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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Jurnal EMT KITA SEIKO : Journal of Management & Business EQIEN - JURNAL EKONOMI DAN BISNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JOURNAL OF APPLIED BUSINESS ADMINISTRATION Journal of Humanities and Social Studies Almana : Jurnal Manajemen dan Bisnis At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Tasharruf: Journal Economics and Business of Islam Jurnal Sains dan Teknologi 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 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) Jurnal Ekonomika Dan Bisnis Balance : Jurnal Akuntansi dan Manajemen Bursa : Jurnal Ekonomi dan Bisnis Journal of Social Commerce Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Madani: Multidisciplinary Scientific Journal IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JER As-Syirkah: Islamic Economic & Financial Journal
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JOINT BUSINESS GROUP (KUBE) DEVELOMENT MODEL USING THE MASLAHAH APPROACH (CASE STUDY OF KUBE MEKAR SARI, BENGKALIS REGENCY) Padlan, Rizky; ,., yusrizal; Harahap, Rahmat Daim
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 18, No 4: October - December 2025
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v18i4.31870

Abstract

AbstractThis study analyzes the development model of the Mekar Sari Joint Business Group (KUBE) in Bengkalis Regency using a maslahah approach. KUBE Mekar Sari, a sewing business entity established in 2021, faces significant challenges in terms of sustainability and independence, particularly related to lax internal management, unsystematic financial management, and minimal member participation and effective external assistance. Using a qualitative approach with a case study method, data was collected through in-depth interviews, observations, and document analysis. Analysis was conducted through the lens of maslahah (maqashid al-syari'ah), encompassing hifz al-Dīn, hifz al-Nafs, hifz al-‘Aql, hifz al-Nasl, and hifz al-Māl. The findings indicate that although KUBE Mekar Sari has internalized ethical values (hifz al-Dīn) and provides work flexibility that supports psychological well-being and family responsibility (hifz al-Nafs and hifz al-Nasl), there is a significant gap in the aspects of asset management (hifz al-māl) and knowledge development/participation (hifz al-‘aql). This study concludes that the KUBE Mekar Sari development model is not yet optimal in achieving holistic well-being due to fundamental weaknesses in internal management and the quality of mentoring. Therefore, it is recommended to strengthen internal management based on maslahah, improve the quality of sustainable mentoring, and develop members' capacity to achieve greater independence and sustainability.Keywords: Cooperative Business Group (KUBE), Maslahah, Economic Empowerment, Case Study, Maqashid al-Syari'ah
Analisis Kinerja Keuangan dan Risiko Pembiayaan dalam Penerapan Prinsip Syariah pada Bank Syariah Yunni, Yunni; Harahap, Rahmat Daim; Anggraini, Tuti
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.8248

Abstract

The rapid growth of the Islamic banking industry in Indonesia has not been matched by institutional strengthening at the micro level, particularly within Islamic Rural Banks (BPRS). This study aims to analyze the financial performance and financing risk of PT. BPRS Puduarta Insani from 2021 to 2024, and to evaluate the implementation of Sharia principles in operational practices from the perspective of Account Officers (AOs). Employing a qualitative approach, the research utilizes in-depth interviews supported by secondary financial data and applies thematic analysis. The findings reveal a significant phenomenon of pseudo-compliance, where Sharia principles are fulfilled formally but not substantively. This practice, driven by institutional pressure to achieve financing targets, directly contributes to a deteriorating portfolio quality and distortion in the application of Sharia contracts. The issue is further exacerbated by limitations in AO capacity, a weak monitoring system, and the lack of standardized recovery procedures, compounding risk management challenges. This study recommends institutional reform through the rationalization of financing targets, enhancement of operational Sharia training, and digitalization of monitoring systems to ensure a sustainable balance between financial performance and Sharia integrity.
Analysis the Influence of Sharia Compliance, Islamic Financial Literacy, and Risk Perception on Islamic Stock Investment Decisions in the Bibit Application Nasution, Rahmad Mulia Tama; Harahap, Muhammad Ikhsan; Harahap, Rahmat Daim
Almana : Jurnal Manajemen dan Bisnis Vol 9 No 1 (2025): April
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v9i1.2826

