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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 Jurnal Cendekia Ilmiah
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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A ANALISIS KINERJA KEUANGAN DENGAN PENDEKATAN VALUE FOR MONEY PADA DINAS SOSIAL KABUPATEN TAPANULI SELATAN: ANALISIS KINERJA KEUANGAN DENGAN PENDEKATAN VALUE FOR MONEY PADA DINAS SOSIAL KABUPATEN TAPANULI SELATAN Alviana Sahrini Nasution; Fauzi Arif Lubis; Rahmat Daim Harahap
JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Vol. 6 No. 01 (2023): JIMEK VOLUME 6 NO 1 2023
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jimek.v6i01.4754

Abstract

Finance at the Social Service of the South Tapanuli Regency in the Institutional Empowerment and Social Welfare Program in 2019-2021 using the Value for Money concept. The research method used in this research is descriptive qualitative method. Sources of data used are primary data and secondary data. Data collection techniques used are observation/observation, interviews and documentation. The Value for Money approach is seen from three aspects, namely the economic level, the efficiency level and the level of effectiveness. Measurement of economic value is based on a comparison of the budget with budget realization. The measurement of efficiency value is based on a comparison of output and input, where the output is obtained from the performance achievements of the South Tapanuli Regency Social Service. While the value of effectiveness is based on a comparison of outcomes with outputs, where outcomes are targets to be achieved, while outputs are performance achievements of the South Tapanuli Regency Social Service. The results of this study indicate that the financial performance of the Social Services Office of South Tapanuli Regency in the Institutional Empowerment and Social Welfare Program in 2019-2021 in terms of the economic level, namely 71.66% is in the fairly economical category, 89.40% is included in the economic category and 97 .77% fall into the very economical category. Judging from the level of efficiency that is equal to 97.68%, 91.72% and 94.09% fall into the very efficient category. Judging from the level of effectiveness, namely 70% is included in the quite effective category, 82% is included in the effective category and 92% is included in the very effective category.
Analisis Ekspansi Perkebunan Kelapa Sawit Terhadap Perubahan Sosial, Ekonomi Dan Lingkungan Di Wilayah Pedesaan (Kecamatan Batahan Kabupaten Mandailing Natal) Sri Rahayu; Waizul Qarni; Rahmat Daim Harahap
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 1 No. 4 (2023): Oktober : 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.v1i4.1240

Abstract

This study aims to find out how the influence of the expansion of oil palm plantations has on social, economic and environmental changes in communities in several villages in Batahan District, Mandailing Natal Regency. Socio-economic in this case are education, income, health and development, while the environment is the environmental conditions in an area. This research is a descriptive qualitative research. The data used is primary data, data collection techniques using observation, interviews and documentation, and data analysis in this study is descriptive qualitative. Qualitative descriptive analysis or inductive thinking, which departs from facts or events that are empirical in nature and then examines and analyzes these findings so that they become general conclusions and generalizations with evidence of their implementation, then examines all the collected data. The results of the study show that the expansion of oil palm plantations has good social and economic impacts for the community, namely in terms of education, income, health and development. However, it has a bad impact on the environment, because it can cause environmental pollution and damage to soil and water.
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 Brand Image, Kualitas produk, serta Label Halal terhadap Keputusan Pembelian skincare korea “Some by Mi” pada Mahasiswa Fakultas Ekonomi dan Bisnis Islam UIN Sumatera Utara Widya Pangestika; Yenni Samri Julianti Nasution; Rahmat Daim Harahap
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 1 No. 2 (2023): Juni : SAMMAJIVA : Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v1i2.204

Abstract

This study aims to determine the effect of halal label, brand image and quality on purchasing decisions of Skincare some by mi cosmetics on students of faculty economic University Islamic state . The sampling technique used the Slovin formula so that a sample of 92 people was obtained. This research uses quantitative method. The results showed. 1. The halal label variable partially had a positive and significant effect on purchasing decisions, 2. The brand image variable partially has a significant effect on purchasing decisions. 3. The quality of product variable partially has a significant effect on purchasing decisions. Halal label, brand image and price contributed 86.0% influence to purchasing decisions while the remaining 14.0% was explained by other factors not included in this study.
Analisis Peran Dinas Perikanan dan Kelautan Dalam Pemberdayaan Ekonomi Masyarakat Pesisir di Kota Tanjungbalai M Syawalun Riza; Mhd Irwan Padli Nst; Rahmat Daim Harahap
J-CEKI : Jurnal Cendekia Ilmiah Vol. 2 No. 2: Februari 2023
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v2i2.1375

