Article Per Year (5 Year)
p-Index From 2020 - 2025
5.594
P-Index
This Author published in this journals
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
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

Published : 43 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 43 Documents
Search

 1   2   3   4   5 
Analisis Penetapan Incentiv Compatible Contrain dalam Profitabilitas Pembiayaan Mudharabah (Studi Kasus Bank Pembiayaan Rakyat Syariah Al Washliyah Medan) Harahap, Agung Setiawan; Sugianto, Sugianto; Harahap, Rahmat Daim
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 8 (2024): Vol. 2, No. 8, 2024
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13363903

Abstract

Incentive compatible constraints adalah cara-cara untuk mengendalikan informasi asimetrik dalam kontrak mudharabah. Pengendalian ini diterapkan untuk memastikan kebenaran, kontrak bagi hasil dapat memungkinkan pengungkapan yang lebih efisien dari setiap asimetri informasi antara pemimpin dan yang dipinjam.Pembiayaan mudharabah merupakan kegiatan pembiayaan yang sarat dengan risiko dan ciri khas pembiayaan ini menuntut sikap saling percaya yang tinggi antara shahibul maal (bank syari’ah) dan mudharib karena bank akan selalu menghadapi permasalahan assymetric information dan moral hazard. Dalam penelitian ini mangangkat rumusan masal yaitu, bagaimana resiko pembiayaan mudharabah pada PT. Bank Pembiayaan Rakyat Syariah Al-washliyah Medan Bagaimana penetapan Incentive Compatible Constraints dapat menimalisir resiko pembiayaan Mudharabah dari sisi profitabilitas dan apa kendala dalam penetapan Incentive Compatible Constraints. Adapun metode penilitian dalam penelitian ini dengan menggunakan pendekatan kualitatif yang bersifat deskriptif.Pengumpulan data dengan wawancara kepada pihak Bank Pembiayaan Rakyat Syariah Al-washliyah Medan dengan menyertakan dokumentasi. Hasil dari penelitian ini menjelaskan bahwa penetapan Incentive Compatible Constraints dapat menimalisir resiko pembiayaan Mudharabah dari sisi profitabilitas dengan diterapkannya incentive compatible constraints yang dilakukan PT. Bank Pembiayaan Rakyat Syariah Al-washliyah Medan terbukti dapat mencegah kerugian yang ditimbulkan oleh nasabah yang tidak amanah. Hal ini menjadi fakta bahwa PT. Bank Pembiayaan Rakyat Syariah Al-washliyah Medan telah menerapkan incentive compatible constraints dengan baik. Berdasarkan penjelasan tersebut pihak bank memperoleh keuntungan dari hasil kerja sama antara pihak bank dengan nasabah. Kerja sama yang baik kedua belah pihak akan meningkatkan pembiayaan dan meningkatkan profitabilitas.
Fishermen Empowerment Through Product Diversification Viewed from the Maqashid Syariah Perspective in Pantai Labu District Sari, Riski Ardila; Harahap, Rahmat Daim; Jannah, Nurul
BASKARA : Journal of Business and Entrepreneurship Vol 7, No 1 (2024): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.v7i1.24367

Abstract

Economic empowerment is one way to change people's lives for the better. Pantai Labu sub-district is known as a coastal area that has the potential for abundant marine catches.  This study aims to evaluate the effectiveness of the product diversification-based fishermen empowerment program by using the maqashid sharia perspective as an analytical framework. This research was conducted in three fishing villages in Pantai Labu Sub-district, by identifying the potential product diversification that can be produced from marine products. The research method used was a qualitative case study with a descriptive analysis approach. Data collection was carried out through in-depth direct interviews. The results show that product diversification such as seafood processing and home industry development has had a positive impact on the income and food security of fishing communities. In addition, this empowerment also encourages the achievement of Maqasyid Sharia objectives, such as increased income that safeguards wealth (al-mal), increased skills that support the intellect (al-aql), and family welfare that supports offspring (an-nasl). However, despite its great potential, product diversification often faces various challenges in business development, such as capital constraints, limited market access, and lack of product innovation  
Analisis Penerapan Isak 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nirlaba (Studi Kasus Pada Yayasan Perguruan Darul Aman Kota Medan) Anggraini, Tessa; Yafiz, Muhammad; Harahap, Rahmat Daim
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4544

Abstract

This study aims to apply the ISAK 35 concept regarding the Presentation of Financial Statements of Non-Profit-Oriented Entities at the Darul Aman College Foundation, Medan City. The concept of ISAK 35 is to allow non-profit-oriented entities to adjust the descriptions used for several items contained in the financial statements and the financial statements themselves include statements of financial position, statements of comprehensive income, statements of changes in net assets, statements of cash flows, and notes to financial statements. At the Darul Aman College Foundation, Medan City has not implemented or made financial reports in accordance with this concept. The purpose of this study is to find out how the presentation of financial statements at the Darul Aman College Foundation is in accordance with the ISAK 35 concept and to find out the benefits of financial statements that have used ISAK 35 for the Darul Aman Education Foundation.
Pengaruh Total Hutang, Modal Kerja Dan Penjualan Terhadap Laba Pada Perusahaan Hotel, Restoran Dan Pariwisata Yang Terdaftar Di Bursa Efek Indonesia H, Masliannur.; Harmain, Hendra; Harahap, Rahmat Daim
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3144