Abstract

This study aims to determine the effect of Sharia Compliance (X1), Sharia Financial Literacy (X2) and Risk Perception (X3) on Sharia Stock Investment Decisions (Y) in the Bibit application, study of students of the Faculty of Economics and Islamic Business UINSU. This study uses a quantitative approach method. The data used in this study are primary data. Data collection in this study used a questionnaire to 100 respondents of FEBI UINSU students who use the Bibit application. The sampling method in this study uses the Slovin formula and the determination of samples / respondents using non-random purposive sampling with the criteria of respondents of FEBI UINSU students who invest in Islamic stocks in the Bibit application. Data processing and analysis using multiple linear regression methods which include data quality tests, classical assumption tests and hypothesis testing. The results showed that simultaneously the influence of X1, X2, X3 had a positive and significant effect on Y, partially only X3 had a positive and significant effect on Y. The results of testing the coefficient of determination R Square of 0.203 or 20.3%, indicate that the independent variable (X) contributes to the influence or is able to explain the dependent variable (Y) or the Islamic stock investment decision in the Bibit application for FEBI UINSU students.
Pengaruh Selfesteem, Adaptabilitas Karir terhadap Kinerja Karyawan dengan Perceived Organizational Support sebagai Variabel Mediasi: Studi Kasus: Karyawan Bank Sumut Syariah KC Kota Padangsidempuan Fauziah, Isna; Anggraini, Tuti; Harahap, Rahmat Daim
As-Syirkah: Islamic Economic & Financial Journal Vol. 2 No. 2 (2023): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/0x92pz55

Abstract

This research aims to determine the effect of self-esteem, career adaptability on employee performance with perceived organizational support as a mediating variable. The population of this research is employees of PT. Bank Sumut Syariah KC Padangsidimpuan City. The sample size was 30 people taken based on non-probability sampling. The questionnaire is a data collection tool used in this research, while the type is quantitative research. The data analysis technique uses path analysis with the SPSS Version 22 program. The findings of this research are 1) self-esteem has a positive and significant effect on perceived organizational support. 2) career adaptability has a positive and significant effect on perceived organizational support. 3) self-esteem has a positive and significant effect on performance. 4) career adaptability has a positive and significant effect on performance. 5) perceived organizational support has a positive and significant effect on performance. 6) self-esteem does not have a positive and significant effect on employee performance through perceived organizational support. 7) self-esteem does not have a positive and significant effect on performance through perceived organizational support at PT. Bank Sumut Syariah KC Padangsidimpuan.
Pengaruh Capital Adequacy Ratio, Profit Sharing Ratio terhadap Return On Asset dengan Non Perfoming Financing sebagai Variabel Moderating pada Bank Umum Syariah di Indonesia Imsar; Harahap, Rahmat Daim; Purba, Ice Rahwani
As-Syirkah: Islamic Economic & Financial Journal Vol. 2 No. 2 (2023): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/87nc9383

Abstract

This research aims to determine the effect of Capital Adequacy Ratio (CAR), Profit Sharing Ratio (PSR), on Return on Assets (ROA) with Non-Performing Financing (NPF) as a moderating variable in Islamic Commercial Banks in Indonesia. This type of research is quantitative research with the data source used is secondary data. This research uses annual financial report data from Sharia Commercial Banks in Indonesia for 2017-2021. The research sample is Sharia Commercial Banks in Indonesia in 2017-2022. The sample was selected using a purposive sampling technique to obtain seven Sharia Commercial Banks. Data processing and analysis techniques using Descriptive Statistical Analysis, Classic Assumption Test, Multiple Linear Test, Hypothesis Test and MRA Test. The program used for calculations uses SPSS version 25 and then the results from SPSS are interpreted. Capital Adequacy Ratio (CAR) has a significant influence on Return On Assets (ROA). The results of this research show that the Profit Sharing Ratio (PSR) has a significant effect on Return On Assets (ROA). Capital Adequacy Ratio (CAR) and Profit Sharing Ratio (PSR) simultaneously influence Return On Assets (ROA). The R Square (R2) value obtained was 0.441 or 44.1%, indicating that CAR(X1) and PSR (X2) only had an effect of 44.1%. Meanwhile, 55.9% was influenced by other factors outside the research. Non-Performing Financing (NPF) cannot moderate the influence of Capital Adequacy Ratio (CAR) on Return On Assets (ROA). Non-Performing Financing (NPF) cannot moderate the influence of Profit Sharing Ratio (PSR) on Return On Assets (ROA). Non-Performing Financing (NPF) cannot moderate the influence of Capital Adequacy Ratio (CAR) and Profit Sharing Ratio (PSR) on Return On Assets (ROA).
Analisis Penerapan Sistem Informasi Akuntansi dan Pengendalian Internal Persediaan Bahan Baku pada Coffee Station Azhari, Dhea Maura; Marliyah; Harahap, Rahmat Daim
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/z9wj8860

