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Saparuddin Siregar
UIN Sumatera Utara
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ANALISIS PENGARUH QUALITY OF WORK LIFE DAN ISLAMIC WORK ETHIC TERHADAP LOYALITAS KARYAWAN MELALUI KINERJA SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA PT. BANK SYARIAH INDONESIA, TBK KC MEDAN ADAM MALIK) Zikri Firdaus, M. Ilmi; Siregar, Saparuddin; Nurlaila, Nurlaila; Widya, Helma
Jurnal Ilmiah Ekonomi Islam Vol. 8 No. 3 (2022): JIEI : Vol.8, No.3, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i3.7142

Abstract

This study aims to determine the effect of Quality of Work Life which is divided into two independent variables, namely Work Participation and Work Environment, as well as another independent variable, namely Islamic Work Ethic at Bank Syariah Indonesia KC Medan Adam Malik. This study uses quantitative methods and associative approaches, data collection techniques using questionnaires and the population and sample in this study were 31 employees at Bank Syariah Indonesia KC Medan Adam Malik using saturated sampling technique. The data obtained were then processed using SPSS Version 25, then analyzed using path analysis. The results of this study indicate that Work Participation on the Work Environment has a correlation value of 0.762 indicating a strong correlation. While the Work Environment on Islamic Work Ethic has a correlation value of 0.535 indicating a moderate correlation. From the results of the Hypothesis Test (First) Work Participation, Work Environment, and Islamic Work Ethic have a significant effect on Employee Performance, this can be seen from the t-count value for the Work Participation variable of 3.162 > t.table 2.051, t-count Work Environment 4.843 > 2.051, and t-count Islamic Work Ethic of 4.162 > t-table 2.051. Meanwhile, from the results of the Hypothesis Test (Second) Work Participation, Work Environment, Islamic Work Ethic, and Employee Performance have a significant effect on Employee Loyalty, this can be seen from the t value for the Work Participation variable of 2.300 > t. table 2.051, t count Work Environment 3.093 > 2.051, t count Islamic Work Ethic of 3.773 > t table 2.051, and t count Employee Performance of 3.681 > t table 2.051. And from the path analysis results show that the Employee Performance variable is not able to strengthen the influence of Work Participation, Work Environment, and Islamic Work Ethic on Employee Loyalty.
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.
Determinan of Audit Fee In Indonesia Islamic Bank Harahap, Aulia Rahman; Siregar, Saparuddin; Nurlaila, Nurlaila
Edukasi Islami: Jurnal Pendidikan Islam Vol. 11 No. 03 (2022): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v11i03.4170

Abstract

This study aims to examine the link between audit fees and the following variables: 1) the number of audit committee meetings; 2) the size of the internal audit; 3) the number of internal audit assignments; and 4) the number of branches. This study is an example of causal associative research, a kind of quantitative research that uses secondary data acquired from research sample websites. According to the study's findings, audit fees are influenced by the following factors in the following orders: 1) the size of the internal audit has an effect on audit fees; 2) the number of internal audit assignments has no effect on audit fees; and 4) the number of branches has an effect on audit fees.
Performance Analysis of Sharia Banking Using The Educatian Prism Method: Case Study Pt. Bank Muammalat Sumatera Utara Atika, Atika; Siregar, Saparuddin; Sugianto, Sugianto
Edukasi Islami: Jurnal Pendidikan Islam Vol. 12 No. 01 (2023): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v12i01.4264

Abstract

Using the performance prism method, this study aims to determine and analyze the performance of Islamic banking at PT. Bank Muammalat. The Performance Prism method is a performance measurement model that depicts organizational performance as a three-dimensional shape (prism) with five sides. This model considers satisfaction, stakeholder contribution, process, and company capability in addition to strategy. This is a quantitative study with a descriptive approach. The results showed that PT. Bank Muamalat performance is already good, as evidenced by the overall Total Index value of 6.2331. Whereas a score of 6-7 indicated that the resulting performance was good according to the provisions of the OMAX Achievement Target.
ZAKAT SEBAGAI INTRUMEN KEUANGAN SOSIAL ISLAM DALAM PENGENTASAN KEMISKINAN MASYARAKAT PINGGIRAN PERKOTAAN AK, Marlya Fatira; Marliyah, Marliyah; Siregar, Saparuddin; Lubis, Farah Fadhila; Nasution, Rizki Aulia Putri Mujur; Rahmawati, Widya Ayu
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 1 (2024): Volume 7 No 1 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i1.25174

