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All Journal Jurnal Riset Akuntansi dan Bisnis Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Owner : Riset dan Jurnal Akuntansi Syarikat : Jurnal Rumpun Ekonomi Syariah Saliha : Jurnal Pendidikan dan Agama Islam Jurnal Pendidikan dan Konseling Journal of Management and Business Innovations Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Akuntansi AKTIVA Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Bina Bangsa Ekonomika EKSYA: Jurnal Ekonomi Syariah Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Akuntansi dan Keuangan International Journal Of Economics Social And Technology Commodity : Jurnal Perbankan dan Keuangan Islam Madani: Multidisciplinary Scientific Journal JURNAL EKONOMI BISNIS DAN MANAJEMEN Indo-Fintech Intellectuals: Journal of Economics and Business GEMAH RIPAH: Jurnal Bisnis Jurnal Ekonomi Bisnis dan Manajemen Ulil Albab LAN TABUR: JURNAL EKONOMI SYARIAH Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Indonesian Management MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis

Rahmat Daim Harahap

Universitas Islam Negeri Sumatera Utara

Author-ID : 2732128

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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The Influence of Financial Management Practices, Internal Control System, Human Resources Competency and Information Technology on The Quality of Mosque Financial Reports in Langsa City Rahmat Daim Harahap; Zainarti Zainarti; Aziz Aulia; Husni Husni
Journal of Management and Business Innovations Volume: 02, Number: 02, 2020
Publisher : Management Department Universitas Islam Negeri Sumatera Utara

This study aims to see the effect of Financial Management Practices, Internal Control Systems, Human Resource Competence and Information Technology Utilization on the quality of financial reports partially and simultaneously. To examine the influence of Financial Management Practices, Internal Control Systems, Human Resources Competence and Information Technology Utilization on the Quality of Financial Statements partially and simultaneously. The sample in this study was taken using the saturated sample method or census. There are 47 questionnaires that can come up. The analysis used in this study is multiple linear regression analysis using SPSS software version 20.0. The results showed that the variables partially affect the quality of financial management practices and human resource competencies and the variables of control systems and the use of information technology had no effect on the quality of financial reports. However, simultaneously Financial Management Practices, Internal Control Systems, Human Resources Competence and Utilization of Information Technology affect the quality of financial reports. This research helps that it is necessary to hold a training program for mosque administrators in order to increase the competence of human resources and to improve the quality of mosque financial reports, besides that the mosque must support the existence of information technology at the mosque so that it can make the mosque more updated or can always be accessed by congregation. And with that the financial reports will automatically be of higher quality.Keywords: Competence of human resources, financial management practices, internal control systems, quality of financial statements, utilization of information technology

Key Factors for The Successful Management of The Al Musabbihin Mosque Muhammad Ikhsan Harahap; Rahmat Daim Harahap; Aqwa Naser Daulay; Marliyah Marliyah
Journal of Management and Business Innovations Volume: 01, Number: 02, 2019
Publisher : Journal of Management and Business Innovations

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.466 KB)

The purpose of this study is to elaborate the management of the mosque. Al Musabbihin mosque located in Taman Setia Budi Indah Medan as an example productive mosque. The Mosque runs by IKMT (Tasbih Muslim Family Association) and managed by the mosque prosperity council. The research was studied qualitatively through descriptive approach. The result shows that the management is run professionally, funds are managed by a different door mechanism to implement consumptive and productive activities. Keywords: Productive, mosque management, funds.

Analysis of the Contribution of Motor Vehicle Fuel Taxes to Regional Original Income at the Regional Tax and Retribution Management Agency of North Sumatra for the 2015 – 2020 Period Murinanda Amalya Parinduri; Rahmat Daim Harahap
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v1i2.2290

When regional autonomy was implemented, local government had control over the region. Local government could work because of local revenue. Without the local revenue, local government could not operating their programs. The higher the local income, the more possibility the region will be prosperous. Local revenue divided by two, there are original from region local revenue and granted revenue. Local revenue is obtained from local taxes. One of the local taxes is vehicle fuel tax. The contributions of vehicle fuel tax could be influence the original from region local revenue.

