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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Buletin Ilmiah Nagari Membangun JURNAL MANAJEMEN BISNIS Al-Kharaj: Journal of Islamic Economic and Business Jurnal Sains dan Teknologi Al Iman: Jurnal Keislaman dan Kemasyarakatan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Bisnis Net : Jurnal Ekonomi dan Bisnis JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen PRAJA observer: Jurnal Penelitian Administrasi Publik Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Journal of Islamic Economics and Social Science (JIESS) EKSYA: Jurnal Ekonomi Syariah Journal of Social Research Ta’wiluna: Jurnal Ilmu Al-Qur’an,Tafsirdan Pemikiran Islam Journal Research of Economics and Bussiness Populer: Jurnal Penelitian Mahasiswa Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen J-ISACC : Journal of Islamic Accounting Competency Paradoks : Jurnal Ilmu Ekonomi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Maslahah: Jurnal Manajemen dan Ekonomi Syariah IIJSE Santri : Jurnal Ekonomi dan Keuangan Islam El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Public Service And Governance Journal Jurnal Ekonomi, Akuntansi dan Perpajakan International Journal of Economics, Management and Accounting International Journal Business, Management and Innovation Review Kasyafa: Jurnal Pendidikan Agama Islam Values: Jurnal Kajian Islam Multidisiplin Al Iman: Jurnal Keislaman dan Kemasyarakatan
Rahmi Syahriza
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Analisis Pencatatan Akuntansi Aktiva tetap dan Akuntansi Piutang pada laporan Keuangan di Koperasi Unit Desa Cahaya Sinunukan 3 Mandaling Natal Wardatussyfa Wardatussyfa; Hendra Harmain; Rahmi Syahriza
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 1 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Catatan Aktiva tetap dan piutang terangkum dalam laporan keuangan. Laporan keuangan adalah hasil dari suatu proses kegiatan pencatatan akuntansi yang merupakan suatu ringkasan dari transaksi-transaksi keuangan yang terjadi selama periode tahun berjalan. Laporan keuangan koperasi harus disesuaikan dengan SAK-ETAP agar menghasilkan laporan keuangan yang berkualitas. Penelitian ini bertujuan untuk mengetahui apakah pencatatan akuntansi aktiva tetap dan akuntansi piutang pada Koperasi Unit Desa Cahaya Sinunukan 3 telah sesuai dengan SAK ETAP. Jenis penelitian yang digunakan adalah penelitian Kualitatif Deskriptif. Data yang digunakan pada penelitian ini yaitu data sekunder berupa Laporan keuangan Koperasi Unit Desa Cahaya Sinunukan 3. Hasil yang ditemukan pada penelitian ini menunujukkan bahwa Pencatatan Akuntansi Aktiva Tetap pada Koperasi Unit Desa Cahaya Sinunukan 3 belum sesuai dengan SAK ETAP, karena pada penentuan harga perolehan aktiva tetapnya hanya mencatat sebesar harga beli saja tanpa ditambah dengan biaya-biaya yang dikeluarkan pada saat perolehan tersebut. Pencatatan Akuntansi piutang pada Koperasi Unit Desa Cahaya Sinunukan 3 Juga belum sesuai dengan SAK ETAP, karena mereka belum menerapkan pencatatan piutang tak tertagih pada piutang yang sudah lama dari tanggal jatuh tempo.
Faktor-Faktor Yang Mempengaruhi Kontribusi Dana Tabarru’ Pada Perusahaan Asuransi Syariah Yang Terdaftar Di Bursa Efek Indonesia (BEI) Ariska Malida Syakira Matondang; Nur Ahmadi B i Rahmani; Rahmi Syahriza
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 2 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Studi ini memiliki arah guna memahami pengaruh secara simultan dan parsial dari Dana Tabarru, Hasil Investasi, dan Pembayaran Klaim sebagai Variabel Independen pada Perusahaan Asuransi Jiwa Layanan Mitra Abadi Syariah. Uji-t dan uji-F adalah dua metode kuantitatif yang dipakai dalam penyelidikan ini. Data deret waktu dipakai dalam penyelidikan ini. Dana Tabarru, serta variabel independen Premi, Pembayaran Klaim, dan Hasil Investasi, dipakai sebagai variabel penelitian. Dana tabarru pada perusahaan asuransi yang terdata di BEI tidak dipengaruhi secara signifikan oleh premi, sesuai dengan temuan uji parsial (uji t) yang dilakukan. Hasil Investasi tidak berpengaruh signifikan terhadap dana tabarru pada perusahaan asuransi yang terdaftar di BEI, sesuai dengan temuan uji parsial (uji t). Menurut temuan uji simultan (uji F), dana tabarru pada perusahaan asuransi yang terdaftar di BEI secara signifikan tidak dipengaruhi oleh premi simultan, pembayaran klaim, dan hasil investasi.
Strategi Penanganan Pembiayaan Bermasalah pada BMT Masyarakat Madani Sumatera Utara: Analisis SWOT Imsar; Agung Ramadhan Trapoltanta Pratama; Rahmi Syahriza
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20497

