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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 20 Documents
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Search results for , issue "Vol 3, No 4: 2023" : 20 Documents clear
Penerapan Metode Yanbu’a Pada Program Tahsin Tilawah Al Qur’an di SMK Negeri 1 Tebing Tinggi Supriadi, Aliya Azizah; Rahman, Abd
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i4.4960

Abstract

The Qur'an is a miracle revealed to the Prophet Muhammad SAW as a guide to life for Muslims. They must understand how to read it and practice it both textually and contextually. In the process of reading the Qur'an, there are rules and regulations that have been established, namely the correct way to read it and the mention of each letter that is included in the reading of the Qur'an in each surah. A Muslim is required to be able to read the Al-Quran properly and correctly in accordance with the rules that apply in reading the Al-Quran for a Muslim who is in the learning process. This was realized by SMK Negeri I Tebing Tinggi, therefore SMK Negeri I Tebing Tinggi carried out a special program which started with the Tahsin Recitation of the Al Quran activity in its implementation. There are several obstacles that often occur in students' development in reading the Qur'an. Tahsin Recitations of the Qur'an provides a special method that makes it easier for students to learn every detail of the letters and series of verses with the legal rigor of tajwid and makharijul letters. The method used is none other than the Yanbu'a method, the Yanbu'a method is a method of reading and writing and memorizing the Qur'an, to read it, students must not spell but immediately quickly, precisely, fluently and without interruption, adjusted to makharijul letter. The method used in this research is a descriptive qualitative method. The application of the Yanbu'a Method in Tahfiz Tilawah Al-Qur'an lessons brings extraordinary changes to students. Through this Yanbu'a method, students are able to read the Al-Qur'an with the correct rules of tajwid, and also the location of the mention of makharijul correctly and in accordance with its rights and also the most important thing is, students are able to memorize it correctly and also write it down at least 1/3 from memorization mastered by students.
Implementasi Program Pembinaan Karakter Siswa di SMP Muhammadiyah 01 Medan Azhari, Jana
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i4.4920

Abstract

Character education is one of the keys to the success of education in Indonesia. The government's attention to the character of education is not something new, but rather places education in its true proportions, because in the future the Indonesian nation will be held by generations who are currently still at the educational level. Character education is important to present in every educational activity so that it can produce individuals who have good character.. The lack of character education has an impact on the nation's future generations who face quite serious challenges, especially for the character education of the Indonesian nation. This research was conducted with the aim of obtaining information regarding the Implementation of the Character Development Program at SMP Muhammadiyah 1 Medan. This research uses a qualitative descriptive approach, namely research conducted based on surveys according to conditions occurring in the field. Data collection tools using interview techniques, observation and documentation. Based on the research results, it can be concluded that the application of Islamic religious education values through character training programs by implementing congregational prayers, morning assembly, evening worship, tahsin recitations, Muhammadiyah Student Association (IPM), flag ceremonies, tadabbur alam, fardhu kifayah, and infaq friday is very good at shaping student character through character training activities that are carried out repeatedly.
Analisis Penggunaan Fasilitas Masjid Dalam Pembelajaran Pendidikan Agama Islam di MAS Nahdhatul Islam Mancang Kecamatan Selesai Kabupaten Langkat Pratiwi, Supia; Daulay, Mahmud Yunus
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i4.4975

Abstract

This research aims to analyze how the mosque functions as a facility in Islamic religious education which is located at the MAS Nahdhatul Islam Mancang School, Finish District, Langkat Regency. The focus of this research is how school management functions in the functioning of school mosques for the development of Islamic religious education, whether school management has provided implementation capable of developing mosques as a means for the development of Islamic religious education. In its implementation, researchers used descriptive analysis. The samples used were the principal of the Mas Nahdhatul Islam Mancang school, teachers and students of class VII MAS Nahdhatul Islam Mancang. Data collection was carried out by researchers in the form of observations, interviews, documentation taken when students were studying Islamic religion in the mosque and doing triangulation to find the validity of the data obtained. The results of the study show that the role and management carried out by teachers and schools in the functioning of mosques as the development of Islamic religious education is developing by filling in various additional activities such as learning tausyiah, memorizing the Koran, and tahsin training. With the efforts of school management and teachers' efforts to function mosques as the development of Islamic religious education, it can have a big impact on students at the school and especially in class VII aliyah. Apart from learning, the character of students is also formed to be more religious, more moral.
Peran Ikatan Pelajar Muhammadiyah Dalam Pembentukan Karakter Kepemimpian Siswa di Madrasah Aliyah Aisyiyah Binjai Juliandari, Fadhilah
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i4.4913

