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All Journal Ekonis : Jurnal Ekonomi dan Bisnis Akbis: Media Riset Akuntansi dan Bisnis Jurnal Vokasi International Journal of Social Service and Research JIMEBIS International Journal of Accounting & Finance in Asia Pasific Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi AT-TIJARAH: Journal Islamic Banking and Finance Research
Rahmi Raihan
Politeknik Negeri Lhokseumawe
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS TINGKAT BAGI HASIL, INDEKS SAHAM JII DAN PERTUMBUHAN EKONOMI TERHADAP DEPOSITO MUDHARABAH PADA PT BANK SYARIAH MANDIRI DI INDONESIA Hamdani Hamdani; Mizan Mizan; Nusyidah Nursyidah; Rahmi Raihan; Aura Humayrah
Ekonis: Jurnal Ekonomi dan Bisnis Vol 22, No 2 (2020): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v22i2.1980

Abstract

he development of Mudharabah Deposits in conventional and sharia banking is increasingly becoming a choice and getting a positive response from consumers. Mudharabah time deposits are an important component for Islamic banks in collecting funds from the public as an investment. This study aims to conduct an analysis of the level of profit sharing and economic growth seen as an important factor in the development of mudharabah deposits. The data used in this study are secondary data, namely the data for the 2010-2019 quarter period contained on the official website of the Financial Services Authority (OJK), Yahoo Finance and the Central Statistics Agency. The object of research at PT Bank Syariah Mandiri in Indonesia. The analytical method used is multiple linear regression analysis.  Based on the results of this study indicate that the level of profit sharing, JII stock index and economic growth simultaneously have a significant effect on mudharabah deposits. Partially the profit sharing rate and JII stock index have a positive and significant effect on mudharabah deposits. While economic growth partially has a significant negative effect on mudharabah deposits. This study is in line with previous studies and there are differences from previous studies. The results of this study can be used for subsequent studies that want to see the development of mudharabah deposits, especially in Aceh, which has implemented the conversion of conventional banks into Islamic banks.  Keywords : Profit Sharing Rate, JII Stock Index, Economic Growth, Mudharabah Deposits
Perspektif Model Bagi Hasil Laba Usaha Berbasis Syariah Pada Bumdes Sebagai Solusi Mitra Berkeadilan Dasmi Husin; Rusydi Rusydi; Khairil Fata; Rahmi Raihan; Faisal Faisal; Indra Wijaya
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 1 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i1.7446

Abstract

The purpose of this study was to determine the application of the sharia-based profit-sharing model to village enterprise (Bumdes) in Banna Village, Paya Punteut Village, Muara Dua District, Lhokseumawe. Along with the establishment of Bumdes in every village in Indonesia, various operational problems have arisen that threaten business continuity. On the one hand, the existence of Bumdes is very beneficial for improving the welfare of rural communities, but on the other hand it creates various new problems. One of them is the problem of financial records and business profit sharing system. Forcing a profit-sharing model like an established company certainly cannot be done as quickly as possible because the communities and characteristics of village communities are different. Therefore, we need an approach, an appropriate model, that is familiar, but does not hinder the application of financial accounting principles/standards.The research method is descriptive qualitative. This study prioritizes a participatory approach by collecting relevant information from competent sources to be discussed together through Focus Group Discussions (FGD), observation, and preparation of financial reports with a Mudharabah contract (provit sharing). The results of the study show that the application of a sharia-based profit-sharing model requires mutual consent and agreement. In principle there should be no element of coercion and all rights and obligations must be explained in a transparent manner. There is no hidden intention to benefit either party. The principles of accountability and transparency applied by Bumdes Banna Lhokseumawe must be enforced to meet the qualifications for better accounting recording and reporting. Profit sharing is good if you use profit sharing methods, but the terms must be mutually agreed upon in writing and documented.
Training on Grant Proposal Preparation for Non-Profit Organizations in Lhokseumawe City Zusma Widawaty A. Wahab; Elvina Elvina; Nurmila Dewi; Rahmi Raihan; Yetty Tri Putri
International Journal of Social Service and Research Vol. 3 No. 5 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i5.374

