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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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Analisis Pengaruh Biaya Produksi Dan Sosial Media Terhadap Permintaan Produk makanan Cepat Sajidi Kota Medan Pasca Pandemi Covid-19 (Studi Kasus Locabite Burger Box) Ginting , Nauval Haiban; Harmain, Hendra; Atika, Atika
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 3 No. 3 (2023): September - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v3i3.1162

Abstract

This research aims to examine the analysis of the influence of production costs and social media on the demand for fast food products in Medan city post-COVID-19 pandemic, both partially and simultaneously. This study uses a quantitative method with data collection using the Likert scale method. The subjects used in this study were 100 people from Locabite Burger Box, taken using the Purposive Sampling Technique. Data analysis techniques were conducted through the IBM SPSS statistic 25 program. The results of this study indicate that first, the production cost variable has a significant influence on the demand for fast food products as seen from the statistical results showing a sig value of 0.000 < 0.05 and tcount > ttable, which is 7.176 > 1.661. Second, the social media variable has a significant influence on the demand for fast food products as seen from the statistical results showing a sig value of 0.001 < 0.05 and tcount > ttable, which is 7.428 > 1.661. And third, simultaneous results show that there is a joint influence of production costs and social media on the demand for fast food products as seen from the statistical results showing a sig value of 0.001 < 0.05 and fcount > ftable, which is 11.251 > 3.088.
Evaluasi Laporan Pertanggung Jawaban pada Kontrak Asuransi Berdasarkan PSAK 108: Studi Kasus PT Allianz Life Indonesia Vision Batu Bara Mdn 138 Apriliani, Nurhalimah; Harmain, Hendra; Harahap, Rahmat Daim
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.605

Abstract

Statement of Financial Accounting Standards (PSAK) 108 is an accounting standard that is used as a guide for accountants in the recognition, measurement and presentation of sharia insurance transactions. This research aims to produce financial reports that are accurate, reliable and relevant so as to make people believe in the company. The method used in this study uses a qualitative descriptive research method. The subject of this research is the administrative and financial staff of PT. Allianz, which records company transactions. Analysis that is based on the notions or facts as they are in a systematic and accurate way. Data analysis techniques include data reduction, data presentation, and drawing conclusions. Based on the results of the research that has been done, it can be concluded that the Evaluation of Liability Reports on Insurance Contracts at PT. Allianz Life Indonesia Vision Coal MDN 138 The company accepts premium payments and develops business activities with a purely profit orientation, ignoring several syar'i prohibitions such as the elements of maisir, gharar and usury. Compliance with PSAK in sharia insurance contracts in companies that comply with financial rules according to accounting standards, despite the fact that much remains to be evaluated in terms of insurance claims. Keywords : Liability Report, Insurance Contract, PSAK 108.
Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada Usaha Mikro Kecil dan Menengah (UMKM) di Kec. Kualuh Selatan Kab. Labuhanbatu Utara Ainun, Sri; Harmain, Hendra; Tambunan, Khairina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.970

Abstract

The aim of this research is to analyze the application of accounting based on SAK EMKM to UMKM in South Kualuh Selatan, North Labuhanbatu Utara. This research was conducted using qualitative methods with a descriptive approach and the application of recording financial reports based on SAK EMKM with primary and secondary data taken from UMKM in South Kualuh Selatan, North Labuhanbatu Utara. Data collection techniques in this research used observation, interview and documentation techniques and the analysis techniques used were data reduction, presentation and drawing conclusions. The research results show that the majority of Micro, Small and Medium Enterprise Owners (UMKM) understand SAK EMKM. Information in financial reports is still presented very simply and manually. The difficulties faced by UMKM players are the lack of training courses on financial reports and SAK EMKM by practitioners, lack of time, they assume that financial reports are difficult to understand, and low awareness of improving financial reports in accordance with SAK EMKM. Keywords: SAK EMKM, Financial Report Recording System, UMKM
Implementation of Accounting for Zakat and Infaq Funds at Baznas in Medan Based on PSAK No. 109 Lesmana, Suhaila Zahra; Syafina, Laylan; Harmain, Hendra
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 2 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i2.3407

Abstract

This article is intended to analyze the application of accounting for Zakat and Infaq funds based on PSAK No. 109 at BAZNAS Medan in 2022. This research method used descriptive qualitative, also including field studies. Data were collected through observation, interviews, and documentation. Based on the analysis and discussion above, it can be concluded that BAZNAS Medan does not fully implement PSAK No. 109 in preparing and presenting its financial statements. The application of accounting for Zakat and Infaq funds is still not appropriate regarding the presentation and disclosure of financial statements. This study aims to analyze how the accounting for zakat and infaq funds is applied to BAZNAS in Medan based on PSAK 109. Report components based on PSAK No. 109 were also not realized properly, because it only presented two reports, namely reports on changes in funds and financial position, as for cash flow reports, notes on financial statements were not attached, while reports on non-halal funds themselves were included in infaq /alms funds. Apart from that, it also does not detail zakat fund transactions and only details it internally for Central BAZNAS. Thus, BAZNAS Medan is still lacking in applying Zakat and Infaq accounting based on PSAK No. 109. Researchers with this research hope to be able to contribute especially to the BAZNAS Medan in continuing to evaluate and improve the quality of its financial reports.
Analysis of Accounting Information Systems of Cash Receipts and Cash Dispenses at PT. JNE Medan Main Branch Siregar, Sylviana; Nurwani, Nurwani; Harmain, Hendra
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 2 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i2.3771

