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Syaiful Zuhri Harahap
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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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Implementasi Etika Bisnis Islam dan Dampaknya Terhadap Loyalitas Pelanggan Pada Unit Usaha Aqiqoh Nurul Hayat Medan Wardana, Ilham Tri; Ramadhani, Sri
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.v2i1.2718

Abstract

The purpose of this study is to determine how the implementation of Islamic Business Ethics and its impact on customer loyalty in the foundation Aqiqah Nurul Hayat Medan. This study uses qualitative methods. The purpose of the use of qualitative methods is to understand the phenomenon of what is experienced by the subject of research, in the subject under study there are several types of data, namely internal and external, in the internal subject, namely employees who are in the division of the business Unit in charge of carrying out Marketing Operations at the foundation Aqiqah Nurul Hayat Medan, while the external data subject is the customer of the foundation Aqiqah Nurul Hayat Medan. Another external research subject is a customer who has subscribed or purchased Aqiqah services at the Nurul Hayat Medan Aqiqah Foundation to provide information about how the implementation of Islamic Business Ethics at the Nurul Hayat Medan Aqiqah Foundation. Data collection in this study using interview techniques to find out and get the desired data continued with documentation techniques and direct observation. The results of this study show that the implementation of Islamic Business Ethics has a significant impact on increasing customer loyalty in the Aqiqah Nurul Hayat Medan Foundation, such as customer satisfaction through honest employee performance and attention to the halality of the products sold.
Pengaruh Kompensasi Terhadap Kinerja Karyawan pada PT. Sunlife Financial Unit Syariah Cabang Kota Medan Suci Ardi, Amalia Ramadhani; 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.v1i3.2597

Abstract

Companies that have good performance come from employees who also do a good job. However, there are factors that encourage the employee to do a good job, namely by providing compensation. By providing compensation, the employee will be more enthusiastic in doing work. Employees at PT. Sunlife Financial Unit Syariah Medan City Branch did their job well but the compensationoi was not commensurate with the work they had done. Therefore, thexpurpose of thisi studye was too determineyYwhether compensation hasi anw effecto oni employee performancem at PT. Sunlife Financial Unit Syariah Medan City Branch or due to other factors. Thes methodt usedi inm thismHstudy isq a quantitativeq methodl withp aw samplel ofl 30 which was carried out randomly (random sampling). Data collection techniques using questionnaires or questionnaires distributed to employees at PT. Sunlife Financial Unit Syariah Medan City Branch. BThe datam analysisp techniqueq usedo iso multipleo linearq regressionianalysis whichlnwas previouslyo tested with normalityr testw, multicollinearityw testp, bheteroscedasticity testq, autocorrelation testb, tw testa and coefficientj ofl determinationqltest. yThe resultsw ofy thisl studyw are thato compensation has a significantp positive effectpMon employee performance at PT. Sunlife Financial Unit Syariah Medan City Branch where thekuvalue ofo tp counto (2,191) > tm tableo (2,045).
Efektifitas Penerapan Job Desk Dinas Lingkungan Hidup Bidang Pengendalian Pencemaran dan Kerusakan Lingkungan Hidup (PPKL) Lubis, Suci Arifah; Mahira, Tengku Ismalia; Lestari Nasution, Annio Indah
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.v1i4.2680

Abstract

This research uses a qualitative descriptive research type. In determining this information the researcher used data collection techniques using in-depth interviews, observation, documentation and data collection. Job description is the most important thing in an organization because it really determines the running of the organization's wheels, obstacles and benefits in the organization can be determined from an analysis. This study aims to determine the effectiveness of the application of job descriptions in DLH-SU, especially in the field of PPKL
Peran Pengalaman Kerja Dalam Meningkatkan Kinerja Karyawan (Studi Kasus Dinas Perkebunan Provinsi Sumatra Utara) Imron Berutu; 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.v2i3.2635

Abstract

Improving the performance of our company employees requires work experience. Employee work experience shows skill proficiency. Employees who have worked for several years have different types of work experience to solve different types of problems within the company. Quality Resources to Improve Work Performance The purpose of this study is to improve employee performance in order to achieve a high level of performance based on the results of the existing literature review, namely to explain scientifically the role of work experience. Work done on a complete job. Improve employee performance.
Pengaruh Faktor Sosial Terhadap Keputusan Pembelian Pada Toko Harapan Sukses Desa Sei Rakyat Daslan Simanjuntak
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.v1i3.2774

Abstract

Nowadays consumers are more selective in spending their money to buy products. Products that have good quality will be chosen by consumers. This causes the company to try even harder so that its products can be accepted by consumers, therefore it is very important for the company to know what is needed and desired by consumers of a product through consumer responses or responses so that the company benefits through consumer satisfaction that exceeds its expectations.Research so as not to lose direction in conducting research. The purpose of this study is to analyze the influence of social factors on purchasing decisions data collection is done by distributing questionnaires and distributed to consumers Toko Harapan Sukses Desa Sei Rakyat as many as 77 respondents. Data analysis in this study using the help of SPSS version 21. Data testing techniques conducted in this study include validity test, reliability, classical assumption Test, simple linear regression analysis partial testing and determinant coefficient. The results showed that the social factor variable t count value of 5.215 greater 1.906 significance level of 0.29< 0.5 and the coefficient of determinant value of R Square is equal to 0.375 or 37.5%, meaning the influence of promotion to the purchase decision of 37.5% while the rest is 62.5% is the influence of other factors.
Pengaruh Gaya Hidup, Label Halal, Kualitas Produk dan Harga Terhadap Keputusan Pembelian Kosmetik Wardah Pada Masyarakat Kecamatan Bilah Hilir Maharani, Indah Setia
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.v1i1.2729

