Articles
<![CDATA[PENGARUH KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Nasution, Muhammad Syafril]]>
<![CDATA[ J-ISCAN: Journal of Islamic Accounting Research. Vol 2 No 1 (2020): ISCAN Vol. 2 No. 1 January-June 2020 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, IAIN Lhokseumawe ]]>
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DOI: 10.52490/j-iscan.v2i1.862
<![CDATA[This study aims to determine the effect of debt policy on company value on banking companies listed on the Indonesia Stock Exchange. The population in this study are all banking companies listed on the Indonesia Stock Exchange (IDX) in 2010 to 2012 that have met the criteria. The nature of the study in this study is hypothesis testing. The type of investigation carried out in this study is a causal study. The level of researcher intervention in this study was minimal intervention. The situation of the study in this study was not regulated. The unit of analysis in this study is a banking company listed on the Indonesia Stock Exchange. The time horizon in this study is balanced pooled data, which is a combination of time series data (between times) and cross sectional data (between individuals / spaces). The results of this study that debt policy affects the value of the company, with a negative direction of influence. Keywords: Company Value and Debt Policy. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh kebijakan hutang terhadap nilai perusahaan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2010 hingga 2012 yang telah memenuhi kriteria. Sifat penelitian dalam penelitian ini adalah pengujian hipotesis. Jenis investigasi yang dilakukan dalam penelitian ini adalah studi kausal. Tingkat intervensi peneliti dalam penelitian ini adalah intervensi minimal. Situasi penelitian dalam penelitian ini tidak diatur. Unit analisis dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Cakrawala waktu dalam penelitian ini adalah balanced pooled data, yang merupakan gabungan antara data deret waktu (antar waktu) dan data cross sectional (antar individu / ruang). Hasil penelitian ini bahwa kebijakan hutang mempengaruhi nilai perusahaan, dengan arah pengaruh negatif. Kata kunci: Nilai Perusahaan dan Kebijakan Hutang.]]>
<![CDATA[ZAKAT DAN KEADILAN SOSIAL: ANALISIS TERHADAP KITAB AL-AMWAL KARANGAN ABU UBAID ]]>
<![CDATA[Nasution, Muhammad Syafril]]>;
<![CDATA[Razali, Ramadhan]]>
<![CDATA[ AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah Vol 3 No 1 (2021): AT-TIJARAH Vol. 3 No. 1 January-June 2021 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business, IAIN Lhokseumawe ]]>
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DOI: 10.52490/at-tijarah.v3i1.1160
<![CDATA[This research discusses the concept of zakat in Abu Ubaid's Kitab Al-Amwal. The purpose of this study is to analyze the existence of social justice in zakat. The research method that I use is a qualitative method with a literature review method. The result of this research is that zakat according to Abu Ubaid has esoteric values of social justice. Zakat instruments can alleviate poverty and stabilize state finances. To create social justice, the zakat instrument provides space for those in need. The space is not only a treasure. But also capital that can be used to start a business. In addition, in order to optimize zakat, the government must take part in maximizing the potential of zakat.]]>
<![CDATA[ANALISIS KOMPARATIF TINGKAT KEPUASAN MAHASISWA TERHADAP KUALITAS PELAYANAN BSI PERBANKAN LANGSUNG DAN MOBILE BANKING PADA MAHASISWA IAIN LHOKSEUMAWE ANGKATAN 2017 ]]>
<![CDATA[Nora Maulana]]>;
<![CDATA[Muhammad Syafril Nasution]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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<![CDATA[Technological progress has its own role for financial institutions, including BSI inorder to provide excellent service to customers. Productive customer assessmentsand responses in this case students are very important. This study aims todetermine the difference in the level of student satisfaction with the quality of BSIdirect banking services with BSI mobile banking. This research is a field researchwith a mixed method approach and is comparative in nature. The population in thestudy were all students of IAIN Lhokseumawe class of 2017 who were BSI bankcustomers as many as 280 respondents were selected based on purposive sampling.Data collection methods used were questionnaires, interviews, and documentation.The results of the study through the help of SPSS 21 for windows, the U testshowed differences in responses in the eyes of students with a significance value(2-tailed) of 0.000 which means 0.000 < 0.05 then H0 is rejected and H1 isaccepted..]]>
<![CDATA[ANALISIS KEBUTUHAN AUDIT PEMBIAYAAN PERBANKAN SYARIAH ]]>