Abstract

This study aims to find out how the accounting information system procedures for the application of cash and cash disbursements at PT. JNE Medan Main Branch in 2023. The research method uses a qualitative descriptive method which includes field studies. The data used in this study are primary data and secondary data. Data collected by means of observation, interviews and documentation. Based on the analysis and discussion above, it can be concluded that cash receipts and cash disbursements at PT. JNE Medan Main Branch has implemented an accounting information system well using two ways, namely the first is to manually write down all transactions that occur, both cash receipts and cash disbursements. Second, digitally assisted by the Microsoft Office Excel and MDAX software systems which are already connected to the center of PT. JNE with PT. JNE spread across Indonesia. The procedure for cash receipts in the accounting department by this company still does not record transactions in general journals and posting ledgers, but PT. JNE Medan Main Branch already uses MDAX which helps record and report company finances in real time at the company center.
Managing Zakat Funds Using the DEA Method: Baznas Sumut Efficiency Analysis Dermawan, Ferry; Samri Juliaty Nasution, Yenni; Harmain, Hendra
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3874

Abstract

This study aims to determine the efficiency level of the North Sumatra National Amil Zakat Agency (BAZNAS) in managing zakat funds for the period 2018 to 2022 using the Data Envelopment Analysis (DEA) method with a production approach. The research method uses non-parametric quantitative and collects data by means of documentation. The type of data used is secondary data in the form of financial report data from BAZNAS North Sumatra for the period 2018 to 2022. There are two variables in this study, namely input and output variables. The input variables used are accumulated funds, fixed assets, managed assets, and amiil salaries. While the output variable consists of channeled funds and operational costs. This study uses 2 assumptions, namely Constant Return To Scale (CRS) and Variable Return to Scale (VRS). Based on the results of research conducted using the Data Envelopment Analysis (DEA) method, it was found that BAZNAS North Sumatra managed zakat for the 2018 to 2022 period: In 2018, 2019, and 2020 there were inefficiencies. that is, with numbers 90.29% (2018), 77.37% (2019), and 64.49% (2020). Inefficiency occurs because the actual value is not equal to the target value set by the DEA. Meanwhile, in 2021 and 2022 BAZNAS North Sumatra will be efficient. Because the actual value is the same as the target value determined by the DEA.
Kajian Kajian Persepsi Masyarakat terhadap Akad Murabahah dan Musyarakah dalam Sistem Pembiayaan Syariah di Desa Sei Semayang Khairunnisa, Khairunnisa; Harmain, Hendra; Tambunan, Khairina
Journal of Economics and Management Scienties Volume 8 No. 1, December 2025 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i1.269

Abstract

Penelitian ini mengkaji penerapan pembiayaan syariah melalui akad murabahah dan musyarakah di Desa Sei Semayang serta dampaknya bagi sosial-ekonomi. Metode kualitatif studi kasus digunakan melalui wawancara semi-terstruktur dengan nasabah UMK, aparat desa dan petugas bank melalui proses layanan, analisis dokumen produk, SOP dan statistik desa. Validitas dijaga dengan triangulasi sumber-teknik dan member checking melalui analisis lewat reduksi data, penyajian dan penarikan kesimpulan. Hasil menunjukkan literasi prinsip dasar cukup baik, namun pemahaman detail akad seperti harga pokok, margin, skema bagi hasil dan risiko masih terbatas. Persepsi kepatuhan syariah positif dan minat tinggi, tetapi akses informasi, jarak layanan dan kapasitas pencatatan usaha membatasi pemanfaatan. Secara ekonomi, pembiayaan meningkatkan permodalan mikro-kecil ketahanan rumah tangga menjadi sebuah tantangan utama yaitu literasi akad dan risiko gagal bayar. Implikasi bank syariah perlu edukasi berbasis studi kasus dan simulasi, digital onboarding melalui pendampingan manajemen risiko dan keuangan usaha. Pemerintah desa dan tokoh komunitas dapat menjadi mitra sosialisasi untuk mengembangkan instrumen penilaian literasi akad serta mengevaluasi efektivitas intervensi. Penguatan literasi dan inklusi keuangan syariah diharapkan memperluas manfaat pembiayaan bagi pelaku usaha serta memperkuat perekonomian desa secara lebih berkelanjutan.
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