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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah FITRAH:Jurnal Kajian Ilmu-ilmu Keislaman TAZKIR: Jurnal Penelitian Ilmu-ilmu Sosial dan Keislaman Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JURIS (Jurnal Ilmiah Syariah) Iqtishoduna: Jurnal Ekonomi Islam At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman FINANSIA : Jurnal Akuntansi dan Perbankan Syariah IMARA : Jurnal Riset Ekonomi Islam Jurnal Kajian Gender dan Anak Jurnal Penelitian Ekonomi Akuntansi (JENSI) JURIS (Jurnal Ilmiah Syariah) Islam Transformatif : Journal of Islamic Studies Journal Of Islamic Social Finance Management JIFTECH: Journal Of Islamic Financial Technology Jurnal Mahasiswa Akuntansi Samudra TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan Imara: Jurnal Riset Ekonomi Islam Socius: Social Sciences Research Journal Jurnal Akuntansi Syariah ECONOMIST: Jurnal Ekonomi dan Bisnis Studi Multidisipliner: Jurnal Kajian Keislaman Profetik Jurnal Ekonomi Syariah Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman Multidisciplinary Indonesian Center Journal

SIREGAR, BUDI GAUTAMA

Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Author-ID : 784084

Religion Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENERAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAMPANDANGAN ISLAM Siregar, Budi Gautama
JURIS (Jurnal Ilmiah Syariah) Vol 14, No 2 (2015)
Publisher : Faculty of Shariah of State Institute for Islamic Studies Batusangkar, Indonesia

Corporate Social Responsibility (CSR) is basically the moral responsibility of companies and enterprises toward societies. The responsibility itself can be initiated by the company itself, employees, other companies, social environments, and even the State where the business is established. The concept of CSR can be seen from two different perspectives. First, it concerns with the company’s goal is for profit. Therefore, CSR is believed to be parts of business. Second, it deals with the purpose of a company is for profit while ensuring people’s welfare and environmental sustainability become prior concerns. Islam strongly supports CSR since it cannot be denied that the businesses create a lot of unexpected social problems. Consequently, it is the companies and enterprises’ responsibility to fix those problems. This is reasonable since they need to explore a variety of natural resources for business sustainability, therefore, they should be responsible for the people and environment in return.Kata kunci: implementasi, tanggung jawab sosial perusahaan, pandangan Islam

ANALISIS PENGARUH ASSET, PROFIT MARGIN, RASIO SOLVABILITAS DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN ASURANSI (Studi Kasus Pada Perusahaan Asuransi di Indonesia yang terdapat pada Majalah Info Bank Tahun 2012) Siregar, Budi Gautama
TAZKIR: Jurnal Penelitian Ilmu-ilmu Sosial dan Keislaman Vol 9, No 1 (2014)
Publisher : Institut Agama Islam Negeri Padangsidimpuan

AbstractThis research is done to test variable Assets's (AS), Profit is Margin (PM), Solvency ratio (RS), Liquidity (LK) to financial Performance (KK) insurance company. Data that is utilized is secondary data which is insurance company finance data that published by Bank Info on year 2012. analisis's tech that is utilized is analisis double regression and menggnunakan's hypothesis quiz tests t partially, quiz f simultan's ala with of significance's level 5 % and determinant coefficient quiz. Analysis's result data that is done by using SPSS.20 was gotten to usufruct that Assets (AS), Profit is Margin (PM), Liquidity (LK) don't have influence that signifikan to financial Performance (KK) insurance company whereas Solvency Ratio (RS) having influence that signifikan to financial performance. While ability predicts of variable fourth that independent to financial performance as big as 50. 6 % , meanwhile its rest 49.4 % worded by variable is other variable that doesn't be worded deep model observational it.Kata Kunci : Assets, Profit Margin, Rasio Solvabilitas, Likuiditas dan Kinerja

