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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Riset Akuntansi dan Keuangan 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
Unknown Affiliation
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 Pengaruh Sistem Informasi Akuntansi Penerimaan Kas dalam Peningkatan Pengendalian Intern (Studi pada PT. PD. Paya Pinang) Agung Setiawan; Hendra Harmain
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 1 No. 3 (2023)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v1i3.724

Abstract

PT. PD. Paja Pinang is a company that is engaged in the field of palm coconut and rubber planting which includes 3 companies of them: PT. P. Paya Pinang, P. D. Hasjrat Tjipta, PT. Source Sawit Makmur located in Medan, the company became the focus of this research. A good accounting information system involves internal control, which both run side by side. The research is aimed at finding out whether the company's cash receipt accounting information system runs in accordance with existing procedures, and can improve internal control. This research uses a qualitative approach, in which researchers use data collection techniques through observations, interviews, and libraries. (Library research). The results of the research show that PT. PD. Paya Pinang has implemented the cash receipt accounting information system has worked well in accordance with the procedures that have been made by the company and can improve internal control well.
Analisis Pengaruh Pelayanan Mekanik, Lokasi, Perusahaan, dan Garansi Produk Terhadap Kepuasan Pelanggan Astra Honda Authorized Service Station Kecamatan Galang Ibnu Sholihin; Hendra Harmain; Muhammad Syahbudi
Populer: Jurnal Penelitian Mahasiswa Vol. 2 No. 1 (2023): Maret : Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v2i1.541

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pelayanan mekanik, lokasi perusahaan, garansi produk terhadap kepuasan pelanggan di Bengkel AHASS Galang. Sampel dalam penelitian ini adalah para pelanggan Bengkel AHASS Galang yang diambil dengan teknik purposive sampling berjumlah 91 responden. Dikumpulkan melalui kuisioner terbuka, kemudian dianalisis dengan menggunakan metode Regresi Linier Berganda. Berdasarkan hasil penelitian dapat disimpulkan bahwa pelayanan mekanik, lokasi perusahaan dan garansi produk berpengaruh positif dan signifikan secara parsial maupun simultan terhadap kepuasan pelanggan di Bengkel AHASS Galang.
Analisis Laporan Keuangan Masjid Berbasis ISAK No. 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba (Studi Kasus 5 Masjid di Kabupaten Simalungun) Nirwana, Nirwana Afiah Hidayati; Hendra Harmain; Nurwani, Nurwani
Journal Research of Economic and Bussiness Vol. 4 No. 01 (2025): Januari 2025
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v4i01.1061

Abstract

This research aims to determine the financial records of mosques in Simalungun Regency and implement the Interpretation of Financial Accounting Standards (ISAK) No. 35 concerning the presentation of financial reports of non-profit oriented entities. This research uses a descriptive qualitative approach method using primary data sources from direct sources or first parties, in this case mosque administrators, as well as secondary data, namely data in the form of books, notes and other documents related to the research object. The data collection techniques used in this research are observation, interviews and documentation techniques. Based on the results of data analysis, research results showed that the recording of the financial reports of the five mosques was not in accordance with ISAK No. 35 due to the management's limited knowledge of accounting and financial reporting. Therefore must creates an accounting cycle for the financial data obtained from the five mosques using financial data for July 2020, starting from the general journal to the financial report in accordance with ISAK No. 35, which includes the Financial Position Report, Comprehensive Income Report, Report on Changes in Net Assets, Cash Flow Statements, and Notes to Financial Statements. It is hoped that this will be able to assist mosque administrators in recording financial reports in the following period to improve the quality of financial reports so that they comply with ISAK No. 35. Keyword: ISAK No. 35, Non-profit Oriented Entity, Financial Statements
Pengaruh Literasi Keuangan, Kemudahan, Serta Kebermanfaatan dalam Keputusan Pengguna an E-Money pada Peningkatan Kinerja UMKM di Kota Medan Rahmi Pamela Putri; Hendra Harmain; Nuri Aslami
Pajak dan Manajemen Keuangan Vol. 2 No. 2 (2025): April : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i2.1112

