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All Journal Parole: Journal of Linguistics and Education PRASI: Jurnal Bahasa, Seni, dan Pengajarannya AKSIOMA Jurnal Pendidikan Matematika Alchemy : Journal of Chemistry Laa Maisyir Jurnal Ekonomi Islam Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Intizar I-ECONOMICS: A Research Journal on Islamic Economics POROS TEKNIK INTEKNA Jurnal Matematika dan Statistika serta Aplikasinya (Jurnal MSA) Al-Ahwal: Jurnal Hukum Keluarga Islam JURNAL BIOLOGI INDONESIA Jurnal ELTIKOM : Jurnal Teknik Elektro, Teknologi Informasi dan Komputer Jurnal Sains Teknologi dan Lingkungan (JSTL) Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam As-syifaa Jurnal Farmasi INOVTEK Polbeng - Seri Informatika Jurnal Darussalam: Jurnal Pendidikan, Komunikasi dan Pemikiran Hukum Islam Pendekar : Jurnal Pendidikan Berkarakter Ganaya: Jurnal Ilmu Sosial dan Humaniora Chemistry Indonesian Journal of Chemical Research SENTRALISASI SEIKO : Journal of Management & Business JURNAL PENDIDIKAN TAMBUSAI Proceedings of the International Conference on Applied Science and Health NISBAH: JURNAL PERBANKAN SYARIAH Walisongo Journal of Chemistry JURNAL MANAJEMEN BISNIS Journal of Innovative Science Education Jurnal IMPACT: Implementation and Action LOYALITAS: Jurnal Pengabdian Kepada Masyarakat JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurisprudensi: Jurnal Ilmu Syariah, Perundang-undangan, Ekonomi Islam Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Islamika: Jurnal Keislaman dan Ilmu Pendidikan JURNAL EKSBIS Balance Vocation Accounting Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Dinasti International Journal of Education Management and Social Science Jurnal Sains dan Teknologi Ilomata International Journal of Management EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Journal of Educational Chemistry (JEC) Al-Mal:Jurnal Akuntansi dan Keuangan Islam Journal of Community Service and Empowerment LEGAL BRIEF Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Ilomata International Journal of Management Jurnal Ekonomi Efektif JURNAL MANAJEMEN AKUNTANSI (JUMSI) SADE Jurnal Arsitektur, Planologi dan Teknik Sipil Jurnal Agrisistem Proceedings Series on Health & Medical Sciences Journal of Aafiyah Health Research (JAHR) Journal of Student Development Informatics Management (JoSDIM) International Journal Of Economics Social And Technology Jurnal Perbankan Syariah Darussalam (JPSDa) Jurnal Ekonomika Manajemen Dan Bisnis Journal of Management and Administration Provision Studies in English Language and Education International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) Mandiri: Jurnal Akuntansi dan Keuangan Jurnal Ekonomi, Teknologi dan Bisnis Al Mabhats : Jurnal Penelitian Sosial Agama Electronic Journal of Education, Social Economics and Technology Madani: Multidisciplinary Scientific Journal Jurnal Ekonomi Syariah e-Jurnal Apresiasi Ekonomi JAKBS Journal of Economics and Management Scienties Hikmayo: Jurnal Pengabdian Masyarakat Jurnal Literasi dan Pembelajaran Indonesia IIJSE Majapahit Journal of Islamic Finance and Management Jurnal Kewirausahaan dan Inovasi VISA: Journal of Vision and Ideas Majapahit Journal of Islamic Finance dan Management Nerspedia ARIMA : Jurnal Sosial Dan Humaniora Al-khidmah: Jurnal Pengabdian dan Pendampingan Masyarakat Alamtana Ecobankers : Journal of Economy and Banking Jurnal Ekonomi dan Bisnis Indonesian Journal of Science and Public Health As-Syirkah: Islamic Economic & Financial Journal JIFA (Journal of Islamic Finance and Accounting) AKSIOMA Nosipakabelo: Jurnal Bimbingan dan Konseling Keislaman
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Journal : JURNAL MANAJEMEN AKUNTANSI (JUMSI)

