Articles
<![CDATA[Local Economy-Based Ecotourism Development Strategy in Mandailing Natal Community Empowerment Using QSPM ]]>
<![CDATA[Hilma Kholilah Lubis]]>;
<![CDATA[Annio Indah Lestari Nasution]]>;
<![CDATA[Rahmat Daim Harahap]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023 ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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<![CDATA[Mandailing Natal is an area blessed with abundant natural wealth which is also a source of livelihood for the community. empowering nature tourism (ecotourism) as part of a strategy to take advantage of natural wealth in the Mandailing Natal area without damaging the environment is one of the right steps. By utilizing natural resources which are a tourist attraction in the Mandailing Natal district. The purpose of this research is to identify the conditions of ecotourism in Mandailing Natal based on an analysis of Strengths, Weaknesses, Opportunities, and Threat (SWOT) and to find out the best marketing strategy based on alternative marketing strategies that have been obtained using Quantitative Strategic Planning Matrix (QSPM). The research method used is to use the SWOT and QSPM method. The results of the study show that the Ecotourism Conditions in Mandailing Natal based on an analysis of Strengths, Weaknesses, Opportunities, and Threats (SWOT) have great strengths. This is illustrated by the results of the IFAS and EFAS matrix analysis which describe the position of tourist attractions in Mandailing Natal in quadrant 1-2 positions in the SWOT matrix. Quadrant 2 describes Strategic Diversification, namely Tourism Objects in a stable condition but facing a number of tough challenges. Tourist attractions in Mandailing Natal can carry out several strategies to face the big challenges towards goodness, including (1) increasing the facility of cleanliness, (2) prioritizing traders so that the prices offered are with complete police and sizes, (3) utilizing large areas of land for complete the lacking facilities as well as add new innovations supported by the regional government or the tourism office.]]>
<![CDATA[Analysis of Fishermen’s Unwelfare Problems in the City of Tanjungbalai Based on the Maqashid Sharia Approach (Case Study of Fishermen in Tanjungbalai) ]]>
<![CDATA[Iman Purdani]]>;
<![CDATA[Imsar Imsar]]>;
<![CDATA[Rahmat Daim Harahap]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023 ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v6i3.3890
<![CDATA[This study aims to analyze the factors that cause fishermen’s welfare in the city of Tanjung Balai, as well as provide solutions that can be implemented by the government and society in improving the welfare of fishermen based on the Maqashid Sharia approach. This research was conducted through a qualitative approach with data collection techniques through interviews and document studies. The results showed that the factors causing the welfare of fishermen in Tanjung Balai include the lack of government policy support in managing fishery resources, the low level of education and skills of fishermen, the problem of limited market access, and environmental conditions that are not conducive to the sustainability of fisheries. The Maqashid Sharia approach is used to analyze this problem by taking into account the objectives of Islamic Sharia. In the context of fishermen in Tanjung Balai, the Maqashid Sharia approach can provide holistic and sustainable solutions by taking into account the welfare of fishermen in the physical, social, economic, and spiritual aspects. This research shows that the welfare of fishermen in Tanjung Balai is a complex problem and requires a holistic and integrated solution. Therefore, efforts from the government and society are needed to improve the welfare of fishermen by taking into account the objectives of Maqashid Sharia. Implementation of this approach is expected to have a positive impact on the welfare of fishermen and society in general.]]>
<![CDATA[Determinants of Human Development Index Using Asy Syatibi’s Maqashid Sharia Approach in North Sumatra Province ]]>
<![CDATA[Syafira Sardini]]>;
<![CDATA[Muhammad Lathief Ilhamy Nasution]]>;
<![CDATA[Rahmat Daim Harahap]]>
<![CDATA[ Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023 ]]>
Publisher : <![CDATA[Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto ]]>
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DOI: 10.31538/iijse.v6i3.3904
<![CDATA[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.]]>
<![CDATA[Pengaruh Kinerja Keuangan Daerah Terhadap Alokasi Belanja Modal Provinsi Sumatera Utara ]]>
<![CDATA[M. Irvan Fahrul Sitorus]]>;
<![CDATA[Isnaini Harahap]]>;
