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All Journal EKONOMIS : Journal of Economics and Business Journal of Agribusiness and Community Empowerment (JACE) JIA (Jurnal Ilmiah Akuntansi) Andalasian International Journal of Agricultural and Natural Sciences Journal Of Human And Education (JAHE) Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Journal of Agriculture (JoA) Journal of Management Analytical and Solution Journal of Socio Economics on Tropical Agriculture (Jurnal Sosial Ekonomi Pertanian Tropis) (JOSETA) Journal Of Management Analytical and Solution (JoMAS) Ekonomipedia: Jurnal Ekonomi Manajemen dan Bisnis
Heri Faisal Harahap
Universitas Andalas
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Veterinary Other

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Pengaruh Jalur Pelaporan dan Komitmen Religius terhadap Niat Melakukan Whistleblowing: Sebuah Studi Eksperimen Harahap, Heri Faisal; Misra, Fauzan; Firdaus, Firdaus
Jurnal Ilmiah Akuntansi Vol 5, No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.24289

Abstract

Whistleblowing is considered as one of the effective ways in preventing and detecting fraud. This study aims to examine the effect of reporting channels and religius commitment on the whistleblowing intention. To achieve this goal, study participants acted as company staff in a case of fraud. This study uses a 2x2 between-subject design which involved 100 participants. As predicted, the results of the study showed that individual's intention to whistleblowing was higher on anonymous reporting channels than non-anonymous. However, in contrast to predictions, this study found there is no difference in whistleblowing intention based on the level of religius commitment. This finding implies that the existence of anonim reporting channels may trigger individual to do whistleblowing.
Pengaruh Jalur Pelaporan dan Komitmen Religius terhadap Niat Melakukan Whistleblowing: Sebuah Studi Eksperimen Heri Faisal Harahap; Fauzan Misra; Firdaus Firdaus
Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.24289

Abstract

Whistleblowing is considered as one of the effective ways in preventing and detecting fraud. This study aims to examine the effect of reporting channels and religius commitment on the whistleblowing intention. To achieve this goal, study participants acted as company staff in a case of fraud. This study uses a 2x2 between-subject design which involved 100 participants. As predicted, the results of the study showed that individual's intention to whistleblowing was higher on anonymous reporting channels than non-anonymous. However, in contrast to predictions, this study found there is no difference in whistleblowing intention based on the level of religius commitment. This finding implies that the existence of anonim reporting channels may trigger individual to do whistleblowing.
Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Tapanuli Tengah Heri Faisal Harahap
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.34 KB) | DOI: 10.33087/ekonomis.v4i1.87

Abstract

This research was aimed to know the financial performance of the Central Tapanuli regency government in 2016-2018. This research is quantitative descriptive. The research used secondary data in form of Financial Report of Central Tapanuli regency in 2016-2018. The analysis technique in this study calculates and analyzes the ratio of the decentralization level, regional financial dependence and effectiveness. The results of this study indicate that the financial performance of the Central Tapanuli Tengah Regional Government is generally said to be quite good, although the degree ratio is still relatively low, financial dependence on the Central / Provincial Government is still very high and the receipt of Regional Original Revenue does not reach the budgeted target. Central Tapanuli Regency Government to update the data of regional taxpayers, explore the potential of new sources of local revenue, and increase the socialization of tax benefits and user fees.
Karakteristik Sosial Ekonomi dan Peta Risiko Produksi Usaha Hidroponik di Payakumbuh dan Kabupaten Lima Puluh Kota Afrizal, Roni; Nefri, John; Putra, Vicka Pramudya; Harahap, Heri Faisal; Ariliusra, Azzukhruf; Kumbara, Kumbara; Putra, Randi Maulika; Rahman, Arzu; Hanapi, Dedi
Journal of Agribusiness and Community Empowerment (JACE) Vol. 8 No. 1 (2025): March
Publisher : Politeknik Pertanian Negeri Payakumbuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32530/jace.v8i1.802

