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Minat Nasabah Non Muslim Dalam Membeli Produk Asuransi Syariah (Studi Kasus Pada Asuransi Jiwa Syariah Bumiputera 1912 Cabang Medan) Damayanti, Ayu; Atika, Atika
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 4: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i4.2636

Abstract

Sharia life insurance is risk management based on the correct principles of assisting and protecting one another by making payments based on the death or life of the spouse or other payments stipulated in the contract at a fixed time to the spouse or other entitled party. Determined based on the results of fund management. Insurance two types of traditional life insurance and Sharia life insurance were introduced, where a fixed rate system traditionally upsets the conscience of all Muslims except in Indonesia. Interest in fiqh is classified as interest, which is prohibited by Sharia (Haram by law). Therefore, interest-free financial institutions, one of which is Sharia Life Insurance.
Strategi Pemasaran Produk Gadai Emas Dalam Menarik Minat Nasabah Pada Bank Syariah Indonesia KC Sibolga Rustiana, Devara; Atika, Atika
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i1.4730

Abstract

This study aims to find out how the marketing strategy for pawning gold products in attracting customer interest in Islamic banks in Sibolga Kc. The type of research that the authors conducted was field research, namely field research that is descriptive qualitative in nature, namely a study that describes the form of a marketing strategy for pawning gold products in attracting customer interest at Bank Syariah Indonesia Kc Sibolga. The results of this study are the marketing strategy for Islamic gold pawn products at Bank Syariah Indonesia Kc Sibolga, namely product strategies carried out by maintaining service quality to customers and using a comprehensive assessment tool. The pricing strategy is achieved by monitoring the product and operating the product according to Sharia principles. In the location strategy, this is done by providing a convenient and safe location for gold pawning transactions as well as easy access to the Bank's location. The promotion strategy is achieved by conducting broad outreach to the public, especially mothers, shop owners, entrepreneurs and maintaining promotions by distributing leaflets and maintaining public trust. And the results of data on sharia gold pawning customers in Sibolga District show that the gold pawn business has experienced significant growth, so that the marketing strategy plays a very important role in sharia gold pawning. Bank Syariah Indonesia Kc Sibolga.
Penerapan Akad Murabahah Pada Pembiayaan KPR Syariah Di Bank Sumut Capem Syariah HM Yamin Kusnadi, Hafidah Ayu; Atika, Atika
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.v3i3.4245

Abstract

The needs of human life continue to increase along with the times, from time to time, the population of a country will grow very rapidly from year to year, including the State of Indonesia. The increase in population in Indonesia according to the Central Bureau of Statistics (BPS), a government statistical agency conducts thorough research on the structure of Indonesia's population once every decade. Indonesia has a population of 237.6 million people, this number has increased from the previous decade which amounted to 205.1 million people. Talking about home, home is a basic human need. As the main need for humans, the house is in great demand by many people. However, the skyrocketing house prices meant that it was rare for people to be able to buy a house in cash, so buying on installments or renting was the chosen alternative. There are many ways that can be taken by the community in meeting their basic needs in terms of housing. This research includes field research. This research studies intensively about the background, circumstances, and interactions of a social, individual, group, institution, or society. The researcher saw firsthand the phenomenon that occurred at Bank Sumut Sharia Headquarters HM Yamin. This research is descriptive qualitative. "Qualitative descriptive research is research that has the character of an assessment, non-numeric verbal analysis, to explain the meaning further than what is visible to the five senses." Data collection techniques used are interviews and documentation. After the data obtained has been collected through interviews and documentation, as well as the information and information found in this study will become data which is then analyzed using descriptive methods.
Analisis Pengaruh Sistem Pembayaran Non Tunai Terhadap Pertumbuhan Ekonomi Indonesia Dengan Inflasi Sebagai Variabel Intervening Dalam Perspektif Ekonomi Islam Purba, Hana Ayunda; Harahap, Isnaini; Atika, Atika
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.v3i1.4022

