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All Journal Jurnal Akuntansi dan Pajak Pendas : Jurnah Ilmiah Pendidikan Dasar At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam El-kahfi : Journal of Islamic economics AL-FALAH : Journal of Islamic Economics Journal Of Sharia Banking DIRHAM Jurnal Ekonomi Islam Journal Of Islamic Social Finance Management Yurisprudentia: Jurnal Hukum Ekonomi JIFTECH: Journal Of Islamic Financial Technology Jurnal Mahasiswa Akuntansi Samudra Profetik Jurnal Ekonomi Syariah Proceedings of International Conference on Islamic Economic Finance and Social Finance

Damri Batubara

Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Author-ID : 6224515

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 35 Documents Claim Missing Document

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The Effect of Non Performing Financing (NPF) and Operating Expenses of Operating Income (BOPO) on Return on Equity (ROE) on PT. Bank Bri Syariah, Tbk. nofriyanti nofriyanti; kamaluddin ritonga; sry lestari; damri batubara
Journal Of Sharia Banking Vol 2, No 2 (2021)
Publisher : Institut Agama Islam Negeri Padangsidimpuan

The background of this research is the incompatibility of theory with facts. Based on financial report data obtained from PT. Bank BRI Syria, Tbk. The period 2011-2019 tends to fluctuate. Financial ratios that can affect the rise and fall of the Return On Equity variable in this study are seen from the increase and decrease in the Non-Performing Financing variable and the Operating Income Operating Cost variable. The formulation of the problem in this study is whether there is an effect of Non-Performing Financing and Operational Costs of Operating Income on Return On Equity at PT. Bank BRI Syariah, Tbk. 2011-2019 period. This study aims to determine the effect of Non-Performing Financing and Operational Cost of Operating Income on Return On Equity at PT. Bank BRI Syariah, Tbk. Period 2011-2019 partially and simultaneously. This study discusses the financial statements related to the theory of the Non-Performing Financing variable and the Operating Cost of Operational Income variable on the Return On Equity variable. And related to other fields of Islamic banking science. This type of research is quantitative research, the data source used is secondary data through www. BRI Syariah.co.id. The sample of this research is 36 with data analysis used is multiple linear regression, by performing descriptive statistical tests, normality tests, linearity tests, classical assumption tests, hypothesis tests, R2 determination coefficient tests, and F tests, and the data is processed with the help of Software Eviews. Based on the results of the research partially Non-Performing Financing variables have a significant effect on Return On Equity, this is evidenced by the t-test analysis. And on the variable Operating Costs, Operating Income partially has a significant effect on Return On Equity, this is evidenced by the t-test analysis. Then simultaneously the variables of Non-Performing Financing and Operating Costs of Operating Income have a joint effect on Return On Equity

PENGARUH ZAKAT DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP INCOME BANK UMUM SYARIAH DI INDONESIA PERIODE 2013-2018 DAMRI BATUBARA
DIRHAM Jurnal Ekonomi Islam Vol 2, No 1 (2021): DIRHAM Jurnal Ekonomi Islam
Publisher : Institut Bisnis Muhammadiyah Bekasi

In theory, the increase in bank financial income should automatically increase its zakat. This is because income is no longer a measure of company performance, but instead zakat is a measure of the company's financial performance. However, the reality that occurs in the financial data of Islamic Commercial Banks in Indonesia for 2013-2018 does not always increase the bank's income, automatically its zakat also increases. Likewise with the theory of Corporate Social Responsibility (CSR), when the income of a bank company increases automatically, Corporate Social Responsibility (CSR) should also increase. However, in fact, in the financial data of Islamic Commercial Banks in Indonesia for 2013-2018, the increased bank income had no effect on the increase in their corporate social responsibility. This research is a quantitative research, the data source comes from secondary data in the form of time series and cross-section data from 2013-2018. The data analysis technique used panel data regression estimation method, with t test and f test. Which is analyzed using Eviews 9 Software. The results show that partially incame banking does not have a significant effect on zakat of Islamic Commercial Banks in Indonesia, partially corporate social responsibility has a significant effect on zakat of Islamic Commercial Banks in Indonesia. Meanwhile, simultaneously income banking and corporate social responsibility have a significant effect on zakat of Islamic Commercial Banks in Indonesia with a R2 value of 0.2092 or 20.92 percent, which means that 79.08 percent is influenced by other variables not discussed in this study.

