Article Per Year (5 Year)
p-Index From 2021 - 2026
1.503
P-Index
This Author published in this journals
All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial MES: Journal of Mathematics Education and Science Jurnal Fokus Manajemen Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Abdimas Hawari Journal of Management, Economic, and Accounting
, Syahrial Hasanuddin Pohan
UNIVERSITAS PEMBANGUNAN PANCA BUDI
Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
PRAKTIK ZAKAT PERTANIAN MASYARAKAT MUSLIM DESA LAU GUMBA Hartato Rianto; Syahrial Hasanuddin Pohan; Sakban Lubis
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 5 (2022): NUSANTARA :Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v9i5.2022.1964-1969

Abstract

Tujuan penelitian ini adalah untuk mengetahui bagaimana praktik zakat infak sedekah masyarakat muslim di Desa Lau Gumba. Merumuskan kekurangan dan kelebihan atas pemahaman dan implementasi zakat yang dilakukan masyarakat, sehingga penelitian ini dapat dijadikan sebagai salah satu bahan dalam mengevaluasi diri masyarakat dengan menyesuaikan dengan syariat islam, serta dapat menjadi rujukan bagi peneliti lain dalam penelitian tentang perkembangan filantropi islam. Peneliti ini merupakan penelitian empiris yang datanya didapatkan dilapangan dengan melakukan wawancara, observasi dan menyebar Kuisioner yang tersedia. Data yang diperoleh akan dianalisis secara kualitatif dengan menggunakan deskriptif analitik. Hasil penelitian ini menunjukan bahwa pemahaman petani muslim di Desa Lau Gumba mengenai zakat pertanian masih bersifat umum, para petani muslim belum mampu menghitung zakat pertanian sesuai dengan syariat islam. Implementasi penyaluran dana filantropi islam juga dilakukan secara tradisional.
RESISTENSI UMKM PADA MASA PANDEMI COVID 19 Wulan Dayu; Syahrial Hasanuddin Pohan; Nurul Aswaliyah Hasibuan
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 7 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i7.2023.3655-3668

Abstract

Tujuan penelitian ini adalah untuk mengetahui upaya yang dilakukan oleh pelaku UMKM untuk tetap dapat resisten dalam menghadapi depresiasi ekonomi akibat covid 19. Penelitian ini akan mendeskripsikan secara mendalam inovasi-inovasi baru yang dilakukan oleh umkm dalam memasarkan produknya selama wabah corona melanda.  dampak ekonomi yang dirasakan oleh pelaku usaha umkm akibat virus corona. Penelitian ini juga akan mengkaji dampak yang ditimbulkan atas inovasi pemasran yang sudah dilakukan pelaku usaha umkm terhadap usahanya. Penelitian ini merupakan penelitian kualitatif dengan metode analisis deskriptif. Metode pengumpulan data dalam penelitian ini menggunakan angket yang disebar melalui google form. Hasil penelitian ini menunjukan bahwa Covid 19 mempengaruhi praktik pemasaran yang dilakukan oleh pelaku usaha kecil menengah. Praktik pemasaran yang dilakukan beralih menggunakan metode online dikarenakan adanya physical distancing atau sosial distancing. Secara umum Covid 19 telah menurunkan omset penjualan usaha mikro kecil menengah secara proposional, namun terdapat pula beberapa sektor usaha yang tetap konsisten dan bahkan mengalami peningkatan. Resistensi pelaku usaha mikro kecil menengah sangat tinggi dalam menghadapi wabah covid 19. Hal ini dikarenakan besarnya keyakinan para pelaku usaha mikro kecil menengah akan tetap bertahan hingga bulan September.
PRAKTIK ZAKAT FITRAH BERBASIS MASJID DI KOTA BINJAI Syahrial Hasanuddin Pohan; Hartato Rianto; Khalif Khairi Agisra
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 7 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i7.2023.3668-3676