Abstract

Indonesia's economic growth has decreased over the past 10 years starting from 2010 to 2021The decline in economic growth declined sharply in 2020 marked by the emergence of the rapid spread of the COVID-19 outbreak in Indonesia which had a major impact on the Indonesian economy. According to Islamic economic studies, economic growth is not only measured by the volume of goods and services produced in a certain period. But also continuous changes in religious, social and community aspects. This study aims to obtain empirical evidence of the effect of non-cash payment systems (number of ATM/debit card transactions and number of credit card transactions on the dependent variable, namely economic growth through inflation as an intervening variable. The type of data used in this study is secondary data in the form of time data monthly series with the period from 2016 to 2021 published by Bank Indonesia and the Central Statistics Agency through the official website.The data analysis technique uses a path analysis model.The results show that directly the number of ATM/Debit card transactions (X1) and the number credit card transactions (X2) have a positive and significant effect on economic growth (Y) and inflation (Z) Indirectly inflation (Z) has a positive and significant effect on economic growth (Y) Indirectly, based on inflation Sobel test calculations (Z) unable to mediate the relationship between the effect of volume tr ATM/debit card transactions (X1) and credit card transaction volume (X2) on economic growth.
Pengaruh Aglomerasi, Angkatan Kerja Dan Human Capital Investment Terhadap Pertumbuhan Ekonomi Kabupaten Simalungun Rukmana, Nadia Mayang; Lubis, Fauzi Arif; Atika, Atika
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i2.4112

Abstract

This study aims to determine the effect of agglomeration, labor force and Human Capital Investment on economic growth Simalungun. This study uses a quantitative approach. Simalungun is one of the districts in North Sumatra province. industrial concentration that creates consumption patterns that affect the economic development of the surrounding area, then the labor force that can encourage economic growth in increasing production factors, the last human capital investment/ HDI is an area that has adequate human capital in terms of knowledge, health and skills that can encourage economic growth. This research data obtained from secondary data with data collection techniques used are literature and documentation studies. The analysis technique used is multiple linear regression test using SPSS analysis tools. The results of this study show that simultaneously agglomeration (X1), labor force (X2), and Human Capital Investment (X3) have a positive and significant effect on economic growth (Y). Partially agglomeration has a positive and significant effect on economic growth with a t-count value of 5.432 and a significant value of 0.003 smaller than the specified significant value. The labor force has a negative and significant effect on economic growth with a calculated t-value of -3.711 and a significance value of 0.014 less than the specified significant value. Human Capital Investment has a positive and significant effect on economic growth, with a calculated t value of 21.643 and a significance value of 0.000 smaller than the specified significance value.
Analisis Pengaruh Biaya Premi Asuransi Jiwa Syariah Dan Beban Klaim Terhadap Laba Perusahaan Pada PT. Asuransi Takaful Keluarga Alwi, Fachri; Yusrizal, Yusrizal; Atika, Atika
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.v2i4.3802

Abstract

This study aims to find out how much influence the cost of ipremiasuransi ijiwa isyariah idan Iban iklaim iterhadap ilaba iperusahaan iperusahaan iTakaful iKeluarga. the type of research I used was quantitative descriptive research, the technique of collecting data on this research I was using the documentation technique I took from iweb i family insurance company, and the sample I used i16 monthly financial report. The data testing techniques used in this study include sumyclassical testing, multiple ilinear regression testing and hypothesis testing using the iSPSS program.The results of this study show that the iparsial ipremi costs affect positively and significantly against the company's iLaba I0.048 I<0.05 I and the burden of claim I do not affect positively and do not significantly affect the company's Laba I0. 482 I> i0. 05. isimultan isimultan iBiayaPremi idan iburban I claim iberpengaraan ibersama ITER iterhadap iLaba iperusahaand dengan ini isignifikansi i0,002 I< i0, 05. iDan iUji iR iSquare ipremi Idi costsidanburban iKlaim imempengarau iLaba iperusahaan isebesar i62% ipada iPT. family insurance.
Pengaruh Komunikasi Pimpinan Terhadap Produktivitas Kerja Dan Prestasi Agen Pada PT. Sunlife Financial Cabang Kota Medan Nawawi, M Iqbal; Lubis, Fauzi Arif; Atika, Atika
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i2.4061

