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All Journal Jurnal Manajemen Terapan dan Keuangan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Riset Akuntansi dan Bisnis Dinar: Jurnal Ekonomi dan Keuangan Islam Jurnal Ilmiah Ekonomi Islam Tazkia Islamic Finance and Business Review Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi KITABAH: Jurnal Akuntansi dan Keuangan Syariah Journal on Education Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Syarikat : Jurnal Rumpun Ekonomi Syariah JESI (Jurnal Ekonomi Syariah Indonesia) JURNAL EKSBIS International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Optima : Jurnal Ilmiah Agribisnis, Ekonomi dan Sosial Enrichment : Journal of Management Jurnal Darma Agung JURMA : Jurnal Program Mahasiswa Kreatif Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan JURNAL MANAJEMEN AKUNTANSI (JUMSI) Jurnal Ilmiah Mahasiswa Ekonomi Islam (JIMEKI) Jurnal Ekonomi Rabbani Humantech : Jurnal Ilmiah Multidisiplin Indonesia Jurnal Bina Bangsa Ekonomika ProBisnis : Jurnal Manajemen EKSYA: Jurnal Ekonomi Syariah Journal Of Human And Education (JAHE) Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Journal of Student Development Informatics Management (JoSDIM) Jurnal Akuntansi dan Keuangan Jurnal Ekonomika Dan Bisnis el-Amwal Journal Research of Economics and Bussiness Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal Liaison Academia and Society Innovative: Journal Of Social Science Research J-ISACC : Journal of Islamic Accounting Competency Jurnal Kendali Akuntansi Journal of Economics and Management Scienties Journal of Management, Economic, and Accounting IIJSE JEBD Jurnal Riset Akuntansi, Perpajakan dan Auditing El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Social Work and Science Education Journal of Ekonomics, Finance, and Management Studies Ecobankers : Journal of Economy and Banking

Hendra Harmain

Universitas Islam Negeri Sumatera Utara

Author-ID : 3531584

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ANALISIS KEPUASAN KERJA KARYAWAN PADA PT. BANK SUMUT CABANG SYARIAH MEDAN KATAMSO Adelina Sari Harahap; Hendra Harmain; Laylan Syafina
Jurnal Ekonomi Rabbani Vol 2 No 1 (2022): Mei 2022
Publisher : Sekolah Tinggi Ekonomi Islam (STEI) Ar-Risalah Ciamis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53566/jer.v2i1.66

Role Stress dan kompensasi menjadi salah satu variabel pendukung dari berbagai elemen yang mempengaruhi kepuasan pekerjaan yang representatif. Peneliti memfokuskan subjek penelitian pada staf atau karyawan PT. Bank Sumut Cabang Syariah Medan Katamso. Studi ini menggunakan metodologi kuantitatif yang bersifat asosiatif, dan kuesioner untuk penelitian ini dipilih sebagai metode pengumlan data yang utama. Populasi dan sampel dalam penelitian ini adalah 33 karyawan PT. Bank Sumut Syariah Cabang Medan Katamso, dipilih menggunakan sampling jenuh. Aplikasi statistik IBM SPSS versi 26 digunakan untuk membantu peneliti dalam menganalisa data penelitian melalui analisis regresi linier berganda, uji asumsi klasik serta uji hipotesis. Hasil akhir penelitian mengungkapkan bahwa role stress tidak mempengaruhi kepuasan kerja yang dialami pekerja. Keadaan ini menandakan bahwa tekanan kerja yang dialami karyawan masih dapat tertangani dengan baik. Sementara itu, secara positif kompensasi memiliki pengaruh terhadap kepuasan kerja yang dirasakan karyawan. Keadaan tersebut menegaskan jika tuntutan pekerjaan yang tinggi akan memperoleh tingkat kompensasi yang tinggi serta karyawan akan lebih puas dengan pekerjaannya.

Analisis Partisipasi Masyarakat Desa Dalam Pembangunan Desa Di Desa Asam Jawa Kecamatan Torgamba Kabupaten Labuhan Batu Selatan Sahril Sahputra; Hendra Harmain; Tri Inda Fadhila Rahma
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol 16, No 3: Al Qalam (Mei 2022)
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/aq.v16i3.979

