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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 36 Documents
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Search results for , issue "Vol 3, No 3: 2023" : 36 Documents clear
Penerapan Akad Murabahah Pada Pembiayaan KPR Syariah Di Bank Sumut Capem Syariah HM Yamin Kusnadi, Hafidah Ayu; Atika, Atika
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.v3i3.4245

Abstract

The needs of human life continue to increase along with the times, from time to time, the population of a country will grow very rapidly from year to year, including the State of Indonesia. The increase in population in Indonesia according to the Central Bureau of Statistics (BPS), a government statistical agency conducts thorough research on the structure of Indonesia's population once every decade. Indonesia has a population of 237.6 million people, this number has increased from the previous decade which amounted to 205.1 million people. Talking about home, home is a basic human need. As the main need for humans, the house is in great demand by many people. However, the skyrocketing house prices meant that it was rare for people to be able to buy a house in cash, so buying on installments or renting was the chosen alternative. There are many ways that can be taken by the community in meeting their basic needs in terms of housing. This research includes field research. This research studies intensively about the background, circumstances, and interactions of a social, individual, group, institution, or society. The researcher saw firsthand the phenomenon that occurred at Bank Sumut Sharia Headquarters HM Yamin. This research is descriptive qualitative. "Qualitative descriptive research is research that has the character of an assessment, non-numeric verbal analysis, to explain the meaning further than what is visible to the five senses." Data collection techniques used are interviews and documentation. After the data obtained has been collected through interviews and documentation, as well as the information and information found in this study will become data which is then analyzed using descriptive methods.
Analisis Faktor-Faktor Indeks Pembangunan Gender di Provinsi-Provinsi Pulau Sumatra Tahun 2011-2021 Yolanda Putri Br Hutasoit, Hosiana Febby; Rozaini, Noni
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.v3i3.4220

Abstract

This study aims to analyze the effect of life expectancy, per capita expenditure and average length of schooling on the Gender Development Index in the provinces of Sumatra island in 2011-2021. The Data used in this study is secondary data obtained from the Central Bureau of Statistics. This study uses panel data with cross-section data from a number of provinces in Java. Analysis of the data used is the KLA sik assumption test (multicollinearity test, heteroscedasticity test), and statistical tests (coefficient of determination test (R2), t test and F test) using the E-Views 9 application as an analytical tool. The results obtained that life expectancy has a negative effect and influence on the Gender Development Index, per capita expenditure has no effect and is not significant on the Gender Development Index, and the average length of school has a positive and significant effect on the Gender Development Index.
Analisis Penerapan Strategi Segmenting, Targeting, Dan Positioning Dalam Memasarkan Produk-Produk Syariah Di PT. Sun Life Medan Zulfitri Zulfitri; Zuhrinal M. Nawawi; Nuri Aslami
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.v3i3.4308

Abstract

Marketing strategy plays an important role in the company. The purpose of the marketing strategy is to determine and with the goals of the organization and implement its mission. One strategy that is often used is the strategy of Segmenting, Targeting and Positioning (STP). Segmenting means dividing a market into groups that have the same needs. Targeting is a matter of how to choose, select, and reach the market. Positioning is how the company puts the product it makes into the minds of consumers. Determining the marketing strategy both from segmentation, target and position is one of the company's weapons to face market competition. The right strategy will make it easier for companies to market their products. The method used in this study is a descriptive qualitative approach, which aims to find out how the implementation of segmenting, targeting and positioning strategies in marketing sharia products at PT. Sun Life Medan. The results of this study explain that PT. Sun Life Financial Medan has implemented segmentation based on demographics, psychographics, geography, behavior, target market and market position for each of its products. For the target itself, the company already has targets that are carried out in accordance with predetermined segments and also for its market position, it has emphasized the image of a different sharia agency.
Analisis Faktor-Faktor Yang Mempengaruhi Performanc Appraisal Perusahaan Asurannsi Pada PT. Asuransi Sunlife Cabang Medan Muhammad Rizqi Fithrah Harahap; Tri Inda Fadhila Rahma; Nuri Aslami
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.v3i3.4321