Abstract

A person's work productivity is seen from as he carries out his duties, this is also influenced by communication in the work environment, namely communication from the leadership to the agent or communication between fellow agents must be created comfortable and friendly in order to cause a sense of family in the work environment, so that he becomes at home and excited in carrying out his duties. This study uses quantitative methods, which aims to determine whether there is an influence of leadership communication on agent performance, to determine whether there is an influence of work productivity on Agent Performance, and whether there is an influence of leadership communication and work productivity on Agent Performance at PT. Sun Life Financial Branch Medan City. Penelitain results obtained that the leadership communication variable (X) to work productivity (Y1) has a significant value of 0.000<0.05 and the value of leadership communication thitung of 10.931>1.658, so it can be concluded that H1 accepted which means there is an influence between the leadership communication variable (X)to work productivity variable (Y1), Leadership communication variable(X) to Agent achievement (Y2) has a significant value of 0.000<0.05 and the calculated value of 7.892>1.658 so that it can be concluded that H2 is accepted which means that there is an influence between leadership communication variable (X) to Agent achievement variable (Y2), simultaneous test shows that there is a significant value of leadership communication to work productivity of 0.000<0.05.
Implementasi Prosedur Pembiayaan Gadai Emas Pada Bank Syariah Indonesia KCP Medan Setia Budi Gunawan, Dandi; Atika, Atika
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i2.4037

Abstract

Indonesian Islamic bank KCP Medan Setia Budi is one of the banks that offers various types of finacing in order to increase income and improve products. One of which is a gold pawn product, in which a pawn product at the KCP medan setia budi Sharia bank, provides finacing  facilities with collateral in the form of gold. this study aims to find out how the implementation of gold pawn finacing procedures at the Indonesian KCP medan setia budi.by using a filed approach, with direcct observation and interview methods, documentation and literature study. It can be concluded that the finacing procedures at Islamic banks in conducting gold pawn finacing arein accordance with the priciples of Islamic law and in accordance with the fatwa of the national sharia council of the Indonesia Ulema council number twenty six about rahn and also refers to the fatwa of the national sharia council of the indonesia ulema council number twenty five concerning rahn.
Pengaruh Cashback, Flash Sale, Tagline “Gratis Ongkir” Terhadap Impulse Buying Konsumen Generasi Z Pada Shopee (Studi Kasus Mahasiswa Universitas Islam Negeri Sumatera Utara) Syauqi, Ahmad; Lubis, Fauzi Arif; Atika, Atika
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.v2i2.3122

Abstract

This study aims to determine the effect of Cashback, Flash Sale, and “Gratis ongkir” Tagline on Impulse Buying Generation Z at Shopee. This type of research uses a quantitative approach. This study uses three independent variables, namely Cashback, Flash Sale, and Tagline “Gratis ongkir” with one dependent variable, namely Impulse Buying Generation Z at Shopee. After being carried out in the library and in the field, and the preparation of hypotheses, the data in this study were collected through the distribution of questionnaires as research samples with a sampling technique using a Likert scale. Process the data through the SPSS 23.0 program with multiple linear regression analysis techniques. The results of this study can be said that 1) Cashback has a significant effect on Impulse Buying Generation Z at Shopee. With the t count value of the Cashback variable, 4.515 > 1.985 and a significance of 0000 > 0.05. 2) Flash Sale has a significant influence on Generation Z Impulse Buying at Shopee. With the t count value of the Flash Sale variable, namely 2.477 > 1.985 and a significance of 0.015 > 0.05. 3) Free Shipping Tagline has no effect on Impulse Buying Generation Z on Shopee. Because the t count value of the Free Shipping Tagline variable is 1.292 < 1.985 with a significance value of 0.199 > 0.05. 4) Simultaneously variable Cashback, Flash Sale, and Tagline Free Shipping for Impulse Buying Generation Z at Shopee. With a value of Fcount > Ftable 85.669 > 2.71 and a significance of 0.000 < 0.05. This means that there is a significant effect of variables X1, X2, X3 and Y variables together.
Analisis Penerapan Akuntansi Aset Tetap Menurut PSAP No. 07 Pada Dinas Tenaga Kerja Provinsi Sumatera Utara Aftiah, Nurul; Harmain, Hendra; Atika, Atika
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.v3i2.5189

