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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Madinah: Jurnal Studi Islam Muhasabatuna: Jurnal Akuntansi Syariah J-ISACC : Journal of Islamic Accounting Competency IIJSE
Daim Harahap, Rahmat
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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Pemikiran Mohammad Nizarul Alim Tentang Akuntansi Syariah Ansahrizal, Wahyu; Nurlaila, Nurlaila; Daim Harahap, Rahmat
MADINAH Vol 9 No 1 (2022): Madinah: Jurnal Studi Islam
Publisher : INSTITUT AGAMA ISLAM TARBIYATUT THOLABAH LAMONGAN, INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58518/madinah.v9i1.1369

Abstract

This study aims to find out what Mohammad Nizarul Alim thinks about Sharia Accounting. This study uses a qualitative method with a descriptive approach, explaining the journey of his life and work. Data sourced from supporting literature related to research. In this study, it was found that Mohammad Nizarul Alim's thoughts on Sharia accounting that traces of Islam had contributed to the accounting trail long before Lucas Pacioli was known as the inventor of modern accounting. Sharia accounting is a manifestation of the effort to achieve material and spiritual welfare (Al-Falah) which is integrated between economic, social, and political originating from Islamic sharia. Islamic law has a goal for the welfare of all mankind, which lies in maintaining faith (din), self/human life (nafs), intelligence (aql), offspring (nasl), and wealth (mal).
Evaluation of Teller Services to Customers and Analysing Customer Satisfaction with Teller Services at BSI KCP Lauser Hayat, Kumala; Daim Harahap, Rahmat
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i2.2958

Abstract

This study discusses the effect of service quality on customer satisfaction in Islamic banks. The purpose of this writing is to know what is customer satisfaction and service quality how to measure service quality, and what are the factors that cause customer satisfaction. This writing can also be seen how the relationship between service quality and customer satisfaction. In conducting research the author uses the literature study method, the author gets references from reliable sources. The results showed that all dimensions of service quality have a significant positive effect on customer satisfaction, which means that the better the quality of service ranging from physical evidence, responsive data, reliability, assurance and empathy provided by Islamic banking will be able to increase customer satisfaction and vice versa. Service is not just about providing services to customers, but also understanding customer needs and desires. A good service must start from understanding the needs and desires of customers, providing the right solution, always updating and improving services, listening to customer feedback, and always being balanced with competitive prices and satisfying product quality
Efektivitas Program Pemutihan Pajak Kendaraan Bermotor dalam Meningkatkan Kepatuhan Wajib Pajak Membayar Pajak dalam Perspektif Maslahah Mursalah Ulya, Himmatul; Harmain, Hendra; Daim Harahap, Rahmat
Journal of Islamic Accounting Competency Vol. 2 No. 1 (2022): J-ISACC (Journal of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pemutihan PKB merupakan upaya yang dilakukan pemerintah untuk mendorong Wajib Pajak yang belum memenuhi kewajiban perpajakannya dengan memberikan keringanan sanksi keterlambatan pembayaran dalam jangka waktu tertentu dengan tujuan untuk meningkatkan piutang PKB dan mengurangi beban Wajib Pajak. Penelitian ini dilakukan di Kantor Bersama SAMSAT Natal Kabupaten Mandailing Natal. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data wawancara dan didukung dengan metode observasi dan dokumentasi. Penelitian ini bertujuan untuk mengetahui efektivitas program pemutihan PKB dalam meningkatkan kepatuhan wajib pajak dalam membayar pajak, untuk mengetahui pelaksanaan program dalam hal maslahah mursalah dan untuk mengetahui kendala dalam pelaksanaan program pemutihan PKB di Kantor Bersama SAMSAT Natal . Hasil penelitian menunjukkan bahwa efektivitas program pemutihan PKB dalam meningkatkan kepatuhan wajib pajak dalam membayar pajak di Kantor Bersama SAMSAT Natal efektif, berdasarkan 5 indikator efektivitas yaitu indikator efisiensi, kecukupan, pemerataan, daya tanggap, dan ketepatan. Pelaksanaan program pemutihan PKB juga sesuai dengan teori dan syarat maslahah mursalah karena dapat memberikan manfaat baik bagi pemerintah maupun wajib pajak dalam lingkup Kantor Bersama SAMSAT Natal. Pelaksanaan program pemutihan di Kantor Bersama SAMSAT Natal tidak ada kendala. Namun dari sisi wajib pajak masih terdapat kendala seperti kendala waktu karena kesibukan dan kendala ekonomi.
The Implementation of the Human Resource Management Function in Improving the Performance of the Special Police of Class IIa Sibolga Prison Requirements Angga, Rio Ari; Lathief Ilhamy Nasution, Muhammad; Daim Harahap, Rahmat
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3840

