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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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Pengaruh Kinerja Keuangan terhadap Kemampuan Membayar Zakat PT. BRI Syariah Periode 2011-2018 Ritonga, Budi Yanti; Siregar, Budi Gautama; Windari, Windari
Journal of Islamic Social Finance Management Vol 1, No 2 (2020): Juli-Desember
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (775.073 KB) | DOI: 10.24952/jisfim.v1i2.3586

Abstract

Islamic financial institutions including PT. BRI Syariah from the financial statements determines the amount of zakat of the company because in Islam one of the objectives of financial reporting is for the purposes of zakat. This research is a quantitative research. The collection technique used in this study was secondary data as many as 32 samples. The data collection technique is documentation. The data analysis technique used multiple linear regression methods, classical assumption tests, and hypothesis testing with data processing using the SPSS version 23 computer program. The results of the study partially (t test) stated that, ROA had a significant effect on the ability to pay zakat. ROE has a significant negative effect on the ability to pay zakat. BOPO has a significant negative effect on the ability to pay zakat. Simultaneous research results (F test) states that ROA, ROE and BOPO affect the ability to pay zakat. While the results of the coefficient of determination (R2) ROA, ROE and BOPO are able to influence the ability to pay zakat. Keywords: ROA, ROE, BOPO, Ability to Pay Zakat
Efek Gaya Hidup dan Literasi Keuangan dalam Pengelolaan Keuangan (Studi Pada Keluarga Muda di Padangsidimpuan) Budi gautama Siregar; Kuras Purba; Muhammad Salman; Aswadi Lubis
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.10196

Abstract

Tujuan penelitian ini adalah untuk menganalisis dan mendeskripsikan tentang pengaruh gaya hidup dan literasi keuangan terhadap pengelolaan keuangan pada keluarga muda di Kota Padangsidimpuan. Jenis penelitian ini adalah asosiatif deskriptif dengan menggunakan data primer melalui penyebaran kuesioner. Teknik sampling yang digunakan yaitu purposive sampling yaitu keluarga muda yang sudah berumur satu s.d dua tahun yang berada di Kota Padangsidimpuan dengan jumlah 100 responden. Pengolahan data penelitian dilakukan dengan bantuan aplikasi SPSS yang selanjutnya dianalisis melalui uji validitas dan reliabilitas, uji asumsi klasik, uji hipotesis dan analisis regresi berganda. Temuan penelitian dimana gaya hidup dan literasi keuangan memberikan pengaruh yang signifikan dan positif terhadap pengelolaan keuangan keluarga muda yang ada di Kota Padangsidimpuan. Besarnya pengaruh yang diberikan variabel gaya hidup dan literasi keuangan sebesar 41,3 %.
PEMBERDAYAAN POTENSI ADAT DAN BUDAYA DALAM MENINGKATKAN KEHIDUPAN MODERASI BERAGAMA Siregar, Budi Gautama; Lubis, Aswadi; Hadamean, Barkah; Hasibuan, Ali Amran
Tazkir: Jurnal Penelitian Ilmu-ilmu Sosial dan Keislaman Vol 9, No 2 (2023)
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tazkir.v9i2.9671

Abstract

The religious moderation program is aimed at creating attitude and efforts to make religion a basis and principle to avoid radical and extreme behavior and ethnocentrism and always strive for a middle way that unites, integrates and equalizes all elements, heteregonities in the life of society, The method used is community service-based research, namely Participation Action Research (PAR), which is a service carried out as well as research with the aim of empowering the community in overcoming the problems they face and increasing their potential to lead to a better social life. The approach to empowering the Danau Bale community in Rantau Selatan District, Labuhan Batu Regency. The results found after community empowerment through interviews, FGDs and observations found the results The customary and cultural conditions of the Danau Balai community, Rantau Selatan District, have a diversity of customs and cultures based on their respective tribes, there are Javanese, Toba Batak and Mandailing Batak and Chinese customs. In daily life, only some of the customs and culture of the community are still implemented and guided in daily life.  The life of religious moderation in the Danau Balai community is going well, there is cooperation between communities in daily activities in various fields of community life, both in the social and religious fields. Empowerment of customary and cultural potential is carried out with assistance activities in the form of socialization of empowerment of customary and cultural potential to the Danau Balai Village community, these activities have a significant impact on the community, can remind the community about the diversity of customs and culture and the importance of continuing to be preserved and implemented in everyday life, where so far many people have forgotten it and are no longer implemented in everyday life.
Strengthening Religious Moderation In Multicultural Indonesia: A Descriptive Study In East Nusa Tenggara And Bali Amran, Ali; Fikri, Sholeh; Siregar, Budi Gautama; Abd Ghafar bin Don; Nasution , Syafri Martabe Rizka
Islam Transformatif : Journal of Islamic Studies Vol. 9 No. 1 (2025): January-June 2025
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/it.v9i1.9275

