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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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MANAGEMENT EDUCATION, TECHNOLOGY, AND PESANTREN FINANCIAL REPORTING QUALITY: ACCOUNTABILITY MEDIATION Budi Gautama Siregar; Ali Hardana; Zaki Zaini
Finansha: Journal of Sharia Financial Management Vol. 7 No. 1 (2026): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v7i1.52907

Abstract

The quality of financial reporting is a critical issue for Indonesian pesantren as faith-based nonprofit institutions entrusted with managing public resources. Despite their rapid growth and increasing accountability demands, many pesantren continue to face challenges related to managerial competence, technological capability, and transparent financial governance. This study examines the effects of management education and technology on the quality of pesantren financial statements, with transparency as a mediating variable. Data were collected from 300 financial managers and administrators of pesantren in Indonesia using purposive sampling, targeting respondents directly involved in financial management and reporting. The proposed model was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) because it is appropriate for mediation analysis, prediction-oriented research, and complex latent-variable models. The findings indicate that technology has a significant direct effect on financial reporting quality, whereas management education influences reporting quality indirectly through transparency. Transparency serves as a significant mediator, strengthening the relationship between managerial capacity and reporting quality. These results extend governance theory in faith-based nonprofit organizations by highlighting transparency as a strategic governance mechanism and enrich the religious accounting literature by demonstrating how managerial competence and digital transformation jointly enhance financial accountability in pesantren.
The Impact of Inflation, Poverty Rates and Unemployment on Indonesia’s Economic Growth, with the Human Development Index as an Intervening Variable winda sari siregar; Rukiah; Budi Gautama Siregar
Islamic Circle Vol. 7 No. 1 (2026): Islamic Circle
Publisher : Prodi Hukum Ekonomi Syari'ah STAIN Mandailing Natal

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Abstract

Indonesia's economic growth conditions according to data presented by BPS in the 2018-2024 period, namely the period before and after the Covid-19 event tended to stagnate at around 5 percent per year. There are several macroeconomic problems that cause low Indonesian economic growth, including inflation, poverty rates, and unemployment, as well as the Human Development Index (HDI). This type of research is a quantitative causality approach with time series data. The research period is 2028-2024 in Indonesia. The population in this study is Indonesian economic growth data reflected in GDP, inflation, poverty rates, unemployment, and HDI from 2018-2024 in the form of monthly data. So the population in this study is 84. The sampling technique used is saturated sampling, namely all 84 populations are used as samples. Data analysis techniques used are normality tests, multicollinearity, heteroscedasticity, autocorrelation, coefficient of determination tests, partial tests, simultaneous tests, and Sobel tests. The findings in this study are that inflation and unemployment do not affect the HDI, poverty affects the HDI, there is an influence of the HDI, inflation, and poverty on economic growth, and the HDI cannot mediate the relationship between inflation, unemployment and economic growth, and there is an influence of poverty on economic growth mediated by the HDI
The Pengaruh BI-Rate dan Inflasi terhadap Indeks Harga Saham Jakarta Islamic Index di Bursa Efek Indonesia (BEI) Periode 2020–2024 Afifah Khairani Hasibuan; Putri Hasanah Pulungan; Budi Gautama Siregar
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 4 No. 2 (2025): Edisi September - Desember 2025
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v4i2.423

