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All Journal Jurnal Riset Akuntansi dan Bisnis Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JEA17: Jurnal Ekonomi Akuntansi HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Tazkia Islamic Finance and Business Review Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) Jurnal Riset Ekonomi dan Bisnis JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) SENTRALISASI Jurnal Penelitian Medan Agama Journal on Education Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Pena Justisia: Media Komunikasi dan Kajian Hukum Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Journal of Management and Business Innovations Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) International Journal of Business Economics (IJBE) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL JURMA : Jurnal Program Mahasiswa Kreatif JURNAL PENDIDIKAN SAINS SOSIAL DAN AGAMA Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Al Mashaadir : Jurnal Ilmu Syariah Journal La Sociale Jurnal Investasi Islam JUSTIAN - Jurnal Sistem Informasi Akuntansi juremi: jurnal riset ekonomi Jurnal Ekonomi INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal of Management and Business International Journal Of Economics Social And Technology Indonesian Journal of Islamic Economics and Finance Transformasi: Journal of Economics and Business Management Al-Hiwalah : Journal Syariah Economic Law Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Mutiara: Jurnal Penelitian dan Karya Ilmiah Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Social Science Academic Student Research Journal JEBD Neraca Manajemen, Akuntansi, dan Ekonomi Economic Education Analysis Journal Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Proceeding International Conference on Islamic Economics Community Services Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi) Journal of Islamic Finance and Syariah Banking Jurnal Simki Economic Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Indonesian Management Jurnal Ecogen KREATIF: Jurnal Pengabdian Masyarakat Sains dan Teknologi
Nur Ahmadi Bi Rahmani
Universitas Islam Negeri Sumatera Utara
Religion Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Analysis of Surety Bond Insurance Products at PT Bumiputeramuda General Insurance 1967 Medan Branch Fadya Hanin; Nurbaiti; Nur Ahmadi Bi Rahmani
Ilomata International Journal of Management Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i3.1240

Abstract

Surety Bond is an agreement between two parties, namely surety and principal. In this agreement, the surety submits a guarantee to the principal for the benefit of the obligee. If the principal fails or neglects to fulfil its obligations in accordance with the agreement with the obligee, the surety is responsible to the obligee to fulfil the principal's obligations. The purpose of this research is about the mechanism and application of surety bond principles in minimising the problems that will occur. The approach used in this research is qualitative analysis with descriptive method, which is intended to understand how the phenomenon experienced by the object of research. The results of this study explain that PT Bumiputeramuda General Insurance 1967 is one of the companies that has a surety bond product with a good implementation mechanism and applies several principles, namely the principle of togetherness, the principle of a three-party agreement, the principle of attachment, the principle of limitation of liability, the principle of legal defence, the principle of indemnity, the principle of additional / complementary contracts. This research also has implications for researchers and academics in the field of insurance. The findings of this research can be a reference material for further research on surety bond insurance products. In addition, this research can also be an input for academics to develop an educational curriculum on surety bond insurance products.
Analysis of the Determinants of Islamic Investment Decisions among University Students in Medan Using the SEM Method Hizri Al Husein; Imsar Imsar; Nur Ahmadi Bi Rahmani
Social Science Academic Vol. 4 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ssa.10657

Abstract

This study aims to analyze the determinants of Islamic investment decisions among university students in Medan City using the Structural Equation Modeling (SEM) approach with Partial Least Square (PLS). The main issues addressed include the low level of Islamic financial literacy, limited capital, lack of exposure to Islamic financial technology, as well as psychological and social factors influencing investment decisions. The research sample consisted of 89 respondents from UINSU and UMSU students who had prior knowledge of capital market investment. The findings indicate that herding behavior, fear of missing out (FOMO), consumer attitude, and subjective norms have a significant positive effect on Islamic investment decisions, while overconfidence has no significant influence. These results emphasize that psychological and social factors play a stronger role than rational considerations in shaping students’ investment behavior. The study contributes to enhancing Islamic financial literacy and formulating strategies to increase student participation in Islamic investment.
ANALISIS KESESUAIAN SYARIAH PADA MEKANISME OPERASIONAL PLATFORM FINTECH URUN-RI Ella Fadila Damanik; Muhammad Ikhsan Harahap; Nur Ahmadi Bi Rahmani
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 4 No. 1 (2026): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v4i1.4650

