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All Journal Jurnal Bisnis dan Manajemen Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura 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 Akuntansi: Jurnal Riset Ilmu Akuntansi IIJSE Journal of Islamic Economics and Finance Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Cendekia Ilmiah Academia Open
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 Medicine & Pharmacology Public Health Social Sciences Other

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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.
Key Factors Shaping Customer Choices of Deposits at BSI KC Binjai: Faktor-faktor Utama yang Membentuk Pilihan Nasabah dalam Menabung di BSI KC Binjai Dea Puspita; Rahmat Daim Harahap; Wahyu Syarvina
Academia Open Vol. 10 No. 1 (2025): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11084

Abstract

General Background: The rapid growth of Islamic banking in Indonesia, driven by increasing public awareness of sharia principles, has intensified competition in deposit services. Specific Background: Bank Syariah Indonesia (BSI) KC Binjai, operating in a highly religious region, offers sharia-compliant deposit products using a profit-sharing scheme. Knowledge Gap: Despite prior studies on Islamic banking, limited research addresses customer decision-making specifically regarding sharia deposits in the unique socio-cultural context of Binjai. Aims: This study investigates the influence of religiosity, social factors, and bank reputation on customer decisions to choose sharia deposits at BSI KC Binjai. Results: Using a quantitative descriptive method and regression analysis on data from purposive sampling, findings reveal all three variables significantly affect customer choices, with bank reputation being the most dominant (β = 0.567, p < 0.001). The model explains 78.7% of the variance in customer decisions. Novelty: This research fills a regional gap in the literature by examining deposit decisions in a localized, religiously-influenced market using robust statistical methods. Implications: The results guide BSI KC Binjai and regulators such as OJK in tailoring marketing and policy strategies that emphasize trust, social influence, and religious alignment to enhance customer engagement.HIghlight : Religiosity is the most influential factor in customer decisions to choose sharia deposits at BSI KC Binjai. Regression analysis shows 78.7% of customer decision variance is explained by religiosity, social, and reputation factors. Reputation of the bank has the strongest individual impact among the three variables studied. Keywords : Customer Decisions, Sharia Deposits, Bank Syariah Indonesia, Religiosity, Bank Reputation
Joint Business Group (Kube) Develoment Model Using The Maslahah Approach (Case Study Of Kube Mekar Sari, Bengkalis Regency) Rizky Padlan; yusrizal yusrizal; Rahmat Daim Harahap
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 18, No 4: 2025 (Supplementary Issue)
Publisher : Universitas Trunodjoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v18i4.31870

Abstract

AbstractThis study analyzes the development model of the Mekar Sari Joint Business Group (KUBE) in Bengkalis Regency using a maslahah approach. KUBE Mekar Sari, a sewing business entity established in 2021, faces significant challenges in terms of sustainability and independence, particularly related to lax internal management, unsystematic financial management, and minimal member participation and effective external assistance. Using a qualitative approach with a case study method, data was collected through in-depth interviews, observations, and document analysis. Analysis was conducted through the lens of maslahah (maqashid al-syari'ah), encompassing hifz al-Dīn, hifz al-Nafs, hifz al-‘Aql, hifz al-Nasl, and hifz al-Māl. The findings indicate that although KUBE Mekar Sari has internalized ethical values (hifz al-Dīn) and provides work flexibility that supports psychological well-being and family responsibility (hifz al-Nafs and hifz al-Nasl), there is a significant gap in the aspects of asset management (hifz al-māl) and knowledge development/participation (hifz al-‘aql). This study concludes that the KUBE Mekar Sari development model is not yet optimal in achieving holistic well-being due to fundamental weaknesses in internal management and the quality of mentoring. Therefore, it is recommended to strengthen internal management based on maslahah, improve the quality of sustainable mentoring, and develop members' capacity to achieve greater independence and sustainability.Keywords: Cooperative Business Group (KUBE), Maslahah, Economic Empowerment, Case Study, Maqashid al-Syari'ah
An Analysis of Tourism Development Based on Local Wisdom from the Perspective of Islamic Economics (Maqasid al-Shariah): A Case Study of Panorama Baru, Bukittinggi Ahmad Rasyid; Rahmat Daim Harahap; Nursantri Ya
Jurnal Bisnis dan Manajemen Vol. 12 No. 2 (2025): Jurnal Bisnis dan Manajemen Volume 12 Nomor 2 Tahun 2025
Publisher : Jurnal Bisnis dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v12i2.16864

