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Journal : JURNAL MANAJEMEN AKUNTANSI (JUMSI)

Analisis Potensi Dan Pengembangan Desa Wisata Melalui Badan Usaha Milik Desa (BUMDES) : Studi Kasus Wisata Sawah Sabarang Desa Padang Bulan Kabupaten Mandailing Natal Zein Lubis, Sari Purnama; Nawawi, Zurinal M.; Syahbudi, Muhammad
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.v3i2.4098

Abstract

Sabarang rice field tourism is in a very strategic area as a tourist destination because, its location located on the Sumatra Causeway (Bukittinggi-Padang Sidempuan) can be an attraction factor for tourists to visit. This study aims to: 1). Find out the tourism potential of sabarang rice fields through the Padang Bulan Mandailing Natal Regency miik Village enterprise (BUMDes). 2). Knowing the development of sabarang rice field attractions through BUMDes Padang Bulan village, Kotanopan District, Mandailing Natal Regency. 3). Knowing the results of the analysis of the potential and development of sawah sabarang Tourism Village through BUMDes Padang Bulan Village Mandailing Natal Regency with SWOT analysis. In this study the methods used are qualitative methods and data obtained using SWOT analysis. The results showed that : 1). Sabarang Rice Field tourism Padang Bulan Village Mandailing Natal Regency has a natural potential that is still very beautiful in the form of a vast expanse of rice fields, forests, waterfalls and also crossed by the Batang Gadis River. Then the place is strategic as a tourist destination because, its location is located on Jalan Lintas Sumatera (Bukittinggi-Padang Sidempuan) which is an attraction factor for tourists to visit. 2). efforts to develop the Sabarang Rice Field tourism object in Padang Bulan Village are how to achieve the empowerment of Tourism objects in Padang Bulan Village and can also obtain village revenue through the sabarang rice field tourism object also the padang bulan village government hopes that people who have household industries that have received training can market their products in sabarang rice field tourism and of course sabarang rice field tourism can open as many jobs as possible for young people and the Padang Bulan village community. 3). Based on SWOT analysis shows that sabarang rice field tourism is in a good position that is aggressive / developing (SO strategy). Where this position in a business has a strong position and the opportunity to grow. The strategy that must be implemented for tourism in this position is to support aggressive growth policies.
Implementasi Metode Pottery Making Dan Pemasaran Digital Dalam Meningkatkan Produk Kreatif UMKM Tembikar Lestari Di Kecamatan Tanjung Morawa Deli Serdang Dalam Perspektif Ekonomi Islam Rambe, Masnum; Sugianto, Sugianto; Syahbudi, Muhammad
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.v3i2.4082

Abstract

This study aims to: (1)knowing the application of pottery making in sustainable pottery (2) knowing the application of pottery making in increasing sustainable pottery production (3) the application of sustainable Pottery digital marketing (4) the application of digital marketing in the perspective of Islamic economics. The method used in this study is a qualitative method with a descriptive approach that is by observation, interviews and documentation with 6 sustainable Potters. Facebook Instagram, Google business, and Lestari Pottery implement digital marketing through social media, namely Facebook, Instagram and Google Business. Digital marketing done in sustainable pottery is still weak, especially on Facebook accounts and on Google Business. Sustainable pottery applies digital marketing according to the perspective of Islamic economics, which is associated with this business is well interconnected in improving creative products that are in accordance with the principles that have been in the Al-Qur'an. Based on the results of digital marketing, sustainable pottery is more active on social media, which is used mainly on Facebook and Google business, so that more often upload product photos and videos so that more information is shared faster in promoting sustainable pottery products.
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 Strategi Pengembangan Kepariwisataan Sejarah di Kota Medan Dengan Metode SOAR (Studi Kasus Museum Negeri Provinsi Sumatera Utara) Dayantri, Dayantri; Ramadhani, Sri; Syahbudi, Muhammad
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 3: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i3.4276

Abstract

This study aims to analyze the development strategy undertaken by the State Museum of North Sumatra province as one of the historical tourism in order to increase the value of PAD (local revenue) by increasing the number of visitors. This study uses qualitative methods with data analysis techniques using the SOAR method (strengths, Opportunities, Aspirations, Results).Data collection techniques used in the form of observation, interviews, questionnaires and documentation. The results of this study are: (1) the application of SOAR analysis at the State Museum of North Sumatra using internal and external factors analysis strategy. (2) calculation results on the comparison between strengths and weaknesses in the table IFAs and EFAS, IFAS calculation shows that Strenght (S) is greater than Opportunity (O). While EFAS calculation shows Results (R) is greater than Aspirations (a). (3) the results of the IE (Internal - external) matrix of the State Museum of North Sumatra province are located in Cell Number 1, namely concentration through vertical integration which indicates that the museum is in a strong state. And the results of SOAR obtained are in Quadrant II, a position that indicates a strong organization, but faces great challenges. (4) from the analysis that has been done, the State Museum of North Sumatra province is recommended to implement a diversification strategy by optimizing strengths to achieve measurable results.
Analisis Metode Underwriting Untuk Meningkatkan Peserta Asuransi Jiwa Syariah (Study Kasus AJB Bumiputera 1912 Cabang Medan) Tambak, Ayub; Batubara, Maryam; Syahbudi, Muhammad
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.v3i3.4249

