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Transparansi dan Akuntabilitas dalam Pengelolaan Dana Masjid Mandiri: Studi Kasus Masjid Kota Medan Sabaruddin Chaniago; Nurlaila Nurlaila; Mustapa Khamal Rokan
Society Vol 12 No 2 (2024): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v12i2.730

Abstract

This study examines the level of transparency in the management of independent mosque funds in Medan City, North Sumatra, Indonesia, evaluates adherence to accountability principles, and provides actionable recommendations for improvement. Using a quantitative research approach, questionnaires and observations were used to collect data from mosque administrators, worshippers, and donors at the Al-Musabbihin Mosque. These instruments were designed to assess trust and participation in mosque activities. Data analysis was conducted using Structural Equation Modeling (SEM) with Smart PLS 3.0, focusing on Outer and Inner Model evaluations. The results reveal that human resource (HR) competency, internal control systems, technological integration, stakeholder engagement, and compliance with financial management standards significantly impact transparency and accountability in mosque fund management. Additionally, organizational commitment amplifies the positive influence of HR competency and internal controls on these outcomes. The study highlights the critical need for ongoing HR development through targeted training and education to ensure effective and accountable fund management. Furthermore, establishing comprehensive internal control systems is essential to prevent fund misuse and build public trust. The findings demonstrate that transparent and accountable fund management fosters public confidence, optimizes resource utilization, and enhances the mosque’s capacity as a vibrant and empowered social institution.
Meningkatkan Kepuasan Kerja di Perguruan Tinggi: Peran Keterbukaan Budaya, Kepemimpinan Pelayan, dan Kejenuhan Kerja Elyzabeth Wijaya; Martin Martin; Debora Tambunan; Amin Hou; Sabaruddin Chaniago
Society Vol 13 No 1 (2025): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v13i1.793

Abstract

This study explores the role of burnout as a mediating variable in the relationship between cultural openness, servant leadership, and lecturers’ job satisfaction at Institut Bisnis Informasi Teknologi dan Bisnis, Medan City. In higher education, cultural openness and servant leadership are essential factors contributing to job satisfaction. However, high workloads can lead to burnout, potentially diminishing the positive effects of both factors. This study employs a quantitative approach, using a survey conducted with 51 lecturers as respondents. The results indicate that cultural openness significantly affects job satisfaction, reinforcing the importance of transparent communication and respect for diversity in fostering a supportive work environment. Conversely, servant leadership does not significantly affect job satisfaction or burnout, suggesting that this leadership style is less effective in the context of this study. Additionally, burnout does not significantly influence job satisfaction directly or as a mediating variable. These findings underscore the need to strengthen cultural openness as a key factor in enhancing lecturer job satisfaction. Furthermore, this study offers theoretical contributions to understanding the relationship between organizational culture, leadership, burnout, and job satisfaction while providing practical insights for policy development in higher education institutions.
Pengaruh Lifestyle Dan Kualitas Produk Terhadap Keputusan Pembelian Handphone Iphone Melalui Citra Merek Sebagai Variabel Intervening Studi Kasus pada Generasi Z di Kota Medan Lafau, Aperius; Chaniago, Sabaruddin; Elanda, Yochi
Journal of Innovative and Creativity Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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Abstract

This study aims to analyze the influence of lifestyle and product quality on purchasing decisions of iPhone smartphones, with brand image as an intervening variable among Generation Z in Medan City. This study employed a quantitative research method with data collection conducted through the distribution of online questionnaires to 100 Generation Z respondents aged 13–28 years. Data analysis was carried out using The results showed that lifestyle and product quality significantly influence the brand image of iPhone. The lifestyle variable was found to have a significant negative effect on purchasing decisions, while product quality had a positive and significant effect on purchasing decisions. In addition, brand image also had a positive and significant influence on purchasing decisions and acted as an intervening variable in the relationship between lifestyle and product quality toward purchasing decisions. These findings indicate that lifestyle, product quality, and brand image simultaneously play important roles in shaping iPhone purchasing decisions among Generation Z in Medan City.
Access to Mudharabah and Musyarakah Financing and MSME Growth: the Mediating Role of Capital Management Effectiveness in Deli Serdang Regency Sabaruddin Chaniago; Muhammad Fathoni; Cici Handayani; Mhd Restu Razaq; Nurjafa Nurjafa
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 04 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
Publisher : SEAN Institute