Abstract

Management has existed since humans existed; management is as old as human life. management is as old as human life, why is that, because humans in their daily lives cannot be separated from the principles of management This study aims to determine the Application of the Human Resources Management Function in Improving the Duties of Special Correction Police at the Sibolga City Class IIA Correctional Institution. Human resources have a huge role in an organization. Human resource management should be viewed as an extension of the traditional view of managing people effectively and to manage people effectively and to do so requires knowledge of human behavior and the ability to manage it. about human behavior and the ability to manage it. So important position of human resources so that it becomes the achievement or failure of an organization. The results of this study are expected to be input for the government in this case the Sibolga city class IIA correctional institution in order to improve the duties of the special correctional police so as to properly foster the prisoners.
Local Economy-Based Ecotourism Development Strategy in Mandailing Natal Community Empowerment Using QSPM Lubis, Hilma Kholilah; Indah Lestari Nasution, Annio; Daim Harahap, Rahmat
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3855

Abstract

Mandailing Natal is an area blessed with abundant natural wealth which is also a source of livelihood for the community. empowering nature tourism (ecotourism) as part of a strategy to take advantage of natural wealth in the Mandailing Natal area without damaging the environment is one of the right steps. By utilizing natural resources which are a tourist attraction in the Mandailing Natal district. The purpose of this research is to identify the conditions of ecotourism in Mandailing Natal based on an analysis of Strengths, Weaknesses, Opportunities, and Threat (SWOT) and to find out the best marketing strategy based on alternative marketing strategies that have been obtained using Quantitative Strategic Planning Matrix (QSPM). The research method used is to use the SWOT and QSPM method. The results of the study show that the Ecotourism Conditions in Mandailing Natal based on an analysis of Strengths, Weaknesses, Opportunities, and Threats (SWOT) have great strengths. This is illustrated by the results of the IFAS and EFAS matrix analysis which describe the position of tourist attractions in Mandailing Natal in quadrant 1-2 positions in the SWOT matrix. Quadrant 2 describes Strategic Diversification, namely Tourism Objects in a stable condition but facing a number of tough challenges. Tourist attractions in Mandailing Natal can carry out several strategies to face the big challenges towards goodness, including (1) increasing the facility of cleanliness, (2) prioritizing traders so that the prices offered are with complete police and sizes, (3) utilizing large areas of land for complete the lacking facilities as well as add new innovations supported by the regional government or the tourism office.
Analysis of Fishermen’s Unwelfare Problems in the City of Tanjungbalai Based on the Maqashid Sharia Approach (Case Study of Fishermen in Tanjungbalai) Purdani, Iman; Imsar, Imsar; Daim Harahap, Rahmat
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
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.
PERKEMBANGAN MINAT TAHFIDZ AL-QURAN DI SMP IT BAITUL QURAN MEURANDEH TEUNGOH Daim Harahap, Rahmat; Daniel Samosir, Fajar; Munawarah, Khairatul; Liyana, Najla; Layli, Rayhan
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 9 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i9.3333-3341

Abstract

SMP IT Baitul Quran didirikan pada tahun 2017 yang membuatnya tergolong sekolah yang masih baru. Walaupun begitu para siswa yang mendaftar meningkat pesat disetiap tahunnya, program tahfidz yang diterapkan merupakan daya tarik pada siswa untuk masuk ke sekolah ini. Tujuan dilakukannya penelitian ini untuk mengetahui perkembangan minat para siswa SMP IT Baitul Quran di Desa Meurandeh Teungoh. Adapun alasan peneliti memilih sekolah ini karena para peneliti melakukan pengabdian di Desa Murandeh Teungoh selama empat minggu, selama waktu itu para peneliti menemukan bahwa masyarakat Meurandeh Teungoh khususnya para anak-anak dan remaja banyak yang mengikuti kegiatan tahfidz, dari beberapa tempat pelaksanan program tahfidz yang ada para peneliti memilih SMP IT Baitul Quran karena sekolah tersebut adalah lembaga resmi pendidikan keagaaman yang berada di Desa Meurandeh Teungoh dengan masa pengoperasian yang masih terbilang baru yaitu menginjak tahun keenam. Metode penelitian yang diterapkan adalah metode kualitatif dengan objek penelitian minat para siswa SMP IT Baitul Quran dan Subjek penelitian yaitu pimpinan yayasan, para guru, para murid dan wali murid SMP IT Baitul Quran. Hasil penelitian menemukan bahwa perkembangan minat tahfidz Al-Quran di SMP IT Baitul Quran Meurandeh Teungoh meningkat dengan signifikan ditandai dengan antusiasme siswa yang mendaftar dan dukungan dari orangtua siswa kepada pimpinan yayasan. SMP IT Baitul Quran menggunakan metode Talqin dalam membimbing para siswa mengikuti program tahfidz. Pihak sekolah tidak menerapkan target hafalan dalam program tahfiz untuk menecegah rasa beban bagi para siswa. Walau begitu tekad dan minat para siswa tidak surut untuk selalu menghafal ayat suci Al-Quran karena para siswa memiliki alasannya sendiri, yaitu menghadiahkan surga kepada orangtuanya.Kata Kunci : Perkembangan, Minat, Tahfidz Al-Quran
Co-Authors Angga, Rio Ari Ansahrizal, Wahyu Daniel Samosir, Fajar Hayat, Kumala Hendra Harmain Himmatul Ulya Imsar, Imsar Indah Lestari Nasution, Annio Lathief Ilhamy Nasution, Muhammad Layli, Rayhan Liyana, Najla Lubis, Hilma Kholilah Munawarah, Khairatul Purdani, Iman Wiwik Handayani