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All Journal Jurnal Riset Akuntansi dan Bisnis Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Owner : Riset dan Jurnal Akuntansi Syarikat : Jurnal Rumpun Ekonomi Syariah Saliha : Jurnal Pendidikan dan Agama Islam Jurnal Pendidikan dan Konseling Journal of Management and Business Innovations Management Studies and Entrepreneurship Journal (MSEJ) LAN TABUR: Jurnal Ekonomi Syari’ah Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Humantech : Jurnal Ilmiah Multidisiplin Indonesia Ulil Albab Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Journal of Indonesian Management Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Bina Bangsa Ekonomika EKSYA: Jurnal Ekonomi Syariah Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Akuntansi dan Keuangan Jurnal Ekonomika Dan Bisnis Balance : Jurnal Akuntansi dan Manajemen International Journal Of Economics Social And Technology Bursa : Jurnal Ekonomi dan Bisnis JURNAL ECONOMINA Gemilang: Jurnal Manajemen dan Akuntansi ULIL ALBAB Commodity : Jurnal Perbankan dan Keuangan Islam Moneter : Jurnal Keuangan dan Perbankan Madani: Multidisciplinary Scientific Journal Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan JURNAL EKONOMI BISNIS DAN MANAJEMEN Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Riset Ekonomi dan Akuntansi Sammajiva: Jurnal Penelitian Bisnis dan Manajemen GEMAH RIPAH: Jurnal Bisnis Jurnal Ekonomi Bisnis dan Manajemen Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Journal of Islamic Economics and Finance
Rahmat Daim Harahap
Universitas Islam Negeri Sumatera Utara
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The Influence of Financial Management Practices, Internal Control System, Human Resources Competency and Information Technology on The Quality of Mosque Financial Reports in Langsa City Rahmat Daim Harahap; Zainarti Zainarti; Aziz Aulia; Husni Husni
Journal of Management and Business Innovations Volume: 02, Number: 02, 2020
Publisher : Management Department Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (759.202 KB) | DOI: 10.30829/jombi.v2i2.9427

Abstract

This study aims to see the effect of Financial Management Practices, Internal Control Systems, Human Resource Competence and Information Technology Utilization on the quality of financial reports partially and simultaneously. To examine the influence of Financial Management Practices, Internal Control Systems, Human Resources Competence and Information Technology Utilization on the Quality of Financial Statements partially and simultaneously. The sample in this study was taken using the saturated sample method or census. There are 47 questionnaires that can come up. The analysis used in this study is multiple linear regression analysis using SPSS software version 20.0. The results showed that the variables partially affect the quality of financial management practices and human resource competencies and the variables of control systems and the use of information technology had no effect on the quality of financial reports. However, simultaneously Financial Management Practices, Internal Control Systems, Human Resources Competence and Utilization of Information Technology affect the quality of financial reports. This research helps that it is necessary to hold a training program for mosque administrators in order to increase the competence of human resources and to improve the quality of mosque financial reports, besides that the mosque must support the existence of information technology at the mosque so that it can make the mosque more updated or can always be accessed by congregation. And with that the financial reports will automatically be of higher quality.Keywords: Competence of human resources, financial management practices, internal control systems, quality of financial statements, utilization of information technology 
Key Factors for The Successful Management of The Al Musabbihin Mosque Muhammad Ikhsan Harahap; Rahmat Daim Harahap; Aqwa Naser Daulay; Marliyah Marliyah
Journal of Management and Business Innovations Volume: 01, Number: 02, 2019
Publisher : Journal of Management and Business Innovations

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.466 KB)

Abstract

The purpose of this study is to elaborate the management of the mosque. Al Musabbihin mosque located in Taman Setia Budi Indah Medan as an example productive mosque. The Mosque runs by IKMT (Tasbih Muslim Family Association) and managed by the mosque prosperity council. The research was studied qualitatively through descriptive approach. The result shows that the management is run professionally, funds are managed by a different door mechanism to implement consumptive and productive activities. Keywords:  Productive,  mosque management,  funds.
Analysis of the Contribution of Motor Vehicle Fuel Taxes to Regional Original Income at the Regional Tax and Retribution Management Agency of North Sumatra for the 2015 – 2020 Period Murinanda Amalya Parinduri; Rahmat Daim Harahap
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 1 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v1i2.2290

