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All Journal Jurnal EMT KITA Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Al-Muzara'ah JURNAL MANAJEMEN BISNIS Jurnal Penelitian Ekonomi Akuntansi (JENSI) Ar-Ribhu: Jurnal Manajemen dan Keuangan Syariah JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) EKSYA: Jurnal Ekonomi Syariah Jurnal Ekonomi dan Manajemen (JEKMA) Mumtaz : Jurnal Ekonomi dan Bisnis Islam International Journal of Economics (IJEC) Journal of Management, Economic, and Accounting
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Universitas Islam Negeri Sumatera Utara
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Analisis Pengaruh Dana Pihak Ketiga, Total Aset, dan Non-Performing Finance Terhadap Pembiayaan Bagi Hasil Syawal Harianto; Saparuddin Siregar; Sugianto
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i1.542

Abstract

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. The NPF variable does not have a significant negative effect on the total financing in the Sharia Business Unit in Indonesia. The results of the R-Square adjusted value showed a value of 51.9%.
PENGARUH PEMBANGUNAN CITRALAND GAMA CITY DALAM MENINGKATKAN PENDAPATAN PEDAGANG DI KENANGAN BARU KECAMATAN PERCUT SEI TUAN Sri Agustina Hasibuan; Sugianto; Nur Ahmadi Bi Rahmani
EKSYA : Jurnal Ekonomi Syariah Vol 3 No 1 (2022): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v3i1.726

Abstract

This studyiaiims to determineithe effect of the development of CitraiLaind Gaimai City in increaising the income of traiders in Kenaingain Bairu Percut Sei Tuain District. This reseairch wais conducted on Jailain BoulevairdiBairait Raiyai No. Kaiv 1, KenaingainiBairu Percut Sei Tuain District, DeliiSerdaing Regency, North Sumaitrai. Thisitype of reseairch is quaintitaitiveireseairch. Theisaimple used in thisistudy were traiders in Kenaingain Bairu, Percut Sei Tuain District. Daitai Cillection is done by distributing questionnaiires to 35 respondents. Thisistudy uses ai simpleilineair regression model test with the help of IBM SPSSiVersion 20. Theiresults of this studyiindicaite thait the development of CitraiLaind Gaimai City haisiai significaint positive effection the income of traiders in Kenaingain Bairu, Percut Sei Tuain District, this is indicaited by the results of the titest, it is knownithait the cailculaited t vailueiis 5,305 thisivailue is greaiterithain t taible 1,69236 with ai t vailueiof 0,000 sig <0.05. So thait the hypothesis testing of this study is thaitiHai is aiccepted, H0 isirejected.
The Strategy of Nazir Development in Indonesia: A Qualitative Study Rahmi Edriyanti; Muslim Marpaung; Sugianto; Uning Musthofiyah; Lisa Listiana
AL-MUZARA'AH Vol. 9 No. 2 (2021): AL-MUZARA'AH (December 2021)
Publisher : Department of Islamic Economics, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jam.9.2.231-245

Abstract

The purpose of this study is to identify the most important factors in determining current strategies for the development of Nazir in specific region of Indonesia and to examine how the internal and external states developing in that province. Two analyses were used in this research method: SWOT (Strength, Weakness, Opportunity, and Threats) and QSPM (Quantitative Strategic Planning Matrix). The number of respondents who filled out the questionnaire was 8 big institutional Nazir and 5 Waqf experts between September and January of 2021, respectively. The result of SWOT analysis is that Waqf institutions need to carry out WT (Weakness Threats) strategy, which is a defensive strategy. Meanwhile, the QSPM analysis discovered that the second strategy is the most priority one. Afterwards, at the conclusion of this study, the results of these particular studies as well as recommendation will be discussed.
SOAR Strategy Analysis to Increase The Competitiveness of Medan Supermarket Brastagi Widya Rizky Amelia; Sugianto
Jurnal Manajemen Bisnis Vol. 9 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v9i2.329

Abstract

There are three types of modern markets, namely minimarkets, supermarkets and hypermarkets. Brastagi Supermarket managed by PT. Jaya Anugrah Sukses Abadi is a type of supermarket in addition to other types of supermarkets operating in the city of Medan. So that requires Brastagi Supermarket to have an advantage in the competition. This study aims to analyze the competitiveness strategy of Berastagi Supermarkets in order to achieve competitive advantage among supermarkets in Medan City. This study uses a qualitative method with secondary data and document studies as a method of collecting data through books, journals and existing research. The data analysis used is SOAR analysis which pays attention to both internal and external environment by looking at the strengths, opportunities, aspirations and results obtained with the analysis. SOAR analysis requires companies to carry out activities effectively and efficiently in achieving their goals which are sourced from the many opportunities and aspirations created by always improving the quality and quantity of innovating products and to ensure customer satisfaction as the number one priority for Brastagi Supermarkets in order to be able to achieve excellence. in competitive advantage.
Islamic Corporate Governance and Financial Performance in Companies Listed in JII Ade Khadijatul Z. HRP; Rahmat Azahar Siregar; Sugianto; Iskandar Muda; Rahmat
International Journal of Economics (IJEC) Vol. 1 No. 1 (2022): January-June 2022
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.679 KB) | DOI: 10.55299/ijec.v1i1.100