Abstract

This study aims to analyze the application of fixed asset accounting according to PSAP 07 at the Sumatera provincial Manpower office whether it is in accordance with government accounting standards that have been implemented and to know how the recognition of the granting of rights to use fixed assets according to PSAP 07. The approach of this study is a descriptive approach, namely research conducted by collecting and presenting data received from the Sumatera provincial Labor Office in the form of Financial Statement data , recapitulation of depreciation of Fixed Assets, Inventory card list of goods and then the results of interviews are quite clear researchers analysis and compare with existing theories and Government Accounting Standards PSAP 07. The results showed the recognition of fixed assets on land and the condition of assets that are still not in accordance according to PSAP 07, owned land is not intended to be sold but used for agencies. This is due to a lack of understanding of fixed assets according to PSAP 07 which is very necessary for accountability reports in accordance with Government Accounting Standards that have been established and implemented.
Co-Authors A, RismaDani Abdilah, Muhammad Abdurachman Abdurachman Abdurrohman KM, M. Sa’id Achmad Sunani Miftachurrohman Ade Khadijatul Z. Hrp Adhi Kusumastuti Aditiawarman Aditiawarman, Aditiawarman Aftiah, Nurul Agusviyanda, Agusviyanda ahmad syauqi, ahmad Aida Rahmi Ainun Sakiah Aji A. R. Arief Akbar, Syarif Ali Akustika, Salsabillah Al Husein, Hizri Alicia, Febi Allisa, Safiah Alwi Pratama Putra Siregar Alwi, Fachri Amalia, Rize Budi Ananda Ibnu Sobri Hasibuan Andarini, Sonja Andi Hotmatua Harahap Andriyani Andriyani Anggraini, Yessy Tri Annisa Annisa Annisa Javalia Hasanah Aosiliana, Putri Aprianti Aprillia, Nur Aqwa Naser Daulay Aqwa Naser Daulay Arafah, Rizanita Zulfa Arie Suciyana Sriyanto Arifianti, Sari Maharani Arifin Fauzi Lubis Ariska Malida Syakira Matondang Ars Himsyah, Fatroyah Arta Rahman Asih, Dwi Putri Asriwati, Asriwati Atsira, Olga Putri Audini, Vira Aziva, Zahra Bambang Purwanto Bi Rahman, Nur Ahmadi Bi Rahmani, Nur Ahmadi Billah, Mu’tasim Bou, Sharlyani Maria Chandra Ali Hanapiah Lubis Damayanti, Ayu Damiri, Damiri Dea Putri Amanda Dessy Rahmadani Dewi Setyowati Dia, Dinda Diah Agustina Prihastiwi Dita Marisa Dona Martilova Drs. Basyaruddin Dwilda, Euvanggelia Ellisa Vikalista Elva Ronaning Roem Endyka Erye Frety Eva wulandari, Eva Evelyn Asaleo Fachriansyah, Hafiz Fadhiilah, Nabiilah Fathya, Shabriena Fauzi, Muhammad Resty Febriyani, Irma Feri Wijaya Fernando, Henky Ferona, Nur Avina Fitri Hayati Fitriyana, Deni Fajar Fransiska, Ira Gunawan, Dandi Hana Pertiwi Handayanto Handayanto Harahap, Anhar Nurdiansyah Harahap, Aswan Nawawi Harahap, Muhammad Ikhsan Harelina, Tia Harisman, Jasri Hasby, Muhammad Farhan Havidotinnisa, Siti Hawanda, Maisyah Hebert Adrianto Hendra Harmain Heri Junaidi Herinawati Herinawati Himsyah, Fatroyah Ars Hutabarat, Siti Lutfia Ika Puspita Sari Iksaruddin Iksaruddin Imsar, Imsar Intan Fairuz Zakia Irfan Aulia Syaiful Ishami Y. Purnama Isnaini Harahap Iswanti, Putri Itu, Lorensia Maria Yustina Ivon Diah Wittiarika Izzati, Dwi Jayadi, Mhd Dimas Jeffri, Jeffri Jumadi Kaharuddin Kahfita Ardana Khairani, Umi Khairun Nisa Kusnadi, Hafidah Ayu Kusuma Wardhani, Febrianti Kusuma, Rahayu