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[Strategi Pemasaran Syariah Dalam Upaya Menarik Minat Nasabah Pada Bank Wakaf Mikro Pesantren Mawaridussalam ]]>
<![CDATA[Pratama, Risky]]>;
<![CDATA[Edi, Sarwo]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i1.4852
<![CDATA[This research was conducted to determine the sharia marketing strategy of the Mawaridussalam Islamic Boarding School Micro Waqf Bank in an effort to attract customers. Informants in the research are the Head of Management, Supervisor, and Operations Manager. Research methods used by collecting data, namely observation, interviews, and documentation. The discussion technique used in this research is qualitative descriptive. The results of this study show that in the implementation of sharia marketing strategies at the Mawaridussalam Islamic Boarding School Micro Waqf Bank by doing how to select prospective customer criteria, Muslim women who wear hijab and are married, behave well, have a business, and by approaching strategies with ustadzh, village heads, and study mothers in order to socialize to the community and business actors about what a Micro Waqf Bank is. As for the constraints and obstacles in the training process, prospective customers are still selfish, lack of care, especially when conducting socialization.]]>
<![CDATA[Wisata Petualangan: Menguji Faktor Pendorong Niat Berkunjung Wisatawan Pada Destinasi Wisata ]]>
<![CDATA[Pohan, Muhammad Yasir Arafat]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i1.4726
<![CDATA[Indonesia is a country that has stunning natural beauty, as evidenced by its famous tourist destinations and even become a destination for foreign tourists such as Bali, Lombok, Labuan Bajo, Lake Toba and others. With so many nature-based tourist destinations, of course it is an opportunity to be able to increase local and foreign tourist visits. In order to increase tourist intention to visit, it is necessary to know the driving factors for the emergence of tourist intention to visit. This study aims to examine the factors driving the intention to visit adventure tourists in Indonesia. Intrinsic motivation, destination image and attitude are used as predictors in this study which are then tested for their effect on the intention to visit adventure tourists in Indonesia. This study used a quantitative approach using a questionnaire instrument which was distributed to 150 respondents, the questionnaire was distributed via the Google form link to make it easier to reach many respondents. Data were analyzed using Structural Equation Modeling-PLS. The test results show that intrinsic motivation, destination image, attitudes, subjective norms have a positive and significant influence on the intention to visit adventure tourists in Indonesia.]]>
<![CDATA[Pengaruh Gaya Kepemimpinan Dan Motivasi Kerja Terhadap Kinerja Karyawan Dalam Perspektif Islam (Studi Kasus Bank Muamalat Balai Kota Medan) ]]>
<![CDATA[Nasution, Rahmi Andini]]>;
<![CDATA[Mujiatun, Siti]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i1.4842
<![CDATA[This research was conducted with the aim of analyzing the effect of leadership style and work motivation on employee performance in an Islamic perspective (a case study of bank muamalat city hall of Medan). 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 was shown that the variable t (partial) test results showed that the significant value of leadership style (X1) on employee performance at Bank Muamalat Balai Kota Medan (Y) was 0.001 <0.05 and the value of t count was 4.301 > t table 2,012 ,so Ho1 is rejected and Ha1 is accepted. As for seeing the magnitude of the influence of leadership style on employee performance at bank muamalat, look at the "Beta" table in the Standardized Coefficients column. From the table above, it is obtained that the Beta for the leadership style variable (X1) is 0.531 or 53.1%. This means that there is a significant influence of leadership style on employee performance. The results of the t (partial) test show that the significant value of work motivation (X2) on employee performance at bank muamalat (Y) is 0.000 <0.05 and the t count  value is 4.108 > t table 2,012, then Ho2 is rejected and Ha2 is accepted. This means that partially there is significant influence from work motivation (X2) on employee performance at bank muamalat (Y). From the table above, it is obtained that the Beta value of the work motivation variable (X2) is 0.514 or 51.4%. This means that there is a significant influence of work motivation on employee performance.]]>
<![CDATA[Analisis Rasio Likuiditas, Solvabilitas Dan Profitabilitas Sebagai Alat Pengukur Kinerja Keuangan Pada PT. Telkom Indonesia, Tbk Tahun 2017-2021 ]]>
<![CDATA[Saragih, Rini Maretha]]>;
<![CDATA[Rokan, Mustafa Kamal]]>;
<![CDATA[Inayah, Nurul]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i1.4742