CORPORATE SOCIAL RESPONSIBILITY DALAM MEMINIMALKAN PRAKTIK MANAJEMEN LABA GAUTAMA SIREGAR, BUDI
Imara: JURNAL RISET EKONOMI ISLAM Vol 1, No 1 (2017): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Information earnings, a key element in the ?inancial statement, as stated in the Statement ofFinancial Accounting Concepts (SFAC) No. 2 is very important for those who use it because its predictivevalue. Earnings management can be applied in the preparation of ?inancial statements through creativeaccounting practices, the choice of accounting methods, the classi?ication of accounting systems andthe timing of the transaction. Earnings management practices can also done through the electionmethod of inventory accounting, depreciation of ?ixed assets, capitalization of pensions, in?lation, andamortization. Corporate Social Responsibility (CSR) activities disclosed by the company will give goodimpact for the company itself in the long term. The higher the company implemented corporate socialresponsibility, the lower the activity of management to manage earnings to its interests. Due to the?inancial statements prepared by the management will be read and analyzed by stakeholders as a basisfor decision making, management is required to prepare honest ?inancial statements. Disclosure ofcorporate social responsibility that is increasingly widespread will improve the image of the companyand increase of the pro?its to be earned by the company ultimately.

The Image Of IAIN Padangsidimpuan Among High Achievement Students (Educational Services Marketing Perspective) Isa, Muhammad; Siregar, Budi Gautama
Tazkir : Jurnal Penelitian Ilmu-ilmu Sosial dan Keislaman Vol 5, No 2 (2019): 11 Articles, Pages 175-334
Publisher : Institut Agama Islam Negeri Padangsidimpuan

The presence of students in a tertiary institution is an absolute requirement that must be met. IAIN Padangsidimpuan applies three different types of selection of new student candidates. These include the National Academic Achievement Selection (Seleksi Prestasi Akademik Nasional/SPAN - PTKIN), the State Islamic College Entrance Examination (UjianÂ MasukÂ PerguruanÂ TinggiÂ Agama Islam Negeri/UM - PTKIN), and Independent Exams. SPAN - PTKIN is intended to recruit prospective new students from high achieving students. However, many prospective students who passed the SPAN-PTKIN pathway did not re-register again. This condition occurs almost every year. SPAN - PTKIN is intended to recruit prospective new students from high achieving students. However, many prospective students who passed the SPAN-PTKIN pathway did not re-register. This condition occurs almost every year. This has led to the presumption that there is a tendency for prospective new students from high achieving students through the SPAN-PTKIN pathway to have low interest in continuing education at the Padangsidimpuan IAIN. So it needs to be investigated how the actual image of IAIN Padangsidimpuan among high achieving students and other related aspects. This is important as input for improving the selection system for prospective new students or making decisions in the planning of promotion strategies for Padangsidimpuan IAIN in the future. This research is a descriptive quantitative research. The population of this study was all high achieving students at the State High School / Islamic High School level in Padangsidimpuan City. The main instrument was a questionnaire distributed to 220 respondents, which were selected by purposive sampling technique. Data analysis was performed by t-test and ANOVA. Data processing is done by SPSS software. From the results of data processing, it is known that the overall Iangs Padangsidimpuan imagery among Padangsidimpuan City achievers is included in the "good" category, with a value of 3,2353 from the maximum scale of 5. The t test results are known that, the Islamic High School students' point of view regarding the image of IAIN Padangsidimpuan is better than state school students. Therefore, it is necessary to do more frequent promotion to the state schools. From the ANOVA test results it is known that there is actually no difference in the image of the IAIN Padangsidimpuan between groups of respondents from different family classes. This indicates that IAIN Padangsidimpuan does not need to differentiate promotion methods for students from economically well-off families, middle class, or poor families.

