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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
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Pengaruh Profitabilitas, Likuiditas, Leverage Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (CSR) Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2021 Damanik, Anhari Gusvi; Harmain, Hendra; Harahap, Muhammad Ikhsan
Journal of Student Development Informatics Management (JoSDIM) Vol 3, No 2: JoSDIM | Desember 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v3i2.5046

Abstract

This research is to determine the effect of the effect of profitability, liquidity, leverage and company size on corporate social responsibility (CSR) disclosure in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2021. This research uses associative type quantitative research methods and data collection techniques with documentation techniques. The population of this study amounted to 129 main board manufacturing companies listed on the Indonesian stock exchange. The sampling technique used purposive sampling so as to obtain 34 samples. The results of this study indicate that partially Profitability has an effect of 2.241 with a significant level of 0.026 on CSR Disclosure. Then partially Liquidity has no effect of 0.625 with a significant level of 0.532. While Leverage partially has no effect of -0.606 with a significant level of 0.545. And Company Size partially has an effect of 2.652 with a significant level of 0.009. Simultaneously Profitability, Liquidity, Leverage and Company Size affect CSR Disclosure by 3.603 with a significant level of 0.007.
Analisis Penerapan Akuntansi Aset Tetap Menurut PSAP No. 07 Pada Dinas Tenaga Kerja Provinsi Sumatera Utara Aftiah, Nurul; Harmain, Hendra; Atika, Atika
Journal of Student Development Informatics Management (JoSDIM) Vol 3, No 2: JoSDIM | Desember 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v3i2.5189

Abstract

This study aims to analyze the application of fixed asset accounting according to PSAP 07 at the Sumatera provincial Manpower office whether it is in accordance with government accounting standards that have been implemented and to know how the recognition of the granting of rights to use fixed assets according to PSAP 07. The approach of this study is a descriptive approach, namely research conducted by collecting and presenting data received from the Sumatera provincial Labor Office in the form of Financial Statement data , recapitulation of depreciation of Fixed Assets, Inventory card list of goods and then the results of interviews are quite clear researchers analysis and compare with existing theories and Government Accounting Standards PSAP 07. The results showed the recognition of fixed assets on land and the condition of assets that are still not in accordance according to PSAP 07, owned land is not intended to be sold but used for agencies. This is due to a lack of understanding of fixed assets according to PSAP 07 which is very necessary for accountability reports in accordance with Government Accounting Standards that have been established and implemented.
Pengaruh Umur Perusahaan, Persentase Saham Yang Ditawarkan Dan Reputasi Underwriter Pada Saat Initial Public Offering (IPO) Terhadap Underpricing Saham di Bursa Efek Indonesia (BEI) Tahun 2016-2021 P, Nina Meisya.; Harmain, Hendra; Armayani, Rini Ria
Journal of Student Development Informatics Management (JoSDIM) Vol 3, No 2: JoSDIM | Desember 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v3i2.5017

Abstract

This research aims to analyze how much influence the age of the company, the percentage of shares offered and the reputation of the underwriter at the time of the Initial Public Offering (IPO) has on the underpricing of shares on the Indonesia Stock Exchange (BEI) in 2016-2021. The research method used is a quantitative descriptive approach. The type of data used is secondary data. A sample of 232 companies was obtained using the purposive sampling method and the SPSS version 23 test tool. The results of the research show that the first t test on company age has a positive and significant effect on stock underpricing with a t value of 2.012 with a sig value. 0.023. Both percentages of shares offered have a positive and significant effect on share underpricing with a t-count of 2,882, with a sig value of 0.004. The three underwriter reputation variables have a negative and significant effect on stock underpricing with a t value of -3.181 and a sig value. 0.002. And the four F-statistic test results show that the variables company age, percentage of shares offered and underwriter reputation simultaneously have a significant effect on share underpricing during the Initial Public Offering on the IDX in 2016-2021 with a sig value. 0.000 < 0.05. The test results show that the variables of company age, percentage of shares offered and underwriter reputation contribute 83% to the share underpricing variable.
Analisis Penerapan Sistem Informasi Akuntansi Penjualan Pada CV. Advertising Arjuna Pematang Siantar Buana, Arief Wira; Harmain, Hendra; Rahamani, Nur Ahmadi Bi
Journal of Student Development Informatics Management (JoSDIM) Vol 3, No 2: JoSDIM | Desember 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v3i2.5055