Abstract

This study aims to analyse the understanding and implementation of religious moderation in maintaining harmony among diverse groups and strengthening national unity and integrity in a multi-ethnic society, with a focus on the regions of East Nusa Tenggara and Bali. This research employed descriptive qualitative methods, collecting data through observation, documentation, and interviews. Data triangulation techniques were then used to analyse the data systematically.  Additionally, during data analysis, the author used the VosViewer application to track previous research related to the discussed themes. The results showed that the people of East Nusa Tenggara and Bali generally had a good understanding of religious moderation. Various efforts and strategies to promote religious moderation had been implemented, yielding positive results that needed to be sustained, especially in the context of multiethnic societies. However, intolerant attitudes were still found in some areas, especially towards Muslims who are in a minority position in Kupang and some places in Bali. This finding confirms the importance of strengthening multiculturalism-based religious moderation programmes to build social harmony amid the nation's plurality.
EFEKTIVITAS PEMBERDAYAAN EKONOMI PESANTREN DALAM PERSPEKTIF EKONOMI ISLAM (STUDI PADA PONDOK PESANTREN ATH-THOHIRIYAH GUNUNG SELAMAT) Dalimunthe, Siti Sarah; Siregar, Budi Gautama; Hardana, Ali
Jaksya: Jurnal Akuntansi Syariah Vol 2, No 1 (2024): Jaksya : Jurnal Akuntansi Syariah
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v2i1.10093

Abstract

Pondok Pesantren Ath-Thohiriyah Gunung Selamat merupakan salah satu Pondok Pesantren di Kabupaten Labuhan Batu yang telah melakukan kegiatan pemberdayaan ekonomi dengan mengembangkan unit usahanya. Pemberdayaan ekonomi di Pondok Pesantren Ath-thohiriyah Gunung Selamat belum sepenuhnya berjalan dengan efektif. Padahal sangat memiliki banyak potensi pembuatan kerajinan tangan seperti: kaligrafi, buket, mainan kunci. Sehingga peneliti tertarik untuk mengetahui lebih dalam tentang Efektivitas Pemberdayaan Ekonomi Pesantren dalam Perspektif Ekonomi Islam (Studi pada Pondok Pesantren Ath-Thohiriyah Gunung Selamat).Jenis penelitian ini adalah kualitatif serta menggunakan analisis deskriptif. Teknik pengumpulan data dalam penelitian ini yaitu observasi, wawancara, studi kepustakaan dan dokumentasi. Teknik analisis dalam penelitian ini yaitu menggunakan metode analisa reduksi data, penyajian data, kesimpulan dan verifikasi data. Teknik penjamin keabsahan data dalam penelitian ini adalah ketekunan pengamatan dan menggunakan bahan referensi yang bertujuan untuk mendukung keakuratan data.Hasil penelitian ini menunjukkan bahwa Pemberdayaan ekonomi pesantren terhadap pondok pesantren sangat berperan penting. Bentuk pemberdayaan ekonomi yang utama dengan mengembangkan unit usahanya. Seperti: Kantin Pondok Pesantren Kanpontren menjual aneka makanan, sabun, perlengkapan santri dan santriwati, Usaha Catering, Usaha Kitab sudah berjalan dengan efektif, akan tetapi potensi pembuatan kerajinan tangan seperti: kaligrafi, buket, mainan kunci tidak berjalan efektif dikarenakan adanya masalah keterbatasan modal yang begitu besar. Dalam pandangan ekonomi Islam tentang pemberdayaan ekonomi di Pondok Pesantren Ath-Thohiriyah Gunung Selamat sesuai dengan perspektif ekonomi Islam, dimana dalam operasionalnya unit-unit usaha tersebut menggunakan prinsip-prinsip ekonomi islam.Kata Kunci: Pemberdayaan, Pesantren Ath-Thohiriyah, Perspektif Ekonomi Islam.
Influential Celebrities In Sustainable Online Shopping: A Theory Of Reasoned Action Insights Pane, Mujahidun Hapisni; Rukiah, Rukiah; Siregar, Budi Gautama; Nasirin, Wanda Khairun; Hidayat, Randi Friscilla
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 9, No 2 (2023): DESEMBER 2023
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v9i2.9930