Abstract

Abstract The aim is to analyze the handling of problematic financing at the BMT of the Madani Society of North Sumatra. Using qualitative methods with data analysis techniques using SWOT methods (Strength, Weakness, Opportunity, Threat). Data collection techniques used are observations, interviews, questionnaires and documentation. The results of this study are: (1) Problematic financing in BMT Northern Sumatra's Madani community is caused by internal factors such as quantitative human resource constraints, lack of support for digital and modern technology systems and the continuing instability of the labour force. While external factors are caused from the continuously deteriorating member economy, the abuse of funding funds by members and financial institutions of banks also conduct microfinancing. (2) The results of the calculations of the IFE and EFE matrix indicate that BMT Madani Society is in the quadrant II, which is a position that marks a strong company, but faces a major threat. So BMT Madani Society of North Sumatra is recommended to pursue a diversification strategy that is to optimize strengths to minimize existing threats. Key words : Management Strategy, Problematic Financing, SWOT
Analysis of Understanding of Ta’awun Principles and Its Influence on the Interest of Online Ojek Drivers to Become Sharia Insurance Participants Rifka Fachrina; Marliyah Marliyah; Rahmi Syahriza
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3861

Abstract

Online transportation companies have provided insurance facilities for the profession of online motorcycle taxi drivers, but there are still many online motorcycle taxi drivers who do not have self-protection in the form of insurance, even though drivers have a level of work risk that has the potential to endanger their health and safety. The purpose of this research is to find out the online motorcycle taxi drivers' understanding of the ta’awun principle and the online motorcycle taxi drivers’ interest in sharia insurance. This study uses qualitative methods with data collection techniques through interviews. Data processing was carried out using the Miles & Huberman analysis technique which consisted of three stages, namely data reduction, data presentation, and conclusions. Based on data analysis it was concluded that as many as 29% of informants understood the ta’awun principle in sharia insurance. 43% of informants are interested in becoming participants in sharia insurance 67% of them understand the principle of ta’awun while 33% of other people do not understand the principle of ta’awun, 34% of informants are not interested in participating in conventional insurance or sharia insurance as much as 62% of informants admit to knowing the principle of ta’awun awun while 38% of people said they did not understand the principle of ta’awun. 23%, namely 25% of people understand the principle of ta’awun, while 75% of other people do not understand the principle of ta’awun, this percentage explains that the informant is still in doubt about taking Islamic insurance.
PENINGKATAN KESADARAN MELALUI EDUKASI PENCEGAHAN KEKERASAN DALAM RUMAH TANGGA DI KELURAHAN BATANG ARAU KOTA PADANG Anggela Pradiva Putri; Isti Aryani; Novira Ramadani; Firmanita Firmanita; Rahmi Syahriza
BULETIN ILMIAH NAGARI MEMBANGUN Vol 7 No 2 (2024)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v7i2.586

Abstract

Domestic Violence is a complex and pervasive social issue that occurs worldwide. Domestic violence is gender-based violence that occurs in the personal sphere. The prevalence of domestic violence is very high globally, with approximately 1 in 3 women experiencing sexual or physical violence from their partners at some point in their lives. The aim of this activity is to raise public awareness of domestic violence, increase knowledge, promote information dissemination, empower women, and engage in action plans for the prevention of domestic violence. It is hoped that this will help prevent the occurrence of violence, which can reduce the quality of life and health of individuals and their surrounding environment.The methods used include lectures and Q&A discussions between the speakers and 25 participants of the education session. The implementation stages of the activity begin with a pre-test, followed by the presentation of material related to domestic violence, its causes, various forms, its impact on various aspects, and its prevention. Finally, a post-test is conducted. The results obtained from the paired sample test show a p-value of 0.000, indicating a probability above the significant level (0.000 < 0.05). The conclusion is that there is an increase in the participants' knowledge about the prevention of domestic violence before and after the education session. It is hoped that the community can prevent domestic violence and support the creation of a violence-free environment.
The Impact of Implementing a Rural Financial Information System, Clarity of Budget Targets and Internal Control on Accountability for Operational Performance of Village Funds in Labuan Batu Regency Purba, Elsa Pinika Putri; Nasution, Yenni Samri Juliati; Rahmi Syahriza
Jurnal Manajemen Bisnis Vol. 11 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v11i2.805

