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[Analisis Penerapan Prinsip-Prinsip Syariah Pada Perjanjian Asuransi Syariah (Studi Kasus PT. Sun Life Financial Syariah Cabang Medan) ]]>
<![CDATA[Pohan, Komariah Hapni]]>;
<![CDATA[Sudiarti, Sri]]>;
<![CDATA[Inayah, Nurul]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i2.4304
<![CDATA[The emergence of Islamic insurance raises many questions about what differentiates Islamic insurance from conventional insurance. The purpose of this study was to analyze the application of sharia principles in the insurance agreement of PT. Sun Life Financial Syariah. Islamic insurance is a big question among Muslims regarding the mechanisms that exist in Islamic insurance. As for sharia principles, it is a differentiator from conventional insurance. The main principle applied to sharia insurance is mutual help. PT. Sun life sharia financial has implemented sharia principles in sharia insurance agreements and in the tabarru fund management mechanism according to Islamic sharia. In this study the authors used a descriptive qualitative method by collecting data and information through interviews, observation and documentation. From the results of the analysis, these nine principles are the principle of monotheism, the principle of justice, the principle of mutual help, the principle of cooperation, the principle of trust, the principle of willingness, the principle of the prohibition of usury, the principle of the prohibition of maisir and the principle of the prohibition of gharar. these nine principles have been applied to the Medan branch of PT. Sun life financial sharia and are in accordance with the basic principles of sharia insurance. Tabarru fund management at PT.Sun life financial syariah Medan branch is also in accordance with sharia principles.]]>
<![CDATA[Program Kerja Dinas Perpustakaan Dan Arsip Daerah Kabupaten Padang Lawas Utara Dalam Pembinaan Perpustakaan Sekolah ]]>
<![CDATA[Hasibuan, Armen Natohong]]>;
<![CDATA[Monang, Sori]]>;
<![CDATA[Jamil, Khairul]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i2.4315
<![CDATA[According to the Indonesian National Standard, a school library is a library located in a formal education unit in primary and secondary education which is an integral part of the school's activities and is a learning resource center to support the achievement of the school's educational goals. From the above understanding until now, the existence of the school library has not functioned as expected. because in reality the library is still nothing more than a place to store books. Because school students are less interested in going to the library to find information. One of the efforts or actions to develop the school library is to carry out coaching activities. This study uses qualitative research with the type of research that is descriptive research. The purpose of this study is first, to find out the work program of the Regional Library and Archives Office of North Padang Lawas Regency in fostering school libraries. Second, to find out the obstacles faced by the Regional Library and Archives Office of North Padang Lawas Regency in carrying out work programs on school library development. The findings in this study are first, the development of library materials processing, the forms of library materials processing i.i. carried out by the iDinas iLibrary and iArchives in the form of checking library materials, the cataloging of library materials, iphysical completion, idevelopment of work staff in the school library. Second, the obstacle faced in fostering school libraries is the lack of human resource competence.]]>
<![CDATA[Optimalisasi Fungsi Masjid Sebagai Pusat Ekonomi Masyarakat Berbasis Masjid Di Kota Medan Dalam Perspektif Ekonomi Islam ]]>
<![CDATA[Rambe, Trinaningsih]]>;
<![CDATA[Rokan, Mustapa Khamal]]>;
<![CDATA[Harahap, Muhammad Ikhsan]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i2.4298
<![CDATA[This study aims to determine the potential of land,knowing the potential of the congregation, the potential of Infaq, mosques in the city of Medan. The method used in this study is a qualitative method with a descriptive approach that is by observation, interview and documentation with 4 BKM Masjid Al-Jihad, Masjid Raya Al-Mashun, Masjid Al-Musannif, and Masjid complex Al-Musabbihin Medan. The results of this study indicate that the optimization of the function of the mosque as the economic center of the mosque-based community in the city of Medan with aspects of land potential is the mosque as a place of worship and supporting facilities. Optimization of land potential for economic activities can be done by carrying out business activities by reviving mosque cooperatives and green economy by utilizing vacant land. On the potential aspects of worshipers so far only for worship activities,. Optimizing the potential of pilgrims for economic activities can be done by empowering women and housewives to produce products that can be sold, making management for pilgrims who are responsible in the field of Economics. The potential aspect of Infaq funds is quite large. The potential of Infaq funds is only used for mosque operations, mosque construction and for educational activities. Optimizing the potential of Infaq funds can be done by distributing productive zakat in the form of providing business capital for pilgrims who are less able to have the intention and willingness to entrepreneurship.]]>
<![CDATA[Penerapan Akuntansi Berbasis Akrual Dengan Menggunakan Aplikasi SAIBA Pada Kementerian Sosial RI ]]>
<![CDATA[Desmawan, Deris]]>;
<![CDATA[Nofianti, Nana]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i2.4590