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Abstract

Micro, small, and medium enterprise (MSME) growth depends greatly on entrepreneurs’ ability to access appropriate financing and manage capital efficiently. Within the Islamic economic framework, mudharabah and musyarakah financing offer partnership-based funding mechanisms founded on fairness, transparency, and profit-sharing agreements. These instruments are particularly relevant to MSMEs because they provide capital while promoting a more balanced relationship between business owners and Islamic financial institutions.This study aims to examine the effects of access to mudharabah and musyarakah financing on MSME growth, with capital management effectiveness serving as a mediating variable in Deli Serdang Regency. A quantitative associative design will be applied to MSME owners or managers who currently use or have previously used Islamic financing. Respondents will be selected through purposive sampling, while primary data will be collected using structured questionnaires.The proposed analysis will employ Partial Least Squares–Structural Equation Modeling (PLS-SEM) to assess both direct and indirect relationships among the variables. Financing access will be measured through ease of access, suitability of requirements, contract clarity, affordability of profit-sharing arrangements, and institutional support. Capital management effectiveness will cover planning, utilization, control, and evaluation. MSME growth over time will be reflected in sales, profit, assets, customer base, and sustainable operational capacity.
The Effect of Current Ratio, Debt to Equity Ratio, and Return on Assets on Financial Distress Amin Hou; Sabaruddin Chaniago; Sri Kawuri; Tyus Windi Ayuni; Dwi Pertiwi Anggraini
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4155

Abstract

The banking sector is a key driver of economic growth and financial stability, but it remains exposed to various risks that can lead to financial distress. Early detection using financial ratio analysis is therefore essential to strengthen resilience and protect stakeholder confidence. This study aims to examine the impact of financial ratios on financial distress. This study analyzes the current ratio, debt to equity ratio, and return on assets. The employed study methodology is a quantitative technique utilizing secondary data obtained from financial reports. Data were evaluated by multiple linear regression to ascertain both partial and simultaneous impacts of financial ratios on financial hardship. The findings indicate that current ratio, debt equity ratio, and return on assets significantly influence financial strain to some extent. Concurrent testing indicates that the three independent factors collectively exert a significant impact on financial hardship, with a determination coefficient of 75.9%. These findings affirm that effective management of liquidity, debt composition, and profitability is essential in mitigating the risk of financial distress within the banking industry. Practically, banks should actively manage liquidity, debt, and profitability to prevent financial distress.
When Digital Finance Is Not Enough: Digital Capability and MSME Business Resilience Rafida Khairani; Herlin Munthe; Sabaruddin Chaniago; Cici Handayani
Journal of Finance Integration and Business Independence Vol. 2 No. 1 (2026): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

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Abstract

This study examines the impact of accounting knowledge and taxpayer attitudes on tax compliance among Small and Medium Enterprises (SMEs) in North Medan. Using a quantitative approach, data were collected through surveys distributed to SME owners and managers who are directly involved in financial decision-making. The study found that both accounting knowledge and positive taxpayer attitudes significantly influence tax compliance. Accounting knowledge enables business owners to understand tax obligations and manage financial records accurately, leading to improved compliance. Meanwhile, taxpayer attitudes, such as the perception of fairness and trust in the tax system, also play a crucial role in determining the level of compliance. The results suggest that enhancing accounting education and fostering positive attitudes toward taxation could improve tax compliance in the SME sector. This research provides valuable insights for policymakers and tax authorities aiming to promote compliance through targeted educational programs and awareness campaigns.
Strengthening Vocational Students’ Accounting Competencies through Practice-Based Training and Academic Mentoring at SMK Negeri 1 Medan Sabaruddin Chaniago; Muhammad Fathoni; Nasib; Hamjah Arahman; Tennisya Febriyanti Suardi
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2026): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v7i2.9220

