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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 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 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) 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 Amkop Management Accounting Review (AMAR) IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JER ManBiz: Journal of Management and Business Journal of Ekonomics, Finance, and Management Studies As-Syirkah: Islamic Economic & Financial Journal
Harahap, Rahmat Daim
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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.
Strategi Pengembangan Pasar Digital dalam Mendukung Industri Fashion Halal Di Indonesia Daulay, Aisy Salwa; Imsar, Imsar; Harahap, Rahmat Daim
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol. 5 No. 1 (2023)
Publisher : Fakultas Syariah INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almanhaj.v5i1.2918

Abstract

Pasar digital di Indonesia mengalami perkembangan yang cukup signifikan. Perkembangan tersebut dimanfaatkan oleh masyarakat Indonesia yang bermayoritas memeluk agama islam. Menerapkan pola hidup halal adalah hak setiap muslim dalam melakukan jual beli. Pasar digital menyesuaikan dengan pola hidup masyarakat Indonesia, dengan cara menghadirkan fitur halal. Namun industri halal di Indonesia memiliki perbedaan perkembangan antar sektor, hal ini membuat penulis tertarik untuk mengangkat penelitian terkait perkembangan industri fashion halal yang cukup berkembang dibanding sektor lainnya. Dilaksanakannya penelitian ini untuk mengetahui strategi pengembangan pasar seperti apa yang tepat dalam mendukung industri fashion halal di Indonesia. Penelitian ini menggunakan pendekatan kualitatif dengan menggunakan analisis SWOT untuk mengetahui kekuatan, kelemahan, peluang dan ancaman pasar. Analisis dilihat dari matrik IFE dan EFE yang diperoleh dari informan yang merupakan penjual produk fashion halal di pasar digital. Hasil penelitian menunjukkan bahwa strategi agresif adalah staregi yang tepat dalam mendukung fashion halal untuk terus memaksimalkan kekuatan serta peluang yang ada. Dengan banyaknya jumlah masyarakat muslim di Indonesia, maka pasar digital dapat memanfaatkan teknologi yang berkembang sehingga halal e-commerce dapat menjadi upaya dalam mendorong pengembangan industri fashion halal di Indonesia.
Analisis Implementasi Strategi Pemasaran Asuransi Pendidikan Mitra Iqra Plus Dalam Kajian Asuransi Syariah Andriani, Atika; Ramadhani, Sri; Harahap, Rahmat Daim
ManBiz: Journal of Management and Business Vol. 2 No. 2 (2023): ManBiz: Journal of Management and Business 
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v2i2.5548

Abstract

    Atika Andriani1, Sri Ramadhani, Rahmat Daim Harahap2 1 FEBI UIN Sumatera Utara, Indonesia atikaandriani98@gmail.com1, Sriramadhani@gmail.com2, rdainharahap@uinsu.ac.id3   ABSTRACT Mitra Iqra Plus is one of the products owned by PT. Bumiputera Sharia Life Insurance, KPS Medan, which aims to help fund children's education. The purpose of this study was to determine the implementation of Mitra Iqra Plus' educational insurance marketing strategy in the study of sharia insurance at PT Asuransi Jiwa Syariah Bumiputera, KPS Medan, the application of sharia principles in the implementation of marketing life insurance products at PT Asuransi Jiwa Syariah Bumiputera, KPS Medan, and challenges in implementing sharia. marketing conducted by PT Asuransi Jiwa Syariah Bumiputera, KPS Medan. This type of research uses qualitative research. Data collection techniques in the form of interviews, observations, and documentation. The data analysis technique used is to reduce the data, present the data, then draw conclusions. The results show that PT Asuransi Jiwa Syariah Bumiputera, KPS Medan implements according to sharia marketing principles starting from Wisdom (Strategy), Needs (Needs), Halal (Tayyibat), Welfare (Falah), Mutual Consent. The inhibiting factors in implementing the Mitra Iqra Plus educational insurance marketing strategy are the lack of public knowledge about sharia insurance, lack of public trust in sharia insurance, lack of agents and customers who are difficult to collect for premium payments. The challenge is the lack of technology development, the weak market share of PT. AJS Bumiputera due to lack of support from the government and the community. Keywords: Implementation of Sharia Marketing Strategy, Mitra Iqra Plus, Sharia Insurance.
Peran Pemerintah Dalam Program Pariwisata Berkelanjutan Dalam Upaya Mewujudkan Sustainabel Development Goals (SDGs) di Kawasan Danau Toba Hakim, Ahkamil; Bi Rahmani, Nur Ahmadi; Harahap, Rahmat Daim
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1434

