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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Jurnal Proaksi Al-Kharaj: Journal of Islamic Economic and Business JURMA : Jurnal Program Mahasiswa Kreatif Journal Informatic, Education and Management (JIEM) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Humantech : Jurnal Ilmiah Multidisiplin Indonesia Jurnal Ekonomika Dan Bisnis Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen International Journal of Community Engagement Payungi Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Akuntansi: Jurnal Riset Ilmu Akuntansi IIJSE Journal of Islamic Economics and Finance Santri : Jurnal Ekonomi dan Keuangan Islam Escalate : Economics and Business Journal J-CEKI
Rahmat Daim Harahap
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Analysis of Fishermen’s Unwelfare Problems in the City of Tanjungbalai Based on the Maqashid Sharia Approach (Case Study of Fishermen in Tanjungbalai) Iman Purdani; Imsar Imsar; Rahmat Daim Harahap
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3890

Abstract

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.
Determinants of Human Development Index Using Asy Syatibi’s Maqashid Sharia Approach in North Sumatra Province Syafira Sardini; Muhammad Lathief Ilhamy Nasution; Rahmat Daim Harahap
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023
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.
Pengaruh Kinerja Keuangan Daerah Terhadap Alokasi Belanja Modal Provinsi Sumatera Utara M. Irvan Fahrul Sitorus; Isnaini Harahap; Rahmat Daim Harahap
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 2 No. 1 (2024): January : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v2i1.1087

Abstract

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.
Penerapan Sistem Akuntansi Keuangan Desa (SISKEUDES) Dalam Transparansi Dan Akuntabilitas Pengelolaan Dana Desa : Studi Kasus Kecamatan Huristak Kabupaten Padang Lawas Roslinda Harahap; Fauzi Arif Lubis; Rahmat Daim Harahap
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i4.876

Abstract

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.
Analysis Of The Application Of Regional Financial Accounting Systems At The Regional Financial And Asset Management Agency Of Medan City Jihan Reswita; Rahmat Daim Harahap
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 1 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i1.1005

Abstract

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.
Akuntabilitas Dan Pengukuran Kinerja Pada Instansi Kantor Bupati Deli Serdang Tri Bagus Pertiwi; Rahmat Daim Harahap
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i2.1291

Abstract

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.
Analysis Of Operational Cost Budget As A Planning Tool In PTPN III (Persero) KBDSL Rahmat Daim Harahap; Novia Ardhya Garini
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.403

Abstract

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).
Administrative and Financial Performance Monitoring System in the Medan Mayor's Office Syawla Andina Auliya; Rahmat Daim Harahap
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 2 No. 1 (2024): JANUARI : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v2i1.1122

Abstract

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.
Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan Di PT Sucofindo Medan Periode 2019-2020 Rizqia Amanda; Rahmat Daim Harahap
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 2 No. 2 (2024): APRIL: JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime-itb.v2i2.1513

Abstract

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.  
Analisis Break Even Point Sebagai Alat Bantu Dalam Perencanaan Laba Pada CV. Madina Murni Jhon Lenon; Isnaini Harahap; Rahmat Daim Harahap
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1843

Abstract

This type of research is qualitative research. The research period is 3 years, namely 2019 – 2021. The research location is at CV. Madina Murni is located in Mandailing Natal Regency, North Sumatra Province. The type of data used is primary data in the form of interviews and secondary data in the form of sales reports and income reports obtained from CV. Pure Madina. Based on the research that has been carried out, it can be seen that Break Even Point Analysis is intended as a tool for profit planning on CV. Pure Madina. The data analysis used is break even point analysis, which collects data from the company including cost data, income data and sales data. Data collection was carried out using documentation, interviews and observation. Then classify costs, calculate contribution margin, contribution margin ratio, break even point, margin of safety (security level), profit planning analysis and determine profit targets. The results of the research carried out show that break even point analysis can be used as a tool for planning future profits, in accordance with the break even point calculations that have been carried out in 2019, 2020 and 2021. Where the profit planning in 2020 for the 19 L water size is below the profit planning calculation, then for the 600 ML size there is no increase or decrease or is in a break-even condition, and for the 220 ML size, the same as the 19 L size is below the profit planning calculation. the author did. Furthermore, for 2021, the water size of 19 L is the same as the previous year, which is below the profit planning calculation, while for the water size of 600 ML and 220 ML it is already above the planning calculation carried out by the author.
Co-Authors Afifa Umami Agung setiawan harahap Alviana Sahrini Nasution Amalia Rahman Nasution Ananda Putri Azni Mtd Ananda Rezeki Isnaini Nasution Angga Laksana Arifin Fauzi Lubis Atika Atika Bella Nurhudiani Desy Desky Dimas Sanjaya Dwi satia Wardani Fachry Abda El Rahman Fitriani Saragih Fitriani Habibul Mubarok Hendra Harmain Hilma Kholilah Lubis Iman Purdani Imsar Imsar Imsar Irwansyah Putra Marpaung Isnaini Harahap Jhon Lenon Jihan Reswita Kamilah Kamilah Khairun Nisa Kusmilawaty Kusmilawaty Laksamana Aru Sulaiman M Difach Hazairin Nasution M Syawalun Riza M. Irvan Fahrul Sitorus M. Ridwan Marliyah Marliyah Marliyah, Marliyah Mhd Irwan Padli Nst Muhammad Arif Muhammad Lathief Ilhamy Nasution Muhammad Rafi Hagi Muhammad Syahbudi Muhammad Yafiz Mustafa Kamal Rokan Nasution, Annio Indah Lestari Nasution, Annio Indah Lestari Nasution, Muhammad Irwan Padli Nida Nurhayani Pohan Novi Rahmawati Novia Ardhya Garini Nur Laila Nurlaila Rita Anggaraini Riziq Agsyah Rizqia Amanda Roslinda Harahap Royhan Ali Hasyim Hutapea Said Habibi Harahap Salwa Fadhillah Seri Mulyani Siti Salma Sitio Sri Dewi Anggraini SRI RAHAYU Sugianto Sugianto Sugianto Syafira Sardini Syawla Andina Auliya Tri Bagus Pertiwi Tuti Anggraini Wahdatun Thoibah Waizul Qarni Widya Pangestika Yenni Samri Yenni Samri Julianti Nasution