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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 18 Documents
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Search results for , issue "Vol 3, No 4 (2023)" : 18 Documents clear
Peran Pembiayaan Murabahah Dalam Pengembangan Kinerja Usaha Mikro Pada Baitul Maal Wat Tamwil (BMT) UB Amanah Syariah Laut Dendang Suherti Nur Elyana; Mutiah Khaira Sihotang
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.v3i4.4993

Abstract

With the development of the times, the quality of education has become a necessity and is required to be able to fulfill everything required by each institution in the education unit. The learning process is said to be successful if all aspects of learning can support each other to create a conducive situation in the learning activity so that the learning objectives can be achieved. achieved optimally. The research approach used is a qualitative approach. A qualitative approach is defined as a research approach that asks questions and procedures in collecting data from participants, analyzing data and interpreting data. This research was conducted at MTs PN 4 Medan on Jalan Raya Besar, kec. Medan Labuhan, Medan City, North Sumatra. Based on the results of the research that has been carried out, it can be concluded that learning Islamic Religious Education, Islamic Cultural History Subjects, uses the Image Media-Based Team Teaching Model to Improve Student Learning Activities at MTs PN 4 Medan.
Konversi Buku Ajar Pendidikan Agama Islam ( PAI) SMP Menjadi Modul Berbasis Contextual Learning Wajihan Nihaya; Nurzannah Nurzannah
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.v3i4.4881

Abstract

One of the integral parts of the national curriculum is religious learning. In Indonesia itself, the subject of Islamic Religious Education is required to be studied by students from elementary, middle, high school, to tertiary level, both in formal and non-formal schools, especially in schools that In fact, this madrasah research uses a qualitative descriptive method, which is a research method that utilizes qualitative data and is described descriptively. Research related to the conversion of Islamic Religious Education textbooks has produced a product in the form of a learning module for class 7 at junior high school level which specifically focuses on odd semester material and consists of 5 chapters. The process of converting textbooks into modules requires several stages to reach the finishing process.
Pemanfaatan Metode An Nahdliyah Dalam Pembelajaran Membaca Al – Qur’an di MAS Islamiyah Londut Ananda Pasaribu; Abd Rahman
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.v3i4.4956

Abstract

The Al-Qur'an is the Kalamullah which was revealed to the Prophet Muhammad SAW which is a mandatory book to believe in as the identity of a Muslim who believes in Islam) has rules and procedures for reading it. There are several things to pay attention to when reading the Qur'an, namely the laws of recitation such as the laws of mad, tanwin, idgham, ikhfa, izhar iqlab and qolqolah and many more rules that must be mastered in reading the Qur'an. The An Nahdliyah method is a method of learning to read the Al-Qur'an with the special characteristic of using a stick or tuding which is used as a tap on the murotal footbridge using cues such as "tu, dua". In implementing learning to read the Al-Qur'an at MAS Islmaiyah LONDUT, there are several obstacles that occur which hinder the development of children's ability to read the Al-Qur'a Most of the MAS Islamiyah LONDUT students have the same weaknesses, namely not being precise in pronouncing the makharijul letters where there are many letters that are similar but different in pronunciation, and this point is often found in students' practice of reading the Al-Qur'an. This descriptive qualitative research method was used to find principles or familiarization processes that lead to the conclusion of data related to the use of the An Nahdliyah method in improving fluency in reading the Al-Qur'an at MAS Islamiyah LONDUT, Kualuh Hulu District, North Labuhan Batu Regency. , North Sumatra Province. In utilizing the An Nahdliyah Method in learning to read the Qur'an at MAS Islamiyah LONDUT the results obtained were very good by the school and the supervising teachers as well as the students themselves.
Analisis Peran YouTube Sebagai Media Komunikasi Dakwah Dalam Pengembangan Masyarakat Islam Dina Alfiana; Waizul Qarni; Muhammad Habibi Siregar
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.v3i4.4754

