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All Journal 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 Al-Ittishol : Jurnal Komunikasi dan Penyiaran Islam 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 Karakter: Jurnal Riset Ilmu Pendidikan Islam International Journal Business, Management and Innovation Review Journal of Ekonomics, Finance, and Management Studies Kasyafa: Jurnal Pendidikan Agama Islam Values: Jurnal Kajian Islam Multidisiplin Al Iman: Jurnal Keislaman dan Kemasyarakatan Sinergi : Jurnal Ilmiah Multidisiplin
Rahmi Syahriza
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Analisis Efektivitas Sistem Informasi Akuntansi Dalam Pengelolaan dan Pertanggung Jawaban APBDES Pada Pemerintahan Desa Cinta Makmur Kecamatan Panai Hulu Kabupaten Labuhan Batu Andri Ariansyah Nasution; Rahmi Syahriza; Nur Fadhilah Ahmad Hasibuan
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2024): April : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i2.459

Abstract

Village Government is required to be transparent and informative regarding every realization of APBDes implementation. To provide information and ensure ease of obtaining information, a supporting information system is needed, namely an accounting information system. An accounting information system can be said to be effective depending on the ease of the system and the use of the system by its users. This research has a problem formulation, namely how is the accounting information system in the management and accountability of APBDes in the Cinta Makmur village government, is the accounting information system in the management and accountability of APBDes implemented? by the Cinta Makmur Village government has been running effectively, and what are the obstacles and efforts in the accounting information system in the management and accountability of the APBDes implemented by the Cinta Makmur village government. The approach method used is descriptive qualitative to produce descriptive data in the form of written or spoken words from people and observed behavior. Based on the results of this research, the accounting information system in the Cinta Makmur village government is less effective. So it is recommended to the Cinta Makmur Village Government to provide further training for village officials regarding the preparation of APBDes reports and the implementation of accounting information systems in order to increase the effectiveness of implementing the accounting information system in Cinta Makmur Village.
Analisis Kinerja Keuangan Pemerintah Daerah Kota Tebing Tinggi : (Studi Kasus Pada Badan Pengelolaan Keuangan Dan Pendapatan Daerah Kota Tebing Tinggi) Mutiara Octavia; Rahmi Syahriza; Nur Fadhilah Ahmad Hasibuan
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.448

Abstract

This research aims to analyze the financial performance of the regional government of Tebing Tinggi City using the degree of fiscal decentralization ratio, regional financial independence ratio, regional financial dependency ratio, PAD effectiveness ratio, regional financial efficiency ratio, harmony ratio and growth ratio. This research uses a descriptive qualitative approach method. Data collection techniques include interviews and documentation obtained from budget realization reports. Based on the results of the financial ratio analysis, it shows that the degree of fiscal decentralization ratio is categorized as deficient with a range of 11.98%-15.89%. The regional financial independence ratio is classified as very low with a range of 14.32%-19.55% with an instructive relationship pattern. The regional financial dependency ratio is categorized as very high with a range of 78.91%-83.64%, where the percentage is more than 50%. The PAD effectiveness ratio is categorized as less effective in 2019, 2020 and 2022 with a range of 80.75%-88.35%. However, in 2018 it was categorized as very effective because it was more than 100%, namely 108.02%. Meanwhile, in 2021 it is categorized as ineffective because it is less than 75%, namely 70.05%. The regional financial efficiency ratio is categorized as less efficient in 2019-2021 with a range of 96.61%-99.10%. However, in 2018 and 2022 it is categorized as inefficient because it is more than 100%, namely 103.92% and 102.61%. The harmony ratio shows that the City of Tebing Tinggi prioritizes its funds towards operating expenditure with an average operating expenditure of 76.05% and a capital expenditure ratio of 23.45%. The growth ratio of PAD, regional income, operating expenditure and capital expenditure experienced positive and negative growth in the 5 budget years.
Improving The Efficiency and Quality of Sharia General Insurance at Sun Life Insurance at PT. Sun Life Syariah Medan Branch Nurjannah Nurjannah; Rahmi Syahriza
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.53

Abstract

In general, insurance is providing risk protection to the insurer, namely an insurance organization and an agreement agreed upon for a certain period of time. PT Sun Life Syariah Medan Branch is a Sharia general insurance organization located on Jl. Captain Jumhana No. 127, Sukaramai II, Kec. Medan Area, Medan City, North Sumatra. The aim of this research is to find out how to increase the efficiency and quality of superior Sharia general insurance products at PT Sun Life Syariah Medan Branch. The research method uses qualitative methods. The research results obtained are that the level of efficiency of an organization is not determined by the amount of total income, total expenditure, or the total capital owned by the company. However, on the contrary, it is influenced by the business's ability to maximize profits through the effective use of its own resources, which determines the level of efficiency. For this reason, it can be concluded that the Sun Life Financial Syariah Medan Branch organization has better management skills than traditional insurance organizations to design products optimally and minimize the costs required.
Analisis Proses Penganan Klaim Produk Asuransi Umum Di PT Asuransi Umum Bumiputera 1967 Cabang Medan Novita Sari; Rahmi Syahriza
Public Service and Governance Journal Vol. 6 No. 1 (2025): Januari : Public Service and Governance Journal
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/psgj.v6i1.1990

