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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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Analisis Pemahaman Terhadap Akuntansi Syariah Berdasarkan PSAK 107 Pada PT. Pegadaian Syariah CPS Rantau Prapat Ananda Putri Azni Mtd; Fauzi Arif Lubis; Rahmat Daim Harahap
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i4.959

Abstract

PSAK 107 regulates recognition, measurement, presentation and disclosure and Ijarah transactions are contracts for the transfer of use rights (benefits) of an asset within a certain time with rental payments (ujrah) without being followed by a transfer. There are differences in understanding regarding the sharia accounting system, especially in PSAK 107 regarding employees of PT. Pegadaian Syariah CPS Rantau Prapat, there are significant differences in majors for each employee graduate, thereby closing job opportunities for those who match their major. This research aims to find out to what extent employees understand sharia accounting records based on PSAK 107 at PT. CPS Sharia Pawnshop located in the city of Rantau Prapat, Labuhan Batu Regency, North Sumatra Province. This research method is qualitative research and this research approach uses descriptive qualitative. The final results of the qualitative descriptive show that employees' understanding of pawn contracts based on PSAK107 falls into the category of very understanding through interviews and direct observations with researchers who have been studied at the level of the cognitive domain of the pyramid of understanding which states that a person understands if he can explain it again in his own language. what he heard was appropriate and all transactions were clearly recorded and journalized and the presentation of financial reports at PT. Pegadaian Syariah CPS Rantau Prapat was in accordance with PSAK 107.
Analisis Peran Bulog dalam Kebijakan Stabilitas Harga Beras pada Kerangka Maqashid Syariah : (Studi Kasus Perum Bulog Kantor Wilayah Sumut) Said Habibi Harahap; M. Ridwan; Rahmat Daim Harahap
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 1 (2024): Januari : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i1.1475

Abstract

Rice has a very important role in the life of the Indonesian people in terms of the economic, labor, social, cultural and political aspects of rice issues. This is not a simple matter and is very sensitive so that it must be handled carefully. Therefore, the government gave authority to Perum Bulog, the North Sumatra Regional Office, in this case to continue to carry out its role in maintaining price stability. The discussion of this research relates to the field of Islamic economics in the review of the maqashid sharia framework. So that the approach taken is theories related to price, price fixing, price stability, policy, and maqashid sharia. This research uses descriptive qualitative method. Data collection was carried out by interview, observation, and documentation techniques. The data is analyzed through market operating policy indicators, government rice reserves and warehouse standards. The results of the study show that the role of the North Sumatra Regional Office of Bulog in the rice price stability policy is known based on the policy letter regarding rice contained in the Regulation of the Minister of Trade of the Republic of Indonesia Number 127 of 2018 concerning Management of Government Rice Reserves for Availability of Supply and Price Stability. Bulog's policy relates to maqashid sharia because the North Sumatra regional office of Bulog has a role as well as a policy aimed at the benefit of the ummah, namely dzaruriyat, hajiyyat and tahsiniyat. Factors supporting Perum Bulog Regional Office of North Sumatra in stabilizing rice prices are changes in the market operating season (OP) and quality specifications that must be met. Inhibiting factors are disturbances due to changes in the timing of the harvest season, rising grain prices and phenomena such as natural disasters.
Pengaruh Pembiayaan Natural Uncertainty Contract (NUC), Natural Certainty Contract (NCC), Dan Non Performing Finance (NPF) Terhadap Profitabilitas Bank Umum Syariah Habibul Mubarok; Marliyah Suryadi; Rahmat Daim Harahap
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 1 (2024): Januari : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i1.1495

Abstract

Profitability (ROA) is an important ratio in every company's financial statements. Profitability (ROA) reflects the ability to earn profits through funds invested in overall assets that produce profits. Profitability in a bank cannot be separated from the components in the financial reports such as total financing disbursed, financing problems faced by the bank, and so on. This research uses quantitative data based on secondary data obtained from quarterly financial reports. With all the profitability of Sharia Commercial Banks in Indonesia as the population and using purposive sampling as a sampling technique, the number of samples obtained in this research was 60 quarterly financial reports with an observation period of 20 quarterly financial reports for 5 years, for the period 2018- 2022 . The analytical method used in this research is multiple linear regression, R^2 test, t test and F test. The results of the study found that partially NUC financing had no positive effect on profitability (ROA), NCC financing had no negative effect on profitability (ROA). , and NPF have a significant negative effect on profitability (ROA). Simultaneously NUC, NCC, and NPF influence profitability (ROA).
Pengaruh Promosi, Harga dan Kepuasan Pelanggan Terhadap Penjualan pada UMKM di Sektor Percetakan Kota Medan Royhan Ali Hasyim Hutapea; Mustafa Kamal Rokan; Rahmat Daim Harahap
Journal of Islamic Economics and Finance Vol. 2 No. 4 (2024): November: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v2i4.1769

