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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) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Akuntansi AKTIVA Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Journal of Indonesian Management Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review 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
Rahmat Daim Harahap
Universitas Islam Negeri Sumatera Utara
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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Analysis of the Elimination of Fixed Assets at the Upt Office of Labor Supervision Region I of North Sumatra Province Icha Puji Usti; Rahmat Daim Harahap
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 2 (2022): April
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i2.477

Abstract

The purpose of this study was to find out about the accounting treatment of disposal and disposal of assets carried out at the Office of Upt Labor Supervision Region I of North Sumatra Province and to find out whether the agreement between the accounting treatment of write-off and disposal of state-owned assets was in sync with the Statement of Financial Accounting Standards or not. The object of this research is the Upt Office of Labor Supervision Region I, North Sumatra Province. This research information uses qualitative object information techniques derived from primary data and secondary data. The results of this study indicate that in carrying out the process of terminating regional fixed assets which has been carried out by the Regional I Employment Supervision Upt Office of North Sumatra Province, it has not been in accordance with the Statement of Financial Accounting Standards in terms of the disposal of the company's fixed assets without recording losses, this is due to the disposal of assets. at the Regional I Labor Supervision Upt Office not yet in accordance with PSAK 16 concerning the write-off of fixed assets.
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

Abstract

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%.
Fixed Assets Recording System at PT. The Great Ocean Ocean Madiha Putri Khairat Ritonga; Rahmat Daim Harahap
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i2.1067

Abstract

This study aims to collect as well as study the data and information needed in compiling and completing an internship final project regarding the recording system of fixed assets at PT.Samudera Lautan Luas. The research carried out is in the form of descriptive, namely the research method describes the object being studied objectively. used is primary data where the data is obtained directly by researchers from related parties at PT.Samudera Lautan Luas. Fixed assets at PT.Samudera Lautan Luas are assets whose useful life decreases as seen from the time of use and uses a recording system with the line method straight..
The Influence of Inflation, Exchange Rates, World Oil Prices and World Gold Prices on the Indonesian Sharia Stock Index Fauzan Fahmi Hasibuan; Andri Soemitra; Rahmat Daim Harahap
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 1 (2023): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i1.1068

Abstract

This study aims to examine inflation, exchange rates, world oil prices and world gold prices against the Indonesian Sharia Stock Index for the 2017-2021 period. The method used in this study is the historical method which is distributive causal in nature, meaning that research is conducted to analyze a past situation and indicate the direction of the relationship between variables. The data collection technique used is documentation taken through online data files from the internet. The data used in this study is secondary data in which the data is obtained indirectly from statistical data and published data. Data analysis used multiple linear regression analysis. The results of the study show that the variables Inflation, Exchange Rates, World Oil Prices, World Gold Prices simultaneously have an influence on the Indonesian Sharia Stock Index. It can be seen that the calculated F value (97.929) > F table (2.54) and a significance value of 0.000 <0.05. So it can be concluded that Inflation, Exchange Rates, World Oil Prices and World Gold Prices simultaneously (together) have a significant effect on the Indonesian Sharia Stock Index. In addition, from the results of the determination test, the calculated R2 coefficient (determination coefficient) is 0.855 (85.5%).
Analysis of Fixed Assets Management in the Legal Division at the Medan Mayor's Office Yolanda Sambas; Rahmat Daim Harahap
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 1 (2023): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i1.1073

Abstract

The fixed assets of the Legal Department of the Medan Mayor's Office are considered in assessing the effectiveness of a policy. This shows how efficiently the general section's delivery resources were managed by the Medan City Government last year. The Legal Department of the Medan Mayor's Office must also pay less attention to the fixed asset accounting system in order to deliver excellent Medan City Government services that are in accordance with financial management systems and procedures as well as operational standards and processes (SOP). To ensure that the budget runs smoothly and to increase the level of performance or good cooperation in the administration of these assets.
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

Abstract

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

Abstract

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.
PENGARUH PERSON ORGANIZATION FIT (PO-FIT) DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING Siti Fatimah; Nurbaiti Nurbaiti; Rahmat Daim Harahap
Commodity : Jurnal Perbankan dan Keuangan Islam Vol 2 No 1 (2023): Commodity : Jurnal Perbankan dan Keuangan Islam
Publisher : Fakultas Ekonomi Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56997/commodityjurnalperbankandankeuanganislam.v2i1.913

Abstract

This study was to determine the effect of Person Organization Fit (PO-Fit) and Work Environment on Employee Performance with Organizational Commitment as an Intervening variable. This study uses a quantitative method with a path analysis approach. Data collection techniques through questionnaires distributed to employees of PT. Bank Sumut Medan Sharia Branch Office Brigjend Katamso with a sample of 33 respondents used a saturated sampling technique. This analysis includes instrument test, classical assumption test, multiple linear regression analysis, hypothesis testing and path analysis with the SPSS version 22 program. The results show (1) Person Organization Fit (POFit) has a significant effect on Employee Performance, (2) Environment Work has a significant effect on Employee Performance, (3) Person Organization Fit (PO-Fit) has a significant effect on Organizational Commitment, (4) Work Environment has a significant effect on Organizational Commitment, (5) Organizational Commitment has no significant effect on Employee Performance, (6) Person Organization Fit (PO-Fit) has no direct effect on Employee Performance through Organizational Commitment as an Intervening variable, (7) Work Environment has no direct effect on Employee Performance through Organizational Commitment as an Intervening variable, (8) Person Organization Fit (PO- Fit), Work Environment and Organizational Commitment simultaneously influence Employee Performance
Analisis Implementasi Strategi Bauran Pemasaran (Marketing Mix) 11P Pada UMKM Tenis (Teh Nikmat Sidamanik) Tasya Yustika Putri; Tuti Anggraini; Rahmat Daim Harahap
Syarikat: Jurnal Rumpun Ekonomi Syariah Vol. 6 No. 1 (2023): Syarikat : Jurnal Rumpun Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Agama Islam Universitas Islam Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/syarikat.2023.vol6(1).12915

