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Pengaruh Gaya Kepemimpinan Berorientasi Prestasi dan Motivasi Terhadap Kinerja Karyawan dengan Disiplin Kerja Sebagai Variabel Intervening pada PT. Bank Syariah Indonesia KCP Medan Petisah Silaen, Lena Mardiana; Imsar; Syahriza, Rahmi
Jurnal EMT KITA Vol 7 No 4 (2023): OCTOBER 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i4.1647

Abstract

This study analyzes the influence of achievement-oriented leadership style and motivation on employee performance, with work discipline as an intervening variable, conducted at Bank Syariah Indonesia KCP Medan Petisah. The data collection method used is quantitative research with primary data obtained from questionnaires. The population of the study is all employees of Bank Syariah Indonesia KCP Medan Petisah. The sample was taken using saturated sampling with a total of 22 employees. The results of the study show that, partially, achievement-oriented leadership style and motivation have an insignificant influence on performance, while motivation and work discipline have a positive and significant impact on performance. Motivation also has a significant influence on work discipline. Meanwhile, employee performance has a positive influence on work discipline. From the explanation of the research results, the variables of achievement-oriented leadership style, motivation, employee performance, and work discipline all have a positive influence on Bank Syariah Indonesia KCP Medan Petisah.
Analisis Laporan Arus Kas Sebagai Alat Untuk Menilai Kinerja Keuangan Pada PT Gunung Raja Paksi Tbk Handayani, Fitri; Harmain, Hendra; Syahriza, Rahmi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1596

Abstract

PT Gunung Raja Paksi's financial condition for a period of 5 years, namely from 2017-2021, experienced unfavorable conditions because it experienced losses in 2018-2020. This study aims to determine the financial performance of PT Gunung Raja Paksi, which is measured using the cash flow ratio. This study uses a qualitative descriptive analysis method, then analyzed using a cash flow ratio which consists of the ratio of operating cash flows to current liabilities (AKO), cash flow adequacy ratio (KAK), cash flow ratio to capital expenditure (PM), fund flow coverage ratio ( CAD), and Total Debt Ratio (TH). Free Net Cash Flow Ratio (AKBB). The results of this study indicate that the company's total cash flow during the 2017-2021 period at PT Gunung Raja Paksi is not good enough. This can be seen from the value of cash flow ratios that are still below standard 1 as in the AKO ratio of 0.031 times, -0.203 times, 0.287 times, 1.258 times, 0.340 times, ratios of AKO -0.423 times, -0.203 times, -6.205 times , -5.934 times, 3.792 times, PM ratio0.218 times, -0.834 times, 4.016 times, 2.637 times, 1.048 times, CAD ratio 0.085 times, -0.846 times, 1.821 times, 3.738 times, 2.159, TH ratio 0.013 times, - 0.106 times, 0.221 times, 0.689 times, 0.205 times, and the AKBB ratio -0.337 times, -0.443 times, 0.129 times, 0.921 times, 0.183 times. Keywords: Financial Performance, Cash Flow Statement, Cash Flow Ratio.
Pengaruh Proporsi Komisaris Independen dan Komite Audit terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 Addina, Chessara; Harmain, Hendra; Syahriza, Rahmi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1616

