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All Journal JAKPI Al-Ulum BISNIS: Jurnal Bisnis dan Manajemen Islam AKSES: Jurnal Ekonomi dan Bisnis Politeia: Jurnal Ilmu Politik TAZKIR: Jurnal Penelitian Ilmu-ilmu Sosial dan Keislaman At-Tawassuth: Jurnal Ekonomi Islam Istinbath: Jurnal Hukum dan Ekonomi Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Proceeding International Seminar of Islamic Studies Jurnal SALMAN : Sosial dan Manajemen INOVASI: Jurnal Politik dan Kebijakan IIJSE
Saparuddin Siregar
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Manajemen Resiko Pembiayaan pada Bank Syariah: Suatu Tinjauan Filsafati Iskandar Iskandar; Amiur Nuruddin; Saparuddin Siregar
Al-Ulum Vol. 17 No. 1 (2017): Al-Ulum
Publisher : Institut Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1189.483 KB) | DOI: 10.30603/au.v17i1.25

Abstract

This article is a continuation of the discourse on the concerns and dilemmas of the development of Islamic banking among the financing of profit sharing with the mark-up system (murabah). This study attempts to explain the reasons for saturation of sharia banks in financing the profitsharing. It aims to present the principles of risk-sharing financing management and also strive to offer its philosophical construction. Funding risk management principles in sharia banks should refer to the principle of tauhid. On the basis of these basic principles, general principles of risk management of musharaa are ibnādah, ibāah, freedom of contract, consensus, principles of engagement, principles of equilibrium and partnership, benefit, trust, justice, democracy and, fath aż-żarīah. These principles are based on four conscious awareness risk, should not direct itself in loss (wa la tulkuu), awareness on the obligation to do good deeds (wah ahshinu) and transcendental awareness (wa-takuw).
Manusia sebagai Aset atau Biaya? Pengungkapan Sumber Daya Manusia dalam Laporan Keuangan Nanda Safarida; Saparuddin Siregar
AKSES: Jurnal Ekonomi dan Bisnis Vol 15, No 2 (2020): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v15i2.3780

Abstract

Human resource is the most valuable asset of an organization. However, conventional accounting was not able to provide valid information about human resource in the financial statements, whereas such information is absolutely needed by stakeholder in decision-making. This has led to the emergence of human resources accounting. This study aims to analyze the recognition of human resource as assets (rather than cost) in the financial statements and various obstacles in application of human resources accounting. This study uses a descriptive analysis in analyzing secondary data related to these issues. The results show that there are three trends in the accounting treatment model for human resources, namely, investment in human resources, intangible assets and deferred charges which are subsequently amortized. Meanwhile, the obstacles in the application of human resource accounting are human resource is not meet the requirements as an asset, there is no uniformity of measurement and assessment of human resources and the validity value of measurement of human resources does not reflect the real or full value. Therefore, an encouragement through empirical research to create uniformity measurement of human value and also efforts to revisit the definition of assets are required. Thus, the human resource could be recognized as asset in General Accepted Accounting Principle. Keywords: Asset, Cost, Human resource, Human resource accounting. Abstrak Sumber daya manusia merupakan aset paling berharga bagi sebuah organisasi. Namun, akuntansi konvensional tidak mampu menyediakan informasi yang valid tentang sumber daya manusia dalam laporan keuangan, padahal informasi tersebut sangat dibutuhkan terutama oleh pihak-pihak yang berkepentingan dalam pengambilan keputusan. Hal inilah yang menyebabkan munculnya akuntansi sumber daya manusia. Penelitian ini bertujuan untuk menganalisa kembali pengungkapan keberadaan manusia sebagai aset dan bukan hanya sebagai biaya dalam laporan keuangan serta berbagai kendala yang dihadapi dalam upaya pengaplikasian akuntansi sumber daya manusia. Penelitian ini menggunakan metode yang bersifat deskriptif analisis dalam menganalisa data sekunder yang berkaitan dengan masalah-masalah tersebut. Hasil penelitian menunjukkan bahwa ada tiga kecenderungan model perlakuan akuntansi atas sumber daya manusia yaitu, investasi sumber saya manusia, aktiva tak berwujud dan biaya yang ditangguhkan yang selanjutnya diamortisasi. Sementara, kendala dalam aplikasi akuntansi sumber daya manusia antara lain, belum terpenuhi syarat sebagai aset, belum adanya keseragaman pengukuran dan penilaian terhadap sumber daya manusia dan nilai validitas pengukuran terhadap sumber daya manusia tidak merefleksikan nilai seutuhnya. Oleh sebab itu, perlu adanya dorongan melalui riset-riset empiris untuk membuat keseragaman dalam pengukuran nilai manusia dan juga upaya untuk meninjau kembali definisi dari aset. Hingga kemudian sumber daya manusia mendapatkan pengakuan sebagai aset dalam General Accepted Accounting Principle. Kata Kunci: Akuntansi Sumber Daya Manusia, Aset, Biaya, Sumber Daya Manusia
ISLAMIC HUMAN DEVELOPMENT INDEX DI INDONESIA (SUATU PENDEKATAN MAQHASID SYARIAH) Rukiah Rukiah; Amiur Nuruddin; Saparuddin Siregar
istinbath Vol 18 No 2 (2019): Desember
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1244.487 KB)

