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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 Metode Pottery Making Dan Pemasaran Digital Dalam Meningkatkan Produk Kreatif UMKM Tembikar Lestari Di Kecamatan Tanjung Morawa Deli Serdang Dalam Perspektif Ekonomi Islam Rambe, Masnum; Sugianto, Sugianto; Syahbudi, Muhammad
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i2.4082

Abstract

This study aims to: (1)knowing the application of pottery making in sustainable pottery (2) knowing the application of pottery making in increasing sustainable pottery production (3) the application of sustainable Pottery digital marketing (4) the application of digital marketing in the perspective of Islamic economics. The method used in this study is a qualitative method with a descriptive approach that is by observation, interviews and documentation with 6 sustainable Potters. Facebook Instagram, Google business, and Lestari Pottery implement digital marketing through social media, namely Facebook, Instagram and Google Business. Digital marketing done in sustainable pottery is still weak, especially on Facebook accounts and on Google Business. Sustainable pottery applies digital marketing according to the perspective of Islamic economics, which is associated with this business is well interconnected in improving creative products that are in accordance with the principles that have been in the Al-Qur'an. Based on the results of digital marketing, sustainable pottery is more active on social media, which is used mainly on Facebook and Google business, so that more often upload product photos and videos so that more information is shared faster in promoting sustainable pottery products.
Pengaruh Inflasi Dan Jumlah Uang Beredar Terhadap Profitabilitas Perbankan Syariah Di Indonesia Utami, Mega; Sihotang, Mutiah Khaira
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 3: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i3.4147

Abstract

This research was conducted to determine the effect of inflation and the money supply on the profit of Islamic banking in Indonesia. The population in this study is all data on the financial statements of Islamic Commercial Banks (BUS) That have been published by the Financial Services Authority (OJK) in islamic Banking Stasticts (SPS) and all data from Bank Indonesia (BI). The samples in this study are Inflation and Money Supply data from BI monthly reports for 5 years and Profitability data from BUS monthly reports for 5 years, from January 2018 to December 2022 released by OJK in the SPS. The analytical method used is quantitative analysis. The results of the hypothesis test showed that the significant value for the influence of inflation (X1) and the Money Supply (X2) simultaneously on ROA (Y) was 0.000 < 0.05 and the Fcount value was 33.777 > F table 3.16. So it can be concluded that Ha 1  is accepted, which means there is an effect of inflation (X1) and the Money Supply (X2) simultaneously o ROA (Y).
Strategi Dalam Meningkatkan Kualitas Layanan SMS Banking di PT. Bank Sumut Syariah KC Medan Katamso Danu Satria; Atika Atika
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i2.4035

Abstract

SMS Banking service is currently one of the service the best provided by the bank to support bank operasional activities become more effective and efficient. The goal is to facilitate the performance of a product bank service, so as to increase customers based on the number of customers of Bank Sumut users of SMS Banking reached around 50% responding to this, Bank Sumut Syariah seeks to improve and mainttain the quality of service provided to attract customers. The problem in this research what is the Bank’s strategy that is an obstacle to improving the quality of SMS Banking service. The purpose of this research is to find out the strategy of Bank Sumut Syariah in improving service quality and to find out what are the obstacles for Bank Sumut Syariah in improving the quality of SMS Banking services and to find out what are the solutions for Bank Sumut Syariah in facing obstacles to improve the quality of SMS services. Banking. The method used in this research is a field study, this method is used to find out how far the suitability between the theories used is with the actual situation of the object under study. In this field study using interviews and observation. And the type of research used is descriptive qualitative research as a whole it can be concluded from this research is the strategy of Bank Sumut Syariah in improving service quality, namely launching "New SMS Banking Bank Sumut".
Analisis Pengaruh Pendapatan Asli Daerah, Angkatan Kerja, dan Sektor Parawisata Terhadap Pertumbuhan PDRB di Kabupaten Toba Samosir Romian Simbolon, Sophia Amanda
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4209

