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KITABAH: Jurnal Akuntansi dan Keuangan Syariah
Published by Universitas Islam Negeri Sumatera Utara
ISSN : 24077127     EISSN : 26215969     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
KITABAH: Journal of Accounting and Islamic Financing, a journal is a peer-reviewed journal on Research articles dealing with Accounting, Financing, and Islamic Financing., etc. are particularly welcome. This journal is published by the Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara, Editors welcome scholars, researchers and practitioners of education around the world to submit scholarly articles to be published through this journal. The journal encompasses research articles, original research report, reviews, short communications and scientific commentaries in Islamic economics, banking, and finance.
Arjuna Subject : -
Articles 56 Documents
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Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Ukuran Dewan Komisaris Terhadap Islamic Social Reporting Dan Reaksi Pasar Di Jakarta Islamic Index Tahun 2014-2017 Anggi Pratiwi Sitorus
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH │ VOL. 3 │ NO. 1 │ 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

This study discusses about There are many factors that influence the disclosure of Islamic Social Reporting. among them are Company Size, Board of Commissioners Size, Company Age, Profitability, Leverage, Company Profile and Management Ownership, and focused on Company Size Influence, Profitability and Board of Commissioners' Size on Islamic Social Reporting and its impact on Market Reaction. became the dominant factor of its direct influence on the Islamic Social Reporting (ISR), and the direct influence of market reaction and direct influence through the reaction of Islamic Social Reporting to Companies Registered in the Jakarta Islamic Index (JII) in 2014-2017. To answer this problem, Path analysis techniques are used. In answering this problem by providing a descriptive description with a quantitative approach.From the analysis of the results of data processing. The research produces answers to the above problems. The size of the company does not affect it directly to the response but influences it not directly through the Market Reaction. Thus the size of entrepreneurs is not separated from Islamic Social Reporting (ISR) and other variable variants, national karma together - the same as the significance of Market Reactions. The size of the Board of Commissioners influences directly on the Market Reaction that does not affect if it is through Islamic Social Reporting (ISR), with meaning the Size of Board of Commissioners also not through Islamic Social Reporting (ISR). There is no correlation between the size of the company, the profitability, the size of the board of commissioners and Islamic Social Reporting, there is no correlation between the size of the company, the profitability, and the size of the board of directors of Islamic Social Reporting and the market reaction.
Pengaruh Faktor-Faktor Kinerja Keuangan, Size, Leverage, dan Pendapatan Asli Daerah Terhadap Pertumbuhan Ekonomi Dengan Alokasi Belanja Modal Sebagai Variabel Moderating Pada Kabupaten/ Kota di Provinsi Sumatera Utara Junita Putri Rajana Harahap; Murni Daulay; Zainul Bahri Torong
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 2 | NO. 1 | 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

This research aimed to identify and analyze the effect of the independence ratio, effectiveness ratio , efficiency ratio , size , leverage , and the local revenue (PAD) simultaneously and partial on economic growth in the regencies and cities in North Sumatra and also to identify and analyze capital expenditures variable as moderator variable which could moderated the relationship between independence ratio, effectiveness ratio, efficiency ratio, size, leverage, and PAD in the regencies and cities in North Sumatra. This research was classified as descriptive quantitative and the objects of this research were all regencies and cities in the province of North Sumatra. The data used was a secondary data obtained from the report of the regencies and cities’ APBD in North Sumatra2011-2-15 By using a quantitative approach and the data were analyzed by using multiple linear regression analysis. The result showed independence ratio, effectiveness ratio, efficiency ratio, size, leverage, and PAD had significant effect on economic growth simultaneously. Partially, independence ratio, effectiveness ratio, efficiency ratio, size, and PAD had positive and significant effect on economic growth while leverage had no significant effect on economic growth of regencies and cities in north Sumatra. Moderator variable was able to moderate independence ratio, effectiveness ratio, efficiency ratio, size, leverage, PAD on economic growth in all regencies and cities in North Sumatra.
Pengaruh Ketimpangan Ekonomi Dan Pemahaman Ekonomi Islam Terhadap Minat Mengembangkan 212 Mart Dengan Ghirah Sebagai Variabel Intervening Hilyati Inayah
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 2 | NO. 2 | 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

