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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) Al-Mizan: Jurnal Hukum Islam dan Ekonomi Syariah 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 Jurnal Ekonomi, Akutansi dan Manajemen Nusantara 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 Automotive Engineering Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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DETERMINAN FINANCIAL DISTRESS PADA PT ANEKA TAMBANG, Tbk Safika Zebua; Budi Gautama Siregar; Sarmiana Batubara; Aswadi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 1 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i1.9974

Abstract

This study aims to analyze and provide an overview of financial performance proxied by Return On Assets, corporate governance mechanisms proxied by the audit committee and ownership structure proxied by managerial ownership in influencing the possibility of financial distress at PT Aneka Tambang, Tbk for the observation period 2015-2022. Financial distress in this study is measured using the Altman Z-Score method. The research population is the company's secondary data consisting of financial performance, corporate governance, ownership structure and financial distress from 2015-2022 which are taken quarterly, totaling 32 quarters. Sample withdrawal is used with purposive sampling technique with the criteria of published and accessible financial reports so that the number of samples obtained is 31 quarterly reports. This study found that financial performance proxied by Return on Assets can have a significant effect on the possibility of financial distress at PT Aneka Tambang, Tbk for the 2015-2022 observation period, corporate governance mechanisms proxied by the audit committee have no effect on financial distress, and ownership structure proxied by managerial ownership has no effect on the financial distress condition of PT Aneka Tambang, Tbk for the 2015-2022 observation period. Future reseachers can add observation periods to several companies such as using panel data and adding independent variables such as individual ownership and institutional ownership
Analisis Pengelolaan Dana Desa dalam Meningkatkan Perekonomian Masyarakat di Kecamatan Angkola Muara Tais Kabupaten Tapanuli Selatan Aumil Wahyudi; Fatahuddin Aziz Siregar; Budi Gautama Siregar
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 4 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i4.23635

Abstract

Pembangunan di pedesaan fokus pada meningkatkan kesejahteraan melalui Alokasi Dana Desa (ADD). Alokasi ini bertujuan untuk meningkatkan tata kelola lokal, kapasitas lembaga masyarakat, penciptaan lapangan kerja, swasembada, serta menyamakan peluang kerja dan pendapatan. Meskipun demikian, muncul permasalahan dalam pengelolaan dana tersebut, seperti transparansi, akuntabilitas, partisipasi masyarakat, keahlian SDM desa dan adanya pengelolaan dana desa yang tidak sesuai, serta kurangnya kegiatan ekonomi yang beragam. Tujuan penelitian ini adalah untuk menganalisis strategi, kendala, serta solusi pengelolaan dana desa yang berperan dalam meningkatkan perekonomian masyarakat di Kecamatan Angkola Muara Tais, Kabupaten Tapanuli Selatan. Penelitian dilakukan di Kecamatan Angkola Muara Tais, Kabupaten Tapanuli Selatan, dari Mei 2022 hingga Desember 2023. Penelitian mixed methods menerapkan metode Analytic Network Process (ANP). ANP digunakan untuk mengukur hubungan dan umpan balik antar faktor terkait dana desa, melibatkan kuisioner, wawancara mendalam dengan pakar keuangan syariah, praktisi pengelola dana desa, dan akademisi keuangan, dengan 8 informan yang dipilih secara purposive. Pengumpulan data dilakukan melalui observasi, wawancara, kuesioner, dokumentasi, dan studi kepustakaan. Data tersebut kemudian diolah dengan ANP menggunakan aplikasi Super Decisions untuk menghasilkan prioritas solusi. Pengecekan keabsahan data dilakukan melalui triangulasi sumber dan metode untuk memastikan kualitas dan kesesuaian informasi yang diperoleh dari berbagai sumber dan teknik. Berdasarkan hasil penelitian tentang Analisis Pengelolaan Dana Desa di Kecamatan Angkola Muara Tais, Kabupaten Tapanuli Selatan, ditemukan kendala internal seperti rendahnya kompetensi SDM dan ketidakmampuan BUMDES. Kendala eksternal melibatkan perubahan regulasi, kurangnya pendampingan praktisi, dan intervensi pemerintah yang berlebihan. Solusi utama mencakup membangun jaringan kerjasama BUMDES, dialog partisipatif, dan monitoring program dana desa. Strategi prioritas melibatkan inisiasi pembentukan Baytu al-Māli wa at-Tamwīli (BMT), pelatihan SDM, dan pemanfaatan teknologi. Implikasi penelitian menyoroti perlunya penguatan kapasitas SDM, program pendidikan di Angkola Muara Tais, dan advokasi untuk konsistensi regulasi. Rekomendasi meliputi dukungan jaringan BUMDES, inisiasi BMT, advokasi regulasi konsisten, dan promosi diversifikasi ekonomi melalui sektor non-tradisional.
Optimalisasi Struktur Modal Dengan Trade Off Theory Pada Bank Umum Syariah Budi Gautama Siregar; Muhammad Salman; Aswadi Lubis
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10663