Abstract

This research was conducted at a company engaged in manufacturing, called Coffee Station. This research aims to find out how the accounting information system is implemented and the implementation of internal control of raw material inventory at the Coffee Station. This research method uses a qualitative method with a descriptive approach. Data collection techniques used were documentation and interviews with several employees at the Coffee Station. The results of this research indicate that the implementation of the raw material inventory accounting information system is still carried out manually, due to human resources who are less competent in the fields of accounting and computerization. However, they have implemented good procedures so that there is no shortage of raw material supplies. The implementation of internal control over raw material supplies has not been fully effective. Company management has implemented several internal control concepts and principles, however manual recording can pose risks to the company and in control activities there are still dual functions in the purchasing and recording of raw materials.
Analisis Kinerja Sumber Daya Manusia dan Dampaknya pada Kinerja Keuangan PT. Perkebunan Nusantara IV Regional I Medan Siregar, Rizky Ananda Dafitra; Sudiarti, Sri; Harahap, Rahmat Daim
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/2a636g17

Abstract

Penelitian ini bertujuan untuk mengeksplorasi dampak kinerja sumber daya manusia (SDM) terhadap kinerja keuangan di PT Perkebunan Nusantara IV Regional I Medan. Dengan latar belakang pentingnya SDM dalam meningkatkan produktivitas dan efisiensi operasional, penelitian ini berfokus pada hubungan antara kinerja SDM dan hasil keuangan perusahaan, serta upaya-upaya yang diterapkan untuk mengoptimalkan kinerja SDM demi mencapai kinerja keuangan yang lebih baik, Metode yang digunakan dalam penelitian ini adalah analisis deskriptif dengan pendekatan kualitatif. Data dikumpulkan melalui wawancara mendalam dengan staf perusahaan dan analisis dokumen terkait kinerja SDM dan keuangan. Penelitian ini mengidentifikasi indikator-indikator utama seperti produktivitas, efisiensi operasional, dan retensi karyawan, serta mengevaluasi upaya-upaya yang dilakukan perusahaan dalam meningkatkan kinerja SDM. Hasil penelitian menunjukkan bahwa kinerja SDM di PT Perkebunan Nusantara IV Regional I Medan sudah cukup optimal, namun masih terdapat beberapa karyawan yang kurang efektif. Kinerja karyawan yang baik berdampak positif terhadap produktivitas dan pendapatan perusahaan, yang pada gilirannya mempengaruhi kinerja keuangan secara signifikan. Upaya-upaya yang dilakukan perusahaan, seperti pelatihan, penerapan sistem manajemen kinerja, dan peningkatan kesejahteraan, terbukti berkontribusi pada perbaikan kinerja keuangan.  
Analysis of the Influence of Customer Satisfaction on Mobile Banking Services at One of the State Owned Banks in Medan Nasution, Ferdi Dermawan; Harahap, Rahmat Daim
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 2 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i2.243

Abstract

This research aims to determine the influence of mobile banking user-friendliness, mobile banking usage risks, and mobile banking service features on mobile banking services, both simultaneously and partially. The sample used in this study consisted of 30 participants. The research method employed a quantitative descriptive approach with multiple linear regression analysis techniques. The results of this study indicate that simultaneously, the variables of mobile banking user-friendliness and mobile banking service features have a positive and significant impact on customer satisfaction with mobile banking services. Partially, only the variable of mobile banking usage risks has a positive but nonsignificant influence on mobile banking services. The influence of service quality found in mobile banking is 58%, while 42% is influenced by other variables outside of this regression model.
Analisis Dampak Pembangunan Jalan Alternatif Langkat-Kabupaten Karo Terhadap Peningkatan Daya Tarik Tempat Wisata dan Kesejahteraan Ekonomi Komunitas Lokal Br Tarigan, Emi Yani Teta; Harahap, Rahmat Daim; Dharma, Budi
Eqien - Jurnal Ekonomi dan Bisnis Vol 13 No 02 (2024): Eqien Journal Of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v13i02.1813

Abstract

Infrastructure plays a crucial role in regional development, facilitating the growth of tourism and the economy. The alternative road between Langkat and Karo District aims to enhance distribution equity and tourism potential. This study aims to evaluate the impact of developing this alternative road on enhancing the attractiveness of tourist spots and the economic welfare of the local community. The research methodology employed is an exploratory qualitative approach, involving data collection through observation and interviews, as well as the use of triangulation techniques to ensure data validity. The findings indicate an increase in the attractiveness of tourist destinations in Pamah Simelir, characterized by the growth of new tourist spots and an increase in the Original Revenue (PAD) of Langkat District through recreational and sports fees. Additionally, there has been an increase in job absorption and income for the local community around the area. The main conclusion of this study is that the development of the alternative road between Langkat and Karo District has a significant positive impact on local tourism and economy. The implications of this research underscore the importance of sustainable infrastructure development to support economic growth and the welfare of the local community.
Penguatan Moderasi Beragama Di Kelurahan Tanjung Selamat Kecamatan Padang Tualang Kabupaten Langkat Hasibuan, Patimah; Harahap, Rahmat Daim; Nugraha, Aditya; Siregar, Khairunnisa; Ananti, Aurensia; Ramadhani, Nabila; Harahap, Hasyim Thahara
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.15540

