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All Journal Jurnal Riset Akuntansi dan Bisnis Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis 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) Jurnal Penelitian Medan Agama Journal on Education 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 Management Studies and Entrepreneurship Journal (MSEJ) 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 Journal La Sociale juremi: jurnal riset ekonomi Jurnal Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal of Management and Business Transformasi: Journal of Economics and Business Management Mutiara: Jurnal Penelitian dan Karya Ilmiah Student Research Journal JEBD Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Indonesian Management
Nur Ahmadi Bi Rahmani
Universitas Islam Negeri Sumatera Utara
Religion Humanities 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 Public Health Social Sciences Other

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Application of Islamic Accounting and Benefits in Rahn Tasjily Financing in the Management of Islamic Multipurpose Cooperatives Kayla Zahara Putri Nasada; Hendra Harmain; Nur Ahmadi Bi Rahmani
Tazkia Islamic Finance and Business Review Vol. 19 No. 1 (2025): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v19i1.399

Abstract

Non-bank financial institutions are very often challenged to implement Islamic financing, especially in the standard of financial records. The purpose of this research is to evaluate the implementation of the rahn tasjily financing system, the application of sharia accounting to rahn tasjily, compliance with the DSN MUI fatwa related to rahn tasjily, compliance with Qanun on Islamic financial institutions, and the benefits of financing for members and employees at the Wangi Sari Selamat Jaya Sharia Multipurpose Cooperative (WASSALAM) Aceh Tamiang. The novelty of the research lies in the Qanun as the standard of Islamic financial institutions in Aceh. Although previous research has researched how accounting is applied to rahn tasjily, but there are still few who discuss its compatibility with the Qanun LKS This research uses a descriptive-qualitative approach with the Participatory Action Research (PAR) method, through in-depth interviews with participants. The research findings show that Wassalam Cooperative has implemented sharia-compliant financing, but is still unable to provide debt with uniform ujrah because each customer has different terms and conditions that must be met. Some aspects of this financing are also in accordance with PSAK 107, but the lack of staff understanding of accounting standards, especially PSAK 107, causes the presentation and disclosure aspects of financing to not be implemented properly. The cooperative is committed to the fatwa of DSN MUI and Aceh Qanun No. 11/2018, to ensure compliance with sharia regulations. The cooperative channelled the benefits of interest-free financing in accordance with sharia principles to empower the community's economy while enhancing sharia financial education. This implementation also encourages cooperatives as Islamic financial institutions to continue learning to minimise the risk of accounting errors and optimise financial performance. Theoretically, this research enriches the Islamic accounting and sustainable finance literature and contributes to evaluating regulations related to rahn tasjily.
THE EFFECT OF THE PRO-ISRAEL FOOD AND BEVERAGES (F&B) BOYCOTT MOVEMENT ON THE INCREASE IN SALES OF MUSLIM MSMES IN NORTH SUMATRA Muhammad Azizi Akbar Lubis; Maryam Batubara; Nur Ahmadi Bi Rahmani
SOSIOEDUKASI Vol 14 No 3 (2025): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v14i3.6103

Abstract

Boikot produk-produk afiliasi Israel memiliki dampak yang signifikan terhadap perilaku konsumen, terutama di sektor makanan dan minuman. Orang-orang beralih ke produk lokal dan mencari alternatif serupa, sehingga membantu mendorong pengembangan UMKM. Penelitian ini bertujuan untuk menguji pengaruh boikot, inovasi produk, dan promosi terhadap peningkatan penjualan UMKM. Responden penelitian ini adalah 100 UMKM makanan dan minuman di Sumatera Utara. Analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa boikot dan inovasi produk memainkan peran penting dalam meningkatkan penjualan UMKM, didukung oleh preferensi konsumen terhadap produk lokal dan kemampuan UMKM untuk berinovasi. Di sisi lain, promosi tidak memiliki pengaruh yang signifikan. Secara simultan, ketiga variabel berkontribusi pada peningkatan penjualan. Penelitian ini menegaskan bahwa boikot dan inovasi produk efektif dalam meningkatkan penjualan, sementara strategi promosi masih perlu ditingkatkan, serta memperkaya literatur tentang strategi pemasaran UMKM dalam konteks boikot dan digitalisasi bisnis.
PENGARUH BIAS PERILAKU INVESTOR (OVERCONFIDENCE, HERDING, DAN FINANCIAL LITERACY) TERHADAP KEPUTUSAN INVESTASI SAHAM Puteri Hazlina Khasanah; Afriza Amir; Nur Ahmadi Bi Rahmani
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/cq399r46