Abstract

The purpose of this study was to determine the extent to which the application of the Sales Accounting Information System at CV Advertising Arjuna Pematang Siantar. This study used descriptive qualitative method. The type of data used in this research is primary and secondary data. Data collection techniques through observation, interviews, literature studies, and documentation. The informants in this study were Mrs. Sartika Pratiwi Arion, S.H, the owner of CV Advertising Arjuna Pematang Siantar and employees of CV Advertising Arjuna Pematang Siantar. Data analysis techniques in this study are data reduction, data presentation, and drawing conclusions. The results of this study indicate that the application of the Sales Accounting Information System and the catalog available at CV Advertising Arjuna Pematang Siantar has not run optimally because it still uses a manual bookkeeping system and applies a catalog only for one product.Soit is better to use Software-Accounting so that the system used can run more effectively and efficiently and the available catalogs are immediately leveled for all products so that consumers' purchasing power for available products increases.
Analisis Tingkat Kesejahteraan Petani Muslim Di Indonesia Berdasarkan Pola Pendapatan Dan Pengeluaran Dengan Parameter NTPRP Lubis, Fauzi Arif; Daulay, Aqwa Naser; Harmain, Hendra
el-Amwal Vol. 7 No. 1 (2024): Maret
Publisher : LPPM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/el-amwal.v7i1.15764

Abstract

Sebagai Negara agraris dengan jumlah penduduk besar  dan  proporsi  rumah tangga yang bekerja di pertanian dominan, maka perhatian terhadap  kesejahteraan petani dinilai sangat strategis. Namun selain berbicara mengenai pendapatan yang mempengaruhi kesejahteraan,  pengeluaranpun mempengaruhi tingkat kesejahteraan. Berdasarkan hal tersebut peneliti tertarik untuk melakukan penelitian mengenai Analisis Tingkat Kesejahteraan Petani Di Indonesia  Menurut Pola Pendapatan Dan Pengeluaran Menggunakan Parameter NTPRP. Selanjutnya untuk menyelesaikan permasalahan penelitian ini, peneliti menggunakan pendekatan deskriptif kualitatif dengan parameter NTPRP (Nilai Tukar Pendapatan Rumahtangga Petani). Berdasarkan hasil temuan yang dilakukan peneliti di Provinsi Sumatera Utara, Provinsi Sumatera Barat, Provinsi Aceh, Provinsi Jawa Timur, Provinsi Jawa Tengah, Provinsi Jawa Barat, Provinsi Yogyakarta, Provinsi Bali. Nilai Tukar Pendapatan Rumah Tangga Petani (NTPRP) untuk nilai dari responden yang minimum berada pada nilai 0,46, hal tersebut menunjukkan bahwa  total pengeluaran rumah tangga petani/ responden tersebut lebih besar dibandingkan dengan total pendapatan rumah tangganya, hal tersebut juga menjelaskan petani/ responden tersebut belum mampu memenuhi kebutuhan untuk usaha pertanian dan non pertaniannya. Kemudian Nilai Tukar Pendapatan Rumah Tangga Petani (NTPRP) yang maksimum berada pada nilai 6,71, hal tersebut menunjukkan bahwa  total pengeluaran rumah tangga petani/ responden tersebut lebih kecil dibandingkan dengan total pendapatan rumah tangganya, hal tersebut juga menjelaskan petani/ responden tersebut sudah mampu memenuhi kebutuhan untuk usaha pertanian dan non pertaniannya. Namun secara rata-rata Nilai Tukar Pendapatan Rumah Tangga Petani (NTPRP)nya berada pada nilai 1,37, menunjukkan NTPRP > 1 berarti secara rata-rata petani/ responden sudah mampu memenuhi kebutuhan untuk usaha pertanian dan non pertaniannya. Hal ini di dukung oleh data dari BPS NTP nasional pada Maret 2021 bernilai 103,29 berarti petani mengalami surplus secara nasional dan pada 8 provinsi nilai rata-rata NTP nya pada juli 2021 yaitu 101,71.
Pengaruh Pengetahuan Pajak Dan Sanksi Pajak Peraturan Pemerintah Nomor 23 Tahun 2018 Terhadap Kepatuhan Wajib Pajak UMKM Di Pusat Pasar Medan Harisman, Jasri; Harmain, Hendra; Atika, Atika
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4375

Abstract

This study aims to determine the effect of tax knowledge and tax sanctions on MSME taxpayer compliance at the Medan Market Center. Tax is participation in paying an amount of money owed to a country by the public and private individuals or maybe a business entity where the collection can legally be carried out by force, by not receiving direct benefits and being used to finance the needs of a country for the prosperity of society and people. Quantitative method with an associative approach, data collection techniques using a questionnaire the number of samples in this study were 100 people in the city of Medan. Sampling technique using a questionnaire. Data were analyzed by multiple linear regression method. The results of this study indicate that tax knowledge has a significant positive effect on MSME taxpayer compliance at Medan Market Center, tax sanctions have no significant effect on MSME taxpayer compliance at Medan Market Center.
PENGARUH HARGA PUPUK, MODAL, HARGA JUAL, LUAS LAHAN, JUMLAH TENAGA KERJA TERHADAP PENDAPATAN PETANI KELAPA SAWIT DALAM PERSPEKTIF ISLAM Sari, Devi Yana; Harmain, Hendra; Atika, Atika
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 6 (2023): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

