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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 Al-Kharaj: Journal of Islamic Economic and Business Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) International Journal of Business, Technology, and Organizational Behavior (IJBTOB) Jurnal Investasi Islam 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 Islamiconomic: Jurnal Ekonomi Islam 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 JAT (Journal of Accounting and Tax) Jurnal Ekonomi Bisnis dan Manajemen Ulil Albab LAN TABUR: JURNAL EKONOMI SYARIAH Fundamental and Applied Management Journal 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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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 Jurnal Indonesia

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.
Implementation of Restaurant Tax Management Policy at the Regional Financial and Revenue Management Agency of Medan City Sri Rezeki; Rahmat Daim Harahap
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.v2i2.689

Abstract

In implementing the taxes of restaurant management policy in the financial and regional income management agency of Medan City, the purpose of this research is to find out the behaviour of the regulated policy and whether in implementing the policy it has been fully implemented by the Medan City Regional Tax Retribution Management Agency. The object of this research comes from primary data and secondary data. This research shows that there are still some that have not been realized from the applicable policies. The lack of supervision over the collection of Regional Taxes, especially in the Hotel and Restaurant Tax section, impacts tax arrears, which are significant in 2020, reaching 18 billion Indonesia Rupiah.
Analysis Of Internal Control Of The Cash Management System In Medan Mayor's Office Widya Yunisa; Rahmat Daim Harahap
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1389

Abstract

This study aims to analyze the internal control implemented in the cash management system at the Medan Mayor's Office. Internal control is a series of actions implemented within an organization to protect assets, ensure the accuracy and reliability of financial information, and promote operational effectiveness and efficiency. In the context of cash management at the Medan Mayor's Office, internal control has an important role in maintaining the integrity and reliability of the cash management process in a timely and accurate manner. The problems identified in this study include several aspects related to internal control in the cash management system. First, aspects of inadequate segregation of duties and responsibilities can result in potential errors and abuse. Second, unclear and nonstandardized policies and procedures can hinder the efficiency and transparency of cash management. Third, the lack of effective oversight and monitoring can increase the risk of inaccuracies and cash losses. Fourth, information systems that are not well integrated can hinder the accessibility and reliability of financial data.
Analysis of Accounting Treatment for Musyarakah Financing in Capital Loan Transactions to Buy a House at Bank Syariah Indonesia KCP Medan Djuanda Widya Yunisa; Rahmat Daim Harahap; Syawla Andina Auliya; Jihan Reswita; Faras Abiyu Zhafran; Anggun Debana Maharani
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1451

Abstract

Contribution: Where can this research be useful? Name the area, discipline, and so on. This study aims to analyze the accounting treatment of Musyarakah financing in home buying capital loan transactions at Bank Syariah Indonesia KCP Medan Djuanda. The method used is a qualitative approach with data collection techniques through interviews and documents. The results show that Bank Syariah Indonesia uses Sharia principles in conducting Musyarakah financing transactions, such as feasibility checks, asset selection, financing according to the percentage of ownership, sharing of profits and losses according to the proportion of ownership, payment of principal installments and periodic profit sharing. In addition, Bank Syariah Indonesia also carries out Sharia supervision duties through the Sharia Supervisory Board and the Sharia Supervisory Division. However, several obstacles were also found in the process of borrowing capital to buy a house with Musyarakah financing, such as a lack of competent human resources, a lack of public understanding of Islamic financing products, and differences in perceptions between Indonesian Islamic Banks and customers regarding the benefits and risks of Musyarakah financing products. The implementation of Musyarakah financing must be carried out carefully and transparently in order to create trust from the public. The results of the study show that Bank Syariah Indonesia applies accounting principles that are in accordance with sharia principles in providing Musyarakah financing. The accounting treatment carried out includes recording transactions, profit and loss sharing, and financing settlements. Recording of transactions is carried out using special accounts for Musyarakah financing, while the distribution of profits and losses uses the principles agreed upon at the beginning of the transaction..
Analisis Sistem Informasi Akuntasi (SIA) Dalam Meningkatkatkan Kinerja Bagian Perencanaan Dan Keuangan Pada Kantor Walikota Medan Seri Mulyani; Rahmat Daim Harahap
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 1 (2024): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i1.577

Abstract

This research aims to determine and understand the role of the Accounting Information System (AIS) in improving performance in the Planning and Finance section of the Medan Mayor's Office. The method used in this research is a qualitative descriptive method. The data collection techniques used in this research are through interviews, observations, and documentation. The results of this research show that the Accounting Information System (AIS) plays a very important role in helping Planning and Finance employees in preparing financial reports. Employees just need to input data into the system, then the process of classification, summarization until finally a financial report is formed is carried out automatically by the system.
Creative Economy-Based MSMEs Chips Development Model from Maqashid Sharia Perspective Arsiah Dwi Cintana; Rahmat Daim Harahap; Purnama Ramadani Silalahi
Edueksos: Jurnal Pendidikan Sosial & Ekonomi Vol. 12 No. 2 (2023)
Publisher : Department of Tadris IPS FITK UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/edueksos.v12i2.18255