Penelitian ini bertujuan untuk menganalisis partisipasi masyarakat desa dalam pembangunan jalan di desa Asam Jawa, dengan melihat faktor pendukung dan faktor penghambat partisipasi masyarakat terhadap pembangunan. Untuk mencapai tujuan tersebut, menggunakan metode penelitian kualitatif yang menghasilkan data secara deskriptif. Teknik pengumpulan data dilakuan dengan observasi, dokumentasi, wawancara, serta dokumen menggunakan teknik analisis deskriptif kualitatif. Partisipasi masyarakat sangatlah diperlukan untuk mendorong percepatan pembangunan, pembangunan tidak akan bermanfaat dan berjalan maksimal tanpa adanya keterlibatan aktif dari masyarakat. Partisipasi meliputi tahap perencanaan, pelaksanaan, pemanfaatan hasil dan evaluasi. Pemerintah pusat memberikan bantuan dalam bentuk Dana Desa, yang bertujuan untuk mendorong percepatan pembangunan di pedesaan. Hasil penelitian menunjukkan bahwa tingkat partisipasi masyarakat dalam pembangunan yang ada di Desa Asam Jawa yang diliat dari ketiga bidang partisipasi yaitu perencanaan, pelaksanaan, pengawasan / evaluasi, cukup baik sebab karena ada dua hal yang mempengaruhi. Pertama, adanya kesadaran masyarakat untuk turut berpartisipasi dengan membebaskan lahannya. Selain itu partisipasi masyarakt dapat dilihat dengan bentuk sumbangan masyarakat baik dalam hal tenaga maupun materi. Kedua pembangunan jalan di Desa Asam Jawa dipengaruhi oleh faktor pendukung yaitu sumbangan dan dukungan masyarakat serta faktor kesadaran atau kemauan. Sedangkan faktor penghambatnya yaitu adanya Dana Desa dan rendahnya tingkat pendidikan di masyarakat.

PENGARUH ISLAMIC SOCIAL REPORTING (ISR), UMUR PERUSAHAAN DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP PROFITABILITAS (ROA) PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) TAHUN 2010-2014 Nurlaila Harahap; Hendra Harmain; Saparuddin Siregar; Nova Maharani
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | Vol. 1 | No. 1 | 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.705 KB)

This research is aimed to observe and analyse factors which influence Profitability (ROA) in companies which are administered in the Jakarta Islamic Index (JII) from 2010 to 2014. The factors which are tested in this research are the Islamic Social Reporting (ISR), Company’s age and the public shareholding as the independent variable, and Profitability (ROA) as the depedent variable. The sample of this consist of twenty companies, which are listed in the Jakarta Islamic Index (JII) and have sent their financial reports to Bapepam in the period of 2010-2014. The data used in this research is the secondary data and the sampling technique used is the purposive sampling method. The data analysis used is the multiple linear regression analysis. This research used F-test to find out simultaneous influences among ISR, company’s age and public shareholding on ROA. This research also used T-test to test partial correlation of each independent variable to the dependent variable. According to the analysis results of T-test, it shows that all variables have sifnificant influences on Profitability (ROA).

Literasi Aspek Permodalan dan Penyusunan Kelayakan Usaha Peternakan Sapi di Desa/Nagori Bahjoga Zul Azmi; Arfan Ikhsan Lubis; Sari Bulan Tambunan; Hendra Harmain
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2021): COMSEP : JUrnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

This community service aims to improve literacy aspects of capital and the preparation of the feasibility of a cattle farming business in the Village/Nagori Bahjoga. The implementation method used in this community service activity uses the method of socialization, training / counseling to participants accompanied by direct discussions with training participants, namely business actors in cattle farmer groups and individuals, and training in preparing business feasibility so that cattle breeders become bankable. The result achieved is that cattle breeders can understand the form of capital financing services. Business actors in the cattle breeder group can also prepare business feasibility in the form of a business feasibility proposal.

Analysis of Fixed Asset Management Case Study of North Sumatra DPRD Alyaa Zafira Darmawan; Hendra Harmain
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 3 (2022): Juli
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i3.627

Fixed assets or assets are all goods purchased and obtained at the expense of the State Revenue and Expenditure Budget (APBN) or from other legitimate acquisitions, both ongoing and non-running and their parts. This research aims to examine the fixed asset management system based on PSAK No. 7 regarding fixed assets. The purpose of this study was to determine the suitability of the management of fixed assets at the North Sumatra DPRD Office with PSAP No 7. This study also used a qualitative approach, data collection techniques were carried out by interviews and documentation. From the results of research conducted on the management of fixed assets at the North Sumatra DPRD Office, especially in the accounting field regarding recognition, measurement, disclosure, it is in accordance with Government Accounting Standard Statement Number 7.