This study aims to determine the effect of economic inequality and Islamic economic understanding on the interest in developing 212 Mart with ghirah as an intervening variable. The method used in this study is a quantitative research method by taking a sample of 65 people from 212 Mart investors. The method of data analysis uses path analysis. The results showed that economic inequality had no effect on ghirah and interest in developing 212 Marts, whereas Islamic economic understanding had a positive and significant effect on ghirah  and interest in developing 212 Mart
Analisis Pengaruh Jumlah Penduduk Dan Harga Terhadap Permintaan Air Minum PDAM Tirtanadi Cabang Medan Denai Yenni Samri Juliati
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH │ VOL. 3 │ NO. 1 │ 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

This study aims to determine the effect of population and price on demand for drinking water. This type of research is quantitative using primary data, the analytical method used is multiple regression using Statistical Package for Social Science (SPSS) computer software. The results of this study indicate that the variable population influences the demand for drinking water PDAM Tirtanadi Medan Denai Branch. The price variable does not influence the demand for drinking water PDAM Tirtanadi Medan Denai Branch. Variable number of population and price jointly influence the demand for drinking water PDAM Tirtanadi Medan Denai Branch.
Determinan Kualitas Informasi Akuntansi Pada Badan Kepegawaian Daerah Deli Serdang Ratna Sari Dewi
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH │ VOL. 3 │ NO. 1 │ 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

The purpose of this study is to analyze the influence of the use of information technology, user expertise and intensity of use on the quality of accounting information. Research Design uses quantitative descriptive research. The total population is 48 people and those chosen as samples in the study amounted to 32 employees. This study uses employees who use IT at the Deli Serdang Regional Personnel Agency as a sample. Testing the hypothesis in this study uses Multiple Linear Regression Analysis with the help of the SPSS program and a significance level of 5% (0.05). The results of testing are partially 1). There is a significant effect of the use of information technology on the quality of accounting information, 2). There is no significant effect of the use of information technology on the quality of accounting information 3). There is no significant effect on the quality of accounting information usage and 4). There is the influence of the use of information technology, user expertise and the intensity of simultaneous use of the quality of accounting information.
PENGEMBANGAN INDEKS PENGUNGKAPAN DENGAN MAQASHID SYARIAH DALAM MEMUNCULKAN INDIRECT STAKEHOLDER YANG TERLUPAKAN Krisno Septyan
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 3 | NO. 2 | 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

This research is aims to add of disclosure item based on maqashid shariah ( hifzun Nasb Approach). This reseeach used qualitative method with cristism paradigm based on islam perspective and spiritualism paradigm. Result shows that Islamic bank  in Indonesia has more disclose about direct stakeholder than indirect stakeholder. Even that new stakeholder (family) has a little more on disclosure percentage than others stakeholders. Another finding is transfer welfare policy for another stakeholder which should for this new stakeholder
PENGARUH TABUNGAN DAN DEPOSITO BANK UMUM TERHADAP PRODUK DOMESTIK BRUTO (TAHUN 2014 – TAHUN 2018) Rudy Irwansyah
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 3 | NO. 2 | 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

Bank umum atau yang dikenal dengan nama bank komersil merupakan bank yang paling banyak beredar di Indonesia. Bank umum juga memiliki keunggulan jika dibandingkan dengan BPR, baik dalam bidang ragam pelayanan maupun jangkauan wilayah operasinya. Artinya bank umum memiliki kegiatan pemberian jasa yang paling lengkap dan dapat beroperasi di seluruh wilayah Indonesia. Metode pengumpulan data yang penulis gunakan dalam penelitian ini yaitu melalui studi pustaka dengan mengumpulkan segala hal yang berkaitan dengan penelitian ini yang bersumber dari buku, jurnal, internet, dan sumber-sumber lainnya yang berkaitan dengan topik penelitian. Berdasarkan pengujian yang telah dilakukan diketahui bahwa dari hasil uji t statistik bahwa terdapat pengaruh yang signifikan antara tabungan dan Produk Domestik Bruto. Berdasarkan pengujian yang telah dilakukan diketahui bahwa dari hasil uji t statistik bahwa terdapat pengaruh yang signifikan antara deposito dan Produk Domestik Bruto. Begitu juga dengan hasil uji F statistik bahwa adanya pengaruh tabungan dan deposito secara simultan berpengaruh terhadap Produk Domestik Bruto.
Analisis Pengaruh Kualitas Produk, Label Halal, Harga Jual Terhadap Keputusan Pembelian Konsumen Muslim (Studi Kasus Pada Cemilan Makanan Olahan UD. Rezeki Baru Kecamatan Medan Denai) Bagus Riski; Nurlaila Harahap; M Ridwan
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 3 | NO. 2 | 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

