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Analysis of E-Procuement Problems in LPSE in the Field of Procurement of Goods and Services in Binjai City Agiet Mutiara Rengganis; Andri Soemitra
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 3 (2022): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i3.617

Abstract

This study aims to determine the problem of e-procurement in the procurement of goods and services in the Procurement Services Section of the Regional Secretariat of Binjai City. The type of research used is qualitative research. The data analysis technique uses data collection steps, data reduction, data presentation, qualitative data verification, to draw conclusions. The results of the study show that the Procurement Services Section of the Regional Secretariat of the City of Binjai has started to implement but is still in the minimal category in its implementation, it is known that only some members or employees in the Department of Procurement of Goods and Services in the City of Binjai have at least had special training certifications, as SIM form to be able to take part in running the LPSE in Binjai City itself, coupled with non-civil servant employees and several contract employees who apparently lack expertise in science such as computers.
Implementation of the Personnel Management Information System (SIMPEG) at the Ministry of Religion of North Sumatra Province Fathur Rahman; Andri Soemitra
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 3 (2022): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i3.645

Abstract

Describing the activities of adopting and implementing Information Communication and Technology (ICT) as a tangible manifestation of renewal in the government environment is the purpose of this research. This is also a form of evidence of changes and standardization of each employee, especially related to prime play. One of its manifestations is the North Sumatra Provincial Government's initiative to implement the Personnel Management Information System (SIMPEG) at the Ministry of Religion of North Sumatra Province. This study uses a descriptive qualitative approach by integrating primary and secondary data in order to analyze more deeply the implementation of SIMPEG. Therefore, as a recommendation is the need to increase the capacity of human resources through education and training including operational policies, budgets and network facilities.
Optimizing the Implementation of Local Tax Collection (Study on the Installation of a Tapping Box Tool on Hotel Taxes in Padang Lawas Regency) Maya Dian Eka Sari; Andri Soemitra
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 3 (2022): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i3.674

Abstract

Regional Original Revenue (PAD) consists of 3 main aspects, namely regional taxes, regional levies and the results of the management of regional property, as well as the management of separate regional assets. Optimizing tourism potential is one of the strategies to increase regional income (Pratama, 2016). This study aims to find out how to optimize the implementation of local tax collection (Hotel Tax) by installing the Tappix Box tool. This study uses a literature study approach to answer the research objectives. The literature study conducted in this study is a form of research conducted by collecting journal articles with the theme in accordance with the research objectives, namely Optimizing the Implementation of Local Tax Collection. In optimizing the implementation of local tax collection, especially hotel taxes, there are several obstacles and obstacles. The obstacles that occur will make business actors, namely the presence of business actors for various reasons, feeling distrusted, and lack of knowledge of the importance of regional development. In addition, there are unscrupulous actors who turn off wiretapping tools for the purpose of the business actors themselves. Efforts are made to minimize obstacles or obstacles in tax collection, namely providing sanctions, business permits, permanent business permits if business actors refuse and turn off wiretapping, and carry out continuous socialization to business actors.
Analysis of the Preparation of Regional Levies Operational Reports at the Regional Revenue Agency of Padang Lawas Regency Siti Hamizah Harahap; Andri Soemitra
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 3 (2022): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i3.675

Abstract

The problem in this research is how the preparation of local tax reports in Bapenda, Padang Lawas Regency is carried out in accordance with the rules set by the local government. Operational reports are one of the elements of financial reports that describe economic resources that increase equity and are managed by the central/regional government. For state administrative activities during the reporting period and local retaliation is one of the key factors supporting local revenue, because it can make a significant contribution to the sustainability of local government. Standard operating procedures set by the local government This investigation was carried out by the local tax office of Padang Rawa Regency. The data in this study are secondary data. Secondary data is from Bappenda, Padanglaw Regency. As in the form of an operational report on the use of regional wealth bailout funds in 2021. The results of this study show that the preparation of an operational report on the use of regional assets in the management and reporting of the Padanglawas Regency Bappenda Sector for the 2021 fiscal year has complied with PP 71 of 2010 concerning Government Accounting Standards and Law Number 28 of 2009 on Dae Taxes and Local Liability.
Analysis of Work Discipline on the Effectiveness of Employees at the Medan Mayor's Office Fahrul Azhar Kesogihin; Andri Soemitra
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 3 (2022): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i3.680

