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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura IJIBE (International Journal of Islamic Business Ethics) Dinar: Jurnal Ekonomi dan Keuangan Islam Jurnal Ilmiah Ekonomi Islam Jurnal Ekonomi Islam Ganaya: Jurnal Ilmu Sosial dan Humaniora Edukasi Islami: Jurnal Pendidikan Islam Scientific Journal of Reflection : Economic, Accounting, Management and Business SENTRALISASI SEIKO : Journal of Management & Business Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI AT-TURAS: Jurnal Studi Keislaman Istinbath: Jurnal Hukum dan Ekonomi Islam Journal of Humanities and Social Studies GEMA EKONOMI Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Almana : Jurnal Manajemen dan Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EKUITAS (Jurnal Ekonomi dan Keuangan) Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi JURNAL EKONOMI SAKTI (JES) FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Jurnal Ekonomi Manajemen International Journal of Financial, Accounting, and Management Jurnal Ilmiah Edunomika (JIE) Tasharruf: Journal Economics and Business of Islam Jurnal Sains dan Teknologi Amalee: Indonesian Journal of Community Research & Engagement JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Pendidikan dan Kewirausahaan Hikmah JEKPEND Jurnal Ekonomi dan Pendidikan Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Pengabdian kepada Masyarakat Nusantara Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Quantitative Economics and Management Studies Journal La Sociale Al-Fikru: Jurnal Ilmiah JURNAL MANAJEMEN AKUNTANSI (JUMSI) Indonesian Journal of Innovation Studies Journal of Student Development Informatics Management (JoSDIM) Islamiconomic: Jurnal Ekonomi Islam Bursa : Jurnal Ekonomi dan Bisnis Abdimas Indonesian Journal Journal of Islamic Economics Lariba Journal of Public Representative and Society Provision Journal of Economics and Social Sciences Journal of Social Commerce Eduvest - Journal of Universal Studies Moneter : Jurnal Keuangan dan Perbankan Jurnal Ekonomi Islam Amkop Management Accounting Review (AMAR) Jurnal Ilmu Manajemen Dan Kewirausahaan (JIMK) e-Jurnal Apresiasi Ekonomi IIJSE Jurnal Penelitian Pendidikan Indonesia INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Proceedings of International Conference on Islamic Economic Finance and Social Finance JIMEKA
Imsar, Imsar
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Pengaruh Pembelajaran Student Team Achievement Division Menggunakan Media Puzzle pada Mata Pelajaran IPS Materi Kegiatan Perdagangan Serta Pengaruhnya Terhadap Indonesia dan Asean Terhadap Hasil Belajar Siswa Kelas VIII SMP Nurul Hadina Tambunan, Irma Chairani; Imsar, Imsar
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3977

Abstract

This research was conducted in order to see the effect of student team achievement division learning using puzzle media on social studies subjects on trade activities and their influence on Indonesia and Asean on student learning outcomes in class VIII SMP Nurul Hadina. This research is a quantitative study, emphasizing data processing in numerical form (numbers) and data processing techniques in this study using the SPSS version 21 application. The sample in this study was class VII SMP Nurul Hadina as the population. This research took place in class VIII Al-Hakim and VIII Al-Wassi'. The sampling technique used was cluster random sampling, the Al-Wassi' class served as the experimental class, while the Al-Hakim class served as the control class. This research data collection used a test instrument totaling 20 questions which were distributed to students. The data were then analyzed using descriptive statistical analysis and inferential statistics (t-test). From the research that has been done it proves that there is a significant influence on social studies learning outcomes of students between the control and experimental classes. The average value of the experimental class was 82.00 while the control class was 61.33. And data analysis using the t-test obtained T_count = 36.874 greater than T_table = 1.671 with a significant level of 0.05. In accordance with the hypothesis testing, it proves that there is a significant influence on the implementation of student team achievement division learning using puzzle media in the social studies subject matter of trading activities and its influence on Indonesia and Asean on the learning outcomes of class VIII students of SMP Nurul Hadina.
Penilaian Tingkat Kesehatan Keuangan Pada PT. Sumber Tani Agung Gunung Tua Siregar, Dina; Imsar, Imsar; Hasibuan, Nur Fadhilah Ahmad
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4242

