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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Riset Akuntansi dan Keuangan Jurnal Dinamika Ekonomi Syariah Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Journal Research of Economics and Bussiness Populer: Jurnal Penelitian Mahasiswa International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Paradoks : Jurnal Ilmu Ekonomi Jurnal Kendali Akuntansi Amkop Management Accounting Review (AMAR) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Manajemen Kreatif Jurnal Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Journal of Accounting, Management, Economics, and Business Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan IIJSE Moneter : Jurnal Ekonomi dan Keuangan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital Pajak dan Manajemen Keuangan Journal of Ekonomics, Finance, and Management Studies
Hendra Harmain
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Analisis Efektivitas Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Penerimaan dan Pengeluaran Kas (Studi Pada Koperasi Kementerian Agama Kota Medan) Khairil Fitrah Harahap; Hendra Harmain; Wahyu Syarvina
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 2 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study aims to determine the effectiveness of the Accounting Information System and Internal Control of Cash Receipts and Expenditures in the Cooperative of the Ministry of Religious Affairs of Medan City. The method used in this study is qualitative with descriptive analysis, with data collection techniques through interviews and documentation. The result of this study is that the application of the Accounting Information System on cash receipts and expenditures has been effective and efficient because the parts of the functions in the Cooperative of the Ministry of Religious Affairs of Medan City, one of which is the cash function. The cash function is responsible for the cash flow statement process. In the cash function has been recorded well through software called Smartcoop. This software is very helpful for employees in processing data so that it can present information that is quite clear. The implementation of the Internal Control System in the Medan Regional Office on cash receipts and expenditures at the Cooperative of the Ministry of Religious Affairs of Medan City has been running effectively. There is a separation of functions, namely the cash function and the accounting function where there is no limitation of duties or positions carried out in the process of receiving and disbursing cash.
Analisis Prosedur Pembentukan Kas Besar dalam Sistem Informasi Akuntansi pada PD. Paja Pinang Wira Syahdani; Hendra Harmain
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 2 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Penelitian ini memiliki tujuan untuk mengetahui dan menganalisis prosedur pembentukan kas besar, apakah berpengaruh positif dan signifikan terhadap sistem informasi akuntansi pada PT. PD Paja Pinang. Berdasarkan penelitian yang dilakukan atas prosedur pembentukan kas besar terhadap sistem informasi akuntansi dapat disimpulkan bahwa PT. PD Paja Pinang telah melaksanakan pembentukan kas besar dengan baik dan Sistem informasi akuntansi pada PT. PD Paja Pinang telah berfungsi dengan baik. Pembentukan kas besar positif dan signifikan terhadap sistem informasi akuntansi. Penelitian ini dilakukan di PT. PD. Paja Pinang di Jl. Samanhudi No.15 dari Januari s/d Februari 2023. Hasil penelitian ini menunjukkan bahwa dengan diterapkannya pembentukan kas besar dengan efektif dan efisien maka dapat meningkatkan kualitas sistem informasi akuntansi
Implementation of Accounting for Zakat and Infaq Funds at Baznas in Medan Based on PSAK No. 109 Suhaila Zahra Lesmana; Laylan Syafina; Hendra Harmain
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 2 (2023): Sharia Economic: July, 2023
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 Sylviana Siregar; Nurwani Nurwani; Hendra Harmain
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 2 (2023): Sharia Economic: July, 2023
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 Ferry Dermawan; Yenni Samri Juliaty Nasution; Hendra Harmain
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023
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.
Influence of Auditor Attributes on Performance in Medan Public Accounting Firms Kamilla Ganing Adzani; Hendra Harmain; Siti Anis Nadia Abu Bakar
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i1.67950

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kualitas audit pada Kantor Akuntan Publik (KAP) di Medan, dengan fokus mendalam pada profesionalisme auditor, integritas, pengalaman kerja, dan independensi. Dengan menggunakan metode berbasis kuesioner yang melibatkan sampel sebanyak 30 responden, penelitian ini mengevaluasi dampak langsung masing-masing faktor tersebut terhadap kinerja audit. Temuan ini secara meyakinkan menunjukkan bahwa profesionalisme, integritas, pengalaman kerja, dan independensi secara signifikan mempengaruhi kualitas audit secara individual, dan secara kolektif menjelaskan sekitar 55,5% varian kinerja audit. Kesimpulannya, penelitian ini memberikan pemahaman lebih dalam mengenai pentingnya peran atribut auditor dalam meningkatkan kualitas audit pada KAP di Medan. Temuan ini mempunyai implikasi yang signifikan bagi para praktisi, regulator, dan pemangku kepentingan, memberikan landasan yang kuat untuk meningkatkan standar audit dan integritas pelaporan keuangan, sehingga memperkuat kepercayaan publik terhadap industri akuntansi.
Analisis Penerapan Akuntansi pada Koperasi Mitra Usaha Simpan Pinjam PT Herfinta Falm & Plantation Tanjung Medan Fadilla Khairunnisa Siregar; Hendra Harmain
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 2 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Penelitian ini dilakukan di Koperasi Mitra Usaha Simpan Pinjam PT. Herfinta Falm & Plantation Tanjung Medan yang bertujuan untuk mengetahui kesesuaian Penerapan Akuntansi dengan SAK ETAP. Metode penelitian yang digunakan adalah Deskriptif kualitatif. Data yang dipergunakan peneliti adalah data primer dan data sekunder. Teknik pengumpulan data yang diperlukan yaitu wawancara, observasi. dan dokumentasi. Hasil penelitian menunjukkan bahwa pada proses pelaksanaan akuntansi yang ada, Koperasi Mitra Usaha Simpan Pinjam PT. Herfinta Falm & Plantation Tanjung Medan belum sepenuhnya melakukan pencatatan sesuai dengan SAK ETAP dalam penerapan akuntansi nya terdapat bebarapa laporan yang belum disajikan diantaranya laporan arus kas dan catatan atas laporan keuangan. Berdasarkan hasil penelitian dan pembahasan pada Koperasi Mitra Usaha Simpan Pinjam PT. Herfinta Falm & Plantation Tanjung Medan dapat disimpulkan bahwa penerapan akuntansi belum sepenuhnya berjalan sesuai dengan SAK ETAP tetapi perusahaan sudah melakukan mengidentifikasi bukti dengan adanya laporan neraca saldo.
Pengaruh Literasi Keuangan dan Financial Self Efficacy Terhadap Financial Behavior Pada Generasi Z Lingkungan Kampus UIN Sumatera Utara Raudhah Jannatun; Hendra Harmain; Wahyu Syarvina
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 4 (2023): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i4.673