<![CDATA[The writing of this Final Project aims to find out how the Application of Accrual-Based Accounting using the SAIBA Application, what are the obstacles in implementing accrual-based accounting at the Ministry of Social Affairs of the Republic of Indonesia. The method used is descriptive and obtained through field studies. The results of the observations obtained by the author in the application of accrual-based accounting using the SAIBA application at the Ministry of Social Affairs of the Republic of Indonesia are in accordance with Government Accounting Standards, and must be maintained because it makes it easier to compile financial statements, and can be seen in more detail the type of realization in detail. The ability of Human Resources in understanding the system for compiling financial reports is already owned by each security guard, but employees who do not have a background in accounting or economics can take advantage of application training. This also prevents the disconnection of knowledge about the preparation of financial statements. It is expected to monitor the SAIBA application regularly so that all problems in the SAIBA application are corrected and refined in order to present financial reports that produce more accurate and accountable information.]]>
<![CDATA[Analisis Sektor Basis (Sektor Unggulan) dan Ketimpangan Pendapatan di Provinsi Banten pada masa Pandemi Covid-19 Base Sector Analysis (Leading Sector) and Income Inequality in Banten Province during the Covid-19 Pandemic ]]>
<![CDATA[Mangara, Togi Haidat]]>;
<![CDATA[Simanungkalit, Erlandy Lasproito]]>;
<![CDATA[Syaifudin, Rizal]]>;
<![CDATA[Desmawan, Deris]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i2.4638
<![CDATA[The outbreak of the Covid-19 pandemic has resulted in changes in the world's life order and has become a big challenge for the world, as well as in terms of the economy. Many sectors experienced a decline which resulted in income inequality occurring. This study aims to analyze the leading/base sector and analyze its relationship to income inequality during the Covid-19 period in Banten Province. The research method used is Location Quotient (LQ) and Shift Share Analysis to determine the base/leading sector, and to analyze income inequality using panel data regression. The results of this study indicate that the results of the calculation of the Location Quotient (LQ) of the base sector or leading sector during the Covid-19 pandemic, there were no significant changes which were still outperformed by the mining and quarrying sector, which was followed by the agriculture, forestry, and mining sectors. fishery. The results of the Shift Share Analysis calculation show that the leading sector during the Covid-19 pandemic was outperformed by the manufacturing industry sector, followed by the construction sector and other sectors that affected the total indicators of activity and regional economic growth both from the influence of national growth, proportional growth, and share growth. region. Statistically, the regional gross domestic product per capita and the minimum wage have a positive value, but are not significant for income inequality in the province of Banten, and the human development index variable is negative. Partially there is no influence between the independent variables on the dependent variable, but simultaneously there is a significant effect between the independent variables on the dependent variable, and there is a strong relationship between the independent variables and the dependent variable.]]>
<![CDATA[Penerapan Standar Akuntansi Pemerintahan Dalam Pertanggungjawaban Keuangan Desa ( Studi Kasus Pada Desa Sei Silau Timur Kecamatan Buntu Pane Kabupaten Asahan) ]]>
<![CDATA[Syahfitri, Melia]]>;
<![CDATA[Lubis, Arnida Wahyuni]]>;
<![CDATA[Arif, Muhammad]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i2.5006
<![CDATA[This study aims to determine the application of accounting procedures for East Sei Silau Village in presenting village financial statements, to determine the application of SAP No. 01 in East Sei Silau Village, to determine the quality of management of East Sei Silau Village financial accountability reports and to determine the application of accountability and transparency systems in East Sei Silau Village financial accountability. The type of research used is qualitative. The subjects of this study were the Village Head, Secretary and Treasurer of East Sei Silau Village. The data obtained are primary data and skunder data. Data collection techniques used are interviews, observation, documentation and literature studies. The results showed that first, the application or financial accounting of East Sei Silau Village was carried out quite well, as evidenced from the forms and data owned were complete, but in the presentation of the report on the realization of the implementation of the APBDes experienced a deficit. Both presentations of the East Sei Silau Village Financial Statements are in accordance with Government Regulation Number 71 of 2010 and based on PSAP No.01 but the presentation has not been timely. Third, to present quality financial statements, financial presentation using a competterization system, but there are constraints regarding the limited ability of managers in their fields and inadequate supporting tools. The four principles of accountability in Sei Silau Timur Village are implemented with physical and administrative accountability. The village government also provides information boards regarding the APBDes as proof of transparency.]]>
<![CDATA[Analisis Potensi Pajak Parkir Dalam Meningkatkan Penerimaan Pajak Daerah di Kabupaten Labuhanbatu Selatan ]]>
<![CDATA[Sipahutar, Eliyana]]>;
<![CDATA[Arif, Muhammad]]>;
<![CDATA[Ahmad, Nurfadhilah]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i2.4988