Abstract

Transformasi keuangan digital melalui Islamic Securities Crowdfunding (I-SCF) menjanjikan efisiensi dan keadilan distribusi risiko bagi UMKM, namun implementasinya kerap menyisakan anomali terkait asimetri informasi dan potensi gharar. Penelitian ini bertujuan menganalisis kesesuaian mekanisme operasional platform fintech URUN-RI dengan prinsip fikih muamalah. Menggunakan pendekatan kualitatif deskriptif dengan desain studi kasus, data dikumpulkan melalui observasi non-partisipan pada antarmuka publik platform tanpa melakukan otorisasi akses (login) ke dalam sistem internal, yang kemudian dianalisis melalui tahap orientasi, eksplorasi, dan studi terfokus. Hasil penelitian menunjukkan bahwa mekanisme operasional yang dipraktikan selaras dengan prinsip fiqh muamalah yang ditegakkan melalui empat pilar: keadilan, kehalalan, transparansi, dan kebermanfaatan bersama. Penelitian ini memberikan arahan bagi regulator dan penyelenggara untuk memperkuat transparansi serta asas kehati-hatian. Langkah ini krusial dalam membangun kepercayaan publik bahwa fintech secara substantif membawa maslahat bagi penguatan UMKM.
The Influence of Transparency, Internal Control Systems, Human Resource Competency, and Community Participation on The Accountability of Village Fund Management Dela Syakillah Nuraisah Br Bancin; Yenni Samri Juliati Nasution; Nur Ahmadi Bi Rahmani
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3137

Abstract

The increasing allocation of the village fund budget each year, necessitates the Minta Kasih Village government to be responsible for the village funds managed. The Minta Kasih Village Government needs to increase community participation, internal control systems, human resource competence, and transparency in order to achieve village fund management with good accountability. The research was carried out with the aim of assessing the influence on accountability in managing village funds, individually or simultaneously, on community participation, transparency, internal control systems, competence, and increased human resources. Saturated samples were used as the research method. Multiple linear regression was used as data analysis with the help of SPSS 25 software. The research provided individual results, accountability in village fund management was influenced by community participation, internal control systems, human resource competence, and transparency positively and significantly. However, accountability in village fund management has a positive but not significant influence from community participation. Simultaneously, 78% of the significant influence given to the accountability of village fund management was on the variables of transparency, community participation and internal control system, while the influence due to other variables which were not included for research was 22%.
Accountability of School Operational Assistance (BOS) Fund Management in Islamic Educational Institutions: A Non-Profit Entity Accounting Perspective and the Principle of Amanah Abdul Rauf Margana; Nur Ahmadi Bi Rahmani; Tuti Anggraini
Al-Hiwalah: Journal of Sharia Economic Law Vol. 5 No. 2 (2026): Al-Hiwalah : Journal Syariah Economic Law
Publisher : Department of Islamic Economic Law, Faculty of Sharia, Sultanah Nahrasiyah State Islamic University, Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/al-hiwalah.v5i2.8283

Abstract

Accountability in the management of School Operational Assistance (BOS) funds in private Islamic schools is still largely assessed through administrative compliance, while its relationship with nonprofit-oriented financial reporting and the principle of amanah has not been widely examined in an integrated manner. This study aims to analyze the accountability of BOS fund management at SMK Muhammadiyah 9 Medan through the perspective of nonprofit-oriented accounting and the principle of amanah. The study employed a qualitative approach with a single-case study design conducted from May to June 2026. Data were collected through interviews with the school principal and BOS treasurer, observations, and documentation, including the School Activity and Budget Plan (RKAS), General Cash Book (BKU), accountability reports, and transaction documents. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña through data condensation, data display, and conclusion drawing and verification. Data credibility was strengthened by comparing interview findings with observation results and documentary evidence. The findings show that BOS fund management is supported by planning, recording, reporting, and supervision mechanisms, as well as the use of ARKAS and SIPLAH, which strengthen transaction traceability and administrative accountability. These mechanisms, however, cannot yet be equated with the full implementation of ISAK 35 because the available documents are primarily oriented toward BOS fund accountability, while adequate evidence of complete nonprofit financial statement presentation has not been identified. Planning, documentation, reporting, and supervision function as mechanisms that support the values of amanah, mas’ūliyyah, and ḥifẓ al-māl, although administrative completeness cannot serve as the sole indicator of the fulfillment of these values. The main constraints include limited technical competence among financial managers, regulatory changes, and delays in fund disbursement. The findings highlight the need to strengthen managerial capacity and improve nonprofit financial reporting practices to enhance the accountability of Islamic educational institutions.
Evaluasi Kinerja Keuangan Bank Syariah Indonesia Menggunkan Metode Sharia Conformity And Profitability (SCnP) Adik Tya Hasibuan; Nurlaila Nurlaila; Nur Ahmadi Bi Rahmani
Journal of Islamic Finance and Syariah Banking Vol. 3 No. 2 (2026): April
Publisher : Program Studi Perbankan Syariah STAI Senori Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63321/jifsb.v3i2.173