Abstract

This research uses quantitative methods using primary data obtained from questionnaire results. The population in the study was all village apparatus, consisting of the village head, regional head, secretary, finance chief, general officer, welfare service chief and government chief. And PTPKD (Village Financial Management Technical Implementer) is responsible for managing village funds, numbering thirty people. Based on the sample using the probability sampling method, thirty respondents were selected from the entire population as a sample. The data collection technique was carried out by distributing questionnaires online using Google Form. The data analysis method uses multiple linear regression with SPSS. The results of the partial test hypothesis of the implementation of the village financial information system, (X1), clarity of budget targets (X2) can have a positive effect on the accountability of operational performance of village funds. Simultaneously research results. Internal control (X3), has no effect on the accountability of operational performance of village funds. Simultaneously research results. And using the F test (simultaneous), this shows that the independent variables (X1, X2, X3) have a positive effect on the dependent variable (Y).
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH ASURANSI JIWA PADA MASA PANDEMI COVID-19 (STUDI KASUS PT ASURANSI JIWA SYARIAH BUMI PUTERA CABANG MEDAN) Dita Marisa; Tuti Anggraini; Rahmi Syahriza
EKSYA : Jurnal Ekonomi Syariah Vol 4 No 2 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/eksya.v4i2.1227

Abstract

This study aims to determine the effect of service quality on life insurance customer satisfaction during the Covid-19 pandemic (a case study of PT Asuransi Jiwa Syariah Bumiputera Medan Branch), with a sample size of 88 customers. The type of data used in this research is quantitative data. The data collection technique used is through a questionnaire. Analysis prerequisite tests include normality test, multicollinearity test, and heteroscedasticity test. Data analysis techniques using the t test, f test, multiple linear regression and test the coefficient of determination.The results showed that (1) there was a positive and significant effect of Tangible indicators on Customer Satisfaction of Life Insurance PT Asuransi Jiwa Syariah Bumiputera Medan Branch of 29.2%, (2) there was a positive and significant effect of Guarantee indicators on Customer Satisfaction of Life Insurance of PT Asuransi Jiwa Bumiputera Sharia Medan Branch of 37.9%, (3) there is a positive and significant effect of the Empaty indicator on Life Insurance Customer Satisfaction PT Asuransi Jiwa Syariah Bumiputera Medan Branch of 33.8%, (4) no significant effect on the Reliability indicator on Customer Satisfaction Life Insurance PT Asuransi Jiwa Syariah Bumiputera Medan Branch of -0.99%, (5) does not significantly influence the response indicator to Customer Satisfaction Life Insurance PT Asuransi Jiwa Syariah Bumiputera Medan Branch -0.33% (6) there is a positive and significant influence Tangible Evidence, Reliability, Response, Guarantee, and Empathy for Life Insurance Customer Satisfaction During the Covid-19 Pandemic PT Asuransi Jiwa Syariah Bumiputera Medan Branch with Fhitung 34,901.
Penerapan ISAK 35 Laporan Keuangan Organisasi Nonlaba Pada Mts Al Washliyah Pajak Rambai Medan Muhammad Rifana; Kamilah; Rahmi Syahriza
Jurnal Sains dan Teknologi Vol. 5 No. 2 (2023): Jurnal Sains dan Teknologi
Publisher : CV. Utility Project Solution

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Abstract

Organisasi nirlaba adalah organisasi yang memiliki fokus utama pada pelayanan dengan tanpa memiliki maksud untuk mendapatkan laba sebesar - besarnya. Tujuan penelitian ini adalah untuk menganalisis Penerapan ISAK No. 35 Tentang Penyusunan dan Penyajian Laporan Keuangan Organisasi Nonlaba Pada MTS Al Washliyah Pajak Rambai Medan. Data yang digunakan dari penelitian ini adalah data primer dan sekunder, dimana data primer di dapat dari hasil wawancara dengan Staff Bidang Tata Usaha dan Keuangan MTS Al-Washliyah Pajak Rambai Medan sedangkan data sekunder di dapat dari laporan keuangan MTS Al-Washliyah Pajak Rambai Medan. Hasil dari penelitian ini menunjukkan bahwa Penerapan ISAK No. 35 Tentang Penyusunan dan Penyajian Laporan Keuangan Organisasi Nonlaba Pada MTS Al Washliyah Pajak Rambai Medan belum sepebuhnya menerapkan ISAK No 35. Dapat dilihat dari penyajian laporan keuangan yang dibuat oleh MTS Al Washliyah Pajak Rambai Medan tidak menerapkan laporan posisi keuangan, laporan Penghasilan komperehensif dan laporan perubahan asset neto berdasarkan standar ISAK No 35 tetapi hanya membuat dua laporan yaitu Laporan Arus Kas dan Catatan Atas laporan Keuangan.
Analisis Minat Masyarakat Memiliki Asuransi Syariah (Studi Kasus Kabupaten Padang Lawas Kecamatan Aek Nabara) Marni Siregar; Nurbaiti Nurbaiti; Rahmi Syahriza
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 1 No. 4 (2023): November : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v1i4.489