<![CDATA[One of the Regional Tax revenue posts is from Parking Tax. Parking tax is not the same as parking levy. Parking tax is a tax on operators of off-road parking spaces, whether provided in connection with the main business or provided as a business, including the provision of storage space for motor vehicles. Taxes on the operation of parking lots are a potential sector for increasing parking tax revenues and the contribution made by parking lots can spur regional economic development. This research aims to find out the potential for parking taxes in South Labuhanbatu Regency in increasing regional taxes. This research uses qualitative research with a descriptive approach. The data collection technique used in this research was interviews and documentation. The research subjects were employees from the Regional Revenue Agency program, namely those in charge of the parking tax sub-section in South Labuhanbatu. This research used a descriptive qualitative approach. The results of existing research show that the realization of parking tax revenue with the highest or largest percentage achieved is in 2020. And the regional government of South Labuhanbatu district has the potential to increase parking tax revenue. There are several obstacles experienced by the Regional Tax and Retribution Management Agency (BPPRD) of South Labuhanbatu Regency, including a lack of awareness of parking taxpayers, apart from the fact that in the field the limited number of officers or government apparatus is not commensurate with the number of taxpayers being examined. . And the competence of the officers means the ability to master tax regulations, especially parking tax.]]>
<![CDATA[Implementasi Proses Seleksi, Penempatan dan Gaji Terhadap Kinerja Karyawan di PT. Bank Syariah Indonesia KCP Medan Petisah ]]>
<![CDATA[Munandar, Arief]]>;
<![CDATA[Batubara, Maryam]]>;
<![CDATA[Hasibuan, Reni Ria Armayani]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i2.4997
<![CDATA[This research aims to determine the implementation of the selection, placement and salary process on employee performance. Data collection methods using qualitative research and primary data obtained from interviews. The research results show that the selection process at Bank Syariah Indonesia KCP Medan Petisah uses 2 (two) methods: non-scientific methods and scientific methods. Implementation of the Selection, Placement and salary process on employee performance at PT. Bank Syariah Indonesia KCP Medan Petisah as follows. The workforce selection method applied by Bank Syariah Indonesia KCP Medan Petisah must follow the existing recruitment procedures at the Bank and determine the minimum qualifications in the form of a preliminary interview, selection process, educational background according to the position, and work experience of the job applicant. Implementation of the placement process includes determining human resource needs, recruitment, preparing a list of qualified employees. Conduct employee selection. The application of salaries includes the meaning of fairness in the Islamic concept, fair means clear and transparent, and fair means proportional.]]>
<![CDATA[Analisis Prinsip Prudential Banking Dalam Penetapan Agunan Pembiayaan di PT. BSI KCP Indrapura ]]>
<![CDATA[Pohan, Syahnur Ade Ayu Fitria]]>;
<![CDATA[Edi, Sarwo]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i2.4870
<![CDATA[This study aims to analyze the principles of Prudential Banking in the Determination of Financing Collateral at PT. BSI Kcp Indrapura, the research design carried out by the author in this study is to use descriptive qualitative research, this research is located at Bank Syariah Indonesia Kcp Indrapura, the source of this research data is primary data obtained from observation and interviews, while the results of this research are In Determination of Financing Collateral at BSI KCP Indrapura in general, the concept used is the concept of prudential banking which refers to the 5C aspect, namely (Character, Capacity, Capital, Collateral, and Condition of Economic), especially the application of Collateral / collateral that will be handed over by the customer to the bank must meet the requirements, the most collateral provided by customers is in the form of Certificate of Ownership (SHM) and Proof of Motor Vehicle Ownership (BPKB). Bank Syariah Indonesia KCP Indrapura in determining the eligibility of collateral based on the criteria of economic value, the goods are not damaged or being mortgaged at another bank, marketable, and legally binding.]]>
<![CDATA[Problematika Penerapan Kurikulum Merdeka Dalam Pembelajaran Pendidikan Agama Islam di SMP Negeri 38 Medan ]]>
<![CDATA[Damanik, Surya Darma]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i2.4989
<![CDATA[A problem is an obstacle or problem that cannot be solved so that achieving the goal is hampered and not optimal. The aim of this research is to identify the problems of implementing the Independent Curriculum in Islamic Religious Education Learning at SMP Negeri 38 Medan. This type of research is case study research with a descriptive qualitative approach, data processing techniques in the form of observation, interviews, documentation. The informants who will be studied are Islamic Education teachers, Principals, Head of Curriculum at SMP Negeri 38 Medan. The results of the research show that there are problems with PAI teachers at SMP Negeri 38 Medan. The lack of teachers in understanding the independent curriculum causes the implementation of the independent curriculum to be less than optimal and has an impact on the learning process, while teachers’ problems in creating teaching modules and analyzing learning outcomes are caused by compiling learning outcomes which must be really careful because they are made in phases. Teachers do not fully understand the learning because the planning is very different from the previous curriculum, namely the 2013 curriculum. The solution to overcome the problems surrounding the independent curriculum is that teachers must participate in socialization, workshops and MGMP forums which aim to overcome the problems they face.]]>