Abstract

This study aims to analyze the development of tourism based on local wisdom and its relevance to the principles of Maqashid Shariah from the perspective of Islamic economics. The primary focus of this research includes identifying local wisdom values aligned with the five main objectives of Maqashid Shariah: preservation of religion (hifzh al-din), life (hifzh al-nafs), intellect (hifzh al-‘aql), lineage (hifzh al-nasl), and wealth (hifzh al-mal). Additionally, the research explores how the development of tourism contributes to preserving Islamic values and local culture, as well as identifying the challenges and opportunities involved. The research uses a qualitative descriptive method with a case study approach in a tourism area rooted in local culture and traditions. Data were collected through observation, in-depth interviews, and documentation, and analyzed thematically. The results indicate that tourism development based on local wisdom not only enhances the economic well-being of the local community but also helps preserve religious, social, and cultural values. Local values such as mutual cooperation, respect for nature, and cultural preservation are shown to align with the objectives of Maqashid Shariah. However, challenges such as limited infrastructure and the risk of cultural commercialization persist. On the other hand, opportunities to develop Shariah-compliant tourism are significant, in line with increasing public awareness of ethical and sustainable tourism. This study recommends the integration of Maqashid Shariah principles into tourism development strategies as a balanced approach that supports both economic benefits and the preservation of Islamic and local cultural values.
Pengaruh Adopsi Teknologi, Ekspektasi Keuntungan, Lingkungan Sosial, dan Motivasi Bisnis Islami terhadap Keberhasilan UMKM Sektor Fashion Rizky Amelia Siregar; Rahmat Daim Harahap; Juliana Nasution
Jurnal Riset Akuntansi Vol. 3 No. 4 (2025): November: 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.v3i4.4703

Abstract

The achievement of Micro, Small, and Medium Enterprises (MSMEs) depends on multiple elements, such as the integration of technology, anticipated profits, surrounding social conditions, and Islamic-based business drivers. This research investigates how these four aspects impact the performance of fashion MSMEs located in Olympia Plaza, Medan. Utilizing a quantitative associative method, the study involved a total population of 121 business owners. A saturated sampling method was applied, meaning all 121 individuals were included as respondents. Information was gathered via questionnaires and processed using multiple linear regression, t-tests, F-tests, and coefficient of determination analysis. The results reveal that integrating technology and expecting profits individually bring a positive and meaningful impact on business success. On the other hand, social surroundings and Islamic business drivers do not show a significant partial effect. When combined, however, all four elements significantly drive MSME success, yielding an Adjusted R² of 0.944. Ultimately, this highlights that maximizing tech usage and building strong profit outlooks are the most crucial steps to boost MSME performance.
Co-Authors Afifa Umami Ahmad Rasyid Alviana Sahrini Nasution Amalia Rahman Nasution Ananda Putri Azni Mtd Ananda Rezeki Isnaini Nasution Angga Laksana Arifin Fauzi Lubis Atika Atika Bella Nurhudiani Dea Puspita 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 Juliana Nasution 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 Nursantri Ya Rita Anggaraini Riziq Agsyah Rizky Amelia Siregar Rizky Padlan 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 Syafira Sardini Syawla Andina Auliya Tri Bagus Pertiwi Tuti Anggraini Wahdatun Thoibah Wahyu Syarvina Waizul Qarni Widya Pangestika Yenni Samri Yenni Samri Julianti Nasution Yusrizal Yusrizal