Abstract

Corporate governance is very important for companies to have in order to improve financial performance. Where good corporate governance is good governance in running a company. This study aims to test whether Value Added Intellectual Coefficient (VAICTM) and good corporate governance with indicators of the size of the board of commissioners, independence of the board of commissioners, managerial ownership, affect financial performance using indicators ROA, ROE, EPS. The results showed that VAICTM had a positive and significant effect on ROA, ROE, and EPS. The size of the board of commissioners, managerial ownership has a positive and significant effect on ROA and ROE, while the independence of the board of commissioners has no effect on ROA and ROE. Managerial ownership has a positive and significant effect on EPS, while the size of the board of commissioners and the independence of the board of commissioners have no effect on EPS. Simultaneously or together with VAICTM, the size of the board of commissioners, the independence of the board of commissioners and managerial ownership shows the value of sig. of 0.000 (0.000 <0.05) from each model, this shows that H0 is rejected, meaning that at least one independent variable has an effect on the dependent variable. In other words, VAICTM, the size of the board of commissioners, the independence of the board of commissioners and managerial ownership have a simultaneous effect on ROA, ROE and EPS.
EFISIENSI DAN RISIKO SEBAGAI MEDIATOR PEMBIAYAAN PENDANAAN DAN BAGI HASIL PROFITABILITAS BANK SYARIAH DI INDONESIA Baihaqi Ammy; Sugianto
Mumtaz: Jurnal Ekonomi dan Bisnis Islam Vol. 2 No. 1 (2023): Januari 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/mumtaz.v2i1.556

Abstract

Tujuan penelitian ini adalah untuk mengetahui dampak pembiayaan bagi hasil dan dana bagi hasil terhadap profitabilitas bank syariah yang terdaftar dalam direktori perbankan Indonesia periode 2017–2021. Efisiensi dan risiko digunakan sebagai variabel intervening dalam penelitian kami. Populasi penelitian ini terdiri dari 11 atau lebih bank syariah yang terdaftar di Direktori Perbankan Indonesia. Metode sensus pengambilan sampel digunakan dalam penyelidikan ini. Data sekunder dikumpulkan dari laporan keuangan bank syariah yang ditemukan di direktori perusahaan perbankan Indonesia dan di situs web resmi masing-masing bank syariah. Alat Partial Least Square (PLS) digunakan dalam penelitian ini untuk menganalisis data menggunakan analisis jalur. Pembiayaan bagi hasil memiliki dampak menguntungkan pada efektivitas dan profitabilitas bank syariah, menurut temuan penelitian tersebut. Pembiayaan bagi hasil dan bagi hasil bank syariah dipengaruhi secara negatif oleh risiko pembiayaan. Efisiensi memiliki dampak yang menguntungkan pada keuntungan bank syariah. Risiko memiliki dampak yang menguntungkan pada keuntungan bank syariah. Berkenaan dengan hubungan pembiayaan bagi hasil dan pembiayaan bagi hasil terhadap profitabilitas bank syariah, hasil pengujian pengaruh tidak langsung perolehan variabel efisiensi intervening dan variabel risiko non intervensi. Kata Kunci : Bagi Hasil, Efisiensi, Pembiayaan, Pendanaan, Profitabilitas, Risiko.
The Concepts of Nature and Islamic Economy Rahmat; M. Yasir Nst; Sugianto; Ade Khadijatul Z. Hrp
International Journal of Economics (IJEC) Vol. 1 No. 2 (2022): July-December 2022
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v1i2.301

Abstract

One of the ways humans use natural resources to meet their needs is through production activities. The halal and haram status of the natural resources used in production, as well as the halal and haram status of the production process itself, are some of the guidelines that must be followed. Anyone who uses natural resources and carries out production processes legally will benefit from this principle, which has a significant impact on production operations. On the other hand, whoever uses natural resources illegally and performs production procedures shall be punished with mafsadatan. This research is a qualitative research using literature review method. The data poured is sourced from the collection of literature, with analytical descriptive data analysis techniques. The findings of this study indicate that producers do not sufficiently assume that the production they carry out is halal when carrying out production activities. Natural resources and industrial engineering must also be halal. In Islamic economics, the term "production" refers to efforts to create added value from existing natural resources to ensure human life, so that benefits and blessings will be obtained.
ANALISIS EFEKTIVITAS PENYALURAN DANA ZAKAT PADA BAZNAS KABUPATEN ASAHAN TAHUN 2019-2022 Supardi; Asyaadatun Nazila Selayan; Fadilla Yaumil Hasanah; Sugianto
Ar-Ribhu : Jurnal Manajemen dan Keuangan Syariah Vol 4 No 1 (2023): Ar-Ribhu
Publisher : Faculty of Islamic Economics and Business