<![CDATA[Muhammad Syafril Nasution]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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<![CDATA[Islamic banking is currently experiencing significant development due to the rapidprogress of the Islamic economy. Customers will increasingly use financialtransactions with Islamic banks. Islamic banks basically offer business financialproducts in accordance with Islamic sharia principles. Therefore, it is necessary tosupervise Islamic banking to carry out financing transactions in order to stick tosharia principles. Sharia Supervisory Board (DPS) as an institution that will strictlysupervise and ensure that banks will operate under sharia rules so that customershave confidence in sharia banks. DPS is tasked with providing an internal reporttogether with the external auditor every year. The audit of financial statements is themost crucial to ensure that the information provided will be used in decision making.The audit is carried out by an independent external auditor who is qualified inmanaging accounting. This may raise the question of whether it is relevant thatconventional auditors examine and produce audit reports for Islamic banks despitebeing professional and competent. Therefore, this paper will describe the role ofIslamic financial institutions related to the analysis of sharia audit needs. Aims tomaintain the corridor of sharia principles in the application of financing to Islamicbanking in Indonesia]]>
<![CDATA[ANALISA PERBANDINGAN KINERJA PERBANKAN SYARIAH DAN KONVENSIONAL PRA DAN PASCA COVID-19 ]]>
<![CDATA[Muhammad Syafril Nasution]]>;
<![CDATA[Husni Kamal]]>
<![CDATA[ AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 13, No. 1 (Juni 2021) ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh ]]>
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DOI: 10.47498/tasyri.v13i1.470
<![CDATA[The Purpose of this study is to compare the differences between the development of Islamic banking performance and conventional banking performance in the previous few months before and after the covid-19 pandemic. this analysis contrasts the finding of previpus studies with the two formas of banking that were not related to the covid pandemic in the preceding year. Multiple financial ratios were used in previous studies to determine the financial efficiency of banks. Based on previous research, there are several ratios used to see the performance of both Islamic banking and conventional banking, including liquitdy ratios, profitability ratios, solvency ratios, and efficiency ratios.]]>
<![CDATA[PRODUKTIVITAS USAHA MINYAK NILAM SIDO MULYO ACEH UTARA DALAM PERSPEKTIF EKONOMI ISLAM ]]>
<![CDATA[Husni Kamal]]>;
<![CDATA[Muhammad Syafril Nasution]]>
<![CDATA[ AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH at-Tasyri' | Vol. 13, No. 2 (Desember 2021) ]]>
Publisher : <![CDATA[Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh ]]>
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DOI: 10.47498/tasyri.v13i2.688
<![CDATA[Produktivitas merupakan faktor utama yang bisa mempengaruhi kesanggupan bersaing dalam dunia usaha, dengan meningkatkan produktivitas maka kesejahteraan akan didapatkan serta dapat mengurangi angka kemiskinan di daerah. Penelitian yaitu Untuk mengetahui Produktivitas usaha minyak nilam di Desa Sido Mulyo Kecamatan Kuta Makmur Kabupaten Aceh Utara dalam perspektif Ekonomi Islam. Metode yang digunakan dalam penelitian ini yaitu kualitatif dengan pendekatan studi lapangan dengan melakukan mewawancara dengan pihak terkait. Hasil penelitian memberikan kesimpulan bahwa kurangnya produksi dan inovasi dalam pengolahan minyak nilam, padahal dalam islam sangat menganjurkan produktivitas usaha untuk meningkatkan kesejahteraan]]>
<![CDATA[Pengaruh Mekanisme Bonus dan Multinationality terhadap Keputusan Transfer Pricing pada Perusahaan Manufaktur di Bursa Efek Indonesia ]]>
<![CDATA[Isra Maulina]]>;
<![CDATA[Almira Keumala Ulfah]]>;
<![CDATA[Heny Rofizar]]>;
<![CDATA[Husni Kamal]]>;
<![CDATA[Muhammad Syafril Nasution]]>
<![CDATA[ Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 4, No 2 (2021): Journal of Education, Humaniora and Social Sciences (JEHSS), November ]]>
Publisher : <![CDATA[Mahesa Research Center ]]>
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DOI: 10.34007/jehss.v4i2.808
<![CDATA[This article aims to examine and analyze the Effect of Bonus Mechanisms, and Multinationality on Transfer Pricing Decisions in Manufacturing Companies Listed on the IDX for the 2016-2018 period. The population used in this study were 154 manufacturing companies listed on the Indonesia Stock Exchange, and the sample was taken using a purposive sampling method, namely 25 companies. The data collection technique used in this research is secondary data. Based on the analysis that has been done, the results show that H1 is rejected. This means that the bonus mechanism has no effect on transfer pricing. Bonuses are not a motivator for the board of commissioners to do transfer pricing, because basically the board of commissioners before doing transfer pricing must first consider the risk compared to the bonus. H2 is rejected. That is, multinationality has no effect on transfer pricing. This means that not all multinational companies can reduce their taxes by doing transfer pricing, this is because, if the company has a subsidiary in a part of the country that has high taxes, the multinational company cannot reduce its taxes with this alternative.]]>