Abstract

This study aims to examine and analyze how and to what extent advertising, price and customer satisfaction affect the sales of MSMEs in the Medan printing sector. The research method used in this study is a quantitative method with a descriptive approach. The data used is primary data collected from respondents and SMEs. The target of this survey is printing in the city of Medan, and the target survey is data of 50 respondents. This study uses the SPSS 20.0 test device for classical hypothesis testing, multiple regression analysis, and hypothesis testing. Based on the results of the hypothesis test or t-test, it can be shown that: Promotion will partially have a significant positive impact on the sales of MSMEs in the printing sector in the city of Medan. Prices have a significant positive impact on the sales of MSMEs in the Medan printing sector. Customer satisfaction has a significant positive impact on MSME sales in the Medan printing sector. And the results of the F test show that the quality of advertising, price and service have a significant positive effect on the sales of MSMEs in the printing sector in Medan city. Together, the results of this test show that the variables of promotion, price, and service quality contribute 74.4% to the sales variable. Price and service quality have a significant positive effect on the sales of Medan printing MSMEs. Together, the results of this test show that the variables of promotion, price, and service quality contribute 74.4% to the sales variable. Price and service quality have a significant positive effect on the sales of Medan printing MSMEs. Together, the results of this test show that the variables of promotion, price, and service quality contribute 74.4% to the sales variable.
Pengaruh Biaya Operasional dan Pendapatan Terhadap Kinerja Keuangan pada Perusahaan Jasa Subsektor Perdagangan Besar yang Terdaftar di Bursa Efek Indonesia Desy Desky; Marliyah; Rahmat Daim Harahap
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 2 (2022): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ht.v2i2.1207

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh biaya operasional dan pendapatan terhadap kinerja keuangan pada perusahaan jasa subsektor perdagangan besar yang terdaftar di bursa efek indonesia. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder berupa laporan tahunan yang di akses melalui www.idx.co.id. Metode yang digunakan adalah metode purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi data panel dengan estimasi Fixed Effect Model yang diuji menggunakan Eviews versi 9. Hasil penelitian menunjukkan bahwa pertama, biaya operasional berpengaruh negatif terhadap kinerja keuangan hal ini berarti bahwa perusahaan dengan meningkatnya beban penjualan dan biaya administrasi dan umum yang mengakibatkan adanya pembengkakan biaya dan mengakibatkan biaya operasional meningkat pula. Kedua, pendapatan berpengaruh positif terhadap kinerja keuangan hal ini berarti bahwa perusahaan dengan pendapatan semakin besar maka laba yang diperoleh perusahaan akan semakin besar. Laba yang besar juga berpengaruh besar terhadap kinerja keuangan. Ketiga, biaya operasional dan pendapatan berpengaruh terhadap kinerja keuangan hal ini berarti secara bersama-sama tinggi atau rendahnya variabel independen dapat mempengaruhi kinerja keuangan. Nilai Koefisien Determinasi R Square dalam penelitian ini adalah 0,6780 yang di mana variabel biaya operasional dan pendapatan mempengaruhi kinerja keuangan sebesar 67,80%, sedangkan sisanya sebesar 32,20% dipengaruhi oleh faktor lain.
Analisis Sistem Informasi Akuntansi Penggajian Dalam Upaya Mendukung Pengambilan Keputusan Pada Rumah Sakit Umum Haji Medan Dimas Sanjaya; Yenni Samri; Rahmat Daim Harahap
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2024): April : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i2.458

Abstract

Current economic developments have been encouragingcompany growth to enlarge and expand spacescope of business. Likewise, current information systems havemakes it easier for companies to deal with problems that may occur in the payroll process. Objective This research is to find out how the system is implemented payroll accounting at the Medan Haji General Hospital and for find out whether the payroll accounting system is implemented by Companies can help management in decision making towards salary. This type of research is a type of qualitative research with a descriptive approach that uses primary data such as results of interviews with the company and secondary parties such as structureorganization. Data collection techniques were carried out using techniques observation, interviews, and literature, data analysis methods used is a descriptive method. This research was conducted in Medan Haji General Hospital which is located on Jl. Hajj Hospital – Estate terrain and research time starts in January 2024 until the completion of this thesis. The results of this research show that the accounting system implemented by the Hajj General Hospital to handle payroll has been quite adequate in helping company management in making decisions regarding salaries, p This is good because the company employs employees from a wide range levels and in very large numbers and provide rewards for their services in the form of salaries, so the company must have effective accounting system.
EVALUASI SISTEM PENGENDALIAN INTERNAL TERHADAP PENGELUARAN KAS: (STUDI KASUS PADA KPRI INSKO DINAS KOPERASI DAN UKM PROVINSI SUMATERA UTARA) Laksamana Aru Sulaiman; Imsar; Rahmat Daim Harahap
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.952 KB) | DOI: 10.32670/fairvalue.v4i6.1088

