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PENGUNGKAPAN TRANSPARANSI LAPORAN KEUANGAN PARTAI POLITIK SEBAGAI DASAR GOOD POLITICAL PARTY GOVERNANCE (Study Kasus Pada Partai Amanat Nasional Kabupaten Asahan) Sapriani Sapriani; Nurlaila Nurlaila; Nurul Inayah
Jurnal Inovasi Penelitian Vol 4 No 1: Juni 2023
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v4i1.2609

This study aims to determine the disclosure of accountability for party finances towards a good political party governance. The problem studied in this study is the finances of political parties which are required to make fundamental improvements, namely to build institutional transparency and accountability in order to regain the trust of the public. Political parties are required to develop the values of transparent and responsible political ethics. The object of this research is the Asahan Regency National Mandate Party. This research is a qualitative research with a descriptive approach that focuses on the understanding of informants and the views of researchers. The research data is sourced from primary data obtained by in-depth interviews with informants who are considered competent in their fields. The data used are subjects derived from interviews and documentary data. Data collection methods used were interviews and documentation studies. The results of the research show that the accountability and financial transparency of the National Mandate Party can be said to be good, but there must be improvement. This is evidenced by the fact that the use of aid funds is relatively closed to the public and the accountability for assistance received from membership dues, third party donors and DPR infaq is not made clear financial reports. So it cannot be said that the National Mandate Party has described good political party governance.

Personal Selling Strategy Analysis in Increasing Sales of Financing Products Based on Ethics Islam at PT Bank Sumut KCP Syariah SP.SY Kayu Besar Tanjung Morawa Deli Serdang, North Sumatra Reza Rahmadani; Maryam Batubara; Nurul Inayah Siregar
Jurma : Jurnal Program Mahasiswa Kreatif Vol 7 No 1 (2023): Juni 2023
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v7i1.1712

The purpose of this research is to find out personal selling using the SWOT analysis method and to find out Islamic ethics in marketing activities at PT. Bank Sumut KCP Syariah Sp-Sy Kayu Besar. Personal selling is direct interaction with prospective buyers to influence purchasing decisions. So the method used is qualitative with SWOT analysis, interviews, documentation and observation used as data collection techniques. Primary data is used as the main data obtained from interviews with Account Officers and secondary data from books, journals and so on. PT.Bank Sumut KCP Syariah Sp-Sy Kayu Besar Tanjung Morawa is in quadrant I, which means that this bank has a strong opportunity to provide innovation and aggressive strategy recommendations, the ethics applied in PT.Bank Sumut KCP Syariah Sp-Sy Kayu Besar, namely honesty , responsibility, trust, satisfaction and ethics are in accordance with monotheism or are in accordance with Islamic ethics and personal selling in the bank has more advantages than weaknesses, this is what makes marketing run smoothly with the personal selling method.

Pengaruh Human Capital, Structural Capital dan Relational Capital Terhadap Tingkat Pendapatan UMKM (Studi Kasus: UMKM di Kab. Asahan) Suci Pranasari; Muhammad Arif; Nurul Inayah
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 1, No 4 (2023): November
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10091907

“Salam” is a transaction or sales contract in which the goods being sold have not yet been obtained at the time of the transaction. The buyer makes an upfront payment, and the delivery of the goods is carried out at a later date. This research is motivated by the practice of online merchants in the Mandailing Natal district in applying a trade system based on orders and whether it complies with the concept of “as-salam” as defined by Islamic economics. The data for this research was collected through interviews and documentation. Initially, the author conducted direct observations at the research location to closely obserbe what was happening. Subsequently, interviews were conducted with the owners of furniture businesses and some consumers of Nayyara Perabot to obtain strong data. The data collected by the researcher was analyzed using qualitative analysis methods, including data reduction, data presentation, drawing conclusions, and authenticity testing. Based on the research findings, in online sales with “salam” contracts for furniture at Nayyara Perabot in Mandailing Natal, the practices that have been followed so far are in line with the concept of “salam”. This includes the spesification of ordered goods, the agreed-upon delivery time and location, and the satisfaction of consumers upon receiving the goods.

