Hendra Harmain
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View article: Implementation of Green Accounting to Support the Sustainability of Our Tempe Kita MSMES in Kotapinang, South Labuhanbatu Regency
Implementation of Green Accounting to Support the Sustainability of Our Tempe Kita MSMES in Kotapinang, South Labuhanbatu Regency Open
This study aimed to analyze the implementation of green accounting in the traditional food sector MSME “Tempe Kita” in Kotapinang, South Labuhanbatu Regency, and its contribution to business sustainability. The research used a case study m…
View article: The Impact of CSR Contributions on Sustainable Development: A Quantitative Analysis of Bank Syariah Indonesia’s Medan Branch (2023–2024)
The Impact of CSR Contributions on Sustainable Development: A Quantitative Analysis of Bank Syariah Indonesia’s Medan Branch (2023–2024) Open
This research aims to analyze the influence of the Corporate Social Responsibility (CSR) contributions of Bank Syariah Indonesia Medan Branch A.H. Nasution on sustainable development during the 2023–2024 period. Using a quantitative approa…
View article: Implementation of Environmental Accounting in a Halal Manufacturing Company
Implementation of Environmental Accounting in a Halal Manufacturing Company Open
General Background: The halal industry is expanding globally, driven by increasing awareness of ethical, hygienic, and spiritually aligned production standards. Specific Background: In Indonesia, as a key player in the halal economy, the i…
View article: Application of Islamic Accounting and Benefits in Rahn Tasjily Financing in the Management of Islamic Multipurpose Cooperatives
Application of Islamic Accounting and Benefits in Rahn Tasjily Financing in the Management of Islamic Multipurpose Cooperatives Open
Non-bank financial institutions are very often challenged to implement Islamic financing, especially in the standard of financial records. The purpose of this research is to evaluate the implementation of the rahn tasjily financing system,…
View article: Pengaruh Literasi Keuangan, Kemudahan, Serta Kebermanfaatan dalam Keputusan Pengguna an E-Money pada Peningkatan Kinerja UMKM di Kota Medan
Pengaruh Literasi Keuangan, Kemudahan, Serta Kebermanfaatan dalam Keputusan Pengguna an E-Money pada Peningkatan Kinerja UMKM di Kota Medan Open
This study aims to determine the effect of financial literacy, ease, and usefulness in the decision to use e-money on improving the performance of MSMEs in Medan City. Where researchers want to see how much influence financial literacy has…
View article: Analisis Laporan Keuangan Masjid Berbasis ISAK No. 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba (Studi Kasus 5 Masjid di Kabupaten Simalungun)
Analisis Laporan Keuangan Masjid Berbasis ISAK No. 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba (Studi Kasus 5 Masjid di Kabupaten Simalungun) Open
This research aims to determine the financial records of mosques in Simalungun Regency and implement the Interpretation of Financial Accounting Standards (ISAK) No. 35 concerning the presentation of financial reports of non-profit oriented…
View article: A LITERATURE REVIEW ON SHARIA-COMPLIANT HUMANITARIAN AID MODELS: BRIDGING BUSINESS ETHICS AND CRISIS RELIEF IN ISLAMIC FINANCE
A LITERATURE REVIEW ON SHARIA-COMPLIANT HUMANITARIAN AID MODELS: BRIDGING BUSINESS ETHICS AND CRISIS RELIEF IN ISLAMIC FINANCE Open
This article provides a comprehensive literature review on Sharia-compliant humanitarian aid models, focusing on the intersection of business ethics and crisis relief within Islamic finance. It examines existing frameworks and principles t…
View article: THE Exploring Education Beyond the Classroom: Experiences From the Malaysia-Indonesia Student Exchange
THE Exploring Education Beyond the Classroom: Experiences From the Malaysia-Indonesia Student Exchange Open
Student outbound activities offer unique opportunities for experiential learning beyond the traditional classroom setting. These activities, ranging from international exchanges to community projects, are instrumental in developing student…
View article: Pengaruh Leverage dan Likuiditas terhadap Profitabilitas Perusahaan Asuransi Syariah di Indonesia
Pengaruh Leverage dan Likuiditas terhadap Profitabilitas Perusahaan Asuransi Syariah di Indonesia Open
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 …
View article: Pengaruh Investasi, Belanja Pemerintah dan Ekspor Produk Terhadap Pertumbuhan Ekonomi di Kota Medan
Pengaruh Investasi, Belanja Pemerintah dan Ekspor Produk Terhadap Pertumbuhan Ekonomi di Kota Medan Open
This research aims to determine the influence of investment on economic growth in the city of Medan, the influence of government spending on economic growth in the city of Medan, the influence of product exports on economic growth in the c…
View article: Diagnosing the Well-Being of Gig Workers in Malaysia: A Viable System Model Approach