Abstract

The purpose of this study is to analyze the role of YouTube as a Da'wah Communication Media in the Development of Islamic Society. Da'wah is the process of changing one's thoughts, behavior and feelings for the better. YouTube is a strategic communication medium for conveying da'wah to the Islamic community today. This type of research is qualitative with data collection methods using library research. The results of the study show that the use of YouTube as a means of da'wah communication is quite helpful in the development of today's Islamic society. 
Manajemen Program Seni Baca Al – Qur’an di MTSN Toba Samosir Ayu Mardiyatin Zanah Nurhikmah; Abd Rahman
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.v3i4.4961

Abstract

This research aims to find out how the Al-Qur'an reading art program is managed at MTsN Toba Samosir and to find out how the planning, organization, implementation and evaluation of the Al-Qur'an reading art program at MTsN Toba Samosir is carried out. This research uses qualitative methods, namely observation, interviews and direct documentation. The results of the research in the Al-Quran reading arts program at MTsN Toba Samosir have not gone well because some of the students are not yet familiar with reading the Al-Qur'an and some of the students who can read the Al-Quran are not yet in accordance with the rules of recitation science. . Therefore, the planning, organization, implementation and evaluation is intended to see and improve what are obstacles in the Al-Qur'an reading arts program activities. From the results and discussion, researchers can conclude that the Al-Quran reading arts program at MTsN Toba Samosir is not only learning about Qur'anic recitations, but the school created this activity to eradicate Qur'an illiteracy among students and improve the quality of students in reading Al-Qur'an.
Implementasi Konsep Pengentasan Kemiskinan Dalam Perspektif Islam di Bank Wakaf Mikro Mawaridussalam Reza Mahendra; Abdul Hadi Ismail
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.v3i4.4840

Abstract

This study aims to determine the implementation of the concept of poverty in an Islamic perspective at the Mawaridussalam Micro Waqf Bank. This study uses a qualitative descriptive method to describe and describe data in the form of sentences or paragraphs clearly and in detail. Sources of data in this study were obtained from the managers and customers of the Mawaridussalam Micro Waqf Bank. The data collected is data related to the concept of poverty alleviation in an Islamic perspective applied by the Mawaridussalam Micro Waqf Bank. The data collection method used is the method of observation, interviews, and documentation. The data that has been collected will be analyzed by editing, organizing, and analyzing methods. The results of the study show that the Mawaridussalam Micro Waqf Bank has two programs, namely financial assistance and mentoring. In managing the funds, the Mawaridussalam Micro Waqf Bank uses a regulated management scheme, namely funds worth IDR 4,000,000,000.00- distributed by LAZNAS BSM and then divided into IDR 3,000,000,000.00- as endowment funds deposited at Bank Syariah Indonesia and The proceeds from the deposit are used as administrative costs for the Mawaridussalam Micro Waqf Bank. Meanwhile, IDR 1,000,000,000.00 is used as funds to be distributed to customers according to a pre-arranged scheme. In poverty alleviation, the Mawaridussalam Micro Waqf Bank implements its program as a poverty alleviation concept that is in accordance with an Islamic perspective, namely providing financial assistance without usury or collateral and three pillars of assistance in the form of religious assistance materials, business development, and family management.
Pengaruh Metode Skimming Terhadap Hasil Belajar Siswa Pada Mata Pelajaran Sejarah Kebudayaan Islam di MTs PAB 2 Sampali Nuradi Fikri; Abd Rahman
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.v3i4.4976

Abstract

Education is an important means of improving the quality of human resources that ensure the sustainability of a nation, namely the existence of an educational model that is able to make students intelligent in scientific theory and practice. One effort to improve the quality of education is to improve the teaching and learning process. Skimming is the act of taking the essence or essence of a reading. Therefore, skimming means looking for important things from the reading, namely the main ideas and important details. In this research, the type of research used is pre-experimental designs. The research method used in this research is a quasi-experimental method, where questionnaires will be distributed to respondents. The location of this research is MTs PAB 2. The population is all MTs PAB 2 students. Thus, sampling was carried out according to Grazi N Morgan, so the sample in this study was 232 students. The partial skimming method has a significant influence on student learning outcomes in the History of Islamic Culture subject at MTs PAB 2 Sampali. It is known by looking at the t test hypothesis that the significant value for the influence of the skimming method (X) on the student learning outcome variable (Y) is 0.004<0.005 and tcount is 18,772>0.200 so it can be concluded that Ho is rejected and Ha is accepted, which means it has a significant effect on the learning outcome variable. student(Y).
Analisis Pengelolaan Keuangan Dana Bantuan Operasional Sekolah (BOS) Pada Madrasah Tsanawiyah Darul Falah Aek Songsongan Kabupaten Asahan Yuli Nur’aini; Nurlaila Nurlaila; Khairina Tambunan
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.v3i4.4930