Abstract

The economic growth of a region is reflected in the Gross Regional Domestic Product (GRDP). Toba Samosir Regency, one of the regencies in North Sumatra Province, is an area that has considerable tourism potential. This study aims to analyze the effect of Regional Original Income (PAD), Work Force (AK), and the tourism sector on GRDP growth in Toba Samosir Regency. The data used in this study is secondary data for 2010-2019 from the BPS of Toba Samosir Regency. The analytical method used is multiple linear regression with the Ordinary Least Square (OLS) technique. The results of the analysis show that PAD, AK, and the tourism sector have a positive and significant effect on GRDP growth in Toba Samosir Regency. The results of the coefficient of determination (R-squared) show that PAD, AK, and the tourism sector are able to explain the variation in GRDP growth of 87.6%. The results of the t test show that the variables PAD, AK, and the tourism sector have a significant influence on GRDP growth. Of the three variables, the tourism sector has the greatest influence on GRDP growth in Toba Samosir Regency. In conclusion, increasing PAD, increasing the number of AK, and developing the tourism sector can increase GRDP growth in Toba Samosir Regency. The Toba Samosir Regency Government is expected to pay attention to and develop the tourism sector as a sector with great potential in increasing regional economic growth.
Konsep Halal Dalam Produksi Makanan Di Indonesia Amelia, Rizqa; Nasution, Muhammad Iqbal; Fachrezi, Harahap Adrie
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4256

Abstract

In Islam, Halal Food is an obligation that must be carried out because it relates to the commands of Allah SWT. This study aims to find out how the Halal concept is applied in food production in a business in Indonesia. This study uses a qualitative method, because problems related to humans are basically observational in nature. Bogdan and Taylor define qualitative methodology as a research process that produces descriptive data in the form of text or speech of people and observed behavior. This research method uses a descriptive method (Lexy Moleong, 2009). Descriptive method is a research method that seeks to describe and explain objects according to their nature. Descriptive research is usually done with the main objective. In this research, the writer wants to know what the concept of Halal is that is applied in food production in a business in Indonesia. The results of the discussion in this study are that Muslims must understand the idea of halal and haram in consumption to make ethical decisions about the food and drinks they choose to consume. consumed. Considering that the majority of Indonesia's population are Muslims who adhere to Islamic law, halal food is very important in the country. Overall, Halal cuisine is very important in Indonesia as it promotes cleanliness, health and complies with Islamic teachings, which are practiced by the majority of the country's citizens. Halal awareness is very important for everyday life, especially for Muslims. Halal is a term used to describe food, drink and other goods that comply with Islamic law.
Analisis Faktor-Faktor Yang Mempengaruhi Permintaan Asuransi Jiwa (Studi Kasus PT. Maandiri Inhealth Cabang Sibolga) Imsar, Imsar; Tambunan, Khairina; Manullang, Adinda Syariana Dewi
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4240

Abstract

Adinda sya'riana Dewi Manullang 2022 " analysis of factors affecting the demand for Life Insurance (iHealth Sibolga Branch Independent case Study)” with Imsar supervisor I. M.Si and supervisor II Khairina Tambunan may.This study aims to analyze the factors that affect the demand for life insurance at PT Mandiri Inhealth.This research data obtained from questionnaires (primary) and some observations and direct interviews with parties related to life insurance include the identity of respondents, and matters relating to the policy (contents of the agreement) customers who use Life Insurance Services at PT Mandiri Inhealth, family income, insurance costs or premiums, number of children, age of the respondent.The results showed that the variable income (X1) and variable income (X1) have a positive and significant effect on the demand for life insurance at PT Mandiri Inhealth. While the variable number of children (X2) has a negative and insignificant effect on the demand for life insurance at PT Mandiri Inhealth, the variable age (X3) has a positive and significant effect on the demand for life insurance at PT Mandiri Inhealth.
Pengaruh Pendapatan Asli Daerah, Belanja Modal Terhadap Pertumbuhan Ekonomi dan Dana Perimbangan Sebagai Pemoderasi di Kabupaten/Kota Sumatera Utara Hutapea, Ruth Septaria
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4216