Abstract

This research was conducted at Ajb Bumiputera 1912 Syariah Medan Branch. The type of research used is descriptive qualitative using primary data, namely field research, using document study tools, interviews and observations. the last step of the research is data analysis. The purpose of this research is to explain the factors considered in the process of selecting prospective customers by looking at the contribution of age, gender, work and hobbies, while for the company's strategy to increase sharia life insurance participants it is necessary to prepare human resources life skills in the world of insurance marketing, and the methods used to classify all the factors considered by the company's Underwriters, namely the four methods of Manual underwriting, Experience Underwriting, Blended Underwriting, and Forcasting.
Co-Authors ADELIA, PUTRI Ahmadi Bi Rahmani, Nur Al-Hafidh, Muhammad Najmu Alfauziah, Halimah Safitri Alfiani, Rani Amanda, Putri Amiur Nuruddin Andri Soemitra Anggraini, Bunga Aqwa Naser Daulay Astri, Afiyah Dwi atika Atika Atika Azmi Lubis, Muhammad B Syarbaini, Ahmad Muhaisin Barus, Irwan Irawadi Barus, Muhammad Akbar Alghifari Batubara, Maryam Bi Rahmani, Nur Ahmadi Budi Darma Dayantri, Dayantri Dewi Ratnasari Efendi, Nadya Ananda Elfi Barus, Elida Elida Elfi Barus, Elida Elfi Fadhila Rahma, Tri Inda Fatimah Zahara Fauziyah, Auliya hafiz, Achmad Al-Hafiz Lubis Hairani Hairani Harahap, Astri Sri Rezeki Harahap, Indah Uzrisa Harahap, Lia Novianty Harahap, Muhammad Ikhsan Harahap, Muhammad Risalah Hsb, Sarmania Husna, Adila IHSAN, MUHAMMAD FIKRI Ikhsan, Muhammad Hafiz Imsar, Imsar Indah, Tia Mardiana Indra, Ahmad Perdana Indriyani, Heny Irfah Alwainiy, Irfah Irham, Mawaddah Isnaini Harahap Lubis, Hana’ Salsabila Maidalena Maidalena, Maidalena Marliyah, Marliyah Muhaisin, Ahmad Muhammad Arif Muhammad Ikhsan Muhammad Iqbal Muhammad Lathief Ilhamy Nasution Muhammad Sholeh Khan Mustafaruddin, Mustafaruddin Mustapa  Khamal  Rokan Muttaqin, Muh. Syaukin Nasution, Amalia Nasution, Juliana Nasution, Venny Fraya Hartini Nawawi, Zurinal M. Nurbaiti Nurbaiti Nuri Aslami Nurlaila Nurlaila Nursantri Yanti Nurul Hasanah Nurul Inayah Nuruljannah, Nuruljannah Nurwani Oktavia, Rizka Dwi Pane, Mutiara Sawitri Pradani, Ellysa Pranata, Mhd Harry Putri, Eka Khayana Putririani Qarni, Waizul Rahma, Tri Inda Fadhila Rahmani, Nur Ahmadi Bi Rahmi Syahriza, Rahmi Ramadhani, Sri Rambe, Masnum Ramil, Fadlika Dwi Rao, Rofiqoh Hannum Reza Nurul Ichsan Rika Utari Ritonga, M Akmal Parlindungan Rizki Nasution, Nadiah Rohima Rohima Salsabila, Raja Putri Salwa, Faridah Saragih, Dini Setiana Saragih, Lailan Usniyah Silalahi, Purnama Ramadani simarmata, eprimanta Siregar, Donny Akbar Siregar, Isafitri Siregar, Rajab Siregar, Sonia Afna Siregar, Zultri Aulia Siti Aisyah Sitorus, Riska Wulandari SRI RAHAYU sri sudiarti Sudarmansyah, Sudarmansyah Sugesti, Tuti Sugianto Sugianto Suhardina Syakir, Ahmad Tambak, Ayub Umar, M. Ridwan Venny Fraya Hartin Nst Wahyu Syarvina Yati, Fenni Windi Yusrizal Yusrizal Zainal Arifin Zein Lubis, Sari Purnama