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

Abstract

One of the performance indicators used in zakat institutions is assessing the effectiveness of the distribution of zakat funds so that zakat examiners can evaluate whether the zakat that has been distributed has been optimal or not. This study aims to determine the level of effectiveness of the distribution of zakat funds at BAZNAS Asahan District. This qualitative research was conducted by measuring the effectiveness of zakat distribution using the ACR (Allocation to Collection Ratio) ratio in the Zakat Core Principle model. The results showed that the level of effectiveness in channeling zakat funds at BAZNAS in Asahan Regency during the 2019–2022 period was 243%, including it in the highly effective category, namely having a very effective capacity in distributing zakat fundsKeywords: effectiveness, distribution of zakat funds, ACR, BAZNAS
Analisis Pengukuran Kinerja Unit Usaha Syariah Bank Sumut Medan dengan Pendekatan Mashlahah Performa Miranda Julia Pasaribu; Siti Aisyah; Sugianto
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i1.7674

Abstract

This study aims to assess several aspects of the company's current value chain. Maslahah Performa is a performance measurement created by Achmad Firdaus, where the Maslahah Performa approach uses six measurement orientations used for sharia-based performance assessments that are in line with Islamic principles. This research is included in the descriptive case study category. The technique used in this study is the sharia economic approach which is used to determine whether a financial institution implements performance in accordance with sharia principles which is then complemented by a management approach. This study measures the performance of results and processes that are measured using quantitative data in addition to qualitative data to assess the effectiveness of maslahah owned by a company. Using descriptive statistics as a data analysis method used to examine quantitative data. The performance system with the maslahah performance approach is a spiritual leadership management system that is formulated using the Plan Do Check Action system. The source of this research data is the results of interviews with employees of the Sharia Business Unit of Bank SUMUT Medan. The Sharia Business Unit of Bank Sumut Medan has sufficient performance in the benefit process, indicating that the Sharia Business Unit of Bank Sumut Medan provides adequate benefits. Performance results have sufficient benefits. The limitation of this research is the difficulty of deepening the data. Suggestions for subsequent research can deepen data related to measuring the performance of sharia business units.
PENGARUH OPINI AUDITOR INDEPENDEN DAN PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN DENGAN DANA SYIRKAH TEMPORER SEBAGAI VARIABEL MODERASI PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2016-2021 Ithohirah Harahap; Sugianto; Juliana Nasution
Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2023): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

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

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Opini Auditor Independen Dan Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Dengan Dana Syirkah Temporer Sebagai Variabel Moderasi Pada Bank Umum Syariah Di Indonesia Periode 2016-2021. Penelitian ini menggunakan metode kuantitatif, teknik pengumpulan data sekunder dengan dokumentasi menggunakan laporan keuangan tahunan Perbankan Syariah di Indonesia periode 2016-2021. Penelitian ini menggunakan alat statistik E-Views. Data dianalisis dengan metode analisis regresi moderasi. Hasil dari penelitian ini menunjukkan bahwa Opini Auditor Independen berpengaruh positif dan signifikan terhadap Kinerja Keuangan. Hal ini dibuktikan dengan Karena thitung untuk variabel Opini Auditor Independen (4,121) lebih besar dari ttabel (2,007) dan nilai prob 0,003 < 0,05, Pengungkapan Sustainability Report berpengaruh positif dan signifikan terhadap Kinerja Keuangan. Hal ini dibuktikan dengan Karena thitung untuk variabel Pengungkapan Sustainability Report (5,658) lebih besar dari ttabel (2,007) dan nilai prob 0,013 < 0,05, dan berdasarkan uji F Opini Auditor Independen dan Pengungkapan Sustainability Report berpengaruh secara simultan dan signifikan terhadap Kinerja Keuangan. Hal ini dibuktikan dengan Karena Fhitung sebesar (4,335) lebih besar dari Ftabel (3,18) dan nilai prob 0,043 < 0,05. Dana Syirkah Temporer dapat memoderasi pengaruh Opini Auditor Independen terhadap Kinerja Keuangan. Hal ini dibuktikan dengan Karena thitung untuk pengaruh tidak langsung variabel Opini Auditor Independen (4,592) lebih besar dari ttabel (2,007) dan Dana Syirkah Temporer dapat memoderasi pengaruh Pengungkapan Sustainability Report terhadap Kinerja Keuangan. Hal ini dibuktikan dengan Karena thitung untuk pengaruh tidak langsung variabel Pengungkapan Sustainability Report (5,735) lebih besar dari ttabel (2,007).
Co-Authors Ade Khadijatul Z. HRP Alfina Damayanti Ammy, Baihaqi Asyaadatun Nazila Selayan Atika Fadilla Yaumil Hasanah Iskandar Muda Ithohirah Harahap Jihan Karina Putri Juliana Nasution Lisa Listiana M. Yasir Nst Miranda Julia Pasaribu Nia Nurdahlia Nur Ahmadi Bi Rahmani Rahmat Rahmat Rahmat Azahar Siregar Rahmat Daim Harahap Rahmi Edriyanti Saparuddin Siregar Siti Aisyah Sri Agustina Hasibuan Supardi Syawal Harianto Uning Musthofiyah Widya Rizky Amelia Zerimah Afgani Hasibuan