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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 32 Documents
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Search results for , issue "Vol 2, No 3: 2022" : 32 Documents clear
Manajemen Resiko Gadai Emas Pada UPS PT. Pegadaian Syariah Panyabungan Kota Mhd Yahya; Dina Aulia Nasution; Annio Indah Lestari Nasution
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.2701

Abstract

The background of the research is based on the high level of public interest in Islamic gold pawning products as a result of risk management being the primary focus to be carried out. The risk that often occurs is the risk of being financed, especially the financing of gold pawns. The risk of this gold mortgage financing is the primary focus of UPS PT. Panyabungan Kota Sharia Pawnshop, especially Panyabungan Kota UPS, in conducting data screening for financing applications. This limitation resulted in several stages of financing that were accidentally or intentionally skipped to increase the speed of the financing process.The approach used is already qualitative with the study of the problem method. This study uses primary (primary) and secondary (supporting) data. Information from the main data sources in qualitative research can generally be explored more deeply through observation and interview techniques. As a result of the research, it can be concluded that UPS PT. Panyabungan City Syariah Pawnshop in gold pawn risk management can be from the risk management process, namely, risk, risk measurement, risk monitoring, and risk management. In mitigating especially for gold pawn transactions, namely, including risk of gold diagnosis accuracy, risk mitigation of gold price declines, risk mitigation gold storage. As well as minimizing risks that may occur, namely by monitoring, training and monitoring internal risks.
Peran Pembiayaan Dan Bimbingan Kepada Usaha Mikro Kecil Dan Menengah (UMKM) Sebagai Solusi Dalam Meningkatkan Produktivitas Usaha Pada UMKM Kota Medan Romi Alhadid Rangkuti; Sri Ramadhani
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.2716

Abstract

The problems faced by MSMEs are quite complex, namely the low productivity of MSMEs caused by the low quality of human resources of MSMEs, especially in the field of Management, Mastery of technology, and marketing. In addition, MSMEs are also faced with limited access to productive resources, especially to capital, technology, information and markets. Lack of capital of MSMEs, because in general, small and medium enterprises are private businesses or companies that are closed, which rely on capital from owners of very limited amounts, while loan capital from banks or other financial institutions is difficult to obtain, because the administrative and technical requirements requested by banks cannot be met. Community service activities carried out to increase awareness of MSMEs related to financing problems and maximize the productivity of MSMEs activities by taking advantage of opportunities for bank credit facilities, cooperative assistance, and 3rd party funding providers in helping develop MSMEs to increase and maximize Small Business Loans which is a solution to the problem of financing MSMEs to develop and advance. Responding to the cooperation of MSMEs in preparing short-term business planning, preparation of business development proposals as well as facilities and mediation of access to financial institutions and various financing sources and financial management carried out with MSMEs at the time of this technical guidance.
Strategi Komunikasi Customer Loan Service Dalam Pelayanan Kredit Nasabah pada PT. Bank Tabungan Negara (Persero) Tbk Kc. Medan Lily Nur Indahsari; Zainarti Zainarti
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.2752

Abstract

Communication strategy is an important element in a communication process, including in customer credit services by customer loan services at PT. Bank Tabungan Negara (Persero) TBK KC Medan. This is a fundamental element in order to achieve effective communication in the credit service process for customers. The study used a qualitative approach with a qualitative descriptive method. The data were collected through observation, interviews, and document studies. The results of this study indicate that the communication strategy is very important and is always considered in the service of the customer loan service at PT. Bank Tabungan Negara (Persero) TBK KC Medan. The communication strategy applied is aimed at achieving communication effectiveness. The stages of the communication strategy are carried out through four stages, namely the stage of knowing the audience, determining the message, determining the method, and selecting and selecting media. All these stages are carried out by the customer loan service staff of Bank BTN KC Medan in order to achieve maximum communication and service effectiveness for customers.
Analisis Strategi Komunikasi Pemasaran Asuransi Syariah pada Asuransi Jiwa Bumiputera Syariah Amina Fitri Siregar; Rahmi Syahriza
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.2630

Abstract

This article aims to provide an understanding of the analysis of sharia insurance marketing communication strategies for sharia-based Bumiputera life insurance which includes communication. Sharia insurance is one of the institutions that facilitates facilities in the service sector, appearing in a group environment which is especially broadly in a state of lack of understanding about sharia insurance and its implementation. This incident has an impact on people who are still reluctant to use insurance services with a sharia identity, even though they hope to ease the burden on people who are affected by unexpected disasters by using a way to transfer the risks that will be faced by providing premiums. money presented in the policy in the form of products. Bumiputera Syariah Life Insurance. In offering its products, PT Asuransi Jiwa Syariah Bumiputera implements a strategy that is contrary to other companies to increase its product marketing, namely by conducting socialization to the public about sharia insurance products. IBased on these problems, the formulation of the problem in this study is to explain how the Analysis of Islamic Insurance Marketing Communication Strategy on Bumiputera Syariah Insurance products. Therefore, the hope of this research is to find out how the strategy in product marketing used by PT. Bumiputera Syariah Life Insurance in advancing the marketing of insurance products. This study uses a qualitative method by using the method of collecting materials used is a question and answer system and taking pictures. A descriptive qualitative description in the form of vocabulary, works or talks from people who behave and are easy to understand. Descriptive study is used to analyze and describe the existing expressions because it uses a deductive reasoning process.
Analisis Penggunaan Aplikasi Karejo Terhadap Efektivitas Kinerja Pegawai Di Dinas Perkebunan Provinsi Sumatera Utara Siti Julia; Muhammad Ikhsan Harahap
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.2633

