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All Journal Edukasi Islami: Jurnal Pendidikan Islam SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL E-JURNAL AKUNTANSI
Saparuddin Siregar
Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sumatera Utara
Economics, Econometrics & Finance Education Social Sciences Other

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Performance Analysis of Sharia Banking Using The Educatian Prism Method: Case Study Pt. Bank Muammalat Sumatera Utara Atika Atika; Saparuddin Siregar; 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.
Pengelolaan Keuangan, Sistem Informasi Akuntansi dan Transparansi Kinerja Keuangan Pada BUMDes Mustofa Kamal Ahmad Sagala; Saparuddin Siregar
E-Jurnal Akuntansi Vol 33 No 6 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i06.p015

Abstract

The aim of this research is to find out how financial management and the use of accounting information systems have an impact on the transparency of the Sei Merah BUMDes financial performance to help improve economic welfare in villages. The cross-sectional method was used in this study using simple random sampling of 149 participants registered at BUMDes Sei Merah, and 40 active respondents were selected as research samples. Analysis was performed using multiple linear regression method. The results of the study prove that financial management variables have a significant effect on the transparency of financial performance and accounting information systems have a significant effect on the transparency of financial performance. Keywords: Financial Performance Transparency; Financial Management; Accounting Information System; BUMDes
FINANCIAL INCLUSION OF MSMES THROUGH SHARIA CROWDFUNDING Bunga Dwi Fani Ritonga; Saparuddin Siregar; Maryam Batubara
SOSIOEDUKASI Vol 14 No 4 (2025): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v14i4.6896

Abstract

This study aims to analyze the development of Islamic crowdfunding as an alternative financing instrument for Micro, Small, and Medium Enterprises (MSMEs) and its challenges in strengthening financial inclusion within Indonesia’s Islamic economic ecosystem. The research focuses on examining the dynamics of Sharia-based crowdfunding platforms, their regulatory framework, the implementation of Sharia principles, and the challenges faced by MSMEs in accessing digital financing. A qualitative approach was employed through in-depth interviews with academics, practitioners, and Islamic finance experts, supported by secondary data from industry reports, OJK regulations, and relevant literature. Data were analyzed using the Miles and Huberman interactive model, consisting of data reduction, data display, and conclusion drawing. The findings show that Islamic crowdfunding has grown significantly as a response to the limited access of MSMEs to formal financial institutions. Platforms such as Ammana and Santara play an important role in facilitating Sharia-compliant financing through profit-sharing contracts such as mudharabah and musyarakah. National statistics indicate strong market growth, with Sharia-based securities crowdfunding accounting for 52.1% of total SCF funding in 2024. However, several challenges persist, including low Sharia literacy, limited digital skills among MSMEs, regulatory inconsistencies, and gaps in technological infrastructure. The study concludes that Islamic crowdfunding contributes meaningfully to MSME financial inclusion and supports the expansion of Indonesia’s Islamic economic sector. To optimize its impact, stronger regulatory harmonization, continuous literacy programs, technological improvement, and stakeholder collaboration are required to enhance trust, accessibility, and Sharia compliance.
Co-Authors Atika Bunga Dwi Fani Ritonga Maryam Batubara Mustofa Kamal Ahmad Sagala Sugianto Sugianto