Diagnosing the Well-Being of Gig Workers in Malaysia: A Viable System Model Approach Open
This paper aims to assess the well-being of gig workers in Malaysia using the Viable System Model (VSM) approach. The qualitative methodology is employed through semi-structured online interviews with two gig workers and a focus group disc…
View article: Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada Usaha Mikro Kecil dan Menengah (UMKM) di Kec. Kualuh Selatan Kab. Labuhanbatu Utara
Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada Usaha Mikro Kecil dan Menengah (UMKM) di Kec. Kualuh Selatan Kab. Labuhanbatu Utara Open
The aim of this research is to analyze the application of accounting based on SAK EMKM to UMKM in South Kualuh Selatan, North Labuhanbatu Utara. This research was conducted using qualitative methods with a descriptive approach and the appl…
View article: The Influence of Brand Image, Product Quality and Service Quality on Consumer Satisfaction with the Contemporary Drink Raja Boba in Tembung
The Influence of Brand Image, Product Quality and Service Quality on Consumer Satisfaction with the Contemporary Drink Raja Boba in Tembung Open
The intense competition in the culinary world, especially in the world of contemporary boba drinks, means that entrepreneurs must be able to provide new and unique things, especially in the field of contemporary culinary drinks, to provide…
View article: Analysis of the Effectiveness of Motor Vehicle Insurance at PT. Jasa Raharja
Analysis of the Effectiveness of Motor Vehicle Insurance at PT. Jasa Raharja Open
This study aims to test the analysis of the effectiveness of motor vehicle insurance at PT. Jasa Raharja branch Medan. Insurance at PT. Jasa Raharja Motor are an effort to protect citizens, especially from the risk of road traffic accident…
View article: Analisis Penerapan SAK EMKM pada Usaha Mikro Kecil dan Menengah di Kec. Galang
Analisis Penerapan SAK EMKM pada Usaha Mikro Kecil dan Menengah di Kec. Galang Open
The preparation of financial reports for UMKM Mulia Maju Panlong is in accordance with SAK EMKM and to identify any obstacles in preparing financial reports based on SAK EMKM for UMKM Mulia Maju Panglong. This research was conducted using …
View article: Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah (SAKD), Pemanfaatan Teknologi Informasi Dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada Pemerintahan Desa Kecamatan Besitang
Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah (SAKD), Pemanfaatan Teknologi Informasi Dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada Pemerintahan Desa Kecamatan Besitang Open
This research aims to determine the effect of understanding the Regional Financial Accounting System (SAKD), the use of information technology, and internal control on the quality of financial reports in the Besitang District Village Gover…
View article: Analisis Pengaruh Biaya Produksi Dan Sosial Media Terhadap Permintaan Produk makanan Cepat Sajidi Kota Medan Pasca Pandemi Covid-19 (Studi Kasus Locabite Burger Box)
Analisis Pengaruh Biaya Produksi Dan Sosial Media Terhadap Permintaan Produk makanan Cepat Sajidi Kota Medan Pasca Pandemi Covid-19 (Studi Kasus Locabite Burger Box) Open
This research aims to examine the analysis of the influence of production costs and social media on the demand for fast food products in Medan city post-COVID-19 pandemic, both partially and simultaneously. This study uses a quantitative m…
View article: Adaptasi Tugas Seorang Akuntan dalam Era Pemulihan Ekonomi di Masa Covid-19
Adaptasi Tugas Seorang Akuntan dalam Era Pemulihan Ekonomi di Masa Covid-19 Open
The COVID-19 pandemic has had a far-reaching impact on various economic sectors around the world. Accountants, as key players in the financial and business systems, face significant challenges in dealing with the profound changes taking pl…
View article: Analisis Pengaruh Sistem Informasi Akuntansi Penerimaan Kas dalam Peningkatan Pengendalian Intern (Studi pada PT. PD. Paya Pinang)
Analisis Pengaruh Sistem Informasi Akuntansi Penerimaan Kas dalam Peningkatan Pengendalian Intern (Studi pada PT. PD. Paya Pinang) Open
PT. PD. Paja Pinang is a company that is engaged in the field of palm coconut and rubber planting which includes 3 companies of them: PT. P. Paya Pinang, P. D. Hasjrat Tjipta, PT. Source Sawit Makmur located in Medan, the company became th…
View article: Analisis Faktor-Faktor Yang Menyebabkan Masyarakat Memilih Pembiayaan Dengan Sistem Tanggung Renteng di PT. Permodalan Nasional Madani (Persero) (Studi Kasus Kota Binjai)
Analisis Faktor-Faktor Yang Menyebabkan Masyarakat Memilih Pembiayaan Dengan Sistem Tanggung Renteng di PT. Permodalan Nasional Madani (Persero) (Studi Kasus Kota Binjai) Open
PT Permodalan Nasional Madani (Persero) with its PNM Mekaar service has several advantages that make it more attractive than other Bank products in the view of the people of Binjai city, such as the implementation of a rent-sharing system,…