ANALISIS PENERAPAN SAK ETAP PADA BUMDESA YANG ADA DI KECAMATAN PULO BANDRING KEBUPATEN ASAHAN Devinta Indah Sari Sinaga; Nurlaila Nurlaila; Rahmat Daim Harahap
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan Vol. 1 No. 3 (2022): February
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v1i3.16

Laporan keuangan merupakan sarana pengkomunikasian informasi keuangan utama kepada pihak-pihak di luar entitas, yang berisi hasil dari proses akuntansi yang dapat digunakan sebagai alat berkomunikasi antara data keuangan dan atau aktivitas suatu entitas dengan pihak-pihak yang berkepentingan. Penelitian ini bertujuan untuk mengetahui apakah penyajian laporan keuangan pada Badan Usaha Milik Desa di Kecamatan Pulo Bandring sudah sesuai dengan SAK ETAP. Metode pendekatan yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Sumber data yang digunakan yaitu data primer yang diperoleh dengan wawancara langsung dan data sekunder diperoleh dari dokumen berkaitan. Hasil penelitian menunjukkan BUMDesa di Kecamatan Pulo Bandring sudah membuat laporan keuangan pada usahanya tetapi belum menerapkan SAK ETAP. BUMDesa Mandiri membuat laporan berupa neraca, laporan laba rugi, dan laporan perubahan ekuitas. BUMDesa Harapan Jaya tidak membuat laporan keuangan melainkan hanya buku kas saja. BUMDesa Bina Usaha membuat laporan neraca dan laporan laba rugi saja. Hal ini disebabkan oleh terbatasnya pengetahuan pengelola BUMDesa akan akuntansi. Saran untuk hal tersebut adalah Pemerintah hendaknya mengadakan pelatihan/pembinaan kepada Pengelola BUMDesa untuk penyusunan laporan keuangan, selain itu hendaknya pemerintah membuat aplikasi akuntansi untuk BUMDesa agar memudahkan pengelola dalam menerapkan akuntansi, sehingga pengelola BUMDesa dapat membuat laporan yang sesuai dengan Standar Akuntansi Keuangan.

Macro-Economic Determinants Sharia Share Prices Rahmat Daim Harahap; Fitriani Saragih; Sugianto Sugianto; Iskandar Muda
International Journal Of Economics Social And Technology Vol. 1 No. 3 (2022): 2022, September
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v1i3.129

The capital market is an indicator of a country's economic progress in supporting the economy of the country concerned. The purpose of this study is to analyze the macroeconomic determinants of Islamic stock prices. The research method uses a quantitative approach to secondary data in time series with the Vector Error Correction Model (VECM) and uses the help of the eviews 9 programs. This study uses monthly data from 2017 to 2021. The results of this study indicate that in the long term the variables of GDP and INFLATION hurts ISSI, while the JUB and KURS variables have a positive and significant effect on ISSI. In the short term, the variables of GDP, INFLATION, JUB, and EXCHANGE have no effect on ISSI

Analisis Kinerja Keuangan pada PT. Perusahaan Gas Negara Tbk Diukur dengan Metode Eva pada Bei Eni Saputri; Isnaini Harahap; Rahmat Daim Harahap
Jurnal Akuntansi dan Keuangan Vol. 1 No. 4 (2022): Oktober 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This study aims to measure and determine the causes of the rise and fall of financial performance when viewed from the value of Economic Value Added (EVA). This research uses descriptive research with a qualitative approach. Technical analysis of the data used is the Economic Value Added method. Data collection techniques are carried out through documentation of the data published by PT. Perusahaan Gas Negara Tbk. The results of this study found that the financial performance of PT. Perusahaan Gas Negara Tbk for five years has decreased every year. This means that the company's financial performance is not good, because the company cannot increase the added value or profits obtained and cannot adjust the needs of the company's investors in that period. The cause of the decline and increase in financial performance when viewed with Economic Value Added (EVA) is because the amount of NOPAT is lower than the capital charge so EVA decreases.

Analisis Pengelolaan Aset Tetap di Kantor Upt Pengawasan Ketenagakerjaan Wilayah 1 Provinsi Sumatera Utara Aminah Harahap; Rahmat Daim Harahap
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 11, No 3 (2022): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrm.v11i3.6431