<![CDATA[Pengaruh Ukuran Perusahaan Terhadap Nilai Perusahaan Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Muhammad Syafril Nasution]]>
<![CDATA[ Journal of Business and Economics Research (JBE) Vol 1 No 2 (2020): JBE - Juni 2020 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan terhadap nilai perusahaan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah semua perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2010 s.d 2012 yang telah memenuhi kriteria. Sifat studi dalam penelitian ini adalah pengujian hipotesis. Jenis investigasi yang dilakukan dalam penelitian ini adalah studi kausal. Tingkat intervensi peneliti dalam penelitian ini adalah intervensi minimal. Situasi studi dalam penelitian ini adalah tidak diatur. Unit analisis dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Horizon waktu dalam penelitian ini adalah data panel seimbang (balanced pooled data), yaitu gabungan dari data time series (antar waktu) dan data cross sectional (antar individu/ruang). Hasil penelitian ini yaitu ukuran perusahaan berpengaruh positif terhadap nilai perusahaan.]]>
<![CDATA[Analisis Kebutuhan Audit Pembiayaan Perbankan Syariah ]]>
<![CDATA[Muhammad Syafril Nasution]]>
<![CDATA[ Syntax Literate Jurnal Ilmiah Indonesia ]]>
Publisher : <![CDATA[CV. Ridwan Publisher ]]>
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DOI: 10.36418/syntax-literate.v6i1.4724
<![CDATA[Perbankan syariah saat ini mengalami perkembangan yang signifikan karena kemajuan ekonomi islam yang pesat. Nasabah akan semakin banyak menggunakan transaksi keuangan dengan bank syariah. Bank syariah pada dasarnya menawarkan bisnis produk keuangan sesuai dengan prinsip syariah Islam. Oleh sebab itu, perlu pengawasan pada perbankan syariah untuk menjalankan transaksi pembiayaan agar tetap berpegang teguh terhadap prinsip syariah. Dewan Pengawas Syariah (DPS) sebagai lembaga yang secara ketat akan mengawasi dan memastikan bahwa bank akan beroperasi dibawah aturan syariah sehingga nasabah memiliki keyakinan terhadap bank syariah. DPS bertugas untuk memberikan laporan internal bersama dengan auditor eksternal setiap tahunnya. Audit laporan keuangan yang paling krusial untuk meyakinkan informasi yang diberikan yang akan digunakan dalam pengambilan keputusan. Pemeriksaan dilakukan oleh auditor eksternal independen yang berkualifikasi dalam mengelola akuntansi. Hal ini mungkin menimbulkan pertanyaan apakah relevan bahwa auditor konvensional memeriksa dan menghasilkan laporan pemeriksaan untuk Bank Syariah meskipun profesional dan kompetensi. Oleh karena itu, dalam tulisan ini akan dipaparkan peran lembaga keuangan syariah terkait dengan analisis kebutuhan audit syariah. Bertujuan untuk menjaga koridor prinsip syariah dalam penerapan pembiayaan pada perbankan syariah di Indonesia.]]>
<![CDATA[Conception Of Sharia Accounting ]]>
<![CDATA[Trie Nadilla]]>;
<![CDATA[Lilis Maryasih]]>;
<![CDATA[Muhammad Syafril Nasution]]>
<![CDATA[ INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR) ]]>
Publisher : <![CDATA[Asosiasi Dosen Akuntansi Indonesia ]]>
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<![CDATA[Practical Islamic accounting focuses more on the practical needs of providers and users of Islamic accounting financial reports who seem to simply modify conventional accounting. While philosophical-theoretical sharia accounting refers more to the ideal form by exploring and using Islamic philosophical values ??which are used as a basis in building sharia accounting theory. As for the broad difference, Islamic accounting is practically only practiced in Islamic financial institutions. Meanwhile, philosophical-theoretical Islamic accounting is built for all business entities. Sharia transactions are based on the basic paradigm that the universe was created by Allah as a mandate (divine trust) and a means of happiness for all mankind to achieve material and spiritual prosperity. It can be concluded that every human activity has accountability and divine values ??that place sharia and attitude as parameters of good and bad, right and wrong of business activities. Conventional accounting does not use religious and metaphysical considerations, but is based more on the will of the state as the supreme ruler. This conception is very different from Islam, which views that the source of authority and law enforcement is in the hands of Allah SWT. Therefore, everything that is done, part of the responsibility, has a divine or divine value.]]>
