JURNAL MANAJEMEN AKUNTANSI (JUMSI)
JURNAL MANAJEMEN AKUNTANSI (JUMSI) diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Labuhanbatu secara berkala 4(empat) kali dalam setahun. Setiap edisi memuat 15 artikel ilmiah. JURNAL MANAJEMEN AKUNTANSI (JUMSI) bertujuan menyebarluaskan hasil penelitian di bidang manajemen (akuntansi, sumber daya manusia, keuangan, pemasaran, dan operasional serta ekonomi dan bisnis) kepada para akademisi, praktisi, mahasiswa, dan pihak yang berminat. JURNAL MANAJEMEN AKUNTANSI (JUMSI) menerima kiriman artikel yang ditulis dalam bahasa Indonesia maupun dalam bahasa Inggris.
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<![CDATA[Pengaruh Kinerja Keuangan Untuk Menilai Likuiditas Saham Pada Perusahaan Yang Terdaftar Di Index Saham Syariah Indonesia (Issi) ]]>
<![CDATA[Nasrun Ritonga]]>;
<![CDATA[Widia Wardani]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 4: 2021 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v1i4.2246
<![CDATA[One factor that influences a company's liquidity is financial performance in the company. In this study, the author uses companies listed on the Indonesian Sharia Stock Index (ISSI), during 2014-2016. The number of companies used in this study is 169 companies, the total number of data used in this study was 507 data. This study used thee company's financial performance as an independent variable, with indicators of current ratio, return on assets, leverage, activity, and earnings per share, which would be seen to influence the stock liquidity variable as the dependent variable, with an indicator of the volume of stock trading transactions during the 2014-2016 study period. Based on the results of the t statistic test, the Variable Liquidity Ratio (CR) had a significant influence on stock liquidity with a p-value (0.019). Profitability (ROA) has a significant effect on stock liquidity with p-value (0.049). Leverage variable had a significant negative effect on stock liquidity with p-value (0.022). Activity Ratios had significant effect on stock liquidity with p-value (0.004). Market Ratio (EPS) which had a significant influence on stock liquidity with a p-value (0.025).]]>
<![CDATA[Analisis Pemanfaatan Media Promosi Dalam Pemasaran Dana Tabungan IB Hijrah Haji di PT. Bank Muamalat Indonesia,Tbk. KCP. Rantauprapat ]]>
<![CDATA[Jahara, Afrilia]]>;
<![CDATA[Rokan, Mustafa Khamal]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 4: 2021 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v1i4.2649
<![CDATA[This study intends to break down the utilization of limited time media in showcasing IB Hijrah Haji reserve funds items at PT. Bank Muamalat Indonesia, Tbk. KCP. Rantauprapat. The plan of the issue in this study is the manner by which the media advancement by PT. Bank Muamalat Indonesia, Tbk. KCP. Rantauprapat in promoting IB Hijrah Haji investment funds items? How is the Progression of Enrollment for IB Hijrah Haji investment funds items at Bank Muamalat Indonesia, Tbk. KCP. Rantauprapat?. The techniqu utilized in this examination is the clear strategy. Information assortment procedures utilizing interview strategies, perception and documentation The information investigation method utilized distinct subjective. The aftereffects of this study show that the Media Advancement directe by Bank Muamalat Indonesia, Tbk. KCP. Rantauprapat is Publicizing medi utilizing print media, Exposure Advancement Media (Exposure) by going t local area exercises like going to recitations/Perwiritan and visitin schools, Individual Selling Media (Individual Selling) by visiting individuals' homes or planned clients.]]>
<![CDATA[Sistem Informasi Pelayanan Pelanggan Secara Digital Pada PT. Asabri Kantor Cabang Medan ]]>
<![CDATA[Khodijah, Siti]]>;
<![CDATA[Syahriza, Rahmi]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 4: 2021 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v1i4.2623
<![CDATA[This study aims to find out how digital customer service is at PT ASABRI Medan Branch Office. This research is a measurement to determine the service information system digitally at PT. Asabri Medan Branch Office. Research data obtained from interviews with the authorities. The analytical method used in this study is a qualitative descriptive method, namely the method by accumulating data, compiled and interpreted so as to provide a true representation of the digital customer service information system at PT. Asabri Medan Branch. With the results of the study showing that the digital customer service system is very influential and very much needed at PT. Asabri Medan Branch Office, can be obtained and can be seen in the service system procedures of PT. Asabri Medan Branch Office. The conclusion from the research that PT. Asabri Medan Branch Office, in the service system procedures for TNI Soldiers, POLRI Members, PNS Kemhan and Polri providing waivers in their services based on procedures that can be accounted for, the company hopes to achieve these goals and to achieve them, service improvements are needed, namely online services through Asabri Mobile.]]>
<![CDATA[Pengaruh Personal Selling Agen Dan Kualitas Produk Terhadap Keputusan Pembelian Nasabah Pada PT.Sun Life Financial Cabang Medan ]]>
<![CDATA[Maisyaroh, Elvira]]>;
<![CDATA[Syahriza, Rahmi]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 4: 2021 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v1i4.2641
