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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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Analysis of The Application of Environmental Cost Accounting at PT. Buana Wiralestari Mas Debana Maharani, Anggun; Yenni Samri Juliati Nasution; Hendra Harmain
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 1 (2024): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i1.2467

Abstract

PT Buana Wiralestari Mas is a private company engaged in the plantation and palm oil processing plant, which is a subsidiary of PT Sinar Mas, emphasizes its responsibility to the environment by managing environmental costs arising from its operational activities. Impairment or costing is how PT Buana Wiralestari Mas recognizes environmental costs and allocates that value to environmental stewardship. Environmental costs are calculated using rupiah values that are comparable to past value practices. Overhead costs, transportation, and auxiliary materials are examples of production costs included in the presentation of environmental costs. In practice, the company has not prepared a special report on environmental costs, but has included these costs in the general financial statements. The results show that PT Buana Wiralestari Mas faces several challenges related to environmental cost accounting, including the expansion of disclosure and improvement of the cost measurement system.
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.  
Analisis Anggaran Biaya Operasional Dan Kinerja Keuangan Dalam Standar Operasional Prosedur (Sop) Perkebunan Di PTPN IV Regional I Kebun Dusun Hulu Senly Ardalena Damanik; Hendra Harmain; Tuti Anggraini
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.1960

Abstract

PTPN IV Regional 1 Kebun Dusun Hulu menghadapi tantangan dalam mengoptimalkan efisiensi biaya operasional untuk meningkatkan kinerja keuangan, sehingga perlu dilakukan analisis anggaran biaya operasional dan penerapan Standar Operasional Prosedur (SOP) yang efektif. Penelitian ini bertujuan untuk membahas analisis Anggaran Biaya Operasional dan Kinerja Keuangan Dalam Standar Operasional Prosedur (SOP) di PTPN IV Regional 1 Kebun Dusun Hulu. Peneliti menggunakan pendekatan kualitatif dengan studi kasus deskriptif dan analisis data perhitungan varians untuk menganalisis anggaran biaya operasional dan kinerja keuangan di PTPN IV Regional 1 Kebun Dusun Hulu. Teknik pengumpulan data yang digunakan meliputi observasi partisipan dan analisis dokumen. Disimpulkan bahwa PTPN IV Regional I Kebun Dusun Hulu berhasil mengendalikan anggaran biaya operasional secara efektif dari tahun 2022 hingga 2024, yang berdampak positif pada peningkatan kinerja keuangan. Penerapan Standar Operasional Prosedur (SOP) berperan penting dalam memastikan pengelolaan anggaran berjalan terstruktur dan akuntabel. Integrasi pengendalian anggaran yang ketat dengan SOP yang disiplin mendukung tercapainya stabilitas keuangan dan pertumbuhan profitabilitas perusahaan secara berkelanjutan. Berdasarkan keterangan dan hasil diatas, menunjukkan bahwa penerapan SOP efektif dalam memperkuat efisiensi dan akuntabilitas keuangan perkebunan negara.
Analisis Rencana Keuangan dan Manajemen Keuangan Masjid Dalam Mensejahterakan Masyarakat Dewi Sartika Nasution; Hendra Harmain; Nurwani Nurwani
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.9648

Abstract

The mosque is one of the centers of guidance and development of the Islamic community. It requires a solid financial plan and financial management due to the large amount of donations. A good financial plan and financial management will encourage the welfare of the local community. This study aims to analyze the extent of the mosque's financial plan and financial management, and how much it contributes to community welfare. The method used by researchers in this study is descriptive qualitative method. The data collection techniques used in this study were observing the environment of the three mosques and interviewing resource persons at the five mosques in Padang Lawas Regency. The results of this study are that the financial plan and financial management have been managed quite well. The contribution of the mosque's financial plan and financial management has also been quite large in generating community welfare. Through an independent business at the Miftahul Jannah Grand Mosque in the form of a drinking water depot, the community has felt its influence, namely the price for a gallon of drinking water sold cheaper than the market price. Empowerment of orphans and donations to the poor are also carried out by these five mosques.
THE EFFECT OF ISLAMIC SOCIAL REPORTING MODERATION AND ISLAMICITY PERFORMANCE INDEX ON THE MILLENNIAL GENERATION THIRD-PARTYFUNDS Laila Nursaputri; Hendra Harmain
Jurnal Dinamika Ekonomi Syariah Vol. 13 No. 1 (2026): Jurnal Dinamika Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah, Universitas Pangeran Diponegoro Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53429/jdes.v13i1.2137

