Article Per Year (5 Year)
p-Index From 2021 - 2026
12.611
P-Index
This Author published in this journals
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 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 Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) 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 Populer: Jurnal Penelitian Mahasiswa Profit: Jurnal Manajemen, Bisnis dan Akuntansi International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Innovative: Journal Of Social Science Research J-ISACC : Journal of Islamic Accounting Competency Jurnal Kendali Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) 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 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
Religion Agriculture, Biological Sciences & Forestry Arts Humanities 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 Medicine & Pharmacology Public Health Social Sciences Other

Published : 99 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 99 Documents
Search

 6   7   8   9   10 
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.
Social Enterpreneurship: Upaya Menumbuhkan Wirausaha Masyarakat Melalui Pelatihan Di MKitchen Malaysia Hendra Harmain; Zul Azmi; Saftiara Puspita; Riva Ubar; Saifhul Anwar Syahdan
Community Engagement and Emergence Journal (CEEJ) Vol. 4 No. 2 (2023): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v4i2.2568

Abstract

Pengabdian kepada masyarakat ini ditujukan untuk membangun dan mengembangkan wirausahawan baru di Malaysia. Kegiatan ini dilakukan di MKitchen Malaysia yang mengambil peserta komunitas masyarakat yang layak dan termasuk golongan asnaf yang menjadi fokus pengabdian. Pendekatan asset based community development (ABCD) dilakukan untuk mengidentifikasi potensi kekuatan yang dimiliki dan mengembangkannya dengan kelompok komunitas masyarakat untuk mendesain pelatihan konsep teori dan pelatihan praktik yang terpadu. Hasil menunjukkan terdapat peningkatan kapasitas peserta komunitas masyarakat jika dibandingkan sebelum dan setelah pelatihan. Antusiasme peserta tampak pada tingkat keberhasilan survey yang diberikan. Metoda yang digunakan memberi manfaat dalam mengembangkan dan menumbuhkan usahawan baru yang berani. Hal ini penting mengingat UMKM merupakan salah satu penopang keberhasilan ekonomi wilayah dan ekonomi keluarga
Analisis Laporan Keuangan Berbasis SAK EMKM dalam Meningkatkan Efektivitas dan Efisiensi Pengelolaan Keuangan pada Toko Emas H. Pakistan Daulay Syaikhah Putri Alifiah Siregar; Rahmi Syahriza; Hendra Harmain
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.405

Abstract

This study aims to analyze the application of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in improving the effectiveness and efficiency of financial management at the H. Pakistan Daulay Gold Shop in Padang Lawas Regency. This study used a descriptive qualitative approach with a case study method. Data were obtained through in-depth interviews, direct observation, and documentation studies. Data were then analyzed using the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that before the implementation of SAK EMKM, the shop's financial practices were still traditional, with manual recording, mixing of personal and business funds, and intuitive decision-making. After the implementation of SAK EMKM in 2022, significant changes occurred in the financial reporting system, allowing the owner to prepare three main reports the Statement of Financial Position, the Income Statement, and the Notes to the Financial Statements (CaLK) in a systematic and measurable manner. The implementation of SAK EMKM has been proven to improve the accuracy of financial information, strengthen transparency and accountability, and support data-driven decision making. Furthermore, this standard also contributes to administrative efficiency, cash flow control, and improved managerial capabilities of business owners. This research confirms that the implementation of SAK EMKM is not only a reporting instrument but also a strategic tool in building effective, efficient, and sustainable financial governance for MSMEs. These findings are expected to serve as a reference for the government, academics, and business actors in strengthening accounting literacy and encouraging the professionalization of financial management in the MSME sector in Indonesia.
Pengaruh Premi, Pembayaran Klaim, dan Hasil Investasi Terhadap Return on Asset (RoA) pada Perusahaan Asuransi yang Terdaftar di Bursa Efek Indonesia (BEI) Indah Purnama Batubara; Hendra Harmain; Rahmat Daim Harahap
Mesada: Journal of Innovative Research Vol. 3 No. 1 (2026): January-June
Publisher : Yayasan Zia Salsabila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61253/0mtbwp98