Laila Saqila Putri Larasati, Yuniar Galuh Lestari Hulu, Rita Dwi Lewi, Sarifah Lia Artika Sari Lidiya Uzmasyah Lubis, Khoirun Nisa Lubis, Mutia Zahra Luke, Kevin Luthvia Aulia M Difach Hazairin Nasution M. Rendy Ramadhan Manik, Raudah Uci Mayasari Manurung, Herlina Maramis, Margarita Maria Marliyah Maryanti, Endang Mashithoh Sitorus Masruroh, Ainul Maya Macia Sari Melly Anjelika Mesyah, Ella Trafera Mirna Kurnia Tanjung Mislaini Mislaini Mochammad Wildan Morin, Leanne Muarrif Sani Muhammad Lathief Ilhamy Nasution Muhammad Ramadhan Muhammad Saleh Siregar muhammad Syahbudi, muhammad Muhammad Syarif Hidayatullah, Muhammad Syarif Muhammad Syukri Albani Nasution Nadapdap, Thomson P Nafawangsa, Friska Naila Adibah Najmuddin Rasul Napisah, Napisah Nasronudin Nasronudin Nasution, Annio Indah Lestari Nasution, Annio Indah Lestari Nasution, Juliana Nawawi, M Iqbal Nisa, Sofatun Novita Sari Nur Adilah Nurali Sumah, Chousadilla Nurbaiti Nurbaiti Nurdin Nasution Nurhasanah Siregar . Nurhayati Nurhayati Nurhayati, Dinda Anggi Nurhayati, Immas Nuri Aslami Nurkholish Majid Nurlaila Nurlaila Nurmala Kumarasari Pasaribu Nurmasitah, Sita Nursantri Yanti Nurul Syahqilla Nurwani Nurwani, Nurwani Oktarina Harahap Pangesti, Devia Regita Pardede, Diah Hafni Parinduri, Islah Rizky Parman Komarudin Piliang, Sucita Saskya Prastriansyah, Angga Prastyo, Beny Priandhini, Sekar Afifah Purba, Hana Ayunda Puspitasari, Fenny Putri Fajariah Sabda Putri Nur Annisa Putri Rahmawati Putri, Adelia Salsabila Putri, Hana Letitia Anjani Suwardi Putri, Meltanti Kaswa Putri, Rafika Ananda Putri, Riri Dwita Putri, Siti Rahmayanti Qodariah Barkah Rahma, Tri Inda Fadhila Rahmani, Nur Ahmadi Bi Rahmansyah Rahmansyah Rahmat Daim Harahap Rahmawati, Fidi Rahmawati, Lulu Rahmi Syahfitri Harahap Ramadhani, Sri Ramadhani, Yerix Rejeki, Purwo Sri Rendra Rahmawan ria septiana Rian Azhari Siregar Risky Sobari Ritonga, Mei Anriani Ritonga, Nanda Wirayulinda Romli SA Roudlotus Sholikhah Rukmana, Nadia Mayang Rustiana, Devara Salma Asilah Sampurna, Mahendra Arif Samsudin Anis Saparuddin Siregar Saparuddin Siregar Saputra, Rahmat Sari, Devi Yana Saria Yiska Panggabean Sarmiati Mia Sa’adi, Ashon Sebayang, Elisabet Br Shalma Alya Fadilla Sheila Anggraini Sholikhah, Roudlotus Sholikhah Siam, Rambu Nurul simarmata, eprimanta Sintang, Suraya Siregar, Aspan Sofyan Siregar, Efrida Rahma Sari siregar, ilfirayuarfika Siregar, Rizki Kurnia Siti Aisyah Siti Arifah Sitoresmi, Mumpuni Wahyudiarti Sodiah Sodiah, Sodiah Soetanto, Maria Fransisca sonia, tara Sri Bella Larasaty Yuandra Sri Endah Wahyuningsih sri sudiarti Subandi Subandi Suci Nasehati Sunaningsih Sugianto Sugianto Sumarsana, Asep Sundari Indah Wiyasihati Supramono Supriyadi, Agung Suri, Dian Mei Surono Surono Syafitri, Elen Syaifuddin Syaifuddin Syukry El Hanif Nasution Tambunan, Khairina Telaumbanua, Ita Ayu Anggina Tengku Riza Zarzani N Tri Hidayati Wahyu Syarvina Wahyuni, Sri Intan Wahyuningtyas, Istanti Dwi Wibisono, Aldino widowati widowati Wiranti, Wiranti Yanti, Nusantri Yashinta Ramadhani Yayuk Susilawati, Yayuk YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yudia, Riska Nur Yuhenanda D. Pratama Yuliati, Erikavitri Yulida Army Nurcahya Yunda Herliana Yuniati Yuniati Yusnidar Yusnidar Yusrizal Yusrizal Zaenal Abidin Zaenuddin Hudi Prasojo Zahra, Aulia Zainal Arifin Zainarti Zainarti Zuhrinal M. Nawawi