<![CDATA[Rahmat Daim Harahap]]>
<![CDATA[ JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 2 No. 1 (2024): January : JURNAL MANAJEMEN DAN BISNIS EKONOMI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jmbe-itb.v2i1.1087
<![CDATA[This research aims to analyze the influence of regional financial performance on capital expenditure allocation. The data used is secondary data from 2018 to 2021 which comes from regional financial reports. Data analysis was carried out using multiple linear regression. The research results show that regional financial performance has a positive and significant effect on capital expenditure allocation. This shows that the better the regional financial performance, the greater the capital expenditure allocation that can be allocated. The ability of regional governments to manage their regional finances can be measured by analyzing regional financial performance. Regional financial performance consists of financial ratios. These financial ratios are used to assess regional financial independence in financing the implementation of regional autonomy, measure effectiveness and efficiency in realizing regional income, measure the extent of regional government activity in spending its regional income, measure the contribution of each source of income in the formation of regional income, see growth/development of income and expenditure during a certain period of time.]]>
<![CDATA[Penerapan Sistem Akuntansi Keuangan Desa (SISKEUDES) Dalam Transparansi Dan Akuntabilitas Pengelolaan Dana Desa : Studi Kasus Kecamatan Huristak Kabupaten Padang Lawas ]]>
<![CDATA[Roslinda Harahap]]>;
<![CDATA[Fauzi Arif Lubis]]>;
<![CDATA[Rahmat Daim Harahap]]>
<![CDATA[ GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Jurnal Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[BADAN PENERBIT STIEPARI PRESS ]]>
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DOI: 10.56910/gemilang.v3i4.876
<![CDATA[This study aims to determine the application of the village financial accounting system in the transparency and accountability of village fund management and the constraints in its application in Huristak District, Padang Lawas Regency. The village financial accounting system is an application developed by BPKP in order to improve the quality of village financial governance that is accountable and transparent. This study uses a descriptive qualitative approach. Sources of data obtained from primary data and secondary data collected by researchers by observing and interviewing techniques, and reviewing the literature related to the village financial accounting system in the transparency and accountability of village fund management. The results of this study concluded that the application of the village financial system in the transparency and accountability of managing village funds in the Huristak sub-district cannot be said to be effective and successful in its implementation due to the lack of human resources (HR) in the Huristak sub-district government. However, the application of the siskeudes application can increase transparency and accountability to the public for their financial reports even though they are still assisted by village assistants.]]>
<![CDATA[Analysis Of The Application Of Regional Financial Accounting Systems At The Regional Financial And Asset Management Agency Of Medan City ]]>
<![CDATA[Jihan Reswita]]>;
<![CDATA[Rahmat Daim Harahap]]>
<![CDATA[ GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 1 (2024): Jurnal Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[BADAN PENERBIT STIEPARI PRESS ]]>
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DOI: 10.56910/gemilang.v4i1.1005
<![CDATA[This study aims to evaluate the application of government accounting system in accordance with Permendagri No. 13 of 2006 and PP No. 24 of 2005. The data was obtained through interviews and documentation from the Regional Finance and Asset Management Agency (BPKAD) of Medan City. The analysis method used is qualitative descriptive, which aims to understand the implementation of the government accounting system in BPKAD Medan City. The results showed that BPKAD Medan City has implemented a government accounting system in accordance with applicable regulations.]]>
<![CDATA[Akuntabilitas Dan Pengukuran Kinerja Pada Instansi Kantor Bupati Deli Serdang ]]>
<![CDATA[Tri Bagus Pertiwi]]>;
<![CDATA[Rahmat Daim Harahap]]>
<![CDATA[ GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): Jurnal Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[BADAN PENERBIT STIEPARI PRESS ]]>
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DOI: 10.56910/gemilang.v4i2.1291