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh premi, pembayaran klaim, dan hasil investasi terhadap Return On Asset (ROA) pada perusahaan asuransi yang terdaftar di Bursa Efek Indonesia (BEI). Metode yang digunakan adalah regresi linier berganda dengan pengujian parsial (uji t) dan simultan (uji F) untuk mengetahui hubungan masing-masing variabel independen dengan ROA. Hasil penelitian menunjukkan bahwa secara parsial, premi berpengaruh signifikan terhadap ROA, sedangkan pembayaran klaim dan hasil investasi tidak berpengaruh signifikan. Namun, secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap ROA, dengan tingkat kontribusi variabel independen sebesar 89% terhadap variasi ROA. Temuan ini menegaskan pentingnya pengelolaan premi, klaim, dan hasil investasi secara terpadu untuk meningkatkan profitabilitas dan efisiensi perusahaan asuransi. Berdasarkan hasil penelitian, perusahaan disarankan untuk meningkatkan manajemen premi, memperbaiki proses pembayaran klaim, mengoptimalkan hasil investasi, dan menerapkan strategi pemasaran kreatif untuk meningkatkan laba, efisiensi operasional, serta daya tarik produk asuransi bagi masyarakat.
Analisis Laporan Keuangan Masjid Berbasis ISAK No. 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba (Studi Kasus 5 Masjid di Kabupaten Simalungun) Nirwana Afiah Hidayati Nirwana; Hendra Harmain; Nurwani Nurwani
Journal Research of Economic and Bussiness Vol. 4 No. 01 (2025): Januari 2025
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v4i01.1061

Abstract

This research aims to determine the financial records of mosques in Simalungun Regency and implement the Interpretation of Financial Accounting Standards (ISAK) No. 35 concerning the presentation of financial reports of non-profit oriented entities. This research uses a descriptive qualitative approach method using primary data sources from direct sources or first parties, in this case mosque administrators, as well as secondary data, namely data in the form of books, notes and other documents related to the research object. The data collection techniques used in this research are observation, interviews and documentation techniques. Based on the results of data analysis, research results showed that the recording of the financial reports of the five mosques was not in accordance with ISAK No. 35 due to the management's limited knowledge of accounting and financial reporting. Therefore must creates an accounting cycle for the financial data obtained from the five mosques using financial data for July 2020, starting from the general journal to the financial report in accordance with ISAK No. 35, which includes the Financial Position Report, Comprehensive Income Report, Report on Changes in Net Assets, Cash Flow Statements, and Notes to Financial Statements. It is hoped that this will be able to assist mosque administrators in recording financial reports in the following period to improve the quality of financial reports so that they comply with ISAK No. 35. Keyword: ISAK No. 35, Non-profit Oriented Entity, Financial Statements
Analisis Peran Literasi Keuangan, Pemasaran Digital dan Pembayaran Digital dalam Meningkatkan Pendapatan UMKM di Tanjung Morawa Ummi Azhany Husna Nasution; Laylan Syafina; Hendra Harmain
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 2 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i2.6953

