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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Journal of Humanities and Social Studies International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan JEKPEND Jurnal Ekonomi dan Pendidikan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Finance Research Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan JURNAL MANAJEMEN AKUNTANSI (JUMSI) Kafa’ah: Journal of Gender Studies JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen PRAJA observer: Jurnal Penelitian Administrasi Publik PUBLIKA : Jurnal Ilmu Administrasi Publik Humantech : Jurnal Ilmiah Multidisiplin Indonesia Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan EKSYA: Jurnal Ekonomi Syariah Journal of Social Research Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Jurnal Akuntansi dan Keuangan Bursa : Jurnal Ekonomi dan Bisnis Populer: Jurnal Penelitian Mahasiswa Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Moneter : Jurnal Keuangan dan Perbankan Indonesian Journal of Advanced Research (IJAR) Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah JEBD Mimbar Administrasi International Journal of Economics, Management and Accounting

Rahmi Syahriza

Universitas Islam Negeri Sumatera Utara

Author-ID : 3361115

Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Pengaruh Kualitas Layanan Terhadap Kepuasan Peserta Asuransi Syariah (Studi Kasus Peserta Dana Pendidikan Pada PT. Sun Life Financial Syariah Cabang Kota Medan) Zulfitri Zulfitri; Rahmi Syahriza
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i4.3067

Educational insurance is a combined product of life insurance plus money market instruments. Insurance will guarantee the cost of a child's education if later parents can no longer earn a living due to death, or total disability. education at PT Prudential Pruaini Medan City Branch. The tennis of this research is descriptive quantitative where the researcher conducts self-observation or WACNA with the structure using a notebook. The results of the study indicate that there are factors that influence the request for education insurance at PT Prudential Pruaini Medan City Branch. The Prudential Pruaini Medan City Branch is the income factor of the Lysia factor.

Pengaruh Earning Per Share Dan Price Earning Ratio Terhadap Nilai Perusahaan Pada Perusahaan Otomotif Dan Transportasi Yang Terdaftar Di Bursa Efek Indonesia (Periode 2016-2020) Khairani Br Barus; Hendra Harmain; Rahmi Syahriza
Jurnal Pustaka Aktiva (Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta) Vol 2 No 2 (2022): Jurnal Pustaka Aktiva (Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Va
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55382/jurnalpustakaaktiva.v2i2.294

Nilai perusahaan merupakan indikator utama yang digunakan oleh seorang investor dalam menilai kinerja perusahaan secara menyeluruh. Berbicara mengenai nilai perusahaan, maka tidak terlepas dari harga saham. Harga saham terbentuk di pasar modal dan ditentukan dengan beberapa faktor seperti laba per lembar saham atau earning per share dan rasio laba terhadap harga per lembar saham atau yang dikenal dengan sebutan price earning ratio. Penelitian ini bertujuan untuk mengetahui pengaruh earning per share dan price earning ratio terhadap nilai perusahaan pada perusahaan otomotif dan transportasi yang terdaftar di bursa efek indonesia periode 2016-2020. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder berupa laporan keuangan yang diakses pada website www.idx.co.id. Teknik analisa data yang digunakan adalah uji asumsi klasik, uji regresi linear berganda, dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara parsial earning per share berpengaruh sebesar 2,041 dengan tingkat signifikan yang diperoleh sebesar 0,043 terhadap nilai perusahaan dan price earning ratio berpengaruh sebesar 6,685 dengan tingkat signifikan yang diperoleh sebesar 0,000 terhadap nilai perusahaan. Sedangkan hasil koefisien determinasi (R2) menunjukkan earning per share dan price earning ratio berpengaruh sebesar 0,181 terhadap nilai perusahaan. Hal ini menunjukkan bahwa sebesar 18,1% nilai perusahaan dipengaruhi oleh earning per share dan price earning ratio. Sedangkan sisanya sebesar 81,9% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini. Kata kunci: Nilai Perusahaan, Earning Per Share dan Price Earning Ratio

Analisis Implementasi Underwriting dalam Proses Klaim Asuransi Jiwa Syariah pada PT. AJS Bumiputera KPS. Medan Anjani Rizky Amelia; Rahmi Syahriza
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 3 (2022)
Publisher : Universitas Muhammadiyah Surabaya