Abstract

Penelitian ini bertujuan untuk mengetahui implementasi  penghimpunan dan penyaluran zakat fitrah yang selama ini dilakukan oleh masjid-masjid yang ada di Kota Binjai. Penelitian ini akan mengulas secara mendalam mengenai program-program penghimpunan dan pemberdayaan zakat. Penelitian ini juga mengandung unsur evaluatif, untuk memberikan evaluasi kepada pengurus masjid mengenai efektifitas dan efesiensi serta kebermanfaatan yang diterima oleh mustahik atas pelaksanaan program penyaluran zakat fitrah. Penelitian ini menggunakan jenis metode penelitian kualitatif. Penulis akan menjabarkan secara mendalam atas hasil temuan yang telah didapatkan penulis dilapangan, dan kemudian diberikan interpretasi, serta disusun secara sistematis sehingga mudah untuk dipahami. Akuntabilitas pengelolaan zakat infak ditinjau dari pengambilan kebijakan sudah baik dimana amil atau BKM masjid selalu mengadakan rapat pada saat pengambilan keputusan kebijakan yang diambil tidak pernah didokumentasikan kedalam naskah dan mendapatkan pengesahan secara formal. Mekanisme penghimpunan dan penyaluran zakat fitra sudah baik dan dapat dipertanggung jawabkan
ANALISIS MANAJEMEN SARANA DAN PRASARANA DI SMP PANCA BUDI MEDAN Irvan Malay; Indra Benny Sitorus; M. Rafli Zain; Serly Serly; Sugianto Sugianto; Syahrial Hasanuddin Pohan
MES: Journal of Mathematics Education and Science Vol 10, No 2 (2025): Edisi April
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/mes.v10i2.11244

Abstract

Inadequate infrastructure and facilities can have a detrimental effect on teacher effectiveness and student learning motivation. Therefore, schools need to have a structured and sustainable facilities and infrastructure management system. In this case, the school should continuously analyse the facilities and infrastructure management system that has been implemented at SMP Panca Budi Medan and identify areas that need improvement. In this research, the author uses Qualitative Research Method by using observation approach and conducting direct interview with the Principal to find out information about facilities and infrastructure in SMP Panca Budi.The instrument used in this research is using observation sheet which consists of four aspects, namely: Based on the results of observations carried out at SMP Panca Budi Medan, there are several things that can be concluded, namely: the availability of facilities and infrastructure in the school is complete; the condition of the available facilities is good after comparing the availability and ideal needs; the condition of the available infrastructure is good, although there is one aspect that needs to be added, namely toilets; and that SMP Panca Budi Medan already has inventory documents and long-term development planning so that it will facilitate school development.
The Effect Of Work Competence And Work Supervision On Employee Performance At Badan Usaha Milik Desa Kota Pari, Pantai Cermin District, Serdang Bedagai Regency Juniarti Juniarti; Syahrial Hasanuddin Pohan
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.12231

Abstract

This study aims to analyze the effect of work competence and work supervision on employee performance at the BUMDes Kota Pari, Pantai Cermin District, Serdang Bedagai Regency. The study used a quantitative approach with a survey method. The sample consisted of 42 respondents, which represented the entire population of BUMDes employees. Data were collected through questionnaires and analyzed using multiple linear regression with the help of SPSS version 26. The results show that work competence has a positive and significant effect on employee performance, work supervision also has a positive and significant effect on employee performance, and both variables simultaneously have a significant effect on employee performance. The coefficient of determination indicates that 55.8 percent of the variation in employee performance is explained by work competence and work supervision. These findings confirm that improving competence and strengthening supervision are important strategies to enhance employee performance in BUMDes Kota Pari.
The Effect of Capital Structure, Operational Efficiency, and Firm Size on Profitability: Evidence from Transportation and Logistics Companies Listed on the Indonesia Stock Exchange (2022-2024) Devi Dian Syahputri S; Syahrial Hasanuddin Pohan; Maya Macia Sari
Jurnal Fokus Manajemen Vol 6 No 2 (2026): Mei
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v6i2.11108

Abstract

This study aims to analyze the influence of capital structure, operational efficiency, and firm size on profitability in transportation and logistics companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative approach was employed using secondary data from audited annual financial reports. The sample was selected through purposive sampling from 30 companies that met the criteria of data completeness and continuous BEI listing, resulting in 90 observations over three years. Analysis was conducted using panel data regression and classical assumption tests with Eviews 12. The results indicate that capital structure (DER) and operational efficiency (TAT) do not significantly affect profitability (ROA), whereas firm size (Ln Total Assets) has a negative and significant effect on ROA. Collectively, all three variables significantly influence profitability, with the model’s explanatory power reaching 87.31%. The study is limited by its relatively short observation period and the use of a single proxy for operational efficiency. This research contributes to corporate finance literature in the transportation-logistics sector and can serve as a reference for management and investors in strategic decision-making and company performance assessment.
Analysis of the Influence of Loans, Capital Structure, and Company Size on Net Profit in Conventional Commercial Banks Listed on the Indonesia Stock Exchange Bagas Indrianto Prasetio; Aulia Aulia; Syahrial Hasanuddin Pohan
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1522