Abstract

Usaha hidroponik di wilayah Kota Payakumbuh dan Kabupaten Lima Puluh Kota memiliki permasalahan terhadap minimnya pengelolaan risiko dapat berdampak signifikan terhadap keberlanjutan usaha hidroponik, baik dalam jangka pendek maupun jangka panjang. Penelitian ini bertujuan untuk mengidentifikasi karakteristik sosial ekonomi petani hidroponik serta menyusun peta risiko produksi dari usaha hidroponik di Kota Payakumbuh dan Kabupaten Lima Puluh Kota. Sebelum penelitian, semua usaha hidroponik di daerah penelitian sudah diobservasi, dipetakan dan didata. Metode yang digunakan mencakup survei dan wawancara dengan petani hidroponik yang dipilih secara purposive sampling. Kategori responden dalam penelitian ini adalah petani yang berusaha hidroponik dalam lima tahun terakhir (2019 sampai 2024). Data dianalisis secara deskriptif kualitatif, menggunakan kerangka kerja manajemen risiko berdasarkan ISO 31000; 2018. Hasil penelitian menunjukkan bahwa seluruh petani hidroponik berada dalam usia produktif dan memiliki tingkat pendidikan menengah hingga tinggi, namun menghadapi kendala dalam pengelolaan keberlanjutan usaha. Peta risiko yang disusun menyoroti risiko utama yang perlu diatasi. Risiko budidaya terkait potensi organisme pengganggu tanaman perlu dikurangi dan dicarikan strategi penanggulangannya. Risiko manusia mengidentifikasi bahwa ada potensi mulai berkurangnya minat petani dalam usaha hidroponik yang memerlukan tindakan segera dan/atau transfer risiko. Hal ini menegaskan pentingnya pemahaman mendalam terhadap risiko usaha hidroponik untuk mengembangkan strategi yang efektif dalam mendukung keberlanjutan dan pertumbuhan sektor ini di wilayah penelitian. Penelitian ini memberikan kontribusi signifikan dalam pengembangan kebijakan dan program yang bertujuan meningkatkan kesejahteraan petani hidroponik dan ketahanan pangan lokal.
Analisis Kinerja Keuangan Pemerintah Daerah Harahap, Heri Faisal
Ekonomipedia: Jurnal Ekonomi Manajemen dan Bisnis Vol. 2 No. 1 (2024): Mei 2024
Publisher : Green Engineering Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55043/ekonomipedia.v2i1.193

Abstract

Penelitian ini adalah untuk mengetahui kinerja keuangan Pemerintah Daerah di Sumatera Barat menggunakan konsep Value For Money. Jenis penelitian ini adalah penelitian deskriptif kuantitatif. Data yang digunakan dalam penelitian ini adalah LKPD se-Sumatera Barat. Teknik anallisis dalam penelitian ini menghitung dan menganalisis rasio keuangan berdasarkan konsep value for money yaitu ekonomis, efisien, dan efektif. Hasil penelitian ini menunjukkan bahwa Pemerintah Daerah sudah menujukkan kinerja keuangan yang cukup baik berdasarkan konsep value for money walaupun pada beberapa daerah pada periode 2020 – 2022 yang tidak efisien dalam pengelolaan keuangannya. Hal ini pemerintah daerah di Sumatera Barat menunjukkan komitmen yang tinggi dalam memberikan layanan publik yang optimal dan mencapai tujuan pembangunan yang telah ditetapkan. Pemerintah Daerah di Sumatera Barat agar dapat terus memperkuat pengelolaan keuangan mereka dengan meningkatkan kapasitas sumber daya manusia, memperbaiki sistem informasi keuangan, dan memastikan pengawasan internal yang efektif.
Komparasi Pendapatan dan Keuntungan Antara Petani Gambir Menjual Betel Bite dan Daun Segar (Studi Kasus di Nagari Koto Bangun) Michi Iskandar Putri; Faisal Harahap, Heri; Silfia, Silfia
JOSETA Journal of Socio-economics on Tropical Agriculture Vol. 6 No. 3 (2024): December
Publisher : Jurusan Sosial Ekonomi, Fakultas Pertanian, Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/joseta.v6i3.611

