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All Journal Edukasi Islami: Jurnal Pendidikan Islam E-JURNAL AKUNTANSI
Saparuddin Siregar
Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sumatera Utara
Economics, Econometrics & Finance Education

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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
Co-Authors Atika Atika Mustofa Kamal Ahmad Sagala Sugianto Sugianto