Pengaruh Persepsi terhadap Minat Memilih Baitul Maal Wat Tamwil (BMT) Insani Padangsidimpuan Fadhlan Shubuhanda; Fatahuddin Aziz Siregar; Damri Batubara
Journal of Islamic Social Finance Management Vol 1, No 1 (2020): Januari-Juni
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

AbstractEnvironmental Community V Sidangkal Subdistrict, South Padangsidimpuan Subdistrict is classified as a pluralistic society in terms of religion. This research was conducted to determine whether there is an effect of perception on the interest in choosing Baitul Maal wat Tamwil (BMT) Insani Padangsidimpuan, and to analyze the selection criteria that were considered in selecting BMT Insani Padangsidimpuan and to analyze people's attitudes. The sampling technique used in this study was saturated sampling. Saturated Sampling is a sampling technique when all members of the population are used as samples. Another term saturated sample is census, where all members of the population are sampled. The results showed that there was an effect of perception on the interest in choosing BMT Insani Padangsidimpuan, or from the results of the coefficient of determination showed that the value of R = 0.564 and R x R = R2 was 0.318 which stated that the X (Perception) variable contributed to the Y (Interest) variable by 31, 8%, meaning that the variable X (Perception) can affect the variable Y (Interests). And 68.2% of people's perceptions are influenced by other factors. Keywords: Perception, Interests, and Baitul Maal wat Tamwil (BMT).

COMPARATIVE ANALYSIS OF CAMELS AND RGEC METHODS IN ASSESSING THE LEVEL OF HEALTH OF PT. BANK PANIN DUBAI SYARIAH TBK rusdi rusdi; armyn hasibuan; damri batubara
Journal Of Sharia Banking Vol 3, No 2 (2022): Perbankan Syariah
Publisher : Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jsb.v1i2.6437

Banks As intermediary institutions have a very important role in driving the economy in Indonesia, so banks must be managed very carefully and need special supervision from the government. The bank's health assessment method continues to grow, there are two new bank health assessment methods namely CAMELS and RGEC. This study aims to compare the CAMELS and RGEC methods in assessing the soundness of PT. Bank Panin Dubai Syariah Tbk in 2014-2018. This research is quantitative research. The population of this study is the financial statements of PT. Bank Panin Dubai Syariah Tbk. The sample of this study is the financial statements of PT. Panin Bank Dubai Syariah Tbk 2014-2018. The analysis technique used is a descriptive analysis using the CAMELS and RGEC methods. The results of this study note that the assessment of bank health by the CAMELS and RGEC methods has different results. The CAMELS method is more focused on achieving profit and growth, while the RGEC method focuses on a combination of self-assessment that emphasizes risk management, GCG implementation, and financial ratios that measure the condition of a bank. So that the RGEC Method becomes a more comprehensive bank health assessment solution.

PEMAHAMAN, PELAKSANAAN ZAKAT HASIL SAWIT OLEH PARA PETANI DI KECAMATAN ANGKOLA SANGKUNUR KABUPATEN TAPANULI SELATAN Damri Batubara
Yurisprudentia: Jurnal Hukum Ekonomi Vol 6, No 1 (2020)
Publisher : Institut agama islam negeri Padangsidimpuan

Zakat is an obligation that must be fulfilled by Muslims if their properties and conditions are met. Based on Allah's commands, the zakat of fruits and plants has been explained in general in the Koran and also in the words of the Messenger of Allah. Strengthened by the opinion of the scholars who stated that all income from any business must be tamed, including the results of palm oil alms. Oil palm charity when traded (sold) is equated with trade charity. The reality that occurs on the ground, many oil palm farmers do not tithe. As for zakat, which is not in accordance with zakat management procedures. So that there are many features in the zakat procedure, especially zakat on palm products. Therefore it is necessary to know the actual understanding and implementation of zakat on palm oil. So that the oil palm farmers are directed in the irimplementation.