Abstract

This study aims to determine the effect of the proportion of independent commissioners and audit committees on financial performance in manufacturing companies listed on the Indonesia Stock Exchange partially and simultaneously. This research uses quantitative methods with an associative approach. The results of this study showed that partially the proportion of independent commissioners did not have a significant effect on financial performance with the tcount < ttable (0.561015 < 1.97569) and the probability value showing a number greater than the significance value (0.5758 > 0.05). Meanwhile, the audit committee has a significant effect on financial performance with the tcount > ttable (7.265215 > 1.97569) and the probability value showing a number smaller than the significance value (0.0000 < 0.05). Simultaneously, the proportion of independent commissioners and audit committees has a significant effect on financial performance with the Fcount > Ftable value (13.81392 > 3.06) and a probability value showing a figure of 0.000000 which means it smaller than the significance value of 0.05 (0.000000 < 0.05). Financial performance can be explained by the proportion of independent commissioners and audit committees of 78.37%, while the remaining 21.63% is explained by other factors beyond the variables studied. Keywords: The Proportion of Independent Commissioners, Audit Committees, Financial Performance
Penerapan ISAK 35 Laporan Keuangan Organisasi Nonlaba Pada Mts Al Washliyah Pajak Rambai Medan Rifana, Muhammad; Kamilah, Kamilah; Syahriza, Rahmi
Jurnal Sains dan Teknologi Vol. 5 No. 2 (2023): Jurnal Sains dan Teknologi
Publisher : CV. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Organisasi nirlaba adalah organisasi yang memiliki fokus utama pada pelayanan dengan tanpa memiliki maksud untuk mendapatkan laba sebesar - besarnya. Tujuan penelitian ini adalah untuk menganalisis Penerapan ISAK No. 35 Tentang Penyusunan dan Penyajian Laporan Keuangan Organisasi Nonlaba Pada MTS Al Washliyah Pajak Rambai Medan. Data yang digunakan dari penelitian ini adalah data primer dan sekunder, dimana data primer di dapat dari hasil wawancara dengan Staff Bidang Tata Usaha dan Keuangan MTS Al-Washliyah Pajak Rambai Medan sedangkan data sekunder di dapat dari laporan keuangan MTS Al-Washliyah Pajak Rambai Medan. Hasil dari penelitian ini menunjukkan bahwa Penerapan ISAK No. 35 Tentang Penyusunan dan Penyajian Laporan Keuangan Organisasi Nonlaba Pada MTS Al Washliyah Pajak Rambai Medan belum sepebuhnya menerapkan ISAK No 35. Dapat dilihat dari penyajian laporan keuangan yang dibuat oleh MTS Al Washliyah Pajak Rambai Medan tidak menerapkan laporan posisi keuangan, laporan Penghasilan komperehensif dan laporan perubahan asset neto berdasarkan standar ISAK No 35 tetapi hanya membuat dua laporan yaitu Laporan Arus Kas dan Catatan Atas laporan Keuangan.
Analisis Pembayaran Premi Dalam Asuransi Jiwa Pada PT. Sunlife Financial Cabang Kota Medan Nur Marpaung, Deri Arifin; Syahriza, Rahmi
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.v1i4.2610

Abstract

Premium is a sum of money paid by the insured to the insurer (insurance company) whose amount has been determined, in order to protect the possibility of an unwanted risk in the future. The problem involved in this study is life insurance because life insurance takes into account Life Protection or takes into account when a person will die and can survive it is necessary an analysis related to time. This type of research is field using qualitative descriptive method. The research subject is PT.Sunlife Financial Medan City Branch. The primary data in the form of information related to the calculation of insurance product premiums, market segmentation applied to certain products and financial statement data of insurance companies in accordance with the products offered.Referring to some of the policies presented, the price of Sun Life insurance premiums starts from Rp.90-Rp.270 thousands per month. The whole concept of insurance requires its participants to make regular payments or make insurance contributions called as insurance premiums.
Analisis Pembayaran Premi Pada Asuransi Syariah (Studi Kasus di PT. Sunlife Cabang Medan) Hafnisa, Hafnisa; Syahriza, Rahmi
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 3: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i3.2599

Abstract

This study aims to analyze the calculation model of insurance premium rates of savings and non-savings products against market segmentation and profitability. This research method uses qualitative descriptive. Regarding the characteristics of savings products, it is more appropriate to apply them to individual segmentation, while non-deposit products are more appropriate if they are marketed to groups or companies. Companies that invest at a high rate of return will use relatively less debt. A high rate of return will allow them to finance most of the finances when they need funds collected from internal activities.
Evaluasi Prosedur Pelaksanaan Klaim Asuransi Public Liability Pada PT. Jasaraharja Persero Padang Sidempuan Tk II Elida Asma Hari, Siti Nur; Syahriza, Rahmi
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.v1i4.2647

Abstract

If a customer is slow to pay the premium to the company, the company may refuse to delay paying the claim to the customer, and may even terminate the contract or agreement that has been concluded with the insured. The purpose of this study is to determine how the procedure for the implementation of liability insurance claims at PT Jasaraharja Persero padang Sidempuan Tk ll so that companies with customers can cooperate in a good way.then it will be continued by evaluating the procedure for implementing the claims of PT Jasaraharja Persero padang Sidempuan Tk ll effective for PT Jasaraharja Persero padang Sidempuan Tk ll. This type of research uses the type of descriptive research, the implementation of research conducted at PT Asuransi Jasaraharja Persero padang Sidempuan Tk ll with data collection methods, namely observation and internship in the company.hence the conclusion that the procedure for implementing the claim carried out is less considered and effective. The application of actuarial science in the implementation of claims will help the company in recording so that it is easy to verify customer data that is still registered in the policyholder at PT Jasaraharja Persero padang Sidempuan Tk ll.
Manajemen Marketing Asuransi Syariah Untuk Meningkatkan Minat Masyarakat Pada PT Prudential Komplek Merbau Mas Irdayanti, Nadila; Syahriza, Rahmi
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.v1i4.2626