Analisis Penerapan Prinsip-Prinsip Syariah Pada Perjanjian Asuransi Syariah (Studi Kasus PT. Sun Life Financial Syariah Cabang Medan) Pohan, Komariah Hapni; Sudiarti, Sri; Inayah, Nurul
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i2.4304

Abstract

The emergence of Islamic insurance raises many questions about what differentiates Islamic insurance from conventional insurance. The purpose of this study was to analyze the application of sharia principles in the insurance agreement of PT. Sun Life Financial Syariah. Islamic insurance is a big question among Muslims regarding the mechanisms that exist in Islamic insurance. As for sharia principles, it is a differentiator from conventional insurance. The main principle applied to sharia insurance is mutual help. PT. Sun life sharia financial has implemented sharia principles in sharia insurance agreements and in the tabarru fund management mechanism according to Islamic sharia. In this study the authors used a descriptive qualitative method by collecting data and information through interviews, observation and documentation. From the results of the analysis, these nine principles are the principle of monotheism, the principle of justice, the principle of mutual help, the principle of cooperation, the principle of trust, the principle of willingness, the principle of the prohibition of usury, the principle of the prohibition of maisir and the principle of the prohibition of gharar. these nine principles have been applied to the Medan branch of PT. Sun life financial sharia and are in accordance with the basic principles of sharia insurance. Tabarru fund management at PT.Sun life financial syariah Medan branch is also in accordance with sharia principles.
Analisis Rasio Likuiditas, Solvabilitas Dan Profitabilitas Sebagai Alat Pengukur Kinerja Keuangan Pada PT. Telkom Indonesia, Tbk Tahun 2017-2021 Saragih, Rini Maretha; Rokan, Mustafa Kamal; Inayah, Nurul
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.v4i1.4742

Abstract

This study aims to determine how the company's financial performance is assessed through analysis of liquidity ratios, solvency and profitability of the company PT. Telkom Indonesia Tbk in 2017-2021. The research method used is a quantitative descriptive method using measurements of liquidity ratios, solvency and profitability. Based on the research results, the liquidity ratio in 2017-2021 the company's financial performance is said to be not good because the company is unable to cover its short-term liabilities using the company's current assets. Based on the solvency ratio for 2017-2021, the company's financial performance is in good condition, which can be seen from the low percentage of the ratio, which indicates that the company is getting better at paying off its obligations. Based on the profitability ratios for 2017-2021, the company's financial performance is in good condition because the company's ability to generate profits is quite high from sales made by the company.
Pengaruh Kesejahteraan Dan Model Kepemimpinan Terhadap Produktivitas Kerja Karyawan Pada BSI KCP Cemara Asri Tahun 2020-2022 Hasibuan, Elpina Yanti; Nasution, Yenni Samri; Inayah, Nurul
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i2.4297

Abstract

This study aims to examine the influence of welfare and leadership models on employee productivity at BSI KCP Cemara Asri either partially or simultaneously.This study uses quantitative methods with data collection using likert scale method. The subjects used in this study were employees of BSI KCP Cemara Asri in 2020 – 2022, which amounted to 33 respondents and were taken using sampling techniques. Data analysis techniques through IBM Spssstatistical program 26. The results of this study showed that: first, Welfare has a positive and significant effect on employee productivity with a significance value of 0.042 < 0.05. Second, the leadership Model has a positive and significant effect on employee productivity with a significance value of 0.031 < 0.05.Third, Welfare and leadership models have a positive and significant effect on employee productivity with a signicant value of 0.028 < 0.05.
Analisis Penerapan Sistem Informasi Akuntansi Atas Bagi Hasil Dari Penjualan Bersih (Net Sales) di PT. Tuah Globe Mining Ardena, Dinda; Harmain, Hendra; Inayah, Nurul
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.v3i3.4246

