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Syaiful Zuhri Harahap
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Gedung Fakultas Ekonomi dan Bisnis, Universitas Labuhanbatu Jln.S.M. Raja No.126 A KM 3.5 Aek Tapa, Bakaran Batu, Rantau Sel., Kabupaten Labuhan Batu, Sumatera Utara 21418
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INDONESIA
JURNAL MANAJEMEN AKUNTANSI (JUMSI)
Published by Universitas Labuhanbatu
ISSN : -     EISSN : 27744221     DOI : 10.36987
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 27 Documents
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Search results for , issue "Vol 1, No 4: 2021" : 27 Documents clear
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.
Efektifitas Penerapan Job Desk Dinas Lingkungan Hidup Bidang Pengendalian Pencemaran dan Kerusakan Lingkungan Hidup (PPKL) Lubis, Suci Arifah; Mahira, Tengku Ismalia; Lestari Nasution, Annio Indah
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.v1i4.2680

Abstract

This research uses a qualitative descriptive research type. In determining this information the researcher used data collection techniques using in-depth interviews, observation, documentation and data collection. Job description is the most important thing in an organization because it really determines the running of the organization's wheels, obstacles and benefits in the organization can be determined from an analysis. This study aims to determine the effectiveness of the application of job descriptions in DLH-SU, especially in the field of PPKL
Analisis Faktor-Faktor Yang Mempengaruhi Pembatalan Pembiayaan Murabahah pada PT. BPRS Puduarta Insani Cahaya Siagian, Ika Dwi; Rokan, Mustapa Khamal
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.v1i4.2648

Abstract

Research conducted to analyze the influential factors related to the cancellation of Murabaha financing in Islamic bank PT. Bprs Puduarta Insani is about nonperforming loans, nonconformities in goods, and supporting collateral in Islamic banks. Cancellation of Murabaha financing is often the case that resulted in the cancellation due to nonconformity of the applicable conditions. and at Pt. Bprs Puduarta Insani cancellation of Murabaha financing can be resolved according to the Islamic perspective.
Efektivitas Kerja Karyawan Dalam Penggunaan Kearsipan Elektronik Pada PT. Asabri Kantor Cabang Medan Reska, Ainun; 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.v1i4.2622

Abstract

This research was conducted to determine the effectiveness of employees' work in the use of the electronic filing system at PT. ASABRI Medan Branch Office. This research was conducted at the office of PT. ASABRI Medan Branch Office which is located at Jl. T. Amir Hamzah No. 4 Helvetia Tim, by taking the research subject are employees who work at PT. ASABRI Medan Branch Office. This research was conducted using a qualitative descriptive method, a research method by collecting actual data, then assembled into an invention or what is commonly called a journal, so that it can provide actual facts about the effectiveness of employees' work in using the electronic filing system at PT. ASABRI Medan Branch Office. The problem to be studied is the archive storage system and work effectiveness. With the results of the study indicate that the employees at PT. ASABRI Kancab Medan has been quite effective in using the existing electronic filing system. Therefore, employees must improve security in electronic archive storage in the company in accordance with the vision that exists at PT. ASABRI Medan Branch Office is to become the best national social insurance management company that is able to provide optimal benefits/guarantees in the implementation of insurance and pension payment activities, as well as the best service for participants while maintaining employee welfare.
Analisis Penerapan PPh 23 Pada PT. Prima Indonesia Logistik Oktania, Mila; Syafina, Laylan
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.v1i4.2698

Abstract

This study aims to determine the suitability of income tax accounting article 23 for the services and leases of PT Prima Indonesia Logistik. This study used descriptive qualitative method. Data collection techniques are interviews and documents. The results of the study show that Article 23 Income Tax is the most important thing, the same as other taxes, so the company must do the calculation, deposit and self-report on the use of services from other parties and other income in connection with services. The service collector will issue withholding evidence as proof of withholding for services and receive withholding evidence from third parties on other income and the withholding receipt received will be used in the calculation of income tax as an advance.
Analisis Manajemen Resiko Pelaksanaan Kegiatan Penyusunan Data Statistik Dan Informasi Dinas Perkebunan Provsu Dalimunthe, Afifah; Harahap, Muhammad Ikhsan
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.v1i4.2634