Abstract

The background of this research is driven by the importance of empowering MSMEs in improving a sustainable local economy, while ensuring that these economic activities are in accordance with sharia principles. This research aims to develop a creative economy-based chips MSME development model by considering the Maqashid Syariah perspective in Perlanaan Village, Simalungun. This type of research is using a qualitative approach with the PESTEL Analysis technique (Political, Economic, Social, Technological, Environmental, and Legal) which reveals that political stability, government support, economic conditions, social trends, technological advances, environmental awareness, and legal regulations play an important role in the success of chip MSMEs. The research sample will be purposively selected among the chip MSMEs operating in Perlanaan Village. Data will be collected through in-depth interviews, observation and analysis of relevant documents. The data will be thematically analyzed to identify the challenges and potentials of chip MSMEs in the context of the creative economy and Maqashid Syariah. The results of this research are expected to provide new insights in the development of sustainable chip MSMEs that fulfill sharia principles, and provide relevant policy recommendations. The implication of this research is its contribution in strengthening the base of a sustainable local creative economy and promoting the values of justice, balance, and economic sustainability based on Maqashid Sharia in the context of MSMEs in Indonesia, particularly in Perlanaan Village, Simalungun.Keywords: MSMEs; Creative Economy; Maqashid Syariah
Green Accounting Transparency, Organizational Image, and the Mediating Role of Maqasid Syariah Index on Public Trust in Zakat Management Organizations Rahmat Daim Harahap; Muhammad Syukri Albani Nasution; Nurlaila
Fundamental and Applied Management Journal Vol. 4 No. 2 (2026): June
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i2.889

Abstract

Public trust in Zakat Management Organizations (OPZ) is a fundamental prerequisite for sustainable Islamic philanthropic governance. This study examines the direct effects of green accounting transparency and organizational image on public trust in OPZ in North Sumatra Province, Indonesia, and tests the mediating role of the Maqasid Syariah Index (MSI). A quantitative causality design was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.1. Primary data were collected from 171 respondents comprising muzaki, stakeholders, and OPZ partners through purposive sampling. Convergent validity was confirmed through standardized loading factors (SLF ≥ 0.70), Average Variance Extracted (AVE ≥ 0.50), Composite Reliability (CR ≥ 0.70), Cronbach's alpha, and rho_A. Discriminant validity was confirmed through HTMT ratios (< 0.90). Common method bias was assessed via full collinearity VIF at the construct level (all VIF < 3.3). Results indicate that green accounting transparency (β = 0.692, p < .001) and organizational image (β = 0.120, p = .002) significantly and positively influence public trust. MSI directly affects public trust (β = 0.145, p < .001) and significantly partially mediates the organizational image–public trust relationship (indirect β = 0.068, 95% CI [0.019, 0.117], p = .006). The green accounting–MSI–public trust mediation path was not significant (indirect β = 0.031, 95% CI [−0.003, 0.065], p = .074). The R² for public trust is 44.6%. These findings contribute to an integrative Islamic philanthropic accountability model anchored in legitimacy theory and stakeholder theory, with context-specific implications for North Sumatra OPZ governance.
Islamic Business Ethics in Palm Oil Trading: Evidence from Farmer–Collector Transactions in Binanga Dua Village, Indonesia Lian Diza Loriva Siregar; Rahmat Daim Harahap; Tri Inda Fadhila Rahma
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15613

Abstract

This study aims to analyze the implementation of Islamic business ethics in palm oil trading practices in Binanga Dua Village, South Labuhanbatu Regency, North Sumatra. The study addresses the limited empirical research on the application of Islamic business ethics within rural palm oil supply chains, particularly in the relationship between farmers and collector agents. Binanga Dua Village was selected because most independent farmers depend on collectors due to limited transportation, market access, and bargaining power. This study employed a descriptive qualitative approach using purposive sampling involving seven informants representing farmers, collector agents, community leaders, and village officials. Data were collected through observation, semi-structured interviews, and documentation and were analyzed using the Miles and Huberman interactive model, including data condensation, data display, thematic coding, and conclusion drawing. The findings indicate that trust (amanah), mutual assistance (ta’awun), and immediate cash payment practices have been implemented in trading activities. However, the study also identified limited transparency in the weighing process, asymmetric price information, and weak bargaining power among farmers, which reduce the realization of justice (‘adl) and transparency (tabligh). This study contributes to the development of applied Islamic business ethics by providing empirical evidence for improving ethical governance and promoting a fairer and more sustainable rural palm oil supply chain.
Analysis of Accounting Treatment for Biological Assets Based on Psak 241 and Its Implications for Sales Pricing Determination in Desa Mulya Farmers Group Yanisa Citra Trilaxmi Nasution; Rahmat Daim Harahap; Budi Harianto
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15920