Abstract

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 of this study was to find out accounting information for mining operational costs and a profit sharing system from net sales of business cooperation, profit sharing procedures in financial reports that function as an accounting information system, and how sales revenue sharing is used to settle tax burdens. This type of research is field research carried out at PT. Tuah Globe Mining. The approach used in this research is descriptive-qualitative. The author will deliver the results research into a description or explanation that is easy to understand. The method that the author uses in finding data is by way of interviews, observation, and documentation. Based on the results of research conducted that the application of the system for results applied by PT. Tuah Globe Mining and PT. Kutama Mining Indonesia on coal mining business cooperation is using method revenue sharing. Profit sharing is done in a way net sales will be deducted by operating expenses invoice issurance mechanism. As for the distribution of the results will be applied in the company’s financial statements. Thur for calculating and completing the tax burden of PT. Tuah Globe Mining will be report sales in the agency’s annual SPT as stipulated in the act PPh, job creation law, and harmonization law.
Co-Authors Abdul Wahid Suleman Adnan Sauddin Adriani Muhlis, Adriani Agustin, Elisa Ahmad, Muh. Nur Aini, Wahidatul Alanggi, Gio Alfisyahra, Alfisyahra AMALIYAH, FITRI Aminuyati Amirullah -, Amirullah Amran Razak Andri Permata Sari, Andri Permata Andriani, Maya Anggita, Nadya Dewi Anggrie NST, Silvia Ani Nur Aeni, Ani Nur Anjastika, Anggi Aqwa Naser Daulay Ardena, Dinda Ardity, Vanesya Aura Arham, Muhammad Dai Ariani, Wika Arianto, Tony Arif Eko Wibawanto Arifin Fauzi Lubis Arini, Naura Nazhyrah Ariyatun, Ariyatun Arnida Wahyuni Lubis At'thahirah, At'thahirah atika Atikah, Tika Dewi AZIZAH AMAL Batubara, Maryam Bey, Syahnaz Nurzaini Boangmanalu, Rahmat Syahputra Budhy Kurniawan Chandra, Freddy Chasanah, Laily Fajria Dalimunthe, Yuli Saputri Darmawani ., Darmawani Daud, Bukhari Desi Tri Kurniawati Devi Rahmayanti Dewi Nur Indah Sari, Dewi Nur Indah Diana Achmad Elsa, Nazwa Alpuja Endang Komariah, Endang Ernawati, Potjut Fadiana, Devi Fadillah, Muhammad Aris Fahreza, Muhammad Faisal Saade, Muhammad Fatir, Muhammad Fatmah Afrianty Gobel Fauziyah, Auliya Ferry Sobatnu, Ferry Fitri, Heldia Fitri, Syahruna Fitriatussoleha, Nuril Fitroh, Adini Anwaril Galuh Tresnani Hafizah, Raisya Hakim, Mahrizal Hanafi, Burhan Handayani, Nisah Handayani, Tri Hadi Handra Humala Dalimunthe Hanim, Rafidah Harahap, Andi Hotmatua Harahap, Lesti Harahap, Muhammad Ikhsan Harahap, Salwa Hayati Hasibuan, Elpina Yanti Hasibuan, M. Fawwaz Eljawahir Hendra Harmain Hendra Heriansyah heriyani agustina, heriyani Herjuno Ari Nugroho, Herjuno Ari Hermintari, Novia Hidayatullah, Mohammad Nurul Hirsan, Muh Humaira, Syuqaira El Hutabarat, Nadya Namora Hutagalung, Mulky Alrasi Ide Mafaza Sansayto Ihsan, Nur Hadi Imam Supardi, Kasmadi Imsar, Imsar Inayah, Fitriadi Indra Indra Indra Syahputra Iqram, Muh. Irawan, Faris Ade Irma Setiawan, Irma Irwan