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All Journal Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal Ilmiah Ilmu Manajemen (JUIIM) Jurnal Akuntansi Syariah Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman
Harahap, Sunarji
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Religion Economics, Econometrics & Finance

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PENGARUH METODE PENGAKUAN PENDAPATAN TERHADAP LABA PERUSAHAAN PT. TEBING TONDONG JAYA Harahap, Sunarji; Simanjuntak, Free Antonius
Jurnal Ilmiah Ilmu Manajemen Vol 2 No 1 (2020): Januari : Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Gajah Putih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/juiim.v2i1.500

Abstract

Laporan keuangan digunakan sebagai tolak ukur bagi pihak eksternal untuk menilai kondisi keuangan perusahaan. Sedangkan untuk pihak internal, laporan keuangan digunakan oleh pihak manajemen untuk mengambil keputusan untuk kegiatan yang terkait dengan kondisi keuangan perusahaan. Oleh karena itu, metode pengakuan pendapatan yang digunakan oleh perusahaan juga menjadi sorotan dalam penyusunan laporan keuangan perusahaan terutama laporan rugi laba. Karena metode pengakuan pendapatan yang digunakan berpengaruh terhadap nominal angka penjualan dalam suatu periode. Perumusan masalah dalam penelitian ini adalah apakah pengaruh dari penggunaan metode pengakuan pendapatan terhadap laba perusahaan PT. Tebing Tondong Jaya. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan teknik penelitian antara lain: penelitian kepustakaan, penelitian lapangan dengan cara observasi, interview, dan riset online. Hasil penelitian menunjukkan bahwa metode pengakuan pendapatan yang digunakan oleh perusahaan berpengaruh secara nyata terhadap laba perusahaan PT. Tebing Tondong Jaya dan sekaligus berpengaruh terhadap laporan keuangan perusahaan terutama laporan rugi laba. Dimana perusahaan menggunakan metode cash basis sebagai metode pengakuan pendapatannya. Saran yang diberikan oleh penulis adalah perusahaan seharusnya menerapkan metode accrual basis dalam mengakui pendapatan, selain itu laporan rugi laba juga semakin akurat dengan digunakannya metode accrual basis.
Peran Ekonomi Syariah Dan Ekonomi Kreatif Sebagai Sumber Pertumbuhan Ekonomi Harahap, Sunarji
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 12, No 2 (2024)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v12i2.14905

Abstract

Bank Indonesia continues to strive to improve the performance of the Islamic economy which continues to grow in Indonesia, this is reflected in the increasing Indonesia's ranking at the global level based on the State of the Global Islamic Economy (SGIE) Report, from fourth place in 2023 to third place in 2024, with the strongest components in halal food and beverage and Muslim-friendly tourism (PRM). From the financial side, the role of Islamic banking in economic financing also continues to increase. Islamic banking financing to the real sector experienced a growth of 15.8%, higher than the overall real sector financing which grew by 10.5%. The halal food and beverage sector in 2023 grew strongly to reach 4.47% (yoy). This is due to public demand and halal food and beverage exports which are still quite strong, supported by strong public demand and still strong halal food and beverage exports.
Peran Ekonomi Syariah Dan Ekonomi Kreatif Sebagai Sumber Pertumbuhan Ekonomi Harahap, Sunarji
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 12, No 2 (2024)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v12i2.14905

Abstract

Bank Indonesia continues to strive to improve the performance of the Islamic economy which continues to grow in Indonesia, this is reflected in the increasing Indonesia's ranking at the global level based on the State of the Global Islamic Economy (SGIE) Report, from fourth place in 2023 to third place in 2024, with the strongest components in halal food and beverage and Muslim-friendly tourism (PRM). From the financial side, the role of Islamic banking in economic financing also continues to increase. Islamic banking financing to the real sector experienced a growth of 15.8%, higher than the overall real sector financing which grew by 10.5%. The halal food and beverage sector in 2023 grew strongly to reach 4.47% (yoy). This is due to public demand and halal food and beverage exports which are still quite strong, supported by strong public demand and still strong halal food and beverage exports.
DAMPAK SERTIFIKAT HALAL DAN BIAYA TERHADAP KEPUASAN KONSUMEN Harahap, Sunarji; Rahmatsyah, Rahmatsyah
Jaksya: Jurnal Akuntansi Syariah Vol 2, No 2 (2024): Jaksya : Jurnal Akuntansi Syariah
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v2i2.12382

Abstract

Customers of KFC Simpang Lima Fast Food Restaurant in Banda Aceh are the subjects of this study. This study aims to provide the impact of halal certification and in accordance with restaurant customer satisfaction. Primary data were collected through distributing questionnaires to KFC fast food restaurant customers as an example, while secondary data from previous studies and journals. This is a factor that has a partial effect of halal certification. significant on the level of consumer satisfaction who consume Kentucky Fried Chicken, which is intended because Tcount is greater than Ttable (4.927 is greater than 1.66071), which means that the Halal Certification variable has a partial positive and significant effect on customer happiness. Partially, the Price variable has a significant effect on consumer satisfaction who consume KFC which is determined by Tcount Ttable (4.123 1.66071) meaning that the Price variable has a partial positive and significant effect on Customer Satisfaction. Simultaneously, the Halal Certificate and Price variables have a significant influence. From the test results, F countF table (47.5183.09). This means that the Halal Certificate (X1) and Price (X2) variables work together and will influence Customer Satisfaction.
Co-Authors Rahmatsyah Rahmatsyah, Rahmatsyah Simanjuntak, Free Antonius