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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 Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) 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 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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Pengaruh Komunikasi Dan Konflik Kerja Terhadap Kinerja Pegawai Di Sekretariat DPRD Sumatera Utara Ayu Intan Pratiwi; Nuri Aslami; Rahmat Daim Harahap
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 4 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i5.2732

Abstract

Kelancaran dan keberhasilan visi, misi dan tujuan perusahaan sangat bergantung pada komunikasi yang berkesinambungan dan terjalin dengan baik di dalam organisasi. Ini termasuk komunikasi dari atasan ke bawahan, dari bawahan ke atasan dan komunikasi antar rekan kerja. Namun karena kemampuan bawahan, komunikasi menjadi faktor penghambat dalam penyampaian pesan yang disampaikan atau dikirim oleh bawahan kepada atasan. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh komunikasi dan konflik kerja terhadap kinerja pegawai di Sekretariat DPRD Sumatera Utara. Penelitian ini merupakan jenis penelitian asosiasi. Penelitian ini dilakukan di Sekretariat DPRD Sumatera Utara. Metode yang digunakan dalam penelitian ini adalah metode statistik deskriptif dengan pendekatan kuantitatif, teknik pengambilan sampel yang digunakan dalam penelitian ini adalah kuesioner. Berdasarkan informasi yang penulis terima dari Bagian Tata Usaha Sekretariat DPRD Sumatera Utara, jumlah pegawai di properti tersebut mencapai 50 pegawai. Teknik pengumpulan data menggunakan uji instrumen data, uji kebutuhan pengetahuan, dan uji statistik. Hasil penelitian ini menunjukkan bahwa komunikasi dan konflik kerja secara simultan berpengaruh terhadap kinerja pegawai di Sekretariat DPRD Sumatera Utara. Secara parsial komunikasi dan konflik kerja berpengaruh signifikan dan positif terhadap kinerja pegawai di Sekretariat DPRD Sumatera Utara.
Penyajian Laporan Keuangan dan Pernyataan Standar Akuntansi Keuangan (PSAK) Syariah 112 Pada Lembaga Badan Wakaf Cabang Medan Tri Bagus Pertiwi; Rahmat Daim Harahap; Dita Sri Utami; Khairina Anisa Zaisa; Wardoni Hikman Ritonga
Madani: Jurnal Ilmiah Multidisiplin Vol 1, No 6 (2023): Juli
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8174536

Abstract

Financial statements are the most important part of an institution, which is called financial statements. In an effort to support the presentation of relevant sharia-based financial statements, a guideline for financial statement preparers must be made, the guideline is the Statement of Financial Accounting Standards (PSAK). PSAK 112 aims to regulate the presentation and disclosure of Waqf Accounting or the presentation of financial statements in waqf institutions. The management of waqf institutions is a very vital part, because in managing waqf a person or related institution must really understand the issue of waqf by looking at sharia financial statements. This type of research is a type of qualitative research. Secondary data is also used by researchers obtained through journals, articles and other media. The results of the study indicate that the presentation of financial statements prepared by the Al-Quran Waqf Board of Medan Branch with PSAK 112 on "Accounting for Waqf".
Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan QRIS Sebagai Alat Pembayaran Keuangan Syariah di Sumatera Utara Nikmatul Maula Pulungan; Tri Inda Fadhila Rahma; Rahmat Daim Harahap
SALIHA: Jurnal Pendidikan & Agama Islam Vol. 6 No. 2 (2023): SALIHA : Jurnal Pendidikan dan Agama Islam
Publisher : STAI Terpadu Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54396/saliha.v6i2.856

Abstract

The ever-increasing use of QRIS payment technology in not only used for general payment transactions. However, Islamic financial payments made by Muslims can also be made using QRIS. QRIS is now easy to find anywhere, including mosques, ZIS (Zakat, Infaq, Alms) collection institutions. The aim of the research is to analyze the factors of using QRIS payment technology for Islamic finance in the province of North Sumatra. The research theory uses the TAM theory (Technology Acceptance Model) with 5 variabels, namely: perceived usefulness, perceived ease of use, attitude toward using, behavior intention to use, actual use. The research method uses a quantitative approach, combining two sampling techniques, namely: purposive sampling and simple random sampling, SEM (Structural Equation Modelling) analysis method. Data collection using a google form questionnaire. The results of the analysis show that the variable erceived ease of use with a t-statistic value of 2,123 (p=0,034) is stated to have a positive and significant effect then the actual use variable also has a positive and significant effect with a t-statistic value of 2,893 (p=0,004) on QRIS Islamic financial payment instruments.
PENGARUH OVERHEAD COST, RISK COST, DAN SIMPANAN WADIAH TERHADAP PENDAPATAN MARGIN MURABAHAH PADA BANK UMUM SYARIAH Danu Satria; Sugianto Sugianto; Rahmat Daim Harahap
Jurnal Bina Bangsa Ekonomika Vol. 16 No. 2 (2023): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v16i2.425

