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 Metode Inkuiri Dengan Bantuan Audio Visual Terhadap Hasil Belajar Agama Islam di SMP Swasta YP Utama ]]>
<![CDATA[Harahap, Kurnia Febriani]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i4.4977
<![CDATA[Education is the main factor in efforts to advance the nation. Overall, education is part of a country's progress. The inquiry method can be classified as a relatively new method that has been offered by education experts. This inquiry method is considered relevant today, because its function can really ignite students' creativity in thinking and reasoning activities. Â This type of research is quantitative research. The location of this research was carried out at YP UTAMA PRIVATE SMP SCHOOL on Jalan Suluh No. 80A, Sidorejo Hilir, Kec. Medan Tembung, Medan City. When this research was carried out in March 2023. This inquiry method research with audio visual assistance had an influence on student learning outcomes at SMP YP UTAMA with the average posttest score (after using the method) being 77 while the average pretest score (before using method) has an average value of 58. The hypothesis results using Test-Test show that the sample results show that the T-2tailed significance value is <0.001 <0.05, so it is in accordance with the basis for decision making. Ho is rejected. Meanwhile, the tcount value is -4.627 < ttable is 2.021, then Ho is accepted.]]>
<![CDATA[Penggunaan Media Grafis Dalam Pembelajaran Fiqih Untuk Mempermudah Pemahaman Siswa Kelas 9 di MTsN Karo ]]>
<![CDATA[Tarigan, Iga Mawarni Br]]>;
<![CDATA[Kasduri, Mario]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i4.4916
<![CDATA[In the learning process, teachers must use the right materials and media, because they are an important part of the process of learning that can facilitate student understanding, one of the learning media that can help students understand is the graphic media. The study aims to find out how the use of graphic media in Fiqih learning to facilitate the understanding of 9th grade students at MTsN Karo. The type of research conducted by researchers is a type of qualitative research with a descriptive qualitative approach. The data obtained in the form of photographs, documentation and interviews. The results of the study are research on the use of graphic media in Fiqih learning at MTsN Karo has found that it is effective in facilitating the learning of students of Class 9. The use of graphic media by teachers and students is crucial because it can significantly improve the learning process. Teacher and student motivation in using the graphic medium is also important, because it helps them understand the material better and engage with the teacher's explanation. The study also found that the use of the graphical media increases student interest and involvement, making it a significant and beneficial factor in learning. The study concludes that graphic media can be a useful tool in teaching Fiqih.]]>
<![CDATA[Pengaruh Citra Bank Terhadap Keputusan Nasabah Dalam Mengambil Pembiayaan Dengan Pelayanan Sebagai Variabel Moderating Pada PT. BPRS al-wasliyah Medan Tahun 2021 ]]>
<![CDATA[Lubis, Dini Syafitri]]>;
<![CDATA[Arif, Muhammad]]>;
<![CDATA[Syahriza, Rahmi]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i4.4939
<![CDATA[This research aims to determine (1) The influence of banking image on customer decisions in taking financing at PT. BPRS Al-Wasliyah Medan; (2) The Influence of Banking Image on Customer Decisions in Taking Financing with Services as a Moderating Variable at PT. BPRS Al-Wasliyah Medan. The method used in this research is a quantitative method. The results of the analysis of the influence of the Banking Image variable (X) on the Customer Decision variable in Taking Financing (Y) obtained a value of t = 2.984 (df = 80-3 = 77; t table = 1.99125); (tcount > ttable), with a significant level of 0.001 < 0.05. The results of this research indicate that banking image has a significant positive effect on customers' decisions in taking out financing at BPRS Al-Washliyah Medan by 32.8%. The results of the analysis of the influence of the banking image variable (X) on the customer decision variable in taking financing (Y) which is moderated by service, obtained a value of t = 2.037 (df = 80-3 = 77; t table = 1.99125); (tcount > ttable), with a significant level of 0.005 < 0.05, as a result hypothesis two (H2) is accepted. The results of this research provide an indication that service is able to moderate the influence of banking image on customer decisions in taking financing by 54.9%.]]>
<![CDATA[Komunikasi Orang Tua Terhadap Anak Perempuan Tentang Kesetaraan Gender di Desa Pargarutan Jae Kecamatan Angkola Timur Kabupaten Tapanuli Selatan ]]>
<![CDATA[Romadona, Syahrul]]>;
<![CDATA[Sikumbang, Ahmad Tamrin]]>;
<![CDATA[Harahap, Suheri]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i4.4978