Abstract

Discipline can be interpreted as a person's awareness and willingness to obey agency regulations and applicable norms. Discipline for agencies or companies that need to be improved is aimed at improving performance and high productivity. This study aims to see how work discipline on the work effectiveness of employees at the Medan mayor's office. The research methodology used in this research is to use qualitative methods. The results show that work discipline is very influential on the work effectiveness of employees at the Medan mayor's office.
Analysis of Community Views on Correspondence in Manual Use Nindya Azzahra; Andri Soemitra
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i4.711

Abstract

This study discusses the analysis of the views of the community towards correspondence in the use of manuals. This research use qualitative research methods. Qualitative methods used to answer research problems related to data in the form of narratives sourced from interviews, observations, document multiplication. The purpose of this research is to analyze how the manual view. However, the results obtained from this study are how the public’s perception of the quality of Correspondence in the Use of Manuals in Indonesia generally assesses that it is still not as expected, this can be seen, among others, from the number of complaints or complaints from the public at the Ministry of Defense such as regarding procedures and convoluted working mechanism, not transparent, less informative.
The Influence of Inflation, Exchange Rates, World Oil Prices and World Gold Prices on the Indonesian Sharia Stock Index Fauzan Fahmi Hasibuan; Andri Soemitra; Rahmat Daim Harahap
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 1 (2023): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i1.1068

Abstract

This study aims to examine inflation, exchange rates, world oil prices and world gold prices against the Indonesian Sharia Stock Index for the 2017-2021 period. The method used in this study is the historical method which is distributive causal in nature, meaning that research is conducted to analyze a past situation and indicate the direction of the relationship between variables. The data collection technique used is documentation taken through online data files from the internet. The data used in this study is secondary data in which the data is obtained indirectly from statistical data and published data. Data analysis used multiple linear regression analysis. The results of the study show that the variables Inflation, Exchange Rates, World Oil Prices, World Gold Prices simultaneously have an influence on the Indonesian Sharia Stock Index. It can be seen that the calculated F value (97.929) > F table (2.54) and a significance value of 0.000 <0.05. So it can be concluded that Inflation, Exchange Rates, World Oil Prices and World Gold Prices simultaneously (together) have a significant effect on the Indonesian Sharia Stock Index. In addition, from the results of the determination test, the calculated R2 coefficient (determination coefficient) is 0.855 (85.5%).
The Influence of Financial Literacy Level, Lifestyle, Fear Of Missing Out On Investment Decisions in Medan Millennial Generation Stocks Sheerina Said Mazruk; M. Ikhsan Harahap; Andri Soemitra
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 2 (2023): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i2.1162

Abstract

This study aims to describe and determine the effect of the level of financial literacy, lifestyle, fear of missing out on stock investment decisions in the millennial generation in the city of Medan. This research approach uses quantitative research. The data used in this study are primary data obtained from questionnaires. The sample of this research is the Millennial Generation in the city of Medan, totaling 100 respondents. The analysis technique uses the associative method which explains the causal relationship and influence between variables through hypothesis testing. The variables in this study consist of the independent variables, namely financial literacy, lifestyle and fear of missing out, and the dependent variable, namely stock investment decisions. The results of the study show that financial literacy, lifestyle and fear of missing out have a positive and significant effect on stock investment decisions simultaneously. The results of the research partially show that financial literacy has a significant effect on decisions, lifestyle has a significant effect on decisions, and fear of missing out has a significant effect on decisions.
Islamic Philanthropy and SDGs: Evidence from Zakat Institutions in North Sumatra, Indonesia Indra Prawira; Andri Soemitra; Yenni Samri Juliati Nasution
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 15 No. 1 (2026): IN PROGRESS
Publisher : Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.0046