ABSTRAKAset tetap sangat penting dalam menunjang aktivitas instansi pemerintah, karena aset tetap mampu berperan krusial (penting) sebagai unsur penunjang dalam melakukan suatu kegiatan untuk meningkatkan produktivitas instansi. Jenis dan jumlah Aset tetap di forum publik. Penelitian ini bertujuan menganalisis pelaksanaan pengelolaan Barang Milik Daerah/Aset Tetap Pada Kantor Upt Pengawasan Ketenagakerjaan Wilayah 1 Provinsi Sumatera Utara dan kendala apa yang dihadapi dalam pelaksanaan pengelolaan Barang Milik Daerah/Aset Tetap sesuai dengan Peraturan Menteri Dalam Negeri No.19 Tahun 2016 Tentang Pedoman Teknis Pengelolaan Barang Milik Daerah. Penelitian ini menggunakan pendekatan deskriptif-kualitatif data diperoleh dengan observasi, wawancara, Studi Pustaka. Hasil penelitian menunjukkan bahwa Pengelolaan Aset Tetap/Barang Milik Daerah yang dilakukan oleh Kantor Upt Pengawasan Ketenagakerjaan Wilayah 1 Provinsi Sumatera Utara secara keseluruhan belum dilakukan dengan maksimal dan belum sesuai dengan Siklus Pengelolaan Barang Milik Daerah sebagaimana yang diatur dalam PERMENDAGRI No.19 Tahun 2016. Walaupun belum semua terlaksana dengan maksimal seperti keterlambatan penyampaian laporan pada tingkat pengguna barang (SKPD), Pemanfaatan Barang Milik Daerah yang belum melakukan haknya dengan baik, pengamanan yang belum maksimal. Faktor penghambat dalam pelaksanaan Siklus Pengelolaan Barang Milik Daerah Adalah Faktor Sistem IT, SDM, Komitmen Pemimpin, Dan Faktor Penilaian aset tetap.

PENGARUH PENYALURAN DANA ZAKAT PRODUKTIF DAN PEMBINAAN SUMBER DAYA INSANI TERHADAP KESEJAHTERAAN MUSTAHIK UMKM PADA MASA PANDEMI COVID-19 DI LAZISMU KOTA MEDAN Yuspita Sari; Muhammad Yafiz; Rahmat Daim Harahap
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): 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

This study aims to find out how the Effect of Productive Zakat Fund Distribution and Human Resource Development on the Welfare of MSME Mustahik During the Covid-19 Pandemic. The research methodology used is Quantitative Research. Data collection techniques using questionnaires, the population in this study amounted to 78 people, the data obtained from the number of mustahik who received productive zakat funds at LAZISMU Medan City, the sample in this study amounted to 78 beneficiaries, using saturated sampling, this study used analytical techniques multiple linear regression. The results showed that the Variable Distribution of Productive Zakat Funds had a strong effect on Mustahik's Welfare. This can be seen from the t arithmetic value of 4.454 > t table of 1.992 with a significance value of 0.001 < 0.05. So that it proves that H1 is accepted. The Human Resource Development Variable has an effect on Mustahik's Welfare. This can be seen from the t-count value of 3.578> t-table of 1.992 with a significance value of 0.005 <0.05. So that it proves that H2 is accepted. Variables of Distribution of Productive Zakat Funds and Human Resources Development have a simultaneous effect on Mustahik's Welfare. This can be seen from the calculated F value of 6.686> F table of 3.12 with a significance value of 0.002 <0.05. Thus proving that H3 is accepted. The coefficient of determination test shows that the distribution of productive zakat funds and human resource development (independent variable) has an effect on Mustahik's Welfare (dependent variable) of 65.1%.

Analisis Penerapan Integrated Marketing Communication (IMC) Dalam Meningkatkan Jumlah Nasabah Pada Produk Pembiayaan Multiguna Hasanah Di Bank Syariah Indonesia KCP Binjai Sudirman Munafi’atul Husna Rangkuti; Imsar Imsar; Rahmat Daim Harahap
Jurnal Pendidikan dan Konseling (JPDK) Vol. 5 No. 1 (2023): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpdk.v5i1.12299

