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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 Tata Cara Klaim Asuransi di Jasa Raharja Atas Pemberian Biaya dan Santunan Kepada Korban Kecelakaan Lalu Lintas (Studi Kasus PT. Jasa Raharja Sumatera Utara Medan) Siti Nurhaliza Lubis; 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.v2i3.2658

Abstract

This researcher analyzes the relationship between inheritance law and PT JasaRaharja, carries out the compensation claim process to victims of traffic accidents, and the factors that hinder claims. This is a qualitative research with applied normative approach. The resource persons consist of 1 party and 2 patients/patient families. And to find out the procedure for the insurance claim for the top raharja service to provide compensation for victims of Medan traffic accidents. Based on the results of this study, it can be said that it is related to the law of the heirs or victims who act as a binder in the data collection relationship in the form of mandatory rights on each party. Compensation claims for victims who are injured in traffic can be filed with the victim's heirs by filling in the compensation application. The factors that hinder claims are that the premium payment is not in accordance with the provisions, and the insurer often delays in reporting claims, and families who will not fulfill the requirements have been determined in filing a claim, and treatment can result in accidents on highway traffic. can do it in the traditional place of the heir, and many do not know the obligation to fulfill the conditions for applying for compensation funds for traffic accidents. The method this researcher has used in the preparation of this article is a qualitative and descriptive method. The informants in the researcher consisted of 1 informant from the North Sumatran Raharja Service Office. The data used is primary data obtained directly through interviews with informants.
Pengaruh Motivasi Kerja, Komitmen Organisasi Dan Kompensasi Terhadap Kinerja Pegawai Dengan Kepuasan Kerja Sebagai Variabel Moderating (Studi Kasus Pada Dinas Perpustakaan dan Arsip Kab. Labuhan Batu) Sari Munthe, Siti Maya
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.v1i2.2773

Abstract

The library is a work unit of an agency or institution that manages library materials, these materials can be in the form of books or not (non book material) which is compiled scientifically and systematically with certain rules so that it is useful as a source of information for those in need. In the library the most basic and main task is to provide services to users. For that as one of the Library Information Center is required to be able to provide better service and quality and appropriate, so as to attract the attention of all elements of membership pemustaka who have different striped background both from the status of students, students, employees and ASN even children (potential users). Library is one of the facilities that continuously provide information and cultural preservation facilities that have a role in meeting the needs of education, research and development of science. This study aims to determine and analyze the effect of work motivation, organizational commitment, and compensation on employee performance with job satisfaction as a moderate variable. The results showed that work motivation has a positive and significant effect on employee performance with a value of T1 count of 5.599 > ttable of 1.677 with a significance of 0.000 < 0.05. Organizational commitment has a positive and significant effect on employee performance with T2 count value of 2.140 > ttable of 1.677 with significance of 0.038 < 0.05. Compensation positive and significant effect on employee performance with T3 count value of 2.220 > ttable of 1.677 with significance of 0.032 < 0.05. Work motivation, organizational commitment and compensation simultaneously have a positive and significant effect on employee performance with a value of F table = 3.19 while F count 90.374 so Ftable > Fhitung, with a significance level of 0.000 > 0.05 at the level of confidence 95% and Alpha 5%. Job satisfaction is proven to moderate the relationship between work motivation, organizational commitment and compensation for employee performance. 
Minat Nasabah Non Muslim Dalam Membeli Produk Asuransi Syariah (Studi Kasus Pada Asuransi Jiwa Syariah Bumiputera 1912 Cabang Medan) Damayanti, Ayu; Atika, Atika
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.v1i4.2636

Abstract

Sharia life insurance is risk management based on the correct principles of assisting and protecting one another by making payments based on the death or life of the spouse or other payments stipulated in the contract at a fixed time to the spouse or other entitled party. Determined based on the results of fund management. Insurance two types of traditional life insurance and Sharia life insurance were introduced, where a fixed rate system traditionally upsets the conscience of all Muslims except in Indonesia. Interest in fiqh is classified as interest, which is prohibited by Sharia (Haram by law). Therefore, interest-free financial institutions, one of which is Sharia Life Insurance.
Pengaruh Disiplin Kerja, Lingkungan Kerja, Pengawasan Kerja, Pelatihan Dan Pembinaan Terhadap Kinerja Kerja Pegawai Pada Dinas Pendidikan Labuhanbatu Utara Nurcahaya, Nurcahaya
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.v1i1.2728

