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IMPLEMENTASI MANAJEMEN SUMBER DAYA MANUSIA (SDM): STUDI EMPIRIK DI KANTOR KONSULTAN LARISPA Muhammad Rizal; Aris Darya Fernanda
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 5, No 2 (2018): Desember
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to investigate the implementation of human resource management in a consultant and research institution, Larispa which is located in Medan. The study used a qualitative approach with interviews, observation and analysis of documents as instruments in data collection. Interviews were conducted with someone who is considered as a key person and knows many things about the company. Observations was carried out directly in the location to see the phenomena that takes place without disrupting the company's activities, as well as document analysis so that all the data would then be analyzed and cross-checked with each other. The results showed that Larispa implemented management strategies well including work appraisal management, involvement of employees in taking decisions, intensive giving and compensation, work protection, occupational health and safety, building communication between employees, enforcing strict discipline or regulations for employees, giving administrative sanctions and work terminations for employees who break the rules. Furthermore, Larispa was impressed defender, which was concentrating on the current market, protecting and maintaining stable growth and serving its customers with the best services. Larispa also considered not having other competitors, thus strengthening the defender strategy to continue and survive as it was comfortable in the position with particular marketing without any challenges and competitions.

Peta Riset Akuntansi Syariah M. Rizal Hasibuan; M. Salman
Jurnal An-Nahl Vol. 9 No. 2 (2022): An-Nahl
Publisher : STAI H.M Lukman Edy pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54576/annahl.v9i2.54

Seiring dengan perkembangan bisnis syariah, penelitian akuntansi syariah juga mengalami peningkatan yang signifikan. Penelitian berperan dalam memberikan sumbangan pemikiran guna pengembangan teori dan praktik akuntansi syariah di dunia bisnis. Perkembangan kajian akuntansi syariah berbanding lurus dengan pesatnya kemajuan industri syariah. Walaupun pada awalnya akuntansi syariah di Indonesia risetnya hanya pada bidang perbankan syariah. Sekarang peta riset akuntansi syariah telah berkembang hingga ke pasar modal syariah. Kajian riset teoritik juga berkembang berikaitan dengan konsep, regulasi, dan sistem keuangan syariah, bahkan mencapai masalah Good Corporate Governance (GCG) syariah, dan Islamic Social Finance serta Islamic Microfinance. Kajian yang dibahas pada lembaga atua bidang riset tersebut diantaranya neraca laporan SDM, Value Added Reporting, Cash Flow, Socio Economy Accounting Reporting, dan laporan keuangan organisasi sosial syariah. Dapat diamati bahwa kajian riset akuntansi syariah berpindah dari teori normatif menjadi teori positif yang lebih aplikatif.

LITERATURE REVIEW OF ISLAMIC SOCIAL FINANCE CONTRIBUTION IN INDONESIA Muhammad Rizal Hasibuan; Marliyah Marliyah
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 11, No 1 (2023): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v11i1.47998

This study aims to review and map the concepts and principles of Islamic social finance in their contribution to the Indonesian economy, using qualitative methods with content analysis sourced from articles on the Google Scholar database. Data was obtained using the Publish or Perish (PoP) application for a period of 10 years (2012-2022) with the keywords concepts and principles of Islamic social finance, accessed on January 7 2023, 53 articles (population) were obtained and 20 articles were taken as samples, while data analysed 15 articles. The results of the study found that the most discussed themes were 1) Development of Islamic Social Finance with 5 articles (33%), Islamic Accounting with 3 articles (20%), Disclosure of Islamic Social Reporting with 3 articles (20%), Development of Microeconomics with 2 articles (13%) Performance of Islamic Social Finance (Public) 2 articles (13%). The concept of Islamic social finance recommended by the article in overcoming economic problems in Indonesia, among others; (1) Distribution of BLT originates from zakat, infaq, or alms; (2) Increasing waqf with cash waqf and productive waqf schemes; (3) Business capital assistance to Micro, Small and Medium Enterprises (UMKM); (4) Providing business capital with a qardhul hasan loan scheme; (5) Providing an understanding of Islamic economic and financial literacy; (6) Technology development Keywords: Concept, Islamic economics, Islamic social finance

SIMULASI MANAJEMEN RISIKO REPUTASI BANK SYARIAH Muhammad Rizal Hasibuan; Muhammad Rifky Santoso; Saparuddin Siregar
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 11, No 1 (2023): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v11i1.48041

Islamic Bank operations meet various risks and one of them is reputation risk. The reputation of Islamic banks can be profitable and harmful. Therefore, Islamic Banks need to mitigate the risks so that this reputation can have a beneficial impact on Islamic banks. This article discusses the meaning of Islamic bank reputation and what factors influence the reputation risk. The reputation of Islamic banks is a collection of images from stakeholders towards Islamic banks. This reputation does not stand alone and is influenced by other things such as liquidity. The reputation risk of Islamic banks is influenced by 5 things, namely the owner's reputation, business ethics, products and business processes, negative publicity, and customer complaints. In order to mitigate this risk, it is necessary to apply an assessment by implementing risk management.