Abstract

Penelitian ini bertujuan untuk menganalisis bias psikologis, yang dipresentasikan melalui variabel Overconfidence, dan Herding, serta kapasitas kognitif berupa literasi keuangan terhadap pengambilan keputusan investasi saham. Mengingat dominasi investor muda di pasar modal Indonesia, pemahaman mengenai faktor-faktor yang mendasari perilaku investasi menjadi sangat krusial untuk menciptakan ekosistem investasi yang sehat. Pendekatan kuantitatif dan teknik analisis regresi linear berganda merupakan teknik pendekatan yang digunakan dalam penelitian ini. Wujud dari data yang digunakan adalah melalui penyebaran kuesioner kepada 50 responden yang terdiri dari pegawai institusi keuangan di kota Medan dengan menggunakan teknik sampling jenuh. Hasil penelitian menunjukkan bahwa secara parsial, bias Overconfidence dan perilaku Herding tidak memiliki pengaruh signifikan terhadap keputusan investasi saham. Temuan ini mengindikasikan bahwa responden memiliki kemandirian analitis yang kuat dan tidak mudah terpengaruh oleh tren pasar maupun keyakikan diri yang berlebihan. Sebaliknya, Literasi Keuangan terbukti menjadi prediktor yang paling dominan dan berpengaruh signifikan terhadap kualitas keputusan investasi. Literasi keuangan berfungsi sebagai instrumen filtrasi yang mampu memitigasi dampak emosional dan memastikan keputusan investasi tetap berbasis pada data serta pertimbangan rasional. Secara simultan, integrasi anatara kontrol psikologis dan literasi keuangan mampu menjelaskan fluktuasi keputusan investasi dengan sangat baik.
Implementation of Quality Function Deployment (QFD) in PT. Prosperous Pomegranate Aceh Singkil Raudatun Sumi; Nur Ahmadi Bi Rahmani
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 3 (2022): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i3.616

Abstract

The researchaims to find out more about the extent to which quality function deployment (QFD) is plemented in large or small companies in Indonesia. Especially in Aceh Singkil. QFD is know to be a tool that companies can use in the production process (services) by translating consumer desireng into the technical characteristics of the company. Then can help the product development team communicate with management abaout what they want to do, and show strategies for moving forward for the company’s progress.
The Role of Human Resource Management in an Organization or Company Dona Zahra Hasibuan; Nur Ahmadi Bi Rahmani
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 3 (2022): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i3.624

Abstract

This article aims to determine the role of human resource management in organizations. This paper uses the literature review method (research conducted in libraries) to write about the topic. From the discussion it can be concluded that human resource management has three main functions, namely managerial, operational, and integration to achieve organizational goals. Human resource management includes tasks such as staff procurement, staff development, managing compensation, maintaining occupational safety and health, and manage the relationship between workers and their employers. The main task of human resource management is to increase the contribution of human resources (employees) to the organization. From this it can be understood that all activities of the organization in achieving its objectives depend on the people who manage the organization. Therefore, it is important to manage employees well in order to help the organization achieve its goals
Actuarial Aspects in Life Insurance Muhammad Risalah; Nur Ahmadi Bi Rahmani
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 3 (2022): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i3.644