Abstract

When regional autonomy was implemented, local government had control over the region. Local government could work because of local revenue. Without the local revenue, local government could not operating their programs. The higher the local income, the more possibility the region will be prosperous. Local revenue divided by two, there are original from region local revenue and granted revenue. Local revenue is obtained from local taxes. One of the local taxes is vehicle fuel tax. The contributions of vehicle fuel tax could be influence the original from region local revenue.
Cash Receipt Accounting Information System at Military Court I-02 Medan in 2021 Teti Tri Astuti Jusasni; Rahmat Daim Harahap
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 3 (2022): Juli
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i3.620

Abstract

Every agency definitely needs an accounting information system that has been well planned and supervised, to control financial receipts. With the information system, the goals of an agency can be achieved. This study aims to analyze the effectiveness of the application of cash receipts accounting information systems in the context of financial planning and control at the military court I-02 Medan. The data used is qualitative data. The method used in this research is descriptive analysis method. The results showed that the cash receipts accounting information system for financial planning and control at the military court I-02 Medan was adequate because it was appropriate and fulfilled the basic elements of an accounting information system, namely human resources, equipment, forms/documents, records, procedures and reports, and has complied with procedures in internal control. Therefore, until now the cash receipts accounting information system at the Military Court I-02 Medan can run effectively.
Cash Expenditure Accounting Information System at PT PP Presisi Tbk Inkis Sumatra Toll Project Alif Lailasari Saragih; Rahmat Daim Harahap
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 3 (2022): Juli
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i3.630

Abstract

Every activity requires funds in the form of cash. Cash is important in every transaction. This study aims to find out how the cash disbursements accounting information system is currently running at PT PP Presisi Tbk Inkis Sumatra Toll Project to find out whether the cash disbursement information system has been running effectively. The research method used in this paper uses qualitative methods, data collection techniques used are observation, interviews, and documentation. The data analysis method used is descriptive method. The results showed that the cash disbursement accounting information system at PT PP Presisi Tbk - Inkis Sumatra Toll Project was adequate because it was appropriate and fulfilled the basic elements of the accounting information system. running effectively..
Analisis Sistem Pengendalian Internal Terhadap Tingkat Piutang Pada Perusahaan Daerah Air Minum (PDAM) Tirta Silaupiasa Kabupaten Asahan Elvina Damayanti; Rahmat Daim Harahap
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 1 No. 8: Juli 2022
Publisher : CV. Ulil Albab Corp

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

Abstract

This study aims to analyze the control of accounts receivable at the company Tirta Bukae Drinking Water Area, North Luwu Regency and to find out how mucheffectiveness in collecting receivables to convert them into cash. The analytical methodused in this study, namely the analysis of accounts receivable turnover, analysis of the average agereceivables. Based on the results of the study, it can be concluded that PDAM Asahan RegencyNorth Luwu has not been effective in managing its receivables. This is evidenced by the resultscalculation of the average age of receivables from 2018 to 2021 which is not appropriate with the standard for collecting receivables that have been set by the PDAM, which is above 20 days,and the level of receivables turnover which is still very high.
Implementation of Restaurant Tax Management Policy at the Regional Financial and Revenue Management Agency of Medan City Sri Rezeki; Rahmat Daim Harahap
Journal of Indonesian Management (JIM) Vol. 2 No. 2 (2022): June
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v2i2.689