Analisis Pengaruh Sharia Compliance Dan Islamic Corporate Governance Terhadap Fraud Pada Bank Umum Syariah Di Indonesia Periode 2017-2021 Nurjannah, Nurjannah; Fadhila Rahma, Tri Inda; Siregar, Nurul Inayah
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3973

This research aims to test the effect of Islamic Income Ratio on fraud in Islamic commercial banks, Profit Sharing Ratio against fraud in Islamic commercial banks, Islamic Investment Ratio to fraud in Islamic commercial banks, Zakat Performance Ratio against fraud in Islamic commercial bank, Islamic Corporate Governance on fraud in Islamic commercial banks, and the influence of Islamic Income Ratio, Profit Sharing Ratio, Islamic Investment Ratio, Zakat Performance ratio and Islamic Corporate Governance simultaneously against fraud in Islamic commercial banks. The study used a descriptive quantitative methode using IBM SPSS 25. The results of this study show that the Islamic Income Ratio does not have a significant effect on fraud in Islamic commercial banks, Profit Sharing Ratio does not have a significant effect on fraud in Islamic commercial banks. Islamic Investment Ratio does not have a significant effect on fraud in Islamic commercial bank, Zakat Performance Ratio has a negative significant effect on fraud in Islamic commercial banks, Islamic Corporate Governance has a negative significant effect on fraud in Islamic commercial banks, as well as Islamic Income Ratio, Profit Sharing Ratio, Islamic Investment Ratio, Zakat Performance Ratio and Islamic Corporate Governance simultaneously has a signifanct negative effect on fraud in Islamic commercial banks.

Urgensi Pelaksanaan Islamic Corporate Governance (Suatu Kajian Studi Literatur Pada Lembaga Keuangan Syariah) Siregar, Nurul Inayah
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 7 No 2 (2023): Vol.7 No.2 Desember 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v7i2.5572

Basically, companies and Islamic financial institutions are required to apply the principles of good governance. However, fraud in companies and institutions often occurs and cannot be avoided. In practice, Islamic banks still use the same principles as conventional institutions. This research is a literature study on the implementation of Islamic Corporate Governance in Islamic Financial Institutions, so that it can be seen what discussion has been researched and what discussion needs to be researched. This study uses a qualitative approach. There are 9 articles published in 2018 to 2022 which are grouped into three topics of discussion, namely: 1) Implementation of Islamic Corporate Governance in Islamic Banks, 2) Implementation of Islamic Corporate Governance in Non-Bank Institutions and 3) Implementation of Islamic Corporate Governance associated with Islamic Social Responsibility . Implementation of Islamic Corporate Governance in Islamic Banks is the most articles with a presentation of 44.4%. While the least discussed article is the Implementation of Islamic Corporate Governance associated with Islamic Social Responsibility, with a presentation of 22.2% of the overall theme of the Urgency of Implementing Islamic Corporate Governance in Islamic Financial Institutions. Discussions that need to be examined, such as: Islamic Corporate Governance principles that are in accordance with sharia and different from Corporate Governance principles in general are implemented in conventional institutions

Pengaruh Motivasi, Persepsi dan Sikap Terhadap Keputusan menjadi Agen Asuransi Syariah Maisyaroh, Elvira; Anggraini, Tuti; Inayah, Nurul
Studia Economica : Jurnal Ekonomi Islam STUDIA ECONOMICA: Jurnal Ekonomi Islam | Vol. 9 | No. 2 | 2023
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30821/se.v0i2.21368

This study aims to analyze the influence of motivation, perception and attitude variables on the decision of UIN Sumatera Utara insurance students to become sharia insurance agents. This study uses a quantitative research method. Data collection was carried out by distributing questionnaires to respondents. The population in this study was 450 UIN Sumatera Utara sharia insurance students. Samel in this study used a random sampling approach, a sample of 212 respondents was taken and then measured using a Likert scale. The data processing process used SPSS 26. The results showed that the motivation variable had a positive and significant effect on students' decisions to become insurance agents. The perception variable had a positive and significant effect on students' decisions to become insurance agents. The attitude variable did not have a positive and significant effect on students' decisions to become insurance agents. Simultaneously, the Motivation variables (X1), Perception (X2), and Attitude (X3) together influenced the decision to become sharia insurance agents. So with motivation, perception, and attitude, students can have a decision to become insurance agents

