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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Riset Akuntansi dan Bisnis Owner : Riset dan Jurnal Akuntansi Journal on Education Journal of Humanities and Social Studies Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Enrichment : Journal of Management JURMA : Jurnal Program Mahasiswa Kreatif Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Ecobankers : Journal of Economy and Banking Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Ilmiah Mahasiswa Ekonomi Islam (JIMEKI) Jurnal Ekonomi Rabbani Humantech : Jurnal Ilmiah Multidisiplin Indonesia ProBisnis : Jurnal Manajemen EKSYA: Jurnal Ekonomi Syariah Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Jurnal Akuntansi dan Keuangan Jurnal Ekonomika Dan Bisnis J-Reb: Journal- Research of Economics and Bussiness Populer: Jurnal Penelitian Mahasiswa Profit: Jurnal Manajemen, Bisnis dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Kendali Akuntansi Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Akuntansi Journal of Management, Economic, and Accounting Moneter : Jurnal Ekonomi dan Keuangan

Hendra Harmain

Universitas Islam Negeri Sumatera Utara

Author-ID : 3531584

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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ANALISIS KEPUASAN KERJA KARYAWAN PADA PT. BANK SUMUT CABANG SYARIAH MEDAN KATAMSO Adelina Sari Harahap; Hendra Harmain; Laylan Syafina
Jurnal Ekonomi Rabbani Vol 2 No 1 (2022): Mei 2022
Publisher : Sekolah Tinggi Ekonomi Islam (STEI) Ar-Risalah Ciamis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53566/jer.v2i1.66

Role Stress dan kompensasi menjadi salah satu variabel pendukung dari berbagai elemen yang mempengaruhi kepuasan pekerjaan yang representatif. Peneliti memfokuskan subjek penelitian pada staf atau karyawan PT. Bank Sumut Cabang Syariah Medan Katamso. Studi ini menggunakan metodologi kuantitatif yang bersifat asosiatif, dan kuesioner untuk penelitian ini dipilih sebagai metode pengumlan data yang utama. Populasi dan sampel dalam penelitian ini adalah 33 karyawan PT. Bank Sumut Syariah Cabang Medan Katamso, dipilih menggunakan sampling jenuh. Aplikasi statistik IBM SPSS versi 26 digunakan untuk membantu peneliti dalam menganalisa data penelitian melalui analisis regresi linier berganda, uji asumsi klasik serta uji hipotesis. Hasil akhir penelitian mengungkapkan bahwa role stress tidak mempengaruhi kepuasan kerja yang dialami pekerja. Keadaan ini menandakan bahwa tekanan kerja yang dialami karyawan masih dapat tertangani dengan baik. Sementara itu, secara positif kompensasi memiliki pengaruh terhadap kepuasan kerja yang dirasakan karyawan. Keadaan tersebut menegaskan jika tuntutan pekerjaan yang tinggi akan memperoleh tingkat kompensasi yang tinggi serta karyawan akan lebih puas dengan pekerjaannya.

Literasi Aspek Permodalan dan Penyusunan Kelayakan Usaha Peternakan Sapi di Desa/Nagori Bahjoga Zul Azmi; Arfan Ikhsan Lubis; Sari Bulan Tambunan; Hendra Harmain
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2021): COMSEP : JUrnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

This community service aims to improve literacy aspects of capital and the preparation of the feasibility of a cattle farming business in the Village/Nagori Bahjoga. The implementation method used in this community service activity uses the method of socialization, training / counseling to participants accompanied by direct discussions with training participants, namely business actors in cattle farmer groups and individuals, and training in preparing business feasibility so that cattle breeders become bankable. The result achieved is that cattle breeders can understand the form of capital financing services. Business actors in the cattle breeder group can also prepare business feasibility in the form of a business feasibility proposal.

Analysis of Fixed Asset Management Case Study of North Sumatra DPRD Alyaa Zafira Darmawan; Hendra Harmain
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.v3i3.627

Fixed assets or assets are all goods purchased and obtained at the expense of the State Revenue and Expenditure Budget (APBN) or from other legitimate acquisitions, both ongoing and non-running and their parts. This research aims to examine the fixed asset management system based on PSAK No. 7 regarding fixed assets. The purpose of this study was to determine the suitability of the management of fixed assets at the North Sumatra DPRD Office with PSAP No 7. This study also used a qualitative approach, data collection techniques were carried out by interviews and documentation. From the results of research conducted on the management of fixed assets at the North Sumatra DPRD Office, especially in the accounting field regarding recognition, measurement, disclosure, it is in accordance with Government Accounting Standard Statement Number 7.