Abstract

This research aims to determine whether there are any influences from Oveirheiad Cost, Risk Cost and Wadiah Deposits Against Murabahah Margin Acquisition at Sharia Commercial Banks. The variabeil deipeindein applied to this study is Murabahah Margin Gain, for the indeipeindein variabeil applied to this study is Oveirheiad Cost, Risk Cost and Wadiah Savings. This research takes part in the list of Islamic commercial banks in Indonesia in the reintime of research starting from the 2018-2022 peiriodei. The data in this study uses the following data that is processed using the Eivieiws 10 program. This study uses paneil data reigretion analysis with Fixxeid Eiffeict Modeil (FEiM) sensing. Based on the results of the hypothetical test, it can be concluded that partially  the Oveirheiad Cost variabeil  has no effect on obtaining murabahah margins. Partial Risk Cost may have a significant effect on  murabahah margin gain and partial wadiah savings may have a significant effect on murabahah margin gain. The results of the study show that simultaneously or together variabeil oveirheiad cost, risk cost and wadiah savings may have an effect on obtaining murabahah margins
Analisis Peran Sistem Informasi Akuntansi Terhadap Akuntabilitas Pengelolaan Keuangan pada Badan Amil Zakat Nasional Provinsi Sumatera Utara Putri widiya marpaung Nurhalimah; Muhammad Yafiz; Rahmat Daim Harahap
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 3 No. 2 (2023): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v3i2.224

Abstract

This study aims to analyze the Role of Accounting Information Systems on Financial Management Accountability at the National Amil Zakat Board of North Sumatra Province. The research method used in this research is a qualitative method and this research approach uses descriptive analysis. The results of the research conclude that BAZNAS North Sumatra Province uses SIMBA (Zakat Information Management System) based on PSAK 109 to collect and distribute zakat, infaq and alms. The influence of the accounting information system on financial management at BAZNAS North Sumatra Province can be seen from the level of zakat receipts, and the implementation of accountability carried out by BAZNAS North Sumatra Province in financial management is in accordance with accountability indicators, namely implementing honesty and legal accountability, accountable procedures, programs accountable, and accountable regulations.
PENERAPAN AKUNTANSI ZAKAT, INFAQ DAN SHADAQOH PADA LEMBAGA AMIL ZAKAT, INFAQ DAN SHADAQOH DOMPET DHUAFA REPUBLIKA BERDASARKAN PSAK 109 Wahyudini Syafitri; Rahmat Daim Harahap; Nadila Mifta Mayrani; Silva Zahra Azizah; Mardiah Hasibuan; Pamatua Raja H
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 4 (2023): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i4.300

Abstract

This study aims to reconstruct the financial statements of zakat, infaq and shadaqoh in Dompet Dhuafa Republika, so that it can be seen how the financial statements of Dompet Dhuafa are recorded and reveal the financial statements of zakat, infaq and shadaqoh. This research uses qualitative descriptive method using secondary data in the form of financial statements from Dompet Dhuafa Republika and related journals. Transparency and accountability in zakat, infaq and shadaqoh financial statements are analyzed based on PSAK 109 which consists of five components of financial statements, namely statements of financial position, changes in funds, assets under management, cash flow statements, and notes to financial statements. It was concluded that the form of Zakat, Infaq and Shadaqoh financial statements on Dompet Dhuafa Republika was not in accordance with the applicable standards, namely PSAK 109, where the financial statements of Dompet Dhuafa Republika did not have records of financial statements.
The Influence of Promotion, Halal Label, and Price on Muslim Consumer Decisions to Buy Food and Beverages in Online Applications with Discounts as A Moderating Variable in The City of Medan Amir Fauzi Hasibuan; Nur Ahmadi Bi Rahmani; Rahmat Daim Harahap
Journal of Management and Business Innovations Volume: 05, Number: 01, 2023
Publisher : Management Department Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/jombi.v5i01.15784