This study aims to understand how the implementation of underwriting in the claim process on sharia life insurance at PT. AJS Bumiputera KPS. Medan and to understand what factors underwriters can consider in the underwriting process in the claims process at PT. AJS Bumiputera KPS. Medan. The type of research used is descriptive qualitative research. The results of the study show that in general there are four claims processes including notification of claims, proof of claim documents, investigation of claims and settlement of claims. Claims investigation is carried out if at the time of verification, irrelevant data is found. The cause of the delayed claim is the lack of documents provided by the institution on behalf of the participants to the insurance so that the claim is postponed until the file is completed at the specified time. The cause of the rejected claim is the policy status is not active, the participant is not a member, violates the principle of "utmost good faith" and others.

Peranan Badan Usaha Milik Desa (Bumdes) Dalam Peningkatan Perekonomian Masyarakat Di Desa Tanah Merah (Studi Kasus Pada Bumdes Pabrik Tahu Desa Tanah Merah Kecamatan Galang Kabupaten Deli Serdang) Rahmi Syahriza; Jihan Atiqah Pane; Farah Indah Azhari; Asyaadatun Nazila Selayan; Meliyani Meliyani; Mutiara Azhari
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.2930

This study aims to determine, describe, and analyze the role of Village Owned Enterprises (BUMDes) in supporting village economic independence, as well as to determine the obstacles and success of BUMDes. The improvement of the rural economy is carried out by the village government through various programs with the aim of community welfare. BUMDes management is fully implemented by village communities who take on roles, namely from the village, by the village, and for the village. In analyzing research data using qualitative descriptive methods, only describe the results of interview questions in the field. The results of the study indicate that BUMDes which has formed an entrepreneurial business entity in the form of a tofu factory has an important role in supporting village economic independence because the village economy is able to become the main center for improving village development progress. Some of the obstacles that occur in BUMDes due to the lack of human resources and the large rental costs can now be overcome by the increasingly significant profits of BUMDes.

Pengaruh Tagline Dan Metode Pembayaran Terhadap Keputusan Berbelanja Online Rahma Syafitri; Rahmi Syahriza; Nurul Inayah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 1 No. 2: Juni 2022
Publisher : CV. Ulil Albab Corp

Tujuan penelitian ini adalah untuk mengetahui pengaruh tagline “gratis ongkir” terhadap keputusan berbelanja online, untuk mengetahui pengaruh metode pembayaran shopeepay terhadap keputusan berbelanja online serta pengaruh tagline “gratis ongkir” dan metode pembayaran shopeepay shopee terhadap keputusan berbelanja online dikalangan mahasiswa UINSU. Penelitian ini merupakan penelitian lapangan, hal ini disebabkan karena dalam memperoleh data dari hasil pengamatan langsung kepada mahasiswa ekonomi islam uin sumatera utara dengan menggunakan kuesioner dengan pendekatan kuantitatif dan kemudian data tersebut diolah menggunakan aplikasi SPSS versi 26. Berdasarkan hasil penelitian hipotesis menunjukkan bahwa (1)Tagline “gratis ongkir” (X1) berpengaruh positif dan signifikan terhadap Keputusan (Y)berbelanja online. (2)Metode pembayaran “shopeepay”(X2) berpengaruh positif dan signifikan terhadap variable keputusan (Y)berbelanja online. (3)Tagline “gratis ongkir”(X1) dan metode pembayaran “shopeepay”(X2) berpengaruh positif dan signifikan terhadap keputusan(Y) berbelanja online di kalangan mahasiswa UINSU. Kata Kunci : Tagline, Metode Pembayaran, Keputusan

Pengaruh Proporsi Komisaris Independen dan Komite Audit terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 Chessara Addina; Hendra Harmain; Rahmi Syahriza
Jurnal Ilmiah Akuntansi Kesatuan Vol 11 No 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1616

