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All Journal Jurnal Proaksi Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Cakrawala Ilmiah Imagine
Rahmat Daim Harahap
Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sumatera Utara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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ANALISIS PENCEGAHAN PRAKTIK PENCUCIAN UANG (MONEY LAUNDERING) MELALUI PENERAPAN KNOW YOUR CUSTOMER PRINCIPLE PADA BANK SUMUT SYARIAH Rini Muthi’ah; Mustapa Khamal Rokan; Rahmat Daim Harahap
Jurnal Cakrawala Ilmiah Vol. 2 No. 1: September 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jcijurnalcakrawalailmiah.v2i1.3517

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan KYCP dalam upaya pencegahan praktik pencucian uang (money laundering) pada Bank Sumut Syariah serta bagaimana pengawasan terhadap penerapan KYCP yang dilakukan oleh DPS di Bank Sumut Syariah dan juga bagaimana kendala dalam penerapan KYCP dalam upaya pencegahan praktik pencucian uang pada Bank Sumut Syariah. Metode penelitian yang digunakan adalah kualitatif deskriptif. Pengumpulan data dilakukan dengan cara wawancara, observasi, dan dokumentasi. Penelitian ini dilakukan di Bank Sumut Kantor Pusat (Unit Usaha Syariah) yang berada di Jl. Imam Bonjol No.18, Madras Hulu, Kec. Medan Polonia, Kota Medan, Sumatera Utara 20212. Pada Bank Sumut Kantor Pusat ini, untuk Unit Usaha Syariahnya sendiri terletak di lantai 9. Hasil penelitian menunjukkan bahwa penerapan Know Your Customer Principle pada Bank Sumut Syariah mencakup pada Kebijakan Pengorganisasian, Kebijakan Penerimaan dan Identifikasi Nasabah, Kebijakan Pemantauan dan Pengkinian, Kebijakan Penatausahaan Dokumen dan Pelaporan, dan Kebijakan Manajemen Risiko. Bentuk Pengawasan yang dilakukan oleh Dewan Pengawas Syariah terhadap Prinsip Mengenal Nasabah berupa pemeriksaan berkala ke cabang syariah maupun cabang pembantu syariah. Kendala yang dihadapi dalam penerapan Know Your Customer Principle berasal dari bank itu sendiri dan dari nasabah.
Evaluation of Accounts Receivable Accounting and Its Relation to the Presentation of Financial Statements (Case Study at PDAM Tirta Silaupiasa, Asahan District) Dini Azlina Pane; Rahmat Daim Harahap
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i2.1050

Abstract

Credit sales are one of the ways companies do to expand and enlarge sales results. The company made credit sales which then resulted in receivables. The purpose of this research is to find out the sales process that occurs in the Regional Drinking Water Company (PDAM) Tirta Silaupiasa, Asahan Regency. Sales made by the Regional Drinking Water Company (PDAM) Tirta Silaupiasa, Asahan Regency, namely sales on credit, is a policy carried out by the Regional Drinking Water Company (PDAM) Tirta Silaupiasa, Asahan Regency to customers, with the aim of increasing sales volume. While the Regional Drinking Water Company (PDAM) Tirta Silaupiasa Asahan Regency itself uses the method of recording losses, namely by using the accrual basis method in accounting records in accordance with SAK-ETAP, this aims to minimize losses that usually occur. In addition, in the accrual basis method in accordance with SAK-ETAP, an estimate of the amount of losses on receivables that is charged to the customer in question is carried out at the end.
Effect of Accounts Receivable Turnover on Liquidity Level in Regional Drinking Water Company (PDAM) Tirta Silaupiasa, Asahan Regency Anggi Mayasari Lubis; Rahmat Daim Harahap
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i2.1052

Abstract

This research aims to analyze the influence of accounts receivable turnover on the level of liquidity in the Regional Drinking Water Company (PDAM) Tirta Silaupiasa, Asahan Regency. This research method uses quantitative methods. Data collection techniques used are observation and literature review. The data analysis technique used is linear regression analysis, product moment correlation and the coefficient of determination. Data analysis shows that the correlation coefficient of -0.716 which is the relationship between accounts receivable turnover and the level of liquidity in PDAM Tirta Silaupiasa Asahan Regency is strong. Receivable turnover has an effect on liquidity as much as 51.3%..
Analysis of the Application of the Accurate Accounting System in the Recording of Financial Statements of PT. The Great Ocean Ocean Selly Febriana; Rahmat Daim Harahap
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i2.1062

Abstract

The Accurate Accounting System is a software tool used by companies to prepare computerized financial reports. This study takes the title Analysis of the Application of Accurate Accounting Systems in the Recording of Financial Statements of PT. The Great Ocean Ocean. This research uses descriptive qualitative method. This study aims to determine how the application of the Accurate Accounting System. Research conducted by the author is a shipping company. This company already uses an Accurate Accounting System in inputting the company's financial statements. The results of this study are that in implementing the Accurate Accounting System there are no obstacles or problems, so it can still make it easier for employees to input financial reports. In implementing an Accurate Accounting System in this company, there are several advantages that are known by researchers. Therefore researchers conducted research on the application of Accurate Accounting Systems in companies.
Analysis of Fixed Asset Listing in the Legal Section of the Medan City Secretary at the Medan Mayor's Office Sherlita Mardiani; Rahmat Daim Harahap
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i4.932