Abstract

Penelitian ini dilakukan di Nagari Koto Bangun pada tahun 2024 untuk mengukur dan membandingkan pendapatan keuntungan petani gambir yang menjual produk olahan dan daun segar. Penelitian ini juga bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi pilihan petani untuk menjual produk olahan atau daun segar. Sampel penelitian berjumlah 100 responden, dengan jumlah responden 50 orang petani yang menjual produk olahan dan 50 orang petani yang menjual daun segar. Metode pengumpulan data yang digunakan adalah observasi, kuesioner, wawancara, dokumentasi, dan studi pustaka. Hasil penelitian menunjukkan bahwa petani yang menjual produk olahan memiliki tingkat pendapatan dan keuntungan yang lebih tinggi dibandingkan dengan petani yang menjual daun segar. Faktor-faktor seperti usia, pendidikan terakhir, luas lahan, dan pengalaman bertani ditemukan mempengaruhi pilihan petani terhadap metode penjualan. Usia dan pengalaman bertani merupakan salah satu faktor, sedangkan pendidikan terakhir dan luas lahan merupakan faktor lainnya.
Pendampingan Dalam Meningkatkan Tata Kelola Keuangan Pada Koperasi Putra Putri Amanah Harahap, Heri Faisal; Putra, Vicka Pramudya; Nefri, John; Afrizal, Roni; Ukrita, Indria; Arnayulis, Arnayulis; Ariliusra, Azzukhruf; Muhammad Irsyad Syaifulloh Akmal; Fahriansyah, Fahriansah; Trifebriana, Indah; Hidayat, Luthfy
Journal Of Human And Education (JAHE) Vol. 4 No. 6 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i6.1703

Abstract

Koperasi memainkan peran penting dalam mendukung pertumbuhan ekonomi daerah dan kesejahteraan anggotanya. Namun, banyak koperasi, termasuk Koperasi Putra Putri Amanah di Kabupaten Lima Puluh Kota, menghadapi tantangan dalam tata kelola keuangan, yang menghambat efektivitas operasional dan akuntabilitas. Artikel ini mendeskripsikan program pendampingan yang dilakukan pada Koperasi Putra Putri Amanah untuk meningkatkan pemahaman dan keterampilan pengurus koperasi dalam pengelolaan keuangan. Pendekatan partisipatif digunakan dalam program ini, yang mencakup tahap analisis kebutuhan, pengumpulan data, pembekalan, serta penyusunan laporan keuangan yang sesuai standar. Hasilnya menunjukkan peningkatan keterampilan pengurus koperasi dalam menyusun laporan keuangan, termasuk Laporan Laba Rugi, Laporan Posisi Keuangan, dan Laporan Arus Kas. Evaluasi akhir mengindikasikan bahwa hasil pendampingan berpotensi mendukung peningkatan kualitas laporan untuk Rapat Anggota Tahunan (RAT) 2025. Meski demikian, pemahaman akuntansi koperasi masih memerlukan peningkatan berkelanjutan
MENGUNGKAP DETERMINAN KEPUTUSAN PEMBELIAN KONSUMEN DALAM INDUSTRI KULINER: BUKTI DARI ELNA CAKE & BAKERY BUKITTINGGI Putri, Gustina Bella Eka; Harahap, Heri Faisal; Alfikri
Ekonomipedia: Jurnal Ekonomi Manajemen dan Bisnis Vol. 2 No. 2 (2024): November 2024
Publisher : Green Engineering Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55043/ekonomipedia.v2i2.236

