Saparuddin Siregar | Universitas Islam Negeri Medan (original) (raw)

Papers by Saparuddin Siregar

Jurnal Akuntansi AKTIVA

Sistem Informasi Manajemen Akuntansi Barang Milik Negara merupakan aplikasi yang memudahkan akses... more Sistem Informasi Manajemen Akuntansi Barang Milik Negara merupakan aplikasi yang memudahkan akses dan pelaporan kepada setiap instansi pemerintah tentang pengelolaan barang milik negara. Tujuan dari penelitian ini adalah untuk memahami penerapan akuntansi manajemen dalam sistem informasi aset milik negara, implementasi dan pengelolaan aset milik negara, dan untuk memahami tanggung jawab pengelolaan Pusat Riset Nasional. Metodologi yang digunakan dalam penelitian ini adalah penelitian deskriptif kualitatif yang bertujuan untuk menyajikan fakta, situasi dan fenomena yang terjadi selama proses penelitian, sedangkan teknik pengumpulan data dilakukan melalui wawancara dengan narasumber dan penelitian kepustakaan. Hasil penelitian menunjukkan bahwa penerapan Sistem Informasi Manajemen Akuntansi Properti Nasional sangat penting dalam pengelolaan Pusat Penelitian Geoteknik BMN, meskipun dalam hal pengelolaan Pusat Penelitian Geoteknik Milik Negara dinilai secara kualitatif belum berjalan de...

Islam Universalia: International Journal of Islamic Studies and Social Sciences

This research aims to see whether the influence of technology on financial transparency is an eff... more This research aims to see whether the influence of technology on financial transparency is an effort to be able to build public trust in financial management in accordance with Sharia organizations or not. To give confidence to the public in financial management, it requires disclosure of information to the public as a disclosure of the performance report of an institution or organization. Transparency is a disclosure in the form of financial performance reports that are presented in an open, detailed, clear, easily accessible manner and can be conveyed periodically. This research was conducted based on literature studies from various sources from previous studies. This research method uses a qualitative descriptive research method that will describe the subject under study. The results of this study can be concluded that information technology on financial transparency is in accordance with Islamic maqasit. Abstrak: Penelitian ini mempunyai tujuan untuk mengetahui apakah pengaruh...

Jurnal Ilmiah Ekonomi Islam

The purpose of this study was to examine the accounting treatment for mudharabah contracts and th... more The purpose of this study was to examine the accounting treatment for mudharabah contracts and their implications for the reliability and fairness of financial statements based on an accounting perspective in Islamic banks. In addition, this study also explores the effect of provisions and reserves on profit allocation among profit-sharing investment account holders (mudharabah) and examines the accounting treatment for mudharabah contracts as stated in the Accounting Standards for Islamic Financial Institutions issued by AAOIFI. The findings of this study that presenting customers in a separate category in the statement of financial position (balance sheet), without reclassifying assets in the statement of financial position to reflect assets attributable to customers, indicates an undue bias in the financial statements. This goes against the concept of full disclosure and a true and fair view of financial statements. Other results also reveal that reserves can result in misallocat...

MES Management Journal

Marketing of Islamic banks must have an economic construction 4.0, which is a fundamental change ... more Marketing of Islamic banks must have an economic construction 4.0, which is a fundamental change in the way of human life and work processes, where advances in information technology can integrate in the world of life with digital which can have an impact on scientific disciplines. This research is expected to add to the scientific treasures in the field of Islamic banking, especially those related to Islamic Banking issues in Facing Economic Construction 4.0 Reviewed Through SWOT Analysis which can be used as reference material for further researchers who conduct similar research. The formulation of the problem in this study is how the strategy of Islamic banking in dealing with economic construction 4.0 is reviewed through a SWOT analysis, and also to find out what are the obstacles of Islamic banking in facing economic construction 4.0 through a SWOT analysis. This research is a qualitative research with a qualitative research model with a case study approach model, which is a re...