Abstract

This research aims to find out the influence of premiums on public interest in the district. Padang Lawas District. Aek Nabara. To find out the influence of products on public interest in Kab. Padang Lawas District. Aek Nabara. To determine the influence of premiums and products on public interest in the district. Padang Lawas District. Aek Nabara The research used was descriptive qualitative. The research results show that based on the results of the partial test (t test), premiums have a significant effect on public interest in having sharia insurance in Aek Nabara Barumun. Partial test results (t test), Product on public interest in having sharia insurance in Aek Nabara Barumun. Simultaneous test results (F test), premiums and products simultaneously have a significant effect on people's interest in having sharia insurance at Aek Nabara Barumun.
Pengaruh Harga, Lokasi, Dan Fasilitas Terhadap Loyalitas Pelanggan Warung Kopi : Studi Kasus Warung Kopi Di Jalan Letda Sujono Banjirul Akbar; Marliyah Marliyah; Rahmi Syahriza
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): April : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v2i2.1020

Abstract

This study seeks to examine and assess the extent and impact of price, location and facilities on customer loyalty in coffee shops. Specifically, it focuses on a coffee shop located on Jalan Letda Sujono in Medan Tembung District. Using a quantitative descriptive approach, this research uses primary data collected from respondents. The research subject was a coffee shop on Jalan Letda Sujono, while the object of analysis consisted of 95 customers of the RGR KOPI shop. To analyze the data, SPSS 20.0 was used for classical assumption testing, multiple regression analysis, and hypothesis testing. Findings from hypothesis testing, especially the t-test, show that there is a significant and positive influence of price on customer loyalty at the Coffee Shop on Jalan Letda Sujono, Medan Tembung District, with a t value of 2.794. This value is greater than the t table (1.65291) with a t sig value (0.006) < 0.05. Location has a significant and positive effect on customer loyalty at the coffee shop on Jalan Letda Sujono, Medan Tembung district. The calculated value is 2.059. This value is greater than the t table (1.65291) with a t sig value (0.003) < 0.05. Facilities have a significant and positive effect on Customer Loyalty of the Coffee Shop on Jalan Letda Sujono, Medan Tembung District, the t-count value is 6.257. This value is greater than the t table (1.65291) with a t sig value (0.000) < 0.05. Price (X1), Location (X2), Facilities (X3) have a significant and positive effect on Customer Loyalty of the Coffee Shop on Jalan Letda Sujono, Medan Tembung District. This value is greater than F table (2.26) with an F sig value (0.000) < 0.05 . The test results for the variables Price (X1), Location (X2), Facilities (X3) contributed 61.4% to the Customer Loyalty variable.  
Co-Authors Adelia Zahra Harahap Adinda Sya’riana Dewi Manullang Agung Ramadhan Trapoltanta Pratama Andri Ariansyah Nasution Anggela Pradiva Putri Annisa Zahara Aqwa Naser Daulay Aqwa Naser Daulay Ariska Malida Syakira Matondang Asrar Mabrur Faza atika Aumalia Hanipah Banjirul Akbar Chuzaimah Batubara Devi Ramadhani Dita Marisa Dwi Amanda Simanjuntak Fauzan Akbar Firmanita Firmanita Fitri Dalmayani harahap, siti khodijah Hendra Harmain Imsar Indradewa, Rhian Irna Ardilla Isti Aryani Kamilah Kana Putri Rosiana Kombih, Ridho Maulana Marliyah Marni Siregar Maulana Hasan Hasibuan Mhd. Arifta Pulung Tumangger Muhammad Iqbal Prayogi Muhammad Rifana Muhammad Risalah Harahap Muhammad Yafiz Muhammad Yafiz Mutiara Octavia Nadra Khalizah Siregar Nadra Khalizah Siregar Nafadilla Nasution, Muhammad Irwan Padli Novira Ramadani Novita Sari Nur Ahmadi B i Rahmani Nur Fadhilah Ahmad Hasibuan Nurjannah Nurjannah Nursantri Yanti Purba, Elsa Pinika Putri Reni Ria Armayani Hasibuan Rifka Fachrina Riski Adinda Pulungan Rois Hamid Siregar Saparuddin Sendi, Muhammad Seri Handayani Sica Asyifa Siti Hot Nita Hasibuan Suci Ramadhani Suryani Rezeki Siregar Tambunan, Khairina Tuti Anggraini Tutia Rahmi Vina Adelia Wandira Atmaja Wardatussyfa Wardatussyfa Yenni Samri Juliati Nasution YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yusrizal