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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
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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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.24 KB) | DOI: 10.33059/jmas.v3i5.6365

Abstract

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
Analisis Kinerja Keuangan PT Bank Mega Syariah Budi Gautama Siregar; Aswadi Lubis
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i1.7795

Abstract

This study aims to analyze the financial performance of PT. Bank Mega Syariah uses a liquidity ratio proxied by the Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), Return on Assets (ROA) and Return on Equity (ROE). This type of research is descriptive quantitative by analyzing then describing the results to describe the bank's financial performance. This research uses secondary data, namely the financial statements of PT. Bank Mega Syariah from the 2013-2021 period. The results found that in terms of the Financing to Deposit Ratio (FDR) it was found that PT. Bank Mega Syariah experienced fluctuations, but in 2015 in the second and third quarters with a ratio of 104.19% and 102.89%. Analysis of Capital Adequacy Ratio (CAR) obtained that PT. Bank Mega Syariah has a very good CAR. In the ROA analysis, there are several unhealthy conditions in accordance with the provisions issued by Bank Indonesia, namely in 2016.
CORPORATE SOCIAL RESPONSIBILITY DALAM MEMINIMALKAN PRAKTIK MANAJEMEN LABA Budi Gautama Siregar
Imara: JURNAL RISET EKONOMI ISLAM Vol 1, No 1 (2017): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v1i1.989

Abstract

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.
ANALISIS PENGIMPLEMENTASIAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NO. 16 DI PT CAHAYA BINTANG MEDAN Sallim Asrobi Harahap; Budi Gautama Siregar; Aswadi Lubis; Ali Hardana
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 4 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i4.8371

Abstract

Fixed assets are crucial elements in financial statements that require careful monitoring and accurate accounting implementation in accordance with PSAK No. 16 regarding recognition, acquisition, depreciation, disposal, and presentation. This research aims to identify the implementation of fixed accounting and its compliance with PSAK No. 16 at PT. Cahaya Bintang Medan. The study employs a qualitative descriptive method with the subject of research being the financial statements of PT. Cahaya Bintang Medan for the past three years, namely 2019-2021, and data is collected through secondary sources using documentation method. The research findings reveal that the implementation of fixed asset accounting at PT. Cahaya Bintang Medan is in line with PSAK No. 16 until stage of fixed asset depreciation. However, there is a discrepancy in the disposal or termination of fixed assets, as the assets that have been disposed of are not removed from the fixed asset register
Causality Analysis of Indonesia's External Debt with Vector Autoregression (VAR) Approach Sri Yanti Aisyah Lubis; Arbanur Rasyid; Budi Gautama Siregar
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 1 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i1.22158

Abstract

The Indonesian government faces significant problems in terms of development funding due to the lack of adequate financial resources. Therefore, as a developing country, Indonesia is forced to take action by spending a large amount of money to promote growth and implement various development initiatives through foreign debt policies. The formulation of this research problem is whether there is an interaction relationship between exports, imports, inflation, exchange rates and foreign exchange reserves with Indonesia's foreign debt. This study aims to analyze the interaction relationship between exports, imports, inflation, exchange rates and foreign exchange reserves with Indonesia's foreign debt. This research was conducted using quantitative research methods. The sampling technique used is purposive sampling with the number of samples to be taken based on an assessment of the completeness of this research data, namely from 2015 to 2022 there are 96 samples. The research method uses the Vector Autoregression (VAR) approach using the Eviews 12 program. The Granger test shows that there is no two-way causality relationship between exports, imports, inflation, exchange rates and foreign exchange reserves with Indonesia's external debt. However, there is cointegration in the study so that there is an interaction relationship between exports, imports, inflation, exchange rates and foreign exchange reserves with Indonesia's external debt. Given the complexity of the relationship between Indonesia's external debt and the variables of exports, imports, inflation, exchange rates, and foreign exchange reserves, regional and international cooperation is also important. The government can establish partnerships with other countries to increase trade, manage financial risks, and strengthen mutually supportive policy frameworks.
ANALISIS KOMPARATIF KINERJA KEUANGAN DENGAN METODE ECONOMIC VALUE ADDED (EVA) PADA PT. TELKOM, TBK DAN PT. XL AXIATA, TBK Putri Bungsu Siregar; Budi Gautama Siregar; Sarmiana Batubara
PROFJES: Profetik Jurnal Ekonomi Syariah Vol 1, No 2 (2022)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/profjes.v1i2.7048

Abstract

Penelitian ini dilakukan pada PT. Telkom, Tbk dan PT. XL Axiata, Tbk., masalah yang dihadapi perusahaan yang bergerak dibidang telekomunikasi ini ialah dari menurunnya pendapatan dan naik turunnya pendapatan yang tidak beraturan akibat pandemi Covid- 19, serta diberlakukannya Peraturan Menteri No. 12 tahun 2016 tentang registrasi pelanggang jasa telekomunikasi. Tujuan dari penelitian ini ialah untuk menganalisis perbedaan antara kinerja keuangan PT Telkom, Tbk dan PT XL Axiata, Tbk dengan metode Economic Value Added (EVA).Penelitian ini merupakan penelitian kuantitatif. Sampel yang digunakan sebanyak 12. Teknik pengumpulan data ialah teknik dokumentasi, dan kepustakaan. Analisis data yang digunakan ialah perhitungan EVA, uji normalitas, uji homogenitas, uji independent sampel t test.Berdasarkan hasil penelitian yang dilakukan peneliti dengan menggunakan spss dan excel hasil uji t yang dilakukan peneliti memperoleh hasil yang menyatakan adanya perbedaan rata-rata yang signifikan antara PT. Telkom, Tbk dan PT. XL Axiata, Tbk. Kinerja keuangan PT. Telkom, Tbk dengan metode Economic Value Added (EVA) tahun 2015-2020 lebih baik daripada kinerja keuangan PT. XL Axiata, Tbk dengan metode Economic Value Added (EVA) dari tahun 2015-2020.Kata Kunci: Kinerja Keuangan, Economic Value Added (EVA)
FAKTOR YANG MEMPENGARUHI MINAT BERWIRAUSAHA (Studi Kasus Mahasiswa Program Studi Ekonomi Syariah IAIN Padangsidimpuan) Siti Aminah; Budi Gautama Siregar; Ali Hardana; Muhammad Arif
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.v1i1.6294