Pemikiran Murniati Mukhlisin Tentang Fintech Syariah Di Indonesia Sekar Ayu Sridanti; Hendra Harmain; Nurwani
J-Reb: Journal Research of Economic and Bussiness Vol. 1 No. 02 (2022): Juli 2022
Publisher : Ali Institute of Research and Publication

Berada di Era Digitalisasi industri dan teknologi membut banyak sektor berusaha untuk terus berinovasi memberikan yang terbaik. Dalam menghadapi tantangan ini banyak sekali solusi yang ditawarkan salah satunya dengan adanya Fintech Syariah . Dengan adanya fintech syariah ini dapat memberikan literasi kepada masyarakat tentan perusahaan fintech serta mengaplikasikan fintech syariah itu sendiri.Penelitin ini bertujuan untuk mengetahui bagaimana pemikiran salah satu tokoh Fintech Syariah yaitu Assoc. Prof. Dr. Murniati Mukhlisin, M.Acc., CFP. Penelitian ini menggunakan metode Kualitataif, menjelaskan perjalanan hidup Murniati Mukhlisisn serta karya-karyanya. Data bersumber dari hasil wawancara dan beberapa literatur pendukung yang berhubungan dengan penelitian. Hasil penelitian menyimpulkan bahwa pemikiran yang telah dituangkan oleh Murniati Mukhlisin melalui hasil penelitian beliau bahwa fintech syariah mengedepankan kemaslahatan umat dan memberikan banyak manfaat bagi masyarakat, dalam menjalankan nya fintech syariah berbeda dengan konvensional baik dari sisi akad maupun sistemnya. Kata Kunci: Fintech Syariah , Pemikiran, Murniati Mukhlisin

Analisis Faktor Penghambat dan Pendukung Perkembangan UMKM serta Peran Dewan Pengurus Wilayah Asprindo Dalam Perkembangan UMKM di Sumatera Utara Masa Pandemi Covid-19 Salsabilla Febriani; Hendra Harmain
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Micro, Small and Medium Enterprises (MSMEs) is a business that includes activities to produce goods and services which have several groups which are divided based on criteria both in terms of assets and turnover. MSMEs are a way that can be taken to improve the economy of a country, especially Indonesia, especially during the COVID-19 pandemic, there was an economic turmoil that caused the community to be affected, such as termination of employment (PHK) or even poverty. MSMEs are also a way to develop business ideas that did not exist before or even open up opportunities to reduce unemployment. The purpose of this study is to determine the inhibiting and supporting factors for the development of MSMEs during the COVID-19 pandemic and the role of the North Sumatra Asprindo Regional Management Board in the development of MSMEs. The method used is a descriptive method with a qualitative approach in which the data is used by means of a literature study of related journals as well as direct observation and interviews. The results obtained from this study are that there are many inhibiting and supporting factors for the development of MSMEs during the COVID-19 pandemic, where the most important inhibiting factor is capital and the supporting factor is a good SWOT analysis. In addition to this, the government certainly takes part in the development of MSMEs by providing capital assistance through the North Sumatra Asprindo Regional Management Board. Keywords: Micro, Small and Medium Enterprises (MSMEs), COVID-19 pandemic, inhibiting and supporting factors

Penerapan System Application and Product (SAP) pada Administrasi Kepegawaian Penerima SHT di PT Perkebunan Nusantara II Kebun Bandar Klippa Munadya Puteri Andisty; Hendra Harmain
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

The rapid development of information technology can now be used as a facility to facilitate all processes of managing a company's information data. With the information technology can facilitate the company in doing all its daily activities. Since January 2019 PT. Perkebunan Nusantara II has utilized this information technology, known as the SAP (System Application and Product) software, this module or application can integrate all functions of the company's sub divisions end to end, especially in the personnel administration section. The majority of phenomena directly observed at the PTPN II Kebun Bandar Klippa Office is the provision of SHT (Old Age Benefits) for employees who have entered retirement age. This research method uses descriptive qualitative analysis method, namely by using observation instruments or direct observations in the field and also documentation instruments. The research subjects in this study were 2 employees of the HR department, and the object of research in this study was the application of the SAP application itself, especially in the field of employee administration for SHT recipients. With the SAP application, it can make it easier for HR employees to input data properly and regularly and can access data quickly. Keywoard: SAP (System Application and Product), officialdom administration, SHT

Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Terdaftar Di BEI Tahun 2016-2020 Kiki Amelia Bancin; Hendra Harmain
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1124

The purpose of this study is to determine the effect of good corporate governance on the financial performance of companies listed on the IDX in 2016-2020. The variables used in this study are the board of commissioners (X1), the board of directors (X2), the audit committee (X3), and financial performance (Y). The method used in this study is a quantitative method with a purposive sampling technique. The type of data collection is secondary data which is accessed on the IDX official website. The results obtained partially show that the board of commissioners has no significant effect on the company’s financial performance, the board of directors has a significant effect on the company’s financial performance, and the audit committee has no significant effect on the company’s financial performance. Meanwhile, the three variables are; the board of commissioners, the board of directors, and the audit committee simultaneously have a significant effect on the financial performance of companies listed on the IDX in 2016-2020.

