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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal EMT KITA SEIKO : Journal of Management & Business JOURNAL OF APPLIED BUSINESS ADMINISTRATION Journal of Humanities and Social Studies At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Sains dan Teknologi Ilomata International Journal of Management LAN TABUR: Jurnal Ekonomi Syari’ah BASKARA: Journal of Business and Entrepreneurship EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Ilomata International Journal of Management JURNAL MANAJEMEN AKUNTANSI (JUMSI) Jurnal Media Informatika International Journal of Education, Social Studies, And Management (IJESSM) Bima Journal : Business, Management and Accounting Journal Humantech : Jurnal Ilmiah Multidisiplin Indonesia Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Journal of Student Development Informatics Management (JoSDIM) Bursa : Jurnal Ekonomi dan Bisnis Moneter : Jurnal Keuangan dan Perbankan Madani: Multidisciplinary Scientific Journal Amkop Management Accounting Review (AMAR) JER
Harahap, Rahmat Daim
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Analisis Pengaruh Pajak Hotel, Pajak Restoran Dan Pajak Reklame Terhadap Pendapatan Asli Daerah Kota Subulussalam Marliana, Marliana; Dhalimunthe, Ahmad Amin; Harahap, Rahmat Daim
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i2.3115

Abstract

The purpose of this study was to determine the effect of hotel tax, restaurant tax and advertisement tax on local revenue (PAD) of Subulussalam City in 2015-2020. Regional Original Revenue (PAD) is one of the regional revenues obtained through the potential of an area. One of the local revenue comes from hotel tax, restaurant tax and advertisement tax. The data used in this study is secondary data, namely data on hotel tax receipts, restaurant taxes, advertisement taxes and local revenue for 2015-2020 which were obtained from the Office of the Regional Financial Management Agency of Subulussalam City. The statistical mode used in this study is the classical assumption test and hypothesis testing such as multiple linear regression equations, t test and F test. The results of this study indicate that hotel tax has a positive but not significant effect on local revenue because t count (1,134) < t table (4.303), Restaurant Tax has a positive and significant effect on local revenue because t count (4.544) > t table (4.303), advertisement tax has a negative but not significant effect on local revenue because (-2.177) < t table (4.303 ), and simultaneously hotel tax, restaurant tax and advertisement tax have an effect on local revenue.
Pengaruh Inflasi, Nilai Tukar, Harga Minyak Dunia Dan Harga Emas Dunia Terhadap Indeks Saham Syariah Indonesia Hasibuan, Fauzan Fahmi; Soemitra, Andri; Harahap, Rahmat Daim
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3983

Abstract

This study aims to examine inflation, exchange rates, world oil prices and world gold prices against the Indonesian Sharia Stock Index for the 2017-2021 period. The method used in this study is the historical method which is distributive causal in nature, meaning that research is conducted to analyze a past situation and indicate the direction of the relationship between variables. The data collection technique used is documentation taken through online data files from the internet. The data used in this study is secondary data in which the data is obtained indirectly from statistical data and published data. Data analysis used multiple linear regression analysis. The results of the study show that the variables Inflation, Exchange Rates, World Oil Prices, World Gold Prices simultaneously have an influence on the Indonesian Sharia Stock Index. It can be seen that the calculated F value (97.929) > F table (2.54) and a significance value of 0.000 <0.05. So it can be concluded that Inflation, Exchange Rates, World Oil Prices and World Gold Prices simultaneously (together) have a significant effect on the Indonesian Sharia Stock Index. In addition, from the results of the determination test, the calculated R2 coefficient (determination coefficient) is 0.855 (85.5%).
Analysis Of The Bankometer Method In Predicting Financial Distress At PT. Bank Muamalat Indonesia Hafiza, Dara; Rahma, Tri Inda Fadhila; Harahap, Rahmat Daim
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i2.4317