View article: Efektivitas Peran BAPPEDA Dalam Perencanaan Pembangunan Labuhan Batu
Efektivitas Peran BAPPEDA Dalam Perencanaan Pembangunan Labuhan Batu Open
Regional development planning involves the Regional Development Planning Agency, which is an institution that supports regional development within its area of authority. Bappa's responsibility is to provide technical regulations for serv…
View article: Accountability For Financial Management Based On Isak 35 On The Financial Reports Of Non-Profit Organizations For Prosperity (Case Study At The Taqwa Muhammadiyah Mosque Kp. Dadap City Of Medan)
Accountability For Financial Management Based On Isak 35 On The Financial Reports Of Non-Profit Organizations For Prosperity (Case Study At The Taqwa Muhammadiyah Mosque Kp. Dadap City Of Medan) Open
This study aims to determine the problem of recording the financial statements of the Taqwa Muhammadiyah Mosque which are still simple and not in accordance with the applicable Financial Accounting Standards Interpretation, namely ISAK 35.…
View article: Analisis Pengembangan Potensi Ekonomi Desa Dalam Meningkatkan Kesejahteraan Melalui Badan Usaha Milik Desa (BUMDes) di Desa Kisam Lestari Kec. Lawe Sumur Kab. Aceh Tenggara
Analisis Pengembangan Potensi Ekonomi Desa Dalam Meningkatkan Kesejahteraan Melalui Badan Usaha Milik Desa (BUMDes) di Desa Kisam Lestari Kec. Lawe Sumur Kab. Aceh Tenggara Open
This study aims to analyze the development of village economic potential through village-owned enterprises (BUMDes) in Kisam Lestari Village, Kec. Lawe Sumur District. Southeast Aceh. This research method is qualitative research. The subje…
View article: Analisis Penerapan Sistem Informasi Akuntansi Atas Bagi Hasil Dari Penjualan Bersih (Net Sales) di PT. Tuah Globe Mining
Analisis Penerapan Sistem Informasi Akuntansi Atas Bagi Hasil Dari Penjualan Bersih (Net Sales) di PT. Tuah Globe Mining Open
In carrying out business cooperation, there is an agreement on a profit sharing system that will be obtained from profits from the sale of coal. The amount of profit sharing received must be mutually beneficial to both parties. The purpose…
View article: IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH DENGAN INVESTASI TERHADAP KINERJA PEMERINTAH DALAM TINJAUAN ISLAM (STUDI KASUS DESA ULUMAHUAM)
IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH DENGAN INVESTASI TERHADAP KINERJA PEMERINTAH DALAM TINJAUAN ISLAM (STUDI KASUS DESA ULUMAHUAM) Open
In this case it refers to the village government in an effort to implement SAP by investing in government performance. The investment made greatly influences the image of the community's environmental assessment of the performance of the v…
View article: Analisis Rencana Keuangan dan Manajemen Keuangan Masjid Dalam Mensejahterakan Masyarakat
Analisis Rencana Keuangan dan Manajemen Keuangan Masjid Dalam Mensejahterakan Masyarakat Open
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 en…
View article: Evaluasi Laporan Pertanggung Jawaban pada Kontrak Asuransi Berdasarkan PSAK 108:
Evaluasi Laporan Pertanggung Jawaban pada Kontrak Asuransi Berdasarkan PSAK 108: Open
Statement of Financial Accounting Standards (PSAK) 108 is an accounting standard that is used as a guide for accountants in the recognition, measurement and presentation of sharia insurance transactions. This research aims to produce finan…
View article: Kedudukan Profesi Akuntan Dalam Perwujudan Sustainable Development Goals (SGD’s) 2030 Berbasis Green Technology
Kedudukan Profesi Akuntan Dalam Perwujudan Sustainable Development Goals (SGD’s) 2030 Berbasis Green Technology Open
This study aims to identify the accountant's role in the application of green technology in the context of the Sustainable Development Goals (SDG’s). The methodology used in this study was a qualitative method with a literary approach as t…
View article: PENGARUH KOMPENSASI FINANSIAL DAN NON-FINANSIAL TERHADAP KINERJA KARYAWAN PADA BANK SUMUT KCP SYARIAH SIMPANG KAYU BESAR
PENGARUH KOMPENSASI FINANSIAL DAN NON-FINANSIAL TERHADAP KINERJA KARYAWAN PADA BANK SUMUT KCP SYARIAH SIMPANG KAYU BESAR Open
The purpose of this research is to know that financial and non-financial compensation have an influence to employee performance in PT. Bank SUMUT KCP Syariah Simpang Kayu Besar with Parsial and Simultan test. This research is using quantit…
View article: The Effect of Sharia Compliance and Islamic Corporate Governance on Financial Performance in Islamic Commercial Banks in Indonesia for the 2016-2021 Period
The Effect of Sharia Compliance and Islamic Corporate Governance on Financial Performance in Islamic Commercial Banks in Indonesia for the 2016-2021 Period Open
This research uses a quantitative approach. The variable data type is secondary data, namely data obtained from the annual report published on the official website of each bank for the 2016-2021 period. The data analysis techniques used in…