Abstract

This study aims to determine the effect of financial literacy, ease, and usefulness in the decision to use e-money on improving the performance of MSMEs in Medan City. Where researchers want to see how much influence financial literacy has on the decision to use e-money, how much influence ease of use has on the decision to use e-money, how much influence usefulness of use has on the decision to use e-money, how much influence financial literacy, ease, and usefulness in the decision to use e-money on improving the performance of MSMEs in Medan City. The dependent variable is the decision to use e-money, the independent variables are financial literacy, ease of use of e-money, and usefulness of use of e-money. This research method uses a quantitative method. The data used is primary data. Primary data was obtained using a data collection tool in the form of a questionnaire from a sample of 100 MSME actors with the help of the SPSS 25.0 program. The results of the study showed that F Calculation was 35.743> F table (3.090). With a probability value of 0.000 (p <0.05). This means that the variables of Financial Literacy (X1), Ease of Use of E-Money (X2), and Usefulness of Use of E-Money (X3) together have a significant influence on the decision to use e-money to improve the performance of MSMEs in Medan City.
DETERMINING SELLING PRICE USING FULL COSTING AND VARIABLE COSTING METHODS AT EKA JAYA OPAK FACTORY Rispa Amelia; Sugianto; Hendra Harmain
International Journal of Cultural and Social Science Vol. 6 No. 3 (2025): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v6i3.1165

Abstract

This study aims to assess the accuracy of production cost calculations, which serve as the foundation for determining an appropriate cost of sales. A descriptive qualitative approach was employed, with data collected through direct observation and interviews. The data includes production details, raw material costs, labor costs, and factory overhead costs over a specified period. The study highlights the potential impact of pricing strategies on consumer behavior: a selling price that is too high compared to competitors may lead consumers to opt for cheaper alternatives, while an excessively low price risks underpricing. The findings revealed significant discrepancies in production cost calculations. The company's simplified method resulted in lower costs compared to both the variable costing and full costing methods. The difference between the company's method and full costing suggests the potential for underpricing, as it neglects certain cost components, particularly fixed overhead costs. In contrast, the full costing method offers a more comprehensive and accurate cost analysis, which is crucial for determining sustainable and competitive selling prices.
IAEB IMPLEMENTS MOU WITH 25 UNIVERSITIES FROM INDONESIA AND MALAYSIA AT UITM MELAKA Nurlaila; Hendra Harmain; Alistraja Dison Silalahi; Muammar Khaddafi; Rico Nur Ilham; Em Yusuf Iis
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 2 (2024): July-October 2024
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i2.1852

Abstract

IAEB has signed an MoU with 25 universities from Indonesia and Malaysia at UITM Melaka. This collaboration aims to increase academic collaboration, research and student exchanges. With this MoU, it is hoped that greater opportunities will be created in the development of higher education in both countries. This signing signifies a joint commitment to increasing collaboration in the fields of academics, research and student exchanges, as well as strengthening higher education networks in the region. This is expected to bring significant benefits to all parties involved.
"THE EFFECT OF INDEPENDENT ECONOMIC ACTIVITIES OF THE MUHAMMADIYAH KWALA MADU STABAT ISLAMIC BOARDING SCHOOL FOR STAKEHOLDERS" Siti Nurhalizah Lubis; Nurlaila; Hendra Harmain; Murdifin Azhar; M.Lathief Nasution; Sharifah Norhaliza; Muammar Khadafi
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 3 (2024): November 2024 - February 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i3.2316

Abstract

Islamic boarding schools, known as Pondok Pesantren, are the oldest educational institutions in Indonesia. Besides their educational role, Pondok Pesantren also play a significant role in the economy due because of their large number with, 37.000 islamic boarding school in total and 4.8 million students across various regions. This substantial economic potential should be harnessed through self-sustaining economic activities, such as those carried out by Pondok Pesantren Muhammadiyah Kwala Madu Stabat. This particular pesantren has engaged in independent economic activities by establishing a corporation that independently produces bottled mineral water. The purpose of this study is to investigate the impact of these self-sustaining economic activities at Pondok Pesantren Muhammadiyah Kwala Madu Stabat on its stakeholders. The method employed involved economic empowerment of the pesantren through workshops with a knowledge and insight transfer approach. The results of the study indicate that the self-sustaining economic activities at Pondok Pesantren Muhammadiyah Kwala Madu Stabat have had a significant impact on its stakeholders. Evidence of this impact includes increased economic inclusion and economic circulation in the surrounding environment of Pondok Pesantren Muhammadiyah Kwala Madu Stabat.
The Role of Digitalization in Moderating the Influence of Self-Service Technology on Customer Satisfaction at Bank Sumut Syariah Branch Tebing Tinggi Ananda, Diva; Muhammad Syahbudi; Hendra Harmain
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2793

