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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 Jurnal Maneksi (Management Ekonomi Dan Akuntansi) 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 International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal Liaison Academia and Society PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi 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 International Journal of Multidisciplinary Research of Higher Education (IJMURHICA) IIJSE JEBD Jurnal Riset Akuntansi, Perpajakan dan Auditing El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Social Work and Science Education Mesada: Journal of Innovative Research Journal of Ekonomics, Finance, and Management Studies Ecobankers : Journal of Economy and Banking Jurnal Ilmu Ekonomi dan Bisnis Academia Open
Hendra Harmain
Universitas Islam Negeri Sumatera Utara
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Application of Islamic Accounting and Benefits in Rahn Tasjily Financing in the Management of Islamic Multipurpose Cooperatives Kayla Zahara Putri Nasada; Hendra Harmain; Nur Ahmadi Bi Rahmani
Tazkia Islamic Finance and Business Review Vol. 19 No. 1 (2025): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v19i1.399

Abstract

Non-bank financial institutions are very often challenged to implement Islamic financing, especially in the standard of financial records. The purpose of this research is to evaluate the implementation of the rahn tasjily financing system, the application of sharia accounting to rahn tasjily, compliance with the DSN MUI fatwa related to rahn tasjily, compliance with Qanun on Islamic financial institutions, and the benefits of financing for members and employees at the Wangi Sari Selamat Jaya Sharia Multipurpose Cooperative (WASSALAM) Aceh Tamiang. The novelty of the research lies in the Qanun as the standard of Islamic financial institutions in Aceh. Although previous research has researched how accounting is applied to rahn tasjily, but there are still few who discuss its compatibility with the Qanun LKS This research uses a descriptive-qualitative approach with the Participatory Action Research (PAR) method, through in-depth interviews with participants. The research findings show that Wassalam Cooperative has implemented sharia-compliant financing, but is still unable to provide debt with uniform ujrah because each customer has different terms and conditions that must be met. Some aspects of this financing are also in accordance with PSAK 107, but the lack of staff understanding of accounting standards, especially PSAK 107, causes the presentation and disclosure aspects of financing to not be implemented properly. The cooperative is committed to the fatwa of DSN MUI and Aceh Qanun No. 11/2018, to ensure compliance with sharia regulations. The cooperative channelled the benefits of interest-free financing in accordance with sharia principles to empower the community's economy while enhancing sharia financial education. This implementation also encourages cooperatives as Islamic financial institutions to continue learning to minimise the risk of accounting errors and optimise financial performance. Theoretically, this research enriches the Islamic accounting and sustainable finance literature and contributes to evaluating regulations related to rahn tasjily.
PENGARUH KOMPENSASI FINANSIAL DAN NON-FINANSIAL TERHADAP KINERJA KARYAWAN PADA BANK SUMUT KCP SYARIAH SIMPANG KAYU BESAR Balqis, Amanda; Harmain, Hendra; Nurwani, Nurwani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i2.1490

Abstract

The purpose of this research is to know that financial and non-financial compensation have an influence to employee performance in PT. Bank SUMUT KCP Syariah Simpang Kayu Besar with Parsial and Simultan test. This research is using quantitative method with saturated sampling technique. Using parsial Test (t-test), Simultan test (F test) and coefficient of determination test as analysis technique. The first result show that financial compensation has a significant effect to employee performance partially. The second result show t test > t table (2.497 > 2.048) wich means that non-financial compensation has significant effect to employee performance partially. And the third result show that financial and non-financial compensation have an influence on employee performance simultaneously.
Studi Literatur Review Akuntansi : Pelaksanaan APBD Desa Ladang Peris Kecamatan Bajubang Provinsi Jambi Silitonga, Jenia; Agustina, Mawar; Purba, Stela Tri Yuni; Hamdani, Rizki; Harmain, Hendra
Jurnal Ilmu Ekonomi dan Bisnis Vol 2 No 2 (2024): Oktober, Jurnal Ilmu Bisnis dan Ekonomi Islam
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v2i2.34

