Article Per Year (5 Year)
p-Index From 2020 - 2025
4.057
P-Index
This Author published in this journals
All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan JURNAL MANAJEMEN AKUNTANSI (JUMSI) Kafa’ah: Journal of Gender Studies JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen PRAJA observer: Jurnal Penelitian Administrasi Publik PUBLIKA : Jurnal Ilmu Administrasi Publik Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Journal of Social Research Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Jurnal Akuntansi dan Keuangan Profit: Jurnal Manajemen, Bisnis dan Akuntansi Indonesian Journal of Advanced Research (IJAR) JEBD Mimbar Administrasi Journal of Education Transportation and Business Jurnal Ekonomi, Manajemen, Akuntansi
Rahmi Syahriza
Universitas Islam Negeri Sumatera Utara
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Transportation Other

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 33 Documents
Search

 1   2   3   4 
Pengaruh Proporsi Komisaris Independen dan Komite Audit terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 Chessara Addina; Hendra Harmain; Rahmi Syahriza
Jurnal Ilmiah Akuntansi Kesatuan Vol 11 No 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1616

Abstract

This study aims to determine the effect of the proportion of independent commissioners and audit committees on financial performance in manufacturing companies listed on the Indonesia Stock Exchange partially and simultaneously. This research uses quantitative methods with an associative approach. The results of this study showed that partially the proportion of independent commissioners did not have a significant effect on financial performance with the tcount < ttable (0.561015 < 1.97569) and the probability value showing a number greater than the significance value (0.5758 > 0.05). Meanwhile, the audit committee has a significant effect on financial performance with the tcount > ttable (7.265215 > 1.97569) and the probability value showing a number smaller than the significance value (0.0000 < 0.05). Simultaneously, the proportion of independent commissioners and audit committees has a significant effect on financial performance with the Fcount > Ftable value (13.81392 > 3.06) and a probability value showing a figure of 0.000000 which means it smaller than the significance value of 0.05 (0.000000 < 0.05). Financial performance can be explained by the proportion of independent commissioners and audit committees of 78.37%, while the remaining 21.63% is explained by other factors beyond the variables studied. Keywords: The Proportion of Independent Commissioners, Audit Committees, Financial Performance
PENGARUH PEMAHAMAN ZAKAT, PENDAPATAN, DAN ALTRUISME TERHADAP KEPATUHAN PENGUSAHA MUSLIM UNTUK MEMBAYAR ZAKAT PERNIAGAAN (STUDI UMKM DI KAB. LABUHANBATU UTARA) Ayu Wulandari S Tanjung; Tuti Anggraini; Rahmi Syahriza
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan Vol. 2 No. 4 (2023): March
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v2i4.782

Abstract

Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh pemahaman zakat, pendapatan, dan altruisme terhadap kepatuhan pengusaha muslim untuk membayar zakat perniagaan. Penelitian ini menggunakan pendekatan kuantitatif. Pengumpulan data menggunakan kuesioner dengan teknik nonprobability sampling sebanyak 99 responden. Pemahaman zakat, pendapatan, dan altruisme memiliki kontribusi sebesar 85% terhadap kepatuhan pengusaha muslim membayar zakat perniagaan, sedangkan sisanya 15% dijelaskan oleh variabel lainnya di luar model penelitian ini. Hasil dari uji t disimpulkan bahwa variabel pemahaman zakat, pendapatan, dan altruisme berpengaruh positif dan signifikan terhadap kepatuhan pengusaha muslim untuk membayar zakat perniagaan di Kabupaten Labuhanbatu Utara. Berdasarkan uji ANOVA, F-hitung diperoleh sebesar 179.653 lebih besar dari F-tabel (2.700), disimpulkan bahwa pemahaman zakat, pendapatan, dan altruisme berpengaruh secara simultan terhadap kepatuhan pengusaha muslim untuk membayar zakat perniagaan.
Pengaruh Kepercayaan dan Kepemimpinan Transformasional Terhadap Akuntabilitas Laporan Keuangan Pondok Pesantren Al Husna Dela Alfani; Hendra Harmain; Rahmi Syahriza
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): April 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i2.1540