Abstract

The performance assessment of Islamic banking has tended to use conventional approaches focusing solely on profitability without measuring compliance with Shariah principles. In fact, Islamic banks have different socio-economic characteristics from conventional banks. This study aims to evaluate the financial performance of Bank Syariah Indonesia (BSI) using the Shariah Conformity and Profitability (SCnP) method based on the 2025 financial reports. The method used is quantitative descriptive with secondary data from BSI’s annual report. The research objects include two aspects: Sharia Conformity (measured through Islamic Investment Ratio, Islamic Income Ratio, and Profit Sharing Ratio) and Profitability (ROA, ROE, and Net Profit Margin). The results are mapped into the SCnPmatrix to determine BSI’s performance position. This research is expected to provide a more comprehensive overview of BSI’s performance in terms of Shariah compliance and profitability, and serve as evaluation material for bank management, regulators, andother stakeholders
The Effect of Inflation and Gold Prices on the Performance of Gold Pawn Products at PT Bank Syariah Indonesia Febri Khairani Harahap; Sugianto; Nur Ahmadi Bi Rahmani
Amkop Management Accounting Review Vol. 5 No. 1 (2025): January - June
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2738

Abstract

This study aims to explain the effect of inflation and gold prices on the performance of gold pawn products at Bank Syariah Indonesia. The theory used in the research model is the performance theory. The data used in this study are secondary data obtained from the financial statements of Bank Syariah Indonesia, as well as macroeconomic data related to the inflation rate collected from Bank Indonesia and gold prices inputted from Antam via the official website. The results of the study indicate that inflation does not affect the performance of gold pawn products. Gold prices have a significant positive effect on the performance of gold pawn products at Bank Syariah Indonesia. Inflation and gold price data are collected monthly for the period 2021-2024. Furthermore, gold pawn performance data uses gold pawn distribution data (rahn) which is available in quarterly form and then converted into monthly data using the linear interpolation method.
Evaluation of the Effectiveness of the Implementation of Sharia Principles in Multi-Purpose Financing Products ( PMG ) for State Civil Apparatus ( ASN ) at Bank Sumut Syariah Zuhrani Gumas Damanik; Tri Inda Fadhila Rahma; Nur Ahmadi Bi Rahmani
Amkop Management Accounting Review Vol. 5 No. 2 (2025): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2846

Abstract

This study evaluates the effectiveness of Islamic-principle implementation in the Multi-Purpose Financing (PMG) product at Bank Sumut Syariah’s Marelan Raya sub-branch, focusing on Civil Servant (ASN) customers. Employing a qualitative case-study approach, data were gathered through in-depth interviews with the branch head, analysis of internal policy documents, and a customer-satisfaction survey. Findings reveal that the murabahah contract, strictly supervised by the Sharia Supervisory Board and supported by internal audits and structured risk governance, achieves full compliance with the prohibitions of riba, gharar, and maysir; this is reflected in a low Non-Performing Financing (NPF) rate (≈1.8 %) and high customer satisfaction (75 % satisfied, 20 % moderately satisfied). Nevertheless, limited Islamic-finance literacy, perceptions of administrative bureaucracy, and competition from conventional products remain significant challenges. Intensive education, process digitalization, and competitive feature innovation are recommended to boost market penetration and strengthen customer trust. The findings affirm that Bank Sumut’s sharia PMG not only complies with Islamic principles but also delivers economic benefits and a sense of justice to the ASN segment.
Ratio Analysis of the Degree of Decentralization, Regional Financial Independence, Regional Financial Dependence, Effectiveness in the City of Medan Local Own-Source Revenue Ilham Khairi; Yenni Samri Juliati Nasution; Nur Ahmadi Bi Rahmani
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2814

Abstract

This research aims to analyze the degree of decentralization ratio, independence ratio, dependency ratio, and effectiveness ratio in local revenue Local Own-source Revenue reports in order to increase the financial independence of the Medan City Government during the 2021-2023 period. The type of analysis method used is quantitative analysis with a descriptive approach to Medan City PAD data during that period. The research results show that the degree of concentration for independence and effectiveness of Medan City's PAD has increased gradually from 2021 to 2023. However, the dependency ratio still shows quite high numbers, indicating that dependence on external sources of income is still a challenge. The implication of these findings is the need for further efforts to increase the financial independence of the Medan City Government by reducing dependence on external sources of income and increasing the efficiency of local revenue management.
Pengaruh Gaya Kepemimpinan, Budaya Organisasi dan Komitmen Organisasi Terhadap Kinerja Karyawa Pada PT. Austindo Nusantara Jaya Agri (ANJ) Binanga Epa Purnama Sari Harahap; Nur Ahmadi Bi Rahmani; Rahmat Daim Harahap
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.v8i3.20701

