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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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Pengaruh Experiental Marketing Dan Customer Value Terhadap Customer Loyalty Melalui Customer Satisfaction Sebagai Variabel Intervening Pada Pelanggan Café Indahsari, Lily Nur; Arif, Muhammad; Harahap, Rahmat Daim
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 3 No. 2 (2023): Mei - Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v3i2.775

Abstract

This study aims to examine the Effect of Experiential Marketing and Customer Value on Customer Loyalty through Cutomer Satisfaction as an Intervening Variable in Free Time Cafe Customers in Air Batu, both partially and simultaneously, and also by path analysis. This study used quantitative methods with data collection using Likert scale method. The subjects used in this study were consumers of Leisure Cafe in Air Batu which amounted to 100 people and were taken using axial sampling. Data analysis techniques through IBM SPSS statistical program 25. The results of this study showed that overall for each partial test stated significant and positive effect between variables. Where from the statistical results states the value of α < 0.05. In the path analysis test also states that there is a direct influence and indirect influence on each variable connected through variable z. And also simultaneously shows that there is an influence of Experiential Marketing and Customer Value together affect Customer Loyalty through the variable Customer Satisfaction, based on the calculated F value of 317,643 with a significant value of 0.000 < 0.05. With an efficiency of determination of 80.2%. So the results of the study, as a whole in partial and simultaneous trials state that it is influential and significant.
Faktor-Faktor Yang Mempengaruhi Kinerja Karyawan Dalam Perspektif Manajemen Sumber Daya Manusia Islami Pada CV. Ono Trans Sejahtera Windari, Fitri; Nasution, Yenni Samri Juliati; Harahap, Rahmat Daim
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 3 No. 2 (2023): Mei - Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v3i2.830

Abstract

This study aims to examine the factors that influence employee performance in the perspective of Islamic human resource management on CV. Ono Trans Sejahtera either partially or simultaneously. This study used quantitative methods with data collection using Likert scale method. The subjects used in this study were CV employees. Ono Trans Sejahtera totaled 35 people and was taken using total sampling. Data analysis techniques through IBM SPSS statistical program 25. The results of this study show that Hypothesis one, wages have a positive and significant effect on employee performance with a significant value of 0.029 ˂ 0.05. Hypothesis two, work motivation has a positive and significant effect on employee performance with a significant value of 0.025 ˂ 0.05. Hypothesis three, work discipline has a positive and significant effect on employee performance with a significant value of 0.009 ˂ 0.05. Hypothesis four, the work environment has a positive and significant effect on employee performance with a significant value of 0.000 ˂ 0.05. And Fifth, simultaneously the variables of wages, work motivation, work discipline, and work environment have a positive and significant effect on employee performance with a significant value of 0.000 ˂ 0.05. With a Coefficient of Determination of 93.4%. So from the results of the study, overall in partial and simultaneous trials stated that it was influential and significant.
Evaluasi Laporan Pertanggung Jawaban pada Kontrak Asuransi Berdasarkan PSAK 108: Studi Kasus PT Allianz Life Indonesia Vision Batu Bara Mdn 138 Apriliani, Nurhalimah; Harmain, Hendra; Harahap, Rahmat Daim
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.605

Abstract

Statement of Financial Accounting Standards (PSAK) 108 is an accounting standard that is used as a guide for accountants in the recognition, measurement and presentation of sharia insurance transactions. This research aims to produce financial reports that are accurate, reliable and relevant so as to make people believe in the company. The method used in this study uses a qualitative descriptive research method. The subject of this research is the administrative and financial staff of PT. Allianz, which records company transactions. Analysis that is based on the notions or facts as they are in a systematic and accurate way. Data analysis techniques include data reduction, data presentation, and drawing conclusions. Based on the results of the research that has been done, it can be concluded that the Evaluation of Liability Reports on Insurance Contracts at PT. Allianz Life Indonesia Vision Coal MDN 138 The company accepts premium payments and develops business activities with a purely profit orientation, ignoring several syar'i prohibitions such as the elements of maisir, gharar and usury. Compliance with PSAK in sharia insurance contracts in companies that comply with financial rules according to accounting standards, despite the fact that much remains to be evaluated in terms of insurance claims. Keywords : Liability Report, Insurance Contract, PSAK 108.
Determinants of Human Development Index Using Asy Syatibi’s Maqashid Sharia Approach in North Sumatra Province Sardini, Syafira; Nasution, Muhammad Lathief Ilhamy; Harahap, Rahmat Daim
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3904