Abstract

This study aims to determine the effect of trust and transformational leadership on the financial report accountability of Al Husna Islamic boarding school partially and simultaneously. This study uses quantitative methods with descriptive statistical analysis patterns and inferential statistics. The population in this study were all employees of the Al Husna Islamic boarding school, totaling 45 people using a sampling technique, namely Saturated Sampling. Sources of data used are primary data and secondary data. Data collection techniques using the questionnaire method (questionnaire). While the data analysis techniques used are validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, regression analysis test, and hypothesis testing. This study shows that the variables of trust and transformational leadership have a positive and significant effect on the accountability of Islamic boarding schools. So it can be concluded that the better the trust and performance of the leader in managing the Islamic boarding school, the better the accountability of the financial reports of the Al Husna Islamic boarding school seen from its financial reports.
Peranan Sistem Akuntansi Penerimaan Dan Pengeluaran Kas Dalam Mendukung Pengendalian Internal Kas Pada Badan Keuangan Aset Daerah (BKAD) Provinsi Sumatera Utara Alyaa Zafira Darmawan; Hendra Harmain; Rahmi Syahriza
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 4 (2023): November : Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v2i4.1387

Abstract

This research uses a qualitative method with a descriptive approach. The type of data used in this research is primary data, namely interview techniques and secondary data using documentation techniques obtained from the Regional Asset Financing Agency (BKAD) of North Sumatra Province. The results of this research indicate that the accounting system for cash receipts and disbursements at the Regional Asset Financing Agency (BKAD) of North Sumatra Province is classified as good. There are several challenges such as the internet network where not everyone has an internet network, even though the North Sumatra Province Regional Finance and Assets Agency (BKAD) no longer accepts cash payments and now requires them to come directly from the application. However, thanks to daily digital use, the North Sumatra Province Regional Financial and Asset Agency (BKAD) has sufficient cash receipts and expenditures. The Regional Finance and Asset Agency (BKAD) of North Sumatra Province receives and disburses cash as needed.
Analysis of Marketing Strategy to Attract Shopping Interest (Case Study of Online Alms Shop, Jalan Jawa, Pematangsiantar City) Fatwa Nasya Al Hadi; Tuti Anggraini; Rahmi Syahriza
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.v3i4.976

Abstract

This study aims to identify and analyze marketing strategies to attract shopping interest at the Sedekah Online Store. The research approach used in this research is descriptive qualitative and the author uses a SWOT analysis. SWOT analysis is a systematic identification of factors to formulate a marketing strategy. Then to find out the results of the SWOT analysis in the marketing strategy to attract shopping interest using the IFAS and EFAS matrices can be identified as important factors both from the internal and external environment which are the strengths, weaknesses, opportunities and threats of shopping interest. The results of the analysis obtained is a growth oriented strategy, this strategy indicates a strong company condition and is able to continue to grow by taking the opportunities and opportunities that exist to achieve maximum turnover. This strategy was chosen because the calculation results are in quadrant I where the total score of strengths and weaknesses is 2.84 and the total score of opportunities and threats is 2.34. Positions in this quadrant are very profitable and can be applied to the fullest. Consumers' shopping interest can be increased by increasing promotions with the concept of shopping while giving charity and providing understanding to consumers about the benefits and importance of giving alms to society by using existing technological developments to make it easier for consumers to shop at the Online Alms Shop.
Food Resilience Strategy Based on Local Wisdom in Deli Serdang Regency Rizka Amalia Lubis; Yusrizal; Rahmi Syahriza; Maryam Batubara
Indonesian Journal of Advanced Research Vol. 2 No. 8 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v2i8.5599

Abstract

This research aims to discover how the primary priority strategy for local wisdom-based food security can be found in Deli Serdang by presenting the internal and external conditions that have been carried out so far. Additionally, the researcher also outlines some urgent measures that need to be implemented to better direct the local wisdom-based food security strategy. The method used is qualitative, employing SWOT analysis and QSPM. The number of respondents who filled out the questionnaire consisted of 5 respondents each from farmers, local communities, as well as traditional and religious figures, and 5 respondents from expert professionals. Based on the SWOT analysis, the strategy quadrant obtained after being processed in the IFE and EFE matrices falls under Quadrant I. This indicates that the strategy used is a progressive strategy. This strategy implies that local wisdom-based food security in Deli Serdang possesses strength and potential. Furthermore, the QSPM analysis yielded the result that the primary priority strategy to be pursued is to focus on preserving local wisdom-based food security to turn it into an international-scale business opportunity.
Pengaruh Penerapan Corporate Social Responsibility Dan Corporate Image Terhadap Persepsi Nasabah BSI Andri Wibowo; Rahmi Syahriza; Nurul Inayah
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (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.v4i5.2835

