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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.

ANALISIS GROWTH RATIO, RASIO EFEKTIVITAS DAN EFISIENSI PADA BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH KOTA MEDAN Azizah Widyastuti Harahap; Mas’ut .; Jalilah Ilmiha; Syamsul Effendi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The definition of the financial performance of a region is the level of achievement of a work result in the regional financial sector. Measurement of the financial performance of local governments is carried out by examining the regional financial performance ratios as seen through the Medan City Regional Budget Realization Report. The ratios to assess the financial performance of local governments used in this study include: Growth Ratios, Effectiveness and Efficiency Ratios. This study aims to analyze the level of growth ratios, effectiveness and efficiency during the 2016-2019 period to see the financial performance of the Medan City Government. In writing this thesis using quantitative descriptive analysis method. The results of this study indicate that the financial performance of the Medan City Government by using a Growth Ratio is still not optimal because there was a significant decrease in 2018 due to a decrease in regional income in Medan City. The financial performance of Medan City as measured by the 2016 Effectiveness Ratio is categorized as quite effective, namely 84.82%. In 2017, 2018, and 2019 were categorized as effective because they had a value above 90%, namely 2017 amounting to 99.15%, 2018 amounting to 92.88%, and in 2019 amounting to 90.56%. The financial performance of Medan City Government as measured by the Efficiency Ratio is categorized as very efficient because all results have a value below 60%. 2016 10.35%, 2017 8.55%, 2018 7.35%, 2019 9.61%.

“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”.

PERBANDINGAN SISTEM EKONOMI ISLAM DENGAN SISTEM EKONOMI KAPITALIS DAN SOSIALIS Syamsul Effendi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 2 (2019): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The capitalist economic system is a system of economic organization that is characterized by private property rights to the tools of production and distribution and utilization to achieve a profit in a very comparative condition. This capitalism is the result of Adam Smith's thought, Adam Smith is a classical sect figure where the world's economic experts assess that the classical sect's thinking is the basis of a capitalist economic system. Doctrines taught by the theory of economic system capitalist, namely about the value of goods and services, the price structure, ie the price in the production area, the price in determining the consumption and price in the method of determining production. The rationale of Adam Smith's theory was able to endure until the economic depressi of 1929. At that time J. M Keyness performed and succeeded in expressing a theory that new and improved economic system can be built, Keynesian thought requires the presence of government intervention in determining economic policy, this is the beginning of the fall of the capitalist economic system. Because the economic crisis has always occurred throughout history, it is necessary an alternative economic theory. The Dicita-citakan economic theory is an economic system that is able to create justice and shared welfare, accompanied by the concept of the blessing of the world and the hereafter. This is the theory of Islamic economics that will bring justice and complete prosperity. Islamic economics is regarded as a way out to address contemporary economic issues. The source of the idea of Islamic economic system is aqidah and Islamic ideology which is the foundation of the Quranic massage and as-Sunnah. With this foundation the Islamic economy is distinctive, unique and distinct from the capitalist economic system or socialist/Communist economic system. In the capitalist economic system, economic activity is conducted solely because of the benefits and material factors, so as not to pay attention to the interests of the crowd. There is also no guarantee the perfection of this economic system even brings disaster that afflict the people. The Islamic economic system is an independent economic system and apart from other economic systems. As for the difference of Islamic economic system with other economic systems is as revealed by Suroso Imam Zadjuli in Achmad Ramzy Tadjoeddin, namely that the principle of Islamic economics is the application of basic efficiency dam benefits while preserving the natural environment. And the motive of Islamic economics is to seek good luck in the world and in the hereafter as the FIL with the path of worship in a broad sense. Islam recognizes the welfare of the individual and the social welfare of the community that complements one another instead of competing against each other, as applicable in the capitalist and socialist economic system.