Abstract

The purpose of this study was to determine the health level of PT. Sumber Tani Agung through analysis of liquidity ratios, solvency, profitability and financial performance from 2018-2021. The research method uses a descriptive qualitative approach. Based on the results of analysis, it can be concluded that the Liquidity Ratio, the Current Ratio, is considered good. The Achid Test Ratio shows that company is able to cover its current debts with its current assets, so that the company is in a liquid state. The Solvency Ratio for 5 years, the Debt Ratio, has decreased very drastically, this is due to the low total debt. The detailed Debt To Equity Ratio is considered good, with a very low current debt value that can still be borne by own capital issued by creditors. Profitability ratio, the return on assets is considered good, due to an increase in the ratio every year.
Analisis Tingkat Efisiensi Pengelolaan Dana Zakat, Infak, Sedekah (ZIS) Melalui Pendekatan Data Envelopment Analysis (DEA) (Studi Kasus Pada BAZNAS Provinsi Sumatera Utara Priode 2016-2019) Saragih, Lailan Usniyah; Imsar, Imsar; Syahbudi, Muhammad
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i2.3249

Abstract

Efficiency is a very important factor for the survival of a company or organization, both macro and micro and only focuses on the National Amil Zakat Agency (BASNAZ) of North Sumatra province and this study was only conducted from December 2020 to July 2021. This study aims to determine the level of efficiency BAZNAS North Sumatra province so that BAZNAS can evaluate, minimize errors and determine policies that will be done to improve the performance of BAZNAS seen from the input and output variables. This study uses a type of quantitative research using BAZNAS financial statements obtained from the official website sumut.baznas.go.id observation period 2016-2019. The method used in this study is the ratio approach and non-parametic Data Envelopement Analysis (DEA) with intermediation approach. The results of this study as a whole has reached the level of 100% efficiency in the period 2016-2019 through the DEA method with an intermediation approach. While in the ratio approach the level of efficiency is far from efficient.
Analisis Faktor-Faktor Yang Mempengaruhi Permintaan Asuransi Jiwa (Studi Kasus PT. Maandiri Inhealth Cabang Sibolga) Imsar, Imsar; Tambunan, Khairina; Manullang, Adinda Syariana Dewi
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4240

Abstract

Adinda sya'riana Dewi Manullang 2022 " analysis of factors affecting the demand for Life Insurance (iHealth Sibolga Branch Independent case Study)” with Imsar supervisor I. M.Si and supervisor II Khairina Tambunan may.This study aims to analyze the factors that affect the demand for life insurance at PT Mandiri Inhealth.This research data obtained from questionnaires (primary) and some observations and direct interviews with parties related to life insurance include the identity of respondents, and matters relating to the policy (contents of the agreement) customers who use Life Insurance Services at PT Mandiri Inhealth, family income, insurance costs or premiums, number of children, age of the respondent.The results showed that the variable income (X1) and variable income (X1) have a positive and significant effect on the demand for life insurance at PT Mandiri Inhealth. While the variable number of children (X2) has a negative and insignificant effect on the demand for life insurance at PT Mandiri Inhealth, the variable age (X3) has a positive and significant effect on the demand for life insurance at PT Mandiri Inhealth.
Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Moderasi Meianti, Ardhia; Imsar, Imsar; Jannah, Nurul
JEKPEND: Jurnal Ekonomi dan Pendidikan Vol 6, No 2 (2023): Juli
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jekpend.v6i2.51171