<![CDATA[The insurance business is growing in Indonesia, causing fierce competition. Consumer behavior in the purchase process begins with the purchase interest where consumers get information, references and even compare one product with another before making a purchase. This study aims to examine empirically the influence of (1) personal sellingagen and product quality on purchasing decisions, (2) personal selling on purchasing decisions, (3) product quality on purchasing decisions. The research design used is causal quantitative research design. The method of data collection using questionnaires, which were then analyzed using multiple regression with classical assumption test. The sample in this study are customers of PT.Sun Life Financial Medan branch that purchased at least two different and similar programs involving 94 respondents. The results showed that there is a simultaneous relationship of personal selling and product quality to the purchase decision of 0.785; there is a partial significant effect of personal selling on the purchase decision of 0.445; and there is a partial significant effect of product quality on the purchase decision of 0.173. Thus it can be concluded that the existence of a good personal selling process and product quality in accordance with customer needs will affect the customer's decision in choosing insurance.]]>
<![CDATA[Analisis Pembayaran Premi Dalam Asuransi Jiwa Pada PT. Sunlife Financial Cabang Kota Medan ]]>
<![CDATA[Nur Marpaung, Deri Arifin]]>;
<![CDATA[Syahriza, Rahmi]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 4: 2021 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v1i4.2610
<![CDATA[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.]]>
<![CDATA[Analisis Rencana Strategis BPPRD Terhadap Rencana Pembangunan Jangka Menengah Daerah Sumatera Utara ]]>
<![CDATA[Hamtheldy, Raihan Zaky]]>;
<![CDATA[Harahap, Muhammad Ikhsan]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 4: 2021 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v1i4.2655
<![CDATA[Strategic Plan (RENSTRA) is the first step to measuring the performance of government agencies, therefore human resources and other resources are needed to be able to answer the demands of the times. To achieve the goals and objectives of the North Sumatra Provincial Tax and Levy Management Agency, appropriate and sustainable operational strategies and policies are needed to achieve the agreed goals. Another thing that is also expected in the preparation of the Strategic Plan of the North Sumatra Provincial Tax and Levy Management Agency in 2019-2023 is set with the intention to provide direction as well as guidelines for all officials of the North Sumatra Provincial Tax and Levy Management Agency in building mutual understandings, agreements and commitments to realize the vision and mission of the North Sumatra Provincial Tax and Levy Management Agency on an ongoing basis. Realizing synergistic and integrated regional development planning between the North Sumatra Provincial Government and the North Sumatra Provincial Tax and Levy Management Agency and the Regional Revenue Management Technical Implementation Unit as well as the Technical Management Unit of the Regional Revenue Operational Service Center and the Extension Technical Management Unit.]]>
<![CDATA[Pembiayaan Porsi Haji Pegadaian Syariah dan Faktor-Faktor Yang Mempengaruhi Minat Nasabah (Studi Kasus : Nasabah PT. Pegadaian (Persero) Unit Pelayanan Syariah Madina) ]]>
<![CDATA[Nasution, Ahmad Kurnia]]>;
<![CDATA[Ilhamy, Muhammad Lathief]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 4: 2021 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v1i4.2703
<![CDATA[The purpose of this study is (1) What is the portion of Hajj financing in Sharia pawnshops,(2) factors driving customer interest in Sharia pawnshops and (3) Sharia pegadian marketing strategy.The object of this study is all customers who use the services of Madina Sharia pawnshops in 2022.The method of this study uses methods using data collection techniques and data processing techniques,data collection techniques using (1)literature studies,(2) Field Studies,(3) observation and (4) interviews.in data processing techniques researchers use (1) Editing (examination of data), (2) classifying (classification), (3) analyzing (analysis) and (4) Concluding (conclusion).The results of this study is the financing portion of Hajj financing Sharia services that provide convenience to the public to get the portion of Hajj portion of Hajj financing dalah one of the products of Sharia Pawnshop unit Madina.There are four factors that influence customer interest in Islamic pawnshops, namely service, location and marketing.How pawnshops introduce their products to Sharia pawnshops customers, namely place strategy, price strategy and promotion strategy. ]]>
<![CDATA[Analisis Potensi Dan Kendala Pengembangan Asuransi Jiwa Pada PT. Sunlife Financial Cabang Kota Medan ]]>
<![CDATA[Manik, M. Bay Hakqi]]>;
<![CDATA[Syahriza, Rahmi]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 4: 2021 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v1i4.2612
<![CDATA[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,]]>
<![CDATA[Minat Nasabah Non Muslim Dalam Membeli Produk Asuransi Syariah (Studi Kasus Pada Asuransi Jiwa Syariah Bumiputera 1912 Cabang Medan) ]]>
<![CDATA[Damayanti, Ayu]]>;
<![CDATA[Atika, Atika]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 4: 2021 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v1i4.2636
<![CDATA[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.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Pertumbuhan Asuransi Syariah di AJS Bumiputera 1912 Kantor Wilayah Medan ]]>
<![CDATA[Aprilia, Dita]]>;
<![CDATA[Syahriza, Rahmi]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 4: 2021 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v1i4.2627
<![CDATA[The movement of Islamic insurance growth as one of an Islamic finance instruments is not as fast as the growth of Islamic banking. Nevertheless, it shows a significance growth wether in the world or Indonesia. In the debate over the legal status of insurance, the insurance based on mutual help and free of ribâ can be an alternative for those who want a lawful economic transactions. The increasing public appreaciation of the Islamic economic system allows the growth of Islamic insurance in the future rapidly.]]>