BISNIS : Jurnal Bisnis dan Manajemen Islam

This paper aims to uncover the main problem as well as to offer alternative solutions to the real... more This paper aims to uncover the main problem as well as to offer alternative solutions to the realization of mudharabah financing for Islamic banks in Indonesia, which is still 3% as of June 2021, through optimizing the role and authority of Islamic banks in the management of cash waqf. This study uses a descriptive method with a qualitative approach. The main problem of mudharabah financing is the high risk of loss of Islamic banks which have the potential to be unable to provide profit sharing to their depositors (negative profit sharing), therefore Islamic banks must look for alternative sources of deposits with a return rate of 0%, one of which is a source of cash waqf. By regulation, currently the authority of Islamic banks in the management of cash waqf is still limited to cashiers (traffic cash waqf funds) with their position as LKS-PWU. To increase mudharabah financing through cash waqf sources, Islamic banks must optimize their role as Nazhir through amendments to Law Number 41 of 2004 and its derivation regulations, so that the money waqf funds that have been collected can be directly channeled to productive and prospective sectors for economic empowerment of the people through mudharabah financing. In addition, Islamic banks can reproduce the profits from the financing to the micro business sectors, the poor, and/or other sectors so that the profit-oriented and social-oriented missions of Islamic banks can run in a balanced way.

Satisfaction is the level of circumstances in which someone states the results of a comparison of... more Satisfaction is the level of circumstances in which someone states the results of a comparison of the performance of the product or service received and expected. Patient satisfaction will be fulfilled if the process of delivering health services to consumers is in accordance with what they expect or perceived. The purpose of this study is to see whether there is a partial and simultaneous influence between tangible variables, reliability, responsiveness, assurance and empathy for participants' satisfaction of the Health Social Security Organizer. This research is quantitative research and the method used to determine the sample is using the Slovin formula with a sample size of 100 respondents. Data is obtained by distributing questionnaires that have been structured to the respondents. The data analysis technique used is multiple linear regression analysis. The results showed that partially there was a positive and significant effect between direct evidence variables, reliabili...

EDU-RILIGIA: Jurnal Ilmu Pendidikan Islam dan Keagamaan, 2019

Saat ini organisasi AAOIFI beranggotakan sebanyak 200 institusi yang berasal dari 40 negara. AAOI... more Saat ini organisasi AAOIFI beranggotakan sebanyak 200 institusi yang berasal dari 40 negara. AAOIFI telah mampu memberi jaminan dukungan terhadap implementasi standar yang telah diadopsi Kerajaan Bahrain,

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 2022

Funds are one of the important issues for every company in meeting their needs. To meet the nee... more Funds are one of the important issues for every company in meeting their needs. To meet the need for these funds, each company will involve banks in financing. In this case, Islamic banks are very good at providing financing to customers, both mudharabah and musyarakah financing. The purpose of the study was to determine the net profit of Islamic Bank Indonesia based on the principles of mudharabah and musyarakah financing. The research method used is multiple regression, a qualitative research approach, the results of the study show that mudharabah financing positive and significant effect on revenue sharing, the effect of musharaka financing on revenue sharing which shows that musharaka financing has a positive and significant effect on revenue sharing, mudharabah financing has a positive and significant effect on net income, musharaka financing has a positive and significant effect on net income, revenue sharing does not have a positive and significant effect on net income Key...

Jurnal EMT KITA, 2022

The purpose of this study is to know and analyze the factors that affect total revenue-sharing fi... more The purpose of this study is to know and analyze the factors that affect total revenue-sharing financing in sharia business units in Indonesia. These factors are Third Party Funds (DPK), Non-Performing Financing (NPF), and Total Assets (TA). The data used in this study is panel data with the period 2010-2020 published by the Financial Ministry and in the annual financial statements of Islamic banking. The population of 21 companies with a sample of 5 companies with purposive sampling methods. The analysis tools used are Eviews10 and SPSS 18. The analysis technique in this study is a regression of panel data by testing using a fixed-effect model. The results of this study showed that DPK, NPF, and simultaneously had a significant effect on total revenue-sharing financing in sharia business units in Indonesia. The results of the study partially showed that the variables of DPK and TA had a significant positive effect on the total financing in the Sharia Business Unit in Indonesia. T...

