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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
Analisis Penerapan Sistem Informasi Akuntansi Klaim Jaminan Kematian Studi Kasus AJB Bumiputera 1912 Kantor Wilayah Medan Yolanda Tawabina; Yenni Samri Julianti Nasution; Nurwani Nurwani
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.v3i4.4758

Abstract

This study aims to determine and analyze the application of Accounting Information System of death insurance claims at AJB Bumiputera 1912 Medan Regional Office. This type of research is qualitative research. The subjects of this study were insurance customers and staff employees. The data of this study were collected through interviews and document studies. The primary Data came from customer interviews and related staff employees, while the secondary data came from books, journals and documents. The method of analysis used is descriptive qualitative. The results of this study indicate the implementation of the Accounting Information System of death insurance claims at AJB Bumiputera 1912 Medan Regional Office has been using a computerized system in accordance with existing regulations. It is based on the elements that are the basis for the implementation of an adequate accounting information system in the form of forms and records. The effectiveness of the death insurance claim system at AJB Bumiputera 1912 Medan Regional Office as a whole has not been effective. The number of obstacles to the Accounting Information System filing a death insurance claim at AJB Bumiputera 1912 Medan Regional Office can be seen by the number of insurance participants who filed claims did not complete the documents in accordance with the requirements that have been determined so as to slow down the process of disbursement of claims. Barriers to computer systems that sometimes experience buffering and the use of digital systems to support the activities of the company and customers have not been realized.
Analisis Strategi Pengelolaan Wakaf Sebagai Bisnis Sosial Islam Pesantren Nurul Iman Khoirun Nisa; Sarwo Edi
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.v3i4.4871

Abstract

This study aims to analyze Waqf Management Strategy as Islamic Social Business at Nurul Iman Islamic Boarding School. at the Nurul Iman Islamic Boarding School, the data source for this research is primary data obtained from observation and interviews, the data analysis technique used in this study is SWOT analysis, while the result of this research is that the Nurul Iman Islamic Boarding School has Waqf that can be empowered and Waqf is Still can be developed, the weakness in the form of unproductive human resources and unproductive management, has the potential for waqf which can still develop, has the potential to attract more donations and waqf can be used as a business unit, and the main threat is public distrust and a lack of socialization/work from other institutions.
Pengaruh Experiental Marketing Dan Brand Trust Terhadap Loyalitas Nasabah Dengan Kepuasan Nasabah Sebagai Variabel Intervening Sindi Sihombing; Zuhrinal M Nawawi; Atika Atika
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.v3i4.4990

Abstract

This research aims to determine the influence of Experintal Marketing and Brand Trust on consumer loyalty with consumer satisfaction as an intervening variable, the external variables used in this research are Experintal Marketing and Brand Trust, while the intervening variables in this research are consumer satisfaction and the endogenous variables in this research customer loyalty, this research was conducted at Bank Syariah Indonesia Kcp Simpang Limun, the data collection method was carried out through distributing questionnaires, data analysis techniques used descriptive analysis and path analysis, the path results showed that the variables Experintal Marketing and Brand Trust had a significant effect on customer satisfaction of 22,760 %. and the Brand Trust variable has a significant influence on consumer satisfaction of 8.589%. The total influence of the variables Experintal Marketing and Brand Trust, and consumer satisfaction on consumer loyalty has an effect of 1.1025%. The Experimental Marketing variable has no direct effect on consumer loyalty at 6.93%, while the consumer satisfaction variable has a significant effect on consumer loyalty at 1.1025%.
Implementasi Program Islamic Character Building (ICB) Dalam Membentuk Karakter Islami Siswa di SMPIT Nurul Azmi Medan Alfi Zan Nur; Nadlrah Naimi
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.v3i4.4973

Abstract

This study aims to determine the implementation of the Islamic Character Building (ICB) program in shaping the Islamic character of students at SMPIT Nurul Azmi Medan. The objectives of this Islamic Character Building Program are: 1) To describe the Implementation of the Islamic Character Building Program at SMPIT Nurul Azmi Medan. 2) To describe the purpose of the Islamic Character Building Program at SMPIT Nurul Azmi Medan. 3) To analyze what factors support and hinder the Islamic Character Building Program at SMPIT Nurul Azmi Medan. This research uses a qualitative approach with a descriptive research type. The data collection methods used are observation, interview, and documentation methods. The results showed that the ICB Program at SMPIT Nurul azmi Medan is an effective program to be implemented in shaping and building students' Islamic character. Supporting factors in this program are the readiness of the material that has been designed, the availability of infrastructure, the cooperation between the principal, teachers and parents, and the active role of students in participating in program activities. The inhibiting factor is the lack of socialization to new educators about the use of applications that support the Islamic Character Building (ICB) Program and the limited time for the supervising teacher to deliver the existing material.
Analisis Faktor-Faktor Yang Menyebabkan Masyarakat Memilih Pembiayaan Dengan Sistem Tanggung Renteng di PT. Permodalan Nasional Madani (Persero) (Studi Kasus Kota Binjai) Ade Dea Putri Pratiwi; Hendra Harmain; Nuri Aslami
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.v3i4.5001