This study aims to determine the effect of the proportion of independent commissioners and audit committees on financial performance in manufacturing companies listed on the Indonesia Stock Exchange partially and simultaneously. This research uses quantitative methods with an associative approach. The results of this study showed that partially the proportion of independent commissioners did not have a significant effect on financial performance with the tcount < ttable (0.561015 < 1.97569) and the probability value showing a number greater than the significance value (0.5758 > 0.05). Meanwhile, the audit committee has a significant effect on financial performance with the tcount > ttable (7.265215 > 1.97569) and the probability value showing a number smaller than the significance value (0.0000 < 0.05). Simultaneously, the proportion of independent commissioners and audit committees has a significant effect on financial performance with the Fcount > Ftable value (13.81392 > 3.06) and a probability value showing a figure of 0.000000 which means it smaller than the significance value of 0.05 (0.000000 < 0.05). Financial performance can be explained by the proportion of independent commissioners and audit committees of 78.37%, while the remaining 21.63% is explained by other factors beyond the variables studied. Keywords: The Proportion of Independent Commissioners, Audit Committees, Financial Performance

Potensi Dan Peran Zakat Terhadap Peningkatan Kesejahteraan Usaha Mikro Kecil Menengah (Studi Kasus terhadap Balai Bina Mandiri Medan Denai) Nadra Khalizah Siregar; Muhammad Yafiz; Rahmi Syahriza
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.v2i1.528

Balai Bina Mandiri Denai is a Micro, Small and Medium Enterprise (UMKM) as one of the programs to realize Zakat funds originating from the Medan Zakat House. This program is the embodimentSmile Mandiri, which is a local-based economic empowerment program for underprivileged communities with the aim of reducing poverty through entrepreneurship. The purpose of the research on Balai Bina Mandiri Medan Denai is to find out how the Potential and Role of Zakat on MSMEs at Balai Bina Mandiri Medan Denai is. This research was conducted using descriptive qualitative research by the researcher, which is expected to be able to determine the potential and role of the Zakat Fund on the welfare of MSMEs at Balai Bina Mandiri Medan Denai. From the results obtained by the researchers, the potential that comes from Rumah Zakat itself is very promising for the MSMEs of the Medan Denai Center for Mandiri Development. And the role of Zakat in the Bina Mandiri Medan Denai hall is very instrumental to them. They can get a profit of Rp. 350,000.00, - up to Rp. 500.000,00,-. per day. With a variety of products sold..Based on research results show that with the Mandiri Smile Program from Rumah Zakat, and with the establishment of Balai Bina Mandiri Denai, it plays a very big role in providing additional funds to meet their household needs.

FAKTOR –FAKTOR YANG MEMPENGARUHI PEREMPUAN MEMILIH PROFESI SEBAGAI PEDAGANG DI PASAR TRADISIONAL Sinta Lestari Harahap; Yenni Samri Juliati Nasution; Rahmi Syahriza
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 5 (2023): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

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

Penelitian bertujuan untuk mengkaji bagaimana pendidikan, keterampilan, pendapatan, dan tanggungan mempengaruhi pedagang perempuan. Survei ini melibatkan 43 pedagang wanita dari Pasar Matanggor, Kec. Batang Onang Kab. Padang Lawas Utara. Hasil penelitiannya dikumpulkan dengan penggunaan kuesioner dan dianalisis menggunakan regresi linier berganda. Penelitian ini menerapkan proposive sampling. Penelitian ini menggunakan validitas dan reliabilitas untuk menguji kualitas data. Peneliti menggunakan uji R2, F, dan T yang disesuaikan untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa pendidikan, keterampilan, pendapatan, dan jumlah tanggungan berpengaruh positif terhadap perempuan pedagang di pasar tradisional. Selain itu, hasil pengujian F sebesar 0,000 0,05 dan fhitung 24,113 > fttabel 2,62 maka H5 diterima dan H0 ditolak. Pengujian koefisien determinasi (R2) menunjukkan bahwa pendidikan, keterampilan, pendapatan, dan jumlah tanggungan berpengaruh signifikan terhadap pedagang pasar tradisional sebesar 71,7%.

PENGARUH PEMAHAMAN ZAKAT, PENDAPATAN, DAN ALTRUISME TERHADAP KEPATUHAN PENGUSAHA MUSLIM UNTUK MEMBAYAR ZAKAT PERNIAGAAN (STUDI UMKM DI KAB. LABUHANBATU UTARA) Ayu Wulandari S Tanjung; Tuti Anggraini; Rahmi Syahriza
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan Vol. 2 No. 4 (2023): March
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v2i4.782

Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh pemahaman zakat, pendapatan, dan altruisme terhadap kepatuhan pengusaha muslim untuk membayar zakat perniagaan. Penelitian ini menggunakan pendekatan kuantitatif. Pengumpulan data menggunakan kuesioner dengan teknik nonprobability sampling sebanyak 99 responden. Pemahaman zakat, pendapatan, dan altruisme memiliki kontribusi sebesar 85% terhadap kepatuhan pengusaha muslim membayar zakat perniagaan, sedangkan sisanya 15% dijelaskan oleh variabel lainnya di luar model penelitian ini. Hasil dari uji t disimpulkan bahwa variabel pemahaman zakat, pendapatan, dan altruisme berpengaruh positif dan signifikan terhadap kepatuhan pengusaha muslim untuk membayar zakat perniagaan di Kabupaten Labuhanbatu Utara. Berdasarkan uji ANOVA, F-hitung diperoleh sebesar 179.653 lebih besar dari F-tabel (2.700), disimpulkan bahwa pemahaman zakat, pendapatan, dan altruisme berpengaruh secara simultan terhadap kepatuhan pengusaha muslim untuk membayar zakat perniagaan.

Pengaruh Kepercayaan dan Kepemimpinan Transformasional Terhadap Akuntabilitas Laporan Keuangan Pondok Pesantren Al Husna Dela Alfani; Hendra Harmain; Rahmi Syahriza
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): April 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i2.1540

This study aims to determine the effect of trust and transformational leadership on the financial report accountability of Al Husna Islamic boarding school partially and simultaneously. This study uses quantitative methods with descriptive statistical analysis patterns and inferential statistics. The population in this study were all employees of the Al Husna Islamic boarding school, totaling 45 people using a sampling technique, namely Saturated Sampling. Sources of data used are primary data and secondary data. Data collection techniques using the questionnaire method (questionnaire). While the data analysis techniques used are validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, regression analysis test, and hypothesis testing. This study shows that the variables of trust and transformational leadership have a positive and significant effect on the accountability of Islamic boarding schools. So it can be concluded that the better the trust and performance of the leader in managing the Islamic boarding school, the better the accountability of the financial reports of the Al Husna Islamic boarding school seen from its financial reports.

Co-Authors Adelia Zahra Harahap afifa umami Agung Grafika Surbakti Ahmadi Juma Siregar Ainun Reska Alfaqih Tariq Aziziy Hasibuan Alya Mahpuja Nasution Alyaa Zafira Darmawan Amina Fitri Siregar Andri Wibowo Anjani Rizky Amelia Asyaadatun Nazila Selayan Ayu Wulandari S Tanjung Azlia Fahira Chessara Addina Chuzaimah Batubara dea rahmadiani rahmadiani Dela Alfani Deri Arifin Nur Marpaung Dita Aprilia Dita Marisa Elvira Maisyaroh Farah Indah Azhari Fatwa Nasya Al Hadi Fauzi Arif Lubis Gilang Alif Muhammad Hafnisa Hafnisa Hendra Harmain ika annisa annisa Indah Purnama Batubara Indah Sri Utami Zebua Indry_Anggraini Putri Jihan Atiqah Pane Kamilah, K Khairani Br Barus Lilis Pujiyanti M. Bay Hakqi Manik M. Iqbal Nawawi Marliyah Marni Siregar Marni Susi Susanti Harahap Maryam Batubara Meliyani Meliyani Moch Rizfani Rifqi Muhammad Rizqi Fithrah Harahap Muhammad Syahbudi Muhammad Yafiz Mutiara Azhari Nadila Irdayanti Nadra Khalizah Siregar Nashrillah MG Nashrillah MG Nur Ahmadi Bi Rahmani Nur Widya Ningsih Nurasiah Nurasiah Nurbaiti Nurbaiti Nuri Aslami Nurjannah Nurjannah Nursantri Yanti Nurul Inayah Rahma Syafitri Ridho Fachrozie Rika Raihana Rina Syahfitri Rizka Amalia Lubis Santri Yani Zainta Sekar Sari Sinta Lestari Harahap Siti Hot Nita Hasibuan Siti Khodijah Siti Nur Elida Asma Hari Syarifah Ayu Utami Sinulingga Tasya Fauza Lubis Tri Inda Fadhila Rahma Tuti Anggraini Widia Angraini Yanti Mayasari Lubis Yenni Samri Juliati Nasution Yolanda Tawabina Yusrizal Zulfitri Zulfitri

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