<![CDATA[This research is motivated by the phenomenon of increasing gender equality for girl in Pargarutan Jae Village. The aim of this research is to determine the communication used by parents towards girls about gender equality and girls' responses to parents' communication about gender equality. This research uses a qualitative method with a descriptive approach. In collecting data, researchers used observation, interview and documentation data collection techniques. The informants in this research were 15 (fifteen) people from 5 (five) families (father, mother and one daughter). The research results obtained are first, related to parents' communication with girls about gender equality, it was found that parents when communicating with girls applied an attitude of openness, empathy, supportiveness, positive attitude and equality. Parents also began to let go of the influence of the patrilineal and rigid Batak Angkola culture on women. Second, related to girls' responses to parental communication about gender equality, it was found that girls felt equality so that they had the same access, participation, control and benefits as boys.]]>
<![CDATA[Peran BPRS Al-Washliyah Dalam Mengangkat UMKM Melalui Program Pembiayaan Syariah Periode 2016-2020 ]]>
<![CDATA[Andriani, Dwi]]>;
<![CDATA[Firman, Dody]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i4.4959
<![CDATA[This research aims to determine the role of PT. BPRS Al-Washliyah Medan in Raising Micro, Small and Medium Enterprises (MSMEs) through sharia financing programs, to find out the number of customers receiving MSME financing nationally and to find out the level of distribution of mudharabah financing from 2016 to 2020. This research is qualitative research. The analytical approach is qualitative descriptive analysis. The data collection techniques used were documentation and interview techniques. The conclusion of this research is that the role of BPRS Al-Washliyah in raising MSMEs can be seen from three things, namely the role of Islamic banks in developing MSMEs which can be seen from the availability of MSMEs financing products, monitoring financing and business development, and the capital building for MSMEs that will be provided. the bank, namely in the form of management assistance and business supervision for customers. The obstacles to BPRS Al-Washliyah in increasing its role in the MSMEs sector in Medan are capital that does not yet meet all business capital needs, collateral as a condition for obtaining financing that is too large, making it difficult for customers to borrow money at the bank, as well as the existence of other sharia banks that offer similar products and Conventional banks offer the same products with low interest which causes competition among these banks. The solution provided is that Indonesian Sharia Banking has a significant role in the national economic system by providing financing to MSMEs entrepreneurs so that they continue to operate and are able to improve people's welfare. Another solution to the problems that arise is to reduce the value of the collateral.]]>
<![CDATA[Pengaruh Pengetahuan Dan Lokasi Terhadap Minat Menabung Pada Masyarakat Desa Jentera (Studi Kasus Bank Muamalat KCP Stabat) ]]>
<![CDATA[Yunita, Dina Rizky]]>;
<![CDATA[Hasanah, Uswah]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i4.4873
<![CDATA[This research was conducted with the aim of analyzing the effect of the knowledge and location of the Jentera Village community on the interest in saving at the Muamalat KCP Stabat bank. The research method used in this study is quantitative research and data collection techniques in this study using a questionnaire. The data analysis used in this research is data quality test, classic assumption test, multiple linear regression test, hypothesis test, and determination test. Based on the results of the study, it showed that the Knowledge Variable (X1) had a positive and significant influence on the Interest in Saving Variable (Y) with tcount (18.949) > ttable (1.997) with a significant value of 0.001 <0.05, Location Variable (X2) had a positive and significant to Saving Interest Variable (Y) with the acquisition of tcount (6.942) > ttable (1.997) with a significant value of 0.001 <0.05, simultaneous tests on Knowledge Variables (X1), and Location (X2) state that there is a jointly significant influence - the same as Interest in Saving (Y) with the acquisition of Fcount (186.826) > Ftable (3.14) with a significant level of 0.001.]]>
<![CDATA[Penerapan Metode Mustaqilli Pada Mata Pelajaran Bahasa Arab di MTsPN 4 Medan ]]>
<![CDATA[Umayya, Nur Abidah]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i4.4974