Penerapan Corporate Culture Bank Sumut Syariah KCP Rantau Prapat Dalam Presfektif Islam Munthe, Rahmad Raihan; Siregar, Nurul Inayah
Jurnal Akuntansi Hukum dan Edukasi Vol 1, No 2 (2024): November 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jahe.v1i2.3825

Penerapan budaya perusahaan di Bank Sumut Syariah KCP Rantau Prapat dalam perspektif Islam merupakan upaya untuk mengintegrasikan nilai-nilai syariah ke dalam praktik operasional dan manajerial. Budaya perusahaan di bank ini mengedepankan prinsip-prinsip etika Islam yang tercermin dalam motto dan kebijakan internal. Meskipun beroperasi di bawah naungan bank konvensional, upaya untuk menegakkan sistem muamalat sesuai syariah tetap menjadi fokus utama. Penelitian ini mengidentifikasi bahwa budaya perusahaan yang baik harus didasarkan pada akhlak yang mulia, disiplin kerja, dan komitmen untuk melayani masyarakat sesuai ajaran Islam. Dengan melaksanakan prinsip-prinsip syariah, Bank Sumut Syariah tidak hanya memenuhi kebutuhan finansial masyarakat tetapi juga berkontribusi pada pembangunan ekonomi daerah secara berkelanjutan. Implementasi disiplin kerja yang kuat di kalangan karyawan menjadi kunci untuk mencapai tujuan organisasi. Hasil penelitian menunjukkan bahwa penerapan budaya perusahaan yang berlandaskan nilai-nilai Islam dapat meningkatkan kualitas layanan dan kepuasan nasabah, sekaligus menciptakan lingkungan kerja yang produktif dan harmonis. Pentingnya evaluasi dan penyesuaian teori serta praktik dalam pendidikan perbankan syariah juga ditekankan untuk memastikan bahwa lulusan siap menghadapi tantangan di dunia kerja yang semakin kompetitif.

PENGARUH KUALITAS PELAYANAN DAN KEPERCAYAAN TERHADAP LOYALITAS NASABAH BANK SYARIAH INDONESIA DENGAN CITRA BANK SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA PT. BANK SYARIAH INDONESIA KCP TEBING TINGGI) Khadir, Abdul; Lubis, Fauzi Arif; Inayah, Nurul
WELFARE: Journal of Islamic Economics and Finance Vol 3, No 2 (2024)
Publisher : Prodi Perbankan Syariah UIN Sumatera Utara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan mendalam tentang faktor-faktor yang mempengaruhi loyalitas nasabah pada Bank BSI KCP Tebingtinggi dan memberikan masukan yang berharga bagi bank dalam meningkatkan kualitas pelayanan, kepercayaan, dan citra bank mereka guna memenangkan persaingan di pasar yang kompetitif. Penelitian yang dilakukan pada penelitian ini yaitu penelitian kuantitatif. Teknik pengumpulan data dalam penelitian ini yaitu menggunakan teknik survei dengan cara menyebarkan kuisioner ke beberapa responden yang masuk dalam kriteria. Hasil penelitian menunjukkan Kualitas pelayanan berpengaruh terhadap Citra Bank, Kepercayaan berpengaruh terhadap Citra Bank, Kualitas pelayanan tidak berpengaruh terhadap Loyalitas, Kepercayaan berpengaruh terhadap Loyalitas, Citra Bank berpengaruh terhadap Loyalitas, kualitas pelayanan berpengaruh terhadap loyalitas dengan adanya Citra Bank sebagai variabel mediasi, dan citra bank merupakan variabel mediasi dan mempunyai pengaruh yang lebih tinggi terhadap loyalitas.