Inflation control in Indonesia is conducted through the monetary sector by the

Jurnal EMT KITA, 2022

Reputation is the most important intangible asset owned by a bank. Reputation reflects the succes... more Reputation is the most important intangible asset owned by a bank. Reputation reflects the success of the bank in meeting the expectations of various stakeholders. Creating reputation is a key element of organizational strategy, especially banking. Any important issues related to the operations of Islamic banks, whether in terms of non-compliance with Sharia financial products or customer complaints, can damage the reputation of Sharia banks. This study aims to analyze the determinants of reputation risk and its impact on Islamic banking and how to implement reputation risk management in Islamic banking. This study uses a literature study approach to answer the research objectives, while the analytical technique used in this study is content analysis. Thus, Islamic banks are expected to pay more attention to reputation risk management.

This research is aims to find out how much the influence of Zakah on Civil Servant Profession and... more This research is aims to find out how much the influence of Zakah on Civil Servant Profession and Development conducted by Baitul Mal on Economic Empowerment Society in East Aceh. The research sample is taken from 3 (three) sub-districts, namely Simpang Jernih, Peureulak Barat and Peudawa Sub-districts for 3 (three) months from 7 May to 7 July 2016. The research design used is quantitative research design using linear regression analysis multiple and supported by model test and statistical test using the help of program Eviews 8 and SPSS 16.0. The results showed that the zakah received and variable construction can explain mustahik income of about 33.38%, while 66.62% is explained by other factors. Simultaneously variables that receive alms from the treasury construction affects income mustahik using alpha 5%. Zakah received a positive and significant impact on revenue mustahik. Zakah profession salary civil servants in baitul mal East Aceh in accordance with the purpose and objectives of Islamic economics.

Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS), 2021

The competency framework is needed by accounting practitioners in organizations to carry out thei... more The competency framework is needed by accounting practitioners in organizations to carry out their roles effectively. Moreover, in the context of economic integration and labor mobility between regional countries, the role of accounting practitioners is one of the eight professions affected by professional competition. The purpose of this study was to measure the level of competence of accounting practitioners by using a competency assessment method that refers to technical and non-technical assessments through collecting relevant evidence on accounting work. The results of this study indicate that during the 2018-2020 testing period, 83.01 failed to meet the competency level. Meanwhile, 16.01 percent have competency standards in accounting technician qualifications and professional clusters. The implication of this finding illustrates that the level of difficulty of labor market accessibility in the domestic and regional arena will increase and the resulting competitiveness will be...

Penelitian ini bertujuan untuk mengetahui bagaimana perbandingan kinerja pembiayaan pada Bank Umu... more Penelitian ini bertujuan untuk mengetahui bagaimana perbandingan kinerja pembiayaan pada Bank Umum Syariah (BUS) dengan Unit Usaha Syariah (UUS) di Indonesia. Kinerja pembiayaan bank syariah diukur menggunakan data Non Performing Financing (NPF) yang diterbitkan oleh Otoritas Jasa Keuangan (OJK) dari januari 2015 hingga september 2019, sedangkan data pembiayaan yang digunakan adalah data pembiayaan dengan akad Mudharabah, Musyarakah, Murabahah, Qardh dan Ijarah. Hasil pengujian menggunakan uji Mann Withney menunjukan bahwa pada akad Mudharabah terdapat perbedaan kinerja yang signifikan dimana BUS lebih baik dari UUS, pada akad Musyarakah terdapat perbedaan kinerja yang signifikan dimana UUS lebih baik dari BUS, pada akad Murabahah terdapat perbedaan kinerja yang signifikan dimana UUS lebih baik dari BUS, pada akad Qardh tidak terdapat perbedaan kinerja yang signifikan, sedangkan pada akad Ijarah terdapat perbedaan kinerja yang signifikan dimana BUS lebih baik dari UUS. Hasil ini me...

This research is aimed to observe and analyse factors which influence Profitability (ROA) in comp... more This research is aimed to observe and analyse factors which influence Profitability (ROA) in companies which are administered in the Jakarta Islamic Index (JII) from 2010 to 2014. The factors which are tested in this research are the Islamic Social Reporting (ISR), Company’s age and the public shareholding as the independent variable, and Profitability (ROA) as the depedent variable. The sample of this consist of twenty companies, which are listed in the Jakarta Islamic Index (JII) and have sent their financial reports to Bapepam in the period of 2010-2014. The data used in this research is the secondary data and the sampling technique used is the purposive sampling method. The data analysis used is the multiple linear regression analysis. This research used F-test to find out simultaneous influences among ISR, company’s age and public shareholding on ROA. This research also used T-test to test partial correlation of each independent variable to the dependent variable. According to...