Abstract

This study aims to determine the work discipline, work environment, work supervision, training and coaching positive and significant effect on the work performance of employees at the North Labuhanbatu Education Office. 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, namely employees at the North Labuhanbatu Education Office. 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 (t test) is known that the work discipline has a positive and significant effect on the work performance of employees at the North Labuhanbatu Education Office with a value of thitung (4.937) > ttable (1.713) and the significance level of 0.000 < 0.05. The work environment has a positive and significant effect on the work performance of employees at the North Labuhanbatu Education Office with the value of thitung (4.667) > ttable (1.713) and the significance level of 0.000< 0.05. Supervision of work has a positive and significant effect on the work performance of employees at the North Labuhanbatu Education Office with a value of thitung (3.919) > ttable (1.713) and the significance level of 0.001 < 0.05. Training has a positive and significant effect on employee performance at the North Labuhanbatu Education Office with the value of thitung (4.257) > ttable (1.713) and the significance level of 0.000 < 0.05. Then coaching positive and significant effect on the performance of employees at the Department of Education Labuhanbatu Utara with the value of thitung is (4.766) > ttable (1.713) and the level of significance 0.000 < 0.05.  In simultaneous testing (test F) known that the work discipline, work environment, work supervision, training and coaching positive and significant effect on the work performance of employees at the Department of Education North Labuhanbatu with the results showed that the value of Fhitung is (19.098) > Ftable (2.62) and the level of significance 0.00 < 0.05. Through testing the coefficient of determination Adjusted R Square is equal to 0.757. This value means that work performance is able to be explained by work discipline, work environment, work supervision, training and coaching by 75.7%. While the remaining 24.3% influenced by other variables that are not studied in this study.
Analisis Tingkat Kepuasan Masyarakat Terhadap Kebijakan Tarif Tol Medan Tebing Tinggi Fandy Rangkuty, Muhammad Hafif; Tarigan, Azhari Akmal
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.v1i3.2604

Abstract

This study was conducted to evaluate the level of satisfaction of toll road users with regard to the tariffs set by the Government regarding the determination of the Medan - Tebing Tinggi Toll Road to the total volume of vehicles that pass. The research uses quantitative methods by applying survey techniques by distributing questionnaires. Sampling using purposive sampling technique with a sample of 150 respondents. Respondents' perceptions were measured using a Likert scale of 1-4. The Community Satisfaction Index (IKM) is calculated based on the PAN Ministerial Regulation Number 14 of 2017 concerning Guidelines for Compiling a Community Satisfaction Survey. The calculation results show that the IKM regarding the Medan-Tebing Tinggi toll tariff policy is 71.00 (included in the category B or Good value). This is because the service element that is considered good is Cost/Tariff compared to other service elements that get the highest interval value, namely 3.5 (Satisfied). So that the costs incurred to take the Medan-Tebing Tinggi toll road are considered affordable and still comparable to the distance traveled by the toll road. The recommendation in this study is that the government should further improve the quality of the roads, coupled with the number of uneven road connections.
Analisis Faktor-Faktor Yang Mempengaruhi Pertumbuhan Asuransi Syariah di AJS Bumiputera 1912 Kantor Wilayah Medan Aprilia, Dita; 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.v1i4.2627

Abstract

The movement of Islamic insurance growth as one of an Islamic finance instruments is not as fast as the growth of Islamic banking. Nevertheless, it shows a significance growth wether in the world or Indonesia. In the debate over the legal status of insurance, the insurance based on mutual help and free of ribâ can be an alternative for those who want a lawful economic transactions. The increasing public appreaciation of the Islamic economic system allows the growth of Islamic insurance in the future rapidly.
Evaluasi Prosedur Pelaksanaan Klaim Asuransi Public Liability Pada PT. Jasaraharja Persero Padang Sidempuan Tk II Elida Asma Hari, Siti Nur; 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.v1i4.2647

Abstract

If a customer is slow to pay the premium to the company, the company may refuse to delay paying the claim to the customer, and may even terminate the contract or agreement that has been concluded with the insured. The purpose of this study is to determine how the procedure for the implementation of liability insurance claims at PT Jasaraharja Persero padang Sidempuan Tk ll so that companies with customers can cooperate in a good way.then it will be continued by evaluating the procedure for implementing the claims of PT Jasaraharja Persero padang Sidempuan Tk ll effective for PT Jasaraharja Persero padang Sidempuan Tk ll. This type of research uses the type of descriptive research, the implementation of research conducted at PT Asuransi Jasaraharja Persero padang Sidempuan Tk ll with data collection methods, namely observation and internship in the company.hence the conclusion that the procedure for implementing the claim carried out is less considered and effective. The application of actuarial science in the implementation of claims will help the company in recording so that it is easy to verify customer data that is still registered in the policyholder at PT Jasaraharja Persero padang Sidempuan Tk ll.
Analis Faktor Kelengkapan Produk, Kualitas Produk, Citra Produk, dan Tempat Terhadap Loyalitas Konsumen Pada Toko Aini Fashion Kotapinang Almira, Mahsya Dwi
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.v1i2.2783