Abstract

ABSTRACTThe implementation of lockdown in 2020 as a response to COVID-19 has led to significant behavioral changes, pushing society to adapt to online transactions. This research aims to analyze the influencing factors such as e-trust, e-wom, e-servqual, and celebrity endorsers on online purchase decisions, as well as examine the moderating effect of celebrity endorsers on these decisions. The research methodology used is quantitative with stratified sampling techniques, employing the Structural Equation Model Partial Least Square (SEM-PLS) with WarpPLS 8.0 software. The results of the study indicate that e-trust and e-WOM have a positive and significant impact on online purchase decisions, while e-service quality does not have a significant influence. Another finding is that celebrity endorsers can moderate e-trust, strengthen consumer trust in online transactions, and impact purchase decisions. However, celebrity endorsers are not effective in moderating e-WOM and e-service quality in online purchase decisions. In this context, e-trust, e-WOM, and celebrity endorsers play crucial roles in influencing online purchase decisions, in line with the Theory of Reasoned Action. The practical implications of this research emphasize the importance of building consumer trust in online transactions and managing the use of celebrity endorsers wisely to enhance purchase decisions. E-commerce companies and online platforms need to provide high-quality services to strengthen consumer trust. Moreover, the role of e-WOM should also be considered to influence purchase decisions and improve online service quality according to consumer expectations. The policy recommendations resulting from this research highlight the need for companies to focus on managing consumer trust and utilizing celebrity endorsers wisely to enhance sustainable online shopping. 
Blockchain In Islamic Finance: A Review Using Bibliometric Approach Matondang, Desy Mayasari; Simanjuntak, Windi Wahyuni; Siregar, Deni Afnita; Siregar, Budi Gautama; Rusydiana, Aam Slamet
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 10, No 1 (2024): JUNI 2024
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v10i1.13266

Abstract

This study reviews research on the theme of blockhain in Islamic finance with leading journals. This study uses bibliometric analysis of 161 selected articles related to blockchain in Islamic finance published by national and international journals derived from the dimension database. The entire sample of journal publications has been published in eight years from 2017 to 2024. There are 12 authors with research results dominated by the United States and Malaysia, followed by Qatar. Then data processing is carried out by analysing using the VosViewer application which aims to determine the bibliometric map of blockhain research development in Islamic finance in the world. Furthermore, based on bibliometric keyword mapping, there are 3 clusters that can become research paths with topics related to blockhain in Islamic finance. Furthermore, the emergence of blockhain in Islamic finance is expected to provide significant improvements in transparency and accountability in the Islamic financial sector. The implications include the potential to strengthen public trust and efficiency in Islamic financial management, while facing challenges in sharia compliance and technological adaptation.
IMPLEMENTATION OF MANAGEMENT FUNCTIONS IN THE MANAGEMENT OF PROFESSIONAL ZAKAT AT THE NATIONAL AMIL ZAKAT AGENCY (BAZNAS) OF PADANGSIDIMPUAN CITY Romando Yusrat; Arbanur Rasyid; Budi Gautama Siregar
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 4 (2025): Vol. 2 No. 4 Edisi Oktober 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i4.1369

Abstract

This study aims to analyze the implementation of management functions in the management of professional zakat at the National Zakat Agency (BAZNAS) of Padangsidimpuan City. Using a qualitative descriptive approach, data were collected through observation, interviews, and documentation, with triangulation applied to ensure validity. The findings show that BAZNAS has implemented the four classical management functions—planning, organizing, implementing, and supervising—in managing professional zakat from civil servants. Planning is carried out through the preparation of zakat collection programs in cooperation with government institutions; organizing is realized through the formation of operational sub-units; implementation is conducted by collecting zakat through salary deductions and distributing it to mustahik via social and empowerment programs; while supervision is executed by an Internal Audit Unit to maintain accountability and transparency. Supporting factors include government affiliation and mayoral instructions, whereas inhibiting factors involve limited human resources, the absence of binding local regulations, restricted access to military and police institutions, and low awareness among civil servants. The study concludes that although BAZNAS has applied management principles in practice, improvements are still needed in human resource regeneration, regulatory frameworks, and digital zakat systems to optimize professional zakat management.
Analisis Dampak Perubahan Struktur Modal dan Kebijakan Dividen terhadap Biaya Modal pada PT Jasa Marga (Persero) Budi gautama Siregar; Muhammad Salman; Aswadi Lubis
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i2.13174