Abstract

Islamic philanthropy has increasingly been recognized as a strategic instrument for advancing inclusive and sustainable development, particularly through zakat management aligned with the Sustainable Development Goals (SDGs). This study examines the integration of zakat institutions with SDG implementation in North Sumatra, Indonesia, with a focus on SDG 1 (No Poverty), SDG 2 (Zero Hunger), and SDG 3 (Good Health and Well-being). The research aims to formulate a strategic model of Islamic philanthropy that strengthens the contribution of zakat institutions to sustainable development. A qualitative research design was employed using the Analytic Network Process (ANP) to identify and prioritize strategic elements within zakat governance and implementation. Data were collected through in-depth interviews, observations, documentation, and ANP-based pairwise comparisons involving regulators, practitioners, and academics. The findings indicate that zakat possesses significant potential to support sustainable development; however, its effectiveness remains constrained by weak institutional governance, limited human resource capacity, inadequate digital infrastructure, fragmented coordination, and low public trust in formal zakat institutions. The study identifies five strategic domains requiring improvement: governance, program relevance, inter-institutional coordination, economic sustainability, and public awareness. The ANP results further reveal three major priorities for institutional strengthening, namely enhancing supervisory functions, expanding public education regarding institutional zakat, and empowering mustahik through vocational and spiritual development programs. These findings highlight the importance of institutional reform, digital transformation, and empowerment-oriented zakat management in positioning Islamic philanthropy as a sustainable socio-economic development mechanism. ABSTRAK - Filantropi Islam dan SDGs: Bukti dari Lembaga Zakat di Sumatera Utara, Indonesia. Filantropi Islam semakin diakui sebagai instrumen strategis dalam mendorong pembangunan yang inklusif dan berkelanjutan, khususnya melalui pengelolaan zakat yang terintegrasi dengan Tujuan Pembangunan Berkelanjutan (Sustainable Development Goals/SDGs). Penelitian ini menganalisis integrasi lembaga zakat dengan implementasi SDGs di Sumatera Utara, Indonesia, dengan fokus pada SDG 1 (Tanpa Kemiskinan), SDG 2 (Tanpa Kelaparan), dan SDG 3 (Kehidupan Sehat dan Sejahtera). Tujuan utamanya adalah merumuskan model strategis filantropi Islam yang mampu memperkuat kontribusi lembaga zakat terhadap pencapaian pembangunan berkelanjutan. Penelitian ini menggunakan pendekatan kualitatif dengan metode Analytic Network Process (ANP) untuk mengidentifikasi serta memprioritaskan elemen-elemen strategis dalam tata kelola dan implementasi zakat. Data dikumpulkan melalui wawancara mendalam, observasi, dokumentasi, serta perbandingan berpasangan berbasis ANP yang melibatkan regulator, praktisi, dan akademisi. Hasil penelitian menunjukkan bahwa zakat memiliki potensi signifikan dalam mendukung pembangunan berkelanjutan, namun efektivitasnya masih dihadapkan pada sejumlah tantangan, antara lain lemahnya tata kelola kelembagaan, keterbatasan kapasitas sumber daya manusia, infrastruktur digital yang belum optimal, kurangnya koordinasi antarlembaga, serta rendahnya tingkat kepercayaan publik terhadap lembaga zakat formal. Penelitian ini mengidentifikasi lima area strategis yang perlu diperkuat, yaitu tata kelola, relevansi program, koordinasi kelembagaan, keberlanjutan ekonomi, dan peningkatan kesadaran publik. Temuan ANP juga menegaskan tiga prioritas utama dalam penguatan kelembagaan, yakni peningkatan fungsi pengawasan, perluasan edukasi publik terkait zakat kelembagaan, serta pemberdayaan mustahik melalui pengembangan keterampilan dan pembinaan spiritual. Secara keseluruhan, temuan ini menegaskan pentingnya reformasi kelembagaan, transformasi digital, dan penguatan pendekatan pemberdayaan agar filantropi Islam dapat berperan optimal sebagai instrumen pembangunan sosial-ekonomi yang berkelanjutan.
ANALYSIS OF THE EFFECT OF RISK AWARENESS AND FINANCIAL LITERACY ON FIRE INSURANCE OF MSME OWNERS IN KUALUH LEIDONG DISTRICT, LABURA REGENCY Putri Wulandini Sagala; Yenni Samri Juliati Nasution; Andri Soemitra
Jurnal Apresiasi Ekonomi Vol 13, No 3 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i3.996