Abstract

This research was conducted to advance the marketing level of Islamic insurance and attract public interest, especially in the city of Medan at Pt Prudential, the contents of this journal were input based on data from PT Prudential Medan branch. This research was conducted based on a qualitative descriptive method, a research method by collecting real/true data, then compiled into an invention or what is commonly called a journal so that it can provide actual facts about how to design marketing marketing to PT Prudential branch customers. Medan. Marketing can be interpreted as one of the sciences that has developed for quite a long time in the community, especially the city of Medan. Therefore, the company/office must be able to make marketing something that has a positive impact on the progress or success of a company in marketing its products. Insurance in Indonesia has ample opportunity to grow in line with the growth of the Islamic financial market. Outreach to the public is one way to increase product sales in the insurance world. In terms of vision and mission, we already know what agents must do to attract public interest in joining as insurance customers, therefore a good communication image must be built to facilitate this.
Analisis Potensi Dan Kendala Pengembangan Asuransi Jiwa Pada PT. Sunlife Financial Cabang Kota Medan Manik, M. Bay Hakqi; Syahriza, Rahmi
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.v1i4.2612

Abstract

Until now the people of Indonesia still have a low level of understanding and awareness of insurance, and among those who have insurance, most do so because of circumstances or circumstances forced.Many insurance companies are eyeing the upper class because the upper class is more aware of the importance of insurance than the lower class. If this paradigm is allowed to continue to grow in society, the development of insurance will remain slow.This research was conducted at PT.Sunlife Financial Medan City Branch on January 17 to February 17, 2022 using library research method.The data collection techniques carried out are observation methods, interviews and accessing internet sites.Life insurance is preferred for the backbone of the family or for those who already have dependents despite not having a family.Based on the results of the analysis that has been done by the author, some conclusions obtained from this study are: the potential of PT. General Takaful Insurance Medan branch in terms of strength Strengh) and opportunity (Opportunity) is a good claim service, easier and faster.Constraints owned by PT. Sun Life Financial Medan City Branch in terms of weakness (Weakness) and threat (threat) is the amount of competition in the insurance industry both from sharia and conventional insurance,
Pelaksanaan Prinsip Syariah Pada Hotel RedDoorz Syariah Medan Dihubungkan Dengan Fatwa DSN MUI Nomor 108/DSN-MUI/X/2016 Syahfitri, Rina; Marliyah, Marliyah; Syahriza, Rahmi
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.v3i2.4086