Penerapan Isak 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba Siregar, Lannida; Nurlaila, Nurlaila; Nurul, Nurul Inayah
Balance : Jurnal Akuntansi dan Manajemen Vol. 2 No. 2 (2023): Agustus 2023
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v2i2.327

Penelitian ini dilakukan di Pondok Pesantren Modern Al Kautsar Al Akbar Medan. Tujuan penelitian ini adalah untuk mengetahui bagaimana penyajian laporan keuangan Pondok Pesantren Al Kautsar Al Akbar Medan, dan juga untuk mengetahui kesesuaian penyajian laporan keuangan Pondok Pesantren Al Kautsar Al Akbar Medan dengan konsep ISAK No. 35. Metode penelitian ini menggunakan metode penelitian deskriptif kualitatif, dengan menggunakan teknik pengumpulan data yaitu wawancara dan studi dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah deskriptif komparatif, penyajian data dan penarikan kesimpulan. Hasil penelitian dan pembahasan menunjukkan bahwa laporan keuangan yang disusun oleh Pondok Pesantren Al Kautsar Al Akbar Medan hanya menyajikan laporan keuangan yang memuat pemasukan dan pengeluaran yang tidak disusun secara rutin setiap bulannya. Jadi dapat disimpulkan bahwa laporan keuangan yang disusun oleh Pondok Pesantren Al Al Kautsar Al Akbar Medan tidak sesuai dengan Interpretasi Standar Akuntansi Keuangan (ISAK) 35. ISAK 35. Laporan keuangan merupakan laporan laba rugi komprehensif, sebuah laporan arus kas, laporan perubahan aset bersih, laporan posisi keuangan, dan catatan atas laporan keuangan This research was conducted at Modern Islamic Boarding School Al Kautsar Al Akbar Medan. The purpose of this study was to find out how the presentation of the financial statements of the Al Kautsar Al Akbar Islamic Boarding School Medan, and also to find out the suitability of presenting financial reports at the Al Kautsar Al Akbar Islamic Boarding School Medan with the concept of ISAK No. 35. This research method uses descriptive qualitative research methods, using data collection techniques, namely interviews and documentation studies. The data analysis technique applied in this study is descriptive comparative, data presentation and conclusion. The results of the research and discussion show that the financial reports prepared by the Al Kautsar Al Akbar Islamic Boarding School in Medan only present financial reports that contain income and expenses that have not been routinely prepared every month. So it can be concluded that the financial reports prepared by the Al Al Kautsar Al Akbar Islamic Boarding School Medan are not in accordance with the Financial Accounting Standard Interpretation (ISAK) 35. ISAK 35. The financial statements are a statement of comprehensive income, a statement of cash flows, a statement of changes in net assets, a statement of financial position, and notes to financial statements

Urgensi Pelaksanaan Islamic Corporate Governance (Suatu Kajian Studi Literatur Pada Lembaga Keuangan Syariah) Siregar, Nurul Inayah
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 7 No 2 (2023): Vol.7 No.2 Desember 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v7i2.5572

Basically, companies and Islamic financial institutions are required to apply the principles of good governance. However, fraud in companies and institutions often occurs and cannot be avoided. In practice, Islamic banks still use the same principles as conventional institutions. This research is a literature study on the implementation of Islamic Corporate Governance in Islamic Financial Institutions, so that it can be seen what discussion has been researched and what discussion needs to be researched. This study uses a qualitative approach. There are 9 articles published in 2018 to 2022 which are grouped into three topics of discussion, namely: 1) Implementation of Islamic Corporate Governance in Islamic Banks, 2) Implementation of Islamic Corporate Governance in Non-Bank Institutions and 3) Implementation of Islamic Corporate Governance associated with Islamic Social Responsibility . Implementation of Islamic Corporate Governance in Islamic Banks is the most articles with a presentation of 44.4%. While the least discussed article is the Implementation of Islamic Corporate Governance associated with Islamic Social Responsibility, with a presentation of 22.2% of the overall theme of the Urgency of Implementing Islamic Corporate Governance in Islamic Financial Institutions. Discussions that need to be examined, such as: Islamic Corporate Governance principles that are in accordance with sharia and different from Corporate Governance principles in general are implemented in conventional institutions

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