Abstract

Abstract This study aims to analyze the role of financial literacy, digital marketing, and digital payment in increasing the income of MSMEs in Tanjung Morawa District. This research uses a qualitative approach to explore the experiences, perceptions, and practices of MSME actors in managing their businesses amid the development of digital technology. Primary data were obtained through interviews with 20 MSME actors and analyzed descriptively through data reduction, data presentation, and conclusion drawing. The results show that financial literacy plays an important role in helping MSME actors manage business finances through financial recording, capital management, and separation of personal and business finances. Digital marketing through social media and digital platforms helps expand market reach, attract new customers, and increase orders while reducing promotional costs. Meanwhile, digital payment through bank transfers, e-wallets, and QRIS provides convenience and efficiency in transactions, facilitates transaction recording, and supports increased sales. The findings indicate that financial literacy, digital marketing, and digital payment have complementary roles in supporting MSME income growth. The combination of proper financial management and digital technology utilization can help MSMEs improve business efficiency, expand markets, and strengthen business sustainability in Tanjung Morawa.
Akuntabilitas Dan Pengelolaan Keuangan Masjid Berdasarkan Isak 35 Tentang Pelaporan Keuangan Organisasi Nirlaba: Studi Kasus Pada Masjid Al-Husna Hessa Perlompongan Rahmad Hidayat; Hendra Harmain; Wahyu Syarvina; Tengku Hasan Basri
Jurnal Riset Akuntansi, Perpajakan dan Auditing Vol. 2 No. 2 (2024): November
Publisher : Akademi Akuntansi Indonesia Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62194/3723xy36

Abstract

Tujuan utama dari penelitian ini adalah untuk menganalisis metode pelaporan keuangan Masjid Al-Husna dalam kaitannya dengan peraturan untuk nirlaba sebagaimana diuraikan dalam ISAK 35. Para peneliti dalam penelitian ini menggunakan pendekatan kualitatif deskriptif. Dokumentasi, wawancara, dan observasi langsung adalah beberapa metode yang digunakan untuk pengumpulan data. Laporan keuangan, termasuk laporan pendapatan dan arus kas, serta catatan tentang posisi akun keuangan dan laporan laba rugi komprehensif, diharuskan untuk disimpan oleh semua organisasi nirlaba menurut ISAK 35. Kontributor dan lainnya tetap waspada karena penanganan dana yang hati-hati. Hasil analisis ini menunjukkan bahwa praktik akuntansi Masjid Al-Husna masih ketinggalan zaman dan tidak memadai, dengan manajemen mengandalkan entri data manual pendapatan dan pengeluaran setiap minggu. Jemaah masih belum sepenuhnya diberi informasi oleh mekanisme akuntabilitas, yang hanya menyampaikan total pendapatan dan pengeluaran tanpa memberikan informasi spesifik apa pun. Namun, kelompok masjid yang terlibat telah berusaha semaksimal mungkin untuk merahasiakannya. Hal ini disebabkan karena pimpinan masjid masih belum memahami sistem pencatatan keuangan berbasis ISAK 35.
THE EFFECT OF THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, ACCOUNTING INFORMATION SYSTEMS, AND INTERNAL CONTROL ON THE QUALITY OF FINANCIAL STATEMENTS AT THE REGIONAL FINANCIAL AND ASSET MANAGEMENT AGENCY Rahmi Hidayah Nasution; Laylan Syafina; Hendra Harmain
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 8 No. 2 (2026): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v8i2.56380

Abstract

This study aims to examine the effect of implementing Government Accounting Standards (GAS), Accounting Information Systems (AIS), and Internal Control Systems (ICS) on the quality of financial statements at the Regional Financial and Asset Management Agency of Labuhanbatu Regency. The study employed a quantitative approach with an explanatory research design. The sample consisted of 35 employees selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics version 29. The findings reveal that the implementation of Government Accounting Standards, Accounting Information Systems, and Internal Control Systems has a positive and significant effect, both individually and simultaneously, on the quality of financial statements. Among the three independent variables, the Accounting Information System exerts the strongest influence, while collectively the three variables explain 49.0% of the variance in financial reporting quality. These findings indicate that improving the quality of local government financial statements requires integrating compliance with government accounting standards, optimizing accounting information systems, and strengthening internal control systems. This study contributes empirically to the public sector accounting literature. It provides practical insights for local governments in formulating policies to enhance the quality of Local Government Financial Statements through digital transformation and strengthened financial governance.
Analisis Pengaruh Pelayanan Mekanik, Lokasi, Perusahaan, dan Garansi Produk Terhadap Kepuasan Pelanggan Astra Honda Authorized Service Station Kecamatan Galang Ibnu Sholihin; Hendra Harmain; Muhammad Syahbudi
Populer: Jurnal Penelitian Mahasiswa Vol. 2 No. 1 (2023): Maret : Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v2i1.541