Abstract

This study aims to determine the effect of total debt, working capital and sales on profits in hotel, restaurant and tourism companies listed on the Indonesian stock exchange. This research is a research that uses secondary data in the form of an annual report which is accessed through www.idx.co.id. The method used is purposive sampling method. The data analysis technique used is panel data regression analysis with Fixed Effect Model estimation which is tested using Eviews version 9. The results show that first, total debt has a negative effect on company profits, this means that total debt is one of the factors in increasing or decreasing profits. produced by the company every year. Second, working capital has a positive effect on company profits, this means that working capital is funds that have been used to finance company operations to earn profits. Third, sales have no effect on profit, this means that the size of the profit earned by the company in a certain period is not influenced by the size of the level of sales successfully carried out by the company. Fourth, total debt, working capital and sales affect the company's profit, so that together the high and low independent variables can affect the size of the company's profit. The value of the R-Square coefficient in this study is 0.7746 which means that the total debt, working capital and sales variables are able to affect profits by 77.46%, while the remaining 22.54% is influenced by variables outside the study.
Analisis Implementasi Prinsip Good Islamic Pension Fund Governance (GIPFG) Dalam Tata Kelola Dana Pensiun POS (DAPENPOS) Sani, Sri Aderafika; Zainarti, Zainarti; Harahap, Rahmat Daim
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4635

Abstract

In the development of sharia pension funds, important actions are needed to strengthen the institution. The most basic action is to uphold the Principles of Good Islamic Pension Fund Governance (GIPFG). This study aims to find out how the management of the Pos Indonesia Pension Fund is in accordance with the principles of Good Islamic Pension Fund Governance, and what are the obstacles in implementing the GIPFG Principles. This research is a qualitative research. Research subjects in this study were taken by purposive sampling, namely the HR department and the Head of Secretariat and General Affairs. The results of this study indicate that according to the guidelines for the implementation of governance of the Pos Indonesia pension fund Number: KD 161/DIRUT/1217 the management of the Pos Indonesia Pension Fund has not been managed in sharia or not in accordance with the Principles of Good Islamic Pension Fund Governance. Dapenpos' obstacles in implementing the Principles of Good Islamic Pension Fund Governance are because this company is not an Islamic company, there is no role of the Sharia Supervisory Board (DPS) which regulates and oversees the management of Postal pension funds, regulatory restrictions on Islamic pension funds, restrictions on Islamic investment instruments, HR restrictions, the unclear management model of Islamic pension funds, as well as the lack of understanding of Islamic pension funds. Currently the management of Pos Indonesia pension funds is guided by the Financial Services Authority Regulation Number 16/POJK.05/2016 concerning Pension Fund Governance which carries out the principles of Good Pension Fund Governance (GPFG), namely Transparency, Accountability, Responsibility, Independence, and Justice.
Analisis Kinerja Pengelolaan Dana Desa Berdasarkan Value For Money di Desa Sitio-Tio Hilir Kabupaten Tapanuli Tengah Tinambunan, Siti May Sarah; Ridwan, M.; Harahap, Rahmat Daim
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4341

Abstract

The public sector is an important aspect of government in facing the economy in the future. Including the smallest category, namely village accounting as a public sector application that also needs to be considered. The public sector has demands to carry out accountability of public funds.  In assessing the performance of the village government through the realization of the budget and expenditure reports can be a review for the village to realize good governance.Performance appraisal using value for money measurement, the author focuses on economic measurement, efficiency and effectiveness. The purpose of this study was to determine the management of village funds based on value for money in the village of Sitio-TioHilir,in assessing the financial performance of the government desaSitio-Tio Hilir Central Tapanuli.The method used is qualitative descriptive, from the results of research using value for money measurement it can be concluded that the financial performance of the village government is not optimal and continues to strive to improve its performance. In terms of economy for three years from 2019-2021is in the economic category.In terms of efficiency, 2019-2020 is inefficient, but 2019 and 2021 are efficient. In terms of effectiveness, 2019 and 2020 were quite effective, while 2018 was effective.
Implementasi Akuntansi Murabahah PSAK 102 Pada Pembiayaan BSI OTO di Bank Syariah Indonesia: Meminimalisir Pembiayaan Tak Tertagih Mulyani, Seri; Harahap, Rahmat Daim; Nurhudiani, Bella; Marhamah, Adelia; Hafnifa, Chairin; Metuah, Marpirah; Anggriani, Erni
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4688

