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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JPM: JURNAL PENGABDIAN MASYARAKAT Jurnal Investasi Islam JRAM (Jurnal Riset Akuntansi Multiparadigma) Journal of Trends Economics and Accounting Research JURNAL MUARA PENDIDIKAN Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Altafani

Sri Rahayu

Universitas Islam Sumatera Utara

Author-ID : 3435351

Religion Aerospace Engineering Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Efektivitas Penyaluran KUR (Kredit Usaha Rakyat) Untuk Pengembangan UMKM Suginam Suginam; Sri Rahayu; Elvitrianim Purba
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 1 (2021): August 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i1.1024

People's Business Credit (KUR) is a credit guarantee program, where this program is channeled to MSMEs who need additional loan funds for their businesses. After the program runs, the guarantor institution ensures that the program has been running productively or effectively so that the target for the distribution of the KUR program is achieved. The purpose of this study was to analyze the effectiveness of the distribution of People's Business Credit (KUR) and its effect on improving the performance of micro and small enterprises. The type of research used in this research is descriptive research. Descriptive research is research that seeks to describe a symptom, event, event that occurs. Descriptive research focuses on the actual problem as it was at the time the research took place. Through descriptive research, the company tries to describe events and events that are the center of attention without special treatment for these events. The last stage in data analysis is drawing conclusions and verification. The results of this study indicate that KUR can be said to be effective, because it has met the specified requirements

KUALITAS INFROMASI AKUNTANSI DAN TINGKAT PENERIMAAN DANA ZAKAT PADA LEMBAGA AMIL ZAKAT DI KOTA MEDAN Sri Rahayu
Jurnal Investasi Islam Vol 4 No 2 (2019): Jurnal Investasi Islam
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v4i2.1369

Zakat is very potential as an effective means to empower the economy of the people. If this potential is optimally explored from the entire Islamic community and managed well with trust management and high professionalism, it will realize a large amount of funds that can be utilized to overcome the economy of the people. The purpose of this study was to test and analyze empirically the effect of the quality of accounting information on the level of receipt of zakat funds at the Amil Zakat Institution in Medan City. The sample in this study used the saturated sample method. Data were analyzed using linear regression analysis. The results of this study stated that the quality of accounting information has a positive effect on the level of receipt of zakat funds.

PENGARUH KECEMASAN BERKOMPUTER DAN KEMAMPUAN INDIVIDUAL SERTA PENGARUHNYA TERHADAP MINAT MAHASISWA AKUNTANSI MENGGUNAKAN SOFTWARE AKUNTANSI (Pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Islam Sumatera Utara) Sri Rahayu; Zufrizal .
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 1 (2019): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The research aims to test partially and simultaneously the effect of computer anxiety, and individual ability on student interest using accounting software for Accounting Students at UISU FE. This study is included in the study of surveys in a population. The population in this study were 258 S1 Accounting students of 2017 and 2016 UISU FE who were still active in lectures who had been or were taking courses in Accounting Information Systems and Accounting Computers. The questionnaire was tested for its validity and reliability before conducting research data collection. The test tool used in this study is to use the analysis prerequisite test which includes linearity test and classic assumption test which includes multicollinearity test and heteroscedasticity test. The data analysis method used is simple regression analysis and multiple regression analysis. The results of this study are: (1) There is a significant effect of computerized anxiety on the interest in using accounting software, (2) There is no significant effect of individual abilities on interest in using accounting software, and (3) There is a significant influence of computer anxiety and individual abilities on student interest using accounting software.

PENGARUH BIAYA OPERASIONAL (BOPO), BAGI HASIL DANA PIHAK KETIGA (DPK), CASH RATIO TERHADAP MARGIN MURABAHAH PADA BANK UMUM SYARIAH Lady Vini Maharani Lubis; Zufrizal Harahap; Zenni Riana; Sri Rahayu; Syamsul Effendi; Eli Agustami
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this study is to analyze whether Operational Costs (BOPO) affect Murabahah Margin in Sharia Commercial Banks, know whether Third Party Fund Revenue Sharing (DPK) affects Murabahah Margin in Sharia Commercial Banks, know if Cash Ratio affects Murabahah Margin in Sharia Commercial Banks. And aims to find out if Operational Costs (BOPO), Third Party Fund Revenue Sharing (DPK), and Cash Ratio jointly affect Murabahah Margin in Sharia Commercial Banks from 2016 to 2019. The data analysis methods used to test hypotheses in this study are descriptive analysis tests, classic assumption tests, multiple linear regression analysis tests, and hypothesis tests. The results of this study showed that variable Operational Costs (BOPO), Third Party Fund Revenue Sharing (DPK), and Cash Ratio simultaneously or jointly have a significant influence on Murabahah Margin. While partially having different influences, Operating Costs (BOPO) have a positive and significant effect on Murabahah Margin, Third Party Fund Revenue Share (DPK) has no significant effect on Murabahah Margin, and Cash Ratio has no significant effect on Murabahah margin.