Penelitian ini bertujuan untuk mengetahui bagaimana Penerapan Integrated Marketing Communication (IMC) Dalam Meningkatkan Jumlah Nasabah Pada Produk Pembiayaan Multiguna Hasanah Di Bank Syariah Indonesia KCP Binjai Sudirman. Penelitian ini menggunakan metode deskriptif kualitatif, metode ini digunakan untuk melihat dan menggambarkan keadaan perusahaan secara sistematis. Teknik pengumpulan data dengan menggunakan pengamatan (observasi), wawancara, dan studi dokumentasi. Berdasarkan Hasil penelitian maka dapat disimpulkan bahwa : 1) Penerapan Integrated Marketing Communication (IMC) pada umumnya menggunakan strategi marketing mix dalam meningkatkan jumlah nasabah, tetapi penerapan IMC yang dilakukan oleh BSI KCP Binjai Sudirman hanya menerapkan strategi promosi. Promosi yang dilakukan seperti melakukan atau mengikuti pameran, melakukan personal selling dan penanganan terhadap nasabah nya saja. 2) kendala dalam menerapkan IMC diantaranya kurangnya pemahaman tentang prinsip-prinsip keuangan Islam oleh karyawan bank, sulitnya mencari produk-produk keuangan yang sesuai dengan prinsip-prinsip keuangan Islam, ketidaktersediaan produk-produk keuangan yang sesuai dengan prinsip-prinsip keuangan Islam di pasaran, kurangnya dukungan dari pihak-pihak terkait seperti regulator dan lembaga keuangan lainnya, dan kendala-kendala regulator yang mungkin tidak mendukung penerapan IMC. 3) BSI KCP Binjai Sudirman dalam meningkatkan jumlah nasabah, Bank lebih efektif menjelaskan pembiayaan multiguna iB hasanah dengan cara bertatap muka dengan nasabah langsung karena dengan cara bertatap muka, nasabah lebih cepat mengerti dan memahami pembiayaan multiguna iB hasanah dan bagi nasabah yang terpenting ingin cepat dan kepastian dalam melakukan pembiayaan.

Analisis Determinan Paktik Manajemen Laba Pada Bank Umum Syariah di Indonesia Fitriani Saragih; Rahmat Daim Harahap; Saparuddin Siregar
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 1 (2023): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/14882

This study aims to examine the determinants of factors influencing the management of earnings management practices in Islamic banks in Indonesia. The factors affecting earnings management are reflected in the Camel Ratio in the form of capital adequacy, return on assets, return on equity and financing to deposit ratio. The population in this study are all Islamic commercial banks in Indonesia, with a sample of 60 companies. The data analysis technique used in this research is multiple linear regression. The results of this study indicate that CAR, RORA, ROE have no significant effect on earnings management, then the FDR variable has a significant effect on earnings management and furthermore, together the variables CAR, RORA, ROE and FDR have an influence on earnings management at banks. general sharia in Indonesia.

Co-Authors Afdillah Nur Aisyah Sinaga Ahmad Fadil Nouval Alif Lailasari Saragih Aminah Harahap Amir Fauzi Hasibuan Andri Soemitra Anggun Debana Maharani Aqwa Naser Daulay Arifin Fauzi Lubis Ayu Intan Pratiwi Aziz Aulia Devinta Indah Sari Sinaga Dhea Maura Azhari Dita Sri Utami Elvina Damayanti Eni Saputri Epa Purnama Sari Harahap Faras Abiyu Zhafran Fauzan Fahmi Hasibuan Feni Ramadani Fitri Windari Gilang Alif Muhammad Harahap, Muhammad Ikhsan Husni Husni Icha Puji Usti Imsar Imsar Iskandar Muda Isnaini Harahap Jihan Reswita Khairina Anisa Zaisa Latifah Hanum Br Panjaitan Lily Nur Indahsari Madiha Putri Khairat Ritonga Maidalena, Maidalena Mardiah Hasibuan Marliyah Ma’arif Noer Lubis Muhammad Arif Muhammad Taufik Hasibuan Muhammad Yafiz Munafi’atul Husna Rangkuti Murinanda Amalya Parinduri Nadila Mifta Mayrani Nasution, Muhammad Irwan Padli Nia Nurdahlia Nikmatul Maula Pulungan Nila Rosdiana Nur Ahmadi Bi Rahmani Nurbaiti Nurbaiti Nuri Aslami Nurlaila Nurlaila Nurlaila Nurul Hijjah Harahap Pamatua Raja H Putri widiya marpaung Nurhalimah Rizky Ananda Dafitra Siregar Saparuddin Siregar Saragih, Fitriani Sarifah Aini Kembaren Seri Mulyani Silva Zahra Azizah Siti Fatimah Sri Ramadhani Sri Rezeki Sri Sudiarti Sugianto Sugianto Sugianto Syawla Andina Auliya Tasya Yustika Putri Teti Tri Astuti Jusasni Tiara Fadillah Tri Bagus Pertiwi Tri Inda Fadhila Rahma Tuti Anggraini Wahdatun Thoibah Wahyu Syarvina Wahyudini Syafitri Wardoni Hikman Ritonga Widya Yunisa Yenni Samri Julianti Nasution Yenni Samri Juliati Nasution Yolanda Sambas Yurida Yuspita Sari Zainarti Zainarti

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