset Indonusa Tbk based on Du Pont and Common Size analysis Reswita, Jihan; Siregar, saparuddin; Kamila, K
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2626

Abstract

The Du Pont Analysis is a method of evaluating financial performance that breaks down Return on Equity into its main components. Common Size Analysis involves presenting financial statements by converting each account into a percentage of total revenue or assets. This research aims to investigate the financial performance of PT. Acset Indonusa Tbk, a construction company listed on the Indonesia Stock Exchange (IDX), during the period 2018-2022. The approach used is qualitative with a quantitative approach using the Du Pont System and Common Size methods. Data collection was conducted through literature review and documentation study. Secondary data were obtained from the company's financial statements downloaded from the official website. The results of this study indicate that the financial performance of PT. Acset Indonusa Tbk for the period 2018-2022 is considered poor. This is due to, of the five variables analyzed in the Du Pont System method, namely Net Profit Margin (NPM), Total Assets Turnover (TATO), Return on Assets (ROA), Equity Multiplier (EM), and Return on Equity (ROE) are below industry standards and only EM has increased. In the Common Size Analysis, it is shown that PT Acset Indonusa Tbk has faced several challenges in recent years, such as declining profitability, increasing expenses, and fluctuating funding structures.
Kinerja Keuangan dalam Restrukturisasi Pembiayaan KPR Saat Covid-19 Pada PT.Bank CIMB Niaga Syariah Medan Siregar, Saparuddin; Nurlaila, Nurlaila; Supriyatno, Agun
Jurnal Ilmiah Ekonomi Islam Vol. 8 No. 2 (2022): JIEI : Vol. 8, No. 2, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i2.5862

Abstract

Home financing is widely used by people to get the desired housing. During the COVID-19 pandemic, Bank CIMB Niaga Syariah also handled problem financing in the form of financing restructuring for mortgages in accordance with OJK Regulation (Financial Services Authority) Number 11/POJK.03/2020 and Financial Services Authority Regulation Number 40/POJK.03/ 2019. This research was conducted using quantitative methods. The purpose of this study is to explain the financial performance in the restructuring of Bank CIMB Niaga Syariah mortgages before and after the covid-19 pandemic. The results of this study indicate that the calculated F value is 503,490 with sig 0.000, thus it can be concluded that Ho is rejected, or there is a significant difference between financial performance before and after covid-19 and the Anova test on financial performance after covid shows that the calculated F value is 97,284 with sig 0.000, thus it can be concluded that Ho is rejected, or there is a significant difference between financial performance before and after covid-19 at CIMB Niaga Syariah Medan
Co-Authors Abduh, Arridho Ade Jamarudin AK, Marlya Fatira Alhamdi, Ridha Amiur Nuruddin Amsari, Syahrul Ananda, Faisar 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 Hadziyah, Idzni Hamdiah, Vidairotul Harahap, Hasnah Khairani Harahap, Muhammad Ikhsan Haris Al Amin 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 Lubis, Siti Nurhalizah 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 Nurwijayanti Padang, Abdul Muin Akmal Parikesit, Wuri Pohan, Novita Sari 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 Sadri, Muhammad 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 Suri Purnami - 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