Abstract

The purpose of this study was to determine the influence of promotional locations, facilities and service quality on the decision to use Aini fashion store Kotapinang District Kotapinang South Labuhanbatu Regency either partially or simultaneously. The sample in this study amounted to 34 people, namely consumers at Aini fashion store Kotapinang. Techniques in determining this sample using census Sampling, where the technique of determining the sample used if the sample is less than 100 where all people/consumers are sampled, so the number of research samples is 34 people. The analysis method used is descriptive analysis, classical assumption test, multiple linear regression analysis, t test, F test, and coefficient of determination and this data is processed using IBM SPSS Statistics 26 program. The results of the hypothesis test showed that the partial completeness of the product has a positive and significant effect on consumer loyalty, it is seen from the value of thitung for product completeness is thitung 2.718 > ttable 1.697, with a significant value of 0.102 < 0.05.  Partially the quality of the product has a positive and significant effect on consumer loyalty, it is seen from the value of thitung for completeness of the product is thitung 1.931 > ttable 1.697, with a significant value of 0.193 < 0.05. Partially the image of the product has a positive and significant effect on consumer loyalty, it is seen from the value of thitung for completeness of the product is thitung 1.854 > ttable 1.697, with a significant value of 0.140 < 0.05. Partially place positive and significant effect on consumer loyalty, it is seen from the value of thitung for product completeness is thitung 2.909 > ttable 1.697, with a significant value of 0.171 < 0.05. Ftable value in the distribution 4: 29 is 2.70, then based on Table 4.14 it is seen that the value of Fhitung 11.183 > 2.70, and the significant value of 0.039< 0.05, this shows that simultaneously The Independent Variable has a positive and significant effect on the Dependent variable. 
Pengaruh Lokasi, Promosi , Pelayanan Dan Kemasan Terhadap Minat Konsumen Pada Dm Thai Tea Cikampak Safri, Hayanuddin
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.v1i2.2736

Abstract

The purpose of this study was to determine the influence of the influence of location, promotion, Service and packaging on consumer interest in DM Thai Tea Cikampakkecamatan Torgamba South Labuhanbatu Regency either partially or simultaneously. The sample in this study amounted to 34 people. The analysis method used is descriptive analysis, classical assumption test, multiple linear regression analysis, t test, F test, and coefficient of determination and this data is processed using IBM SPSS Statistics 26 program. The results of the hypothesis test showed that the partial location (X1) has a positive and significant effect on consumer interest, it is seen from the value of thitung for location is thitung 2.934 > ttable 1.697, with a significant value of 0.044< 0.05. Promotion (X2) positive and significant effect on consumer interest, it can be seen from the value of thitung for promotion (X2) is thitung 2.968> ttable 1.697, with a significant value of 0.013< 0.05. Service (X3) positive and significant effect on consumer interest, it can be seen from the value of thitung for service (X3) is thitung 2.061> ttable 1.697, with a significant value of 0.009< 0.05. Packaging (X4) positive and significant effect on consumer interest, it can be seen from the value of thitung for packaging (X4) is thitung 2.427> ttable 1.697, with a significant value of 0.025< 0.05. Ftable value in the distribution of 4: 29 is 2.70, then based on Table 4.14 it is seen that the value of Fhitung 14.244>2.70, and the significant value of 0.048< 0.05, this shows that simultaneously The Independent Variable has a positive and significant effect on the Dependent variable.
Analisis Mekanisme Pembiayaan Pada Tabungan Asuransi Dana Haji Produk Mitra Mabrur (Studi Kasus : AJB Bumiputera 1912 Syariah Cabang Medan) Yolanda Tawabina; Rahmi Syahriza
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i2.2619

Abstract

AbstractThis research aims to determine how the financing mechanism for Hajj fund insurance savings at AJB Bumiputera 1912 Sharia Division and the advantages and disadvantages of MitraMabrur products.  Type of the research used descriptive qualitative research.  The results of the researchshowed that in general the financing mechanism for Hajj fund insurance savings starts from the requirements for submission, operational systems, fund management and distribution of investment returns. Of all the processes implemented by AJB Bumiputera 1912 the Sharia Division is quite simple and easy. The advantage of the MitraMabrur product is that participants can take cash value from ongoing premiums. The weakness of this product is that the company does not prepare BPIH, does not register participants in the SISKOHAT application and there is no certainty of participant departure.

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