Abstract

Tenis (Teh Nikmat Sidamanik) adalah salah satu Usaha Mikro Kecil dan Menengah (UMKM) yang menghasilkan produk teh khas Sidamanik yang dikemas secara modern untuk menarik minat konsumen dan mengenalkan cita rasa teh khas Sidamanik. Penelitian ini bertujuan untuk mendeskripsikan implementasi bauran pemasaran 11P UMKM Tenis dalam mengembangkan dan meningkatkan penjualan produknya dan mengetahui faktor pendorong dan penghambat dari penerapan bauran pemasaran 11P. Jenis penelitian yang digunakan adalah deskriptif kualitatif. Pengumpulan data dilakukan dengan wawancara, observasi, dan dokumentasi. Teknik analisis menggunakan analisis data model interaktif, uji keabsahan data menggunakan teknik triangulasi. Penelitian menunjukkan hasil bahwa UMKM Tenis menerapkan strategi bauran pemasaran 11P dalam meningkatkan penjualan akan tetapi masih terdapat penerapan bauran pemasaran yang masih kurang efektif. Adapun faktor penghambat dalam implementasi bauran pemasaran 11P pada UMKM Tenis yaitu dari faktor Place, Promotion dan Process dan faktor pendukung yaitu dari faktor Product, Price, People, Physical Evidence, Packaging, Promise, Programming, and Partnership. Faktor-faktor yang terdapat pada penelitian ini masih terbatas, sehingga di penelitian selanjutnya peneliti lain diharapkan mampu mengkaji lebih luas tentang bauran pemasaran dengan teknik yang berbeda secara rinci dan kompleks.
Pengaruh Desain Produk dan Promosi Terhadap Keputusan Pembelian Konsumen Pada UMKM IntanCake’s Afdillah Nur Aisyah Sinaga; Muhammad Irwan Padli Nasution; Rahmat Daim Harahap
Syarikat: Jurnal Rumpun Ekonomi Syariah Vol. 6 No. 1 (2023): Syarikat : Jurnal Rumpun Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Agama Islam Universitas Islam Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/syarikat.2023.vol6(1).12965

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh desain produk dan promosi terhadap keputusan pembelian konsumen pada UMKM IntanCake’s. Jenis Penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif deskriptif. Sampel yang diambil dalam penelitian ini sebanyak 100 orang responden. Pengambilan data dilakukan dalam bentuk kuesioner dan dianalisis dengan menggunakan software SmartPLS 3. for Windows. Hasil dalam penelitian ini menunjukkan bahwa variabel desain produk (X1) berpengaruh positif dan signifikan terhadap keputusan pembelian konsumen pada UMKM IntanCake’s, Dibuktikan nilai t-value sebesar 14.294 > 2.25 dengan nilai p-value sebesar 0.000 < 0.05. Dan memiliki pengaruh yang positif dan signifikan antara variabel promosi (X2) terhadap keputusan pembelian konsumen dengan nilai t-value sebesar 4.300 > 2.25 dengan nilai p-value sebesar 0.000 < 0.05. Hasil Koefisien determinasi (R²) diperoleh nilai koefisien sebesar sebesar 85,5 % dan 14,5 % di deskripsikan oleh variabel lain yang tidak terdapat dalam penelitian ini. Keterbatasan penelitian ini yaitu ukuran sampel yang relatif kecil, serta faktor-faktor lainnya yang mempengaruhi keputusan pembelian konsumen.
Co-Authors Afdillah Nur Aisyah Sinaga Ahmad Fadil Nouval Alif Lailasari Saragih Aminah Harahap Amir Fauzi Hasibuan Andri Soemitra 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 Fauzan Fahmi Hasibuan Feni Ramadani Fitri Windari Gilang Alif Muhammad Harahap, Muhammad Ikhsan Husni Husni Icha Puji Usti Imsar Imsar Iskandar Muda Isnaini Harahap Khairina Anisa Zaisa Latifah Hanum Br Panjaitan Lily Nur Indahsari Madiha Putri Khairat Ritonga Maidalena, Maidalena Mardiah Hasibuan Marliyah 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 Silva Zahra Azizah Siti Fatimah Sri Ramadhani Sri Rezeki Sri Sudiarti Sugianto Sugianto Sugianto Tasya Yustika Putri Teti Tri Astuti Jusasni Tiara Fadillah Tri Bagus Pertiwi Tri Inda Fadhila Rahma Tuti Anggraini Wahdatun Thoibah Wahyudini Syafitri Wardoni Hikman Ritonga Yenni Samri Julianti Nasution Yenni Samri Juliati Nasution Yolanda Sambas Yurida Yuspita Sari Zainarti Zainarti