<![CDATA[This study aims to determine how the company's financial performance is assessed through analysis of liquidity ratios, solvency and profitability of the company PT. Telkom Indonesia Tbk in 2017-2021. The research method used is a quantitative descriptive method using measurements of liquidity ratios, solvency and profitability. Based on the research results, the liquidity ratio in 2017-2021 the company's financial performance is said to be not good because the company is unable to cover its short-term liabilities using the company's current assets. Based on the solvency ratio for 2017-2021, the company's financial performance is in good condition, which can be seen from the low percentage of the ratio, which indicates that the company is getting better at paying off its obligations. Based on the profitability ratios for 2017-2021, the company's financial performance is in good condition because the company's ability to generate profits is quite high from sales made by the company.]]>
<![CDATA[Strategi Guru Akidah Dan Akhlak Dalam Meningkatkan Kedisiplinan Belajar Siswa di MTS Nurul Iman Padang Reba ]]>
<![CDATA[Fadillah, M. Ihsan]]>;
<![CDATA[Hasbi, Syaukhani]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i1.4866
<![CDATA[This thesis discusses about Teachers' Strategy of Akhlak In Improving Student Discipline In Madrasah Tsanawiyah Nurul Iman Padang Reba Regency, this research is a qualitative research by using primary and secondary data source. To obtain the data the researcher use Obsevation, Documentation, and interview method. The purpose of this study is to find out how the state of student learning discipline, constraints of moral teachers, and how the strategy of moral aqid in improving student learning discipline The result of the research shows that the condition of student learning discipline in Madrasah Tsanawiyah Nurul Iman Padang Reba is still weak student intereststudents lack self introspection, and still weak student punishment. Constraints of teachers ie students like to make noise in the classroom, there are students who smoke and bring mobile phones and ditching into the classroom. The teacher'sstrategy is to provide guidance, the teacher gives advice, and the teacher sanction the students who violate the discipline.]]>
<![CDATA[Analisis Strategi Penyaluran Dana Zakat Infaq Sedekah Untuk Mensejahterahkan Masyarakat Pada Rumah Yatim Medan ]]>
<![CDATA[Lubis, Dian Ariska]]>;
<![CDATA[Amsari, Syahrul]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i1.4817
<![CDATA[The purpose of this study is to find out the strategy carried out by the Medan Orphan House in channeling zakat infaq alms funds. The author found several problems that occurred when distributing zakat infaq alms funds, namely the uneven distribution of zakat infaq alms funds where distribution was only given to those who really needed it, but there were people who cheated so they could get help. The author uses the field observation method in his research by using interviews and documentation. The results in this study indicate that implementing the strategy is the key to success in channeling ZIS funds. The strategy implemented by Laznas Rumah Yatim in channeling ZIS funds for the welfare of the community includes distribution targets, distribution objects, planning for zakat distribution and methods for distributing zakat. The results of the study show that the Medan Orphanage has succeeded in distributing zakat, infaq, alms funds to mustahik in need.]]>
<![CDATA[Pemanfaatan Instagram Sebagai Sarana Dakwah Bagi Mahasiswa Prodi Komunikasi Dan Penyiaran Islam Stambuk 2018 UIN Sumatera Utara ]]>
<![CDATA[Nst, Rizky Rahmadani]]>;
<![CDATA[Samosir, Hasrat Efendi]]>;
<![CDATA[Yulia, Fatma]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i1.4844
<![CDATA[The general purpose of this study was done to find and find the utilization of Instagram as a means of da'wah by communication and broadcasting Islamic structures 2018 UIN Sumatera Utara.The special purpose of this study is to see how students' communication and broadcasting Islam stamuk 2018 in utilizing Instagram as a means of da'wah; Packaging content of da'wah done; Factors support and dilution in jam. This study using qualitative research is described in descriptive form to obtain a deep data description. The data is analyzed, then researchers choose samples from the population based on certain considerations. The data collection method used in this research is by observation, wandsonasi does not directly use WhatsApp to obtain and dig the data clearly and concrete, and documentation containing screenshots (photographs of screenshots during interviews online). The results of the study obtained that: (1) The utilization of Instagram as a means of da'wah for KPI students is considered able to become a debtion message that is relevant to the development of technology and communication. (2) The form of packaging content da'wah uploaded such as image messages, da'wah videos, and caption. (3) supporting factors and inhibitors because the environment or community, is easily accessible, and encouragement from within themselves that feel that conveying the duty task is the duty of every Muslim who has been Baligh. While the factor of its inhibitors because it does not take the time, as well as the lack of science about the da'wah material to be delivered to Mad'u / Audience.]]>