Abstract

This study aims to evaluate PT's financial performance. Bank Mega Syariah through liquidity ratio analysis with the Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), Return on Assets (ROA), and Return on Equity (ROE) approaches. This research is descriptive quantitative, where the data is analyzed, and the results are described to provide an overview of the bank's financial performance. The data used is secondary data from PT's financial statements. Bank Mega Syariah for the period 2013-2021. The results show that the financing-to-deposit ratio (FDR) has fluctuated, with the highest levels in the second and third quarters of 2015, at 104.19% and 102.89%, respectively. Based on the analysis of the Capital Adequacy Ratio (CAR), PT. Bank Mega Syariah shows excellent capital. The ROA study shows several periods that are considered unhealthy based on Bank Indonesia standards, namely in the third and fourth quarters of 2016, 2017, and the fourth quarter of 2021. ROA describes the ability of PT. Bank Mega Syariah is making profits from its assets. Meanwhile, the ROE analysis shows that the condition of PT. Bank Mega Syariah is included in the unhealthy category. This research only focuses on the study of liquidity, solvency, and profitability ratios, so there is still an opportunity for further research that can explore other aspects, such as profitability, growth, or the application of a balanced scorecard.
Pandangan Islam Terhadap Aktivitas Investasi Dalam Keluarga Aswadi Lubis; Budi Gautama Siregar
Studi Multidisipliner: Jurnal Kajian Keislaman Vol 9, No 2 (2022)
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/multidisipliner.v9i2.5705

Abstract

Banyak keluarga yang menanamkan pola hidup konsumtif dalam menjalankan bahtera kehidupan keluarganya sehingga penghasilan yang diperoleh semuanya dihabisnya untuk kebutuhan tanpa berpikir pada masa depan yang serba tidak pasti. Bahkan banyak kehidupan keluarga itu yang mengambil langkah dengan cara utang demi memenuhi keinginannya. Tujuan dari artikel ini untuk mendeskripsikan tentang pandangan Islam terhadap aktivitas investasi dalam keluarga. Metode yang digunakan kajian teoritis melalui penelusuran literatur yang berupa buku teks, jurnal-jurnal yang berhubungan dengan topik kajian ini. Dalam hasil kajian diperoleh bahwa pertumbuhan ekonomi keluarga harus dikuti oleh aktivitas investasi. Demikian juga dalam pandangan Islam bahwa investasi dianjurkan untuk menjadi bekal dimasa depan yang penuh dengan ketidakpastian. Investasi yang akan dilakukan harus memperhatikan prinsip-prinsip syariah, agar dapat memberikan manfaat baik bagi diri sendiri, lingkungan dan negara.
STRATEGI BIAYA PRODUKSI DAN PROMOSI DALAM MENINGKATKAN LABA: STUDI EMPIRIS PADA PT ULTRAJAYA MILK INDUSTRY, TBK Agbert Zega; Budi Gautama Siregar; Zulaika Matondang; Aswadi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 1 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i1.11029