This research is an attempt to find out the suitable model for the productive distribution of zak... more This research is an attempt to find out the suitable model for the productive distribution of zakat. This research applied several descriptive and simple regression analyzes to look at the most effective model in improving the community welfare in three districts, Banda Aceh represented the government area, Aceh Utara industrial area and Aceh Central agricultural area. The results showed that the design of the model productive zakat from the first year of research which applied to BAZMAL mustahik significantly influenced to the income increasing as 25.2%, education as 22.9% and healthy as 8.9% .There was 100% increasing of distribution model used in several zakat institutions.

Kewirausahaan merupakan salah satu faktor pendukung dalam meningkatkan kesejahteraan masyarakat m... more Kewirausahaan merupakan salah satu faktor pendukung dalam meningkatkan kesejahteraan masyarakat masyarakat. Saat ini kegiatan kewirausahaan tentunya tidak dapat dipisahkan dari pengembangan teknologi yang dapat membantu masyarakat dalam meningkatkan bisnis mereka. Tujuan dari penelitian ini adalah untuk menjelaskan kegiatan kewirausahaan berbasis teknologi (technopreneurship). Penelitian ini berupa penelitian kualitatif dengan lokasi Penelitian ini dilakukan di Provinsi Aceh. Teknik pengumpulan data menggunakan wawancara, observasi dan studi literatur. Penelitian ini akan dilakukan pada anak-anak muda milenial Aceh yang lahir pada tahun 1980-2000. Populasi dalam penelitian ini adalah seluruh generasi milenial Aceh.

Abstrak−Risiko reputasi suatu bank adalah kumpulan citra bank di benak khalayak atau stake holder... more Abstrak−Risiko reputasi suatu bank adalah kumpulan citra bank di benak khalayak atau stake holder. Reputasi mencerminkan persepsi publik terkait tindakan yang dilakukan suatu bank, bisa juga disebabkan adanya publikasi negatif terhadap suatu bank. Risiko reputasi terjadi karena dipicu oleh risiko lain seperti Risiko kredit, Risiko likuiditas, atau Risiko operasional. Dengan demikian, dalam menilai Risiko reputasi perlu dipahami keterkaitan antara Risiko reputasi dan Risiko lainnya. Sesuai dengan Peraturan OJK, Manajemen Risiko adalah serangkaian metodologi dan prosedur yang digunakan untuk mengidentifikasi, mengukur, memantau, dan mengendalikan Risiko yang timbul dari seluruh kegiatan usaha Bank. Penelitian ini menggunakan pendekatan kualitatif dalam melihat hubungan antar variable pada obyek yang diteliti lebih bersifat interaktif yakni saling mempengaruhi.

NUR EL-ISLAM : Jurnal Pendidikan dan Sosial Keagamaan, 2020

Zakat sebagai suatu kewajiban yang mendasar, memiliki penggunaan tertentu menurut ukuran yang tel... more Zakat sebagai suatu kewajiban yang mendasar, memiliki penggunaan tertentu menurut ukuran yang telah diatur oleh syariat. Selain memiliki tujuan ibadah, zakat juga bertujuan untuk merealisasikan fungsi-fungsi sosial dan ekonomi dalam masyarakat Islam. Revitalisasi manajerial lembaga zakat ke arah yang lebih baik dan memenuhi standar manajemen mutu menjadi sangat penting, agar mendapat kepercayaan dari publik dan tercapainya tujuan pensyariatan zakat, dan juga harus berdasarkan pada nilai-nilai dan bingkai syariah (comply to syariah principles). Penelitian ini bertujuan untuk mengkonstruksi model manajemen mutu bagi BAZNAS Provinsi Jambi berdasarkan pada nilai-nilai syariah. Penelitian ini menggunakan metode kualitatif melalui pendekatan kepustakaan. Data yang digunakan dalam kajian ini merupakan data sekunder dalam bentuk literatur dan dokumentasi, yang kemudian dianalisa melalui metode deskriptif. Konstruksi model ini diperlukan dalam rangka membangun, mengembangkan dan memantapkan ...