Pengaruh Total Hutang, Modal Kerja Dan Penjualan Terhadap Laba Pada Perusahaan Hotel, Restoran Dan Pariwisata Yang Terdaftar Di Bursa Efek Indonesia Masliannur. H; Hendra Harmain; Rahmat Daim Harahap
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: EBMA 2022
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3144

This study aims to determine the effect of total debt, working capital and sales on profits in hotel, restaurant and tourism companies listed on the Indonesian stock exchange. This research is a research that uses secondary data in the form of an annual report which is accessed through www.idx.co.id. The method used is purposive sampling method. The data analysis technique used is panel data regression analysis with Fixed Effect Model estimation which is tested using Eviews version 9. The results show that first, total debt has a negative effect on company profits, this means that total debt is one of the factors in increasing or decreasing profits. produced by the company every year. Second, working capital has a positive effect on company profits, this means that working capital is funds that have been used to finance company operations to earn profits. Third, sales have no effect on profit, this means that the size of the profit earned by the company in a certain period is not influenced by the size of the level of sales successfully carried out by the company. Fourth, total debt, working capital and sales affect the company's profit, so that together the high and low independent variables can affect the size of the company's profit. The value of the R-Square coefficient in this study is 0.7746 which means that the total debt, working capital and sales variables are able to affect profits by 77.46%, while the remaining 22.54% is influenced by variables outside the study.

PEMBERDAYAAN EKONOMI KREATIF PEDESAAN MELALUI PLASTIC WASTE RECYCLING (STUDI KASUS BANK SAMPAH MANDIRI DESA TEBING LINGGAHARA KEC. BILAH BARAT KAB. LABUHAN BATU) Hasri Nasution; Hendra Harmain; Nurul Inayah
EKSYA : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2022): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

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

The purpose of this study is to see: (1) The pattern of cooperation carried out in the independent waste bank, (2) the process carried out by the waste bank in empowering the creative economy of rural communities through plastic waste recycling at the Mandiri Desa Garbage Bank. Linggahara Cliff Kec. West Bar Kab. Labuhan Batu, (3) The social and economic impacts felt by the community from the presence of the Mandiri Waste Bank. This study uses a qualitative descriptive research approach. The qualitative approach is more directed to in-depth or detailed analysis (in-depth analysis), namely examining problems one by one because the characteristics in each problem are not the same as one another. The results obtained through this study are a creative economic empowerment process carried out through plastic waste recycling or plastic waste recycling in independent waste banks that has been carried out quite well. Plastic waste recycling activities carried out by the Mandiri Waste Bank have provided many impacts as well as social and economic benefits for the community and members.

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

Co-Authors Adelina Sari Harahap Alyaa Zafira Darmawan Alyaa Zafira Darmawan Arfan Ikhsan Lubis Atika Atika Azka Rayyani Chessara Addina Dela Alfani Devi Yana Sari Fachrul Rozy Hasri Nasution Ibnu Sholihin Icha Puji Usti Indah Lestari Ritonga Intan Zhafirah Rizqi Jauhariah Al-Islam Inayatullah Juliana Nasution Khairani Br Barus Khairunnisa Abd Samad Khairunnisa Khairunnisa Khairunnisa Putri Nabila Khoirul Yahya Kiki Amelia Bancin Kusmilawaty . Laylan Syafina Lumban Aritonang Masliannur. H Muhammad Alvin Yuzakhri Muhammad Reza Mahendra Muhammad Syahbudi Munadya Puteri Andisty Nadhrah Adlina Ritonga Nadratul Hasanah Lubis Nauval Haiban Ginting Nur Ainun Nuri Aslami Nurul Inayah Nurwani Nurwani Nurwani Rahmat Daim Harahap Rahmi Syahriza Raudhah Jannatun Riva Ubar Harahap Saftiara Puspita Saifhul Anwar Syahdan Salsabilla Febriani Sari Bulan Tambunan Sekar Ayu Sridanti Shahira Azmi Siti Aisyah Sri Rezeki Tambunan, Khairina Wahyu Syarvina Wawan Paimaon Simatupang Yenni Samri Juliati Nasution Zul Azmi Zul Azmi

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