Abstract

This study uses quantitative methodology with Promotion, Halal Label, Price variable and Consumer Decisions as dependent variable. The analysis methods used are Descriptive Analysis, Instrument Test, Classical Assumption Test, Multiple linear regression test with moderating variables using MRA, F-Test, and T-Test. The promotion significantly affects consumer decisions and affects consumer decisions (with MRA Test). The halal label has a t-count value of 10.686> 1.983, and it can be concluded that it affects consumer decisions. The results of the MRA analysis, the X2X4 result is 0.00 <0.05, and the t-count value is 13.542> 1.983. It is concluded that the halal label affects consumer decisions. Price has a sig value of 0.00 <0.05 and a tcount value of 19.255> 1.983. So, price affects consumer decisions. The results of the MRA analysis obtained that the value of X3X4 is equal to 0.00 <0.05, and the tcount value is 18.166> 1.983. It is concluded that price affects consumer decisions. Discount has a sig value of 0.00 <0.05 and a tcount value of 12.012> 1.983. It is concluded that price affects consumer decisions after the variable moderation discount can strengthen the influence of promotion variables, halal labeling, and price on consumer decisions.Keywords: Consumer decision, halal label, price, promotion
PENERAPAN AKUNTANSI ZAKAT, INFAQ DAN SHADAQOH PADA LEMBAGA AMIL ZAKAT, INFAQ DAN SHADAQOH DOMPET DHUAFA REPUBLIKA BERDASARKAN PSAK 109 Wahyudini Syafitri; Rahmat Daim Harahap; Nadila Mifta Mayrani; Silva Zahra Azizah; Mardiah Hasibuan; Pamatua Raja H
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 4 (2023): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i4.300

Abstract

This study aims to reconstruct the financial statements of zakat, infaq and shadaqoh in Dompet Dhuafa Republika, so that it can be seen how the financial statements of Dompet Dhuafa are recorded and reveal the financial statements of zakat, infaq and shadaqoh. This research uses qualitative descriptive method using secondary data in the form of financial statements from Dompet Dhuafa Republika and related journals. Transparency and accountability in zakat, infaq and shadaqoh financial statements are analyzed based on PSAK 109 which consists of five components of financial statements, namely statements of financial position, changes in funds, assets under management, cash flow statements, and notes to financial statements. It was concluded that the form of Zakat, Infaq and Shadaqoh financial statements on Dompet Dhuafa Republika was not in accordance with the applicable standards, namely PSAK 109, where the financial statements of Dompet Dhuafa Republika did not have records of financial statements.
Analysis of Intrinsic Motivation and Organizational Culture on the Performance of Military Court Employees I-02 Medan Sarifah Aini Kembaren; Rahmat Daim Harahap
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i4.773

Abstract

This study aims to analyze the effect of intrinsic motivation on the performance behavior of the employees of the Military Court I-02 Medan and analyze organizational culture on the performance of the employees of the Military Court I-02 Medan. The method I use is descriptive qualitative method. The subject of this research by way of interviews. The results showed that intrinsic motivation and organizational culture partially had a positive and significant effect on employee performance at the Military Court I-02 Medan
Analisis Efektifitas Pengendalian Internal Piutang dalam Menghindari Risiko Kerugian Piutang Tak Tertagih PT. ABC Nia Nurdahlia; Sugianto; 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.v8i3.20413

Abstract

Sistem pengendalian internal perusahaan diterapkan untuk mengawasi dan membimbing perusahaan untuk bekerja sesuai dengan tujuan yang dicapai oleh manajemen perusahaan. Penelitian ini bertujuan untuk mengetahui efektifitas sistem pengendalian internal piutang dalam menghindari risiko kerugian piutang tak tertagih di PT. ABC. Penelitian ini menggunakan pendekatan kualitatif. Teknik pengumpulan data dengan wawancara, observasi dan studi dokumen. Hasil penelitian ini menunjukkan bahwasanya di PT. ABC sistem pengendalian internal piutang sudah sesuai dengan sistem pengendalian internal menurut COSO, namun sistem pengendalian internal piutang PT. ABC belum efektif. Kendala yang ditemukan pada pelaksanaan sistem pengendalian internal piutang terbagi atas dua faktor yaitu faktor eksternal dan internal perusahaan. Faktor Internal disebabkan karena sistem aplikasi yang lemah, adanya oknum internal perusahaan yang tidak bekerja sesuai prosedur dan juga tidak adanya biaya tambahan untuk sistem penagihan. Faktor eksternal disebabkan karena adanya costumer yang sengaja memperlambat pembayaran tagihan, costumer yang susah dihubungi dan juga customer yang mengalami penurunan penjualan sehingga tidak dapat membayar hutangnya.
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 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 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 Wahyu Syarvina Wahyudini Syafitri Wardoni Hikman Ritonga Yenni Samri Julianti Nasution Yenni Samri Juliati Nasution Yolanda Sambas Yurida Yuspita Sari Zainarti Zainarti