Abstract

Desa Tanjung Selamat terletak di Kabupaten Langkat, Sumatera Utara, dan merupakan bagian dari Kecamatan Padang Tualang. Demografinya mencakup perincian penting seperti jumlah penduduk, distribusi usia, pekerjaan, tingkat pendidikan, dan karakteristik sosial ekonomi lainnya, seperti banyak masyarakat pedesaan lainnya di Indonesia. Program Moderasi Beragama KKN 167 Langkat dimulai dengan identifikasi masalah dan potensi di Kelurahan Tanjung Selamat. Diskusi dengan pemangku kepentingan, termasuk tokoh masyarakat dan pemerintah lokal, menggarisbawahi adanya dukungan untuk inisiatif moderasi beragama dan kebutuhan mendesak untuk program yang dapat mengatasi ketegangan serta mempromosikan toleransi. Ini melibatkan survei awal untuk memahami kondisi kerukunan beragama, serta mengidentifikasi potensi masalah seperti konflik agama dan potensi positif seperti peran tokoh agama dan komunitas lintas agama. Di banyak desa di Sumatera Utara, budaya gotong royong dalam kegiatan sosial sering kali melibatkan seluruh masyarakat tanpa memandang agama. Hal ini memperkuat solidaritas sosial dan menciptakan ruang yang positif untuk moderasi beragama. Tantangan utama dalam moderasi beragama adalah dominasi kelompok mayoritas yang dapat menyebabkan perasaan terpinggirkan bagi kelompok minoritas. Disiplin kerja memiliki pengaruh signifikan terhadap kinerja karyawan. Hasil uji t menunjukkan bahwa disiplin kerja secara statistik berpengaruh positif terhadap kinerja, dengan nilai t sebesar 3.861 dan p-value 0.000. Semakin tinggi tingkat disiplin kerja karyawan, semakin baik kinerja yang dicapai. Kompensasi terbukti berpengaruh signifikan terhadap kinerja karyawan.
Co-Authors ,., yusrizal ADITYA NUGRAHA Agung Nugraha Albani Nst , M. Syukri Ananti, Aurensia Andri Soemitra Apriliani, Nurhalimah Aqwa Naser Daulay Arifin Fauzi Lubis Atmaja, Ardi Azhari, Dhea Maura Batubara, Soraya Alyya Syam Berutu, Irsyadiah Dermaini Bi Rahmani, Nur Ahmadi Br Tarigan, Emi Yani Teta Dalimunthe, Fitriyani Daulay, Aisy Salwa Dhalimunthe, Ahmad Amin Dharma, Budi Endang Kurniawati, Endang Hafiza, Dara Hakim, Ahkamil Harahap, Agung Setiawan Harahap, Hasyim Thahara Hasibuan, Fauzan Fahmi Hasibuan, Hamidah Rohimah Hasibuan, Patimah Hendra Harmain Imsar Imsar, Imsar Indahsari, Lily Nur Indradewa, Rhian Isna Fauziah, Isna Julita Julita Laylan Syafina Lubis, Nadratul Hasanah Marliana Marliana, Marliana Marliyah Marliyah, Marliyah Mawadda, Shinta Mufti, Muhammad Ikhsan Muhammad Arif Muhammad Ikhsan Harahap Muhammad Lathief Ilhamy Nasution Muhammad Syukri Albani Nasution Munthe, Yuli Noviah Nasution, Anisah Salsabila Nasution, Dini Andriani Nasution, Ferdi Dermawan Nasution, Juliana Nasution, Rahmad Mulia Tama Nuri Aslami Nurul Jannah Padlan, Rizky Panjaitan, Latifah Hanum Br Purba, Ice Rahwani Putri, Andini Eka Rahmani, Nur Ahmadi Bi Rahmi Syahriza, Rahmi Ramadani, Feni Ramadhani, Hafiz Aryo Ramadhani, Nabila Ripaldo Hasibuan, Muhammad Rezki Rokan, Mustafa Kamal Sabrinasyah, Ajengesti Latifah Sardini, Syafira Sari, Riski Ardila Siregar, Khairunnisa Siregar, Rizky Ananda Dafitra Siregar, Wardah Hinayah Sri Sudiarti Sugianto Sugianto Suwarni Suwarni Syari, Meilya Evita Tri Inda Fadhila Rahma Tuti Anggraini Wahyu Syarvina Wardani, Aisyatul Windari, Fitri Yenni Samri Juliati Nasution Yuditia, Oppi Yolanda Yunni, Yunni Zuhrinal M Nawawi Zulfarahmi, Zulfarahmi