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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 Edueksos: Journal Pendidikan Sosial dan Ekonomi
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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Analisis Sistem Pengendalian Internal Terhadap Tingkat Piutang Pada Perusahaan Daerah Air Minum (PDAM) Tirta Silaupiasa Kabupaten Asahan Elvina Damayanti; Rahmat Daim Harahap
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 1 No. 8: Juli 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the control of accounts receivable at the company Tirta Bukae Drinking Water Area, North Luwu Regency and to find out how mucheffectiveness in collecting receivables to convert them into cash. The analytical methodused in this study, namely the analysis of accounts receivable turnover, analysis of the average agereceivables. Based on the results of the study, it can be concluded that PDAM Asahan RegencyNorth Luwu has not been effective in managing its receivables. This is evidenced by the resultscalculation of the average age of receivables from 2018 to 2021 which is not appropriate with the standard for collecting receivables that have been set by the PDAM, which is above 20 days,and the level of receivables turnover which is still very high.
Analisis Penggunaan Sistem Informasi Akuntansi terhadap Keberhasilan Usaha Kecil Menengah yang Terdaftar di Dinas Koperasi UKM Mandailing Natal Nurul Hijjah Harahap; Rahmat Daim Harahap
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 1 No. 12: November 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v1i12.1100

Abstract

Accounting is an informstion system that produces a report of the stakeholders about the ekonomi activitas and coundition of the company.micro.Small medium Enterprises (MSMEs) in the indonesia at nation’s economy cantilever,a lot of these company have not been applied accounting in the their business. The objective objective of tis research is to identify and analyze the application and the obstacle of accounting at the micro,Small Medium Enterprises (MSMEs).the result showed that use of accounting informationsystem is positive and significant effect on the success of small and medium businesses registered in the enterprises of mandailing Natal Coperative Office.
ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DALAM MENDUKUNG PENGENDALIAN INTERN PADA PT PERKEBUNAN NUSANTARA III (PERSERO) KEBUN BANDAR SELAMAT KEC. AEK SONGSONGAN KAB. ASAHAN Latifah Hanum Br Panjaitan; Tri Inda Fadhila Rahma; Rahmat Daim Harahap
Lan Tabur: JURNAL EKONOMI SYARIAH Vol. 5 No. 1 (2023): September
Publisher : LAN TABUR: Jurnal Ekonomi Syariah The Islamic University of KH. Achmad Muzakki Syah Jember, East Java. Jember Jln. Manggar Gebang Poreng 139A Patrang Jember Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/lantabur.2023.5.1.113-127

Abstract

Penelitian ini bertujuan untuk mengetahui sistem informasi akuntansi penggajian dalam mendukung pengendalian intern pada perusahaan PT Perkebunan Nusantara III (Persero) KebunBandar Selamat Kec.Aek Songsongan Kab.Asahan, apakah sistem informasi akuntansi penggajian sudah sesuai dengan teori dalam pelaksanaannya dan apakah sudah mendukung pengendalian intern, serta solusi untuk menyelesaikan masalah yang menyebabkan sistem informasi akuntansi penggajian belum mendukung pengendalian intern. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah dengan observasi, wawancara, dan dokumentasi. Subjek dalam penelitian ini berjumlah 4 orang yang merupakan pegawai di perusahaan PT Perkebunan Nusantara III (Persero) Kebun Bandar Selamat Kec. Aek Songsongan Kab. Asahan adalah Manager perusahaan PT. Perkebunan Nusantara III (Persero) Kebun Bandar Selamat Kec. Aek. Songsongan Kab. Asahan, bagian Personalia perusahaan PT Perkebunan Nusantara III (Persero) Kebun Bandar Selamat Kec. Aek Songsongan Kab. Asahan, bagian Akuntansi Penggajian perusahaan PT. Perkebunan Nusantara III (Persero) Kebun Bandar Selamat Kec. Aek Songsongan Kab. Asahan, dan bagian Keuangan perusahaan PT Perkebunan Nusantara III (Persero) Kebun Bandar Selamat Kec. Aek. Songsongan Kab. Asahan. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Hasil penelitian yang dilakukan ini menunjukan bahwa sistem informasi akuntansi penggajian pada perusahaan PT Perkebunan Nusantara III (Persero) Kebun Bandar Selamat Kec. Aek Songsongan Kab. Asahan sudah menggunakan sistem terkomputerisasi tetapi belum mendukung dalam pengendalian intern karena belum sesuai dengan teori diantaranya kurangnya fungsi yang digunakan, dokumen yang digunakan dan catatan akuntansi yang digunakan, dan kurang memadainya sistem otorisasi dalam melaksanakan praktek yang sehat dalam unsur yang terdapat dalam pengendalian intern
MARKETING STRATEGY FOR STUDENT SAVINGS PRODUCTS AT BANK SUMUT KCP SYARIAH HM JONI Ma’arif Noer Lubis; Wahyu Syarvina; Rahmat Daim Harahap
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i4.3157