Abstract

One of the manifestations of the Tri Dharma of Higher Education is the implementation of the application of science and technology through training charged to the teaching staff of the Lhokseumawe State Polytechnic.  This training is a hands-on practice on preparing grant proposals for non-profit organizations in Lhokseumawe City.  This training aims to help improve the capacity of program staff in drafting grant proposals.  The material provided in this training consists of preparing a workplan, logical frame work, and budget.  This training took place successfully, this can be seen from the success achieved, where 95% of participants already understand how to make grant proposals for non-profit organizations and 5% of participants still have to learn it with the guidance of participants who are already proficient.
ANALYSIS OF FACTORS AFFECTING COMPANY VALUE IN THE PROPERTIES AND REAL ESTATE SECTOR IN ISSI Husna, Rahmatul; Julian Atika, Nisya; Irawati, Chintia; Dewi, Nurmila; Raihan, Rahmi
AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah Vol. 5 No. 2 (2023): AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/attijarah.v5i2.2367

Abstract

This research aims to determine the influence of Debt to Equity Ratio, Return On Equity, Earning Per Share, Company Size and Dividend Policy either partially or simultaneously on the Value of Companies in the Properties & Real Estate Sector listed on the Indonesian Sharia Stock Index. This research was conducted using annual data from 2019 to 2021. The data used in this research is secondary data using published financial reports and accessed through the relevant company websites. The model used in this research is panel data fixed effect model, classical assumption test and hypothesis test with a significance value of 5%. The data processing was carried out using the Eviews12 analysis tool. The results show that Debt to Equity Ratio, Return On Equity, Earning Per Share and Dividend Policy partially have a significant effect on Company Value. However, partial company size does not have a significant effect on company value. Simultaneously Debt to Equity Ratio, Return On Equity, Earning Per Share, Company Size and Dividend Policy together have a significant effect on the Value of Companies in the Properties & Real Estate Sector listed on the Indonesian Sharia Stock Index.
PELATIHAN AKUNTANSI KEUANGAN MASJID BERDASARKAN ISAK 35 Harianto, Syawal; Raihan, Rahmi; Faisal, Faisal; Halim, Abdul; Amin, Haris Al
Jurnal Vokasi Vol 8, No 1 (2024): Maret
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v8i1.5039

Abstract

Manajemen aset dan keuangan masjid yang penuh tanggung jawab mencakup tidak hanya pemeliharaan aset agar tetap baik dan berfungsi optimal, tetapi juga penggunaan dana secara efisien untuk kesejahteraan dan kemakmuran masjid. Tujuan pelaksanaan program pengabdian masyarakat ini adalah untuk melakukan pendampingan dan pelatihan penerapan sistim informasi akuntansi masjid pada pengurus takmir beberapa masjid di Kota Lhokseumawe. Permasalahan yang dihadai mitra adalah catatan transaksi penerimaan dan pengeluaran dana masjid hanya dicatat secara manual dan sifatnya single entry. Pengelolaan dana masjid belum terstruktur sehingga sulit untuk dijadikan media informasi yang dapat digunakan sebagai bahan pengambilan keputusan strategis bagi pengembangan program kerja takmir dan yayasan masjid Baiturrahman pada periode kedepannya. Metode pelaksanaan yang dialakukan adalah melalui dua tahapan yaitu tahap perencanaan dan tahap pelaksanaan. Tahap pelaksanaan kemudian dioperasional menjadi pelaksanaan pendampingan dan pelatihan pencatatan transaksi akuntansi masjid double entry dengan aplikasi excel. Pelaksanaan pengembangan dan penerapan sistim informasi akuntansi masjid. Pelaksanaan pendampingan dan pelatihan pencatatan transaksi akuntansi masjid menggunakan sistim informasi akuntansi masjid. Hasil pengabdian masyarakat menginformasikan bahwa mitra telah mampu menginput transaksi berdasarkan nomer dan nama perkiraan pada siklus akuntansi masjid berbasis excel. Hasil juga menginformasikan adanya sistim informasi akuntansi masjid yang diterapkan oleh mitra dan sesuai dengan standar akuntansi keuangan ISAK 35 yang sangat membantu mitra dalam mengelola dana masjid secara transparan dan akuntabel
THE EFFECT OF TRANSPARENCY AND VILLAGE FUND ALLOCATION ON VILLAGE ECONOMIC GROWTH Rahmi Raihan
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Juli
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i2.319