<![CDATA[This research was carried out with the aim of finding out the application of the Mustaqilli method in Arabic language subjects at MTsPN 4 Medan for class VII middle school students and to find out the planning, implementation and evaluation of the application of the Mustaqilli method in Arabic language subjects. This research uses descriptive qualitative research which tends to use analysis. The data collection techniques in this research are observation, interviews and documentation. The application of the mustaqilli method is a method that takes a comprehensive approach by mastering the techniques of reading books, writingtranslating, composing until being able to speak Arabic. The obstacle in implementing the mustaqilli method is that students have different backgrounds and abilities in learning Arabic. The results of this research show that the mustaqilli method can improve students' understanding of Arabic language lessons.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Ekspor Udang Indonesia Terhadap Enam Negara Tujuan ]]>
<![CDATA[Pramastya, Andiena Fitri]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i4.4940
<![CDATA[Shrimp is one of the fishery commodities that have a major contribution in the international market. Export is one of the parameters that is very important to consider, so that a country can know how much its economic growth. This study aims to see how Indonesian shrimp exports in destination countries and what factors affect the performance of Indonesian shrimp exports to destination countries. This analysis using Gravity Model method using panel data and already using Chow test and Hausman test and multicolinearity test. Shrimp Commodity Data Used time series data from 2001-2020. In this study, it was found that Indonesian shrimp exports were significantly influenced by the GDP of the export destination country, economic distance, shrimp prices and inflation. The destination country'S GDP, shrimp prices, and economic distance have a significant negative relationship, while inflation has a significant positive relationship.]]>
<![CDATA[Analisis Faktor-faktor Yang Mempengaruhi Keputusan Pembelian Produk Skincare MS GLOW Pada Toko MS GLOW Kendy ]]>
<![CDATA[Sinurat, Eka Sartika]]>;
<![CDATA[Amalia, Alfi]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i4.4911
<![CDATA[This study aims to determine the price that influences consumer decisions in buying SkinCare MS Glow products at the MS Glow Kendy Store, to determine product quality that can influence the decision to purchase SkinCare MS Glow at the MS Glow Kendy Store, to determine price and product quality together with the decision purchase of SkinCar MS Glow at the MS Glow Kendy Shop. Researchers used 30 respondents, with the research method used is the Quantitative method. With research data data validity test , reliability test , classical assumption test , multiple linear regression analysis , and hypothesis testing. Price has no effect on the purchasing decision of MS Glow Kendy. This is evidenced by the results of the t test which obtained a sig value for the product quality variable of 0.112 <0.05 (sig < α = 5%) so that H0 is accepted. So it can be concluded that the price has no significant effect on the purchasing decision of MS Glow Kendy. Product quality influences the purchasing decision of MS Glow Kendy. This is evidenced by the results of the t test which obtained a sig value for the product quality variable of 0.000 <0.05 (sig < α = 5%) so that H0 was rejected. So it can be concluded that product quality has a significant effect on purchasing decisions for MS Glow Kendy.]]>
<![CDATA[Pengaruh Online Marketing, Simpati, Dan Inovasi Brand Terhadap Keputusan Pembelian di Warung ATK Purnima ]]>
<![CDATA[Hendry, Raja Saul Marto]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i4.6177
<![CDATA[The ATK industry is one of the fastest growing sectors, including one of the emerging stores in Rantauprapat, Warung ATK Purnima. Warung ATK Purnima is present as one of the major players in providing various ATK products. In an increasingly competitive context, factors such as online marketing, sympathy, and brand innovation play a crucial role in shaping consumer purchasing decisions. ATK industry is a sector that continues to grow and has an important role in meeting the aesthetic and personal care needs of the community. Demand for ATK products continues to increase along with increased consumer awareness of the appearance and health of the skin. By providing a variety of quality ATK products, this store has managed to attract the attention of consumers and build a positive image. Warung ATK Purnima is famous for its emphasis on product innovation. Through careful research and development, the store is always introducing new and high-quality products, in line with the latest ATK trends. By creating a comfortable, friendly and interactive shopping environment, the store has managed to build good relationships with customers, create loyalty and support the growth of its business.]]>