Abstract

This study aims to determine the soundness level of Islamic bank at PT. Bank Muamalat Indonesian to use the Bankomenter method in accordance with POJK No.8/POJK.03/2014 concerning Soundness level of sharia commercial banks and sharia business units. This study use a qualitative approach methode. The data studied is qualitative data sourced from secondary data, namely from the 2015-2020 financial report. Data collection techniques and instruments using literature studies and decomentation studies. Data analysis used to find out how soundness level of a bank in this study is descriptive analysis using Bankometermethode. The result of this research shows the soundness level of the bank at PT. Bank Muamalat Indonesian in 2015-2020 is in Composite Rating 2 (PK-2) in the “Healthy” category. This reflects significant bank conditions and changes in business conditions as well as other external factors and if weaknesses are found, in general these weaknesses are quality significant which if not handled properly by management can distrupt the continuity of banks business including loss of public trust at the bank. 
Pengaruh Capital Adequacy Ratio (CAR) Dan Financing To Deposit Ratio (FDR) Terhadap Return On Equity (ROE) PT BCA Syariah Atmaja, Ardi; Rahmani, Nur Ahmadi Bi; Harahap, Rahmat Daim
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4251

Abstract

This research is motivated by the movement of the Capital Adequacy Ratio (CAR), which has fluctuated from year to year, in 2013, 2017, 2018, 2019 and 2020 towards Return On Equity (ROE), as well as the Financing to Deposit Ratio (FDR) also experienced fluctuating movements from year to year, in 2013, 2016, 2017 and 2019 in terms of Return On Equity (ROE), according to Irham Fahmi the higher the CAR, the stronger the bank's ability to bear the risk of any credit or productive assets , so the higher the CAR, the higher the Bank's Return On Equity (ROE) level and according to Lukman Dendawijaya, the higher the FDR Ratio, the Bank's profits will increase with the assumption that banks are able to channel financing effectively, with increasing bank profits, then Return On Equity ( ROE) will increase. This study aims to determine the effect of the Capital Adequacy Ratio (CAR) and the Financing to Deposit Ratio (FDR) on the Return On Equity (ROE) of PT Bank BCA Syariah. This research method uses a quantitative approach with secondary data sources, namely the financial balance sheet reports of PT Bank BCA Syariah Quarterly from 2013-2020. The analysis technique used is multiple linear regression test using the SPSS 25 tool. The results of this study indicate that the first H1 indicates that CAR has a significant effect on Return On Equity (ROE) with a negative value at PT BCA Syariah because t count is greater than t table t count value of 4.061 and t table 2.04523 with a significance profitability value of 0.000. Both H2 indicate that FDR has no significant effect on Return On Equity (ROE) at PT BCA Syariah because t count is smaller than t table, t count value is 0.203 and t table is 2.04523 with a significance profitability value of 0.840. The three H3s show that simultaneously CAR and FDR have an effect on ROE because F count (9.157) is greater than F table (3.33), then the value of the Coefficient of Determination (R2) shows that CAR and FDR have an effect of 38.7% on ROE and the remaining 61.3% are influenced by other variables.
Analisis Strategi Perbankan Syariah Dalam Menghadapi Konstruksi Ekonomi 5.0 Ditinjau Melalui Analisis SWOT (Studi Kasus PT. Bank Syariah Indonesia KCP Medan Padang Bulan) Wardani, Aisyatul; Anggraini, Tuti; Harahap, Rahmat Daim
Journal of Student Development Informatics Management (JoSDIM) Vol 3, No 2: JoSDIM | Desember 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v3i2.5163