Abstract

Penelitian ini menelaah sistem akuntansi dalam pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) di Desa Ladang Peris, Kecamatan Bajubang, Kabupaten Batanghari, Provinsi Jambi. Fokus utama kajian ini adalah mengevaluasi kepatuhan sistem akuntansi terhadap peraturan yang berlaku, mengidentifikasi hambatan dalam penerapannya, serta memberikan rekomendasi untuk meningkatkan transparansi dan akuntabilitas pengelolaan keuangan desa. Pendekatan yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif dengan analisis dokumen. Hasil penelitian menunjukkan bahwa sistem akuntansi APBDes telah berpedoman pada regulasi yang ada, tetapi masih menghadapi berbagai tantangan, seperti keterbatasan tenaga ahli, pencatatan manual yang rentan kesalahan, keterlambatan dalam proses pelaporan, serta kurangnya transparansi dalam pengelolaan anggaran. Untuk mengatasi permasalahan tersebut, diperlukan penguatan kapasitas sumber daya manusia, penerapan sistem pencatatan keuangan berbasis digital, serta peningkatan pengawasan baik dari pihak internal maupun eksternal. Dengan menerapkan rekomendasi ini, diharapkan pengelolaan APBDes menjadi lebih efektif, transparan, dan akuntabel, sehingga mampu mendukung pembangunan desa yang berkelanjutan. This study examines the accounting system in the management of the Village Revenue and Expenditure Budget (APBDes) in Ladang Peris Village, Bajubang District, Batanghari Regency, Jambi Province. The main focus of this research is to evaluate the compliance of the accounting system with applicable regulations, identify obstacles in its implementation, and provide recommendations to enhance transparency and accountability in village financial management. The research employs a descriptive qualitative method with a document analysis approach. The findings indicate that while the APBDes accounting system adheres to existing regulations, several challenges remain, including limited human resources, manual recording prone to errors, delays in reporting, and a lack of transparency in budget management. To address these issues, it is necessary to strengthen human resource capacity, implement a digital financial recording system, and improve both internal and external oversight mechanisms. By adopting these recommendations, APBDes management is expected to become more effective, transparent, and accountable, thereby supporting sustainable village development.
Evolusi Teori Akuntansi Sektor Publik: Analisis Perkembangan Dan Tantangan Di Era Digital Rajagukguk, Grace P Johana; Simanjuntak, Lestari; Pane, Maria Grace Octa Viani; Harmain, Hendra; Hamidah, Hamidah
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.47

Abstract

Teori akuntansi sektor publik terus berkembang seiring dengan perubahan kebijakan, aturan, dan kemajuan teknologi. Di era digital, akuntansi sektor publik menghadapi tantangan dan peluang baru, terutama dalam hal transparansi, akuntabilitas, dan efisiensi laporan keuangan. Penelitian ini bertujuan untuk melihat bagaimana teori akuntansi sektor publik berkembang dari waktu ke waktu, mengidentifikasi faktor yang memengaruhinya, serta mengkaji tantangan di era digital. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif dan eksploratif, di mana data diperoleh melalui studi literatur dan wawancara dengan akademisi serta praktisi di bidang ini. Hasil penelitian menunjukkan bahwa teori akuntansi sektor publik telah berkembang dari sistem yang hanya berfokus pada kepatuhan menjadi lebih transparan dan berbasis kinerja. Digitalisasi membantu meningkatkan efisiensi pelaporan keuangan, tetapi masih ada hambatan seperti keterbatasan aturan, kesiapan tenaga kerja, dan infrastruktur teknologi yang belum merata. Kesimpulannya, teori akuntansi sektor publik harus terus beradaptasi dengan perubahan zaman, terutama dalam menghadapi tantangan digital. Oleh karena itu, diperlukan kebijakan yang lebih responsif, investasi dalam teknologi, dan peningkatan keterampilan tenaga kerja agar sistem akuntansi sektor publik dapat berjalan lebih efektif dan akuntabel.
Implementation of Environmental Accounting in a Halal Manufacturing Company: Implementasi Akuntansi Lingkungan di Perusahaan Manufaktur Halal Sunni Syahputra; Yenni Samri Juliati Nasution; Hendra Harmain
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11572

Abstract

General Background: The halal industry is expanding globally, driven by increasing awareness of ethical, hygienic, and spiritually aligned production standards. Specific Background: In Indonesia, as a key player in the halal economy, the integration of Islamic values into business practices is emphasized, including environmental accountability. Knowledge Gap: However, practical implementation of sharia-based environmental accounting remains limited, especially in halal manufacturing sectors. Aims: This study investigates the application of environmental accounting at PT Kimia Farma in the Medan Industrial Area, focusing on the integration of maqashid sharia principles. Results: Findings show that while the company implements environmental initiatives—such as waste treatment, energy efficiency, and CSR—it lacks a formal environmental accounting framework grounded in Islamic accountability. Novelty: Using stakeholder theory and Islamic accountability theory, the research presents empirical insights into the gap between normative values and structured sharia reporting, highlighting both institutional strengths (halal certification, managerial commitment) and constraints (lack of technical guidance, limited human resource capacity). Implications: The study underscores the urgency of developing sharia-compliant environmental reporting models to strengthen ethical governance in halal industries, offering strategic insights for policymakers, regulators, and halal enterprises seeking sustainability through faith-based accountability.Highlight : The study explores environmental accounting implementation in the halal industry using a case study of PT Kimia Farma. Findings show the absence of a structured sharia-based reporting system despite internal Islamic values. Key barriers include lack of technical guidelines and limited literacy in maqashid shariah among staff. Keywords : Environmental Accounting, Halal Industry, Maqashid Shariah, Islamic Accountability, PT Kimia Farma
RESPONSE AND STRATEGY FOR HANDLING FLASH FLOODS AND LANDSLIDES IN BENER MERIAH AND TAKENGON: A CASE STUDY OF AID FROM THE IAEB Muammar Khaddafi; Chalirafi; Hendra Harmain; Mohd Idris Dalimunthe; Alistraja Dison Silalahi
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 3 (2025): November 2025 - February 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19464821