DETERMINAN PRODUKTIVITAS KARYAWAN PADA PT. PERKEBUNAN NUSANTARA III AFDELING V MARPINGGAN Santi Wahyuni; Budi Gautama Siregar; Aswadi Lubis; Damri Batubara
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 5 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

The level of employee productivity at PT. Perkebunan Nusantara III (Persero) Afdeling V Marpinggan, there are still employees who cannot achieve the targets of what the company has mandated to them both in terms of discipline, efficiency and encouragement of the employees themselves in carrying out their work. In supporting this research problem, the researcher raised the theory of work productivity, employee motivation, age and level of education of employees. This type of research is associative with quantitative data that is primary data. The respondents of this study were employees of PT. Perkebunan Nusantara III (Persero) Afdeling V Marpinggan, totaling 30 employees. Data were obtained through the distribution of questionnaires, interviews and documentation. Data processing was carried out with the help of the SPSS application and then analyzed for validity, reliability, normality test, classical assumption test, multiple regression analysis and hypothesis testing. The study found that employee motivation had a positive and significant effect on employee productivity while age and education level had no effect on employee productivity at PT. Perkebunan Nusantara III (Persero) Afdeling V Marpinggan

THE EFFECT OF KNOWLEDGE ON VOTING INTEREST PRODUCTS PT. MANDIRI SHARIA BANK PADANGSIDIMPUAN rusdi -; armyn hasibuan; damri batubara
Journal Of Sharia Banking Vol 4, No 1 (2023): Journal Of Sharia Banking
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jsb.v1i1.6328

Banks As intermediary institutions have a very important role in driving the economy in Indonesia, so banks must be managed very carefully and need special supervision from the government. The bank's health assessment method continues to grow, there are two new bank health assessment methods namely CAMELS and RGEC. This study aims to compare the CAMELS and RGEC methods in assessing the soundness of PT. Bank Panin Dubai Syariah Tbk in 2014-2018. This research is quantitative research. The population of this study is the financial statements of PT. Bank Panin Dubai Syariah Tbk. The sample of this study is the financial statements of PT. Panin Bank Dubai Syariah Tbk 2014-2018. The analysis technique used is descriptive analysis using the CAMELS and RGEC methods. The results of this study note that the assessment of bank health by the CAMELS and RGEC methods has different results. The CAMELS method is more focused on achieving profit and growth, while the RGEC method focuses on a combination of self-assessment that emphasizes risk management, GCG implementation, and financial ratios that measure the condition of a bank. So that the RGEC Method becomes a more comprehensive bank health assessment solution

DETERMINAN PERILAKU BELANJA ONLINE PADA MAHASISWA PROGRAM STUDI EKONOMI SYARIAH FAKULTAS EKONOMI DAN BISNIS ISLAM IAIN PADANGSIDIMPUAN Nisa Rahmadhani Siregar; Azwar Hamid; Damri Batubara
PROFJES: Profetik Jurnal Ekonomi Syariah Vol 1, No 1 (2022)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/profjes.v1i1.6904

ABSTRAK Perilaku belanja online menjadi tren yang semakin meningkat dimana dilatarbelakangi oleh fenomena yang terjadi, faktor yang mempengaruhi perilaku belanja online yakni harga, kemudahan, dan kualitas produk. Dimana harga ditoko online mahal karena adanya biaya ongkos kirim, sulitnya penggunaan sistem, dan kualitas produk yang tidak sesuai dengan deskripsi. Adapun yang menjadi rumusan masalah dalam penelitian ini adalah bagaimana harga, kemudahan, dan kualitas produk berpengaruh terhadap perilaku belanja online pada Mahasiswa Program Studi Ekonomi Syariah FEBI IAIN Padangsidimpuan. Penelitian ini bersifat kuantitatif dengan sumber data primer. Sampel yang digunakan sebanyak 77 responden. Instrumen pengumpulan data yang digunakan adalah kuesioner, wawancara dan dokumentasi di lapangan. Analisis data yang digunakan adalah uji validitas, realiabilitas,uji normalitas,uji linearitas,uji multikolinaritas,uji heteroskedastisitas, analisis regresi linear berganda, uji parsial (uji t), uji simultan (F), uji koefisien determinasi (R²).Hasil penelitian ini menunjukkan bahwa faktor harga, faktor kemudahan dan faktor kualitas produk berpengaruh terhadap perilaku belanja online pada Mahasiswa Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam IAIN Padangsidimpuan. Dan berdasarkan metode analisis yang digunakan yaitu koefisien determinasi (R2) sebesar 83% terhadap perilaku belanja online Mahasiswa Program Studi Ekonomi Syariah Fakultas Ekonomi Dan Bisnis Islam IAIN Padangsidimpuan Sedangkan sisanya 17% dipengaruhi variabel lain yang tidak dimasukkan dalam penelitian ini. Kata Kunci: Harga, Kemudahan, Kualitas Produk, Perilaku Belanja Online

Strategi Peningkatan Jumlah Mahasiswa Program Studi Manajemen Zakat dan Wakaf Sarmiana Batubara; Damri Batubara
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7041