Abstract

Economic Construction 5.0 is a society that can solve various social challenges and problems by utilizing various innovations that were born in the era of the Industrial Revolution 4.0 such as Internet on Things (internet for everything), Artificial Intelligence (artificial intelligence), Big Data (large amounts of data) , and robots to improve the quality of human life. It is hoped that this research can add to the body of knowledge in the field of sharia banking, especially those related to the problem of sharia banking in facing economic construction 5.0 viewed through SWOT analysis, which can be used as reference material for further research that carries out similar research. The problem formulation of this research is how PT. BSI KCP Medan Padang Bulan and what obstacles are faced in facing Economic Construction 5.0 are reviewed through SWOT Analysis and what solutions or efforts are made to face these obstacles. This research uses a qualitative research model with a case study approach model, namely a research approach that tries to explore real life through detailed and in-depth data collection involving various sources of information, whether in the form of interviews, document observations or reports by describing the objects of the research case.
Analisis Strategi Pemasaran Pembiayaan KPR FLPP Pada Perumahan Bersubsidi Dengan Akad Murabahah (Studi Kasus PT Bank Syariah Indonesia,Tbk Syariah KC Medan Aksara) Yuditia, Oppi Yolanda; Anggraini, Tuti; Harahap, Rahmat Daim
Journal of Student Development Informatics Management (JoSDIM) Vol 3, No 2: JoSDIM | Desember 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v3i2.5164

Abstract

The aim of this research is to analyze and find out the marketing strategy and financing procedures for FLPP KPR in subsidized housing at PT Bank Syariah Indonesia, Tbk KC Medan Aksara. The method used is qualitative with primary and secondary data sources. The results of this research are PT Bank Syariah Indonesia, Tbk KC Medan Aksara to develop and market FLPP KPR Financing products using the Marketing Mix method. 7P, namely Product, Price, Place, Promotion, People, Physical Evidence, Process strategy. Obstacles due to rising housing production costs (building materials, labor wages, and land prices which continue to soar). PT Bank Syariah Indonesia, Tbk KC Medan Aksara mostly uses murabahah financing contracts from the Financing Application stage, Financing Evaluation, Financing Structure, Issuance of Financing Decree, Contract Implementation, up to Financing Disbursement is in accordance with the provisions of the Fatwa of the National Sharia Council of the Indonesian Ulema Council No: 04/DSNMUI/IV/2000 concerning Murabahah. The obstacles found were seen from various parties, including debtors, developers and banks.
Analysis of the Application of Electronic Data Processing (Edp) in The Accounting Information System at the Tanjung Pura Regional General Hospital, Langkat Regency Zulfarahmi, Zulfarahmi; Rokan, Mustafa Kamal; Harahap, Rahmat Daim
International Journal of Education, Information Technology, and Others Vol 6 No 4 (2023): International Journal of Education, information technology   and others (IJEIT)
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10447285

Abstract

This study aims to determine the application of electronic data processing in the accounting information system at Tanjung Pura Regional General Hospital, Langkat Regency. The data analysis method used is descriptive method that describes a reality found then analyze the data based on theories that are directly related to the discussion of the problem to then be drawn conclusions. From the research conducted can be drawn a conclusion that with the application of electronic data processing systems in the accounting information system in the Regional General Hospital (RSUD) Tanjung Pura Langkat Regency then the hospital can produce financial reports with more quickly, precisely and completely and the data saves time and costs. Meanwhile, the application of EDP when viewed from the internal control system is still not good because there are functions in the hospital that perform duplicate tasks. The results showed that the EDP system owned by the hospital was very good and in accordance with the demands of the times, but the complete computer facilities and the good accounting information system used were not supported by sufficiently skilled personnel and lack of understanding to apply the system used by the hospital. The hospital also uses good internal control to supervise the hospital application system. In defining a system, there are two groups of approaches to defining a system and from the explanation that the definition of a system is a unit consisting of various elements in accordance with procedures that are related and interact to achieve a goal.
ANALISIS PERAN KOPERASI SERBA USAHA SYARIAH DALAM PEMBERDAYAAN EKONOMI ANGGOTA KOPERASI SERBA USAHA SYARIAH Siregar, Wardah Hinayah; Nawawi, Zuhrinal M.; Harahap, Rahmat Daim
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 9 (2023): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