Abstract

The Plantation Service has the task of recognizing the administration of local government/state authorities in the fields of plantation production, plantation protection, plantation management, plantation management tools, and supporting tasks. The Plantation Service is an element of regional autonomy for the state government and is led by a Head of Service who reports to the governor and is responsible to the governor through the state secretary. The implementation of these activities is certainly not without problems. The most common problems are delays and non-execution of planned activities. However, risks can be unpredictable and unpredictable. These risks can be managed by identifying and quantifying the risks that may occur. The purpose of this study is to determine the various risks in carrying out activities to prepare statistical data and information, as well as determine the value that will be realized after being identified based on the potential and magnitude of the impact. The analytical method used is a descriptive qualitative approach. The research method used in this survey is a qualitative survey which describes statistical data on the implementation and editing activities of plantation information in 2020 data (n-1), and financial data is explained by qualitative explanations. As a result of this research, each element of risk should be assigned to the party who has the best control over the risk. In other words, 1) the district and Manban plantation statistics coordinators do not change every year, so they are easy to learn. Plantation data. 2) Organization of more intense socialization. 3) Human resource development. District statistician in charge of plantations.
Analisis Faktor-Faktor Komplain Yang Mempengaruhi Klaim Nasabah pada PT. Sunlife Finansial Cabang Medan Lubis, Tasya Fauza; 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.v1i4.2609

Abstract

This study aims to analyze the complaints factors that affect customer claims at PT. Sunlife Financial Medan branch. This research was conducted to find out the causes of complaints to customers, to find out the forms and types of complaints that occurred to customers. This research data uses descriptive and qualitative methods which include collecting data, conducting interviews and conducting observations. from the results of this study it will be found the factors that cause complaints of claims that occur to customers at PT. Sunlife financial Medan branch.
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.
Pengaruh Awareness Kelengkapan Produk Dan Kualitas Produk Terhadap Keputusan Pembelian Pada Toko Grosir Kembar Desa Pengarungan Kec.Torgamba Mila Utama Ari Marpaung; Novrihan Leily; Fadzil Hanafi Asnora
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.v1i4.3066

Abstract

This study aims to examine the effect of Awareness, completeness of goods and quality of goods on purchasing decisions at the Twin wholesale stores of Pengarungan Village, Torgamba District, South Labuhanbatu Regency. Data collection was carried out by distributing questionnaires and distributed to 60 research samples, namely customers of Twin grocery stores. Data analysis in this study using the help of SPSS version 20. Data testing techniques conducted in this study include validity and reliability test, classical assumption test, multiple linear regression analysis, and partial and simultaneous testing. The results of the analysis showed that awareness has a positive effect on purchasing decisions it can be seen from the value of t count > t table (2.933>2.002), awareness has a positive effect on purchasing decisions it can be seen from the value of t count > t table (2.466>2.002), awareness has a positive effect on purchasing decisions it can be seen from the value of t count > t table (5.092>2.002), Awareness, completeness of goods, and quality of goods have a positive effect on purchasing decisions it can be seen from the value of F count > F table (11,223>2,77).
Analisis Inovasi Produk, Kuantitas Pelayanan, Fasilitas Dan Harga Terhadap Keputusan Penggunaan Jasa Pada Make Up Artist Mey Slowis Cikampak Dela Kartika
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.v1i4.3100

Abstract

Customer satisfaction is an element in achieving corporate goals and maintaining income in a company. Various factors to obtain customer satisfaction, and in the service required quality of service to obtain customer satisfaction. In this study describes how the analysis of product innovation, quantity of services, facilities and prices to the decision of the use of services in make up artist Mey slowis cikampak. The results in this study obtained that the partial variable of Product Innovation has a positive and significant effect on purchasing decisions, it is seen from the value of thitung for product innovation is thitung 2.569 > ttable 1.697. Partially variable quantity of Service has a positive and significant effect on purchasing decisions, it is seen from the value of Thitung for quantity of Service is thitung 1.741> ttable 1.697, with a significant value of 0.026 < 0.05. Then it can be concluded that Ho is rejected and Ha is accepted. Partially variable facility positive and significant effect on purchasing decisions, it is seen from the value of Thitung for facilities (X3) is thitung 1.823> ttable 1.697, with a significant value of 0.010< 0.05. Partially variable price has a positive and significant effect on purchasing decisions, it is seen from the value of thitung for the price is thitung 2.252> ttable 1.697, with a significant value of 0.033< 0.05.

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