This study discusses the direct influence of product quality, halal labels, and selling prices on Muslim purchasing decisions (case study on UD Rezeki Baru processed snacks, Medan Denai District). The sample in this study is Muslim consumers who make purchases at UD. Rezeki Baru, Medan Denai sub-district. The method in this study used a quantitative approach using path analysis with linear regression models supported by model tests and statistical tests using the help of SPSS version 15. From the results of research conducted, the authors conclude that this study produces a coefficient of determination (R-square) that is equal to 71.9% of the variable quality of products, halal labels, selling prices affect the purchasing decisions of Muslim consumers (case study at UD. Rezeki Baru, Medan Denai sub-district), while 19.1% is explained by other factors. Simultaneously shows the variable quality of products, halal labels, selling prices, does not affect the purchasing decisions of Muslim consumers (case study in UD. Rezeki Baru, Medan Denai sub-district), this is indicated by the calculated F value (1,133) < Ftabel (2,61). Partially shows the variable quality of products, halal labels, and selling prices affect the purchasing decisions of Muslim consumers (case study in UD. Rezeki Baru, Medan Denai sub-district).
Pengaruh Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM), Dan Gross Profit Margin (GPM) Terhadap Harga Saham Perbankan Syariah Periode Tahun 2014-2018 Nur Ahmadi Bi Rahmani
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 3 | NO. 2 | 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

The financial statements especially related to ROA, ROE, NPM, and GPM are one of the important information used by investors to assess the performance of the company. This research aims to find out and study the influence of ROA, ROE, NPM, and GPM variables against sharia banking share price of 2014-2018 period. The research object is a sharia bank that has published the financial statements period 2014-2018. The data used is the secondary data in the form of annual data taken from the annual report of each bank. The results of the research showing Return On Assets (Roa), Return On Equity (Roe), Net Profit Margin (NPM), and Gross Profit Margin (GPM) have a significant influence on the share price of banking companies in Indonesia
Faktor-Faktor Mempengaruhi Transaksi Non Tunai Mobile Banking di Bank Muamalat Medan Muhammad Iqbal Sani; Saparuddin Siregar; M Marliyah
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 3 | NO. 2 | 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

The using of mobile banking facility as the efficiency in consument’s transaction at Bank of Muamalat should be paid attention. The easy of operasionalization and transaction of mobile banking as the day is support the consument at Bank of Muamalat Medan to use the facility non-cash.  This research is to understand about: (1) as the relevant of the importance influence among usefulness factor, the easy of use, compatibility, credibility, risk, cost, and self ability toward on intention to use, transaction non cash of mobile Banking, (2) as the gathering the importance influence among usefulness factor, ease to use, compatibility, credibility, risk, cost, and self ability toward on intention to use, transaction non cash of mobile Banking. This research is using quantitative research by using double linier regression The population of this research is the customer of Bank of Muamalat around 830 people and the sample 126 people. The result of this research is showing the gathering of usefulness variable, easy of using, compatibility, credibility, risk, cost, and self ability toward on intention to use, transaction non cash of mobile Banking influence desiring to use the of mobile.  As the relevant of usefulness, easy of use, compatibility, credibility, risk, cost, and self-efficacy toward on intention to use, transaction non cash of mobile Banking has the influence toward the variable of intention to use.

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