Pemikiran Murniati Mukhlisin Tentang Fintech Syariah Di Indonesia Sekar Ayu Sridanti; Hendra Harmain; Nurwani
Journal Research of Economic and Bussiness Vol. 1 No. 02 (2022): Juli 2022
Publisher : Ali Institute of Research and Publication

Berada di Era Digitalisasi industri dan teknologi membut banyak sektor berusaha untuk terus berinovasi memberikan yang terbaik. Dalam menghadapi tantangan ini banyak sekali solusi yang ditawarkan salah satunya dengan adanya Fintech Syariah . Dengan adanya fintech syariah ini dapat memberikan literasi kepada masyarakat tentan perusahaan fintech serta mengaplikasikan fintech syariah itu sendiri.Penelitin ini bertujuan untuk mengetahui bagaimana pemikiran salah satu tokoh Fintech Syariah yaitu Assoc. Prof. Dr. Murniati Mukhlisin, M.Acc., CFP. Penelitian ini menggunakan metode Kualitataif, menjelaskan perjalanan hidup Murniati Mukhlisisn serta karya-karyanya. Data bersumber dari hasil wawancara dan beberapa literatur pendukung yang berhubungan dengan penelitian. Hasil penelitian menyimpulkan bahwa pemikiran yang telah dituangkan oleh Murniati Mukhlisin melalui hasil penelitian beliau bahwa fintech syariah mengedepankan kemaslahatan umat dan memberikan banyak manfaat bagi masyarakat, dalam menjalankan nya fintech syariah berbeda dengan konvensional baik dari sisi akad maupun sistemnya. Kata Kunci: Fintech Syariah , Pemikiran, Murniati Mukhlisin

Analisis Faktor Penghambat dan Pendukung Perkembangan UMKM serta Peran Dewan Pengurus Wilayah Asprindo Dalam Perkembangan UMKM di Sumatera Utara Masa Pandemi Covid-19 Salsabilla Febriani; Hendra Harmain
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Micro, Small and Medium Enterprises (MSMEs) is a business that includes activities to produce goods and services which have several groups which are divided based on criteria both in terms of assets and turnover. MSMEs are a way that can be taken to improve the economy of a country, especially Indonesia, especially during the COVID-19 pandemic, there was an economic turmoil that caused the community to be affected, such as termination of employment (PHK) or even poverty. MSMEs are also a way to develop business ideas that did not exist before or even open up opportunities to reduce unemployment. The purpose of this study is to determine the inhibiting and supporting factors for the development of MSMEs during the COVID-19 pandemic and the role of the North Sumatra Asprindo Regional Management Board in the development of MSMEs. The method used is a descriptive method with a qualitative approach in which the data is used by means of a literature study of related journals as well as direct observation and interviews. The results obtained from this study are that there are many inhibiting and supporting factors for the development of MSMEs during the COVID-19 pandemic, where the most important inhibiting factor is capital and the supporting factor is a good SWOT analysis. In addition to this, the government certainly takes part in the development of MSMEs by providing capital assistance through the North Sumatra Asprindo Regional Management Board. Keywords: Micro, Small and Medium Enterprises (MSMEs), COVID-19 pandemic, inhibiting and supporting factors

Penerapan System Application and Product (SAP) pada Administrasi Kepegawaian Penerima SHT di PT Perkebunan Nusantara II Kebun Bandar Klippa Munadya Puteri Andisty; Hendra Harmain
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

The rapid development of information technology can now be used as a facility to facilitate all processes of managing a company's information data. With the information technology can facilitate the company in doing all its daily activities. Since January 2019 PT. Perkebunan Nusantara II has utilized this information technology, known as the SAP (System Application and Product) software, this module or application can integrate all functions of the company's sub divisions end to end, especially in the personnel administration section. The majority of phenomena directly observed at the PTPN II Kebun Bandar Klippa Office is the provision of SHT (Old Age Benefits) for employees who have entered retirement age. This research method uses descriptive qualitative analysis method, namely by using observation instruments or direct observations in the field and also documentation instruments. The research subjects in this study were 2 employees of the HR department, and the object of research in this study was the application of the SAP application itself, especially in the field of employee administration for SHT recipients. With the SAP application, it can make it easier for HR employees to input data properly and regularly and can access data quickly. Keywoard: SAP (System Application and Product), officialdom administration, SHT

Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Terdaftar Di BEI Tahun 2016-2020 Kiki Amelia Bancin; Hendra Harmain
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1124

The purpose of this study is to determine the effect of good corporate governance on the financial performance of companies listed on the IDX in 2016-2020. The variables used in this study are the board of commissioners (X1), the board of directors (X2), the audit committee (X3), and financial performance (Y). The method used in this study is a quantitative method with a purposive sampling technique. The type of data collection is secondary data which is accessed on the IDX official website. The results obtained partially show that the board of commissioners has no significant effect on the company’s financial performance, the board of directors has a significant effect on the company’s financial performance, and the audit committee has no significant effect on the company’s financial performance. Meanwhile, the three variables are; the board of commissioners, the board of directors, and the audit committee simultaneously have a significant effect on the financial performance of companies listed on the IDX in 2016-2020.