Jurnal Akuntansi AKTIVA

Sistem Informasi Manajemen Akuntansi Barang Milik Negara merupakan aplikasi yang memudahkan akses... more Sistem Informasi Manajemen Akuntansi Barang Milik Negara merupakan aplikasi yang memudahkan akses dan pelaporan kepada setiap instansi pemerintah tentang pengelolaan barang milik negara. Tujuan dari penelitian ini adalah untuk memahami penerapan akuntansi manajemen dalam sistem informasi aset milik negara, implementasi dan pengelolaan aset milik negara, dan untuk memahami tanggung jawab pengelolaan Pusat Riset Nasional. Metodologi yang digunakan dalam penelitian ini adalah penelitian deskriptif kualitatif yang bertujuan untuk menyajikan fakta, situasi dan fenomena yang terjadi selama proses penelitian, sedangkan teknik pengumpulan data dilakukan melalui wawancara dengan narasumber dan penelitian kepustakaan. Hasil penelitian menunjukkan bahwa penerapan Sistem Informasi Manajemen Akuntansi Properti Nasional sangat penting dalam pengelolaan Pusat Penelitian Geoteknik BMN, meskipun dalam hal pengelolaan Pusat Penelitian Geoteknik Milik Negara dinilai secara kualitatif belum berjalan de...

Islam Universalia: International Journal of Islamic Studies and Social Sciences

This research aims to see whether the influence of technology on financial transparency is an eff... more This research aims to see whether the influence of technology on financial transparency is an effort to be able to build public trust in financial management in accordance with Sharia organizations or not. To give confidence to the public in financial management, it requires disclosure of information to the public as a disclosure of the performance report of an institution or organization. Transparency is a disclosure in the form of financial performance reports that are presented in an open, detailed, clear, easily accessible manner and can be conveyed periodically. This research was conducted based on literature studies from various sources from previous studies. This research method uses a qualitative descriptive research method that will describe the subject under study. The results of this study can be concluded that information technology on financial transparency is in accordance with Islamic maqasit. Abstrak: Penelitian ini mempunyai tujuan untuk mengetahui apakah pengaruh...

Jurnal Ilmiah Ekonomi Islam

The purpose of this study was to examine the accounting treatment for mudharabah contracts and th... more The purpose of this study was to examine the accounting treatment for mudharabah contracts and their implications for the reliability and fairness of financial statements based on an accounting perspective in Islamic banks. In addition, this study also explores the effect of provisions and reserves on profit allocation among profit-sharing investment account holders (mudharabah) and examines the accounting treatment for mudharabah contracts as stated in the Accounting Standards for Islamic Financial Institutions issued by AAOIFI. The findings of this study that presenting customers in a separate category in the statement of financial position (balance sheet), without reclassifying assets in the statement of financial position to reflect assets attributable to customers, indicates an undue bias in the financial statements. This goes against the concept of full disclosure and a true and fair view of financial statements. Other results also reveal that reserves can result in misallocat...

MES Management Journal

Marketing of Islamic banks must have an economic construction 4.0, which is a fundamental change ... more Marketing of Islamic banks must have an economic construction 4.0, which is a fundamental change in the way of human life and work processes, where advances in information technology can integrate in the world of life with digital which can have an impact on scientific disciplines. This research is expected to add to the scientific treasures in the field of Islamic banking, especially those related to Islamic Banking issues in Facing Economic Construction 4.0 Reviewed Through SWOT Analysis which can be used as reference material for further researchers who conduct similar research. The formulation of the problem in this study is how the strategy of Islamic banking in dealing with economic construction 4.0 is reviewed through a SWOT analysis, and also to find out what are the obstacles of Islamic banking in facing economic construction 4.0 through a SWOT analysis. This research is a qualitative research with a qualitative research model with a case study approach model, which is a re...