PENGARUH DEBT TO EQUITY RATIO, RASIO PASAR DAN TOTAL ASSETS TURN OVER TERHADAP RETURN SAHAM PADA PERUSAHAAN PROPERTY YANG TERDAFTAR DI ISSI Noni Ayunda Sari; Sri Rahayu; Zufrizal .; Lusi Elviani Rangkuti
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to see how much Debt To Equity Ratio (DER), Market Ratio (Price Book Value) and Total Asset Turn Over (TATO) Influence On Property Companies Listed in ISSI. The number of samples in this study as many as 10 samples of the company and research conducted from 2016-2018. The data analysis methods used to test hypotheses are descriptive analysis test, classic Assumption Test, Multiple linear analysis test, and Hypothesis Test which is processed in a statistical manner and using Statistic for product and service solution (SPSS) program version 25.00 year 2020. The results showed that variable Debt To equity Ratio (DER), Market Ratio (Price book value) and Total Asset Turn Over (TATO) simultaneously have a significant influence on Stock Return. While partially the effect varies, Debt To Equity Ratio and Total Asset Turn Over have no significant effect on Stock Return. While the market ratio (Price Book value) has a significant influence and has a negative direction towards Stock Return.

PENGARUH EARNING PER SHARE, STRUKTURAL MODAL DAN RETURN ON EQUITY TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI Michael Sinaga; Zufrizal Harahap; Sri Rahayu
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The stock price is the main factor that is considered by investors in making investment. The purpose of this study is to observe the relationship between earnings per share, capital structure and financial performance with stock prices. The type of research data that can be used is a quantitative approach. The sampling that can be used is the purposive sampling technique, and there are 19 companies in the mining sector that are sampled in 44 companies. The data source used is secondary data obtained from the Indonesia Stock Exchange, 2017 to 2019. The results of this study indicate that, individually, earnings per share have a positive and significant impact on stock prices and structural capital has a negative and significant impact on stock prices, while financial performance has no significant effect on stock prices.

PENGARUH BAGI HASIL DEPOSITO MUDHARABAH, SUKU BUNGA BERJANGKA BANK INDONESIA DAN INFLASI TERHADAP JUMLAH DEPOSITO MUDHARABAH PT. BANK NEGARA INDONESIA (BNI) SYARIAH Sri Rahayu; Rahmadani Siregar
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 5, No 1 (2018): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The development of sharia banking is driven by the existence of some communities to perform banking transactions or economic activities in general. This kind of bank is in line with the values and principles of sharia, especially free from usury, as well as the superiority of operational systems and its products which are stressing on the importance of morality, justice and transparency in the operational activities. Mudharabah deposit is one form of Islamic banking financing product which is a fund investment based on mudharabah contract or other contracts that are not contradictory to sharia principles. The withdrawal can only be done at certain time based on contract between sharia bank depositors or Syariah Business Unit. The purpose of this research is to analyze the effect of profit sharing rate on mudharabah deposit, 1 month Bank Indonesia interest rate, and inflation to mudharabah deposit amount. This research was conducted at BNI Syariah. The research method used associative approach while the technique of data analysis using multiple linear regression analysis. The result of analysis shows that simultaneously variable of profit sharing amount of mudharabah deposit, interest rate of Bank Indonesia 1 month, and inflation have significant effect to mudharabah deposit amount. However, partially, only the profit sharing rate of mudharabah and inflation has significant effect on the number of mudharabah deposits. This is because of the customers motive in placing their funds in shariah banks are still influenced by the profit orientation.

“PENGARUH PENERBITAN SUKUK TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA” Juliana Br. Silaen; Sri Rahayu; Syamsul Effendi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The Effect of Sukuk Issuance on the Financial Performance of Islamic Banking in Indonesia by using the Return On Asset (ROA) ratio to measure the profit of a company from the return on assets and return on equity as measured by Return On Equity (ROE). This study uses a linear regression analysis method where the dependent variables are ROA and ROE, and the independent variable is the issuance of sukuk. The results show that the issuance of sukuk does not have a significant effect on the Return On Assets (ROA) of Islamic commercial banks registered with the OJK. but the issuance of sukuk has a significant effect on the company's Return On Equity (ROE). Islamic general banking that is registered with the Financial Services Authority”.