Abstract

The purpose of this research is to find out how the recording of fixed assets in the Legal Section of the Medan City Secretary at the Medan Mayor's Office. This study researched and collected data using descriptive qualitative methods in the form of direct data that was processed in the form of tables and additional data through books, the internet and related articles. The results of this study indicate that the Medan Mayor's Office, including the Medan Regional Secretary's Legal Section, has been truly optimal in managing fixed assets from the submission of the Medan City Regional Secretary General Section in the past year.
Restaurant Taxpayer Billing System at the Medan City Regional Tax and Retribution Management Agency in 2022 Salimah Salimah; Rahmat Daim Harahap
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i4.1009

Abstract

In collecting taxes is a major aspect and must be considered by the government at all levels of central and local. Because tax collection in general is an effort where taxpayers must pay their taxes, their tax debts, pay off collection fees and arrange and warn to take billing actions such as forced letters, confiscate, and sell confiscated goods. In this study, conducted on the restaurant tax collection system at the Medan City BPPRD, this study aims to determine whether the restaurant tax billing system carried out at the Medan City BPPRD is in accordance with regulation No.19 of 2000. This research includes qualitative descriptive research. The research subject is the Medan City BPPRD Office. The restaurant tax imposition rate at the Medan City Tax and Levy Management Agency is 10% (ten percent) and the procedure for collecting restaurant taxes at the Medan City Tax and Levy Management Agency uses one system, namely the Self Assessment System.
The Role of Restaurant Taxes in Increasing Medan City's Original Revenue Syifa Alhusna; Rahmat Daim Harahap
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i4.1010

Abstract

Restaurant Tax is a tax on the services provided by the restaurant. A restaurant is a facility that provides food and/or beverages with a fee, which includes restaurants, cafeterias, canteens, stalls, bars, and the like. This study aims to determine the role of restaurant tax in increasing the original income of the Medan City area. The data used is qualitative. This research uses descriptive qualitative research methods. Based on the results of the study, the role of Restaurant Tax is quite influential as a source of regional taxes which is an element in PAD as a support for the implementation of national development.
PENGARUH KEPEMIMPINAN DAN EFIKASI DIRI TERHADAP INOVASI DALAM BERWIRAUSAHA PASCA PANDEMI COVID-19 PADA SEKTOR EKONOMI KREATIF DI KOTA MEDAN Diza Rahmi Puteri Rahayu; Marliyah Marliyah; Rahmat Daim Harahap
Jurnal Imagine Vol 2 No 2 (2022): Jurnal Imagine Desember 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Desain dan Bisnis Bali

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

Abstract

The creative industry is an industry that originates from the utilization of individual skills, creativity and talents in creating wealth and employment opportunities that focus on empowering creativity and creation. This study aims to determine the effect of leadership and self-efficacy on innovation in entrepreneurship after the Covid-19 pandemic in the creative economy sector in the city of Medan. The research method used is quantitative research with a descriptive approach. Data collection technique is by distributing questionnaires to respondents and observation. The results of the study show that leadership and self-efficacy have a positive and significant effect on innovation in entrepreneurship after the Covid-19 pandemic in the creative economy sector in Medan City.
Evaluation of Accounts Receivable Accounting and Its Relation to the Presentation of Financial Statements (Case Study at PDAM Tirta Silaupiasa, Asahan District) Dini Azlina Pane; Rahmat Daim Harahap
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i2.1050

Abstract

Credit sales are one of the ways companies do to expand and enlarge sales results. The company made credit sales which then resulted in receivables. The purpose of this research is to find out the sales process that occurs in the Regional Drinking Water Company (PDAM) Tirta Silaupiasa, Asahan Regency. Sales made by the Regional Drinking Water Company (PDAM) Tirta Silaupiasa, Asahan Regency, namely sales on credit, is a policy carried out by the Regional Drinking Water Company (PDAM) Tirta Silaupiasa, Asahan Regency to customers, with the aim of increasing sales volume. While the Regional Drinking Water Company (PDAM) Tirta Silaupiasa Asahan Regency itself uses the method of recording losses, namely by using the accrual basis method in accounting records in accordance with SAK-ETAP, this aims to minimize losses that usually occur. In addition, in the accrual basis method in accordance with SAK-ETAP, an estimate of the amount of losses on receivables that is charged to the customer in question is carried out at the end.
Effect of Accounts Receivable Turnover on Liquidity Level in Regional Drinking Water Company (PDAM) Tirta Silaupiasa, Asahan Regency Anggi Mayasari Lubis; Rahmat Daim Harahap
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i2.1052

Abstract

This research aims to analyze the influence of accounts receivable turnover on the level of liquidity in the Regional Drinking Water Company (PDAM) Tirta Silaupiasa, Asahan Regency. This research method uses quantitative methods. Data collection techniques used are observation and literature review. The data analysis technique used is linear regression analysis, product moment correlation and the coefficient of determination. Data analysis shows that the correlation coefficient of -0.716 which is the relationship between accounts receivable turnover and the level of liquidity in PDAM Tirta Silaupiasa Asahan Regency is strong. Receivable turnover has an effect on liquidity as much as 51.3%..
Co-Authors Anggi Mayasari Lubis Dini Azlina Pane Diza Rahmi Puteri Rahayu Kusmilawaty Kusmilawaty Marliyah Mustapa Khamal Rokan Rini Muthi’ah Salimah Salimah Salwa Fadhillah Selly Febriana Sherlita Mardiani Syifa Alhusna