Abstract

This study aims to determine the implementation, evaluation results, and evaluation of the internal control system evaluation constraints on cash disbursements at KPRI INSKO Cooperatives and SMEs Office of North Sumatra Province. The types of data used in this research are qualitative and quantitative, with primary and secondary data sources. The research approach in this study is descriptive qualitative research with a comparative method (comparison) between the theory of elements of internal control on cash disbursements and their implementation. The instruments in this study were observation, interviews, and documentation. The data analysis technique in this research is comparativequalitative descriptive. The results showed that the internal control system for cash disbursements at KPRI INSKO Cooperatives and SMEs Office of North Sumatra Province was still not running well and not in accordance with the elements of the theory of the internal control system for cash disbursements, namely there are functions, procedures, and related documents that is in accordance with the theory in internal control of cash disbursements, and only uses the cash flow statement. There are also problems that there is no direct examination of the cash function, and the supervisory body has not used an independent party. The implication of this research for KPRI INSKO Cooperatives and SMEs Office of North Sumatra Province is that the implementation of the internal control system for cash disbursements can run better and maximally, so that the initial goals of the cooperative can be achieved.
Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) dalam Penyusunan Laporan Keuangan pada Toko Sinar Berkah Kabupaten Deli Serdang Angga Laksana; Sugianto Sugianto; Rahmat Daim Harahap
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i2.2378

Abstract

This research aims to analyze the suitability of financial reports based on the application of accounting based on SAK EMKM at the UKM Toko Sinar Berkah Deli Serdang Regency located on Jl. No. 1 defense 5, Hamlet 6, Laut Dendang Village, Deli Serdang Regency, North Sumatra. This research was conducted using qualitative methods with a descriptive approach and the application of recording financial reports based on SAK EMKM using primary and secondary data taken from Toko Sinar Berkah, Deli Serdang Regency. The data collection technique in this research uses interview techniques and the analysis techniques used are data reduction, data presentation and drawing conclusions. Based on data analysis, the research results show that the owner of Sinar Berkah Shop does not understand SAK-EMKM. Toko Sinar Berkah Deli Serdang Regency has implemented accounting but the recording of financial reports is still done manually and is very simple and its implementation does not follow the provisions in SAK EMKM. The financial report prepared by Toko Sinar Berkah, Deli Serdang Regency is only in the form of a profit and loss report, while the financial position report and notes to the financial report have not been implemented. The Profit and Loss Report is also not in accordance with SAK-EMKM.
Analysis of Depreciation of Fixed Assets and Their Use on the Performance of Medan City Government BKD Employees Bella Nurhudiani; Rahmat Daim Harahap
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2380

Abstract

This research was conducted to analyze how depreciation of fixed assets and their use affects the performance of Medan City BKD employees. Fixed assets are a very important thing in a company, especially Medan City government offices, because without assets, employee performance will not run well and will of course cause various operational activities in the Medan City BKD to be hampered. The data collection technique in this research uses documentation studies such as studying documents related to problems or data such as fixed asset reports at the end of 2021 which are sourced directly from the Medan City BKD. This research uses qualitative methods with a field research strategy. The research results explain that asset managers do not record depreciation of fixed assets. Therefore, the researcher analyzed and calculated depreciation using the straight line method manually in the fixed asset management report which was stated to be good, only that the facilities and infrastructure or equipment such as computers were not sufficient for the number of employees based on research results which showed that maintenance of fraudulent assets was optimal so that there were some are idle and unused computers.
Pengaruh Pengetahuan Zakat dan Kemudahan Pembayaran Terhadap Keputusan Petani Membayar Zakat Irwansyah Putra Marpaung; Marliyah, Marliyah; Rahmat Daim Harahap
Journal of Islamic Economics and Finance Vol. 2 No. 1 (2024): Februari: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v2i1.664

Abstract

This research aims to analyze the influence of knowledge and convenience variables on farmers' decisions to pay zakat. This research is quantitative research. The population in this study was 2,185. By using random sampling techniques, a sample of 100 respondents was taken. The data processing process uses SPSS 26. The results of the research show that Knowledge has an effect of t-count t-count of 7.728 which is greater than t-table 1.648 and the significance of 0.00 is smaller than 0.05, so partially the knowledge variable has a significant effect on the decision variable ( Y). Ease of influence has a t-count of 21.886 which is greater than the t-table of 1.648 and the significance of 0.00 is smaller than 0.05, so partially the Ease variable has a significant effect on the Decision variable (Y). Simultaneously the variable knowledge (X1) and ease ( X2) together influence the farmers' decision to pay zakat as F-calculation is 325,690 > from F-table 3.864 and the significance value of F is 0.00 < 0.05, so the hypothesis can be accepted. This shows that together the independent variables consist of Knowledge (X1) and Convenience (X2) have a significant effect on the dependent variable, in this case Decision (Y).
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