BISNIS : Jurnal Bisnis dan Manajemen Islam

This paper aims to uncover the main problem as well as to offer alternative solutions to the real... more This paper aims to uncover the main problem as well as to offer alternative solutions to the realization of mudharabah financing for Islamic banks in Indonesia, which is still 3% as of June 2021, through optimizing the role and authority of Islamic banks in the management of cash waqf. This study uses a descriptive method with a qualitative approach. The main problem of mudharabah financing is the high risk of loss of Islamic banks which have the potential to be unable to provide profit sharing to their depositors (negative profit sharing), therefore Islamic banks must look for alternative sources of deposits with a return rate of 0%, one of which is a source of cash waqf. By regulation, currently the authority of Islamic banks in the management of cash waqf is still limited to cashiers (traffic cash waqf funds) with their position as LKS-PWU. To increase mudharabah financing through cash waqf sources, Islamic banks must optimize their role as Nazhir through amendments to Law Number 41 of 2004 and its derivation regulations, so that the money waqf funds that have been collected can be directly channeled to productive and prospective sectors for economic empowerment of the people through mudharabah financing. In addition, Islamic banks can reproduce the profits from the financing to the micro business sectors, the poor, and/or other sectors so that the profit-oriented and social-oriented missions of Islamic banks can run in a balanced way.

Satisfaction is the level of circumstances in which someone states the results of a comparison of... more Satisfaction is the level of circumstances in which someone states the results of a comparison of the performance of the product or service received and expected. Patient satisfaction will be fulfilled if the process of delivering health services to consumers is in accordance with what they expect or perceived. The purpose of this study is to see whether there is a partial and simultaneous influence between tangible variables, reliability, responsiveness, assurance and empathy for participants' satisfaction of the Health Social Security Organizer. This research is quantitative research and the method used to determine the sample is using the Slovin formula with a sample size of 100 respondents. Data is obtained by distributing questionnaires that have been structured to the respondents. The data analysis technique used is multiple linear regression analysis. The results showed that partially there was a positive and significant effect between direct evidence variables, reliabili...

EDU-RILIGIA: Jurnal Ilmu Pendidikan Islam dan Keagamaan, 2019

Saat ini organisasi AAOIFI beranggotakan sebanyak 200 institusi yang berasal dari 40 negara. AAOI... more Saat ini organisasi AAOIFI beranggotakan sebanyak 200 institusi yang berasal dari 40 negara. AAOIFI telah mampu memberi jaminan dukungan terhadap implementasi standar yang telah diadopsi Kerajaan Bahrain,

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 2022

Funds are one of the important issues for every company in meeting their needs. To meet the nee... more Funds are one of the important issues for every company in meeting their needs. To meet the need for these funds, each company will involve banks in financing. In this case, Islamic banks are very good at providing financing to customers, both mudharabah and musyarakah financing. The purpose of the study was to determine the net profit of Islamic Bank Indonesia based on the principles of mudharabah and musyarakah financing. The research method used is multiple regression, a qualitative research approach, the results of the study show that mudharabah financing positive and significant effect on revenue sharing, the effect of musharaka financing on revenue sharing which shows that musharaka financing has a positive and significant effect on revenue sharing, mudharabah financing has a positive and significant effect on net income, musharaka financing has a positive and significant effect on net income, revenue sharing does not have a positive and significant effect on net income Key...

Jurnal EMT KITA, 2022

The purpose of this study is to know and analyze the factors that affect total revenue-sharing fi... more The purpose of this study is to know and analyze the factors that affect total revenue-sharing financing in sharia business units in Indonesia. These factors are Third Party Funds (DPK), Non-Performing Financing (NPF), and Total Assets (TA). The data used in this study is panel data with the period 2010-2020 published by the Financial Ministry and in the annual financial statements of Islamic banking. The population of 21 companies with a sample of 5 companies with purposive sampling methods. The analysis tools used are Eviews10 and SPSS 18. The analysis technique in this study is a regression of panel data by testing using a fixed-effect model. The results of this study showed that DPK, NPF, and simultaneously had a significant effect on total revenue-sharing financing in sharia business units in Indonesia. The results of the study partially showed that the variables of DPK and TA had a significant positive effect on the total financing in the Sharia Business Unit in Indonesia. T...