Abstract

PT Permodalan Nasional Madani (Persero) with its PNM Mekaar service has several advantages that make it more attractive than other Bank products in the view of the people of Binjai city, such as the implementation of a rent-sharing system, free collateral as well as other factors in the form of product knowledge and promotions that are considered influential on people's purchasing decisions. This research was conducted with a type of descriptive quantitative research, the population in this study is the people of Binjai city, especially underprivileged women who take financing with a rent-sharing system at PT PNM, samples were taken by accidental sampling technique, selected samples as many as 100 respondents. Primary data collection using questionnaires. The analytical techniques used in this study are Validity Test and Reliability Test, Classical Assumption Test, Multiple Linear Test and Hypothesis Test. PT Permodalan Nasional Madani (Persero) with its PNM Mekaar service has several advantages that make it more attractive than other Bank products in the view of the people of Binjai city, such as the implementation of a rent-sharing system, free collateral as well as other factors in the form of product knowledge and promotions that are considered influential on people's purchasing decisions. This research was conducted with a type of descriptive quantitative research, the population in this study is the people of Binjai city, especially underprivileged women who take financing with a rent-sharing system at PT PNM, samples were taken by accidental sampling technique, selected samples as many as 100 respondents. Primary data collection using questionnaires. The analytical techniques used in this study are Validity Test and Reliability Test, Classical Assumption Test, Multiple Linear Test and Hypothesis Test.Based on the results of the analysis obtained shows that the variables of product knowledge (X1), promotion (X2), rent responsibility system (X3) together have an effect with a significance value shown of 0.000 < 0.05 it is known that the Fcalculate value is smaller than the table of 36.077 > 2.698. The value meets the requirements so that there is a simultaneous significant influence on decision making (Y).PT PNM Binjai unit should continue to maintain the factors that become the community's benchmark in taking financing, especially the factor of implementing a rent responsibility system that is considered good if it is in conducive conditions.
Implementasi Metode Jama’ Berbantu Media Audio Pada Program Hapalan Qur’an Siswa di MAN Pematang Siantar Tika Wulan Sari; Junaidi Junaidi
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.v3i4.4905

Abstract

The background of this research is that there are still many students who often forget to memorize the Qur'an due to lack of concentration. Therefore, researchers want to conduct research to determine the effectiveness of the methods and tools used in implementing the Qur'an memorization program at MAN Pematangsiantar. The formulation of the problem discussed in this research is how to plan, implement, and overcome the obstacles faced in implementing the Qur'an memorization program using the jama` method assisted by audio media at MAN Pematangsiantar. The aim of this research is to find out how the planning process, implementation, and obstacles faced during the Qur'an memorization program using the jama` method assisted by audio media were implemented. This type of research is qualitative research using a descriptive approach. This means that the data collected is not in the form of numbers but rather in the form of interview scripts, field notes, and pictures. To obtain accurate data, researchers used data collection techniques in the form of observation, interviews, and documentation. Research analysis used by researchers involves data reduction, data presentation, and drawing conclusions. The research results obtained are as follows: Planning the Qur'an memorization program at MAN Pematangsiantar is an activity of determining a series of activities that will be carried out in order to achieve the goal and determining the methods that will be used, time/schedule of activities, and content/material of activities so that the program runs well and does not interfere with the student learning process. The implementation of the Qur'an memorization program at MAN Pematangsiantar using the jama` method assisted by audio media is currently running quite well, and the method used is deemed appropriate to assist students in implementing the Qur'an memorization program. The obstacles faced during the process of implementing the Qur'an memorization program using the jama` method are that students often forget the verses they previously memorized. The timing of implementing the Qur'an memorization program is also an obstacle because it is feared that it will disrupt the student's learning process.
Pengaruh Penerimaan Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Karo Evida Rahimah; Budiman Rosyadi Nasution; Ujang Abdullah; Subaktiar Subaktiar; Radiah Radiah
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.v3i4.4919

Abstract

Analysis of research to prove whether local tax revenues affect the local revenue (PAD) Karo. The Data used is the annual report of Karo regency during the period 2005-2021, which is published through the website. The method of analysis used in this study is a quantitative method. The results of this study indicate that local tax revenues have a significant effect on the local revenue (PAD) Karo.
Pengaruh Pengembangan Karier Terhadap Produktivitas Karyawan Pada PT. Bank Syariah Indonesia Cabang Kenopan Isra Mira Norizka; Alfi Amalia
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.v3i4.4727

Abstract

Human resources are the main factor in driving a company. The success and failure of a company in achieving its goals is determined by its human resources. The company's efforts to achieve its goals do not always run smoothly. Companies are required to develop their human resources so that they can compete amidst the changing times today. This study uses a quantitative method, where this study uses a questionnaire as a data collection tool which is distributed directly to employees of PT Bank Syariah Indonesia, and data analysis techniques use SPSS. The variable used in this study is the independent variable (Career Development) while the dependent variable (Employee Productivity). The number of samples in the results of this study shows that career development has an effect on employee productivity. It is shown that there is an influence between the career development variable (X) on employee work productivity (Y) which is indicated by the tcount value which is greater than ttable, namely the tcount value of 6.738 >ttable 2.160 so that it can be concluded that the career development variable (X) has a positive effect on employee work productivity (Y). The results of the independent variable analysis also show that the independent variable on the dependent variable shows an r square value of 0.777. This means that the independent variable, namely career development (X), has a joint contribution of 77.7% to the dependent variable (Y), namely employee productivity.

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