Abstract

This study aims to understand the responses, strategies, constraints, and roles of communities in managing flash floods and landslides in Bener Meriah and Takengon Regencies. Using a qualitative approach with a case study design, data were collected through in-depth interviews, participant observation, and secondary documents. Analysis was conducted thematically to identify patterns, themes, and meanings of disaster management practices in the field. The results show that this disaster caused multidimensional impacts, including loss of life, mass displacement, and damage to critical infrastructure. The IAEB and related institutions implemented a priority needs-based strategy, cross-institutional collaboration, utilization of GIS technology, and social and infrastructure rehabilitation. The main constraints included limited access, resources, coordination, and the psychosocial conditions of the affected communities. Synergy between the IAEB and local communities through community-based emergency response groups proved effective in accelerating recovery and reducing disaster risk. This study emphasizes the importance of an integrated, participatory, and needs-based approach in increasing regional resilience to disasters.
Co-Authors Addina, Chessara Adelina Sari Harahap Afrilinda Lubis, Yeni Aftiah, Nurul Agustina, Mawar Ahmad Muhaisin B. Syarbaini Ainun, Sri Alfian, Ryan Allif Alistraja Dison Silalahi 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 Baehaqi Balqis, Amanda Batubara, Indah Purnama Buana, Arief Wira Cahaya, Nilam Chalirafi, Chalirafi 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. Hamdani, Rizki Hamidah . Handani, Mira Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Harisman, Jasri Hasan Basri, Tengku Hasanah, Aulia Nurul Hasri Nasution Hidayah, Widyatul Himmatul Ulya Hotbin Hasugian Icha Puji Usti Ida Ayu Putu Sri Widnyani Imsar, Imsar Indah Lestari Ritonga Intan Zhafirah Rizqi Jauhariah Al-Islam Inayatullah Juliana Nasution Kayla Zahara Putri Nasada Khairani Br Barus Khairunnisa Abd Samad Khairunnisa Khairunnisa Khairunnisa Khairunnisa Khairunnisa Putri Nabila Khoirul Yahya Kiki Amelia Bancin Kusmilawaty . Laylan Syafina Lesmana, Suhaila Zahra Lestari Simanjuntak M. Yogi Riyantama Isjoni Mardiani, Sherlita Mohd Idris Dalimunthe Mohd. Idris Dalimunthe Muammar Khaddafi Muhammad Alvin Yuzakhri Muhammad Lathief Ilhamy Nasution Muhammad Syukri Albani Nasution Mumtaz Muhammad Naufal Munadya Puteri Andisty Nadhrah Adlina Ritonga Nadratul Hasanah Lubis Naser Daulay, Aqwa Nasution, Mei Lani Nauval Haiban Ginting Nondangari, Fadhilah Nova Maharani Nur Ahmadi Bi Rahmani Nur Ainun Nur Amalia Nuri Aslami Nurlaila Nursantri Yanti Nurul Inayah Nurul Inayah Nurul Jannah Nurwani Nurwani Nurwani Nurwani Nurwani, Nurwani P, Nina Meisya. Pane, Maria Grace Octa Viani Pasaribu, Siti Nuridah Purba, Stela Tri Yuni Puspita, Saftiara Putra, Ary Satria Putra, Diki Ariansyah Putri Kemala Dewi Putri, Ararya Nabilah Putri, Riri Dwita Rahamani, Nur Ahmadi Bi Rahmi Syahriza Rahmi Syahriza, Rahmi Rajagukguk, Grace P Johana Ramzijah, Ramzijah Reni Ria Armayani Hasibuan Reza Hanafi Lubis Ritonga, Indah Lestari Safrizan, Safrizan Sahril Sahputra 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 Silitonga, Jenia Siregar, Syaikhah Putri Alifiah Siregar, Sylviana Siti Aisyah Siti Aisyah Sri Rezeki Sunni Syahputra Sutarno, Yungki Syahdan, Saifhul Anwar Syahri Ramadhan Syakir, Ahmad Tambunan, Khairina Tanjung, Denny Akbar Tri Inda Fadhila Rahma Ubar, Riva 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