Abstract

This research was conducted in Bukittinggi City. This study aims to analyze product quality, price location and service simultaneously and partially on purchasing decisions. The number of respondents in the study were 100 respondents. Data collection is done through observation, interviews, questionnaires and documentation. The data is processed quantitatively with the data analysis used in the study is the Classical Assumption test (normality test, multicollinearity and heteroscedasticity test), multiple linear regression analysis and statistical tests (multiple correlation analysis, coefficient of determination, F test and t test). The results of the study based on gender are mostly female with a percentage of 79%. Based on age, the majority of respondents are aged 26-35 (39%). Based on the latest education, the majority have a bachelor's degree (61%). Based on the occupation of the majority of workers who are not written on the questionnaire statement or with other choices with a percentage of 32%. The results of statistical tests based on multiple correlation analysis (R) simultaneously the relationship between the independent variable and the dependent variable is stated to be strong at 80,2%, the coefficient of determination (R2) shows the influence of the variables used by 64,3% while the remaining 35,7% is influenced by other factors not explained in this study.
Determinants of Coffee Farmers’ Income: The Role of Land Area and Production Volume in Pargarutan Jae Village Naimatul Lubis; John Nefri; Heri Faisal Harahap; Reza Mardiyah Amir
Andalasian International Journal of Agriculture and Natural Sciences (AIJANS) Vol. 6 No. 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian, Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/aijans.v6.i1.16-25.2025

Abstract

This study aims to analyze the effect of production land area on the income of coffee farmers in Pargarutan Jae Village, South Tapanuli Selatan. The method used is a quantitative approach involving 109 coffee farmer respondents selected using the accidental sampling method. Data were collected through questionnaires, observations, and documentation, then analyzed using Structural Equation Modeling Partial Least Square (SEM PLS). The results show that the production land area has a significant influence on increasing coffee production, which in turn positively impacts farmers’ income. The majority of farmers have a last education level of vocational high school/general senior high school and are in productive age, with most incomes at the lower-middle level. The validity and reliability of the research instruments have been well tested, with loading factor and AVE values meeting the criteria for convergent and discriminant validity. These findings indicate that managing and increasing the production land area is a key factor in improving the welfare of coffee farmers in the area.
The Role of Land Area as A Mediator in The Relationship between Palm Oil Price and Productivity on Farmers’ Income in Bangko Pusako Rokan Hilir Tsamara Afifah; Heri Faisal Harahap; Silfia Silfia; Reza Mardiyah Amir
Andalasian International Journal of Agriculture and Natural Sciences (AIJANS) Vol. 6 No. 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian, Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/aijans.v6.i1.26-36.2025

Abstract

This study aims to analyze the mediation effect of land area on the relationship between price and productivity on oil palm farmers’ income in Bangko Pusako District, Rokan Hilir Regency. A quantitative approach using Structural Equation Modeling-Partial Least Squares (SEM-PLS) method was employed to analyze data from 155 oil palm farmers selected through accidental sampling technique. The results show that palm oil prices and productivity do not have significant direct effects on farmers’ income. However, land area proves to have a significant direct effect on farmers’ income (T-statistic = 2.208, p-value = 0.028). Mediation analysis reveals that palm oil prices significantly affect income through land area mediation (T-statistic = 2.112, p-value = 0.035), while productivity does not significantly affect income through land area mediation (T-statistic = 1.611, p-value = 0.108). These findings confirm the important role of economies of scale in oil palm farming, where farmers with large land areas have comparative advantages in utilizing market price fluctuations. This research provides theoretical contributions to the development of farmer income analysis models and practical inputs for formulating more effective and targeted oil palm farmer empowerment policies.
Co-Authors Alfikri Amri Syahardi Ariliusra, Azzukhruf Arnayulis, Arnayulis Chairilisa Azzahra Delni Alek Candra Eko Wahyu Apriansyah Fahriansyah, Fahriansah Fauzan Misra Firdaus Firdaus Hanapi, Dedi Hidayat, Luthfy Ida Ayu Putu Sri Widnyani Idris Idris John Nefri Kumbara, Kumbara Michi Iskandar Putri Muhammad Hardian Syaputra Muhammad Irsyad Syaifulloh Akmal Mutia Fitri Chania Naimatul Lubis Nefri, John Putra, Randi Maulika Putri, Gustina Bella Eka Rahman, Arzu Reza Mardiyah Amir Roni Afrizal Roni Afrizal Silfia Silfia Silfia Silfia, Silfia Trifebriana, Indah Tsamara Afifah Ukrita, Indria Veronice Azzukhruf Ariliusra Veronice Veronice Veronika Sriwulantari Vicka Pramudya Putra Viza, Rivo Yulse