Abstract

In implementing the taxes of restaurant management policy in the financial and regional income management agency of Medan City, the purpose of this research is to find out the behaviour of the regulated policy and whether in implementing the policy it has been fully implemented by the Medan City Regional Tax Retribution Management Agency. The object of this research comes from primary data and secondary data. This research shows that there are still some that have not been realized from the applicable policies. The lack of supervision over the collection of Regional Taxes, especially in the Hotel and Restaurant Tax section, impacts tax arrears, which are significant in 2020, reaching 18 billion Indonesia Rupiah.
Pengaruh Biaya Operasional dan Pendapatan Terhadap Kinerja Keuangan pada Perusahaan Jasa Subsektor Perdagangan Besar yang Terdaftar di Bursa Efek Indonesia Desy Desky; Marliyah; Rahmat Daim Harahap
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 2 (2022): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh biaya operasional dan pendapatan terhadap kinerja keuangan pada perusahaan jasa subsektor perdagangan besar yang terdaftar di bursa efek indonesia. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder berupa laporan tahunan yang di akses melalui www.idx.co.id. Metode yang digunakan adalah metode purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi data panel dengan estimasi Fixed Effect Model yang diuji menggunakan Eviews versi 9. Hasil penelitian menunjukkan bahwa pertama, biaya operasional berpengaruh negatif terhadap kinerja keuangan hal ini berarti bahwa perusahaan dengan meningkatnya beban penjualan dan biaya administrasi dan umum yang mengakibatkan adanya pembengkakan biaya dan mengakibatkan biaya operasional meningkat pula. Kedua, pendapatan berpengaruh positif terhadap kinerja keuangan hal ini berarti bahwa perusahaan dengan pendapatan semakin besar maka laba yang diperoleh perusahaan akan semakin besar. Laba yang besar juga berpengaruh besar terhadap kinerja keuangan. Ketiga, biaya operasional dan pendapatan berpengaruh terhadap kinerja keuangan hal ini berarti secara bersama-sama tinggi atau rendahnya variabel independen dapat mempengaruhi kinerja keuangan. Nilai Koefisien Determinasi R Square dalam penelitian ini adalah 0,6780 yang di mana variabel biaya operasional dan pendapatan mempengaruhi kinerja keuangan sebesar 67,80%, sedangkan sisanya sebesar 32,20% dipengaruhi oleh faktor lain.
ANALISIS PENERAPAN SAK ETAP PADA BUMDESA YANG ADA DI KECAMATAN PULO BANDRING KEBUPATEN ASAHAN Devinta Indah Sari Sinaga; Nurlaila Nurlaila; Rahmat Daim Harahap
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan Vol. 1 No. 3 (2022): February
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v1i3.16

Abstract

Laporan keuangan merupakan sarana pengkomunikasian informasi keuangan utama kepada pihak-pihak di luar entitas, yang berisi hasil dari proses akuntansi yang dapat digunakan sebagai alat berkomunikasi antara data keuangan dan atau aktivitas suatu entitas dengan pihak-pihak yang berkepentingan. Penelitian ini bertujuan untuk mengetahui apakah penyajian laporan keuangan pada Badan Usaha Milik Desa di Kecamatan Pulo Bandring sudah sesuai dengan SAK ETAP. Metode pendekatan yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Sumber data yang digunakan yaitu data primer yang diperoleh dengan wawancara langsung dan data sekunder diperoleh dari dokumen berkaitan. Hasil penelitian menunjukkan BUMDesa di Kecamatan Pulo Bandring sudah membuat laporan keuangan pada usahanya tetapi belum menerapkan SAK ETAP. BUMDesa Mandiri membuat laporan berupa neraca, laporan laba rugi, dan laporan perubahan ekuitas. BUMDesa Harapan Jaya tidak membuat laporan keuangan melainkan hanya buku kas saja. BUMDesa Bina Usaha membuat laporan neraca dan laporan laba rugi saja. Hal ini disebabkan oleh terbatasnya pengetahuan pengelola BUMDesa akan akuntansi. Saran untuk hal tersebut adalah Pemerintah hendaknya mengadakan pelatihan/pembinaan kepada Pengelola BUMDesa untuk penyusunan laporan keuangan, selain itu hendaknya pemerintah membuat aplikasi akuntansi untuk BUMDesa agar memudahkan pengelola dalam menerapkan akuntansi, sehingga pengelola BUMDesa dapat membuat laporan yang sesuai dengan Standar Akuntansi Keuangan.
Analisis Pengaruh Kinerja Bank Umum Syariah Dengan Pendekatan Sharia Conformity And Profitability (SCnP) Terhadap Pertumbuhan Dana Pihak Ketiga Rahmat Daim Harahap; Imsar; Hafiz Aryo Ramadhani
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1228.109 KB) | DOI: 10.59086/jam.v1i1.10