Abstract

Based on the results of the study on the influence of Risk Awareness and Financial Literacy on the decision to take fire insurance on MSME owners in Kualuh Leidong District, it can be concluded that both independent variables have a significant effect on the dependent variable. The Risk Awareness variable (X₁) shows a positive and significant effect on the decision to take fire insurance, with a t-value of 9.121 and a significance of 0.000
Co-Authors Abd Latip Abdillah Aswari Abdullah, Ikhsan adlina Hasan Afifah Rahmadani Afrizal Afrizal Agiet Mutiara Rengganis Agna Sabrina Ahmad Muhajir Ainun Mardhiah Alfi Amelia Alvi Natzmi Alya Rahma Siregar Amalia, Alfi Amin Akbar Amin Al Jawi Ammy, Baihaqi Anggi Pratiwi Sitorus Anggia Nurulita Anhar Ziqhri Aninda Mahfadillah Aqwa Naser Daulay Arnadila Dwi Syahputri Arnida Wahyuni Lubis Asmaul Husna Asmaul Husna Asmuni Asmuni Asmuni Atika Atika Azhari Akmal Tarigan Bambang Lesmono Berlian Puspita Ningrum Burhanuddin Cindi Husna Pratiwi Cut Nurul A’la Dandi Ibnu Sutowo Dini Rahmayani Dwi Kresna Riyadi Elma Fadilah Fahrul Azhar Kesogihin Faisal Nasution Fathur Rahman Fauzan Fahmi Hasibuan Feby Sahira Fenni Windi Yati Fira Nafisah Fitri Fitri Hayati Gultom, Selfi Afriani Handana Sembiring Harahap, Muhammad Ikhsan Hendra Hendra Herry Syahbanuddin Imsar Imsar Indra Prawira Irna Permata Sari Irvan Murizal Iskandar Muda Ismail Ismail Ismail Ismail Isnaini Harahap Julfan Saputra Julfan Saputra Juliana Nasution Juliana Sari Harahap Julita, Julita Kamaruddin Kamaruddin Khairani Andini Daulay Laila Tiffany Hasibuan Lailan Safina Hasibuan M. Ikhsan Harahap M. Indra Mulia Nasution M.Indra Mulia Nasution Maisyarah Salsabilaa Maulana M Hamzah Maya Dian Eka Sari Mhd Zulkifli Hasibuan Muhammad Arfan Harahap Muhammad Habrul Aji Muhammad Raihan Kamil Nia Safitri Br Tarigan Nina Amanda Nindya Azzahra Nisa Aulia Nur Ahmadi Bi Rahmani Nur Amadi Bi Rahmani Nur Jannah Al Baiti Nurbaiti Nurbaiti Nurdiana Nurdiana Nuri Aslami Nurlaila Nurlaila Nurul Izzah Putri Afdillah Putri Wulandini Sagala Rafi Husin Harahap Rahmad Bahagia Rahmat Daim Harahap Ridha Alhamdi Rifki Ismail Rifki Ismal Rifki Rifki Ismal Ririn Khairiyah Rohaya Rudy Rifalgi Sabarudin Chaniago Sanusi Gazali Pane Sartika Sartika Sheerina Said Mazruk Silvia Handayani Siregar Siti Aisyah Siti Hamizah Harahap Siti Mutiah Ulfha Siti Nurhalizah Lubis Sri Sudiarti Sugianto Sugianto Syachrul Wahyudi Syuhada Fela Yudha T. Wulan Arianti Tentiyo Suharto Tiara Ermelia Tuti Anggraini Vania Auziva Wahyu Syarvina Yaumul Khair Afif Yenni Arafah Yenni Samri Juliati Nasution YUDI SISWADI Zainur Zainur Zuhrinal M. Nawawi Zunaida Riska