Abstract

Sharia Hotel is a hotel that in the provision, procurement, and use of products and facilities and in business operations does not violate sharia rules, trying with its system to minimize and eliminate the possibility of misuse of facilities by service users. This study aims to determine, first how the implementation of sharia principles in RedDoorz Syariah Medan hotel, second how the practice of implementing Fatwa DSN MUI number 108/DSN-MUI/X/2016 on the implementation of tourism based on sharia principles in RedDoorz Syariah Medan Hotel. This research was conducted at Reddoorz Syariah Medan Hotel. The approach of research conducted in this study is descriptive qualitative, with data collection methods that are in-depth interviews (interview) and as a support using documentation studies and literature searches in accordance with the problems discussed. The results of the study concluded that the first implementation of Sharia principles at RedDoorz Syariah Medan hotel turned out to be still many shortcomings, including they do not provide facilities and means of worship, for example there is no musolah, mukenah and Quran. the interior of RedDoorz Syariah also does not have Islamic elements. But RedDoorz Syariah Hotel has implemented sharia principles on products, processing and services, both practices of implementing Fatwa DSN MUI No. 108/DSN-MUI/X / 2016 concerning the guidelines for the implementation of tourism based on Sharia principles at the RedDoorz Syariah Medan Hotel still do not meet the elements in the fatwa. Many elements that have not been fulfilled such as certificates from the MUI, both for food or the Hotel itself, there are no facilities, tools and means of worship, do not have hotel service procedures manuals and do not cooperate with Islamic Financial Institutions in performing services.
Co-Authors Abdul Rahman Addina, Chessara Afriani, Lilia Ahmad Syakir Alfauziah, Halimah Safitri Amini, Salisa Andiyanto, Sakti Anggrie NST, Silvia Aprilia, Dita Aqilah, Rakha Arifin Fauzi Lubis Ariska, Ella Arsyaf Tampubolon Ashaari, Taslam Asrar Mabrur Faza, Asrar Mabrur Atika, Febri Aulia, M. Azhari Akmal Tarigan Batubara, Maryam Batubara, Soraya Alyya Syam Bi Rahmani, Nur Ahmadi Budi Harianto Chairane, Chairane Dalimunthe, Afifah Khairiah Daniel Happy Putra Dhian Rosalina, Dhian Dongoran, Rahmah Nur Efriady Siregar, Sahnan Elida Asma Hari, Siti Nur Ernawati, Erin Fachrina, Rifka Fachrozie, Ridho Fachry Abda El Rahman Fadhila Rahma, Tri Inda Fadila, Sheila Fahnisa, Fahnisa Faisal Akbar Nasution Fanny Julia Putri Fuadi Tanjung, Ahmad Hafnisa, Hafnisa Haq, Zhiaul Harahap, Alwi Padly Harahap, M. Ikhsan Harahap, Miftah Rizki Addin Harahap, Muhammad Ikhsan Harahap, Nur Dalilah Harahap, Rahmat Daim Harahap, Sinta Lestari Hasanah, Selfi Ulfa Hasibuan, Adelia Hasibuan, Reni Ria Armayani Hendra Harmain Hidayat Nasution, Muhammad Taufik Ilham Habibi, Ilham Imran, Buhari Imsar Imsar, Imsar Inda Fadhila Rahma, Tri Indradewa, Rhian Indriani, Rizki Irdayanti, Nadila Ismail K, Kamilah Kamilah, Kamilah Kaspia, Yola Kusmilawaty, Kusmilawaty Lubis, Dini Syafitri Lubis, Fahmi Husaini Lubis, Riska Amalia lubis, Safiah Saffa Lubis, Tasya Fauza M. Ridwan M. Yogi Riyantama Isjoni Maisyaroh, Elvira Maisyaroh, Tetti Manik, M. Bay Hakqi Marliyah, Marliyah Meutia Dewi, Meutia Mingka, Asrawi Fahmi Muhammad Arif Muhammad Habibi Siregar, Muhammad Habibi muhammad Syahbudi, muhammad Muhammad Syukri Albani Nasution Muhammad Umar Maya Putra Mustapa  Khamal  Rokan N. Nurjanah nafisah, nur Naser Daulay, Aqwa Nasution, Alya Mahpuja Nasution, Muhammad Irwan Padli Nasution, Rahma Wulan Suci Nasution, Rahman Ali Nazmi, Khairin Nur Marpaung, Deri Arifin Nuraini Nuraini Nuri Aslami Nurlaila Nurlaila Nursafira, Adela Nursantri Yanti Nurul Inayah Nurul Jannah Prasetyo, Iin Putri, Anysa Putri, Indry_Anggraini Putri, Naswa Aldira Qoyum, Muhammad Rahma, Tri Inda Fadhila Rahman, Diba Nur Rahmani, Nur Ahmadi Bi Raihana, Rika Reska, Ainun Rifana, Muhammad Rifqi, Moch Rizfani Romadhon , Fauzi Ahmad Rorizki, Fitri Saifullah Saifullah Sambas, Ihsan Santri Yanti, Nur Sari, Sekar Sari, Siska Kumala Sastika, Mila Silaen, Lena Mardiana Silalahi, Purnama Ramadani Sindi, Sindi Sinulingga, Nabila Oktarina Siregar, Syafrudin Hanafi Siti Aisyah Siti Khodijah Sitorus, Nurbaina Junita Soemitro, Andi Sri Sudiarti Subambang Harsono Suci Ardi, Amalia Ramadhani Sugianto Sugianto Surbakti, Agung Grafika Surbakti, Putri Filza Salsabila Syahfitri, Mulia Syahfitri, Rina Syahrizal Syakir, Ahmad Tanjung, Ayu Wulandari S. Tuti Anggraini Ulfa, Nadia Utami Zebua, Indah Sri Winanda, Apri Yani Hasibuan, Ary Ahmad Yani, Misri YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Zainta, Santri Yani Zulfitri Zulfitri, Zulfitri ‘Aisyi, Luthfiyyah Rahadatul