Abstract

This research is motivated by the movement of Third Party Fund growth which fluctuates from year to year both in terms of nominal and amount in Islamic commercial banks. Therefore, it is necessary to measure the performance of Islamic banks using the concept of a combination of the sharia side and the conventional side. This study aims to determine the effect of Islamic income, profit sharing, return on assets, and net profit margin on the growth of third-party funds for Islamic commercial banks from 2016-to 2020. The research method uses a quantitative approach with data sources obtained from the official website of the Financial Services Authority, Islamic Banking Statistics, and the official website of each Islamic commercial bank. The analysis technique used is the multiple linear regression test. The results of this study indicate that the variables of Sharia Income, Profit Sharing, ROA, and NPM simultaneously have a positive and significant influence on the growth of BUS Third Party Funds. then partially this also applies. it can be stated that the measurement of the performance of Islamic commercial banks using the principles of sharia conformity and profitability can be used as a basis for sharia bank stakeholders to take future steps.
Co-Authors Afdillah Nur Aisyah Sinaga Aisy Salwa Daulay Alif Lailasari Saragih Aminah Harahap Amir Fauzi Hasibuan Ananda Putri Azni MTD Andri Soemitra Anisah Salsabila Nasution Aqwa Naser Daulay Ayu Intan Pratiwi Aziz Aulia Danu Satria Desy Desky Devinta Indah Sari Sinaga Dita Sri Utami Elvina Damayanti Eni Saputri Epa Purnama Sari Harahap Fauzan Fahmi Hasibuan Fauzi Arif Lubis Feni Ramadani Fitri Windari Gilang Alif Muhammad Habibul Mubarok Hafiz Aryo Ramadhani Harahap, Muhammad Ikhsan Hendra Harmain Husni Husni Icha Puji Usti Imsar Imsar Irwansyah Putra Marpaung Iskandar Muda Isnaini Harahap Kamilah, K Khairina Anisa Zaisa Latifah Hanum Br Panjaitan Lily Nur Indahsari M. Ridwan Madiha Putri Khairat Ritonga Maidalena, Maidalena Mardiah Hasibuan Marliyah Marliyah Suryadi Masliannur. H Muhammad Arif Muhammad Taufik Hasibuan Muhammad Yafiz Munafi’atul Husna Rangkuti Murinanda Amalya Parinduri Nadila Mifta Mayrani Nasution, Muhammad Irwan Padli Nia Nurdahlia Nida Nurhayani Pohan Nikmatul Maula Pulungan Nila Rosdiana Nur Ahmadi Bi Rahmani Nurbaiti Nurbaiti Nurbaiti Nuri Aslami Nurlaila Nurlaila Nurlaila Nurul Hijjah Harahap Pamatua Raja H Putri widiya marpaung Nurhalimah Roslinda Harahap Said Habibi Harahap Saparuddin Siregar Saragih, Fitriani Sarifah Aini Kembaren Seri Mulyani Silva Zahra Azizah Siti Fatimah Sri Ramadhani Sri Rezeki Sugianto Sugianto Sugianto Tasya Yustika Putri Teti Tri Astuti Jusasni Tiara Fadillah Tri Bagus Pertiwi Tri Inda Fadhila Rahma Tuti Anggraini Wahdatun Thoibah Wahyudini Syafitri Wardah Hinayah Siregar Wardoni Hikman Ritonga Widya Pangestika Yenni Samri Juliati Nasution Yolanda Sambas Yurida Yuspita Sari Zainarti Zainarti Zuhrinal M. Nawawi