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis IndexPembangunan Manusia di Indonesia dengan pedekatan Maqhasid Syariah.Sampel penelitian adalah 33 provinsi di Indonesia. Metode penelitian memakaianalisis kuantitatif deskriptif. Hasil penelitian menunjukkan Islamic HumanDevelopment Index di semua provinsi di Indonesia yang masih rendah dan masihterjadi kesenjangan. Peran Kesejahteraan non material (Non Material Walfare)dalam pembentukan Islamic Human Development Index (IHDI) lebih dominandibanding kesejahteraan material (Material Walfare). Rekomendasi penelitianadalah (1) perlunya pemerintah daerah dan pusat untuk meningkatkanperan kebijakan fiskal bidang pendidikan dan kesehatan guna tercapaiannyamanusia berkualitas yang akan berimbas pada kemampuan dalam peningkatankesejahtearaan material (Material Walfare ) masyarakat. (2) Pemerintah harus terus dapat meningkatakan pertumbuhan ekonomi yang menggerakkan sektorRiil di daerah dan pusat agar kesejahteraan material meningkat. Meninjaukembali ukuran-ukuran pembangunan dengan pendekatan Maqhasid Syariahagar tercipta kemaslahatan.
Islamic Banking Performance Assessment Model (Maqasid Sharia) Husni Pasarela; Saparuddin Siregar; Sugianto Sugianto
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4115

Abstract

From what we know about the Islamic Bank Performance Assessment Model in general. Where in the Islamic Bank Performance Assessment Model applies the Maqashid Syariah Index Model. The application of the Islamic bank performance assessment model in Indonesia uses the Maqashid Syariah index, which is a sharia banking performance measurement model that is in accordance with the objectives and characteristics of Islamic banking. MSI was developed with 3 main factors, namely: education, the creation of justice and the achievement of welfare, where the three factors are universal. The three performance measures based on maqashidsyariah, namely education, justice, and welfare require national banks to be able to design education and training programs with moral values so that they will be able to improve the abilities and skills of employees.
Interaction Analysis and Contribution of Total Mudharabah Deposits in Sharia Banking in Indonesia 2015-2020 Period Saparuddin Siregar; Tuti Anggraini; Asmiwarti Asmiwarti
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3873

Abstract

This study aims to determine the interaction and contribution of Total Mudharabah Deposits, GDP, BI Rate, Inflation and Profit Sharing in Islamic Banking in Indonesia. The research approach used is a quantitative research approach with the Vector Auto Regression (VAR) analysis technique of the VECM model supported by Stationarity Test, Model Stability Test, Optimal Lag Length Test, Granger Causality Test, Cointegration Test, Impulse Response Function Test, and Variance Decomposition Test. assisted by Software Eviews 9. This study uses a sample from 2015 to 2020. The results show that there is a causal relationship between GDP and Mudharabah Deposits, Profit Sharing on Mudharabah Deposits, Inflation on BI Rate, BI Rate on Profit Sharing. In the long-term relationship, BI Rate and Inflation have a positive effect on Mudharabah Deposits, while GDP and Profit Sharing have a negative effect on Mudharabah Deposits. In the short term, the GDP variable has a positive and significant effect on inflation. Based on the Impulse Response Function (IRF) analysis, all variables in the short term have a stable response and experience few shocks and based on the Forecast Error Variance Decomposition (FEVD) analysis, the GDP variable is the variable that has the largest response and the largest composition compared to other variables.
Analysis of the Influence of Service Quality, Facilities and Value Rates on Patient Interest through Inpatient Satisfaction at Islam Malahayati Hospital Saparuddin Siregar; Yenni Samri Juliati Nst; Rafia Hafni Harahap
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 2 (2021): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i2.1954