Abstract

The need for technology is increasingly felt in almost every aspect of life today. Information technology is a means and infrastructure (hardware, software, useware) systems and methods for obtaining, transmitting, processing, interpreting, storing, organizing, and using data meaningfully. The Plantation Service of North Sumatra Province has implemented the use of Information Technology (IT) to carry out all work activities. The information technology used is the Karejo application. Before using the karejo application service, the Plantation Service used another very simple application, the SKP application. Judging from its features, the Karejo application has more complete features. Internship activities are carried out from January 17 to February 17 2022. The results of the study are that the karejo application is used by two parties, namely by the direct supervisor and the civil servant concerned. The use of the karejo application for superiors is to control, evaluate employee performance, while for employees, the karejo application is used to report the work that is completed every day and is used to obtain TPP. The work done by employees can be completed on time, it's just that because the application used often has problems, causing a worker to not be able to do it effectively.
Analisis Tata Cara Klaim Asuransi di Jasa Raharja Atas Pemberian Biaya dan Santunan Kepada Korban Kecelakaan Lalu Lintas (Studi Kasus PT. Jasa Raharja Sumatera Utara Medan) Siti Nurhaliza Lubis; Rahmi Syahriza
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.2658

Abstract

This researcher analyzes the relationship between inheritance law and PT JasaRaharja, carries out the compensation claim process to victims of traffic accidents, and the factors that hinder claims. This is a qualitative research with applied normative approach. The resource persons consist of 1 party and 2 patients/patient families. And to find out the procedure for the insurance claim for the top raharja service to provide compensation for victims of Medan traffic accidents. Based on the results of this study, it can be said that it is related to the law of the heirs or victims who act as a binder in the data collection relationship in the form of mandatory rights on each party. Compensation claims for victims who are injured in traffic can be filed with the victim's heirs by filling in the compensation application. The factors that hinder claims are that the premium payment is not in accordance with the provisions, and the insurer often delays in reporting claims, and families who will not fulfill the requirements have been determined in filing a claim, and treatment can result in accidents on highway traffic. can do it in the traditional place of the heir, and many do not know the obligation to fulfill the conditions for applying for compensation funds for traffic accidents. The method this researcher has used in the preparation of this article is a qualitative and descriptive method. The informants in the researcher consisted of 1 informant from the North Sumatran Raharja Service Office. The data used is primary data obtained directly through interviews with informants.
Peran Pengalaman Kerja Dalam Meningkatkan Kinerja Karyawan (Studi Kasus Dinas Perkebunan Provinsi Sumatra Utara) Imron Berutu; Muhammad Ikhsan Harahap
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.2635

Abstract

Improving the performance of our company employees requires work experience. Employee work experience shows skill proficiency. Employees who have worked for several years have different types of work experience to solve different types of problems within the company. Quality Resources to Improve Work Performance The purpose of this study is to improve employee performance in order to achieve a high level of performance based on the results of the existing literature review, namely to explain scientifically the role of work experience. Work done on a complete job. Improve employee performance.
Paradigma Baru Fungsi Pengarahan Di Dinas Lingkungan Hidup Sumatera Utara Indriani Suci; Annio Indah Lestari Nasution
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.2692

Abstract

This study aims to determine the function of direction in the Department of environment of North Sumatra. This study uses qualitative description research method, this study uses primary data obtained by holding an interview with the head of ppkl at the North Sumatra Environmental Agency. In the research, the staff of the North Sumatera Environmental Agency understand the importance of directing functions in running their activities in the North sumatera Environmental Agency to function optimally and be able to carry out their respective roles and functions well and ensure that all work processes are carried out properly and correctly in Virtual Times. And the use of TAM in this study is a valid model to test the admissibility of well-conveyed information. 
Efektivitas Manajemen Pengawasan Dalam Proses Bantuan Dana Hibah Muhammad Iqbal Nasution; Annio Indah Lestari Nasution
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.2724

Abstract

This journal aims to determine how effective if the time used is shortened in the flow of the proposal file submission process up to the stage of disbursement of grant funds but does not reduce the effectiveness of the previous. This research uses the method (Research & Development) or research development which focuses on the purpose of developing, expanding, and digging further on a theory in a particular discipline. The results of the discussion said that in the process of Grant Assistance can not be done quickly because it must be done carefully as possible.
Optimaslisasi Supplay Chain Management Produk Olahan Ikan Hasil Tangkap Di Kabupaten Labuhanbatu Ayu Intan Pratiwi; Melati Melati; Siti Aisyah
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.3025

Abstract

Being a maritime country, Indonesia has a wealth of potential marine products. Fishery is a human endeavor involved in the administration of aquatic products. Fisheries activities in Indonesia start from pre-production and continue through production, processing, and marketing. There are many groups of fishermen in North Sumatra Province, especially in the coastal area of Labuhanbatu Regency, Panai Hulu Regency, which has a supply chain due to fish catches. The purpose of this study is to find out how the supply chain due to fish catches in the downstream area of Panai Hulu and Panai, Labuhanbatu Regency is carried out. Using primary data from interviews and field observations, this research method uses descriptive qualitative research. Based on the research findings, there are differences in supply chains and optimization of fishing in Labuhanbatu Regency, especially in Panai Hulu District. MSMEs that are the target of this research are MSMEs engaged in fish processing in Labuhanbatu Regency. Various types of fish, such as anchovies, puffer fish, squid, crab, tuna and skipjack tuna, have been caught.

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