Abstract

This article discusses the claims handling process at PT Asuransi General Bumiputera 1967 Medan branch. The aim of this research was to analyze the process of handling claims for general insurance products at PT Asuransi General Bumiputera 1967 Medan Branch. The research method used is a descriptive approach with qualitative methods. Data collected through in-depth interviews with staff employees and field practitioners was carried out to gain a better understanding of the claims handling process, and direct observation allowed researchers to see the procedures carried out. The research results show that the process of handling general insurance product claims at PT Asuransi General Bumiputera 1967 Medan Branch includes several stages, namely claim acceptance, document verification, claim investigation, claim assessment, and claim payment. This process involves various parties, including claims officers, claims experts and customers. In conclusion, the existing systems and procedures at PT Asuransi General Bumiputera 1967 Medan branch have provided satisfactory results in the process of handling general insurance claims, but need to continue to be improved in accordance with technological developments and customer needs.
Potensi Dan Peran Zakat Terhadap Peningkatan Kesejahteraan Usaha Mikro Kecil Menengah (Studi Kasus terhadap Balai Bina Mandiri Medan Denai) Nadra Khalizah Siregar; Muhammad Yafiz; Rahmi Syahriza
Populer: Jurnal Penelitian Mahasiswa Vol. 2 No. 1 (2023): Maret : Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v2i1.528

Abstract

Balai Bina Mandiri Denai is a Micro, Small and Medium Enterprise (UMKM) as one of the programs to realize Zakat funds originating from the Medan Zakat House. This program is the embodimentSmile Mandiri, which is a local-based economic empowerment program for underprivileged communities with the aim of reducing poverty through entrepreneurship. The purpose of the research on Balai Bina Mandiri Medan Denai is to find out how the Potential and Role of Zakat on MSMEs at Balai Bina Mandiri Medan Denai is. This research was conducted using descriptive qualitative research by the researcher, which is expected to be able to determine the potential and role of the Zakat Fund on the welfare of MSMEs at Balai Bina Mandiri Medan Denai. From the results obtained by the researchers, the potential that comes from Rumah Zakat itself is very promising for the MSMEs of the Medan Denai Center for Mandiri Development. And the role of Zakat in the Bina Mandiri Medan Denai hall is very instrumental to them. They can get a profit of Rp. 350,000.00, - up to Rp. 500.000,00,-. per day. With a variety of products sold..Based on research results show that with the Mandiri Smile Program from Rumah Zakat, and with the establishment of Balai Bina Mandiri Denai, it plays a very big role in providing additional funds to meet their household needs.
Hadith Educational Media: Learning During the Time of the Prophet and Its Relevance in the Contemporary Era Tutia Rahmi; Rahmi Syahriza; Asrar Mabrur Faza
Kasyafa: Jurnal Pendidikan Agama Islam Vol. 2 No. 1 (2025)
Publisher : Penerbit Hellow Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/kasyafa.v2i1.70

Abstract

Education is a basic need of society. So that learning methods of course follow developments over time, including the education system, implementation and media used, this research focuses on hadith educational media and their relavance in the contemporary era. With the aim of making it easier for people to understand hadith contextually and correlatively in the contemporary era, hadith is increasingly developing rapidly. This research uses qualitative methods, namely focusing on the process of drawing comparative conclusions and examining the dynamics and relationships between events through the application of scientific reasoning. Then this research focuses on learning media in the time of the Prophet and reviews the correlation in the contemporary era. The research results show that the correlation of the hadith of the Prophet Muhammad, which was narrated by several Imams, interprets several types of hadith educational media and confirms the relevance of educational media in the dimensions of the hadith of the Prophet Muhammad. The various media in question consist of the Prophet's way of conveying hadiths, the practices that the Prophet carried out include signals that the Prophet gave when someone asked about slaughtering during the Hajj, so if it is correlated with today's era, namely the use of emoticons that make things easier for society.
History of the Codification of Hadith and Its Development into the Era of Digitalization Maulana Hasan Hasibuan; Rahmi Syahriza; Asrar Mabrur Faza
Kasyafa: Jurnal Pendidikan Agama Islam Vol. 2 No. 1 (2025)
Publisher : Penerbit Hellow Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/kasyafa.v2i1.71

