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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 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
Hendra Harmain
Universitas Islam Negeri Sumatera Utara
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Pengaruh Transparansi Dan Akuntabilitas Terhadap Kinerja Instansi Pemerintah Provinsi Sumatera Utara Zahra, Annisa; Lubis, Fauzi Arif; Harmain, Hendra
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4905

Abstract

Pada instansi pemerintah masih sering ditemukan kecurangan dalam transparansi dan akuntabilitas. Maka dari itu penelitian ini didorong untuk mengetahui kualitas pengaruh dari transparansi dan akuntabilitas terhadap kinerja pada suatu instansi pemerintah. Penelitian ini dilakukan pada instansi Balai Bahasa Provinsi Sumatera Utara (BBPSU). Jenis penelitian ini merupakan penelitian kuantitatif dengan metode pengumpulan data yang digunakan dalam penelitian ini adalah teknik kuesioner dan dokumentasi. Data yang diperoleh melalui kuesioner yang diberikan kepada Kepala BBSU dan seluruh pegawai BBSU sebanyak 32. Data kuesioner dianalisis menggunakan IBM SPSS Statistics Versi 25 dengan melakukan analisis regresi linear sederhana. Berdasarkan hasil penelitian, transparansi berperngaruh terhadap kinerja instansi pegawai sedangkan akuntabilitas belum berpengaruh terhadap kinerja instansi pemerintah. Sedangkan secara simultan, transparansi dan akuntabilitas berpengaruh terhadap kinerja instansi pemerintah sebesar 35,1%. Kata Kunci: transparansi, akuntabilitas, kinerja instansi pemerintah Abstract In government agencies, fraud is still often found in transparency and accountability. Therefore, this study was encouraged to determine the quality of the influence of transparency and accountability on performance in a government agency. This research was conducted at the North Sumatra Province Language Center (BBPSU) agency. This type of research is quantitative research with data collection methods used in this study are questionnaire and documentation techniques. Data obtained through questionnaires given to the Head of BBSU and all BBSU employees as many as 32. The questionnaire data was analyzed using IBM SPSS Statistics Version 25 by conducting simple linear regression analysis. Based on the results of the study, transparency has an effect on the performance of employee agencies while accountability has no effect on the performance of government agencies. While simultaneously, transparency and accountability affect the performance of government agencies by 35.1%. Keywords: transparency, accountability, government agency performance
Accountability For Financial Management Based On Isak 35 On The Financial Reports Of Non-Profit Organizations For Prosperity (Case Study At The Taqwa Muhammadiyah Mosque Kp. Dadap City Of Medan) Rezeki, Sri; Harmain, Hendra; Tambunan, Khairina
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.180

Abstract

This study aims to determine the problem of recording the financial statements of the Taqwa Muhammadiyah Mosque which are still simple and not in accordance with the applicable Financial Accounting Standards Interpretation, namely ISAK 35. The purpose of this research is to examine the prosperity of the mosque and aims to find out how ISAK 35 is implemented at the Taqwa Mosque. Muhammad Kp. City of Medan. The type of research that the authors use is field research with qualitative methods. The technique used is in the form of documentation and interview techniques, namely the data contained in the financial reports of the Taqwa Muhammadiyah Mosque for the period of January 2023 which were compiled by the management of the Taqwa Muhammadiyah mosque. The results of the research show that the recording of financial reports carried out by the Taqwa Muhammadiyah Mosque has 5 components, namely a report on financial position of Rp. 22,178,500 while the comprehensive income report is Rp. 3,786,000, Report on changes in net assets of Rp. 22,178,500, the cash flow statement amounted to Rp. 22,178,500, and notes to the financial statements. And the mosque has been said to be prosperous because apart from the infaq box, the mosque's income is also in the distribution of building rent.
Sosialisasi dan Literasi Keuangan “Crowdfunding” Metode Patungan Bisnis Sebagai Alternatif di Masa Pandemi Dalimunthe, Moch. Idris; Silalahi, Alistraja Dison; Harmain, Hendra; Dewi, Putri Kemala; Ramzijah, Ramzijah; Lubis, Reza Hanafi
Journal Liaison Academia and Society Vol 2, No 2 (2022): Juni 2022
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (729.593 KB) | DOI: 10.58939/j-las.v2i2.256