Abstract

This study aims to analyze the effect of service quality, facilities and tariff rates on patient interest through inpatient satisfaction at Islam Malahayati Hospital Medan. This research method uses a quantitative approach with path analysis and uses the assistance of the SPSS program version 20.0. This study used a questionnaire with a sample of 56 respondents with data collection. The results of the study based on a partial test show that the Service Quality variable has a positive and significant effect on Patient Satisfaction at Islam Malahayati Hospital Medan, and the tariff value variable has a positive and significant effect on patient satisfaction and the Facility variable has a positive and significant effect on Patient Satisfaction. Then service quality has a positive and significant effect on patient interest in Malahayati Hospital, and service facilities have a positive and significant effect on patient interest. The tariff value has a positive and significant effect on patient interest and patient satisfaction has a positive and significant effect on patient interest. While the results of the study based on the simultaneous test showed that the variables of Service Quality, Facilities and Value Rates had a positive and significant effect on patient satisfaction through patient interest. The implications of this study indicate that through good service to patients it will be able to increase patient satisfaction so that it has an impact on patient satisfaction and patient interest. Facilities that have been determined by the hospital can be reached by the patient and can increase patient visits as well as the value of the rate can be measured through benefits or from what has been provided by the hospital if the facilities provided by the hospital are complete and can fulfill the patient's wishes, it will have a good impact on the development and success of the hospital.
Madrasah Management Model in Langkat District Based on Islamic Spiritual Entrepreneurship Muhammad Sadri; Faisar Ananda; Saparuddin Siregar
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 1 (2021): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i1.1611

Abstract

This study aims to identify and know the madrasa management model in Langkat District based on Islamic Spiritual Entrepreneurship. This model will be used as a madrasah management strategy in Langkat District for the continuation of madrasas in the future. This research is descriptive quantitative and explanatory research. The research instrument used was a questionnaire that was accompanied by a brief interview to the research respondents. The data used are primary data and secondary data. Then the data is processed using SEM (Structural Equation Modeling) analysis techniques using AMOS. The study population is all employees implementing or managing madrasa management in Langkat District with a sample of 300 respondents selected according to the SEM analysis standard chosen by accidental sampling technique. The results showed that the management of madrasa based on Islamic values (combined with the values of professionalism) was considered capable of supporting madrasah management and sustainability in the future. There are several factors that support the management of madrasa based on Islamic values, its known honest behavior as the most important factor, the concept of worship to Allah SWT, blessing factor from Allah SWT. But Islamic values (siddiq, amanah, tabligh and fathanah), thankful behavior do not have a significant effect because the measurement is difficult to objectively carry out because it is related to the individual character of a nature that not everyone can or does not want to be measured directly and openly. Therefore it is necessary to have character education, the existence of spirituality education for management managers and optimal management supervision.
Analysis of Mechanism and Implementation of Murabahah Contract in Oto iB Hasanah Financing (Study at BNI Syariah Banda Aceh) Fakrurradhi Fakrurradhi; Saparuddin Siregar; Sugianto Sugianto
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3835

Abstract

This study aims to analyze the mechanism and application of consumptive financing contracts in the Oto iB Hasanah BNI Syariah Banda Aceh product. This research is a research (field research) using a descriptive qualitative method with a phenomenological approach.The results of the analysis concluded that technically the mechanism and application of consumptive financing on the Oto iB Hasanah BNI Syariah Banda Aceh product in three stages, namely: First, the customer applies for consumptive financing for the Oto iB Hasanah BNI Syariah Banda Aceh product by completing the file requested by BNI Syariah, second, checking data or data verification for the completeness and correctness of the file, third, field survey with 5C principles (Character, Capacity, Capital, Condition and Collateral). And the murabahah contract on consumptive financing for the Oto iB Hasanah BNI Syariah product is in accordance with the fatwa of the National Sharia Council and the Indonesian Ulema Council No: 04/ DSN-MUI/IV/2000 and practiced using murabahah financing indicators, namely an agreement on profit with BNI Syariah bank transparency with customers who take Oto iB Hasanah products, clear payment methods, sale and purchase agreements and direct delivery of goods by the bank.
The Influence of Culture, Social, Personal, and Psychological Toward the Behavior of Choosing Islamic Finance: A Study in the Community of Aceh Province Indonesia M. Yasir Nasution; Saparuddin Siregar; Hidayati Siregar
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 1 (2021): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i1.1739