Abstract

This study aims to analyze the influence of production cost and promotion cost strategies on the company's profit at PT Ultrajaya Milk Industry Tbk during the period 2015–2023. Secondary data is obtained from the company's financial statements and analyzed using the multiple linear regression method. The results show that production costs have a significant and positive influence on profits, which indicates that increasing efficiency in the production process directly increases the company's profit margins. On the other hand, promotional costs do not show a significant influence on profits, indicating that the allocation of promotional budgets has not been effective in driving increased sales. These findings have practical implications for management to prioritize efforts to improve production cost efficiency and conduct in-depth evaluations of promotional strategies to increase their effectiveness. Suggestions for further research include developing a model by incorporating additional variables, such as product innovation, distribution channels, and market competition dynamics, to gain a more comprehensive understanding of the factors that affect a company's bottom line.
PENGARUH INTEGRITAS DAN PENGALAMAN KERJA AUDITOR TERHADAP KUALITAS AUDIT PADA PT BANK MUAMALAT INDONESIA Budi gautama Siregar; Maskota Harahap; Ali Hardana
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 6 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i6.11043

Abstract

This study aims to examine the influence of auditor integrity and work experience on audit quality. Integrity is an essential component of the auditing profession that can affect the quality of audit reports. In addition, auditor work experience is often considered a factor that determines the auditor's ability to perform their audit duties effectively. The research data was obtained through questionnaires distributed via Google Forms to 12 auditors at PT. Bank Muamalat Indonesia throughout Sumatera. The data was analyzed using multiple linear regression. The results of the study indicate that auditor integrity has a positive and significant impact on audit quality. Auditors with high levels of integrity tend to produce higher-quality audits because they adhere to professional ethical principles. On the other hand, auditor work experience does not have a significant effect on audit quality. Although experience is believed to enhance technical skills, this study found that work experience does not always correlate with the quality of the resulting audit. These findings emphasize the importance of integrity in the auditing profession and suggest that work experience alone is not sufficient to ensure audit quality. Therefore, auditing institutions should focus on the development of auditor ethics and integrity, in addition to providing adequate technical training. The study also recommends further research to explore other factors that may influence audit quality, such as continuous training and the adoption of modern audit technologies.
Keputusan Dan Keuntungan Investasi Di Saham Syariah Devi Imelda Sahfitri Hasibuan; Budi Gautama Siregar
TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan Vol. 2 No. 4 (2025): TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan
Publisher : Shofanah Media Berkah

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

Abstract

Banyak calon investor yang tertarik untuk berinvestasi pada saham syariah, yang merupakan kontribusi positif terhadap perkembangan ekonomi yang sesuai dengan nilai-nilai syariah. Penelitian dengan metodologi kualitatif deskriptif dan analitis. Tujuan dari penelitian adalah untuk mengetahui dampak dari keyakinan Islam terhadap keputusan investasi para calon investor di perusahaan-perusahaan Islam. Penelitian ini menawarkan sebuah kajian komprehensif terhadap ekuitas syariah di pasar saham Indonesia dan berkonsentrasi pada karakteristik indeks saham syariah Indonesia. Kuesioner terbuka dan studi literatur merupakan beberapa metode pengumpulan data yang digunakan. Temuan-temuan dari penelitian ini menunjukkan bahwa investor dalam ekuitas syariah dapat memperoleh berbagai keuntungan, seperti peningkatan modal, dividen, indeks LQ45 yang memuat saham-saham syariah yang likuid, keberadaan saham saham Blue-Chin dalam kategori syariah, dan kemilikan perusahaan, disamping mematuhi prinsip-prinsip syariah.
Pengaruh Servicescape dan Kualitas Pelayanan Frontliner Terhadap Kepuasan Nasabah (Studi Kasus Pada PT. Bank Muamalat KCU Padangsidimpuan) Lestari, Eka; Siregar, Budi Gautama
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 11 (2025): June, 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