Abstract

This research is motivated by the negative impact of the progress of the times which affects the morale and character of leaders. So, from the visible facts, it can be seen that the formation of leadership character is very important for the younger generation, because it is the young generation who will become future leaders. The purpose of this study is to see how the role of the Muhammadiyah Student Association is in shaping the character of leadership in carrying out duties and responsibilities at school.This type of research is qualitative with a descriptive approach and data analysis teachniques in this study descriptive analysis, namely  data in the form of words, sentences or paragraphs that describe event that occur and uses three stages, namely data reduction, source tringulation and drawing conclusions. The sources in this study were school principals, WKM student Affairs, Management of the Muhammadiyah Student Assocition Madrasah Aliyah Aisyiyah Binjai as well as data collection techniques through observation, interviews,and documentation. Based on the research results, it can be concluded that the role of the Muhammadiyah Student Association in Forming Leadership Character is an organizational forum for student to train leadership as well as work together, be responsible, and channel student’ talents to be more creative. In participating in IPM activities student become more disciplined and can set a good role model for students who are not IPM administrators. The obstacles faced were a lack of awareness of students’ interests and also a lack of confidence and no sense of responsiblity in carrying out activities.
Pengaruh Mata Pelajaran Kemuhammadiyahan Terhadap Tingkat Pengamalan Ibadah Pada Siswa SMP Muhammadiyah 48 Medan Wulandari, Nabila Izziani
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i4.4923

Abstract

This study aims to determine the effect of the subject of Muhammadiyah on the level of worship experience in SMP Muhammadiyah 48 Medan students. The research method used is a quasi-experimental method (quasi-experimental). The sample in this study were 28 students of SMP 48 Muhammadiyah Medan, the researchers used the Quota Sampling technique. Data collection techniques used are questionnaires and documentation. Data analysis used is t-test. Based on the results of data analysis using t-test with a significance level of 5%, the value of 5% was obtained. If t count > t tbael then H_O is rejected and H_a is accepted, i.e.tcount is 3,159 >ttable 2,045 and tcount is in the rejection area H0 so H0 is rejected (Ha is accepted), this indicates that the subject of Muhammadiyah has a significant influence on the level of worship experience.
Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Dalam Penetapan Harga Jual Dengan Cost Plus Pricing (Studi Kasus UMKM Tempe di Kabupaten Langkat) Prisna, Nila Dera; Hermain, Hendra; Indra, Ahmad Perdana
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i4.4891

Abstract

This research was conducted with the aim of knowing how to calculate the cost of production using the full costing method in determining the selling price using cost plus pricing for Tempe UMKM in Langkat Regency. The research method used in this research is a descriptive qualitative method. Sources of data used are primary data and secondary data. The data collection techniques used are observation, interviews and documentation. The results showed that the calculation of the cost of production using the full costing method was higher than the method used by MSME owners. According to the full costing method, the cost of producing tempe per gram is Rp. 9, while according to the MSME owner's method, the cost of producing tempe per gram is Rp. 8.98. Calculating the selling price using the cost plus pricing method produces a higher price than the price set by MSME players. Tempe measuring 70 grams costs IDR 835/pcs, tempe measuring 120 grams costs IDR 1,432/pcs, tempe measuring 150 grams costs IDR 1,789/pcs, tempe measuring 350 grams costs IDR 4,175/pcs. Whereas the price applied by MSME actors for tempe measuring 70 grams costs Rp. 700/pcs, tempe measuring 120 grams costs Rp. 1,250/pcs, tempe measuring 150 grams costs Rp. This difference in selling prices occurs because the cost plus pricing method has added a profit of 30% as expected by MSME players.
Analisis Penerapan Metode Ceramah Plus Pada Mata Pelajaran Pendidikan Agama Islam di SMP Tunas Mandiri Kabupaten Langkat Juleha, Juleha; Zuliana, Zuliana
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i4.4957