Abstract

The purpose of this study was to identify and analyze directly or indirectly the influence of financial literacy and financial self-efficacy on the financial behavior of Generation Z in the UIN North Sumatra campus environment. The approach used in this research is a causal approach. The subjects of this study were students of the Sharia Accounting course at the UIN North Sumatra campus. In this study, a questionnaire was used as a data collection technique. Data analysis techniques in this study used a quantitative approach using statistical analysis using validity tests, reliability tests, classical assumption tests, hypothesis testing, and multiple linear analysis. In this study, the SPSS 22 program was used for data processing. The results showed that financial literacy had a positive and significant effect on financial behavior, financial self-efficacy had a negative and insignificant effect on financial behavior, and financial literacy and financial self-efficacy had a positive and significant effect on financial behavior.
Analisis Peran BAPPEDA Pada Perencanaan Pendapatan Asli Daerah (PAD) Di Labuhan Batu Muhammad Reza Mahendra; Hendra Harmain
Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i4.904

Abstract

The research was conducted to find out the role of BAPPEDA in planning Regional Original Income (PAD) in Medan City. This research uses descriptive qualitative methods with data collection techniques, namely interviews and documentation. The results of this research explain that the source of Medan City's Original Regional Income comes from land and building taxes. Apart from that, there are supporting and inhibiting factors in planning the Regional Original Income of Medan City. The role of the Development Planning Agency in planning the Regional Original Income of the City of Medan is to provide recommendations for reports that must be accurate and up-to-date as well as good work programs in order to create the vision and mission that the City of Medan hopes for.
Analisis Sistem Pengendalian Internal Atas Pembayaran Dana Pensiun pada PT. Taspen Persero KCU Medan Aninda Zahra; Hendra Harmain; Wahyu Syarvina
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i2.1829

Abstract

The purpose of this study is to know the implementation of internal control over the payment of pension funds, to find out the procedures for distributing pension funds, and to find out improvements that can be implemented in internal control in the future at PT. Taspen (Persero) KCU Medan. This research method uses qualitative methods with interviews, observation and documentation. The subjects of this research were the head of the financial treasurer and employees of the financial accounting department as well as several pension participants at PT. Taspen Persero KCU Medan. This first result shows that the implementation of the control system and internal procedures has been implemented according to the applicable SOP but there are still delays in salary payments by paying partners due to a lack of information and communication which results in customers complaining about these delays. The results of the second research state that the data recorded in e-dapem and e-karip, especially data on pension dependents, is often not up to date, this condition causes internal parts such as cash to often experience shortages in payment of civil servant pension funds, even in pension payments through transfers. it takes a long time and produces less accurate information.
Co-Authors Adelini Siagian Afifa Umami AGUNG SETIAWAN Alistraja Dison Silalahi Ananda Syahrina Ananda, Diva Aninda Zahra Aryabimo Reksapramudya atika Chalirafi Debana Maharani, Anggun Dede Sri Apriyanti Lombu Dewi Sartika Nasution Dharma, Budi EM Yusuf Iis Fadilla Khairunnisa Siregar Ferry Dermawan Ibnu Sholihin Iga Dwi Wardanah Intan Zhafirah Rizqi Kamilla Ganing Adzani Khairil Fitrah Harahap Khairul Hasanah Laila Nursaputri Laylan Syafina Lumban Aritonang M. Putra Abdul Rozak Barus M. Reza Shah Fahlevi Lubis M. Yusril Aziz M.Lathief Nasution Mohd Idris Dalimunthe Muammar Khadafi Muammar Khaddafi Muhammad Lathief Ilhamy Nasution Muhammad Reza Mahendra Muhammad Syahbudi Muhammad Zauki Hafiezh Munadya Puteri Andisty Murdifin Azhar Nanda Dian Tama Nirwana, Nirwana Afiah Hidayati NUR AHMADI BI RAHMANI Nur Ainun Nuri Aslami Nurlaila Nurwani Nurwani Nurwani Nurwani, Nurwani Purnama Ramadani Silalahi Rahmat Daim Harahap Rahmi Pamela Putri Rahmi Syahriza Raudhah Jannatun Rico Nur Ilham Ridwan Zulmi Rispa Amelia Salwa Fadhillah Senly Ardalena Damanik Sharifah Norhaliza Siti Anis Nadia Abu Bakar Siti Nurhaliza Siti Nurhalizah Lubis Sugianto Suhaila Zahra Lesmana Sylviana Siregar Tambunan, Khairina Tri Agustin Ritonga Tuti Anggraini Wahyu Syarvina Wardatussyfa Wardatussyfa Wira Syahdani Yenni Samri Juliati Nasution Yenni Samri Juliaty Nasution