PEMBERDAYAAN EKONOMI KREATIF PEDESAAN MELALUI PLASTIC WASTE RECYCLING (STUDI KASUS BANK SAMPAH MANDIRI DESA TEBING LINGGAHARA KEC. BILAH BARAT KAB. LABUHAN BATU) Hasri Nasution; Hendra Harmain; Nurul Inayah
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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

The purpose of this study is to see: (1) The pattern of cooperation carried out in the independent waste bank, (2) the process carried out by the waste bank in empowering the creative economy of rural communities through plastic waste recycling at the Mandiri Desa Garbage Bank. Linggahara Cliff Kec. West Bar Kab. Labuhan Batu, (3) The social and economic impacts felt by the community from the presence of the Mandiri Waste Bank. This study uses a qualitative descriptive research approach. The qualitative approach is more directed to in-depth or detailed analysis (in-depth analysis), namely examining problems one by one because the characteristics in each problem are not the same as one another. The results obtained through this study are a creative economic empowerment process carried out through plastic waste recycling or plastic waste recycling in independent waste banks that has been carried out quite well. Plastic waste recycling activities carried out by the Mandiri Waste Bank have provided many impacts as well as social and economic benefits for the community and members.

Co-Authors Addina, Chessara Adelina Sari Harahap Afrilinda Lubis, Yeni Aftiah, Nurul Ahmad Muhaisin B. Syarbaini Ainun, Sri Alfian, Ryan Allif Alyaa Zafira Darmawan Alyaa Zafira Darmawan Amanda, Annisa Rizka Ananti, Aurensia Apriliani, Nurhalimah Aprillia, Wina Aqwa Naser Daulay Ardena, Dinda Arfan Ikhsan Lubis Arifin Fauzi Lubis Armayani, Rini Ria Arnida Wahyuni Arnida Wahyuni Atika Atika Atika Atika Ayu Wulandari Azka Rayyani Azmi, Zul Azzahra, Nisa Buana, Arief Wira Cahaya, Nilam Chessara Addina Daim Harahap, Rahmat Dalimunthe, Moch. Idris Damanik, Anhari Gusvi Daniel Happy Putra Dela Alfani Dermawan, Ferry Fachrul Rozy Ginting , Nauval Haiban H, Masliannur. Handani, Mira Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Harisman, Jasri Hasan Basri, Tengku Hasanah, Aulia Nurul Hasri Nasution Hidayah, Widyatul Himmatul Ulya Icha Puji Usti Ida Ayu Putu Sri Widnyani Imsar, Imsar Indah Lestari Ritonga Intan Zhafirah Rizqi Jauhariah Al-Islam Inayatullah Juliana Nasution Khairani Br Barus Khairunnisa Abd Samad Khairunnisa Khairunnisa Khairunnisa Khairunnisa Khairunnisa Putri Nabila Khoirul Yahya Kiki Amelia Bancin Kusmilawaty . Laylan Syafina Lesmana, Suhaila Zahra Mardiani, Sherlita Mohd. Idris Dalimunthe Muhammad Alvin Yuzakhri Muhammad Lathief Ilhamy Nasution Muhammad Syukri Albani Nasution Munadya Puteri Andisty Nadhrah Adlina Ritonga Nadratul Hasanah Lubis Nasada, Kayla Zahara Putri Naser Daulay, Aqwa Nasution, Mei Lani Nauval Haiban Ginting Nondangari, Fadhilah Nova Maharani Nur Ainun Nur Amalia Nurbaiti Nurbaiti Nuri Aslami Nurlaila Nurlaila Nurlaila Nurul Inayah Nurul Inayah Nurul Jannah Nurwani Nurwani Nurwani Nurwani Nurwani, Nurwani P, Nina Meisya. Pasaribu, Siti Nuridah Putra, Ary Satria Putra, Diki Ariansyah Putri Kemala Dewi Putri, Ararya Nabilah Rahamani, Nur Ahmadi Bi Rahmani, Nur Ahmadi Bi Rahmi Syahriza Rahmi Syahriza, Rahmi Ramzijah, Ramzijah Reni Ria Armayani Hasibuan Reza Hanafi Lubis Ritonga, Indah Lestari Riva Ubar Harahap Safrizan, Safrizan Saftiara Puspita Sahril Sahputra Saifhul Anwar Syahdan Salsabilla Febriani Samri Juliaty Nasution, Yenni Saparuddin Siregar Sari Bulan Tambunan Sari, Devi Yana Sari, Lionita Sekar Ayu Sridanti Shahira Azmi Sihombing, Amira Salsabila Afra Silalahi, Alistraja Dison Siregar, Sylviana Siti Aisyah Siti Aisyah Sri Rezeki Sutarno, Yungki Syahri Ramadhan Syakir, Ahmad Tambunan, Khairina Tanjung, Denny Akbar Tri Inda Fadhila Rahma Wahyu Syarvina Wawan Paimaon Simatupang Yenni Samri Juliati Nasution YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yungki Sutarno Zahra, Annisa ZAHRINA GHAISANY PULUNGAN Zuhrinal M. Nawawi Zul Azmi Zulfita, Elsa

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