PENGARUH SERTIFIKAT HALAL TERHADAP MINAT DAN KEPUTUSAN PEMBELIAN KOSMETIK WARDAH DI KECAMATAN BARUMUN Pebriani Nasution; Syamsul Effendi; Eli Agustami
MUTLAQAH: Jurnal Kajian Ekonomi Syariah Vol 3, No 1 (2022): Edisi Juli
Publisher : MUTLAQAH: Jurnal Kajian Ekonomi Syariah

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The purpose of this study was to determine the effect of halal certificates (X) on interest and purchasing decisions (Y) with a population of 22,042 people. From this population, a sample of 100 people was taken from residents in Barumun District. This type of research is quantitative descriptive where the relationship between the variables to the object under study is more cause and effect, so that in this research there are independent and dependent variables. The independent variable in this study is Halal Certificate, while the dependent variable is Wardah Cosmetics Purchase Interest and Decision in Barumun District. the data collection technique used is by using a questionnaire given to each respondent. The data is processed using SPSS Version 26.0 For Windows. The data analysis technique used is simple linear regression, with the formula Y=a+Bx+e. To find out how much influence the halal certificate has on the interest and purchasing decisions of Wardah cosmetics in Barumun District, a comparison technique of tcount with ttable is used for tcount ttable, thus Ha is accepted because tcount ttable. From the results of the validity test and questionnaire reliability test, each statement item is declared valid and reliable if rcount is greater than rtable with Cronbach's Alpha value 0.60. And obtained the Regression equation Y = 14,185 + 1,560 X + e, meaning that every 1% increase in Halal Certificate will cause an increase in Interest and Purchase Decision by 1,560%. While the value of the determinant coefficient (r2) was obtained at 0.805 or 80.5%, therefore it can be concluded that interest and purchasing decisions or independent variables have a significant effect on Wardah Cosmetics Halal Certificate or Bound Variables in Barumun District by 80.5%

PENGARUH PENGELOLAAN HARTA WAKAF TERHADAP KESEJAHTERAAN MASYARAKAT DI DESA SELOK ACEH KECAMATAN SINGKIL Fitri Radasari; Ahmad Adib Nasution; Syamsul Effendi
MUTLAQAH: Jurnal Kajian Ekonomi Syariah Vol 3, No 1 (2022): Edisi Juli
Publisher : MUTLAQAH: Jurnal Kajian Ekonomi Syariah

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Waqf is an important institution in Islamic teachings, the management of waqf property is a strategic step to develop the assets of the ummah for the economic prosperity of the Islamic ummah. In Law No. 41 of 2004, various forms of rules for managing waqf assets are explained and reaffirmed by government regulation No. 42 of 2006 which clearly prioritizes the management of waqf assets. This study aims, firstly, to determine the management of waqf assets that occurred in Selok Aceh Village, Singkil District, secondly, to determine Nazir's position in the management of waqf assets, and thirdly, to find out the facts that support and hinder the management of waqf assets. This research is a quantitative research. The place and location that is the object of this research is in Selok Aceh Village, Singkil District. Data sources are classified into two, namely primary which includes field studies by conducting direct interviews related to the management of waqf assets, while secondary data in the form of books, journals and others related to waqf. Data analysis uses four steps, first data collection, second data reduction, third data exposure, fourth conclusion. The results of this study conclude that the management of waqf assets in Selok Aceh Village, Singkil District has not been maximized because the abandoned waqf assets have not been developed and have not been preserved in the sense that they have not been certified

PENGARUH IKLAN DAN SERTIFIKASI PRODUK HALAL TERHADAP KEPUTUSAN PEMBELIAN KOSMETIK WARDAH Riska Amalia; Ahmad Adib Nasution; Syamsul Effendi
MUTLAQAH: Jurnal Kajian Ekonomi Syariah Vol 3, No 1 (2022): Edisi Juli
Publisher : MUTLAQAH: Jurnal Kajian Ekonomi Syariah

