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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Bisnis dan Manajemen 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 JURNAL MANAJEMEN MOTIVASI 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 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 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) JAT (Journal of Accounting and Tax) IIJSE JEBD Jurnal Riset Akuntansi, Perpajakan dan Auditing El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Social Work and Science Education EKOBIMA Ekonomi Bisnis dan Manajemen 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 Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Hendra Harmain
Universitas Islam Negeri Sumatera Utara
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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
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 Jurnal Indonesia

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

Abstract

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.
Influence of Product Changes and Product Quality on Customer Trust at PT. Pertamina (Case Study: Bagan Batu City) Putri, Wan Frisca; Harmain, Hendra; Maidalena
Jurnal Bisnis dan Manajemen Vol. 12 No. 2 (2025): Jurnal Bisnis dan Manajemen Volume 12 Nomor 2 Tahun 2025
Publisher : Jurnal Bisnis dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v12i2.16769

Abstract

This study aims to analyze the effect of product changes and product quality on customer trust at PT Pertamina Bagan Batu Kota. The background of this study is the phenomenon of fuel product changes carried out by Pertamina as a form of innovation and adjustment to market needs, but often accompanied by issues of fuel mafia practices in the form of adulteration, hoarding, and illegal distribution that can reduce consumer trust. This study adopts a quantitative research approach to examine the effects of product changes and product quality on consumer trust at PT Pertamina, specifically in Bagan Batu City.The data were analyzed using Structural Equation Modeling (SEM) with SmartPLS software, which included the evaluation of both the outer model and the inner model. The outer model assesses the relationships between latent variables and their indicators, while the inner model examines the relationships among latent variables. The results show that both product changes and product quality have a positive and significant effect on customer trust. The product change variable has a t-statistic value of 2.214 (p-value 0.027), while product quality has a t-statistic value of 3.679 (p-value 0.000). Simultaneously, both variables are able to explain 66.4% of the variation in customer trust (R² = 0.664).
Analysis of Financial Accountability in the Perspective of PSAK Number 45 for Accountability of Financial Reports at Elementary Madrasahs in Tebing Syahbandar District Mutiara Annisa Damanik; Bi Rahmani, Nur Ahmadi; Harmain, Hendra
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v21i2.8823

Abstract

This study examines financial accountability in Madrasah Ibtidaiyah based on PSAK No. 45. It aims to analyze implementation practices and evaluate their impact on reporting quality. A qualitative method was applied through interviews, observation, and documentation at MIS Rohani Ikhwanul Muslimin. Findings reveal that financial management is relatively transparent but reporting remains limited to simple income–expense records and does not fully comply with PSAK No. 45 components. Constraints include limited human resources and accounting knowledge. The study implies that strengthening capacity and adopting standardized reporting can improve transparency, accountability, and stakeholder trust.
IMPLEMENTATION OF SAK EMKM IN FINANCIAL TRANSACTION RECORDING AND COST MANAGEMENT PRACTICES OF AUTOMOTITVE SERVICE MSMEs: A CASE STUDY OF IJUN JOK MOBIL Alya Sahbrina; Hendra Harmain; Yenni Samri Juliati Nasution
JAT : Journal Of Accounting and Tax Vol. 5 No. 1 (2026)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/yktcd282

Abstract

This study aims to analyze the implementation of financial transaction recording and business cost management based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in supporting financial management at the Ijun Jok Mobil automotive service MSME. This study employed a descriptive qualitative method with a case study approach. Data were collected through observation, interviews, and documentation, and analyzed descriptively by comparing existing financial recording practices with the provisions of SAK EMKM. The results showed that prior to the implementation of SAK EMKM, financial recording was still limited to recording cash inflows and outflows without preparing systematic financial statements. After the preparation of financial statements based on SAK EMKM, including an income statement, statement of financial position, and notes to the financial statements, the business obtained more accurate and transparent financial information, with a net profit of Rp15,358,333 for the October 2025 period. The study also found that low accounting literacy and limited human resources were the main obstacles to implementing SAK EMKM. Therefore, improving accounting understanding and providing continuous assistance are necessary to support the sustainable implementation of accounting standards in MSME financial management. This study contributes to the literature by providing empirical evidence regarding the implementation of SAK EMKM in automotive service MSMEs, which have more complex cost structures than trading businesses. The findings imply that the implementation of SAK EMKM can improve financial transparency, support managerial decision making, and enhance business sustainability among MSMEs.
Penerapan Metode Economic Order Quantity (EOQ) dalam Pengendalian Persediaan Bahan Baku Kayu pada UD. Khairun Jaya Azlina Azmi Siahaan; Hendra Harmain; Isnaini Harahap
Jurnal Ekonomi Bisnis dan Manajemen Vol. 4 No. 1 (2026): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Juni 2026
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v4i1.3066

Abstract

This study aims to analyze raw material inventory control at UD. Khairun Jaya using the Economic Order Quantity (EOQ) method. Inefficient inventory management has led to high ordering frequency and inventory costs. This research employs a descriptive quantitative approach using EOQ and Total Inventory Cost (TIC) analysis. Data were collected through observation, interviews, and documentation related to raw material usage, ordering costs, and holding costs. The results indicate that the optimal order quantity based on EOQ is 5,947 inches with an ordering frequency of 4 times per year. The total inventory cost using EOQ is Rp1,483,677, which is lower than the company’s policy cost of Rp3,964,643. Therefore, the implementation of EOQ proves to be effective in improving cost efficiency and assisting the company in determining optimal inventory policies. The Economic Order Quantity (EOQ) method is considered a suitable reference for raw material inventory management, as it can improve operational efficiency while ensuring the continuity of the production process.
Co-Authors Addina, Chessara Adelina Sari Harahap Afrilinda Lubis, Yeni Aftiah, Nurul Agustina, Mawar Ahmad Muhaisin B. Syarbaini Ainun, Sri Alfian, Ryan Allif Alya Sahbrina 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 Azlina Azmi Siahaan Azmi, Zul Azzahra, Nisa Baehaqi Balqis, Amanda Batubara, Indah Purnama Bi Rahmani, Nur Ahmadi 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. 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 Isnaini Harahap 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 Maidalena Mardiani, Sherlita Mohd. Idris Dalimunthe Muhammad Alvin Yuzakhri Muhammad Lathief Ilhamy Nasution Muhammad Syukri Albani Nasution Mumtaz Muhammad Naufal Munadya Puteri Andisty Mutiara Annisa Damanik 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 Putri, Wan Frisca 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 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 Zul Azmi Zulfita, Elsa