Abstract

This study aims to analyze the influence of Regional Original Income (PAD) and capital spending on economic growth in the District/City of North Sumatra. In addition, this study also analyzes the role of balancing funds as a moderator in the relationship between PAD, capital spending, and economic growth in the regions. The data used in this study is secondary data obtained from the financial reports of the local government and the Central Bureau of Statistics (BPS) of North Sumatra from 2011 to 2020. Data analysis uses panel regression with a fixed effect. The results of the study show that PAD has a significant positive effect on economic growth in the districts/cities of North Sumatra. This shows that the higher the PAD, the better the economic growth in the area. In addition, capital expenditure also has a significant positive effect on economic growth, which indicates that the greater the capital expenditure made by the regional government, the better the economic growth in the region. In the context of the role of balancing funds, research results show that balancing funds can moderate the relationship between PAD and economic growth. When the balancing funds received by the regions are greater, the positive influence of PAD on economic growth will increase. In addition, balancing funds can also moderate the relationship between capital spending and economic growth. When the balancing fund gets bigger, the positive effect of capital spending on economic growth also increases.
Analisis Strategi Pemasaran Dalam Meningkatkan Jumlah Kepesertaan Bukan Penerima Upah (BPU) Studi Kasus BPJS Ketenagakerjaan Cabang Padangsidempuan Sovia Harahap; Zuhrinal M. Nawawi; Nurul Inayah
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4273

Abstract

Membership of Non-Wage Recipients in BPJS Ketenagakerjaan at the Padangsidempuan Branch office has decreased in 2019. Many branch offices have not been able to achieve the participation target, especially Non-Wage Recipient membership. The lack of knowledge of these self-employed workers regarding BPJS Employment considers that BPJS Employment is only for formal workers only those who work with agencies or companies and interactions and information related to membership of non-wage earners are limited, making it difficult for workers. The type of research used by researchers is field research using a qualitative approach. Data collection techniques used by researchers are interviews and observation. The results of this study are that Employment BPJS implements a marketing strategy that is able to change employment conditions by taking advantage of existing opportunities and minimizing threats from outside the company. The strategies used are extensification, intensification, and retensification strategies. And other efforts made by Employment BPJS to expand membership are taken through the private sector in providing protection for workers. Conduct intensive educational and outreach activities to business actors and workers to increase awareness. Regarding improving the quality of services, BPJS Employment has optimized the simplification and standardization of claims processes and services that are safe and very easy through the JMO (Jamsostek Mobile) application, and Bukalapak Asik (service without physical contact), as well as increasing engagement and retention with participants.
Pengaruh Pembiayaan Dana Talangan Umroh Terhadap Minat Masyarakat Menjadi Nasabah Di PT. Sharia Multifinance Astra Fauzia Nur Hasanah; Mutiah Khaira Sihotang
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4231

Abstract

This study aims to examine and determine the effect of Umroh Bailout Fund Financing on Public Interest in Becoming Customers at PT. Sharia Multifinance Astra. Research Methods This thesis is a type of quantitative research. This study uses one independent variable and one dependent variable. The independent variable in this study is the financing of Umrah bailout funds and the dependent variable in this study is community interest. The data collection technique in this study was in the form of questionnaires distributed to 50 respondents. In analyzing the data, researchers used analysis with several steps to test the validity of the data,reability test, simple regression tests and hypothesis testing. The results of this study show that the t-count value is 4.473 >t-table 2.010, meaning that the financing variable for Umrah bailout funds affects the community to become customers at PT. Sharia Multifinance Astra.
Analisis Penerapan Sistem Informasi Akuntansi Atas Bagi Hasil Dari Penjualan Bersih (Net Sales) di PT. Tuah Globe Mining Ardena, Dinda; Harmain, Hendra; Inayah, Nurul
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4246

Abstract

In carrying out business cooperation, there is an agreement on a profit sharing system that will be obtained from profits from the sale of coal. The amount of profit sharing received must be mutually beneficial to both parties. The purpose of this study was to find out accounting information for mining operational costs and a profit sharing system from net sales of business cooperation, profit sharing procedures in financial reports that function as an accounting information system, and how sales revenue sharing is used to settle tax burdens. This type of research is field research carried out at PT. Tuah Globe Mining. The approach used in this research is descriptive-qualitative. The author will deliver the results research into a description or explanation that is easy to understand. The method that the author uses in finding data is by way of interviews, observation, and documentation. Based on the results of research conducted that the application of the system for results applied by PT. Tuah Globe Mining and PT. Kutama Mining Indonesia on coal mining business cooperation is using method revenue sharing. Profit sharing is done in a way net sales will be deducted by operating expenses invoice issurance mechanism. As for the distribution of the results will be applied in the company’s financial statements. Thur for calculating and completing the tax burden of PT. Tuah Globe Mining will be report sales in the agency’s annual SPT as stipulated in the act PPh, job creation law, and harmonization law.

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