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The purpose of this study was to determine the effect of advertising (X1), Halal Certification (X2) on purchasing decisions (Y) with a population of 578 people. From this population, a sample of 100 people was taken from the students of the Faculty of Islamic Religion at the Islamic University of North Sumatra. This type of research is descriptive quantitative where the relationship of variables to the object under study is more cause and effect, so that in this research there are independent variables and dependent variables. As for the independent variable in this study is Advertising and Halal Certificate, while the dependent variable is Wardah Cosmetics Purchase Decision. The technique used for data collection is to use a questionnaire given to each respondent. The data is processed using SPSS version 22.0 for windows. The data analysis technique used is Multiple Linear Regression, with the formula Y = a + b1X1 +b2X2 + e. To find out the effect of advertising and Halal Certification on Wardah Cosmetics purchasing decisions, a comparison technique is used tcount with ttable equal to tcount ttable thus Ha is accepted because tcount ttable. From the results of the validity test and questionnaire reliability test, each statement item is declared valid and reliable if rcount is greater than rtable with Cronbach's Alpha value 0.60. And obtained the Regression equation Y = 6.984 + 0.432 X1 + 0.366 X2 + e, meaning that every 1% increase in Halal Advertising and Certification will cause an increase in purchasing decisions by 0.432 %. While the value of the determinant coefficient (r2) was obtained at 0.702 or 70.2%. Therefore, it can be concluded that Halal Advertising and Certification or the independent variables have a significant effect on the decision to purchase Wardah Cosmetics or the Bound Variable for Students of the Faculty of Islamic Religion at the Islamic University of North Sumatra. by 70.2%.

PENGARUHPRODUK PEMBIAYAAN MULTIGUNA TERHADAP MINAT NASABAH DI PT BANK SUMUT KANTOR CABANG SYARIAH MEDAN RINGROAD Atang Gunawan; Syamsul Effendi
MUTLAQAH: Jurnal Kajian Ekonomi Syariah Vol 3, No 1 (2022): Edisi Juli
Publisher : MUTLAQAH: Jurnal Kajian Ekonomi Syariah

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The purpose of this study is to determine the effect of multipurpose financing products on customer interest in using the services of PT Bank Sumut Syariah Medan Ringroad Branch Office, the factors that influence customers to choose multipurpose financing products at PT Bank Sumut Syariah Medan Ringroad Branch Office, and the benefits of multipurpose financing products for customers. at PT Bank Sumut Syariah Branch Office Medan Ringroad. The research technique used is probability sampling technique with the sampling used is simple random. The data collection technique used is a questionnaire (questionnaire), analyzed using SPSS (Statistical Product and Service Solution). The results of the study show that: 1) Multipurpose Financing Products have a significant effect on customer interest in using the services of PT Bank Sumut Syariah Branch Office Medan Ringroad. This is evidenced by the t-test, the value of tcount is 6655 ttable 1.701. This also indicates that the variable of customer interest in using the services of PT Bank Sumut Syariah Branch Office Medan Ringroad can be explained by the multipurpose financing product variable of 59.9%, the remaining 40.1% is explained by other variables outside the study; 2) The factors that influence customers to choose multipurpose financing products at PT Bank Sumut Syariah Medan Ringroad Branch include religious factors, social factors, personal factors, cultural factors, and psychological factors. they choose the multipurpose financing product. Dominant factors influencing customers to choose these products are personal factors where for their needs in fulfilling life needs and for other interests it is personal and they make loans according to their needs or there are urgent needs; and 3) Benefits of Multipurpose Financing Products for Customers at PT Bank Sumut Syariah Medan Ringroad Branch Office, among others: avoiding usury, based on Islamic Sharia, profits are given based on profit sharing, guaranteed by the Deposit Insurance Corporation (LPS), Sharia Banks are equipped with Net Banking facilities , the profit sharing system is more fair and transparent, imposes a low savings balance, the customer is a partner of the bank, the customer's funds are used in accordance with sharia, there is an early warning about danger due to its transparent nature, the funds are intended for the benefit and benefit of the people