Inflation control in Indonesia is conducted through the monetary sector by the

Jurnal EMT KITA, 2022

Reputation is the most important intangible asset owned by a bank. Reputation reflects the succes... more Reputation is the most important intangible asset owned by a bank. Reputation reflects the success of the bank in meeting the expectations of various stakeholders. Creating reputation is a key element of organizational strategy, especially banking. Any important issues related to the operations of Islamic banks, whether in terms of non-compliance with Sharia financial products or customer complaints, can damage the reputation of Sharia banks. This study aims to analyze the determinants of reputation risk and its impact on Islamic banking and how to implement reputation risk management in Islamic banking. This study uses a literature study approach to answer the research objectives, while the analytical technique used in this study is content analysis. Thus, Islamic banks are expected to pay more attention to reputation risk management.

This research is aims to find out how much the influence of Zakah on Civil Servant Profession and... more This research is aims to find out how much the influence of Zakah on Civil Servant Profession and Development conducted by Baitul Mal on Economic Empowerment Society in East Aceh. The research sample is taken from 3 (three) sub-districts, namely Simpang Jernih, Peureulak Barat and Peudawa Sub-districts for 3 (three) months from 7 May to 7 July 2016. The research design used is quantitative research design using linear regression analysis multiple and supported by model test and statistical test using the help of program Eviews 8 and SPSS 16.0. The results showed that the zakah received and variable construction can explain mustahik income of about 33.38%, while 66.62% is explained by other factors. Simultaneously variables that receive alms from the treasury construction affects income mustahik using alpha 5%. Zakah received a positive and significant impact on revenue mustahik. Zakah profession salary civil servants in baitul mal East Aceh in accordance with the purpose and objectives of Islamic economics.

Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS), 2021

The competency framework is needed by accounting practitioners in organizations to carry out thei... more The competency framework is needed by accounting practitioners in organizations to carry out their roles effectively. Moreover, in the context of economic integration and labor mobility between regional countries, the role of accounting practitioners is one of the eight professions affected by professional competition. The purpose of this study was to measure the level of competence of accounting practitioners by using a competency assessment method that refers to technical and non-technical assessments through collecting relevant evidence on accounting work. The results of this study indicate that during the 2018-2020 testing period, 83.01 failed to meet the competency level. Meanwhile, 16.01 percent have competency standards in accounting technician qualifications and professional clusters. The implication of this finding illustrates that the level of difficulty of labor market accessibility in the domestic and regional arena will increase and the resulting competitiveness will be...

Penelitian ini bertujuan untuk mengetahui bagaimana perbandingan kinerja pembiayaan pada Bank Umu... more Penelitian ini bertujuan untuk mengetahui bagaimana perbandingan kinerja pembiayaan pada Bank Umum Syariah (BUS) dengan Unit Usaha Syariah (UUS) di Indonesia. Kinerja pembiayaan bank syariah diukur menggunakan data Non Performing Financing (NPF) yang diterbitkan oleh Otoritas Jasa Keuangan (OJK) dari januari 2015 hingga september 2019, sedangkan data pembiayaan yang digunakan adalah data pembiayaan dengan akad Mudharabah, Musyarakah, Murabahah, Qardh dan Ijarah. Hasil pengujian menggunakan uji Mann Withney menunjukan bahwa pada akad Mudharabah terdapat perbedaan kinerja yang signifikan dimana BUS lebih baik dari UUS, pada akad Musyarakah terdapat perbedaan kinerja yang signifikan dimana UUS lebih baik dari BUS, pada akad Murabahah terdapat perbedaan kinerja yang signifikan dimana UUS lebih baik dari BUS, pada akad Qardh tidak terdapat perbedaan kinerja yang signifikan, sedangkan pada akad Ijarah terdapat perbedaan kinerja yang signifikan dimana BUS lebih baik dari UUS. Hasil ini me...

This research is aimed to observe and analyse factors which influence Profitability (ROA) in comp... more This research is aimed to observe and analyse factors which influence Profitability (ROA) in companies which are administered in the Jakarta Islamic Index (JII) from 2010 to 2014. The factors which are tested in this research are the Islamic Social Reporting (ISR), Company’s age and the public shareholding as the independent variable, and Profitability (ROA) as the depedent variable. The sample of this consist of twenty companies, which are listed in the Jakarta Islamic Index (JII) and have sent their financial reports to Bapepam in the period of 2010-2014. The data used in this research is the secondary data and the sampling technique used is the purposive sampling method. The data analysis used is the multiple linear regression analysis. This research used F-test to find out simultaneous influences among ISR, company’s age and public shareholding on ROA. This research also used T-test to test partial correlation of each independent variable to the dependent variable. According to...