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

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Harga Pupuk, Modal, Harga Jual, Luas Lahan, Jumlah Tenaga Kerja Terhadap Pendapatan Petani Kelapa Sawit Dalam Perspektif Islam. Data penelitian ini adalah data primer yang diperoleh langsung dari sumber pertama baik dari individu maupun perorangan seperti hasil hasil pengisian kuesioner dan observasi. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan software SPSS (Statistical Package For Sosial Science) 22. Hasil penelitian yang dilakukan menunjukkan bahwa Harga pupuk, modal, harga jual, luas lahan, dan jumlah tenaga kerja berpengaruh positif dan signifikan terhadap pendapatan petani di Desa Tanjung Pasir Kecamatan Kualuh Selatan Kabupaten Labuhanbatu Utara. Dalam perspektif Islam, segala hal yang berkaitan dengan pertanian diperbolehkan dengan catatan berlandaskan Al-quran dan hadis, tidak berlebihan dan berpegang pada prinsip keadilan baik itu bagi pihak petani, pekerja maupun produsen kelapa sawitnya.
Analysis of the Effectiveness of Motor Vehicle Insurance at PT. Jasa Raharja: Rozy, Fachrul; Harmain, Hendra; Nasution, Juliana
ProBisnis : Jurnal Manajemen Vol. 14 No. 6 (2023): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i6.384

Abstract

This study aims to test the analysis of the effectiveness of motor vehicle insurance at PT. Jasa Raharja branch Medan. Insurance at PT. Jasa Raharja Motor are an effort to protect citizens, especially from the risk of road traffic accidents, to provide compensation to victims of traffic accidents or to their heirs. This research took 4 respondents, consisting of 1 employee PT. Jasa Raharja, and 3 people who were victims of traffic accidents, and received compensation funds. This method uses interview techniques. The interview technique was carried out in an unstructured manner using an interview guide. Research data analysis is descriptive. The results of this research indicate that PT. Jasa Raharja still seems to be good and consistent in carrying out its duties as a fund collector and distributor of traffic accident compensation funds. Traffic accident victims and recipients of compensation funds revealed that PT. Jasa Raharja is satisfied with the services provided. The benefits obtained at PT. Jasa Raharja are indeed effective and efficient because they have achieved the targets desired by PT. Jasa Raharja Branch Medan.
Analysis of the Accounting Information System for Pharmaceutical Inventory at the Gonting Malaha Village Health Center, Asahan Regency Sihombing, Amira Salsabila Afra; Nurwani, Nurwani; Harmain, Hendra
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 8, No 2 (2024): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i2.10731

Abstract

Examining how the Gonting Malaha Village Health Center in Kab. Sharpening keeps track of their medication inventory is the primary goal of this study. Primary data is the source for this study. Observation, interviews, documentation, and questionnaires were used to gather this study data at the research sites. According to the study's findings, the Gonting Malaha Village Health Center's Accounting Information System is poorly implemented. In contrast, the Gonting Malaha Village Health Center only uses manual processes for keeping track of medication supplies and computations. Despite knowing that the system regulates all ongoing activities, the Gonting Malaha Village Community Health Center has not installed an accounting information system. This is due to the fact that the center's operations continue to run smoothly without the system. Unfortunately, due to network issues, the Gonting Malaha Village Community Health Center had to rely on manual computations and record keeping.
PENGARUH KARAKTERISTIK WIRAUSAHA, MODAL USAHA, SISTEM INFORMASI AKUNTANSI TERHADAP KEBERHASILAN UMKM DESA BANDAR SETIA Muhammad Alvin Yuzakhri; Hendra Harmain; Yenni Samri Juliati Nasution
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 16 No. 1 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v16i1.1127

Abstract

This study aims to examine the relationship between entrepreneurial characteristics, venture capital, and accounting information systems with the success of micro, small and medium enterprises (MSMEs) in Bandar Setia Village, Percut Sei Tuan District, Deli Serdang Regency. Quantitative methodology was used to validate this research. The sample size for this study was 42 SMEs from Bandar Setia Village, Percut Sei Tuan District, and Deli Serdang Regency. Questionnaires with Likert scale questions were used for this study. Multiple linear regression and the coefficient of determination are used in SPSS 24 to test the hypothesis after the questionnaire is distributed and verified for validity, reliability, and the classical assumptions of normality, multicollinearity, and heteroscedasticity. According to the results of this study, the entrepreneurial mindset can increase the efficiency of small and medium enterprises. shows how having an entrepreneurial bent can help small and medium-sized businesses succeed. Accounting information systems have an effect on the performance of SMEs, as evidenced by research findings, indicating that adopting such systems can enhance organizational success. Data studies reveal that when a company's capital decreases, it has a negative impact on the company's success.
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 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