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance (GCG) yang diproksikan oleh dewan pengawas, dewan bebas dan panel peninjau dengan eksekusi moneter sebagai variabel mediasi terhadap harga diri organisasi (karena lembaga asuransi yang tercatat di Bursa Efek Indonesia) periode 2018-2022). Subjek penelitian ini adalah perusahaan asuransi yang terdaftar di bursa efek Indonesia periode 2018-2022. Penelitian ini menggunakan metode data kuantitatif sekunder, dan syarat pemilihan sampel adalah 50 sampel dari 10 perusahaan dalam 5 tahun. Metode analisis data penelitian ini adalah dengan menggunakan SPSS 22.0 untuk purpose sampling dan analisis regresi moderat (MRA). Hasil penelitian menunjukkan bahwa proporsi dewan direksi (X1), direktur independen (X2) dan komite audit (X3) berpengaruh terhadap nilai perusahaan (Y) dan proporsi dewan direksi (X1) independen. anggota komite (X2) dan komite audit (3) setelah Financial Adjusted for Performance (Z), terdapat pengaruh secara simultan terhadap nilai perusahaan (Y), dengan variabel penguat kinerja keuangan (X). Artinya dengan penguatan maka kepercayaan investor akan meningkat yang dapat meningkatkan nilai perusahaan.
Analisis Faktor-faktor Yang Mempengaruhi Keputusan Nasabah Berasuransi Syariah di Desa Sordang Bolon Kec. Ujung Padang Kab. Simalungun Yuni, Yuni; Imsar, Imsar; Jannah, Nurul
Journal of Student Development Informatics Management (JoSDIM) Vol 3, No 2: JoSDIM | Desember 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v3i2.4962

Abstract

The purpose of this study is to determine the factors of income, marketing, environment and customer decisions in sharia insurance. The research method used is a quantitative method. And the population is the people in Sordang Bolon Village, Kec. Edge of the district Simalungun. There were 364 people who became the sample of this study using the Slovin formula with a sampling error (0.5) of 5% so that there were 104 respondents. To get the data, use a questionnaire tool. Analysis tests include normality test, multicollinearity test, and heteroscedasticity test. Data analysis techniques include t test, f test, multiple regression and coefficients. The results of this study indicate that the determination (R Square) of the independent variable on the dependent variable is equal to 0.876 which means 87.6%. Based on the income variable (X1) of 0.000, the significance value of tcount <0.05. Based on testing on the marketing variable (X2), which has a tcount of 6.788 > 1.99. The environmental variable (X3) has a p-value of 0.294 <0.05, which means it influences the decisions of sharia-insured customers. This is in accordance with the t value of significance <0.05. This means that simultaneously the factors of income, marketing, environment have a positive effect on the decisions of customers with sharia insurance.
STRATEGI HOME INDUSTRI KONVEKSI DALAM MENINGKATKAN PENDAPATAN RUMAH TANGGA MASYARAKAT KOTA BINJAI (STUDI KASUS ABU BAKAR KONVEKSI MENCIRIM BINJAI TIMUR) Imsar, Imsar
JURNAL ILMU MANAJEMEN DAN KEWIRAUSAHAAN (JIMK) Vol 2 No 1 (2021): Juni
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis, Universitas Muslim Nusantara Al-Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.051 KB) | DOI: 10.32696/jimk.v1i2.809

Abstract

This study aims to determine how the potential and empowerment role of the convection home industry in increasing community household income, and to determine the SWOT analysis of strategies used to increase household income in Binjai city. The background of this research is that in the 2020-2024 RPJMN, one of the macro targets is to improve the processing industry, one of the agendas is to strengthen quality economic defense by encouraging MSMEs. This research method is descriptive qualitative accompanied by a SWOT analysis. The analysis technique used is descriptive method and SWOT analysis, the formulation of a strategy that is processed from the weight of the identification results of the SWOT factor. The results of the calculation of the SWOT analysis of the total IFAS are higher than the total EFAS. The strategy to increase the business of the research object is in cell I Growth is namely the Backward integration or Forward integration strategy. In order to increase its business strength or competitive position, Burn Ash Convection must make efforts to minimize costs and inefficient operations to control the quality and distribution of products.
Pengelolaan Kelapa Sawit Untuk Produksi Bibit Berkualitas Unggul Dan Meningkatkan Hasil Produksi Tandan Buah Segar (TBS) Dengan Pendekatan Ekonomi Islam: Studi Kasus Di Pusat Penelitian Kelapa Sawit Marihat Pematang Siantar Nasution, Ila; Imsar, Imsar
Widya Balina Vol 8 No 2 (2023): Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v8i2.331