Abstract

Tujuan penelitian Untuk mengetahui dan menganalisi Peran dan Upaya Dinas perikanan dan kelauatan dan Kendala yang dihadapi Oleh Dinas perikanan dan Keluatan dalam Permberdayaan masyarakat nelayan. Jenis pendekatan kualitatif dengan metode deskriptif. Informan terdiri dari nelayan kelurahan pematang pasir dan Dinas Perikanan dan Kelautan Kota Tanjungbalai.Teknik analisis data meliputi reduksi data, Interpretasi data, dan Verifikasi data. Hasil kesimpulan penelitian, Upaya Dinas Perikanan dan Kelauatan dalam pemberdayaan masyarakat nelayan di Kelurahan Pematang Pasir Kecamatan Teluk Nibung Kota Tanjungbalai telah mampu menjalankan peran penting dan sangat membantu nelayan. Upaya tersebut dapat dilihat dan dirasakan melalui program-program yang dilakukan ataupun dijalankan oleh Dinas Perikanan dan Kelautan. Baik berupa seperti pendidikan dan pelatihan, penyuluhan dan pendampingan, dan kelembagaan nelayan seta memberikan kemudahan bagi nelayan untuk mendapatkan bantuan dari Dinas Perikanan tersebut. adapun kendala yang dihadapai oleh Dinas Perikanandan Kelautan Kota Tanungbalai yaitu SDM yang rendah dan Anggran yang kurang. program yang dijalankan ini sangat membantu nelayan dalam modal usaha bangkah perlengkapan untuk tangkap ikan.
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).
Analisis Sistem Informasi Akuntasi (SIA) Dalam Meningkatkatkan Kinerja Bagian Perencanaan Dan Keuangan Pada Kantor Walikota Medan Seri Mulyani; Rahmat Daim Harahap
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 1 (2024): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i1.577

Abstract

This research aims to determine and understand the role of the Accounting Information System (AIS) in improving performance in the Planning and Finance section of the Medan Mayor's Office. The method used in this research is a qualitative descriptive method. The data collection techniques used in this research are through interviews, observations, and documentation. The results of this research show that the Accounting Information System (AIS) plays a very important role in helping Planning and Finance employees in preparing financial reports. Employees just need to input data into the system, then the process of classification, summarization until finally a financial report is formed is carried out automatically by the system.
The Influence of Product Quality, Service Quality and Promotion on Saving Decision Making in Islamic Banks For UIN North Sumatra Students M Difach Hazairin Nasution; Rahmat Daim Harahap; Atika, Atika
International Journal of Community Engagement Payungi Vol. 5 No. 3 (2025): International Journal of Community Engagement Payungi
Publisher : Yayasan Payungi Smart Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58879/ijcep.v5i3.68

Abstract

This study examines the influence of product quality, service quality, and promotion on saving decisions among students at the State Islamic University of North Sumatra (UINSU) within the context of Islamic banking. Using a quantitative approach and purposive sampling, the research involved 100 student respondents. Data were collected via validated questionnaires and analyzed using multiple linear regression, classical assumption tests, and hypothesis testing (t-test and F-test). The findings reveal that all three variables—product quality, service quality, and promotion individually and collectively exert a significant influence on students’ saving decisions. Among them, promotion shows the strongest individual effect. The coefficient of determination indicates that 55.8% of the variance in saving decisions can be explained by these variables. These findings align with the Theory of Planned Behavior (TPB), which suggests that behavioral intentions, influenced by attitudes, subjective norms, and perceived behavioral control, play a central role in decision-making processes. The research also supports the consumer decision-making process and SERVQUAL models, which emphasize the roles of information, evaluation, and service attributes in shaping consumer choices. This study underscores the strategic importance for Islamic banks to enhance their product offerings, service delivery, and promotional efforts, particularly when targeting younger consumers such as university students. By strengthening these areas, Islamic banks can better position themselves in a competitive financial landscape and expand their market share. Ultimately, this research contributes to the growing body of literature on Islamic financial behavior and offers actionable insights for improving student engagement with Sharia-compliant financial services.
Digitalization of MSME Accounting in Meeting Recording Standards Based on SAK EMKM in Putra Mandiri Transportation Services With The Akuntansiku Application Novi Rahmawati; Muhammad Syahbudi; Rahmat Daim Harahap
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7846

Abstract

Finance is crucial in a business, so the preparation of financial reports according to standards needs to be done in order to know the condition of the business and business finances. This study was conducted to determine the application of digitalization of MSME financial reports and the conformity of recording based on SAK EMKM. The study was conducted using a qualitative method by implementing the Akuntansiku application and the conformity of the application with SAK EMKM carried out at the Putra Mandiri Transportation Service Business which had not implemented financial recording according to standards. The results of the study stated that the application of financial report preparation with the Akuntansiku Application presented a Financial Position Report in 2024 which presented Assets of Rp. 1,087,991,000; Liabilities of Rp. 108,870,000; and Equity of Rp. 979,121,000. The 2024 Profit and Loss Report which presented business income and other income of Rp. 663,955,000; expenses and other expenses of Rp. 310,478,000; and obtained a net profit of Rp. 71,537,000. The implementation of the Akuntansiku Application is suitable for use by Putra Mandiri businesses and other MSME actors because it has complied with the EMKM SAK
Pengaruh Inflasi, Financing To Deposit Ratio (FDR) Dan Efisiensi Operasional Terhadap Return On Asset (ROA): Studi Kasus Bank Syariah Listing BEI Nida Nurhayani Pohan; Kamilah Kamilah; Rahmat Daim Harahap
Journal of Islamic Economics and Finance Vol. 1 No. 4 (2023): 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.v1i4.443

Abstract

This study aims to analyze the effect of inflation, financing to deposit ratio (FDR), and operational efficiency on return on assets (ROA) in the financial sector. ROA is an important performance indicator for financial companies, because it reflects the level of profitability of the assets owned. The research method used is regression analysis with annual data from various financial companies during the study period. Inflation is measured using the consumer price index (CPI), FDR describes the ratio between loans provided by banks and deposits received from customers, and operational efficiency is measured by the ratio of operating costs to operating income. The results of this study provide useful insights for the management of financial companies in facing challenges from economic and operational factors. To increase ROA, companies need to consider effective inflation risk management strategies and optimize the FDR ratio, while still focusing on improving their operational efficiency.
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