Kasse ISLAMUL HADI Ismail, Syawaluddin Junaidi Junaidi khairudin imawan, khairudin Khoirunnisa, Siska Kilwarany, Novita Kusumaningthiyas, Wike Adisti Latifil Ansori, M. Mukhtar Lely Ana Ferawati Ekaningsih Lubis, Anita Pramadani Lubis, Putri Safa Aulia Maharadatunkamsi Maharadatunkamsi, Maharadatunkamsi Maimanah, Hasbul Mamlukhah, Mamlukhah Mansur Margono, Bagus Marliyah, Marliyah Masdiputri, Sri Nuriyaty Maskur Maskur Masruri Masruri Maulida, Adellia Ika Maulidar, Eka Maullida Hayati Meiliasari, Rosana Meinarni, Welli Mira Ustanti Moh. Harun Al Rosid Monika, Sherli Mubarak, M. Zainun Syauqil Muh. Hasbi Muhammad Arif Muhammad Rifai Muhammad Rijal Alfian muhammad rizky, muhammad Muhammad Sahrul muhammad Syahbudi, muhammad Muliawati, Ida Musawwir Muslem, Asnawi Muslim, Rany Mustopa Musyarofah Musyarofah, Musyarofah Muthalib, Kismullah Abdul Mutiara Sari Mutiati, Enni Nailul Izzah nasikhin Nasution, Annio Indah Lestari Nasution, Fathia Zuhra Nasution, Hafizah Mahira Nasution, Juliana Nasution, Nurwani Nasution, Yenni Samri Nawal Ika Susanti, Nawal Ika nawawi, m. Ni'mah, Hilmatun Ningrum, Puji Novia, Niza Noviani, Aris Nur Halimah Nur Indah Sari, Dewi Nur Ulmy Mahmud Nur, Lailan Nur, Nahya Nurani, Nadia Sarah Nurbaiti Nurbaiti Nurdinah Hanifah Nuri Aslami Nurkomariah, Nurkomariah Nurlaila Mubarokah Nurmala Sari Nursantri Yanti Nurul Jannah Nurul Purnomo Oktavia, Rizka Dwi Padjalangi, Andi Muhammad Yaqkin Pardamean Siregar, Pardamean Permana, I Nyoman Yoga Permata, Clarisca Audyta Pohan, Komariah Hapni Pratiwi, Triana Surya Prayogi, Feri Putri , Humaira Agam Putriani, Iradah Dwi Qarni, Waizul Qorib, Khoffifa Assakhyyu Quraniyah, Fike Rachmat Kosman, Rachmat Rahma, Tri Inda Fadhila Rahmani, Nur Ahmadi Bi Rahmi Syahriza, Rahmi Ramadhani, Anggraini Ramadhani, Sri Rarastoeti Pratiwi Razip, Muhammad Khaerul Rhokan, Mustapa Khamal Ritonga, Melisa Ananda Putri Rohmah, Siti Nur Rokan, Mustafa Kamal Ruhaidani, Emma Ruri Aldisyah Siregar Rusmayadi Rusydi, Arni Rizqiany S Mursiti Sadewo, Imran Safitri, Apriliya Dwi Sakdiah, Halimatu Sandi, Muhammad Santi, Eka Santri Yanti, Nur Saparuddin Latu Saputra, Rastra Yudha Saragih, Rini Maretha Sardianto Sari, Septi Indah Permata Sa’diyah, Halimatus Selvin, Agustina Septhia Irnanda, Septhia Shafira, Riski Shodiq, Adib Muhammad Sigit Wiantoro, Sigit Sijabat, Winda Irmayani Sipahutar, Ana Pahira Siregar, Nabila Safutri Siregar, Safa Maisyarah Siregar, Tarmiji Hamid Siti Sarah Fitriani, Siti Sarah Sitorus, Eva Afrilisa Sitorus, Friska Olavia Soesilo, Nyoman Puniawati Soesilo, Nyoman Puniawati Sofyan A. Gani sri sudiarti St. Hadijah, St. Hadijah Wahi Suhel, Heny Ningtyas Sukmawati Syarif, Sukmawati Supardiono, Supardiono Suprapto, Ribut Surepno, Surepno Surya Adi, Cheetara Novatriyanti Syafaat, Muhtar Syafa’at, Abdul Kholiq Syamsidar Syamsul Bahri Syifa, Fenia Tuti Anggraini Ulfatun Hasanah Ulfatun Hasanah Wartika Rosa Farida Wijaya, Muhammad Aulia Yahya, Ubaidillah Yastin David Batara, Yastin David Ys, Syamsul Bahri Yuliadi Zamroni Yulsafli Yulsafli, Yulsafli Zahra Nabila Iqbal Zama, Azhari Zamli Zamraji, Yunus Zubair, Arie Gunawan Hazairin Zuhrinal M. Nawawi Zulfadli A. Aziz, Zulfadli A. Zuraini, Irma