Abstract

Studi ini merupakan analisis mendalam tentang pengelolaan kelapa sawit dengan fokus pada produksi bibit berkualitas unggul dan peningkatan hasil produksi tandan buah segar (TBS) dengan menerapkan pendekatan ekonomi islam. Kasus yang disilidiki adalah pusat penelitian kelapa sawit marihat pematang siantar. Pemilihan bibit yang sesuai dengan prinsip prinsip islam telah menjadi perhatian utama dalam penelitian ini. Ini mencakup aspek kualitas bibit, transparansi dalam transaksi bibit dan aspek keadilan dalam distribusi bibit kelapa petani dan penguasaha kelapa sawit. Selain itu, studi ini juga mengesplorasi penggunaan sumber daya yang berkelanjutan dalam konteks perkebunan kelapa sawit. Ini termasuk pemilihan varietas kelapa sawit yang tahan terhadap hama dan penyakit serta penggunaan pupuk untuk menjaga keberlanjutan lingkungan. Praktik praktik terbaik untuk meningkatkan hasil produksi TBS juga telah diidentifikasi dengan penekanan pada pemeliharaan yang berkualitas, teknologi berkelanjutan dan pelatihan bagi pekerja. Hasil studi ini memberikan wawasan penting tentang bagaimana industri kelapa sawit dapat dijalankan dengan mempertimbangkan nilai nilai ekonomi islam , menciptakan keberlanjutan ekonomi dan lingkungan serta mengedepankan aspek keadilan dan transparansi dalam semua aspek pengelolaannya.
Implementasi Budaya Perusahaan Berbasis Core Values Akhlak Terhadap Produktivitas Pegawai PT KAI (Persero) UPT Balai Yasa Pulubrayan Sari, Indi Widya; Imsar, Imsar
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 15 No 2 (2023): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768//gema.v15.n2.202306

Abstract

Perusahaan mencari pegawai yang dapat mengelola perubahan, mereka dinamis. pegawai harus amanah dan mudah beradaptasi untuk mengatasi perubahan. Tujuan dari penelitian ini adalah untuk menentukan bagaimana perusahaan mengimplementasikan budaya dalam perusahaan PT KAI (Persero) UPT Balai Yasa Pulubrayan Berbasis Core Values Akhlak Terhadap Produktivitas Pegawai. Metodologi pengumpulan data digunakan oleh peneliti dalam penelitian ini dengan cara langsung (dilokasi/lapangan). Objek penelitian ini adalah Implementasi Budaya Perusahaan PT KAI (Persero) UPT Balai Yasa Pulubrayan Berbasis Core Values Akhlak Terhadap Produktivitas Pegawai. Untuk mendukung hasil penelitian ini, peneliti menggunakan observasi, dokumentasi, dan wawancara untuk mengumpulkan informasi. Hasil dari penelitian ini adalah UPT Balai Yasa Pulubrayan uar biasa dan selalu memberikan kepemimpinan dan motivasi untuk mengimplementasikan budaya kewirausahaan dalam segala kegiatan. Meskipun budaya AKHLAK (Amanah, Kompeten, Harmonis, Loyal, Adaptif dan Kolaboratif) masih baru dan mengandung unsur-unsur spiritual, sebenarnya sangat mirip dengan yang lama.
Pentahelix in the Development of Paloh Naga Agrotourism on the Socio-Economics of Village Communities from an Islamic Economic Perspective Hasanah, Sri Nurul; Imsar, Imsar; Tambunan, Khairina
SENTRALISASI Vol. 13 No. 2 (2024): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v13i2.3270