PERANAN INCOME SMOOTHING DALAM LAPORAN KEUANGAN PERUSAHAAN MENURUT EKONOMI ISLAM SIREGAR, BUDI GAUTAMA
Tazkir: Jurnal Penelitian Ilmu-ilmu Sosial dan Keislaman Vol 1, No 1 (2015): 12 Articles, Pages 1-232
Publisher : Institut Agama Islam Negeri Padangsidimpuan

The problem of this research is how the role of income smoothing in the financial statements according to Islamic economics . Furthermore, this study aims to determine the role of income smoothing in the financial statements according to Islamic economics . The theory behind this research is the theory of agency ( agency theory ) which states that the earnings management practices are influenced by conflicts of interest between principal and agent management that arises when each party seeks to achieve or maintain a desired level of prosperity respectively .The method used in this study is a literature method by analyzing the literature , articles , research results . In various literature review found that the normalized earnings Income smoothing is done intentionally to achieve a particular trend or level of profit motivation that encourages income smoothing is to improve relations with creditors , investors, and employees , as well as leveling the business cycle through a psychological process .Reported income smoothing can be defined as a deliberate attempt to flatten and mengfluktuasikan sehinnga profit level at the present time is deemed normal for a company. In Islam this income smoothing activity seems contrary to the rules of fiqh muamalah , which contain elements of fraud ( tadlis ) and uncertainty ( gharar ) because there are those who hide information to the other party (unknown to one party ) with the intent to deceive others for his ignorance about that information . And if this action is proven , then it is forbidden in Islam , because it violates the principle of "an taraaddin minkum" ( both pleasure).

PENGARUH BIAYA PROMOSI TERHADAP VOLUME PENJUALAN PADA PT.INDOFOOD MAKMUR TBK gautama siregar, budi
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 3, No 2 (2017): Desember 2017, 10 Articles, Pages 180 - 403
Publisher : Institut Agama Islam Negeri Padangsidimpuan

Adequate promotional costs are expected to help companies market their products. The principle of promotional activities is not solely to introduce products but includes efforts to maintain the stability of the sales volume of a company's products from the threat of entry of competitors to innovation and promotion and to increase sales turnover. Promotional costs at PT Indofood Makmur Tbk in 2014 to 2015 have increased but sales volume has decreased. This study has a problem statement, namely whether there is an effect of promotional costs on sales volume. This study aims to determine the effect of promotional costs on sales volume at PT Indofood Makmur Tbk for the period 2008 to 2015. Overall the results of this study indicate that promotion costs have a very strong relationship in influencing sales volume, this is evident from the results of the R2 value formed by 0.840. This means that promotion costs can affect sales volume by 84%, while the remaining 16% is influenced by other variables not included in this study. The regression test results obtained that promotion costs have a significant influence on sales volume which is indicated by the value of tcount t table, which is 12,358 1,692.

PENGARUH PRODUK DAN PROMOSI TERHADAP KEPUTUSAN MENJADI NASABAH TABUNGAN MARHAMAH PADA PT. BANK SUMUT CABANG SYARIAH PADANGSIDIMPUAN Gautama Siregar, Budi
Tazkir : Jurnal Penelitian Ilmu-ilmu Sosial dan Keislaman Vol 4, No 1 (2018): 11 Articles, Pages 1-218
Publisher : Institut Agama Islam Negeri Padangsidimpuan

The problem of this research is the number of banking institutions that operate in sharia, creating competition among banking institutions in collecting funds from the community. Evidently, the decision to become a customer of Savings Marhamah at PT. Bank SUMUT of the Sharia Branch of Padangsdimpuan which declines in 2016. Therefore, the bank can offer its products with a better strategy and expand the range and the promotional media. This type of research is descriptive quantitative research. With data source that is primary data. With a population of 8119 customers, with sampling technique using random sampling technique as much as 99 customers. Data collection techniques used are questionnaires and documentation. And tested the validity and reliability. Descriptive test and linearity test. Prerequisite test includes normality test, heteroscedasticity test and multicollinearity test. And multiple linear regression analysis techniques. The results of this study show partially (t test) states that, Product has tcount ttabel (1.667 1.660) and significance level Î± (0.099 0.1) means Product significantly influence to Customer's Decision. Promotion has t count ttable (2.100 1.660) and significance level Î± (0,038 0,1) means that Promotion has significant effect to Customer's Decision. The result of simultaneous research (F test) states that Product and Promotion have Fcount Ftable (5.371 2.36) and significance level obtained (0.006 0,1) means Product and Promotion simultaneously have a significant effect to Customer's Decision. While R Square equal to 0.216, it means Customer Decision influenced by Product and Promotion equal to 21.6%, while the other 78.4% is explained by other variable not included in this research.

ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY (EKONOMI, LINGKUNGAN DAN SOSIAL) TERHADAP EARNING RESPONSE COEFFICIENT PADA PERUSAHAAN MANUFAKTUR DALAM ISSI 2012-2016 Budi Gautama Siregar
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 4, No 1 (2018): Juni 2018, 10 Articles, Pages 1 - 138
Publisher : Institut Agama Islam Negeri Padangsidimpuan

Abstrak,Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Corporate Social Responsibility (ekonomi, lingkungan dan social) terhadap earning response coefficient (ERC). Sampel penelitian in adalah perusahaan manufaktur yang sahamnya terindeks di ISSI dan IDX selama periode 2012-2016, sehingga total sampel 170. Teknik pengambilan sampel yang digunakan adalah saturated method sample dimana seluruh populasi digunakan dalam penelitian ini. Model analisis yang digunakan adalah SEM (Structural Equation Modeling) dimana teknik statistic tersebut mampu menganalisis pola hubungan antara konstruk laten dan indicator, konstruk laten dengan konstruk laten lainnya dan mengukur error secara langsung. SEM memungkinkan analisis langsung antara beberapa variable dependen dan independen. Hasil penelitian ini menunjukkan bahwa CSR berpengaruh negatif dan signifikan terhadap ERC saat Corporate Social Responsibility (CSR) diukur melalui social yang berpengaruh positif dan signifikan terhadap ERC. Kata Kunci: Corporate Social Responsibility, Earning Response Coefficient, Manufaktur Abstract,This study aims to examine and analyze the influence of Corporate Social Responsibility (measured by economic, environmental and social) on Earnings Response Coefficient. The sample used is a manufacturing company whose shares are incorporated in the ISSI on the IDX during the period 2012-2016, the total sample used is 170 samples. The sampling technique used is the saturated sample method where the entire population is used as a research sample. The analysis model used in this study is SEM (Structural Equation Modeling) in which a statistical technique is able to analyze the pattern of relationships between latent constructs and indicators, latent constructs with one another, and direct measurement errors. SEM allows direct analysis between several dependent and independent variables. This study found that Corporate Social Responsibility as measured by the economy and the environment had a negative and significant effect on Earning Response Coefficient while CSR as measured by social had a positive and significant effect on ERC. Keywords: Corporate Social Responsibility, Earning Response Coefficient, Manufacture