POLA KEPEMIMPINAN KEPALA MADRASAH DI MTS PAB-1 SAMPALI Amiruddin Amiruddin; Sri Rahayu Nasution; Sartika Hutasuhut; Muhammad Isa; Fuad Zaini
Jurnal Muara Pendidikan Vol 7 No 1 (2022): Jurnal Muara Pendidikan Vol 7 No 1, Juni 2022
Publisher : LP3M Universitas Muhammadiyah Muara Bungo

This study aims to reveal the leadership pattern of a madrasa head, the formulation of the problem in this study is how the leadership pattern of the madrasa head and the implementation of the madrasa head in decision making in the madrasa. This research was conducted at MTS PAB-1 Sampali, Deli Serdang Regency. The research method used in this research is to use a qualitative approach. The result of the research is that the leadership applied is a democratic leadership pattern by involving all elements of the school such as teachers, students, stake holders and parents. Decision making on students who commit disciplinary violations also goes through three stages before being sanctioned with dismissal, namely Giving Advice, Recording/Agreement Letters/Black Books, Calling Parents

Pengaruh Sarana Prasarana, Kualitas SDM dan Kemampuan Kerja Terhadap Kinerja Pegawai Hasanuddin Hasanuddin; Eva Singgarniari; Faisal Faisal; Agussalim Ritonga; Imran Nasution; Supar Wasesa; Sri Rahayu
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i2.2407

This study aims to determine the effect both jointly and partially between infrastructure, quality of human resources and work ability on employee performance at the Community and Village Empowerment Service (PMD) of Labuhanbatu Regency. This study uses quantitative methods with the type of explanatory research using primary data and secondary data. The population in this study were employees at the Department of Community and Village Empowerment (PMD) of Labuhanbatu Regency and as many as 52 employees were used as research samples. The data analysis technique used is multiple and partial linear regression using SPSS 24.0. The results of the regression analysis showed that of the three independent variables included in the regression model (infrastructure, quality of human resources and work ability). The infrastructure variable is significant at 0.016 so it can be concluded that infrastructure has an effect on employee performance (hypothesis 1 is accepted). HR quality variable which has a significant value at 0.000. So it can be concluded that the quality of human resources has an effect on employee performance (hypothesis 2 is accepted). The work ability variable which has a significant value is 0.007. So it can be concluded that work ability has an effect on employee performance (hypothesis 3 is accepted). The results showed that the variables of infrastructure, quality of human resources and work ability together had a positive effect on employee performance. This is evidenced by the statistical results of the regression test obtained a value with a probability of 0.000 is smaller than (α = 0.05), it can be explained that infrastructure, quality of human resources and work ability have a positive effect on employee performance. Then the fourth hypothesis is accepted.

Co-Authors Afriany, Joli Agussalim Ritonga Aisyah Nabillah Amiruddin Amiruddin Andi Syahputra Batubara Anggia Sari Lubis Arhan Martas Siregar Arif Hasudungan Gultom Azwansyah Habibie, Azwansyah Deddy Pranata Doni Permana Eli Agustami Elvitrianim Purba Emia Fepa Yosa Eva Harlia Eva Singgarniari Faisal Faisal Farida Khairani Lubis Fikri Al-Haq Fachryana Fuad Zaini Hafiz Abdillah Hasanuddin Hasanuddin Hastuti Olivia Horan Jawa Imran Nasution Ira Kartika Pulungan Ira Susyani Manullang Juliana Br. Silaen Kurnianingsih, Henny Triastuti Lady Vini Maharani Lubis Lusi Elviani Rangkuti Maringan Sianturi Mhd Yecho Wijaya Ramadhan Michael Sinaga Muhammad Isa Muhammad Nelson Pinem Neni Sri Wahyuni Ningsih, Heny Triastuti Kurnia Noni Ayunda Sari Rahmadani Siregar Safrida Sartika Hutasuhut Shofwan Andri Sri Wulan Sari Sugi Hartati Suginam Suginam Suginam Supar Wasesa Syahrul Walidi Syamsul Effendi T Ahmad Helmi T. Ahmad Helmi Zenni Riana Zufrizal

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