Abstract

The Student Savings Account (Simpel) program is a government initiative supervised by the Financial Services Authority (OJK) in collaboration with banking institutions in Indonesia, aimed at promoting financial education and cultivating a saving habit from an early age. Bank Sumut KCP Syariah HM Joni, as part of a growing Islamic bank, offers a student savings product based on the mudharabah contract. This study aims to analyze the marketing strategies employed by Bank Sumut KCP Syariah HM Joni toward Islamic College Al-Ulum School and to identify the supporting factors and obstacles in increasing students' interest in saving. A qualitative descriptive approach was used, involving interviews with the bank's marketing officer, direct observation, and documentation of customer growth data at Al-Ulum School. The findings reveal that although marketing efforts have been made through educational approaches, students' interest in saving remains low. The main contributing factors include a lack of financial literacy and awareness among students, teachers, and parents regarding the importance of saving from an early age as a foundation for financial management skills. This study recommends enhanced and continuous financial education and outreach to address challenges effectively.
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 Jurnal Indonesia

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..
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 Jurnal Indonesia

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.
Cash Receipt Accounting Information System at Military Court I-02 Medan in 2021 Teti Tri Astuti Jusasni; Rahmat Daim Harahap
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.v3i3.620

Abstract

Every agency definitely needs an accounting information system that has been well planned and supervised, to control financial receipts. With the information system, the goals of an agency can be achieved. This study aims to analyze the effectiveness of the application of cash receipts accounting information systems in the context of financial planning and control at the military court I-02 Medan. The data used is qualitative data. The method used in this research is descriptive analysis method. The results showed that the cash receipts accounting information system for financial planning and control at the military court I-02 Medan was adequate because it was appropriate and fulfilled the basic elements of an accounting information system, namely human resources, equipment, forms/documents, records, procedures and reports, and has complied with procedures in internal control. Therefore, until now the cash receipts accounting information system at the Military Court I-02 Medan can run effectively.
Cash Expenditure Accounting Information System at PT PP Presisi Tbk Inkis Sumatra Toll Project Alif Lailasari Saragih; Rahmat Daim Harahap
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.v3i3.630

Abstract

Every activity requires funds in the form of cash. Cash is important in every transaction. This study aims to find out how the cash disbursements accounting information system is currently running at PT PP Presisi Tbk Inkis Sumatra Toll Project to find out whether the cash disbursement information system has been running effectively. The research method used in this paper uses qualitative methods, data collection techniques used are observation, interviews, and documentation. The data analysis method used is descriptive method. The results showed that the cash disbursement accounting information system at PT PP Presisi Tbk - Inkis Sumatra Toll Project was adequate because it was appropriate and fulfilled the basic elements of the accounting information system. running effectively..
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 Jurnal Indonesia

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
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 Jurnal Indonesia

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%).
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 Arsiah Dwi Cintana 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 Purnama Ramadani Silalahi 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 Danu Satria 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