Abstract

Akses pembiayaan, sulitnya mencari akses pembiayaan bagi para UMKM serta rendahnya pengetahuan masyarakat akan literasi keuangan sehingga perlu dilakukan sosialisasi dan penyuluhan tentang pembiyaan patungan (Crowdfunding) sebagai solusi pembiayaan dimasa pandemi bagi UMKM. Pengabdian ini dilaksanakan di Kelurahan Harjosari I Kecamatan Medan Amplas. Adapun peserta pengabdian terdiri dari UMKM dan warga masyarakat. Pengabdian ini dilaksanakan dengan metode penyuluhan dan diskusi terkait pembiayaan dan literasi keuangan serta inovasi teknologi digital. Hasil yang diacapai dari pengabdian masyarakat ini para UMKM dan masyarakat yang hadir mengetahui dan memahami tentang literasi keungan khususnya pembiayaan model patungan, inovasi teknologi, digitalisasi. Kata Kunci: Literasi keuangan; Crowdfunding: UMKM.
Analysis of the Influence of CRM (Customer Relationship Marketing) Through Communication, Commitment, Trust and Conflict Management on Customer Retention Case Study: Warung Banbet Putra, Diki Ariansyah; Harmain, Hendra; Imsar, Imsar
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 11, No 2: Agustus 2024
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v11i1.30269

Abstract

This research aims to determine the effect of Customer Relationship Marketing consisting of: Communication, Commitment, Trust, and Conflict Management on Customer Retention at Warung Banbet. This type of research uses a descriptive quantitative type. The sample in this study used a purposive sampling technique which resulted in a research sample of 97 respondents. The analysis tool used for this study was SPPS For Windows 30. Based on the tests carried out with multiple linear regression analysis, the results of the study showed that. (1) communication, commitment, trust, and conflict management have a positive and significant effect partially and simultaneously on customer retention at Warung Banbet. (2) communication, commitment, trust, and conflict management get results from the F test of 60.7% (3) from the results of the study, the variable that has the strongest effect on customer retention is the Communication variable (x1) (4) implications of the study Customer Relationship Marketing consisting of: Communication, Commitment, Trust and Conflict Management have a simultaneous effect on customer retention at Warung Banbet..  
The Impact of CSR Contributions on Sustainable Development: A Quantitative Analysis of Bank Syariah Indonesia’s Medan Branch (2023–2024) Hasanah, Aulia Nurul; Harmain, Hendra; Syakir, Ahmad
Journal of Social Work and Science Education Vol. 6 No. 3 (2025): Journal of Social Work and Science Education
Publisher : Yayasan Sembilan Pemuda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52690/jswse.v6i3.1253

Abstract

This research aims to analyze the influence of the Corporate Social Responsibility (CSR) contributions of Bank Syariah Indonesia Medan Branch A.H. Nasution on sustainable development during the 2023–2024 period. Using a quantitative approach, data were collected from 220 beneficiaries of the CSR program in the fields of education, economy, health, social, and environment. The analysis was conducted using multiple linear regression and Structural Equation Modeling (SEM) through SmartPLS software. The results indicate that all dimensions of CSR significantly affect sustainable development, with community participation as a mediating variable that strengthens this relationship. The highest sustainability index is achieved in the education and health sectors. This study emphasizes the importance of CSR design based on local needs, transparency, and continuous evaluation. These findings contribute theoretically to the development of a measurable CSR model, as well as practical recommendations for sharia financial institutions in supporting the Sustainable Development Goals (SDGs) agenda.
Implementation of Green Accounting to Support the Sustainability of Our Tempe Kita MSMES in Kotapinang, South Labuhanbatu Regency Nasution, Mei Lani; Daulay, Aqwa Naser; Harmain, Hendra
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2907

Abstract

This study aimed to analyze the implementation of green accounting in the traditional food sector MSME “Tempe Kita” in Kotapinang, South Labuhanbatu Regency, and its contribution to business sustainability. The research used a case study method with a qualitative approach through observation, in-depth interviews, and documentation. The results showed that the MSME had applied sustainability principles, particularly in waste management and resource efficiency, although these efforts had not been systematically documented. The adoption of green accounting principles remained limited, with no recognition of environmental assets and liabilities or integrated reporting. The MSME had allocated some environmental costs but had not yet covered all necessary cost categories. In general, the implementation of green accounting was still simple but demonstrated an initial commitment to sustainable practices. The study recommended the need for training, technical assistance, and the development of an environmental recording system suited to the capacity of MSME to enhance their contribution to sustainable development.
Pengukuran Kinerja Keuangan Bank Panin Dubai Syariah Menggunakan Economic Value Added Dan Financial Value Added Aisyah, Siti; Ritonga, Indah Lestari; Harmain, Hendra
Ecobankers : Journal of Economy and Banking Vol. 4 No. 2 (2023): Ecobankers : Journal of Economy and Banking
Publisher : Prodi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam Universitas Islam Bunga Bangsa Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47453/ecobankers.v4i2.1197

