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Analisis Pemanfaatan Sampah Bernilai Ekonomis dalam Peningkatan Ekonomi Masyarakat Kota Medan melalui Aplikasi Kepul Muhammad Rafi Hagi; Rahmat Daim Harahap; Fauzi Arif Lubis
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.v1i4.529

Abstract

This study aims to describe the use of waste and economic improvement of the people of Medan City through the Kepul Application based on Circular Economy Theory and take data from the study. This study uses qualitative methods with data analysis techniques using qualitative descriptive analysis. The results show that the development of the Kepul application has always been the main thing in the company's mission, this is because of the development of applications according to customer suggestions such as the Live Location feature, re-schedule, membership, etc. The effectiveness of Kepul in increasing people's income is arguably very good, as evidenced by the increase in resource persons' income from the range of Rp. 100,000 to Rp. 800,000 a month. From the results of the study, it is known that there are still many obstacles in Kepul in becoming an intermediary container for waste utilization in Medan City such as lack of strong branding, fleet problems, and price difference problems with conventional collectors. But this obstacle is not an impossible obstacle to pass, with the successful collaboration of Kepul with the Medan City Government and plans to attract more investors, Kepul believes that all the obstacles above can be passed well.
Implementasi Green Marketing Pada UMKM Upaya Memasuki Pasar Internasional (Studi Kasus pada Creabrush Indonesia) Wahdatun Thoibah; Muhammad Arif; Rahmat Daim Harahap
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 3 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.290

Abstract

Green Marketing is a marketing activity that pays attention to environmental sustainability. This research was conducted bearing in mind the importance of every business actor to apply Green Marketing in business activities, especially export-oriented ones. One example of a business that implements Green Marketing is the Creabrush UMKM. The purpose of this study is to describe the implementation of Green Marketing in MSME Creabrush as an effort to enter the international market, explain the factors that influence MSME Creabrush management in implementing Green Marketing, to determine the competitive advantage possessed by MSME Creabrush in implementing Green Marketing, as well as the impact of implementation of Green Marketing. This research is a descriptive research with a qualitative approach. The author conducted interviews with the owners and employees of SMEs Creabrush to find out how Green Marketing is implemented in SMEs Creabrush itself. The data analysis technique used is Miles and Huberman's data analysis technique. The results of this study are that the application of Green Marketing to Creabrush SMEs is already environmentally friendly in terms of production, promotion, distribution and pricing activities. Awareness of environmental responsibility, government regulations, competition in similar industries and cost savings in waste management are factors that influence the implementation of Green Marketing in Creabrush SMEs.
Analisis Kinerja Keuangan Perusahaan Dengan Menggunakan Du Pont System dan Common Size Pada PT. Sujin Ray Indonesia Salwa Fadhillah; Rahmat Daim Harahap; Kusmilawaty Kusmilawaty
Jurnal Proaksi Vol. 11 No. 2 (2024): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i2.5753

Abstract

Analisis Du Pont adalah metode evaluasi kinerja keuangan yang meneliti kontribusi perputaran asset, margin laba bersih, dan pengganda ekuitas terhadap tingkat pengembalian ekuitas. Metode ini membantu mengidentifikasi faktor-faktor yang mempengaruhi fluktuasi kinerja keuangan perusahaan. Analisis common size membandingkan berbagai pos dalam laporan keuangan dengan mengubahnya menjadi persentase dari total aktiva atau pasiva. Penelitian ini menganalisis kinerja keuangan PT. Sujin Ray Indonesia selama periode 2020-2022 menggunakan metode Du Pont dan common size, dengan data dari laporan keuangan 2020-2022 dan menggunakan analisis deskriptif. Hasilnya, analisis Du Pont menunjukkan penurunan kinerja keuangan PT. Sujin Ray Indonesia, sedangkan analisis common size mengungkapkan fluktuasi pada aktiva, liabilitas, dan ekuitas, serta peningkatan beban pokok produksi dan penurunan laba kotor dan laba bersih setiap tahunnya.
Analysis of Management Accounting Use of Raw Material Management and Implementation of EMKM SAK in UMKM Sir Coffe Roasters Marelan Riziq Agsyah; Fauzi Arif Lubis; Rahmat Daim Harahap
Journal Informatic, Education and Management (JIEM) Vol 8 No 1 (2026): FEBRUARY (CALL FOR PAPERS)
Publisher : STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jiem.v8i1.265

Abstract

This study aims to examine the application of management accounting in raw material management and the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at the SME Sir Coffee Roasters Marelan. The study focuses on the process of planning, recording, and controlling raw materials, as well as the extent to which financial statements are prepared in accordance with the provisions of SAK EMKM. This study uses a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation. The research findings show that raw material management has been carried out simply, but has not yet implemented management accounting principles optimally, especially in the aspects of recording, planning needs, and evaluating raw material usage. The implementation of SAK EMKM has also not been fully implemented because financial recording is still limited to cash inflows and outflows without the preparation of a statement of financial position, profit and loss statement, or notes to the financial statements.
Analysis of Incentive Compatible Constraint Establishment in Mudharabah Financing Profitability (A Case Study of Bank Pembiayaan Rakyat Syariah Al Washliyah Medan) Agung setiawan harahap; Sugianto; Rahmat Daim Harahap
Escalate : Economics and Business Journal Vol. 3 No. 01: Intelligent Marketing and Behavioral Insights: Redefining Institutional and Organizat
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v3i01.438

Abstract

Mudharabah financing in Indonesian Islamic banking remains low (6-8%) due to moral hazard and asymmetric information risks, limiting profitability despite its profit-sharing potential. This study analyzes Incentive Compatible Constraints (ICC) implementation at BPRS Al-Washliyah Medan to mitigate risks and enhance profitability. Using qualitative field research, purposive and snowball sampling targeted employees and mudharabah stakeholders (n=unspecified, saturation-based). Data from interviews, observations, and documents were analyzed via Miles & Huberman's model (reduction-presentation-verification). Findings reveal ICC strategies—collateral requirements, age/debt service limits, transparent monitoring, revenue-sharing ratios—effectively reduce moral hazard while boosting profitability through healthier bank-customer partnerships. Implementation challenges include individual customers lacking audited reports and resource constraints. Conclusions recommend standardized ICC guidelines and quantitative model development for broader Islamic finance applications.