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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 476 Documents
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Analisis Strategi Komunikasi Pemasaran Asuransi Syariah pada Asuransi Jiwa Bumiputera Syariah Amina Fitri Siregar; Rahmi Syahriza
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.2630

Abstract

This article aims to provide an understanding of the analysis of sharia insurance marketing communication strategies for sharia-based Bumiputera life insurance which includes communication. Sharia insurance is one of the institutions that facilitates facilities in the service sector, appearing in a group environment which is especially broadly in a state of lack of understanding about sharia insurance and its implementation. This incident has an impact on people who are still reluctant to use insurance services with a sharia identity, even though they hope to ease the burden on people who are affected by unexpected disasters by using a way to transfer the risks that will be faced by providing premiums. money presented in the policy in the form of products. Bumiputera Syariah Life Insurance. In offering its products, PT Asuransi Jiwa Syariah Bumiputera implements a strategy that is contrary to other companies to increase its product marketing, namely by conducting socialization to the public about sharia insurance products. IBased on these problems, the formulation of the problem in this study is to explain how the Analysis of Islamic Insurance Marketing Communication Strategy on Bumiputera Syariah Insurance products. Therefore, the hope of this research is to find out how the strategy in product marketing used by PT. Bumiputera Syariah Life Insurance in advancing the marketing of insurance products. This study uses a qualitative method by using the method of collecting materials used is a question and answer system and taking pictures. A descriptive qualitative description in the form of vocabulary, works or talks from people who behave and are easy to understand. Descriptive study is used to analyze and describe the existing expressions because it uses a deductive reasoning process.
Pengaruh Kualitas Produk, Harga, Lokasi, dan Pelayanan Terhadap Keputusan Pembelian Pada Toko UD. Nayla Jaya di Asam Jawa Septian, Septian
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 1: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i1.2727

Abstract

The purpose of this study is to determine the effect of product quality, price, location and service on the purchase decision on UD. Nayla Jaya in Asam Java either partially or simultaneously. Data collection using field studies (observation), questionnaire interviews and documentation. Work on data analysis methods using the help of SPSS 26.0 for windows software. This study used a sample of 82 buyers taken by using Accidental Sampling. The results of the study based on the simultaneous Test (Test F) showed that product quality, price, location and service simultaneously significantly affect the purchase decision at UD store. Nayla Jaya in Asam Jawa, where the value of F (28.728) > F (2.49) with the significance of 0.000 < 0.05. The results of partial hypothesis testing (t test) showed that product quality has a positive and significant effect on purchasing decisions at UD stores. Nayla Jaya in Asam jawa, where the value of t (3.111) > t (1.664) with a significance level of 0.003 < 0.05. Price negatively and significantly affect the purchase decision at UD stores. Nayla Jaya in Asam Jawa, with a value of t -2.640 < t ((1.664) with a significance level of 0.010 < 0.05. Location has a positive and significant effect on purchasing decisions at UD stores. Nayla Jaya in Asam Java, with a value of t (2.822) > t ((1.664) with a significance level of 0.006 < 0.05. Partial service has a positive and significant effect on purchasing decisions at UD stores. Nayla Jaya in Asam Java, with a value of t (5.410) > t ((1.664) with a significance level of 0.000 < 0.05.  Based on the determination test results obtained Adjusted R Square value of 0.574 means 57.40% of purchasing decisions are explained by product quality, price, location, and service. While the remaining 42.60% can be explained by factors that are not studied in this study, such as promotions, discounts, and so forth.
Strategi Pengembangan Diri Agen Asuransi Dalam Mencapai Target pada PT. Sunlife Financial Cabang Kota Medan Nasution, Alya Mahpuja; Syahriza, Rahmi
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 3: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i3.2603

Abstract

This study aims to determine the agent's self-development strategy in achieving the target. At PT. Sunlife Financial Medan city branch. This research data uses qualitative or descriptive methods through interviews, observations and data provided by related companies. In achieving the targets set by the company, agents are given special training by the company in developing themselves to become good and correct agents in marketing their products, deepen themselves to know about insurance products, and learn about techniques to attract customers' interest, as well as learn how to maintain customers to continue to be customers of PT. Sunlife Financial Medan city branch.
Pembiayaan Porsi Haji Pegadaian Syariah dan Faktor-Faktor Yang Mempengaruhi Minat Nasabah (Studi Kasus : Nasabah PT. Pegadaian (Persero) Unit Pelayanan Syariah Madina) Nasution, Ahmad Kurnia; Ilhamy, Muhammad Lathief
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 4: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i4.2703