Abstract

Latar belakang masalah dalam penelitian ini adalah apakah pendapatan, lingkungan dan pendidikan secara simultan berpengaruh terhadap minat berwirausaha Program Studi Ekonomi Syariah IAIN Padangsidimpuan. Tujuan dalam penelitian ini untuk mengetahui apakah pendapatan, lingkungan dan pendidikan secara simultan berpengaruh terhadap minat berwirausaha Program Studi Ekonomi Syariah IAIN Padangsidimpuan. Pembahasan penelitian berkaitan dengan pendapatan, lingkungan dan pendidikan, minat berwirausaha. Sehubungan dengan itu pendekatan yang dilakukan adalah teori-teori yang berkaitan dengan pendapatan, lingkungan, pendidikan dan minat berwirausaha. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder dalam bentuk rumus slovin sebanyak 85 orang. Teknik pengumpulan data adalah dokumentasi yaitu data dari mahasiswa Program Studi Ekonomi Syariah IAIN Padangsidimpuan dengan cara penyebaran kuisioner kepada responden. Pengujian dalam penelitian ini menggunakan program komputer SPSS 22. Alat analisis yang digunakan dalam penelitian ini adalah analisis deskriptif, uji instrument yaitu uji validitas dan uji reliabilitas, uji normalitas, uji asumsi klasik yaitu uji multikolinearitas, uji heterokedastisitas, analisis regresi berganda, uji hipotesis yaitu hasil uji t, hasil uji F dan hasil uji R2 . Hasil penelitian menunjukkan bahwa secara parsial pendapatan berpengaruh terhadap minat berwirausaha memiliki thitung ttabel, dan lingkungan berpengaruh terhadap minat berwirausaha memiliki thitung ttabel sedangkan pendidikan berpengaruh terhadap minat berwirausaha memiliki thitung ttabel. Secara simultan pendapatan, lingkungan dan pendidikan berpengaruh terhadap minat berwirausaha memiliki Fhitung Ftabel. Pengaruh pendapatan, lingkungan dan pendidikan terhadap minat berwirausaha 59,2 %. Sedangkan sisanya sebesar 40,8 % dipengaruhi faktor lain yang tidak dimasukkan dalam penelitian ini.Kata Kunci: Lingkungan, Minat Berwirausaha, Pendapatan, dan Pendidikan.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v3i1.1050

Abstract

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
Efisiensi Operasional Bank Umum Syariah Budi gautama Siregar; Aswadi Lubis; Muhammad Salman
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8571

Abstract

The purpose of this study was to analyse and describe the effect of Non-Performing Financial, Capital Adeuacy Ratio and bank size on the operational efficiency of Islamic Commercial Banks for the period 2017-2022. This research approach is quantitative with the source of data used is secondary, namely quarterly reports from Islamic Commercial Banks. In determining the sample used with purposive sampling technique, so that the data that met the criteria were 8 banks with 20 quarters from 2017-2022. Data analysis was carried out through statistical methods, namely descriptive analysis, classical assumptions hypothesis testing with the help of the Eviews application. The results showed that Non-Performing Financial affects the level of operational efficiency of Islamic Commercial Banks while Capital Adequacy Ratio and bank size cannot affect the operational efficiency of banks.
Determinants of Financial Performance of MSMEs in Indonesia Through Payment Gateway Budi Gautama Siregar; Aswadi Lubis Aswadi
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 13 No. 1 (2024): April
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v13i1.2315

Abstract

This study aims to assess the impact of financial literacy and management on the financial performance of MSMEs from an Islamic perspective through the use of payment gateways in Indonesia. A total of 95 Muslim entrepreneurs engaged in micro, small and medium enterprises across Indonesia were sampled in this study. This study uses quantitative method with Structural Equation Model (SEM) approach as an analytical tool, and utilises Smart PLS software version 3.0 to support data analysis. The results of the analysis show that financial literacy and financial management are able to positively and significantly influence payment gateways and financial performance of MSME players in Indonesia, in accordance with the hypothesis proposed in this research. In addition, payment gateway variables can also positively and significantly influence the financial performance of MSMEs in Indonesia. By applying financial literacy and financial management in MSME transantion activities through payment gateways, it is expected to survive and  continue to improve the financial performance of MSMEs in Indonesia. The research findings are expected to contibute significantly to stakeholders who play a role in improving financial literacy and management in Indonesia. In addition, financial awareness among the MSME community is crucial, as is an understanding of fintech technologies such as payment gateways. Each individual needs to pay attention to this in order to manage funds wisely and optimally to achieve the expected results.
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