Abstract

The aim of this research is to determine and analyze Pentahelix in the Development of Paloh Naga Agrotourism towards the Social Economy of Village Communities from an Islamic Economic Perspective. This research uses qualitative research which provides an actual, systematic and accurate picture of tourism development using the pentahelix model through descriptive methods. Tourism potential can develop rapidly if all stakeholders work together well, this is shown by the correlation between elements of the pentahelix model. Test the validity of the data using the triangulation method method. The results of this research are that Pentahelix in the development of Paloh Naga Agrotourism towards the Social Economy of the Denai Lama Tourism Village Community has been running optimally. In encouraging tourism progress, the role of various supporting parties is needed through creative ideas and innovation that work synergistically. Apart from that, the development of Agrotourism must always pay attention to the objectives of Islamic economics, namely that it must be in line and in accordance with Islamic law so that all ongoing tasks are directed towards the benefit of the people.
Co-Authors Abdul Fattah Aji, Mhd. Habrul Akbar Siregar, M. Ali Akbar, Alwi Alkautsar Malau, Ridho Ananda, Diva Andri Soemitra Annisa, Dwi Nur Aqwa Naser Daulay Asmuni Asmuni Atika Atika Aulia, Niki B Syarbaini, Ahmad Muhaisin Bahar, Tanzila Baihaqi, M. Eza Daim Harahap Imsar, Rahmat Daim Harahap, Rahmat Daulay, Aisy Salwa Dharma, Budi Djunaidi, Zikri Habibi Gusdini, Wan melia Harahap, Alfi Andriansyah Harahap, Alfi Ardiansyah Harahap, M Ikhsan Harahap, Muhammad Ikhsan Harahap, Nur Roudoh Harahap, Rafi Husin Harahap, Rahmat Daim Harahap, Yusra Lestari Haryaveda, Almeranda Hasanah, Sri Nurul Hasibuan, Hamidah Rohimah Hasibuan, Manita Rahma Hasibuan, Nur Fadhilah Ahmad Hasibuan, Reni Ria Armayani Hendra Harmain Ikhsan, Muhammad Hafiz Isnaini Harahap Jamila, Khaidar Rahmaini Juliana Juliana Juliati Nasution, Yenni Samri Laylan Syafina Lestari Nasution, Annio Indah Lubis, Ilham Akbar Lubis Lubis, Rifki Nanda putra lubis, Safiah Saffa Manullang, Adinda Syariana Dewi Mariska, Yohana Marliyah, Marliyah Masitha, Siti Maulida, Lisa Meianti, Ardhia Mufti, Robi Muhammad Agung Nugraha Muhammad Farhan Muhammad Kurniawan Muhammad Rifai Muhammad Shohibul Kahfi muhammad Syahbudi, muhammad Munthe, Salpiani Nasution, Febya Br Nasution, Ila Nasution, Rahmad Nasyaa, Sultan Rasy Ningrum, Azizah Sekar Novita Safitri Nurbaiti Nurbaiti Nurhayati Nurhayati Nurul Husna Nurul Inayah Nurul Jannah Pakpahan, Mutmainnah Khoiriah Pratiwi, Dara Citra Purdani, Iman Puspita Tito, Dinda PUSPITA, DARA Putra, Diki Ariansyah Putri, Diva Anisyah Qarni, Waizul Rahimi, Siti Rahma, Tri Inda Fadhila Rahmi Syahriza, Rahmi Ramadani Silalahi, Purnama Ramadhan, M. Avizal Ramadhan, Rahmad Ramadhani, Hafiz Aryo Rambe, Aqli Nadzhari Rambe, Jelita Handayani Ritonga, Afiq Yasfa Assaumi Rizky, Indah Mutiara Rusyadi, Abdul Latif Saputri, Aulia Habibi Saragih, Lailan Usniyah Sari, Indi Widya Sikumbang, Sahnila Silalahi, Purnama Ramadani Silalahi, Purnama Ramadhani Silalahi, Putri Esaskia Simbolon, Nisya Nainita Siregar, Aspan Sofyan Siregar, Dina Siregar, Pratista Andanitya Siti Aisyah Situmeang, Saidah Hayati Sugianto Sugianto Sumi, Raudatun Syakir, Ahmad Syarbaini, Ahmad Muhaisin B. Tambunan, Irma Chairani Tambunan, Khairina Tamimi, Khoirul Tamlija, Tamlija Tuti Anggraini Wahyu Syarvina Wicaksono, M. Fadli Widya Pangestika Yahya, Muhammad Faishal YUNI, YUNI Zuhada Hsb, Muhammad Fathur Rizqi Zuhra, Annisa