Abstract

The purpose of this study is (1) What is the portion of Hajj financing in Sharia pawnshops,(2) factors driving customer interest in Sharia pawnshops and (3) Sharia pegadian marketing strategy.The object of this study is all customers who use the services of Madina Sharia pawnshops in 2022.The method of this study uses methods using data collection techniques and data processing techniques,data collection techniques using (1)literature studies,(2) Field Studies,(3) observation and (4) interviews.in data processing techniques researchers use (1) Editing (examination of data), (2) classifying (classification), (3) analyzing (analysis) and (4) Concluding (conclusion).The results of this study is the financing portion of Hajj financing Sharia services that provide convenience to the public to get the portion of Hajj portion of Hajj financing dalah one of the products of Sharia Pawnshop unit Madina.There are four factors that influence customer interest in Islamic pawnshops, namely service, location and marketing.How pawnshops introduce their products to Sharia pawnshops customers, namely place strategy, price strategy and promotion strategy. 
Analisis Penggunaan Aplikasi Karejo Terhadap Efektivitas Kinerja Pegawai Di Dinas Perkebunan Provinsi Sumatera Utara Siti Julia; Muhammad Ikhsan Harahap
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.2633

Abstract

The need for technology is increasingly felt in almost every aspect of life today. Information technology is a means and infrastructure (hardware, software, useware) systems and methods for obtaining, transmitting, processing, interpreting, storing, organizing, and using data meaningfully. The Plantation Service of North Sumatra Province has implemented the use of Information Technology (IT) to carry out all work activities. The information technology used is the Karejo application. Before using the karejo application service, the Plantation Service used another very simple application, the SKP application. Judging from its features, the Karejo application has more complete features. Internship activities are carried out from January 17 to February 17 2022. The results of the study are that the karejo application is used by two parties, namely by the direct supervisor and the civil servant concerned. The use of the karejo application for superiors is to control, evaluate employee performance, while for employees, the karejo application is used to report the work that is completed every day and is used to obtain TPP. The work done by employees can be completed on time, it's just that because the application used often has problems, causing a worker to not be able to do it effectively.
Pengaruh Motivasi Kerja, Kompensasi dan Beban Kerja Terhadap Kinerja Karyawan PT. Sapadia Wisata Boombara Waterpark Rantauprapat Ade Parlaungan Nasution
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 3: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i3.2777

Abstract

This study aims to determine the effect of work motivation, compensation and workload on employee performance. This Type Of Research Is Associative Research. Data collection in this study was conducted through a survey approach with a type of quantitative descriptive research by distributing questionnaires to 30 respondents, while the population used in this study are employees of PT. Sapadia Tourism Boombara Waterpark Rantauprapat. Data collection techniques are carried out by interviews, questionnaires and documentation studies. Data analysis tools used in this study using SPSS (Statistical product Sofware Solution). Data analysis techniques in this study are descriptive analysis, multiple linear regression analysis, hypothesis testing using partial significant Test (t test), simultaneous significant test (F test), and determination coefficient test (R2). The results of this study showed that partially work motivation affects the performance of employees at PT. Sapadia Tourism Boombara Waterpark Rantauprapat with the value of thitung (5.089) > ttable 1.708) and the significance level of 0.000 < 0.05. Partial compensation effect on employee performance at PT. Sapadia Tourism Boombara Waterpark Rantauprapat with the value of thitung (4.099) > ttable (1.708) and the significance level of 0.000<0.05. Partially workload effect on employee performance at PT. Sapadia Tourism Boombara Waterpark Rantauprapat with the value of thitung (5,892) > ttable (1,708) and the significance level of 0,000 < 0,05. In simultaneous testing (test F) it is known that simultaneously work motivation, compensation and workload have a positive and significant effect on employee performance at PT. Sapadia Wisata Boombara Waterpark Rantauprapat with the results showed that the value of Fhitung is (22.961) > Ftable (2.98) and the significance level of 0.00 < 0.05. Through testing the coefficient of determination of employee performance variables can be explained by work motivation, compensation and workload of 69.4%. While the remaining 30.6% influenced by other variables that are not studied in this study.
Pengaruh Kompetensi Sumber Daya Manusia, Kedisplinan Kerja, Motivasi Kerja Dan Insentif Terhadap Kinerja Pegawai Pada Puskesmas Suka Makmur Desa Tebing Linggahara Baru Kecamatan Bilah Barat Tanjung, Halimah
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 2: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i2.2735