PerlakuanAkuntansiAkadMurabahahBerbasis Margin Pada Masa Pandemi Covid-19 Berdasarkan PSAK No.102 Pada Studi Kasus Bank Syariah Indonesia (Ex.Bank Syariah Mandiri) Sri Wulan Sari; sri rahayu; Syamsul Effendi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to determine the correct margin calculation during the Covid-19 pandemic as well as the appropriateness of the murabahah margin treatment at Bank Syariah Indonesia Ex-Bank Syariah Mandiri Medan Branch. This type of used a qualitative method with a descriptive approach. The object of this study is Bank Syariah Indonesia Ex-Bank Syariah Mandiri Medan Branch, which is located at Jalan Jend. AhamdYani, No.100, Kesawan, Kec. Medan Bar, Medan City. To obtain research data using interview and observation methods to one sources and documentation in installment data and financial reports from the Bank Syariah Indonesia Ex-Bank Syariah Mandiri website. The results show that Bank Syariah Indonesia Ex-Bank Syariah Mandiri Medan Branch that the accounting trearment stated in PSAK No. 102. And the impact that occurred on Bank Syariah Mandiri Ex-Bank Syariah Mandiri KC Medan is racing to customers who experience bad credit, but the financial performance Bank Syariah Indonesia Ex-Bank Syariah Mandiri Medan Branch Office declared healthy and stable.

Pengaruh Minat Mahasiswa Universitas Islam Sumatera Utara Dalam Penggunaan Layanan Mobile Banking Pada Bank Syari’ah Dahliani Lubis; Syamsul Effendi; Arifa Pratami
MUTLAQAH: Jurnal Kajian Ekonomi Syariah Vol 3, No 2 (2023): Edisi Januari
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/mutlaqah.v3i2.7212

Tujuan penelitian ini untuk mengetahui pengaruh minat mahasiswa Universitas Islam Sumatera Utara dalam penggunaan layanan mobile banking pada bank syari’ah, untuk mengetahui bagaimana penggunaan layanan mobile banking terhadap mahasiswa Universitas Islam Sumatera Utara.Teknik penelitian yang digunakan melalui teknik probability sampling dengan sampling yang digunakan adalah cluster random sampling. Teknik pengumpulan data yang digunakan adalah angket (kuesioner) dan wawancara, dianalisis menggunakan SPSS (Statistical Product and Service Solution). Hasil penelitian menunjukkan bahwa: 1). Minat Mahasiswa Universitas Islam Sumatera Utara berpengaruh signifikan terhadap penggunaan layanan mobile banking pada bank syari’ah. Hal tersebut dibuktikan melalui uji parsial variabel menunjukkan nilai signifikasi sebesar 0,027 dan penelitian ini juga menunjukkan bahwa nilai R square sebesar 17,8 yang dapat diartikan bahwa variabel minat mahasiswa mempunyai pengaruh sebesar 17,8% terhadap penggunaan layanan mobile banking. Berdasarkan hal tersebut maka variabel minat mahasiswa memiliki faktor positif signifikan terhadap penggunaan layanan mobile banking pada bank syri’ah; 2) Penggunaan layanan mobile bankingpada bank syari’ah sangat berpengaruh terhadap mahasiswa Universitas Islam Sumatera Utara. Hal tersebut dibuktikan pada hasil pengujian hipotesis variabel penggunaan layanan mobile banking bahwa nilai sig sebesar 0,027 0,05 dan thitung 4,606 ttabel1,984. Berdasarkan hasil analisis dapat diketahui bahwa penggunaan layanan mobile banking sangat berpengaruh terhadap mahasiswa Universitas Islam Sumatera Utara, Hal ini disebabkan karena penggunaan layanan mobile banking dapat memudahkan mahasiswa untuk melakukan berbagai macam transaksi dimanapun dan kapanpun.

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