Abstract

This Community Service Program (PKM) was designed to strengthen the accounting competencies of students at SMK Negeri 1 Medan through structured training, practical exercises, mentoring, and academic assistance. The program focused on improving participants’ understanding of basic accounting concepts, account classification, transaction analysis, journal entries, ledger posting, trial balance preparation, and the compilation of simple financial statements. The activities were implemented using an educational and participatory approach that combined material presentation, demonstrations, discussions, case-based exercises, and direct guidance from the implementation team. Evaluation was conducted through initial discussions, observation of participant engagement, review of worksheets, question-and-answer sessions, and assessment of completed accounting exercises. The results showed that participants demonstrated better understanding and improved skills in identifying transactions, determining appropriate accounts, recording debit and credit entries, and preparing basic financial statements in a more systematic manner. Nevertheless, several students still required further assistance in completing compound transactions and connecting trial balance data with financial statement preparation. In addition to technical competencies, the program also supported the development of accuracy, communication, teamwork, problem-solving ability, and self-confidence. Overall, this PKM activity contributed to strengthening practice-based accounting learning and supported the readiness of vocational students to pursue further education, entrepreneurship, and employment in an increasingly technology-oriented work environment.
The Development of Halal Tourism and its Impact on Economic Growth in North Sumatra Nirmadarningsih Hiya; Shamir Hashim Syarif; Sabaruddin Chaniago; Nasib Nasib; Tennisya Febriyanti Suardi
Journal of Economics and Business (JECOMBI) Vol. 6 No. 01 (2026): Journal of Economics and Business (JECOMBI), 2026
Publisher : SEAN Institute

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Abstract

This study examines the effect of halal tourism development on economic growth in North Sumatra during the 2020–2025 period. Halal tourism development is represented by the growth of halal certification and the accommodation and food service sector, while economic growth is measured using the growth rate of Gross Regional Domestic Product at constant prices. The study employed a quantitative descriptive-associative design using secondary data from 33 regencies and municipalities, resulting in 198 observations. Data obtained from Statistics Indonesia and the Halal Product Assurance Organising Agency were analysed using SPSS through multiple linear regression, partial and simultaneous tests, and the coefficient of determination. The findings indicate that halal certification growth and the growth of the accommodation and food service sector have positive and statistically significant effects on economic growth. Simultaneously, both variables significantly influence regional economic growth and explain 64.3% of its variation. These findings highlight the importance of strengthening halal certification and tourism-supporting services to promote regional economic development.
Pengaruh Pelatihan dan Pengembangan Sumber Daya Manusia terhadap Kinerja Pegawai dengan Motivasi Kerja sebagai variabel mediasi di Kantor Camat Medan Maimun Senemawati Hulu; Reza Nurul Ichsan, Sabaruddin Chaniago
YUME : Journal of Management Vol 9, No 3 (2026)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yume.v9i3.12672

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pelatihan dan pengembangan sumber daya manusia terhadap kinerja pegawai dengan motivasi kerja sebagai variabel mediasi pada Kantor Camat Medan Maimun. Penelitian menggunakan pendekatan kuantitatif dengan desain penelitian eksplanatori. Populasi penelitian berjumlah 54 pegawai dan seluruh populasi dijadikan sampel melalui teknik sampling jenuh. Data dikumpulkan menggunakan kuesioner dan dianalisis dengan analisis jalur (path analysis) menggunakan IBM SPSS Statistics 27. Hasil penelitian menunjukkan bahwa pelatihan dan pengembangan sumber daya manusia berpengaruh positif terhadap motivasi kerja. Selain itu, pengembangan sumber daya manusia dan motivasi kerja berpengaruh positif terhadap kinerja pegawai. Analisis jalur menunjukkan bahwa pengaruh langsung pelatihan terhadap kinerja pegawai menjadi tidak signifikan setelah motivasi kerja dimasukkan ke dalam model, sedangkan motivasi kerja terbukti memediasi hubungan antara pelatihan dan pengembangan sumber daya manusia terhadap kinerja pegawai. Temuan penelitian mengindikasikan bahwa peningkatan kinerja pegawai tidak hanya ditentukan oleh pelaksanaan program pelatihan dan pengembangan sumber daya manusia, tetapi juga oleh kemampuan organisasi dalam membangun motivasi kerja sebagai mekanisme yang memperkuat efektivitas pengembangan sumber daya manusia. Kata Kunci: Pelatihan; Pengembangan Sumber Daya Manusia; Motivasi Kerja; Kinerja Pegawai