Abstract

The study aims to determine the financial performance of PT Bank Panin Dubai Syariah (PNBS) for the 2017-2021 period which was analyzed using Economic value Added (EVA) and Financial Value Added (FVA) approaches.This study used a qualitative descriptive research approach using secondary data. The data used are PNBS in 2017 succeeded in creating economic value added and financial value added by minimizing bank expenses and maximazing bank added value, which means that the EVA and FVA values in that period are worth positive. However, in 2018, 2019, 2020 and 2021 PNBS cannot create economic value added and financial value added value because PNBS cannot maximize added value and minimize bank expenses, which means that the EVA and FVA values in that period are negative. Thus it can be concluded that using the EVA and FVA approaches in calculating bank financial performance more effective because the EVA and FVA approaches cosider the cost of capital or the cost of capital.
IMPLEMENTASI DAN OPTIMALISASI SISTEM AKUNTANSI BERBASIS AKRUAL DALAM MENINGKATKAN KUALITAS PELAPORAN PEMERINTAH Safrizan, Safrizan; Nawawi, Zuhrinal M; Harmain, Hendra
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5796

Abstract

Penelitian ini mengkaji implementasi sistem akuntansi berbasis akrual di BKPSDM Kabupaten Aceh Barat Daya dalam meningkatkan kualitas pelaporan keuangan. Kendala teknis dan keterbatasan pelatihan pegawai masih menjadi hambatan utama dalam optimalisasi sistem ini. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus, mengandalkan data primer dari wawancara serta data sekunder dari dokumentasi dan laporan keuangan. Hasil penelitian menunjukkan bahwa meskipun sistem ini meningkatkan transparansi dan akurasi pencatatan keuangan, tantangan teknis dan kesiapan sumber daya manusia masih menjadi kendala signifikan. Kesimpulannya, implementasi sistem akuntansi berbasis akrual tidak hanya memerlukan reformasi teknologi tetapi juga penguatan kapasitas kelembagaan dan sumber daya manusia untuk mencapai efektivitas optimal.
ANALISIS TATA KELOLA KEUANGAN KANTOR DUKCAPIL KOTA BINJAI BERDASARKAN PERSPEKTIF GOOD GOVERNANCE Ananti, Aurensia; Harmain, Hendra; Daulay, Aqwa Naser
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 03 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i03.48197

Abstract

Penelitian ini bertujuan untuk menganalisis tata kelola keuangan pada Kantor Dinas Kependudukan dan Pencatatan Sipil (Dukcapil) Kota Binjai berdasarkan perspektif good governance. Fokus penelitian diarahkan pada penerapan prinsip transparansi, akuntabilitas, responsivitas, efektivitas, dan efisiensi dalam pengelolaan anggaran daerah. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui studi dokumentasi, wawancara, dan observasi. Hasil penelitian menunjukkan bahwa secara umum tata kelola keuangan di Kantor Dukcapil Kota Binjai telah berjalan dengan baik, dibuktikan dengan penerapan aplikasi SIPD, kepatuhan pada standar akuntansi pemerintahan, serta opini WTP yang diberikan BPK terhadap laporan keuangan Pemerintah Kota Binjai. Namun, aspek transparansi masih perlu ditingkatkan karena informasi laporan keuangan spesifik Dukcapil belum tersedia secara terbuka di website resmi. Efisiensi anggaran juga masih menghadapi kendala pada realisasi yang melebihi target di tahun tertentu. Secara keseluruhan, tata kelola keuangan Dukcapil dapat dikategorikan baik dan sesuai dengan prinsip good governance, meskipun tetap diperlukan perbaikan di bidang transparansi dan efisiensi
ANALISIS PENGELOLAAN PASAR KAMU DALAM MENINGKATKAN PEREKONOMIAN MASYARAKAT Handani, Mira; Harmain, Hendra; Nurbaiti, Nurbaiti
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 03 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i03.48555

Abstract

Penelitian ini membahas pengelolaan Pasar Kamu di Desa Denai Lama dan dampaknya terhadap peningkatan perekonomian masyarakat. Pasar ini merupakan inisiatif berbasis komunitas yang dikelola oleh pemuda desa dengan konsep ramah lingkungan dan partisipatif. Metode yang digunakan adalah kualitatif deskriptif melalui wawancara, observasi langsung, dan studi pustaka. Hasil penelitian menunjukkan bahwa Pasar Kamu mampu meningkatkan pendapatan warga, memperluas kesempatan kerja, serta memperkuat identitas lokal melalui promosi produk khas desa. Namun, pasar ini juga menghadapi sejumlah kendala seperti keterbatasan fasilitas, pengelolaan sampah yang belum optimal, dan kurangnya pelatihan bagi pedagang. Meskipun demikian, pasar ini terbukti menjadi ruang ekonomi dan sosial yang berdaya guna, dengan potensi besar untuk menjadi model pembangunan ekonomi desa yang mandiri dan berkelanjutan. Dukungan dari berbagai pihak sangat dibutuhkan agar manfaatnya dapat terus berkembang.  
Co-Authors Addina, Chessara Adelina Sari Harahap Afrilinda Lubis, Yeni Aftiah, Nurul Agustina, Mawar 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 Baehaqi Balqis, Amanda Batubara, Indah Purnama 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 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 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 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