Abstract

Pelrulsahaan haruls melmiliki hulbulngan yang baik delngan masyarakat dan lingkulngan telmpat melrelka belropelrasi, melnulrult telori corporatel social relsponsibility (CSR). CSR dapat selcara teloritis didelfinisikan selbagai tanggulng jawab moral sulatul pelrulsahaan telrhadap para stakelholdelr, telrultama masyarakat ataul komulnitas di selkitar lokasi bisnisnya. Selbulah pelrulsahaan haruls melmpelrtahankan eltika. Dalam suldult pandang CSR, prioritas prinsip moral dan eltis melrulpakan indikator kelbelrhasilan sulatul pelrulsahaan. Seltiap bisnis melmiliki idelntitas, julga dikelnal selbagai corporatel imagel, yang belrfulngsi selbagai tanda pelngelnal ataul idelntitas pelrulsahaan kelpada pulblik. Pelngulngkapan selselorang telntang pelngalaman yang tellah dihadapi selhulbulngan delngan pelrnyataan belnda ataul keljadian telrtelntul diselbult pelrselpsi. Prosels melnggabulngkan dan melngorganisir data indra (pelnglihatan) ulntulk melmbulat kita dapat mellihat dulnia kita di selkelliling kita dikelnal selbagai pelrselpsi. Pelnellitian ini melnggulnakan pelndelkatan assosiatif, yang belrtuljulan ulntulk mellihat bagaimana variabell-variabell telrtelntul belrhulbulngan satul sama lain. Pelnellitian ini mellibatkan 1.417 nasabah BSI KCP Rantaul Parapat, delngan 93 sampell. Hasil pelnellitian melnulnjulkkan bahwa pelrselpsi konsulmeln telntang tanggulng jawab sosial pelrulsahaan dan citra pelrulsahaan baik. Hasil pelrhitulngan melnulnjulkkan bahwa koelfisieln deltelrminasi selbelsar 0,513, yang melnulnjulkkan bahwa variabell indelpelndeln Corporatel Social Relsponsibility (X1) dan Corporatel Imagel (X2) melmbelntulk 51,3% variasi variabell Pelrselpsi Nasabah (Y). Variabell lain yang tidak ditelliti melmpelngarulhi bagian yang telrsisa.
The Development Strategy of Waqf Insurance Benefits and Investment Benefits in Islamic Life Insurance PT. Takaful Medan Branch Chuzaimah Batubara; Lilis Pujiyanti; Rahmi Syahriza
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 3 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i1.4304

Abstract

This study aims to evaluate the strategy of developing waqf benefits in Sharia insurance and investment benefits in Sharia life insurance at PT Takaful Keluarga Medan, and to formulate strategic recommendations based on SWOT and QSPM analysis. The research method used is descriptive qualitative by applying SWOT and QSPM analysis. The results of the SWOT analysis show that the strategic position of PT Takaful Keluarga Medan is in quadrant 1 (positive strategy), between strengths and opportunities. Strategic recommendations include consistent development of Sharia products, increasing public trust through excellent service, platform diversification for better accessibility, training and socialization about waqf benefits, and improving the quality of human resources. QSPM analysis indicates that the prioritized development strategy is to leverage the Sharia insurance brand and enhance customer trust through digital platforms, increase the number of marketers, improve product quality, workforce understanding, and collaboration with Islamic institutions. The researchers hope that these findings can serve as considerations for students in selecting alternative strategies, while for future researchers, it is hoped that they can analyze other factors and variables not explored in this study.
Analisis Asuransi Dan Penjaminan Pada Pelaksanaan Pembiayaan iB Serbaguna Di PT Bank Sumut Unit Usaha Syariah Nur Widya Ningsih; Rahmi Syahriza
MIMBAR ADMINISTRASI FISIP UNTAG Semarang Vol. 21 No. 1 (2024): April : Jurnal MIMBAR ADMINISTRASI
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mia.v21i1.1586