Study programs have an important role in the development of an educational institution or college. Zakat and Waqf Management Study Program IAIN Padangsidimpuan is the only study program with a scientific field of zakat and waqf management in North Sumatra. However, student interest in choosing this study program is minimal and decreases every year. Meanwhile, the Zakat and Waqf Management Study Program at the State Islamic University of Raden Fatah Palembang has many students and continues to increase every year, so there is a significant difference in the number of students between the two study programs. the. The purpose of this study was to analyze the strategy of increasing the number of students in the Zakat and Waqf Management Study Program at IAIN Padangsidimpuan and UIN Raden Fatah Palembang in a comparative manner. This research is a qualitative research with comparative descriptive method. The results showed that the strategy carried out by the Zakat and Waqf Management Study Program at UIN Raden Fatah Palembang was maximal so that there was a significant increase in the number of students.

Tinjauan Pengelolaan Zakat Dalam Meningkatkan Pembangunan Ekonomi (Studi Kasus BAZNAS Kabupaten Labuhanbatu Selatan) Nasution, Riza Umami; Batubara, Damri
PROFJES: Profetik Jurnal Ekonomi Syariah Vol 2, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/profjes.v2i2.10528

Tujuan penelitian ini adalah untuk mengetahui bagaimana pengelolaan zakat dalam meningkatkan pembangunan ekonomi pada BAZNAS Kabupaten Labuhanbatu Selatan. Penelitian ini dilakukan di kantor BAZNAS Kabupaten Labuhanbatu Selatan. Menggunakan penelitian kualitatif. Sumber data yang digunakan adalah data primer dan sekunder. Teknik analisis data yang digunakan adalah yaitu reduksi data, penyajian data dan penarikan kesimpulan. Berdasarkan hasil penelitian dapat diketahui bahwa pengelolaan zakat di BAZNAS Kabupaten Labuhanbatu Selatan yaitu pengumpulan zakat dilakukan dua cara, yaitu datang langsung ke kantor BAZNAS dan ASN dipotong perbulannya melalui payroll system langsung sistem pemotongan langsung dari penerimaan gaji dan didistribusikan kepada golongan fakir dan miskin. Karena kedua golongan tersebut lebih membutuhkan bantuan untuk mencukupi kebutuhan sehari-hari. Bantuan tersebut mengarah ke zakat produktif dan konsumtif. Dan pendistribusian zakat tersebut yaitu beasiswa pendidikan, pembiayaan sekolah, bantuan sembako, bantuan pembiayaan kesehatan. Untuk pendayagunaan zakat untuk pengelolaan ekonomi yaitu bantuan modal usaha produktif. Pengelolaan di BAZNAS Kabupaten Labuhanbatu Selatan masih belum efektif karena masih banyak program yang belum tercapai sesuai perencanaan awal. Seperti terdapat masalah dari segi pendayagunaan terdapat kendala di program pinjaman bantuan modal usaha yaitu kurang transparannya kondisi ekonomi mustahik kepada lembaga pengelolaan zakat, kurangnya pemantauan program, tidak sesuai perencanaan awal.Kata Kunci: Pengelolaan Zakat, Pembangunan Ekonomi.

Co-Authors Abdul Nasser Hasibuan Ali Hardana Anggraini, Laylia Annida Karima Sovia Armyn Hasibuan Arti Damisa Azwar Hamid budi gautama Fadhlan Shubuhanda Hamni Fadlilah Nasution Hapisuddin, Hapisuddin Harahap, Nurhopipah IZZAH, NURUL Ja'far Nasution jeni kurnia Kamaluddin Kamaluddin Lestari, M.E.I, Sry Lubis, Aswadi Lubis, Delima Sari Muhammad Isa nando fahrizal nando pahrizal Nasution, Riza Umami Nasution, Riza Ummi Nauli, Mutiara Nisa Rahmadhani Siregar Nofinawati Nofinawati nofriyanti nofriyanti norma sari Novita Sari Nur Haliza Rambe, Ari Parubahan Replita, Replita riani ade Rukiah Lubis rusdi - rusdi rusdi Sahrana, Sahrana Santi Wahyuni Sari Lubis, Delima Sarmiana Batubara Siahaan, Sonya Mutiara Zahra SIREGAR, BUDI GAUTAMA Siregar, Fatahuddin Aziz Siregar, Netti Asroyanti Siregar, Rosita Windari Windari Windari, Windari Zein, Aliman Syahuri

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