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemimpinan, budaya organisasi dan komitmen organisasi secara parsial dan simultan terhadap kinerja karyawan PT. Austindo Nusantara Jaya Agri (ANJ) Binanga. Jenis penelitian yang digunakan adalah jenis penelitian kuantitatif. Hasil penelitian menunjukkan tidak terdapat pengaruh gaya kepemimpinan terhadap kinerja karyawan PT. ANJ Binanga dengan nilai thitung > ttabel ((-2,766 < 1,974) dan tidak terdapat pengaruh budaya organisasi terhadap kinerja karyawan PT. ANJ Binanga karena nilai thitung < ttabel (0,237 < 1.974) dan terdapat pengaruh komitmen organisasi terhadapa kinerja karyawan PT. ANJ Binanga dengan nilai thitung > ttabel (2.497 > 1.974). Terdapat pengaruh gaya kepemimpinan, budaya organisasi dan komitmen organisasi secara simultal terhadap kinerja karyawan PT. ANJ Binanga dengan nilai Fhitung > Ftabel (2,841 > 2.66).
Co-Authors Abdu Rahman Hakim Abdul Rauf Margana Abigail Theresa Sinaga Adik Tya Hasibuan Adris Triseptina Afrian Andika Yumna Afriza Amir Alyyatul Nisa Ragil Lesmana Amir Fauzi Hasibuan Amir, Afriza Andryan Syaputra Antony Wijaya Aprilina Putri Arifin Fauzi Lubis Atika Ayu Fitriana Azhari Akmal Tarigan Bunga Amirah Danish Iryad Gunawan Dedy Lazuardi Dela Syakillah Nuraisah Br Bancin Derisah Indah Harahap Dharma, Budi Diah Ananda Kharisma Diah Hanifah Daulay Dian Irmawani Dimas Septiandy Dona Zahra Hasibuan Duhusokhi Laia Dwi Gusvita Anggraini ella fadila Damanik Epa Purnama Sari Harahap Eva Syahrida Siregar Fadya Hanin Faisal Umardani Hasibuan Farida Hanum Febri Khairani Harahap Fitri Tia Ananda Fitriani Fitriani Haidir Ali Haikal Dzikri Daulay Hanifah Ramadhani Hendra Harmain Herman Herman Hizri Al Husein Ida Ayu Anjelica Sinaga Ifrah Allif Bainana Ikhwanul Khair Ilham Khairi Imam Solehuddin Imsar, Imsar Intan Adelia Intan Kartika Putri Irgi Prayogo Irvan Murizal Jasman Saripuddin Hasibuan Jevon Monahan Giawa Juliana Nasution Juwita Windasari Nduru Kamilah, K Karmila Sari Kayla Zahara Putri Nasada Khairani Nasution Kusmilawaty Kusmilawaty Laury Khana Agricha Irti Luthfia Masfa Nur Luthfiah Nazmi M Daffa Raihan Buulolo Maidalena, Maidalena Marliyah Maryam Batubara Mas Imam Temuju Maulida Rahma Mawaddah Irham Melsa Siagian Miftahul Jannah Hasibuan Mila Sastika Muhammad Azizi Akbar Lubis Muhammad Ikhsan Harahap Muhammad Iqbal Sayuti Harahap Muhammad Lathief Ilhamy Nasution Muhammad Risalah Muhammad Risalah Harahap Muhammad Syukri Albani Nasution Murni Sofiah Mutia Putri Nabila Lubis Nayla Fithra Nurbaiti Tanjung Nurbaiti, Nurbaiti Nurhaliza Azzahra Nuri Aslami Nurlaila Nursantri Yanti Nurul Inayah Nurwani Nurwani Nurwani Pramudia Ashar Puteri Hazlina Khasanah Putri Mardiyyah Hasibuan Putri Winanda Radja Janna Lubis Rahmat Daim Harahap Rahmat Syahputra Boangmanalu Rahmi Syahriza Raudatun Sumi Reitandi Reni Ria Armayani Hasibuan Ridha Tri Handayani Rizky Karina Syahputra Sagala Rusdi Riduan Pulungan Saidina Putri Salman Ritonga Salmiah Hasibuan Selvia Selvia Silvi Tri Wardani Siti Aisyah Soemitra, Andri Sri Ramadhani Sri Wahyuni Sugianto Sugianto Sugianto Sy Haura Munawwarah Taqiya Zahrowaini Tasya Umaira Tri Inda Fadhila Rahma Tuti Anggraini Umi Nur Habibah Ummi Itiah Nasution Ummu Hany Miftaloka Vani Hajari Wahyu Syarvina Waizul Qarni Widia Angraini Widya Dwi Syahprya Wildan Fauzi Harahap Winda Winda Yenni Samri Juliati Nasution Yus Ramadhani Yusliani Zuhrani Gumas Damanik