This research is an attempt to find out the suitable model for the productive distribution of zak... more This research is an attempt to find out the suitable model for the productive distribution of zakat. This research applied several descriptive and simple regression analyzes to look at the most effective model in improving the community welfare in three districts, Banda Aceh represented the government area, Aceh Utara industrial area and Aceh Central agricultural area. The results showed that the design of the model productive zakat from the first year of research which applied to BAZMAL mustahik significantly influenced to the income increasing as 25.2%, education as 22.9% and healthy as 8.9% .There was 100% increasing of distribution model used in several zakat institutions.

Kewirausahaan merupakan salah satu faktor pendukung dalam meningkatkan kesejahteraan masyarakat m... more Kewirausahaan merupakan salah satu faktor pendukung dalam meningkatkan kesejahteraan masyarakat masyarakat. Saat ini kegiatan kewirausahaan tentunya tidak dapat dipisahkan dari pengembangan teknologi yang dapat membantu masyarakat dalam meningkatkan bisnis mereka. Tujuan dari penelitian ini adalah untuk menjelaskan kegiatan kewirausahaan berbasis teknologi (technopreneurship). Penelitian ini berupa penelitian kualitatif dengan lokasi Penelitian ini dilakukan di Provinsi Aceh. Teknik pengumpulan data menggunakan wawancara, observasi dan studi literatur. Penelitian ini akan dilakukan pada anak-anak muda milenial Aceh yang lahir pada tahun 1980-2000. Populasi dalam penelitian ini adalah seluruh generasi milenial Aceh.

Abstrak−Risiko reputasi suatu bank adalah kumpulan citra bank di benak khalayak atau stake holder... more Abstrak−Risiko reputasi suatu bank adalah kumpulan citra bank di benak khalayak atau stake holder. Reputasi mencerminkan persepsi publik terkait tindakan yang dilakukan suatu bank, bisa juga disebabkan adanya publikasi negatif terhadap suatu bank. Risiko reputasi terjadi karena dipicu oleh risiko lain seperti Risiko kredit, Risiko likuiditas, atau Risiko operasional. Dengan demikian, dalam menilai Risiko reputasi perlu dipahami keterkaitan antara Risiko reputasi dan Risiko lainnya. Sesuai dengan Peraturan OJK, Manajemen Risiko adalah serangkaian metodologi dan prosedur yang digunakan untuk mengidentifikasi, mengukur, memantau, dan mengendalikan Risiko yang timbul dari seluruh kegiatan usaha Bank. Penelitian ini menggunakan pendekatan kualitatif dalam melihat hubungan antar variable pada obyek yang diteliti lebih bersifat interaktif yakni saling mempengaruhi.

NUR EL-ISLAM : Jurnal Pendidikan dan Sosial Keagamaan, 2020

Zakat sebagai suatu kewajiban yang mendasar, memiliki penggunaan tertentu menurut ukuran yang tel... more Zakat sebagai suatu kewajiban yang mendasar, memiliki penggunaan tertentu menurut ukuran yang telah diatur oleh syariat. Selain memiliki tujuan ibadah, zakat juga bertujuan untuk merealisasikan fungsi-fungsi sosial dan ekonomi dalam masyarakat Islam. Revitalisasi manajerial lembaga zakat ke arah yang lebih baik dan memenuhi standar manajemen mutu menjadi sangat penting, agar mendapat kepercayaan dari publik dan tercapainya tujuan pensyariatan zakat, dan juga harus berdasarkan pada nilai-nilai dan bingkai syariah (comply to syariah principles). Penelitian ini bertujuan untuk mengkonstruksi model manajemen mutu bagi BAZNAS Provinsi Jambi berdasarkan pada nilai-nilai syariah. Penelitian ini menggunakan metode kualitatif melalui pendekatan kepustakaan. Data yang digunakan dalam kajian ini merupakan data sekunder dalam bentuk literatur dan dokumentasi, yang kemudian dianalisa melalui metode deskriptif. Konstruksi model ini diperlukan dalam rangka membangun, mengembangkan dan memantapkan ...