Abstract

Agricultural financial governance at the grass-roots level often suffers from systemic distortions. Previous studies remain heavily dominated by large corporate plantations or intensive horticultural industries, presenting a severe contextual gap. Consequently, existing research is insufficient as it fails to bridge standard accounting treatments with downstream economic metrics, leaving a distinct theoretical and empirical gap where biological asset accounting is treated in isolation from market pricing and a farmer's bargaining power. This descriptive qualitative study addresses these deficiencies at the Desa Mulya Farmer Group in Deli Serdang Regency, North Sumatra. Data were gathered through concurrent field observations and in-depth interviews with two core management key informants. Technical triangulation was employed by cross-comparing interview transcripts, physical transformation observations, and calculated production data within the interactive model of data reduction, display, and conclusion drawing. The findings revealed a massive compliance gap across all four pillars of PSAK 241 (recognition, measurement, presentation, and disclosure) due to an output-oriented mindset that fails to capitalize vegetative asset transformations. However, the mathematically reconstructed production cost established a precise internal Cost of Production (HPP/HPP) baseline of IDR 2,304/kg. Comparing this against the middlemen's dictated price of IDR 6,500/kg yielded a highly profitable margin and an efficient R/C ratio of 2.8. This study provides a vital theoretical contribution by establishing a strategic chain proving that biological capitalization is mathematically essential to eliminate smallholder financial bias. Practically, it equips communal administrators with a structured cost accounting mechanism. Ultimately, the policy implication underscores that PSAK 241 functions as a strategic management control tool to shift rural producers from vulnerable price-taking dependencies into data-driven price-evaluators against dominant middlemen networks.
Evaluating The Effectiveness of The Binjai Cerdas Program for Baznas Beneficiaries in Binjai City Salwa Apriliza; Juliana Nasution; Rahmat Daim Harahap
Islamiconomic : Jurnal Ekonomi Islam Vol 17, No 1 (2026)
Publisher : Universitas Islam Negeri Sultan Maulana Hasanuddin Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/ijei.v17i1.1454

Abstract

This study aims to analyze the success rate of the Binjai Cerdas Program organized by the National Zakat Agency (BAZNAS) of Binjai City. Previous studies have mainly focused on the effectiveness of zakat distribution in general, while evaluations of local zakat education programs remain limited. This study employs a quantitative, descriptive method. The sample comprised 100 respondents who received assistance from the Binjai Cerdas Program and were purposively selected. Data were collected via questionnaires and analyzed using IBM SPSS Statistics, including validity and reliability tests and descriptive analyses. The results indicate that all research instruments are valid and reliable, with a Cronbach’s Alpha value of 0.955. Descriptive analysis shows that the program’s effectiveness achieved 82.6%, target accuracy 84.6%, educational impact 86.6%, and program sustainability 90.2%, all of which fall into the “highly successful” category. The findings indicate that the Binjai Cerdas Program has been implemented effectively, is well-targeted, positively impacts beneficiaries’ education, and demonstrates good sustainability. The novelty of this study lies in integrating effectiveness, targeting accuracy, educational impact, and sustainability into a single evaluation framework. Theoretically, this study contributes to the Islamic social finance literature by highlighting the role of educational zakat in supporting human capital development. In practice, the findings provide BAZNAS with insights into improving the effectiveness and sustainability of educational assistance programs.
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 Budi Harianto Dea Ananda Devinta Indah Sari Sinaga Dhea Maura Azhari Dita Sri Utami Elvina Damayanti Emi Masyitah Eni Saputri Epa Purnama Sari Harahap Faras Abiyu Zhafran Farida Ulvi Na’imah Fauzan Fahmi Hasibuan Feni Ramadani Fitri Windari Gilang Alif Muhammad Harahap, Muhammad Ikhsan Hendra Harmain Husni Husni Icha Puji Usti Imsar Imsar Iskandar Muda Isnaini Harahap Jihan Reswita Juliana Nasution Khairina Anisa Zaisa Latifah Hanum Br Panjaitan Lian Diza Loriva Siregar Lily Nur Indahsari Madiha Putri Khairat Ritonga Maidalena, Maidalena Malika Callista Lubis Mardiah Hasibuan Marliyah Masliannur. H Ma’arif Noer Lubis Muhammad Arif Muhammad Lathief Ilhamy Nasution Muhammad Syahbudi Muhammad Syukri Albani Nasution 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 Nur Dinah Fauziyah Nurbaiti Nurbaiti Nuri Aslami Nurlaila Nurlaila Nurlaila Nurul Hijjah Harahap Pamatua Raja H Puan Zalhra Binti Puteh Purnama Ramadani Silalahi Putri Nazli Putri widiya marpaung Nurhalimah Rizky Ananda Dafitra Siregar Salwa Apriliza Saparuddin Siregar Saragih, Fitriani Sarifah Aini Kembaren Seri Mulyani Silva Zahra Azizah Siti Fatimah Siti Kadariah Sofia Lazura 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 Yanisa Citra Trilaxmi Nasution Yenni Samri Julianti Nasution Yenni Samri Juliati Nasution Yolanda Sambas Yuli Arnida Pohan Yurida Yuspita Sari Zainarti Zainarti