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pelayanan mekanik, lokasi perusahaan, garansi produk terhadap kepuasan pelanggan di Bengkel AHASS Galang. Sampel dalam penelitian ini adalah para pelanggan Bengkel AHASS Galang yang diambil dengan teknik purposive sampling berjumlah 91 responden. Dikumpulkan melalui kuisioner terbuka, kemudian dianalisis dengan menggunakan metode Regresi Linier Berganda. Berdasarkan hasil penelitian dapat disimpulkan bahwa pelayanan mekanik, lokasi perusahaan dan garansi produk berpengaruh positif dan signifikan secara parsial maupun simultan terhadap kepuasan pelanggan di Bengkel AHASS Galang.
Co-Authors Addina, Chessara Adelina Sari Harahap Afrilinda Lubis, Yeni Aftiah, Nurul Ahmad Muhaisin B. Syarbaini Ainun, Sri Alfian, Ryan Allif Alistraja Dison Silalahi 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 Ayu Wulandari Azka Rayyani Azlina Azmi Siahaan Azmi, Zul Azzahra, Nisa Baehaqi Balqis, Amanda Bi Rahmani, Nur Ahmadi 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 Grace P Johana Rajagukguk Hamidah D Handani, Mira Harahap, Rahmat Daim Harisman, Jasri Hasanah, Aulia Nurul Hasri Nasution Hidayah, Widyatul Himmatul Ulya Hotbin Hasugian Ibnu Sholihin Icha Puji Usti Ida Ayu Putu Sri Widnyani Imsar, Imsar Indah Lestari Ritonga Indah Purnama Batubara Intan Zhafirah Rizqi Isnaini Harahap Jauhariah Al-Islam Inayatullah Jenia Silitonga 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 Maria Grace Octa Viani Pane Masliannur. H Mawar Agustina Mohd. Idris Dalimunthe Muammar Khaddafi Muhammad Alvin Yuzakhri Muhammad Ikhsan Harahap Muhammad Lathief Ilhamy Nasution Muhammad Syahbudi 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 Nirwana Afiah Hidayati Nirwana Nondangari, Fadhilah Nova Maharani Nur Ahmadi Bi Rahmani Nur Ainun Nuri Aslami Nurlaila Nursantri Yanti Nurul Inayah Nurul Inayah Nurul Jannah Nurwani Nurwani Nurwani Nurwani Nurwani, Nurwani P, Nina Meisya. Pasaribu, Siti Nuridah Puspita, Saftiara Putra, Ary Satria Putra, Diki Ariansyah Putri Kemala Dewi Putri, Ararya Nabilah Putri, Riri Dwita Rahamani, Nur Ahmadi Bi Rahmad Hidayat Rahmat Daim Harahap Rahmat Daim Harahap Rahmi Hidayah Nasution Rahmi Syahriza Rahmi Syahriza, Rahmi Ramzijah, Ramzijah Reni Ria Armayani Hasibuan Reza Hanafi Lubis Ritonga, Indah Lestari Riva Ubar Harahap Rizki Hamdani 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 Siregar, Sylviana Siti Aisyah Siti Aisyah Sri Rezeki Stela Tri Yuni Purba Sunni Syahputra Sutarno, Yungki Syahdan, Saifhul Anwar Syahri Ramadhan Syaikhah Putri Alifiah Siregar Syakir, Ahmad Tambunan, Khairina Tanjung, Denny Akbar Tengku Hasan Basri Tri Inda Fadhila Rahma Ubar, Riva Ummi Azhany Husna Nasution Wahyu Syarvina Wawan Paimaon Simatupang Yenni Samri Juliati Nasution Yungki Sutarno Zahra, Annisa ZAHRINA GHAISANY PULUNGAN Zul Azmi Zulfita, Elsa