Abstract

The emergence of various syriah financial institutions (banks and non-banks) shows us that people are increasingly trusting in the sharia system. In connection with the number of financial institutions such as sharia insurance, both general and life insurance, it provides a lot of job opportunities. Therefore, it is necessary to have good quality human resources (HR). Human resources are an important element in a company, because this element is the part that drives the system in a company in order to achieve company goals. Insurance companies, both general and life itself, cannot be separated from the performance of actuaries. This type of research is descriptive with a qualitative approach. Data collection used by using interviews, study documentation and observation. The study in this research is to find out "Actuarial Aspects in Life Insurance". The results showed that actuaries of life insurance and pension plans have always had a special interest in the development and construction of mortality/death tables. Whole life insurance is insurance that provides protection for 99 years. 99 years is called a lifetime because in Indonesia the life expectancy of people is 65 years (men) and 70 years (women), so 99% of you will get coverage if you take this insurance.
Analysis of Letter Filing Procedures at the General Bureau of the Regional Secretariat of North Sumatra Province Diah Ananda Kharisma; Nur Ahmadi Bi Rahmani
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 3 (2022): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i3.676

Abstract

The purpose of this study was to determine the procedures for managing filing documents in the General Administration of the North Sumatra Regional Governor's Office. The examination will also look for obstacles in monitoring the archives of letters and documents in the General Bureau of Business section of the North Sumatra Province Governor's Office. The preparation technique used in this research is a clear qualitative research, with meeting guidelines as the main tool in the interview. The main sources of information used were the head of the General Bureau of the Governor's Office of North Sumatra Province, the Head of Administration of the General Bureau, and employees in the field of archives of the Administrative Section of the General Bureau of the Governor's Office of North Sumatra Province. The inventors used data observation methods based on perceptions, encounters, and documentation. This evaluation found that the implementation of the letter archive in the General Bureau of the North Sumatra Regional Secretariat had been carried out well, but not yet perfect, and usually the administration included recording, storage, maintenance, and transfer. Each report is recorded using a system that includes an agenda book, and expedition book, and decentralized regulations, with each work unit or sub overseeing the capacity of documents or files. Document storage systems use the appropriate form of capacity, and this method uses an alphabetical and numeric framework. This research focuses on the components of the administrative authority of the general bureau of the North Sumatra Province Regional Secretariat in full.
Analysis of the Role of the Inspectorate in Supervision of Village Funds in Deli Serdang Regency Melsa Siagian; Nur Ahmadi Bi Rahmani
Journal of Indonesian Management Vol. 2 No. 2 (2022): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v2i2.691

Abstract

This study aims to determine and analyze the description of the implementation of the role and function of the inspectorate in supervising village funds in the Deli Serdang Regency as well as the obstacles faced by the villages in the Deli Serdang Regency. Technically this method uses a descriptive method with a qualitative approach, namely by describing it operational activities and plays carried out by the deli Serdang district inspectorate, thus the data sources are people or supervisors. The results of the study conclude that the supervisory role through internal audits of village fund organizers in Deli Serdang district has been carried out well, although there are also some weaknesses regarding the organizers. Village Funds in Deli Serdang Regency.
Sharia-Based Msme Development Strategy In Tebing Tinggi City Radja Janna Lubis; Sugianto Sugianto; Nur Ahmadi Bi Rahmani
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 18, No 4: 2025
Publisher : Universitas Trunodjoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v18i4.32070