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

Abstract

This study aims to analyze the impact of service quality and product quality on customer satisfaction among Mabrur savings account holders at PT. Bank Mandiri Syariah KCP Panyabungan. A quantitative approach was employed, involving a sample of 97 customers selected through incidental sampling. Data were collected via questionnaires and analyzed using multiple linear regression with SPSS version 23. The findings indicate that service quality significantly influences customer satisfaction (t-value = 4.820 t-table = 1.661), whereas product quality does not have a significant effect (t-value = 0.604 t-table = 1.661). Additionally, both variables collectively have a significant impact on customer satisfaction (F-value = 13.273 F-table = 3.90), with a coefficient of determination (R²) of 22%.
Pengaruh Servicescape dan Kualitas Pelayanan Frontliner Terhadap Kepuasan Nasabah (Studi Kasus Pada PT. Bank Muamalat KCU Padangsidimpuan) Lestari, Eka; Siregar, Budi Gautama
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 11 (2025): June, 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15564449

Abstract

The development of Bank Muamalat KCU Padangsidimpuan which has been reviewed shows that the lack of public interest in using Bank Muamalat is due to the lack of quality of service and existing facilities, causing people to prefer conventional banks over sharia banks. The purpose of this research is to determine the influence of servicescape and frontliner service quality on customer satisfaction at PT. Bank Muamalat Indonesia KCU Padangsidimpuan. The research method used is a quantitative research method. Data collection techniques used interviews, questionnaires and documentation with a sample size of 87 respondents and used the Slovin formula technique. The data analysis technique uses statistics, namely SPSS version 23. The results of this research show that partially servicescape has a positive effect on customer satisfaction with Tcount (1.666) Ttable (1.663). The frontliner service quality variable partially has a positive effect on customer satisfaction with Tcount (4.520) Ttable (1.663). Apart from that, there is an influence of servicescape variables and frontliner service quality together (simultaneously) on PT customer satisfaction. Bank Muamalat Indonesia KCU Padangsidimpuan with Fcount (10,594) Ftable (3,105).
Penilaian Kinerja Keuangan PT Bank Muamalat Indonesia, Tbk dengan Metode Economic Value Added Budi Gautama Siregar; Muhammad Salman; Aswadi Lubis
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i1.11028

Abstract

This study aims to analyze the financial performance of PT. Bank Muamalat Indonesia Tbk uses the Economic Value Added (EVA) method in the period 2018 to 2022. EVA is one of the methods used to measure the extent to which a company can create economic added value by comparing the net profit obtained by the company with the cost of capital used. The results of the study show that the financial performance of PT. Bank Muamalat Indonesia Tbk experienced significant fluctuations during this period. In 2019, EVA experienced a sharp decline of 68.37%, which was caused by an increase in equity, an increase in tax burden, and a decrease in revenue. In 2020, the company managed to turn things around with an increase in EVA of 76.31%, driven by a decrease in equity and tax burden. However, in 2021 and 2022, EVA experienced a decline again, by 64.48% and 38.36%, respectively, due to an increase in tax burden and a decrease in revenue. Despite the fluctuations, EVA still showed a positive number (EVA > 0), which indicates that the company is able to create added value for shareholders. The results of this study found that factors that affect EVA include income, tax burden, and equity structure. It is recommended for companies to pay attention to tax management, optimization of capital structure, and diversification of sources of income. The limitations of this study lie in the limited data coverage of the annual financial statements and the relatively short research period. Further research is recommended to use longer periods and consider external factors that affect the company's performance.
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, Afifah Khairani 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 Pulungan, Putri Hasanah Putri Bungsu Siregar Rangkuti , Mhd. Royhan 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 Syahbudin Dalimunthe, Razi Azwar Windari, Windari Yanti Aisyah Lubis, Sri Yulia Safitri Harahap Zaki Zaini Zulaika Matondang Zulaika Matondang