Abstract

This study aims to analyze the moderating effect of Islamic social reporting, Islamicity performance index on millennial generation on third party funds through Islamic social reporting as a moderating variable. This study uses quantitative methods. This study uses purposive sampling in taking samples from a population of 18 millennial generations. Data analysis uses multiple linear regression and moderate regression analysis (MRA). The results show that ISR has a significant effect on the Islamic Performance index in millennial generation banking. The Islamic Performance index does not have a significant effect on the millennial generation on third party funds. Likewise, the millennial generation does not have an effect on third party funds in Islamic banking. ISR has a significant effect on the Islamic Performance index in the millennial generation. ISR is only able to moderate the effect on financial performance in the millennial generation. However, the Islamic Performance index is not able to influence the millennial generation on third party funds. ISR, IPI has a coefficient value of -0.160, a t-value of -2.246 and a sig. value. 0.039 < 0.05, meaning that ISR can moderate the influence of IPI on the millennial generation (H5 is accepted). Ipi and the millennial generation have a coefficient value of -0.003, a t-count value of -0.250 and a sig. value of 0.806 > 0.05, meaning that Ipi and the millennial generation cannot moderate the influence on third parties (H6 is rejected). Ipi's Isr has a coefficient value of -0.064, a t-count value of -0.728 and a sig. value of 0.477 > 0.05, meaning that ISR cannot moderate the influence of IPI on the millennial generation (H7 is rejected).
RESPONSE AND STRATEGY FOR HANDLING FLASH FLOODS AND LANDSLIDES IN BENER MERIAH AND TAKENGON: A CASE STUDY OF AID FROM THE IAEB Muammar Khaddafi; Chalirafi; Hendra Harmain; Mohd Idris Dalimunthe; Alistraja Dison Silalahi
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 3 (2025): November 2025 - February 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19464821

Abstract

This study aims to understand the responses, strategies, constraints, and roles of communities in managing flash floods and landslides in Bener Meriah and Takengon Regencies. Using a qualitative approach with a case study design, data were collected through in-depth interviews, participant observation, and secondary documents. Analysis was conducted thematically to identify patterns, themes, and meanings of disaster management practices in the field. The results show that this disaster caused multidimensional impacts, including loss of life, mass displacement, and damage to critical infrastructure. The IAEB and related institutions implemented a priority needs-based strategy, cross-institutional collaboration, utilization of GIS technology, and social and infrastructure rehabilitation. The main constraints included limited access, resources, coordination, and the psychosocial conditions of the affected communities. Synergy between the IAEB and local communities through community-based emergency response groups proved effective in accelerating recovery and reducing disaster risk. This study emphasizes the importance of an integrated, participatory, and needs-based approach in increasing regional resilience to disasters.
IMPLEMENTASI DAN OPTIMALISASI SISTEM AKUNTANSI BERBASIS AKRUAL DALAM MENINGKATKAN KUALITAS PELAPORAN PEMERINTAH Safrizan Safrizan; Zuhrinal M Nawawi; Hendra Harmain
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5796

Abstract

Penelitian ini mengkaji implementasi sistem akuntansi berbasis akrual di BKPSDM Kabupaten Aceh Barat Daya dalam meningkatkan kualitas pelaporan keuangan. Kendala teknis dan keterbatasan pelatihan pegawai masih menjadi hambatan utama dalam optimalisasi sistem ini. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus, mengandalkan data primer dari wawancara serta data sekunder dari dokumentasi dan laporan keuangan. Hasil penelitian menunjukkan bahwa meskipun sistem ini meningkatkan transparansi dan akurasi pencatatan keuangan, tantangan teknis dan kesiapan sumber daya manusia masih menjadi kendala signifikan. Kesimpulannya, implementasi sistem akuntansi berbasis akrual tidak hanya memerlukan reformasi teknologi tetapi juga penguatan kapasitas kelembagaan dan sumber daya manusia untuk mencapai efektivitas optimal.
Co-Authors Adelini Siagian Afifa Umami AGUNG SETIAWAN Alistraja Dison Silalahi Ananda Syahrina Ananda, Diva Aninda Zahra Aryabimo Reksapramudya atika Chalirafi, 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 Safrizan Safrizan 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 Zuhrinal M. Nawawi