Abstract

The orientation of this article is to discuss the meaning of hadith and its development. The tradition of writing hadith has occurred since the time of the Prophet. The companions received the hadith from the Prophet's assembly and then recorded what the Prophet had said. However, the number of friends who can write is still very small, so the recorded hadith material is limited. Apart from that, the attention of the companions is still based on maintaining the Koran, making hadith records only spread to the companions' sahifah. The way of narrators in obtaining and conveying hadith is different between the time of the Prophet and the time of Khulafa’ al-Rasyidin. Likewise, the narration of hadith during the time of friends is not the same as the narration of hadith in the period after. Hadith narration during the time of the Prophet was more free because there were no conditions that had to be met. Because during the time of the Prophet there was no definite evidence that there had been falsification of hadiths, and it was also easier for the Prophet to carry out examinations if there was a hadith whose validity was doubtful. During the time of Khulafa’ al-Rasyidin there was a simplification of hadith narration, where narrators who wanted to narrate hadith had to take an oath or present witnesses if the hadith written was true from the Prophet. It was only when Caliph Umar ibn Abdul Aziz became caliph that hadith began to undergo codification, and developed in the current modern century, digitalization of the realm of hadith of the Prophet SAW.
Hadith Desimination Media Rois Hamid Siregar; Rahmi Syahriza; Asrar Mabrur Faza
Values: Jurnal Kajian Islam Multidisiplin Vol. 2 No. 1 (2025)
Publisher : Penerbit Hellow Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/values.v2i1.57

Abstract

Hadith dissemination media plays a very important role in the spread and understanding of Islamic teachings in the digital era. Hadith, as the second source of Islamic teachings after the Qur'an, contains the words, deeds and approvals of the Prophet Muhammad SAW which guide the lives of Muslims. In the context of the development of information technology, the use of various digital media for the dissemination of hadith allows wider and faster access to Muslims throughout the world. Various platforms such as websites, mobile applications, social media, podcasts and learning videos are now effective means of disseminating hadith, not only in text form but also with explanations, interpretations and interactions that are easier to understand. This research aims to analyze various media products used in the dissemination of hadith and their benefits in expanding public understanding of the teachings of the Prophet Muhammad SAW. Apart from that, this journal also discusses the challenges faced in maintaining the authenticity of hadith amidst the rapid flow of digital information. The research results show that the medium of hadith dissemination in the digital era is very helpful in preserving Islamic teachings, increasing understanding of Muslims, and overcoming the spread of false hadith. However, selectivity in selecting valid sources of information remains very important in maintaining the quality of hadith dissemination.
Politicization of Hadith in the Media: Analysis of the Use of Religion as an Instrument for Political Campaigns Fauzan Akbar; Asrar Mabrur Faza; Rahmi Syahriza
Values: Jurnal Kajian Islam Multidisiplin Vol. 2 No. 1 (2025)
Publisher : Penerbit Hellow Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/values.v2i1.58

Abstract

Politicization of hadith in the media has become an increasingly visible phenomenon in various political campaigns, where religion is often used as a tool to influence public opinion and strengthen the support base. The background problem in this study relates to the widespread use of hadith in the media to support or attack certain political figures, as well as its impact on people's perceptions of religion and politics. The aim of this research is to analyze how hadith is used in the media as an instrument for political campaigns, as well as its impact on people's understanding of religion. This research uses qualitative methods using content analysis techniques for media reports and political campaign materials involving hadith quotations. Results show that hadiths are often twisted or quoted selectively to support specific political narratives, with the aim of establishing political legitimacy or diverting public attention from substantive issues. The conclusion of this research is that the politicization of hadith in the media has the potential to undermine authentic religious understanding and exacerbate social polarization, and demands ethical supervision in the use of religion in the public sphere.
Penghimpunan Dan Distribusi Zakat Penghasilan Serta Dampaknya Terhadap Kesejahteraan Ekonomi Keluarga Muslim Di Kota Binjai Pada Masa Pandemi Covid-19 Adelia Zahra Harahap; Chuzaimah Batubara; Rahmi Syahriza
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1422

Abstract

The world is being rocked by a major pandemic called the Covid-19 Pandemic. The increasing number of patients infected with the Covid-19 virus is becoming increasingly difficult to control. Until this research was written, there were 4.58 million positive confirmed cases of Covid-19 in Indonesia. Not only the government, but social institutions also contributed to the existing problems. One of these social institutions is BAZNAS. The Indonesian Ulema Council issued fatwa number 23 of 2020 concerning the use of zakat, infaq, and alms funds for post-pandemic handling of Covid-19. Income zakat is one type of zakat that has a big role. Therefore, this study aims to find out how Binjai City BAZNAS collects and distributes zakat income funds and determines its impact on the economic welfare of Muslim families. Using qualitative research methods, we can find out that the role of income zakat funds is very large in helping Muslim families in Binjai City.
Co-Authors Adelia Zahra Harahap Adinda Sya’riana Dewi Manullang Agung Ramadhan Trapoltanta Pratama Ali Mukta Siregar Andri Ariansyah Nasution Anggela Pradiva Putri Annisa Zahara 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 Sukriah Sihombing Suryani Rezeki Siregar Tambunan, Khairina Tamia, Fera Tonang Lubis Tuti Anggraini Tutia Rahmi Wandira Atmaja Wardatussyfa Wardatussyfa Yenni Samri Juliati Nasution YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yusrizal