Abstract

Implementation of sharia accounting in accordance with accounting standards is very useful as a form of transparency and accountability of an Islamic financial institution. This study aims to analyze the application of PSAK 102 murabahah accounting to BSI OTO financing at Bank Syariah Indonesia regarding Murabahah financing. And to minimize uncollectible financing and its constraints in murabaha accounting treatment. This research uses a qualitative descriptive approach, while secondary data comes from documents relevant to this research such as annual reports, meeting minutes and financial reports from Bank Syariah Indonesia.Data analysis used in this research is descriptive analysis.
ANALYSIS OF PARTNERSHIP DEVELOPMENT USING ARCHETYPE SYSTEM MODELING IN AN EFFORT TO INCREASE THE LEVERAGE OF TOUGH TEMPE UMKM BUSINESSES IN HUTAGODANG VILLAGE Nasution, Dini Andriani; Harahap, Rahmat Daim; Nasution, Juliana
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12634

Abstract

This research aims to identify the internal environment as strengths and weaknesses and the external environment as opportunities and threats and then formulate alternative strategies that can be implemented regarding the next Tempe SME partnership program. This study examines the leverage of each system archetype model in UMKM partnerships and also uses an internal matrix (IFE) and an external matrix (EFE). From the EFAS and IFAS data calculations above, it can be seen that the company's current position is in quadrant I coordinates (1,946 ; 1,395) namely the expansion (growth) quadrant, which is expected to be able to maintain and sustain the strategy and be able to penetrate the market and develop products. Based on the results of the model simulation process with the Casual Leverage Loop System, it is hoped that there will be several relationship structures between elements that influence each other in UMKM and partners, namely partners from large companies that have industrial scope both in the tofu-tempeh trade chain area and even the soybean import industry. Meanwhile, looking at the results of the partnership structure which was built from three sides, namely as follows: Business information perspective, business competency perspective and business access perspective. Keywords: Partnership, Archetype System, UMKM
Segmentation Analysis Of International Students At Islamic Religious Universities To Increase The Number Of International Students Lubis, Fauzi Arif; Daulay, Aqwa Naser; Harahap, Rahmat Daim
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 1, No 2 (2017): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i3..10974

Abstract

This research aims to segment the formation of students from the Study Program at the Faculty of Islamic Economics and Business at Islamic Religious Colleges in order to increase the number of international students. To solve the problem of this research, the researcher used a qualitative approach. In this study, the researcher aims to analyze the segmentation of international students at Islamic Higher Education Institutions through segmentation testing by examining four components: demographics, geography, psychographics, and behavior. After obtaining test results based on indicators and segment developments, characteristics, structural segmentation, and similarities, the effectiveness of the market will be evident, and segmentation can be established. Based on the findings and discussions in this study, in the Geographic Segmentation, most of the distribution comes from Malaysia (90%), while the rest comes from Thailand (10%). In the Demographic Segmentation, the majority of respondents attended High School (65%) before entering the university, and the income of international students' parents can be categorized into 4,000 – 6,000 Malaysian Ringgit per month and 34,000 – 36,000 baht per month. In the Psychographic and Behavioral Segmentation, the basis for respondents choosing their target university is mostly due to having a feasibility cooperation with their home country (35%), indicating that the degree obtained can be valid in their home country and curriculum compatibility. Seventy-five percent believe that an English preparation program is necessary to facilitate communication and reading reference books during their studies. Furthermore, the way respondents obtain information and motivation to study at their current university is mostly through recommendations from seniors/alumni (60%). Their expectations of the campus are that the degree can be used for job requirements in their home country (45%).
Analisis Dampak Pembangunan Sektor Pariwisata Halal dalam Meningkatan Pendapatan dan Jumlah Tenaga Kerja (Studi Kasus Kecamatan Bahorok) Mawadda, Shinta; Aslami, Nuri; Harahap, Rahmat Daim
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5143

Abstract

Bukit Lawang merupakan salah satu daerah wisata yang terletak di Kecamatan Bahorok, Kabupaten Langkat. Bukit lawang yang terkenal dengan panorama dan keindahan alam yang banyak menarik wisatawan baik lokal maupun wisatawan mancanegara. Penelitian ini bertujuan untuk menganalisis pembangunan pariwisata halal dalam meningkatkan pendapatan dan jumlah tenaga kerja. Metode Penelitian ini menggunakan kualitatif deskriptif. Hasil penelitian ini menunjukkan bahwa pendapatan yang berasal dari pembangunan sektor pariwisata halal belum berdampak terlalu banyak bagi PAD kabupaten langkat secara keseluruhan hal ini disebabkan karena pariwisata halal belum seluruhnya di terapkan dan dikelola dengan baik oleh pemerintah. sedangkan tenaga kerja semakin meningkat akibat meledaknya jumlah pengunjung di tempat wisata tersebut pernah tranding di sosial media dengan caranya yang unik menggunakan pembayaran sistem dinar dirham. Tiba tahun 2021 penyebaran virus corona yang membuat tenaga kerja di wisata tersebut harus dirumahkan (PHK) karena berkurangnya pendapatan yang tidak cukup untuk membayar upah mereka.
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