Abstract

Currently with the development of science, culture and technology, the needs of human life is growing as well. The need to beautify themselves is now a top priority in supporting everyday appearance, especially cosmetics become a trend today. The competition between the personal care and cosmetics industry markets is increasingly competitive. This is evidenced by the many types of cosmetics of domestic production and foreign production that circulate well in Indonesia. So consumers should pay attention to the halal label and product quality of the cosmetic. This study aims to determine and analyze 1) the influence of lifestyle on purchasing decisions, 2) the influence of halal labels on purchasing decisions, 3) the influence of product quality on purchasing decisions, and 4) the influence of price on purchasing decisions, the population in this study is consumers in the downstream bar Kecataman who have bought and used Wardah Cosmetics and the sample in this study was taken using Slovin and obtained the number of samples as many as 100 people. The data analysis method used is validity and reliability test, classical assumption test, multiple regression analysis test , hypothesis test through T-test and f-test, determination coefficient test. Testing is done using the help of SPSS.  The results showed that lifestyle variables partially showed t-count (4,041)> t-table (1,984) with GIS. Amounted to 0.027 which means lifestyle variables have a positive and significant effect on the purchase decision.Variable halal label partially, showing t-count (4,948)>t-table (1,984) with sig. Amounted to 0.032 which means the variable halal label has a positive effect and GIS. against the purchase decision. Product quality variable has partial effect, showing t-count (3,834)>t-table (1,984) with GIS. Of 0.006 which means the variable quality of the product has a positive effect and GIS. to the purchase decision, the price variable has a partial effect, showing t-count (3,462)>t-table (1,984) with GIS. Of 0.000 which means the price variable has a positive effect and GIS. on the purchase decision based on simultaneous testing (test - F), it is seen that f-count (39.478) > F-table (3.09) with a GIS of 0.000 which means lifestyle variables, halal label, product quality and price together have a positive effect and GIS. against the purchase decision. Analysis of the coefficient of determination seen from the value of R Square of 0.624 which means that the decision to purchase cosmetics Wardah at consumers in District Bar downstream can be met by lifestyle, halal label, product quality and price of 62.4% while the remaining 37.6% influenced by other factors that are not described in this study.
Pengaruh Premi dan Klaim Terhadap Keputusan Membeli Produk Asuransi Jiwa Syariah pada PT. Sunlife Financial Cabang Medan Raihana, Rika; 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.v1i3.2608

Abstract

Healthy asset growth is considered as one of the foundations of the company's success. Among the internal factors that affect the growth rate of insurance company assets are premiums and claims. High premium receipts will provide the company with capital so that the company can invest to increase company and customer profits so that the company's assets continue to grow. Claims are indicated to reduce the company's asset growth because the higher the claim, the higher the company's expenses. The formulation of the problem in this study is how the influence of premiums and claims on the decision to buy sharia life insurance products at PT Sun Life Financial Medan Branch.
Paradigma Baru Fungsi Pengarahan Di Dinas Lingkungan Hidup Sumatera Utara Indriani Suci; Annio Indah Lestari Nasution
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.v2i3.2692

Abstract

This study aims to determine the function of direction in the Department of environment of North Sumatra. This study uses qualitative description research method, this study uses primary data obtained by holding an interview with the head of ppkl at the North Sumatra Environmental Agency. In the research, the staff of the North Sumatera Environmental Agency understand the importance of directing functions in running their activities in the North sumatera Environmental Agency to function optimally and be able to carry out their respective roles and functions well and ensure that all work processes are carried out properly and correctly in Virtual Times. And the use of TAM in this study is a valid model to test the admissibility of well-conveyed information. 
Kekhawatiran Masyarakat Mengenai Pembayaran Digital Sebagai Pembayaran Uang Non Tunai Pristiyono Pristiyono
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.v1i3.2682

Abstract

Rumors of a national non-cash movement (GNTT) by Bank Indonesia are a form of non-cash policy implementation in Indonesia in 2030 to be a central topic researched by various academics. This study aims to determine the public perception of the level of risk posed by the use of digital money as non-cash payments in the Labuhanbatu district. The sample in this study was adopted from the total number of indicators of each variable as many as 15 indicators x 10 = 150 samples. Then the sample in this study will be taken as many as 293 based on Google form questionnaire as primary data. Data analysis in this study using Smart PLS version 3.0. The results showed that social influence and habit had a direct effect on behavior intention, while facilitating condition had no direct effect on behavior intention. Furthermore, social influence does not directly affect privacy risk, but habits and behavior intentions directly affect privacy risk. Finally, the mediated pathway coefficient shows that social influence and habit have a direct influence on behavior intention mediated through privacy risk while facilitating condition has no direct effect on behavior intention mediated through privacy risk.
Analisis Faktor-Faktor Yang Mempengaruhi Pembatalan Pembiayaan Murabahah pada PT. BPRS Puduarta Insani Cahaya Siagian, Ika Dwi; Rokan, Mustapa Khamal
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.v1i4.2648

Abstract

Research conducted to analyze the influential factors related to the cancellation of Murabaha financing in Islamic bank PT. Bprs Puduarta Insani is about nonperforming loans, nonconformities in goods, and supporting collateral in Islamic banks. Cancellation of Murabaha financing is often the case that resulted in the cancellation due to nonconformity of the applicable conditions. and at Pt. Bprs Puduarta Insani cancellation of Murabaha financing can be resolved according to the Islamic perspective.

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