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

Abstract

Penelitian ini bertujuan untuk mengetahui strategi, peran, dan hambatan BMT Kube Sejahtera 001 dalam pemberdayaan ekonomi anggota Koperasi Serba Usaha Syariah. Metode penelitian yang digunakan pada penelitian ini adalah Kualitatif deskriptif, dengan metode pengumpulan data yaitu: wawancara, observasi, dokumentasi dan studi pustaka. Hasil penelitian menunjukkan bahwa Strategi yang dilakukan BMT Kube Sejahtera 001 antara lain yaitu melakukan peningkatan bentuk partisipasi kontributif setiap anggota dengan menyediakan sejumlah pemahaman kepada mereka yang berkenaan dengan pentingnya partisipasi dalam koperasi bagi diri sebagai seorang anggota, jujur, transparan, serta memaksimlakan partisipasi insentif. Kedua, meningkatkan sejumlah layanan yang ditujukan langsung pada anggota dan pihak BMT memberikan pembinaan kepada anggotanya dalam hal pemasaran dan memanajemen kuangan. Selanjutnya, peranan BMT Kube Sejahtera 001 dalam rangka memberdayakan ekonomi setiap anggota. Berperan signifikan dalam memaksimalkan pendapatan anggota dengan menyediakan pinjaman modal usaha maupun simpanan tambahan modal. Sedangkan terkait hambatan dalam memberdayakan ekonomi anggota mencakup: pertama, hambatan yang saat ini dihadapi oleh BMT Kube Sejahtera 001 berkaitan dengan masalah kemacetan pada saat tempo pembayaran serta solusi yang dlakukan BMT Kube Sejahtera 001 dalam rangka memberdayakan kualitas ekonomi anggotanya dilakukan lewat pembinaan manajemen keuangan, pendekatan sosial maupun keagamaan.
Effect of Self-Service Technology on Customer Satisfaction in Islamic Banks in Indonesia : FEBI UINSU Students Nugraha, Agung; Harahap, Rahmat Daim; Syarvina, Wahyu
Ilomata International Journal of Management Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i3.1217

Abstract

With the advancement of technology, particularly in the banking sector, innovations like ATMs and Mobile Banking have significantly evolved. However, there are accompanying challenges such as security vulnerabilities and network disruptions, which can lead to customer apprehension and dissatisfaction. This research aims to explore the impact of Digital Banking with Self-Service Technology (ATM and Mobile Banking) on Customer Satisfaction in Sharia Banks. The study employs a quantitative research approach with primary data collected through questionnaires from a sample of 50 respondents. Data analysis utilizes SPSS version 23. The findings indicate that both M-Banking and ATM services significantly influence customer satisfaction. Statistical tests, including partial and simultaneous tests, reveal significance levels < 0.05, underscoring the impact of M-Banking and ATM services on enhancing customer satisfaction. Implications from this research underscores the critical role of M-Banking and ATM services in shaping customer satisfaction within Sharia Banks. By addressing security concerns and optimizing network reliability, banks can enhance customer trust and loyalty. Insights from this study can guide banks in refining their digital strategies, improving service quality, and ultimately fostering stronger customer relationships in the digital banking era.
Analisis Sistem Informasi Akuntansi Penggajian Dalam Mendukung Pengendalian Intern Pada PT Perkebunan Nusantara III (Persero) Kebun Bandar Selamat Kec. Aek Songsongan Kab. Asahan Panjaitan, Latifah Hanum Br; Rahma, Tri Inda Fadhila; Harahap, Rahmat Daim
LAN TABUR : Jurnal Ekonomi Syariah Vol. 5 No. 1 (2023): September
Publisher : Lembaga Pusat Penelitian dan Pengabdian kepada Masyarakat (LP2M) Institut Agama Islam (IAI) Al-Qodiri Jember, Jawa Timur Indonesia bekerjasama dengan Kopertais Wilayah 4 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/lantabur.2023.5.1.113-127