Abstract

This thesis is a discussion that aims to find out 1. How is the application of the lecture plus method in learning Islamic religious education at Tunas Mandiri Junior High School, Langkat Regency. 2. What are the factors that hinder the process of applying the lecture plus method to learning Islamic religious education at SMP Tunas Mandiri, Langkat Regency. Sources of data in the study were school principals, teachers and students. The research instruments used were observation guidelines and interviews. The data analysis techniques used are data reduction, data presentation and data verification. The results of the research can be summarized as follows: 1) the application of the question and answer method, namely the teacher uses a learning design in the form of a question and answer method which is carried out during the evaluation to find out whether the students are able to answer and understand the lesson that has been given. The learning outcomes of Islamic religious education are: With the question and answer method, the teacher can find out the student learning outcomes themselves by preparing basic questions for students, so that students are confident and dare to answer any material submitted. and educational learning outcomes Islamic religion at Tunas Mandiri Middle School, which initially only had a few students who were active so that in the future it would increase again due to the pattern of teacher and principal implementation that was applied during the learning process. 2) The inhibiting factors for teachers in applying the question and answer method at Tunas Mandiri Middle School are: the learning process, namely the lack of understanding of students plus the limited time during the learning process.
Pendidikan Karakter Melalui Program Ikatan Pelajar Muhammadiyah di SMP Muhammadiyah 62 Kanupaten Tapanuli Tengah Tanjung, Rahman Rizki
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i4.4915

Abstract

Character education is one part of the education system that is very important in shaping a person's personality. In the era of increasingly advanced globalization, character education is becoming increasingly important to form a generation with charity. Through the active Muhammadiyah Student Association program designed by branch leaders together with coaches and teaching staff, students can provide moral development for the better. This study aims to find out the concept of character education through the Muhammadiyah student association program, know the character education process through the Muhammadiyah student association program, and also find out the supporting and inhibiting factors of the character education process through the Muhammadiyah student association program at SMP Muhammadiyah 62 Central Tapanuli Regency. The research method carried out is qualitative, research aimed at describing and analyzing the phenomenon of social activity events, attitudes, beliefs, perceptions, thoughts of people individually and in groups. Data analysis techniques are carried out by fulfilling four stages, namely data collection, data reduction, data display and conclusions. From the research that has been done, it can be concluded that the concept of character education through the Muhammadiyah student association program is carried out in accordance with the educational curriculum and activity schedule of the program without disturbing the teaching and learning process that takes place, and the school, so that in implementing the school program and also the Muhammadiyah student association are mutually sustainable and also mutually beneficial, the character education process through the Muhammadiyah student association program is by always carrying out programs that have been prepared by the general leadership and also accompanied by IPM coaches. The programs are mabit, ishoma, morning apple and also muhadarah, these programs are always routinely implemented so that changes can be seen to cadres, especially students as expected, supporting and inhibiting factors of the character education process through the Muhammadiyah Student Association program, namely: There are several kinds of supporting factors, for example, the school environment, motivation and support from parents and support from the community. The inhibiting factor is that parents need the helpof their children and also some cadres are not healthy.
Pengelolaan Pembelajaran Akidah Akhlak di MAN Pematangsiantar Andriyani, Nursuciana
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i4.4972

Abstract

The aim of this research is to find out how learning is managed at MAN Pematangsiantar,whether learning planning, learning implementation, and learning supervision have been carried out and implemented effectively or not. This type of research uses qualitative methods using a descriptive approach where the data collected is not in the form of numbers but interview scripts, field notes and pictures.to obtain accurate data, researchers used data collection methods in the form of observation, interviews and documentation. The research result obtained are as follows:the first is the management of Aqidah Akhlak learning at MAN Pematangsiantar, how is the learning planning carried out by teachers in learning aqidah akhlak.  Second, how is the implementation of learning carried out by the teacher, whether it is good and conveyed to the students. Third, how to supervise the learning of the Aqidah akhlak conducted by the teacher during the learning procces, as well as what are the solutions and efforts of the teacher in overcoming the obstacles that exist during the learning process is in progress.
Pemberdayaan Masjid Sebagai Sarana Pendidikan Islam Bagi Remaja Masjid Al–Ittihad Pulo Brayan Bengkel Ramli, Nazmi Lailina; Fanreza, Robie
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i4.4904

Abstract

In the context of mosque empowerment research as a means of Islamic education for mosque youth which shows how in managing mosques as a means of education that mosques are not just places of worship but places of application of knowledge, namely Islamic education. This study aims 1) to find out the role of BKM in empowering mosques as a means of Islamic education for young people at the Al-Ittihad mosque, 2) to find out what activities are carried out by BKM in empowering mosques as a means of Islamic education for young people at the AlIttihad mosque, 3) To find out what factors hinder mosque empowerment activities as a means of Islamic education for young people at the Al-Ittihad mosque. This type of research is qualitative research. Data collection techniques in this study are observation, interviews, and documentation. The data analysis techniques used were data reduction, data presentation, drawing conclusions. After the research was carried out, the results obtained were that the Kenaziran Mosque Agency (BKM) played a very important role in every activity related to the mosque, the role of BKM was very strategic in the formation of religious youth in mosques and as a efforts to develop good morals by involving them directly in various activities in the mosque.

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