PENGARUH KUALITAS PRODUK, HARGA, PROMOSI DAN ATRIBUT PRODUK TERHADAP KEPUTUSAN PEMBELIAN PASTA GIGI PEPSODENT PADA MAHASISWA JURUSAN EKONOMI SYARIAH FAKULTAS EKONOMI DAN BISNIS ISLAM IAIN PADANGSIDIMPUAN Budi Gautama Siregar; Hamni Fadlilah Nasution; Siti Aisyah
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 5, No 2 (2017)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh kualitas produk, harga, promosi dan atribut produk terhadap keputusan pembelian pasta gigi pepsodent pada mahasiswa jurusan ekonomi syariah fakultas ekonomi dan bisnis islam IAIN padangsidimpuan. Penelitian ini merupakan penelitian kuantitatif. Sampel yang digunakan dalam penelitian ini sebanyak 92 orang. Teknik pengumpulan data yang digunakan adalah teknik angket dan observasi untuk kelengkapan data pada penelitian ini. Analisis dengan menggunakan statistik yaitu SPSS versi 22. Hasil analisis koefesien determinasi (R) dapat diketahui bahwa nilai r = 0,727 artinya korelasi antara variabel kualitas produk, harga, promosi dan atribut produk terhadap keputusan pembelian terjadi hubungan yang kuat. Nilai Adjusted R2 sebesar 0,507 atau 50,7 % menunjukkan variabel kualitas produk, harga, promosi dan atribut produk mempengaruhi keputusan pembelian dan sisanya 49,3% dipengaruhi oleh faktor-faktor lain diluar penelitian yang dilakukan oleh peneliti. Berdasarkan hasil penelitian ini ada pengaruh kualitas produk terhadap keputusan pembelian pasta gigi pepsodent dengan nilai thitungttabel(5,111 1,663). Variabel harga ada pengaruh terhadap keputusan pembelian pasta gigi pepsodent dengan nilai (1,670 1,663). Variabel promosi ada pengaruh terhadap keputusan pembelian pasta gigi pepsodent dengan nilai (1,755 1,663). Variabel atribut produk ada pengaruh terhadap keputusan pembelian pasta gigi pepsodent dengan nilai (4,552 1,663). Dapat disimpulkan bahwa ada pengaruh yang signifikan antara variabel kualitas produk, harga, promosi dan atribut produk terhadap keputusan pembelian pasta gigi pepsodent pada Mahasiswa Jurusan Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Padangsidimpuan.

IMPLEMENTASI AKUNTANSI DALAM KEHIDUPAN MENURUT PERSPEKTIF ISLAM Budi Gautama Siregar
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 3, No 1 (2015)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Abstract Accounting in Islamic view is a method Accounting in Syariah's concept Islam which is default law basic and permanent, one that is concluded from Syariah's sources Islams and is used as order by an Accountants in its work, well in book keeping, analisis, measurement, explanation, and also explanation, and becomes footing in words an instance or scene. Accounting constitutes domain muamalah in Islamic study. Its mean is turned over to ability minds man to develop it. But since the importance of the problem this there for Allah SWT even give it place in al-Qur's innocent book ’ an, alBaqarah is sentence 282. This sentence as symbol of economic that have nature of accounting one that gets dianalogkan with double is entry , and figures balance or balance number. Accountings developmental thus Islamic, point level with another, sincerity and justice have in practice been actualized accounting. Kata Kunci : Akuntansi, Kehidupan, Islam

Co-Authors Aam Slamet Rusydiana, Aam Slamet Abd Ghafar bin Don Agbert Zega Ajijah Harahap Ali Amran Ali Hardana Arbanur Rasyid Ardiansyah Siregar Aswadi Lubis Aswadi Lubis Aswadi Aumil Wahyudi Dalimunthe, Siti Sarah Damri Batubara Devi Imelda Sahfitri Hasibuan Eka Lestari Fikri, Sholeh Hadamean, Barkah Hamni Fadlilah Nasution Hasibuan, Ali Amran Hidayat, Randi Friscilla IZZAH, NURUL Kuras Purba Lubis, Aswadi Manurung, Syafitri I Maskota Harahap Matondang, Desy Mayasari Mita Medina Muhammad Arif Muhammad Isa Muhammad Isa Muhammad Salman Muhammad Salman Nasirin, Wanda Khairun Nasution , Syafri Martabe Rizka Nora Angraini Novita Sari Pane, Mujahidun Hapisni Putri Bungsu Siregar Rindah Febriani Harahap Ritonga, Budi Yanti Rodame Monitorir Napitupulu Romando Yusrat Rukiah Rukiah Safika Zebua Sallim Asrobi Harahap Santi Wahyuni Sarmiana Batubara Simanjuntak, Windi Wahyuni Siregar, Deni Afnita Siregar, Fatahuddin Aziz Siregar, Winda Sari Siti Aisyah Siti Aminah Sri Yanti Aisyah Lubis Windari, Windari Yanti Aisyah Lubis, Sri Yulia Safitri Harahap Zaki Zaini Zulaika Matondang Zulaika Matondang

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