Abstract

The object of this study is PT. Sunlife Financial Medan Branch. Research problems refer to Performance Appraisal (Peformance Appraisal). The purpose of the study was formulated to investigate the effect of productivity, service quality and responsiveness at PT. Sunlife Financial Medan Branch. The comparative quantitative method has been chosen to obtain the required data on this study. This study used 70 respondents and all respondents were employees of PT. Sunlife Financial Medan Branch. Data analysis using computer program SPSS 16.0. The results of the study productivity variables have a negative effect on performance Appraisal, service quality variables have a positive effect on Performance Appraisal, and responsiveness variables have a positive effect on Performance Appraisal. The results of the coefficient of determination of 57.5% which means that employee satisfaction can be explained by the variables productivity, service quality, and responsiveness. And this means that 57.5% is influenced by other variables that are not within the scope of this study. Thus, the hypothesis that productivity, service quality, and responsiveness have a significant effect on Performance Appraisal is acceptable.
Analisis Sektor Unggulan Kabupaten Mandailing Natal Putri Ayuni Sari; Muhammad Yafiz; Reni Ria Armayani Hasibuan
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.v3i3.4314

Abstract

This study discusses the classification of economic sector growth, base and non-base sectors, leading sectors in Mandailing Natal Regency. The purpose of this study is to determine the leading sectors that can be developed (superior) in Mandailing Natal Regency in 2017-2021 as a consideration in preparing economic development planning to accelerate economic growth and improve the welfare of the people of Mandailing Natal Regency. The analysis of this study relates to the field of regional economics. Therefore, the approach taken is theories related to regional economic development, regional economic planning, leading sectors and criteria for determining leading sectors, economic base theory, and Gross Regional Domestic Product (GRDP). This study used secondary data in the form of Gross Regional Domestic Product (GRDP) on the basis of current prices (ADHB) and on the basis of constant prices (ADHK) Mandailing Natal Regency in 2017-2021. The analysis tools used in completing this research are Klassen typology analysis, Location Quotient analysis, Shift Share Analysis. Based on the results of the average classification of economic sector growth Klassen typology which is a developed and rapidly growing sector in Mandailing Natal is the Agriculture, Forestry, and fisheries sectors. The average result of Location Quotient calculation which is the base sector is agriculture, forestry, and Fisheries. The results of Shift Share analysis show that the sector is competitive and has competitiveness, namely the Agriculture, Forestry, and fisheries sectors.
Pengaruh Modal Kerja Dan Transaksi Online (E-Commerce), Dan Labelisasi Halal Terhadap Pendapatan UMKM Muslim Di Kota Medan Dalam Konsep Mashlahah Dinda Putri Hafira; Nur Ahmadi Bi Rahmani; Laylan Syafina
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.v3i3.4286

Abstract

This study aims to find out the effect of working capital and online transactions (e-commerce), and halal labeling on the income of Muslim umkm in Medan city in the concept of Mashlahah. This research uses quantitative methods, primary data collection techniques by distributing questionnaires which have a sample of 100 respondents consisting of all Muslim MSMEs in Medan City. This study uses the SPSS statistical tool. Data were analyzed using multiple linear regression analysis method. The results of this study indicate that working capital has a positive and significant effect on income. This is evidenced by the tcount value for the Working Capital variable (2.434) which is greater than ttable (1.984) and the sig value 0.017 <0.05, Online/E-Commerce Transactions have a positive and significant effect on Income. This is evidenced by the tcount value for the Online/E-Commerce Transaction variable (4.514) which is greater than ttable (1.984) and a sig value of 0.000 <0.05, and Halal Labeling has a positive and significant effect on income. This is evidenced by the tcount value for the Halal Labeling variable (3.787) which is greater than ttable (1.984) and a sig value of 0.027 <0.05. And based on the F test Working Capital, Online/E-Commerce Transactions, and Halal Labeling have a simultaneous and significant positive effect on Revenue. This is evidenced by the Fcount value of (22.691) greater than Ftable (2.70) and a sig value of 0.000 <0.05. And from the results of testing the coefficient of determination shows that the value of R Square is 0.415. This shows that the independent variables, namely Working Capital, Online/E-Commerce Transactions, and Halal Labeling, are able to explain the dependent variable, namely Income of 41.5%, the remaining 58.5% is explained by other variables outside the regression model.

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