Abstract

Penelitian ini membahas tentang peran zakat sebagai intrumen keuangan sosial islam dalam mengatasi masalah kemiskinan pada Masyarakat pinggiran perkotaan khususnya di daerah Medan Tembung. Tujuan penelitian ini adalah menemukan gambaran keberhasilan UPZ Masjid Ubudiyah Lingkungan IV Kel. Sidorejo Kec. Medan Tembung dalam mengumpulkan zakat, mengadministrasikan zakat kemudian mendistribusikan zakat hingga mampu mengurangi kemiskinan dilingkungan sekitar masjid Ubudiyah Tembung. Data yang digunakan dalam penelitian ini berbentuk data kualitatif, data diperoleh dari sumber primer dan sumber sekunder. Teknik pengumpulan data yang dilakukan untuk memperoleh data primer adalah melalui wawancara sedangkan untuk data sekunder mellaui dokumentasi dan studi Pustaka. Guna menjawab permasalahan yang ada, maka digunakan metode penelitian kualitatif. Dengan Teknik analisis data deskriftif eksplanasi, dengan menguraikan temuan dari hasil wawancara dan memaparkan data sekunder yang diperoleh dilapangan. Hasil penelitian menunjukkan bahwa Zakat yang dikelola UPZ BKM Ubudiyah telah mampu meringankan kesulitan hidup Masyarakat miskin, namun belum mampu mengatasi atau mengurangi jumlah Masyarakat miskin dilingkungan tersebut. Bantuan zakat hanya mampu menutupi kebutuhan hidup satu hingga tujuh hari kedepan saja, selebihnya kembali kekurangan (miskin).
Implementation of Islamic Financial Instruments for the Welfare of the Labuhanbatu Community Yunila Tanjung, Dini; Siregar, Saparuddin; Samri Juliati Nasution, Yenni
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.4079

Abstract

The main problem of this research is to determine the implementation of Sharia financial instruments for the benefit of the Labuhanbatu community. This research aims to find out how ZIS (Zakat, Infaq, and Sadaqoh) is implemented at BAZNAS Labuhanbatu. This research uses a qualitative approach using a descriptive approach to collect data through observation, interviews, documentation, and data sources from interviews with the BAZNAS Management of Labuhanbatu Regency. The findings of this article are that ZIS management is carried out through the collection and distribution of funds collected from OPD and individuals by BAZNAS Labuhanbatu and through socialization while still providing a direct distribution mechanism according to established procedures. This research concludes that the implementation of Sharia financial instruments in Labuhanbatu has an influence on achieving community welfare (namely ZIS). The measure of community welfare was developed from 5 indicators, some of which have been implemented by Baznas.
Capital Strengthening Solutions for BPR Syariah in Indonesia Case Study in the Working Area of the OJK Office of North Sumatera Province (Aceh, Sumut, Sumbar, Riau, and Kepri) Padang, Abdul Muin Akmal; Yafiz, Muhammad; Siregar, Saparuddin
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5719

Abstract

The purpose of this research is to obtain alternative solutions for strengthening the capital of BPR Syariah in Indonesia, especially in the working area of ​​the OJK Office of North Sumatra Province, including the priority of capital problems with the Analytic Network Process (ANP) method approach. The methodology used in this research is qualitative using a questionnaire to obtain values ​​or views represented by experts, Islamic banking practitioners, and regulators in the working area of ​​the OJK Office of North Sumatra Province. The results showed that the capital problems of Islamic BPR were Fulfillment of Minimum Core Capital with an average value of 0.479, Problematic BPR Syariah with an average value of 0.252, and Monopoly of Ownership with an average value of 0.161, rater agreement of 45.68%. Solutions for strengthening the capital of BPR Syariah are Mergers with an average value of 0.177, Consolidation with an average value of 0.093, Capital Build Up with an average value of 0.092, Acquisitions with an average value of 0.089, Addition of Regional BPR Capital by BPD with an average value of 0.083, Additional Tier 1 Capital with an average value of 0.077, Commercial Bank Participation with an average value of 0.069, Supervisory Intervention with an average value of 0.051, Self-Liquidation with an average value of 0.03, and Conversion to SMFI with an average value of 0.024, rater agreement of 29.16%.
Optimizing Dayah Business Units in Aceh: An ANP Study Najma, Siti; Asmuni, Asmuni; Siregar, Saparuddin
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 12 No. 2 (2023)
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.v12i2.20520