KETEPATAN WAKTU PELAPORAN KEUANGAN PADA MASA PANDEMI COVID-19 (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DIBURSA EFEK INDONESIA) Muhammad Rizal Hasibuan
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 11, No 2 (2023): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v11i2.53770

The research problem is whether the complexity of company operations (X1),auditcommittee(X2),managerialownership(X3),andpublicownership(X4)affectthetimeliness of financial reporting (Y). The purpose of this research is to examine theeffectofthecomplexityofcompanyoperations,auditcommittees,managerialownershipandpublicownershiponthetimelinessoffinancialreportinginmanufacturingcompanies before and during the Covid 19 pandemic.TheresearchpopulationformanufacturingcompanieslistedontheIDXforthe2018-2021 period is 166 companies. The sampling method used purposive samplingmethod,obtained103samplecompaniesfor4yearsofobservationwith412observations, obtained from audited annual reports, samples taken from the websitewww.idx.co.id.DataanalysistechniquesuseddescriptivestatisticsandLogisticRegressionAnalysis with the SPSS 25 test tool.TheresultsoftheresearchpartiallybeforeandduringthepandemicX1andX3had an effect on the Timeliness of Financial Reporting, while X2 and X4 had no effecton the Timeliness of Financial Reporting. Simultaneously X1, X2, X3, and X4 affect theTimeliness of Financial Reporting before and during the pandemic. Then there is adifference in X1 before and during the pandemic, and there is no difference in Y, X2,X3and X4. before and during the pandemic.The research results are in line with Afriyeni & Doni (2019), Didi Gusriadi(2020) but not in line with Prasetyo & Sari (2019) and Emil Lia Majid (2022). Theresearchresultssupportsignalingtheoryandagencytheory,wherethelevelofcomplexityofcompanyoperations,auditcommittees,managerialownershipandpublic ownership will affect the timeliness of financial reporting and provide a signalforexternal parties in making decisions.

DAMPAK PENGADOPSIAN APLIKASI ONLINE, HUBUNGAN DENGAN PELANGGAN, DAN TEKNOLOGI INFORMASI TERHADAP TINGKAT PENJUALAN UMKM DI KOTA MEDAN Dhea Amalia S; Khairunnisa Harahap; Muhammad Rizal Hasibuan
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 12, No 1 (2024): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v12i1.59829

Pelaku UMKM di Kota Medan banyak yang mengalami hambatan karena susahnya bersaing ditengah banyaknya pesaing baru yang terus muncul. Oleh karena itu, penelitian ini bertujuan untuk mengetahui Dampak Pengadopsian Aplikasi Online, Hubungan dengan Pelanggan, dan Teknologi Informasi terhadap Tingkat Penjualan UMKM di Kota Medan. Populasi yang digunakan dalam penelitian ini ialah Usaha Mikro Kecil dan Menengah yang ada pada Dinas Koperasi, Usaha Kecil, Menengah, Perindustrian dan Perdagangan Kota Medan Tahun 2023. Pada penelitian ini menggunakan metode purposive sampling. Sampel penelitian yang diperoleh dalam penelitian sebelum berjumlah 45 UMKM dengan setiap UMKM diwakili oleh satu responden penelitian. Data penelitian diperoleh dengan menyebarkan kuesioner penelitian pada setiap responden. Teknik pengujian yang dilakukan seperti uji validitas dan reliabilitas, analisis statistik deskriptif, Uji asumsi klasik dan uji hipotesis menggunakan analisis regresi linear berganda, uji T (parsial) serta uji F (simultan). Hasil penelitian ini menunjukkan variabel pengadopsian aplikasi online berpengaruh positif secara signifikan terhadap tingkat penjualan, variabel hubungan dengan pelanggan berdampak positif secara signifikan terhadap tingkat penjualan, serta variabel teknologi informasi secara signifikan berdampak positif terhadap tingkat penjualan.

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PARTISIPASI MANAJEMEN, PEMANFAATAN DAN KECANGGIHAN TEKNOLOGI INFORMASI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (STUDI PADA OPD KABUPATEN DELI SERDANG) Muhammad Rizal Hasibuan; Jumiadi A.W.; Rezky Ramadhina Sitorus
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 12, No 1 (2024): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v12i1.59801

Pada era penggunaan tekhnologi saat ini, perusahaan diharuskan mendorong perubahan terhadap lembaga serta proses bisnis yang akan membantu meningkatkan kualitas perusahaan melalui pengungkapan laporan keuangan salah satunya dengan melibatkan penggunaan sistem informasi akuntansi. Oleh karena itu, penelitian ini bertujuan untuk mengetahui pengaruh kompetensi sumber daya manusia, partisipasi manajemen, pemanfaatan dan kecanggihan teknologi informasi terhadap efektivitas sistem informasi akuntansi pada organisasi perangkat daerah Kabupaten Deli Serdang. Metode pengumpulan data menggunakan data primer melalui penyebaran kuesioner. Pada Penelitian ini memiliki populasi sebanyak 30 OPD dengan total sampel sebanyak 60 responden. Penelitian ini menggunakan metode purposive sampling. Berdasarkan hasil perhitungan SPSS memaparkan nilai signifikansi dari uji parsial pada variabel kompetensi sumber daya manusia sebesar 0,000 < 0,05. Nilai signigikansi dari uji parsial pada variabel partisipasi manajemen sebesar 0,024 < 0,05. Nilai signifikansi dari uji parsial pada pemanfaatan tekhnologi informasi sebesar 0,040 < 0,05, dan nilai signigikansi dari uji parsial pada variabel kecanggihan tekhnologi informasi sebesar 0,011 < 0,05. Dan nilai signifikansi secara simultan sebesar 0,000 < 0,05. Adapun kesimpulan dari penelitian ini memaparkan jika kompetensi sumber daya manusia, partisipasi manajemen, pemanfaatan tekhnologi informasi dan kecanggihan tekhnologi informasi berpengaruh secara parsial dan simultan terhadap kualitas sistem informasi akuntansi dan uji koefisien determinasi menunjukkan jika 69,20% efektivitas sistem informasi akuntansi dipengaruhi oleh variabel kompetensi sumber daya manusia, partisipasi manajemen, pemanfaatan tekhnologi informasi dan kecanggihan tekhnologi informasi, sedangkan 30,80% dipengaruhi oleh variabel lain diluar penelitian ini.

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