<![CDATA[Etika Komunikasi di Media Sosial Tiktok Untuk Mengantisipasi Fenomena Bullying ]]>
<![CDATA[Rambe, Nur Ummudiyah]]>;
<![CDATA[Khoiri, Nispul]]>;
<![CDATA[Qarai, Waizul]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i1.4753
<![CDATA[The aim of this study is to analyze and understand the practices of communication ethics that can be implemented in the usage of the TikTok social media platform in order to anticipate the bullying phenomenon. TikTok social media has become one of the popular platforms for its users to share short video content. However, the increasing number of TikTok users also has the potential to amplify the risk of the bullying phenomenon on this platform. This research utilizes a qualitative approach with a content analysis method. Data is collected from videos and comments related to TikTok usage as well as communication practices within it. The analysis is conducted with a focus on identifying patterns of bullying behavior, as well as users' efforts to apply communication ethics to reduce the risk of bullying. The results of this research provide insights into various forms of bullying that emerge on TikTok and how communication ethics can be implemented by users as preventive measures. The implications of this research involve the formulation of guidelines for ethical communication practices that can be disseminated to TikTok users, policymakers, and other stakeholders in order to create a safer and more dignified environment on the platform.]]>
<![CDATA[Implementasi Pembelajaran Individual Pada Mata Pelajaran Agama Islam di SMP Swasta Al-Washliyah 42 Berastagi ]]>
<![CDATA[Alfari, Dwi]]>;
<![CDATA[Hasanuddin, Hasanuddin]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i1.4867
<![CDATA[This study aims to explain the Implementation of Individual Learning in Islamic Religion Subjects at Al-Washliya 42 Berastagi Private Middle School. The method used is qualitative, with data collection techniques through observation. Based on the research conducted, the researchers drew the conclusion that: the learning model used is like individual learning which leads to an emphasis on additional learning for each individual student. Based on the results of observations, researchers saw an increase in the level of interest and interest of students in participating in the teaching and learning process in Islamic Religion subjects. Students also feel comfortable during the teaching and learning process because they get additional lessons or the teacher explains individually to students until they understand correctly the material conveyed by the teacher in each teaching and learning process.]]>
<![CDATA[Pengaruh Pemahaman Wajib Pajak, Sanksi Perpajakan Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Labuhanbatu ]]>
<![CDATA[Siboro, Safri Marjuki]]>;
<![CDATA[Hansyah, Praida]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i1.6033
<![CDATA[This study aims to determine the effect of taxpayer understanding, tax sanctions and tax rates on compliance of UMKM taxpayers in Labuhanbatu. The method used in this research is quantitative descriptive method. The population in this study were 150 individual taxpayers who own UMKM in Labuhanbatu Regency and have been registered at KPP Pratama Rantauprapat. Sampling of this study using purposive sampling technique. The sample in this study used the Slovin formula with the results of 60 respondents. Testing in this study uses validity and reliability tests. The data in the study were also analyzed using the classical assumption test which consists of normality test, multicollinearity test, and heteroscedasticity test. Furthermore, after the classical assumption test is fulfilled, it is continued with multiple linear regression tests and hypothesis testing consisting of the coefficient of determination (R2) test, F model feasibility test, and T test. The results of the study indicate that partially (t test) tax understanding has a positive and significant effect on UMKM taxpayer compliance in Labuhanbatu while tax penalties and tax rates have a negative and significant effect on UMKM taxpayer compliance in Labuhanbatu. The results of the F test in this study show a significant 0.000 <0.005 so it can be concluded that tax understanding, tax penalties and tax rates simultaneously affect UMKM taxpayer compliance in Labuhanbatu.]]>