Abstract

This study investigates the key factors influencing the success of business units within Dayah (Islamic boarding schools) in Aceh Province, Indonesia. Employing the Analytical Network Process (ANP), the research gathers expert opinions and insights from academics, government officials, and practitioners. The analysis reveals that both internal and external factors significantly impact the management of Dayah business units. Internal factors identified as crucial for success include public relations resources, leadership capabilities, business management practices, natural resource availability, and adequate business capital. Externally, technological advancements, demographic shifts, political/governmental support, socio-cultural influences, and economic conditions all play a role in determining success. This research highlights the importance for stakeholders to consider these diverse factors when optimizing Dayah business unit management. It further offers practical recommendations for managing such units within the context of Aceh, Indonesia.==============================================================================================================ABSTRAK – Optimalisasi Unit Bisnis Dayah di Aceh: Studi ANP. Penelitian ini bertujuan untuk menganalisis faktor yang menjadi penentu kesuksesan dalam mengelola unit bisnis Dayah atau Pondok Pesantren yang ada di Provinsi Aceh, Indonesia. Penelitian ini menggunakan Analytical Network Process (ANP) untuk mengumpulkan opini dan pendapat dari akademisi, pejabat pemerintah dan praktisi. Analisis ANP menemukan bahwa kesuksesan dalam pengelolaan unit bisnis dayah di Aceh ditentukan oleh faktor internal dan faktor eksternal. Faktor internal yang teridentifikasi menjadi penentu keberhasilan adalah SDM, kepemimpinan yang kapabel, praktik manajemen bisnis, ketersediaan sumber daya alam, dan kecukupan modal usaha. Sementara dasi sisi eksternal, faktor penentu kesuksesan adalah kemajuan teknologi, perubahan demografi, dukungan politik/pemerintah, pengaruh sosial budaya, dan kondisi ekonomi. Hasil ini berimplikasi bagi para pemangku kepentingan dalam optimalisasi pengelolaan unit bisnis pada dayah-dayah di Aceh untuk memperhatikan faktor-faktor kesuksesan tersebut. Penelitian ini juga memberikan rekomendasi praktis yang bisa dijadikan acuan dalam pengelolaan unit bisnis yang dikelola oleh Dayah/Pondok Pesantren di Aceh, Indonesia.
The Effect Of Implementation Of Shariah Compliance And Islamic Corporate Social Responsibility (ICSR) On Financial Performance With Earning Quality As An Intervening Variable Lubis, Siti Nurhalizah; Siregar, Saparuddin; Nurlaila
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3203

Abstract

This study aims to analyze the effect of Shariah Compliance and Islamic Corporate Social Responsibility (ICSR) implementation on financial performance with earnings quality as an intervening variable in Islamic Commercial Banks in Indonesia for the period 2019–2023. This study uses a quantitative approach with path analysis to examine the direct and indirect relationships between variables. The results show that Shariah Compliance has a significant negative effect on financial performance and earnings quality, while ICSR has no significant effect on financial performance but a significant positive effect on earnings quality. The earnings quality variable is proven to have a significant positive effect on financial performance. The mediation test shows that financial performance is unable to positively mediate the relationship between Shariah Compliance and ICSR on earnings quality. This finding indicates that the implementation of sharia compliance and Islamic-based social responsibility programs still incurs short-term costs, resulting in suboptimal financial impacts, although in the long term it is expected to increase business legitimacy and sustainability. This study contributes to the literature on sharia governance by providing empirical evidence on the role of earnings quality as an intervening variable in the relationship between Shariah Compliance, ICSR, and financial performance in Islamic banks in Indonesia
The Success of Syirkah MSMEs: Literacy, Trust, ICG, and Fintech Handoko, Dodi Okri; Siregar, Saparuddin; Marliyah; Zulhelmy
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 2 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i2.2729

Abstract

Purpose - This study aims to analyze the determinants of direct shirkah success in MSMEs in Pekanbaru using a mixed-methods approach. Method - In-depth interviews were conducted with 10 key informants, followed by a survey of 200 respondents. Quantitative analysis using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4. Findings - The results show that Islamic financial literacy and trust have a significant effect on Islamic Corporate Governance (ICG). Furthermore, ICG plays a crucial role in enhancing business performance and sustainability. Islamic fintech has been proven to mediate the influence of literacy on sustainability, while ICG moderates the relationship between risk management and business sustainability. Regulatory support has no significant effect on ICG, indicating a policy gap. Implications - This research contributes to the Islamic finance literature by integrating aspects of literacy, social capital, Islamic governance, financial technology, and spiritual capital. The practical implications are intended for MSMEs, regulators, and Islamic financial institutions to strengthen literacy, clarify contracts, and optimize the use of Islamic fintech.
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