Abstract

This study aims to analyze the effect of transparency and village fund allocation on village economic growth. The research was conducted in Pidie District using a quantitative approach with Structural Equation Modeling-Partial Least Squares (SEM-PLS). The sample consisted of 325 respondents selected through purposive sampling, representing beneficiaries of village funds. The results show that village fund allocation has a positive and significant effect on village economic growth, while transparency does not have a significant effect. These findings indicate that the success of rural economic development depends greatly on strategic and effective fund allocation. Although transparency is important, it does not directly contribute to economic growth unless accompanied by accountability and effective fund management. Therefore, a combination of strategic financial allocation, transparency, and community participation is essential for promoting sustainable village economic growth.
MATERIAL LOGISTICS RESERVATION PROCEDURE USING SAP AT PT PLN (PERSERO) UP3 LHOKSEUMAWE Rahmah Mutia; Laiya Putri; M. Al Fasha; Alika Zuhra; Intan Cahyani Rachman; Rahmi Raihan,; Yulianisah Yulianisah
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Juli
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v3i2.382

Abstract

This study aims to explain the logistics material reservation procedure implemented at PT PLN (Persero) UP3 Lhokseumawe using the SAP (System Application and Product in Data Processing) system. In its operational process, PT PLN (Persero) requires an efficient and integrated system to support the smooth distribution of logistics materials, especially to support the maintenance and construction of the electricity network. SAP as an Enterprise Resource Planning (ERP) system is used to request, manage, and record materials in a structured and real-time manner, starting from submissions by user units to approval by the Warehouse section through the SAP MM (Material Management) module. The research method used is descriptive qualitative, with data collection techniques through observation, interviews, and documentation. The results of the study indicate that the implementation of the SAP system at PT PLN (Persero) UP3 Lhokseumawe can improve the efficiency of logistics management and reduce the potential for errors in the material request and distribution process. This research is expected to be a reference in the development of logistics information systems in public service-based companies.
ADOPTION OF THE JAMSOSTEK MOBILE (JMO) APPLICATION IN BPJS KETENAGAKERJAAN LHOKSEUMAWE BRANCH Hasya Tillah; Yuna Regita Cahyani; Chilvi Alnura; Rozatun Nufus; Yusmika Indah; Halimatus Sa’diyah; Rahmi Raihan
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2023): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v2i1.391

Abstract

This study examines the implementation of the Jamsostek Mobile Application (JMO) as a digital innovation by BPJS Ketenagakerjaan in delivering services to participants, particularly at the Lhokseumawe Branch Office. The purpose of this research is to analyze the extent of JMO implementation, the features utilized, and the challenges encountered. The research employs a descriptive qualitative method through observation and interviews. The findings show that the JMO application has provided significant benefits such as time efficiency, 24-hour service access, transparency of balance and claims information, and reduced manual administrative burdens. Nevertheless, challenges remain, including limited digital literacy, restricted internet access, and technical issues within the application. User data also indicate fluctuations, these trends highlight the inconsistency of usage despite continuous feature development. Therefore, sustainable socialization, digital literacy improvement (especially for informal workers and the elderly), system stability enhancement, and collaboration with labor communities and digital villages are needed to optimize JMO adoption and strengthen public trust in BPJS Ketenagakerjaan.
Peranan Media Sosial Dalam Meningkatkan Minat Berkunjung Wisatawan Di Kota Sabang Rachman, Intan Cahyani; Indah, Yusmika; Anwar; Raihan, Rahmi
JIMEBIS: Scientific Journal of Students Islamic Economics and Business Vol. 4 No. 2 (2023): JIMEBIS
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jimebis.v4i2.419