Abstract

This study aims to determine the planning and preparation in managing school operational assistance funds (BOS), the realization of the school operational assistance fund (BOS) budget that has been planned, and to find out the supporting and inhibiting factors in managing school finances at MTs Darul Falah Aek Songsongan, Asahan Regency. This study used a qualitative research method with a descriptive approach. The data collection techniques used were observation, interviews and documentation. The results showed that the planning and preparation of the school operational assistance fund (BOS) budget carried out by MTs Darul Falah Aek Songsongan was effective and efficient referring to the planning that had been designed in the RAPBS and was in accordance with BOS technical guidelines. The realization of the management of school operational assistance funds (BOS) at the MTs Darul Falah Aek Songsongan school has been carried out effectively and efficiently and is also based on the principles referred to in the Government Regulation of the Republic of Indonesia Number 48 of 2008. Factors supporting the existence of collaboration involving several school stakeholders between committees, foundations, treasurers, madrasah heads and several teachers who are transparent (open). Meanwhile, the inhibiting factors stemming from delays in the disbursement of school operational assistance funds (BOS) and the allocation of adjusted funds are still insufficient because the budget obtained is not in proportion to the needs of the school.
Analisis Daya Saing Dan Faktor Yang Mempengaruhi Ekspor Teh Indonesia Di Delapan Negara Asean Natasya Ali
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.v3i4.4736

Abstract

Tea is one of the important commodities and potential for Indonesia. However, recently there are problems in the Indonesian tea industry, the volume of tea production, productivity, and export volume of Indonesian tea on average tend to decrease from year to year, but on the other hand the tea industry in several other ASEAN countries tend to increase. This study aims to see whether Indonesian tea has a comparative advantage in the domestic markets of eight Asian countries and what factors affect the export value of Indonesian tea. This analysis using RCA, RSCA and Gravity Modelusing panel data. The tea commodity Data used is tea with a 4-digit code 0902, with a time period of 2011-2020. It was found on average that Indonesian tea in the domestic market of eight countries joined in ASEAN has a comparative advantage. Furthermore, it was found in this study that the GDP of the export destination country, Indonesia'S GDP, economic distance, and Consumer Price Index have a significant influence on the value of Indonesian tea exports.. Indonesian GDP & CPI of destination countries have a significant positive relationship to the value of Indonesian tea exports. While the destination country'S GDP and economic distance have a significant negative relationship.
Pengaruh Pengetahuan Investasi Terhadap Minat Mahasiswa Berinvestasi Pada Galeri Investasi Syariah FAI UMSU Isha Puri Kaniza; Khairunnisa Khairunnisa
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.v3i4.4958

Abstract

This study aims to determine and analyze the influence of investment knowledge on student interest in investing in Sharia investment Gallery FAI UMSU. The type of research in this study is quantitative with associative approach. The population of this study is FAI students who are registered in the Sharia investment Gallery. Sample selection method using saturated smpling, the number of samples used is 33 sample data. Prior to the study, first conducted instrument trials with validity test and reliability test. Prerequisite test analysis includes normality test. Data analysis method using simple linear regression. investment knowledge of 3.787 for 5% error Test 2 parties and df = n-k (33-2 = 31), obtained ttable 2.039. In this case count = 3.787 > table = 2.039.Furthermore, it can also be seen that the probability value of T, namely sig is 0.001 while the significant level of ③ previously determined is 0.05, the sig value is 0.001 < 0.05 so that it can be concluded that investment knowledge has an effect on investment interest.

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