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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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Pengaruh Total Hutang, Modal Kerja Dan Penjualan Terhadap Laba Pada Perusahaan Hotel, Restoran Dan Pariwisata Yang Terdaftar Di Bursa Efek Indonesia Masliannur. H; Hendra Harmain; Rahmat Daim Harahap
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3144

Abstract

This study aims to determine the effect of total debt, working capital and sales on profits in hotel, restaurant and tourism companies listed on the Indonesian stock exchange. This research is a research that uses secondary data in the form of an annual report which is accessed through www.idx.co.id. The method used is purposive sampling method. The data analysis technique used is panel data regression analysis with Fixed Effect Model estimation which is tested using Eviews version 9. The results show that first, total debt has a negative effect on company profits, this means that total debt is one of the factors in increasing or decreasing profits. produced by the company every year. Second, working capital has a positive effect on company profits, this means that working capital is funds that have been used to finance company operations to earn profits. Third, sales have no effect on profit, this means that the size of the profit earned by the company in a certain period is not influenced by the size of the level of sales successfully carried out by the company. Fourth, total debt, working capital and sales affect the company's profit, so that together the high and low independent variables can affect the size of the company's profit. The value of the R-Square coefficient in this study is 0.7746 which means that the total debt, working capital and sales variables are able to affect profits by 77.46%, while the remaining 22.54% is influenced by variables outside the study.
Bankruptcy Prediction Analysis Of Retail Companies Affected by Israeli Boycott Using Altman's Z-Score and Springate Sofia Lazura; Rahmat Daim Harahap; Muhammad Syahbudi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8545

Abstract

This study aims to analyze the potential bankruptcy of retail sub-sector companies affected by the Israeli boycott listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024 using the Altman Z-Score and Springate models. By applying both prediction models and computing financial ratios from the companies' financial statements, this study employs a qualitative approach to evaluate the likelihood of bankruptcy. According to the findings, the Springate model has an accuracy rate of 50% with a 50% mistake rate, whereas the Altman Z-Score model has a higher accuracy rate of 75% with a 25% error rate. The quantity and kind of financial ratios employed, as well as the threshold values that each model applies, affect the variations in prediction outcomes. According to the results, the Altman Z-Score model is better suited to forecast bankruptcy in retail businesses impacted by the boycott. Businesses can use this analysis's insightful findings to identify financial issues early and take proactive steps to preserve their viability. This research contributes by providing useful insights for investors, companies, and policymakers to anticipate financial distress and make better strategic decisions in the retail sector.
INTEGRATION OF SHARIA FINANCIAL LITERACY INTO THEMATIC LEARNING FOR THE PEWANIDA MUSLIM COMMUNITY IN MALAYSIA. Siti Kadariah; Rahmat Daim Harahap; Emi Masyitah; Yuli Arnida Pohan; Farida Ulvi Na’imah; Nur Dinah Fauziyah; Putri Nazli; Puan Zalhra Binti Puteh; Dea Ananda
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 6 No. 3 (2026): International Journal of Business, Technology, and Organizational Behavior (IJB
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/ijbtob.v6i3.416

Abstract

Sharia financial literacy levels among Muslim households in minority or diaspora communities remain low. Previous studies indicate that many Muslim communities struggle to distinguish between conventional financial products and those compliant with Sharia principles (OECD, 2023; Isa et al., 2024). To address this issue, an integrated educational model has been introduced to leverage local socio-religious potential, strengthen household financial resilience, and enhance Sharia financial inclusion. Although the Pewanida (Women's Association) community in Malaysia consistently participates in religious gatherings, many members still face challenges regarding conceptual understanding, contract governance, managerial capacity, and competitiveness vis-à-vis conventional financial systems. This study employs a qualitative approach—utilizing semi-structured interviews with academic experts from Universitas Potensi Utama and representatives of the Pewanida community in Malaysia—to analyze the implementation of thematic Quranic learning integrated with Sharia financial literacy. The findings reveal that program sustainability relies heavily on community leadership, while misconceptions regarding *Murabahah* financing and limited understanding of formal Sharia financial services remain significant challenges. Therefore, strengthening institutional support and developing a sustainable management framework are crucial for enhancing Sharia financial literacy and fostering community economic resilience.
ANALYSIS OF VILLAGE FINANCIAL MANAGEMENT AND BUDGET REPORTING BASED ON PSAP NO. 02 IN DELI SERDANG REGENCY Malika Callista Lubis; Rahmat Daim Harahap; Muhammad Lathief Ilhamy Nasution
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/mxwsst15

Abstract

Abstract This study aims to analyze the compliance of village financial reporting with Government Accounting Standards Statement (PSAP) No. 02 on Budget Implementation Reports (LRA), evaluate the implementation of the Village Financial System (Siskeudes), and identify the supporting and inhibiting factors affecting village financial management in Percut Sei Tuan Subdistrict, Deli Serdang Regency. A qualitative approach was employed using primary and secondary data. Primary data were collected through interviews with village officials, while secondary data included Budget Implementation Reports (LRA), Village Budget Plans (APBDes), and relevant regulations. Compliance was assessed using a scoring method based on PSAP No. 02 indicators, including report structure, completeness, recognition and measurement of transactions, and presentation of SiLPA/SiKPA. The findings reveal varying levels of compliance among villages. Bandar Khalipah Village achieved the highest compliance rate (100%), followed by Kolam Village (66.67%) and Sumber Rejo Timur Village (55.56%). Although all villages have implemented Siskeudes, the effectiveness of its use depends on the competence of village officials in operating the system and understanding government accounting standards. Higher compliance levels are associated with better transparency and accountability. Supporting factors include the use of Siskeudes, training, and government assistance, while limited human resource capacity remains the primary challenge. Continuous training and technical assistance are essential to improve the quality of village financial reporting.  
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