Abstract

One technology that is developing rapidly and is part of communication technology is social media. Among various social media currently available, the three most used social media are Facebook, YouTube and Instagram. Facebook is the first social media that makes people in the world connected to each other and continues to develop its features so that it is difficult for old users to leave it. YouTube is a social media that allows someone to upload videos that they have for a long time. Instagram itself is popular because of its practical and simple way of using it. The aim of this research was to see how big a role social media plays in attracting tourists to visit Sabang City. This research was quantitative descriptive. The research method used was simple linear regression. The independent variable used was social media with the indicator being social media which is often used as promotional media such as Facebook, YouTube and Instagram, while the interest in visiting tourists to Sabang City was used as the dependent variable. The influence of social media in increasing tourist interest in the city of Sabang will be measured using the t test. Data collection was carried out by distributing questionnaires to tourists, both local and foreign. The research results show that the regression equation obtained is Y = 39.832 + 0.716X. The results of the t test show that the t count is 2,883, which means the t count is greater than the t table and shows the influence of social media on tourists' interest in visiting Sabang City. The coefficient of determination produces a figure of 12.7%, which shows that social media has an influence of 12.7% on tourist interest in visiting and the remaining 87.3% is influenced by other factors outside the model.
The Mediating Role of Village Funds in the Relationship Between Poverty Rate and Economic Growth in Sumatra, Indonesia Rahmi Raihan; Lianti Lianti; Fakriah Fakriah; Yeni Irawan
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4627

Abstract

This study examines the effectiveness of Village Funds in reducing poverty and promoting economic growth across districts and cities on Sumatra Island, Indonesia. It aims to analyze both the direct and indirect effects of Village Funds on poverty rates and village economic growth using a comprehensive panel dataset from 2018 to 2023. The study applies Structural Equation Modeling (SEM) to explore the mediating role of poverty in the relationship between Village Funds and economic growth, offering new insights into the impact of fiscal decentralization on rural development. Using a quantitative panel data approach with 689 observations from 121 districts and cities, the results indicate that Village Funds significantly enhance village economic growth but do not directly reduce poverty. Poverty rates negatively influence economic growth and partially mediate the relationship between Village Funds and economic growth, though this mediation is not statistically significant. The findings emphasize that the developmental benefits of Village Funds depend on governance quality, fund management, and community engagement. The study provides valuable guidance for policymakers to strengthen institutional capacity and improve fund targeting, supporting inclusive and sustainable rural development.
Co-Authors A Halim Alika Zuhra Amin, Haris Al Anwar Aura Humayrah Chilvi Alnura Dasmi Husin Elvina Elvina Faisal Faisal Faisal Fakriah Fakriah Halimatus Sa’diyah Hamdani, Hamdani Hasya Tillah Indra Wijaya Intan Cahyani Rachman Irawati, Chintia Julian Atika, Nisya Khairil Fata Laiya Putri Lianti Lianti M. Al Fasha Mizan Mizan Nurmila Dewi Nursyidah Rachman, Intan Cahyani Rahmah Mutia Rahmatul Husna, Rahmatul Rozatun Nufus Rusydi Rusydi Syawal Harianto, Syawal Yeni Irawan Yetty Tri Putri Yulianisah Yulianisah Yuna Regita Cahyani Yusmika Indah Zusma Widawaty A Wahab