<![CDATA[Accountability and performance measurement at the Deli Serdang Regent's Office are the main focus in efforts to increase transparency, efficiency and effectiveness of public services. This study considers the implementation of accountability mechanisms, including internal reporting and monitoring systems, to measure the extent to which these agencies fulfill their responsibilities to society. Based on the research results, there are several problems regarding accountability and performance measurement at the Deli Serdang Regent's Office. First, the fundamental problem is related to the lack of transparency in financial reporting and operational activities of the agency. This can hamper the accountability process which should be the main basis for carrying out duties and responsibilities. Apart from that, problems arise in the performance measurement system used by the agency. In order to overcome these problems, it is necessary to carry out a comprehensive evaluation of the current accountability and performance measurement system. The implications of these findings can contribute to improving management systems and policies that support improving the quality of public services at the local level.]]>
<![CDATA[Analysis Of Operational Cost Budget As A Planning Tool In PTPN III (Persero) KBDSL ]]>
<![CDATA[Rahmat Daim Harahap]]>;
<![CDATA[Novia Ardhya Garini]]>
<![CDATA[ Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.55606/akuntansi.v2i4.403
<![CDATA[This study aims to determine how to use the operational cost budget as a planning tool at PTPN III(Persero) KBDSL. In this study the authors used a qualitative descriptive method. The results showed that in the preparation of the operational cost budget at PTPN III (Persero) KBDSL already used the Top down and Bottom up method, namely the role of each part in preparing the operational cost budget by involving several staff or employees from various fields by mobilizingtheir abilities. and their respective responsibilities. All operational costs of PTPN III (Persero) KBDSLin 2021, experienced a favorable variance, so that the budget as a planning tool has been very good. This is because the company has followed procedures with central company policies (directors).]]>
<![CDATA[Administrative and Financial Performance Monitoring System in the Medan Mayor's Office ]]>
<![CDATA[Syawla Andina Auliya]]>;
<![CDATA[Rahmat Daim Harahap]]>
<![CDATA[ JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 2 No. 1 (2024): JANUARI : JURNAL RISET MANAJEMEN DAN EKONOMI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jrime-itb.v2i1.1122
<![CDATA[Organizations or offices need an operation that can do this to manage aspects of work. Financial and administrative aspects are one example, because every organization or office requires reliable capacity to handle various problems within a particular office or agency. This research examines the administrative and financial capacity management system at the Medan Mayor's Office. The aim of this research is a) to understand the system of understanding financial activities in the Medan Mayor's Office, b) to understand the system of understanding the effective management of administrative activities in the Medan Mayor's Office, c). correlation between finance and management in the Medan Mayor's Office. To determine the research methodology, a qualitative descriptive research method was used using three methods, namely observation and documentary interviews. Known to have high performance in management systems. It is important to pay attention to the improvement of the government he leads. because the performance required is accuracy, clarity and punctuality in mastering various aspects as well as in correcting writings related to work in a particular office.]]>
<![CDATA[Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Di PT Sucofindo Medan Periode 2019-2020 ]]>
<![CDATA[Rizqia Amanda]]>;
<![CDATA[Rahmat Daim Harahap]]>
<![CDATA[ JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 2 No. 2 (2024): APRIL: JURNAL RISET MANAJEMEN DAN EKONOMI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jrime-itb.v2i2.1513
<![CDATA[To measure the company's ability to generate profits, it can be seen from profitability ratio or profitability of the enterprise. The profitability of the company is measured by the success of the company and the ability to use its assets productively, namely by comparing the profit in a period with the total assets or amount of capital enterprises, where a high level of labor turnover can increase its profits. This study aims to analyze the internal control applied in the system cash management at PT Sucofindo. ]]>