Abstract

Perkembangan pasar modal syariah di Indonesia menunjukkan kemajuan yang signifikan, seiring dengan meningkatnya kesadaran masyarakat terhadap pentingnya investasi yang sesuai dengan prinsip-prinsip Islam. Jakarta Islamic Index (JII) berperan sebagai barometer utama kinerja saham syariah, yang mencerminkan sensitivitas pasar terhadap kondisi makroekonomi nasional. Penelitian ini bertujuan untuk menganalisis pengaruh BI-Rate dan inflasi terhadap Indeks Harga Saham Jakarta Islamic Index (JII) di Bursa Efek Indonesia selama periode 2020-2024. Pendekatan yang digunakan bersifat kuantitatif dengan metode regresi linear berganda menggunakan data sekunder bulanan yang bersumber dari Bank Indonesia, Badan Pusat Statistik (BPS), dan Bursa Efek Indonesia. Penelitian ini bertujuan menganalisis pengaruh BI Rate dan inflasi terhadap Indeks Harga Saham Jakarta Islamic Index (JII) periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan regresi linier berganda berdasarkan data sekunder bulanan dari Bank Indonesia, BPS, dan BEI. Hasil analisis menunjukkan bahwa BI Rate berpengaruh negatif signifikan terhadap JII dengan nilai β = -23,166; t = -6,730; p < 0,001. Inflasi berpengaruh positif signifikan terhadap JII dengan nilai β = 15,034; t = 5,268; p < 0,001. Secara simultan kedua variabel berpengaruh signifikan terhadap JII (F = 29,075; p < 0,001). Kontribusi model sebesar 50,5%. Penelitian ini mengisi gap literatur terkait ketidakkonsistenan temuan terdahulu mengenai arah pengaruh inflasi dan suku bunga terhadap indeks saham syariah. Oleh karena itu, stabilitas kebijakan moneter dan pengendalian inflasi berperan penting dalam menjaga kinerja pasar modal syariah di Indonesia.
Model Pengelolaan Keuangan Zakat Berbasis Fungsi Manajemen untuk Meningkatkan Efektivitas Penghimpunan Dana Budi Gautama Siregar; Romando Yusrat
Journal of Islamic Social Finance Management Vol 7, No 1 (2026): JANUARI - JUNI 2026
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jisfim.v7i1.20511

Abstract

Zakat collection in Indonesia has continued to increase; however, its realization remains significantly below the country's estimated zakat potential. This study aims to analyze the implementation of management functions in zakat financial management and to develop a management function based zakat financial management model to improve the effectiveness of zakat collection at the National Amil Zakat Agency (BAZNAS) of Padangsidimpuan City. This study employed a qualitative approach using interviews, observations, and documentation as data collection techniques. The data were analyzed using the Miles and Huberman interactive model and supported by NVivo 12 Plus. The findings indicate that the integration of planning, organizing, actuating, and controlling strengthens transparent, accountable, and effective zakat financial governance, thereby enhancing muzakki trust and improving the effectiveness of zakat collection. This study proposes the Integrated Zakat Financial Management Model (IZFMM) as a conceptual framework that contributes to the development of Islamic Social Finance and provides practical guidance for zakat management institutions in strengthening governance and improving zakat collection performance
Co-Authors Aam Slamet Rusydiana, Aam Slamet Abd Ghafar bin Don Afifah Khairani Hasibuan Agbert Zega Ajijah Harahap Akmal Chairun Anwar Hasugian Ali Amran Ali Hardana Arbanur Rasyid Ardiansyah Siregar Aswadi Lubis Aswadi Lubis Aswadi Lubis Aswadi Aumil Wahyudi Azwar Hamid Dalimunthe, Siti Sarah Damri Batubara Devi Imelda Sahfitri Hasibuan Diah Mala Sari Dian Sahpitri Dina Chairunnisa Eka Lestari Erni Wahyuni Gultom Fikri, Sholeh Hadamean, Barkah Hamni Fadlilah Nasution Hasibuan, Ali Amran Hidayat, Randi Friscilla IZZAH, NURUL Juli Anda Mora Rangkuti Kuras Purba Lubis, Aswadi Manurung, Syafitri I Mara Husin Lubis Maskota Harahap Matondang, Desy Mayasari Mita Medina Muhammad Arif Muhammad Isa Muhammad Isa Muhammad Salman Muhammad Salman Nasirin, Wanda Khairun Nora Angraini Novita Sari Nur Amanah Bunda Pane, Mujahidun Hapisni Putri Bungsu Siregar Putri Hasanah Pulungan Rangkuti , Mhd. Royhan Rindah Febriani Harahap Ritonga, Budi Yanti Robiatul Adawiyah Rodame Monitorir Napitupulu Romando Yusrat Romando Yusrat Rukiah 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 Syafri Rizka Martabe Nasution Syahbudin Dalimunthe, Razi Azwar Winda Sari Siregar Windari, Windari Yanti Aisyah Lubis, Sri Yulia Safitri Harahap Zaki Zaini Zaki Zaini Zulaika Matondang