Abstract

The high demand for motorbikes in the people of Aceh Province has led to an increase in the amount of motorcycle financing in the Province of Aceh. The purpose of this study is to find out and analyze how the behavior of the people of Aceh Province in choosing Islamic finance as a place for motorcycle financing. This study also aims to determine the obstacles and efforts made by Islamic finance companies so that the people of Aceh choose Islamic finance as a place of financing. Type of research is quantitative-qualitative method. The analysis technique used in quantitative research is the Structural Equation Model using AMOS 22.1 software, while qualitative research data are obtained through observation, interviews and documentation. The data analysis technique used in this study is an interactive model analysis consisting of data collection, data reduction, data presentation and conclusion drawing. This study produced cultural variables that produced P values (0.703), social variables with P values (0.070) and psychological variables with P values (0.395). Each of these variables does not affect the behavior of the people of Aceh Province in choosing Islamic finance as a place of financing. While the personal variable has a positive and significant effect on the P value (0.003) which is below the critical value of 0.05. While cultural, social, personal and psychological variables simultaneously do not affect people's behavior in choosing Islamic finance. Cultural variables on personal, cultural on psychological and social on psychological have a positive and significant effect, where each P value is brought to a critical value of 0.05. Personal variables and psychological variables do not have an indirect influence on the behavior of the people of Aceh Province in choosing Islamic finance with culture as an intervening variable. Likewise, personal and psychological variables do not have an indirect influence on the behavior of the people of Aceh Province in choosing Islamic finance with social as an intervening variable.
Increasing Customer's Saving Interest through Religiusity, Product Perception and Knowledge Dahrul Siregar; Ahmad Harun Daulay; Saparuddin Siregar
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 1 (2021): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i1.1693

Abstract

The number of Islamic banks is not significant with the Muslim population in this country. The efforts to increase the number of customers and use of Islamic/ sharia products need to be increased. The aim of this study is to analyze the effect of religiosity, product perception and knowledge on people’s saving interest in Islamic banking products. The target population and sample in this study are 135 Moslems by using purposive random sampling technique. Data collection using a questionnaire. The results showed that all independent variables of religiosity, product perception and knowledge have a positive and significant effect on saving interest in Islamic banking products. The most dominant variable in influencing consumers' interest in saving is product perception.
Co-Authors Ahmad Aswan Waruwu Ahmad Harun Daulay Ahmad Qorib Amin Al Jawi Aminah Lubis Amiur Nuruddin Arif Fauzan Armansya Walian Arsyadona Arsyadona Asmiwarti Asmiwarti Asmuni Asmuni Azwansyah Habibie, Azwansyah Burhanuddin Burhanuddin Dahrul Siregar Dhea Putri Andini Didik Gunawan Dini Yunila Tanjung Erina Yasmin Faisar Ananda Faisar Ananda Arfa Fakrurradhi Fakrurradhi Fitri Handayani Sitorus Fitrianingsih Fitrianingsih Hastuti Olivia Hidayati Siregar Husni Pasarela I Ketut Suada Irna Meutia Sari Iskandar Iskandar Isnaini Harahap Kayla Zahara Putri Nasada Khairani Khairani Khairul Hasanah M Ridwan M, Ridwan M. Yasir Nasution Marliyah Muhammad Nasrullah Muhammad Reza Muhammad Rifky Santoso Muhammad Rizal Hasibuan Muhammad Sadri Nanda Safarida Ngatno Syahputra Rafia Hafni Harahap Rahmi Pamela Putri Rianto, Hartato Rifqiyati Putri Rizqia Humaira Nasution Rukiah Rukiah SARWOTO SARWOTO SRI RAHAYU Sri Wahyuni Sugianto Sugianto Suginam Tasya Rahma Dayani Pohan Tri Auri Yanti Tuti Anggraini Wahyu Syarvina Wahyuni Syahfitri Willy Romadon Dalimunthe Yenni Samri Juliati Nasution Yenni Samri Juliati Nst Yuli Ekawati Zainal Arifin Zakaria