Abstract

This article aims to analyze the insurance and guarantee mechanisms in the implementation of iB Serbaguna financing at PT Bank Sumut Sharia Business Unit. The research method used is a descriptive qualitative approach, gathering data through interviews, observations, and related document studies. The results indicate that the application of insurance and guarantees in iB Serbaguna financing is conducted to reduce credit risk and ensure the continuity of customer payments. The insurance used includes life insurance and loss insurance, while the guarantees involve guarantee institutions to enhance confidence in the customers' repayment abilities. This implementation has proven effective in minimizing financing risks and increasing customer trust in the offered Sharia banking products.
Implementasi Konsep “Blue Economy” Dalam Meningkatkan Pendapatan Nelayan Di Kota Medan Perspektif Ekonomi Syariah (Studi Kasus:Kecamatan Medan Labuhan) Alfaqih Tariq Aziziy Hasibuan; Rahmi Syahriza; Muhammad Syahbudi
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 3 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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

Abstract

Blue Economy is ecosystem-based management to take full advantage of well-managed marine resources to carry out cross-sectoral coordination with public-private partnerships and investments that will provide benefits for the country's economic income by continuing to develop the future potential of marine-based economic resources. The blue economy can create great opportunities to overcome problems in coastal areas by overcoming the challenges they pose. The aim of this research is to determine the implementation of the "Blue Economy" concept in increasing fishermen's income in Medan City. to find out the implementation of the "Blue Economy" concept from a sharia economic perspective. This research is qualitative field research. The subjects of this research are traditional fishermen in Nelayan Indah Village, Medan Labuhan District, while the object of this research is the marine ecosystem in Kurnia Village, Medan Labuhan District. The result of this research is the implementation of the "Blue Economy" concept in increasing fishermen's income in Medan City. 1. The provincial, sub-district and fishermen governments of Medan Labuhan sub-district have not contributed much in terms of implementing blue economy indicators. 2. The concept of minimizing waste has not been properly actualized, not many processed products have been created. 3. Social inclusion has been widely implemented by the government, in this case the Ministry of Maritime Affairs and Fisheries, to improve the welfare of fishermen. 4. Innovation and adaptation in marine matters and protecting the ecosystem are still very minimal. 5. The multiplier effect by creating processed seafood products is still very minimal. 6. Public awareness of protecting the environment and marine ecosystems is also still low. The implementation of the "Blue Economy" concept is in accordance with the sharia economic perspective, where Islam is very concerned about environmental sustainability.
Co-Authors afifa umami Agung Grafika Surbakti Ahmadi Juma Siregar Alfaqih Tariq Aziziy Hasibuan Alyaa Zafira Darmawan Amina Fitri Siregar Andri Wibowo Anjani Rizky Amelia Annisa Ayu Kusuma Asyaadatun Nazila Selayan Ayu Wulandari S Tanjung Azlia Fahira Chessara Addina Chuzaimah Batubara dea rahmadiani rahmadiani Dela Alfani Farah Indah Azhari Fatwa Nasya Al Hadi Gilang Alif Muhammad Hendra Harmain ika annisa annisa Indah Purnama Batubara Jihan Atiqah Pane Khairani Br Barus Lilis Pujiyanti M. Iqbal Nawawi Marliyah Marni Susi Susanti Harahap Maryam Batubara Meliyani Meliyani Muhammad Rizqi Fithrah Harahap Muhammad Syahbudi Mutiara Azhari Nashrillah MG, Nashrillah MG Nur Widya Ningsih Nurasiah Nurasiah Nurul Inayah Rahma Syafitri Rizka Amalia Lubis Syarifah Ayu Utami Sinulingga Tri Inda Fadhila Rahma Tuti Anggraini Widia Angraini Yanti Mayasari Lubis Yenni Samri Juliati Nasution Yolanda Tawabina Yusrizal