Abstract

The purpose of this study is to develop a development plan for sharia-based MSMEs in Tebing Tinggi City to encourage more equitable and inclusive regional economic development. This study used a qualitative descriptive method. Five MSMEs that have implemented sharia principles in their operations were observed and interviewed to collect data. The collected data were then analyzed thematically to identify trends, obstacles, and development tactics. The study findings demonstrate that sharia-based MSMEs in Tebing Tinggi City have adopted Islamic values such as being free from usury, using halal materials, and contributing to social welfare. However, they still face significant challenges such as limited access to sharia financing, a lack of Islamic economic literacy, and suboptimal utilization of digitalization. Recommended development strategies include improving sharia literacy, partnerships with Islamic financial institutions, training in digitalization and halal marketing, and facilitating halal certification. An integrative approach based on spiritual values, technology, and institutionalization is needed to strengthen the competitiveness of sharia-based MSMEs sustainably. This study contributes to the strategic framework for sharia-based MSME development at the regional level, integrated with Islamic economic principles and local challenges. The uniqueness of this study lies in the focus on the local context of Tebing Tinggi City and the direct interview approach to formulate sustainable strategies.Keywords: Sharia-compliant MSMEs, development strategy, finance, local economy, Tebing Tinggi City
THE EFFECT OF DIGITAL BANKING IMPLEMENTATION ON CUSTOMER SATISFACTION (CASE STUDY OF BSI DIGITAL BANKING USER CUSTOMERS) Sri Wahyuni; Nurbaiti Nurbaiti; Nur Ahmadi Bi Rahmani
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 16, No 3: 2023
Publisher : Universitas Trunodjoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v16i3.21286

Abstract

This study aims to determine the extent to which the influence of Accuracy (X1), Speed (X2), Security (X3) affects customer satisfaction at Bank BSI KCP S. Parman. This study uses a quantitative approach with sampling using the Non Probability Sampling method. The type of data used in this study is primary data obtained from questionnaires filled out by respondents directly. And secondary data that comes from books, journals, research results, practical work reports and related to the author's research objects. In this study, the population that will be taken is all BSI KCP S. Parman customers in 2022 as many as 9,950 people. The analysis tool uses multiple linear regression analysis. The results of the study show that the variables Accuracy (X1), Speed (X2), Security (X3) simultaneously affect customer satisfaction using digital banking BSI KCP S. Parman. The coefficient of determination value is 0.741. This means that 74.1% of bank existence is influenced by Accuracy (X1), Speed (X2), and Security (X3), while the remaining 25.9% of customer satisfaction is influenced by other variables not examined in this study.
Co-Authors Abigail Theresa Sinaga Afrian Andika Yumna Amir Fauzi Hasibuan Amir, Afriza Andri Soemitra Andryan Syaputra Arifin Fauzi Lubis Atika Atika Danish Iryad Gunawan Dedy Lazuardi Derisah Indah Harahap Dharma, Budi Diah Ananda Kharisma Dian Irmawani Dona Zahra Hasibuan Dwi Gusvita Anggraini Epa Purnama Sari Harahap Farida Hanum Fitri Tia Ananda Fitriani Fitriani Hanifah Ramadhani Harahap, Muhammad Ikhsan Hendra Harmain Ida Ayu Anjelica Sinaga Ifrah Allif Bainana Imam Solehuddin Imsar Imsar Intan Kartika Putri Irvan Murizal Jevon Monahan Giawa Juwita Windasari Nduru Kamilah, K Karmila Sari Kayla Zahara Putri Nasada Khairani Nasution Kusmilawaty Kusmilawaty Marliyah Maryam Batubara Mawaddah Irham Melsa Siagian Miftahul Jannah Hasibuan Mila Sastika Muhammad Azizi Akbar Lubis Muhammad Iqbal Sayuti Harahap Muhammad Risalah Muhammad Risalah Harahap Murni Sofiah Mutia Putri Nabila Lubis Nurbaiti Nurbaiti Nuri Aslami Nursantri Yanti Nurul Inayah Nurwani Nurwani Puteri Hazlina Khasanah Putri Mardiyyah Hasibuan Radja Janna Lubis Rahmat Daim Harahap Rahmat Syahputra Boangmanalu Rahmi Syahriza Raudatun Sumi Reitandi Ridha Tri Handayani Rizky Karina Syahputra Sagala Rusdi Riduan Pulungan Salman Ritonga Salmiah Hasibuan Selvia Selvia Silvi Tri Wardani Siti Aisyah Sri Ramadhani Sri Wahyuni Sugianto Sugianto Sy Haura Munawwarah Tri Inda Fadhila Rahma Ummi Itiah Nasution Vani Hajari Wahyu Syarvina Widia Angraini Wildan Fauzi Harahap Winda Winda Yus Ramadhani