Abstract

This research aims to determine the payroll accounting information system in supporting internal control at the company PT Perkebunan Nusantara III (Persero) Kebun Bandar Selamat Kec. Aek Songsongan Kab. Asahan, whether the payroll accounting information system is in accordance with theory in its implementation and whether it supports internal control , as well as solutions to resolve problems that cause the payroll accounting information system to not support internal control. The data collection techniques used in this research were observation, interviews and documentation. The subjects in this research were 4 people who were employees at the company PT Perkebunan Nusantara III (Persero) Kebun Bandar Selamat District. Aek Songsongan District. Asahan is the Manager of the company PT. Perkebunan Nusantara III (Persero) Kebun Bandar Selamat District. Aek. Songsonan District. Asahan, Personnel section of the company PT Perkebunan Nusantara III (Persero) Kebun Bandar Selamat Kec. Aek Songsongan District. Asahan, Payroll Accounting section of the company PT. Perkebunan Nusantara III (Persero) Kebun Bandar Selamat District. Aek Songsongan District. Asahan, and the Finance section of the company PT Perkebunan Nusantara III (Persero) Kebun Bandar Selamat Kec. Aek. Songsonan District. Sharpening. This research uses a descriptive method with a qualitative approach. The results of this research show that the payroll accounting information system at the company PT Perkebunan Nusantara III (Persero) Kebun Bandar Selamat District. Aek Songsongan District. Asahan has used a computerized system but it has not supported internal control because it is not in accordance with theory, including the lack of functions used, documents used and accounting records used, and the lack of an adequate authorization system for implementing healthy practices in the elements contained in internal control.
Co-Authors ,., yusrizal Agung Nugraha Albani Nst , M. Syukri Andri Soemitra Anggraini, Tessa Anggriani, Erni Apriliani, Nurhalimah Aqwa Naser Daulay Arifin Fauzi Lubis Atmaja, Ardi Batubara, Soraya Alyya Syam Daulay, Aisy Salwa Dhalimunthe, Ahmad Amin Endang Kurniawati, Endang H, Masliannur. Hafiza, Dara Hafnifa, Chairin Harahap, Agung Setiawan Harahap, Muhammad Ikhsan Hasibuan, Fauzan Fahmi Hasibuan, Hamidah Rohimah Hendra Harmain Imsar Imsar, Imsar Julita Julita Laylan Syafina Lubis, Nadratul Hasanah M. Ridwan Mahvi, Muhammad Rizky Makarim, Naylatussalwa Marhamah, Adelia Marliana Marliana, Marliana Marliyah, Marliyah Mawadda, Shinta Metuah, Marpirah Mufti, Muhammad Ikhsan Muhammad Syukri Albani Nasution Muhammad Yafiz, Muhammad Mulyani, Seri Munthe, Yuli Noviah Nasution, Anisah Salsabila Nasution, Dini Andriani Nasution, Ferdi Dermawan Nasution, Juliana Nurbaiti Nurbaiti Nurhudiani, Bella Nuri Aslami Nurul Jannah Padlan, Rizky Panjaitan, Latifah Hanum Br Putri, Andini Eka Rahma, Tri Inda Fadhila Rahmani, Nur Ahmadi Bi Rahmi Syahriza, Rahmi Ramadani, Feni Ramadhani, Hafiz Aryo Ripaldo Hasibuan, Muhammad Rezki Rokan, Mustafa Kamal Sabrinasyah, Ajengesti Latifah Sani, Sri Aderafika Sari, Riski Ardila Siregar, Wardah Hinayah Sugianto Sugianto Suwarni Suwarni Syari, Meilya Evita Tinambunan, Siti May Sarah Tuti Anggraini Wahyu Syarvina Wardani, Aisyatul Yuditia, Oppi Yolanda Yunni, Yunni Zainarti Zainarti Zuhrinal M. Nawawi Zulfarahmi, Zulfarahmi