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana layanan self-service Technology di Bank Sumut Syariah Cabang Tebing Tinggi berdampak terhadap kepuasan nasabah dipengaruhi oleh digitalisasi yang berperan sebagai variabel moderasi. Studi ini bersifat kuantitatif. Dalam penelitian ini, nasabah Bank Sumut Syariah Cabang Tebing Tinggi dilibatkan dalam penelitian ini. Jumlah sampel yang diambil adalah 100 orang, menggunakan rumus Slovin untuk sampling acak. Kualitas data, asumsi klasik, regresi moderasi, kelayakan model (f), hipotesis, dan koefisien determinasi adalah beberapa cara dalam mengolah dan analisis data yang dipakai dalam penelitian ini. Hasil studi ini menunjukkan bahwa digitalisasi secara positif mempengaruhi self service technology terhadap variabel kepuasan pelanggan.
Pengaruh Leverage dan Likuiditas terhadap Profitabilitas Perusahaan Asuransi Syariah di Indonesia M. Yusril Aziz; Hendra Harmain; Purnama Ramadani Silalahi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (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.v5i8.4231

Abstract

The purpose of this research is to see how leverage (measured by Debt to Equity Ratio) and liquidity (measured by Current Ratio) affect profitability (measured by Return on Equity) in Indonesian Sharia Insurance Companies. The independent variables in this research are Debt to Equity Ratio and Current Ratio, while the dependent variable is Return on Equity. The data analyzed comes from the company's annual financial reports from 2017 to 2021. The research results show a simultaneous test result or F test of 7.129 with a sig value of 0.000. Fcount 7.129 > Ftable 2.76 with a sig value of 0.00 < 0.05 indicates that the hypothesis in this research or H1 can be accepted which states that the Debt to Equity Ratio and Current Ratio both have a significant influence on Return On Equity. The research results show that.  
Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah (SAKD), Pemanfaatan Teknologi Informasi Dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada Pemerintahan Desa Kecamatan Besitang M. Putra Abdul Rozak Barus; Hendra Harmain; Khairina Tambunan
Manajemen Kreatif Jurnal Vol. 1 No. 4 (2023): November: Manajemen Kreatif Jurnal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v1i4.2149

Abstract

This research aims to determine the effect of understanding the Regional Financial Accounting System (SAKD), the use of information technology, and internal control on the quality of financial reports in the Besitang District Village Government. This research uses quantitative methods with an associative approach, data collection techniques using questionnaires, the number of samples in this research is 45 people from the Village Work Unit (SKPD) who are involved in financial preparation reports at the Besitang District village/district office. The sampling technique uses a saturated sampling technique. Data were analyzed using multiple linear regression methods. The results of this research show that Understanding the Regional Financial Accounting System (SAKD) partially has a significant effect on the Quality of Financial Reports in the Besitang District Village Government, while the partial use of Information Technology and Internal Control does not have a significant effect on the Quality of Financial Reports in the Besitang District Village Government. Understanding the Regional Financial Accounting System (SAKD), Utilization of Information Technology, and Internal Control simultaneously have a positive and significant effect on the Quality of Financial Reports in the Besitang District Village Government.
Co-Authors Adelini Siagian Afifa Umami AGUNG SETIAWAN Alistraja Dison Silalahi Ananda Syahrina Ananda, Diva Aninda Zahra Aryabimo Reksapramudya atika Debana Maharani, Anggun Dede Sri Apriyanti Lombu 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 Laylan Syafina Lumban Aritonang M. Putra Abdul Rozak Barus M. Reza Shah Fahlevi Lubis M. Yusril Aziz M.Lathief Nasution 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