Abstract

This study investigates the relationship between capital structure and dividend policy on the cost of capital at PT Jasa Marga (Persero) Tbk by utilizing quarterly financial data from 2017 to 2024. Capital structure is measured by the Debt to Equity Ratio (DER), dividend policy is represented by the Dividend Payout Ratio (DPR), while the cost of capital is calculated using the Weighted Average Cost of Capital (WACC) approach. PT Jasa Marga was selected as the research object due to its characteristics as a state-owned enterprise (SOE) in the infrastructure sector, which is capital-intensive, long-term oriented, and plays a strategic role in national development. These characteristics make funding decisions and dividend policies highly influential in determining the efficiency of the company’s cost of capital. The research methodology employs a quantitative approach with multiple linear regression analysis. To ensure the validity of the model, several classical assumption tests were conducted, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. An F-test was used to examine the simultaneous influence of the independent variables on the cost of capital, while t-tests were applied to assess the partial effects of each independent variable. This approach provides a comprehensive understanding of the extent to which capital structure and dividend policy contribute to determining the company’s cost of capital. The findings reveal that both capital structure and dividend policy significantly affect the cost of capital at PT Jasa Marga. An increase in DER was found to raise WACC, consistent with the Trade-Off Theory, which emphasizes the balance between tax benefits from debt and the risk of financial distress. Similarly, a higher DPR increases the cost of capital due to reduced retained earnings and greater reliance on external financing. These results highlight that funding strategies and dividend policies in state-owned infrastructure enterprises must be carefully managed to maintain cost efficiency. Academically, this research enriches the literature on the interplay between internal financial policies and cost of capital, while practically, it offers recommendations for managers and policymakers to design more sustainable financing and dividend strategies in support of long-term infrastructure development.
Manajemen Investasi dan Pasar Modal Syariah di Indonesia: Analisis Perkembangan, Tantangan, dan Prospek (2018–2024) Syahbudin Dalimunthe, Razi Azwar; Rangkuti , Mhd. Royhan; Siregar, Budi Gautama
Al-Mizan Vol 12 No 2 (2025): Al-Mizan
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Institut Agama Islam (IAI) Al-Aziziyah Samalanga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54621/jiam.v12i2.1126

Abstract

Penelitian ini bertujuan untuk menganalisis perkembangan, tantangan, dan prospek manajemen investasi serta pasar modal syariah di Indonesia. Penelitian ini menggunakan pendekatan deskriptif-kuantitatif dengan analisis tren terhadap data sekunder yang bersumber dari Otoritas Jasa Keuangan (OJK), Bursa Efek Indonesia (BEI), dan Badan Pusat Statistik (BPS) selama periode 2018–2024. Hasil penelitian menunjukkan bahwa pasar modal syariah Indonesia mengalami pertumbuhan yang signifikan, dengan kapitalisasi pasar meningkat dari Rp3.398 triliun pada tahun 2018 menjadi Rp4.811 triliun pada tahun 2024. Jumlah investor syariah juga mengalami peningkatan pesat, dari sekitar 56.000 investor pada tahun 2018 menjadi 169.000 investor pada tahun 2024 atau tumbuh lebih dari 200 persen. Meskipun demikian, kontribusi pasar modal syariah terhadap total kapitalisasi pasar nasional masih relatif terbatas, yaitu sekitar 17,5 persen, yang menunjukkan besarnya potensi pengembangan di masa depan. Tantangan utama yang dihadapi meliputi rendahnya tingkat literasi keuangan syariah (sekitar 10,1 persen), keterbatasan variasi produk investasi syariah, serta masih minimnya pemanfaatan media digital dalam sosialisasi dan edukasi. Oleh karena itu, penelitian ini merekomendasikan penguatan literasi dan inklusi keuangan syariah melalui integrasi kebijakan antara OJK, DSN-MUI, dan lembaga pendidikan ekonomi Islam guna mendorong pertumbuhan pasar modal syariah yang berkelanjutan.
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