Abstract

This study aimed to analyze the effect of customer loans, capital structure, and firm size on net profit in Conventional Commercial Banks listed on the Indonesia Stock Exchange. Customer loans were measured using the loan to assets ratio, capital structure was measured using the debt to equity ratio, firm size was measured using the natural logarithm of total assets, and net profit was measured using the natural logarithm of net profit. The study was conducted in 2025 and employed a quantitative approach with an associative method. The population and sample consisted of 43 banking companies with observation data from 2020 to 2024, resulting in 215 data samples. Secondary data were obtained from the Indonesia Stock Exchange website at idx.co.id. The data were processed using SPSS version 24 software. Data analysis was conducted using multiple linear regression to examine the relationship between the independent variables and the dependent variable. The results showed that customer loans partially had no significant effect on net profit, capital structure partially had a negative and significant effect on net profit, and firm size partially had a positive and significant effect on net profit. Simultaneously, the three independent variables had a positive and significant effect on net profit. Firm size became the most dominant variable influencing net profit, indicated by the highest regression and beta values. The coefficient of determination (adjusted R²) of 0.730 indicated that 73.0% of net profit could be explained by the three independent variables, while the remaining 27.0% was explained by other variables not included in this research model. In addition, the strength of the relationship between the independent variables and the dependent variable was classified as very strong, with a correlation coefficient (R) of 0.857.
SOSIALISASI DAN EDUKASI TRANSAKSI KEUANGAN HALAL BERBASIS FINANCIAL TECHNOLOGY PADA IBU RUMAH TANGGA DI KELAMBIR LIMA KEBON DELI SERDANG Nuraini Kemalasari Istiqamah; Syahrial Hasanuddin Pohan; Mhd Rizki Syahputra; Asman Siagian
Jurnal Abdimas HAWARI : Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2025): November 2025
Publisher : CV. HAWARI

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

Abstract

Pengabdian kepada masyarakat ini dilaksanakan sebagai wujud kontribusi dunia pendidikan dalam memberikan informasi yang bermanfaat bagi masyarakat, sekaligus sebagai dukungan akademisi terhadap perkembangan peradaban. Zakat merupakan kewajiban bagi seorang muslim, namun masih banyak masyarakat yang belum memahami tentang transaksi keuangan halal berbasis teknologi keuangan (financial technology). Berdasarkan hasil observasi, ditemukan bahwa masyarakat muslim di Kelambir Lima Kebun masih banyak yang belum memahami tentang zakat, riba, serta pengelolaan keuangan berbasis syariah. Kegiatan ini bertujuan untuk memberikan pemahaman kepada ibu-ibu rumah tangga di Desa Klambir V Kebun, Kabupaten Deli Serdang tentang zakat, infak, sedekah, serta konsep transaksi keuangan halal secara konsep dan praktik melalui literasi keuangan syariah. Kegiatan dilaksanakan pada bulan November 2023 dengan metode ceramah dan Focus Group Discussion (FGD) yang dihadiri oleh puluhan ibu-ibu rumah tangga di Dusun XV Desa Kelambir Lima Kebon. Hasil kegiatan menunjukkan peningkatan pemahaman peserta mengenai pengelolaan keuangan yang terbebas dari riba serta pentingnya transaksi keuangan halal berbasis teknologi.
Co-Authors Asman Siagian Aulia Aulia Bagas Indrianto Prasetio Devi Dian Syahputri S Hartato Rianto Indra Benny Sitorus Irvan Malay Juniarti Juniarti Khalif Khairi Agisra Lubis, Sakban M. Rafli Zain Maya Macia Sari Mhd Rizki Syahputra Nuraini Kemalasari Istiqamah Nurul Aswaliyah Hasibuan Rianto, Hartato Serly Serly Sugianto Sugianto Wulan Dayu