Abstract

This study aims to determine the competence of Human Resources, work discipline, work motivation and incentives to the performance of employees at Puskesmas Suka Makmur Tebing Linggahara Baru village Barat Barat District. This Type Of Research Is Associative Research. The data collection in this study was conducted through a survey approach with a type of quantitative descriptive research by distributing questionnaires to 30 respondents, while the population used in this study were employees at Puskesmas Suka Makmur Tebing Linggahara Baru village, Barat Barat District. The results of this study showed that partially (t test) known that the competence of Human Resources positively and significantly affect the performance of employees at the Health Center Suka Makmur Tebing Linggahara Baru village Barat district with a value of thitung (5.387) > ttable 1.710) and the level of significance 0.000 < 0.05. Work discipline significantly positive effect on the performance of employees at the Health Center Suka Makmur Tebing Linggahara Baru village Barat district with the value of thitung is (3.831) > ttable (1.710) and the level of significance 0.001< 0.05. Work motivation significant positive effect on the performance of employees at the Health Center Suka Makmur Tebing Linggahara Baru village Barat district with the value of thitung is (4.804) > ttable (1.710) and the level of significance 0.000< 0.05. Then the incentive significantly positive effect on the performance of employees at the Health Center Suka Makmur Tebing Linggahara Baru village Barat district with the value of thitung is (5.828) > ttable (1.710) and the level of significance 0.000< 0.05. In the simultaneous testing (test F) known that the competence of Human Resources, work discipline, work motivation and incentives positive and significant effect on the work performance of employees at the Health Center Suka Makmur Tebing Linggahara Baru village Barat Barat with the results showed that the value of Fhitung is (49.076) > Ftable (2.76) and the level of significance 0.00 < 0.05. Through testing the coefficient of determination (Adjusted R Square) of 0.871 means 87.1% of the factors of performance in Puskesmas Suka Makmur Tebing Linggahara Baru village Barat district can be explained by the competence of Human Resources, work discipline, work motivation and incentives while the remaining 12.9% can be explained by other factors that are not studied in this study.
Analisis Potensi Dan Kendala Pengembangan Asuransi Jiwa Pada PT. Sunlife Financial Cabang Kota Medan Manik, M. Bay Hakqi; Syahriza, Rahmi
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 4: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i4.2612

Abstract

Until now the people of Indonesia still have a low level of understanding and awareness of insurance, and among those who have insurance, most do so because of circumstances or circumstances forced.Many insurance companies are eyeing the upper class because the upper class is more aware of the importance of insurance than the lower class. If this paradigm is allowed to continue to grow in society, the development of insurance will remain slow.This research was conducted at PT.Sunlife Financial Medan City Branch on January 17 to February 17, 2022 using library research method.The data collection techniques carried out are observation methods, interviews and accessing internet sites.Life insurance is preferred for the backbone of the family or for those who already have dependents despite not having a family.Based on the results of the analysis that has been done by the author, some conclusions obtained from this study are: the potential of PT. General Takaful Insurance Medan branch in terms of strength Strengh) and opportunity (Opportunity) is a good claim service, easier and faster.Constraints owned by PT. Sun Life Financial Medan City Branch in terms of weakness (Weakness) and threat (threat) is the amount of competition in the insurance industry both from sharia and conventional insurance,
Penerapan Akuntansi Zakat Pada Lembaga Amil Zakat Nasional Inisiatif Zakat Indonesia Cabang Sumatera Utara Cahyani, Nur; Syafina, Laylan
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i1.2717

Abstract

The purpose of the study is to examine the use of zakat accounting in LAZNAZ Zakat initiative North Sumatra Branch which is an Amil zakat organization. The treasurer of the North Sumatra Zakat initiative is the focus of this study. This is a case study of qualitative descriptive analysis based on primary data collected through a combination of in-depth interviews, documentation, and direct observation, as well as secondary data.The implementation of PSAK 109 on the North Sumatra Zakat initiative is not entirely appropriate, according to the results of the analysis and discussion. Inistiatif ZakatSumatera Utara hanya menyajikanlaporankanperformance (LK) and reportanpengelolaan zakat (LPZ), but the financial report that is made is still in the form of acceptance, as well as the report of the expenditure and distribution report Zakat, Infak/alms (Zis).
Pengaruh Personal Selling Terhadap Minat Beli Calon Nasabah produk Asuransi Jiwa Syariah Utami Zebua, Indah Sri; Syahriza, Rahmi
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 3: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i3.2596

Abstract

Pengaruh Personal Selling Terhadap Minat Beli Calon Nasabah produk Asuransi Jiwa Syariah

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