Abstract

Penelitian ini bertujuan untuk mengetahui Peran Pemerintah Dalam Program Pariwisata Berkelanjutan Dalam Upaya Mewujudkan Sustainabel Development Goals (SDGs) di Kawasan Danau Toba. Selama ini yang menjadi masalah sehingga Danau Toba tidak memberikan dampak yang positif bagi perkembangan ekonomi masyarakat yang hidup di sana dan hanya dinikmati oleh segelintir orang, dan tidak memberikan dampak yang cukup besar bagi negara adalah masalah infrastuktur Danau Toba yaitu masalah pembangunan sarana dan prasarana yang menjadi pusat tumbuhnya perekonomian dari 4 kabupaten yang mengelilingi kawasan Danau Toba tidak berkembang dengan baik. Metode Penelitian ini adalah Kualitatif. Data yang digunakan dalam penelitian ini bersumber dari data sekunder yang berasal dari buku, jurnal, artikel, dokumen laporan dan peraturan perundangan-undangan yang dipergunakan untuk mengelaborasi dan menjawab permasalahan penelitian yang diangkat, yaitu urgensi peran pemerintah dalam pengembangan wisata berkelanjutan di Sumatera Utara. Hasil penelitian adalah Pemerintah sebagai fasilitator yaitu meningkatkan atau menyediakan sarana dan prasarana penunjang bagi wisatawan. Peran pemerintah sebagai regulator yaitu membuat peraturan dan kebijakan dalam pengelolaan pariwisata. Peran pemerintah sebagai motivator yaitu masih belum optimal, oleh karena itu motivasi diperlukan berupa sosialisasi, pelatihan maupun dana stimulant agar dapat mengembangakan pengelolaan pariwisata di Danau Toba. Peran Pemerintah Dalam Program Pariwisata Berkelanjutan Dalam Upaya Mewujudkan Sustainabel Development Goals (SDGs) di Danau Toba yaitu pengembangan secara berkelanjutan memiliki kontribusi pada Sustainable Development Goals (SDGs), yang diharapkan dapat menjamin keberlangsungan atas pemanfaatan sumber daya alam, ekonomi, dan kearifan lokal dengan menganut tiga aspek yaitu economic (prosperity), ecological (planet), dan social & cultural (people).
Strategic Disconnection in Islamic Mortgage Finance amid Socially Mediated Consumer Expectations Dalimunthe, Fitriyani; Nasution, Muhammad Lathief Ilhamy; Harahap, Rahmat Daim
Journal of Social Commerce Vol. 5 No. 1 (2025): Journal of Social Commerce
Publisher : Celebes Scholar pg

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56209/jommerce.v5i1.152

Abstract

This paper carries out a critical analysis of the strategic performance and institutional articulation of the IB Griya mortgage financing product of PT. Bank Indoswara BNI Batam. Partly because the product is structurally sound, based on the Murabahah contract, and entirely compliant with the sharia related legal norms, continuing and inefficient performance in terms of meeting financing objectives illustrates more fundamental institutional morbidity. This study identifies five interlinked weaknesses through a qualitative approach of a case study method by combining in-depth interviews, an analysis of documents, and observations in the field, where five interconnected weaknesses are revealed including product-market inhomogeneity, inflexible and behaviorally inconsistent pricing policy, ineffective promotion communication, socially indifferent service provision, and an extreme lack of strategic planning and partnership building. Instead of blaming the macroeconomic fluctuation or consumer lack of knowledge, the results identify the issue on the epistemic structure and strategic culture within the institution. This paper maintains that Islamic mortgage finance will not perform based on mere juridical legitimation; however, it would be supported by the strategic reflexivity, relationship sense of trust development, emotional consistent service designing, and institutional behaviours run through the communities. So as evidenced by the case of IB Griya, unless it expands the narrative resonance, user-centric programming and multi-actor ecosystems of partnerships, there is a danger that sharia-compliant goods will become morally good, yet behaviorally peripheral.
Analisis Pengaruh Kinerja Bank Umum Syariah Dengan Pendekatan Sharia Conformity And Profitability (SCnP) Terhadap Pertumbuhan Dana Pihak Ketiga Harahap, Rahmat Daim; Imsar; Ramadhani, Hafiz Aryo
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1228.109 KB) | DOI: 10.59086/jam.v1i1.10

Abstract

This research is motivated by the movement of Third Party Fund growth which fluctuates from year to year both in terms of nominal and amount in Islamic commercial banks. Therefore, it is necessary to measure the performance of Islamic banks using the concept of a combination of the sharia side and the conventional side. This study aims to determine the effect of Islamic income, profit sharing, return on assets, and net profit margin on the growth of third-party funds for Islamic commercial banks from 2016-to 2020. The research method uses a quantitative approach with data sources obtained from the official website of the Financial Services Authority, Islamic Banking Statistics, and the official website of each Islamic commercial bank. The analysis technique used is the multiple linear regression test. The results of this study indicate that the variables of Sharia Income, Profit Sharing, ROA, and NPM simultaneously have a positive and significant influence on the growth of BUS Third Party Funds. then partially this also applies. it can be stated that the measurement of the performance of Islamic commercial banks using the principles of sharia conformity and profitability can be used as a basis for sharia bank stakeholders to take future steps.
Co-Authors ,., yusrizal ADITYA NUGRAHA Agung Nugraha Albani Nst , M. Syukri Ananti, Aurensia Andri Soemitra Andriani, Atika 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 Harahap, Muhammad Ikhsan 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 Mahvi, Muhammad Rizky Makarim, Naylatussalwa Marliana Marliana, Marliana Marliyah Marliyah, Marliyah Mawadda, Shinta Mufti, Muhammad Ikhsan Muhammad Arif 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 Rahma, Tri Inda Fadhila Rahmani, Nur Ahmadi Bi Rahmi Syahriza, Rahmi Ramadani, Feni Ramadhani, Hafiz Aryo Ramadhani, Nabila Ramadhani, Sri 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 Tuti Anggraini Wahyu Syarvina Wardani, Aisyatul Windari, Fitri YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yuditia, Oppi Yolanda Yunni, Yunni Zuhrinal M. Nawawi Zulfarahmi, Zulfarahmi