Abstract

This study uses Asy-Syatibi’s Maqashid Sharia approach to identify the factors that influence the Human Development Index in North Sumatra Province. This research is quantitative research with the type of time series data in which the data is arranged in a time series. During the observation period from 2013 to 2022, thus the study uses 10 years of observation time. The data analysis technique uses the classical assumption test and multiple linear regression using the Eviews application as its processing. The results of this study indicate that the Hifdzu Nafs and Hifdzu Nasl variables have a significant and positive effect on the Human Development Index in North Sumatra. Meanwhile, the Human Development Index in North Sumatra Province is not affected by Hifdzu’ Aql and Hifdzu Maal.
Dompet Dhuafa Waspada Strategy in Empowering the Mustahik Economy for Sustainable Economic Development Berutu, Irsyadiah Dermaini; Marliyah, Marliyah; Harahap, Rahmat Daim
Tasharruf: Journal Economics and Business of Islam Vol 10, No 1 (2025): JUNE
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v10i1.3897

Abstract

Productive zakat is a strategic instrument for reducing poverty and enhancing community welfare, yet its implementation often encounters managerial and contextual challenges. This study aims to analyze the strategy of Dompet Dhuafa Waspada in Medan’s in empowering mustahik through productive zakat programs, specifically those involving business capital grants, skills training, and continuous mentoring within the Menjahit Harapan Dhuafa programme, Livestock Center, and Rumah Tempe initiatives. Using a qualitative case study approach supported by the SOAR (Strengths, Opportunities, Aspirations, Results) framework, data were obtained through in-depth interviews, observations, questionnaires, and documentation. The findings show that Dompet Dhuafa Waspada in Medan possesses strong internal capacities (score 19.6) and clear strategic aspirations (score 19.4), positioning the institution in the SA quadrant, which emphasizes maximizing strengths to achieve long-term goals. The study reveals that the implementation of productive zakat includes structured business assistance, capital distribution, skills development, and marketplace facilitation; however, the program also faces several challenges. These include limited capital scalability, variability in mustahik entrepreneurial readiness, dependence on external market dynamics, and constraints in long-term monitoring. Despite these obstacles, the program successfully increases mustahik income, improves business independence, and generates measurable socio-economic benefits when integrated with consistent mentoring and cross-sector collaboration. This research provides a balanced evaluation of both the achievements and limitations of productive zakat implementation in Medan and offers an empirical foundation for strengthening institutional strategies and public policies that support sustainable poverty alleviation aligned with the Sustainable Development Goals.
Analisis Tingkat Penggunaan Rekening Bank Syariah Dalam Investasi Saham Syariah Pada Mahasiswa Fakultas Ekonomi dan Bisnis Islam UINSU Batubara, Soraya Alyya Syam; Syahriza, Rahmi; Harahap, Rahmat Daim
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1583

Abstract

Penelitian ini bertujuan untuk mengidentifikasi tingkat penggunaan rekening bank syariah oleh mahasiswa Fakultas Ekonomi dan Bisnis Islam (FEBI) UIN Sumatera Utara yang terlibat atau berminat dalam investasi saham syariah. Penelitian ini menggunakan pendekatan Studi Kasus, difokuskan pada mahasiswa FEBI UINSU yang memiliki ketertarikan atau pengalaman dalam investasi saham syariah. Pengumpulan data dilakukan melalui wawancara semi terstruktur terhadap beberapa informan yang dipilih secara purposive sampling yakni mahasiswa yang dianggap relevan dengan tujuan penelitian. Teknik analisis data kualitatif diaplikasikan dengan menggunakan bantuan software NVivo. Hasil penelitian menunjukkan bahwa penggunaan rekening syariah di kalangan mahasiswa masih bersifat terbatas dan belum sepenuhnya diarahkan untuk aktivitas investasi saham. Faktor utama yang memengaruhi keputusan investasi mahasiswa meliputi potensi keuntungan, reputasi emiten, persepsi terhadap sistem syariah, serta kondisi keuangan pribadi. Kendala yang dihadapi mencakup kurangnya pemahaman terhadap mekanisme investasi syariah, keterbatasan literasi keuangan, modal yang minim, serta ketidaksesuaian teknis antara rekening syariah dengan beberapa platform investasi. Penelitian ini menegaskan meskipun terdapat kesadaran akan prinsip-prinsip keuangan Islam, hal tersebut belum diikuti dengan tindakan investasi yang aktif dan berbasis syariah. Temuan ini menegaskan pentingnya literasi keuangan syariah dan integrasi sistem digital antara bank syariah dan platform investasi, serta dapat menjadi masukan bagi institusi pendidikan dan lembaga keuangan dalam mendorong partisipasi generasi muda dalam investasi syariah.
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