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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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Pengaruh Kesejahteraan Dan Model Kepemimpinan Terhadap Produktivitas Kerja Karyawan Pada BSI KCP Cemara Asri Tahun 2020-2022 Hasibuan, Elpina Yanti; Nasution, Yenni Samri; Inayah, Nurul
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i2.4297

Abstract

This study aims to examine the influence of welfare and leadership models on employee productivity at BSI KCP Cemara Asri either partially or simultaneously.This study uses quantitative methods with data collection using likert scale method. The subjects used in this study were employees of BSI KCP Cemara Asri in 2020 – 2022, which amounted to 33 respondents and were taken using sampling techniques. Data analysis techniques through IBM Spssstatistical program 26. The results of this study showed that: first, Welfare has a positive and significant effect on employee productivity with a significance value of 0.042 < 0.05. Second, the leadership Model has a positive and significant effect on employee productivity with a significance value of 0.031 < 0.05.Third, Welfare and leadership models have a positive and significant effect on employee productivity with a signicant value of 0.028 < 0.05.
Analisis Penerapan Prinsip-Prinsip Syariah Pada Perjanjian Asuransi Syariah (Studi Kasus PT. Sun Life Financial Syariah Cabang Medan) Pohan, Komariah Hapni; Sudiarti, Sri; Inayah, Nurul
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i2.4304

Abstract

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.
Pengaruh Modal Kerja Dan Transaksi Online (E-Commerce), Dan Labelisasi Halal Terhadap Pendapatan UMKM Muslim Di Kota Medan Dalam Konsep Mashlahah Dinda Putri Hafira; Nur Ahmadi Bi Rahmani; Laylan Syafina
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.v3i3.4286

Abstract

This study aims to find out the effect of working capital and online transactions (e-commerce), and halal labeling on the income of Muslim umkm in Medan city in the concept of Mashlahah. This research uses quantitative methods, primary data collection techniques by distributing questionnaires which have a sample of 100 respondents consisting of all Muslim MSMEs in Medan City. This study uses the SPSS statistical tool. Data were analyzed using multiple linear regression analysis method. The results of this study indicate that working capital has a positive and significant effect on income. This is evidenced by the tcount value for the Working Capital variable (2.434) which is greater than ttable (1.984) and the sig value 0.017 <0.05, Online/E-Commerce Transactions have a positive and significant effect on Income. This is evidenced by the tcount value for the Online/E-Commerce Transaction variable (4.514) which is greater than ttable (1.984) and a sig value of 0.000 <0.05, and Halal Labeling has a positive and significant effect on income. This is evidenced by the tcount value for the Halal Labeling variable (3.787) which is greater than ttable (1.984) and a sig value of 0.027 <0.05. And based on the F test Working Capital, Online/E-Commerce Transactions, and Halal Labeling have a simultaneous and significant positive effect on Revenue. This is evidenced by the Fcount value of (22.691) greater than Ftable (2.70) and a sig value of 0.000 <0.05. And from the results of testing the coefficient of determination shows that the value of R Square is 0.415. This shows that the independent variables, namely Working Capital, Online/E-Commerce Transactions, and Halal Labeling, are able to explain the dependent variable, namely Income of 41.5%, the remaining 58.5% is explained by other variables outside the regression model.
Program Kerja Dinas Perpustakaan Dan Arsip Daerah Kabupaten Padang Lawas Utara Dalam Pembinaan Perpustakaan Sekolah Hasibuan, Armen Natohong; Monang, Sori; Jamil, Khairul
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i2.4315

Abstract

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.
Optimalisasi Fungsi Masjid Sebagai Pusat Ekonomi Masyarakat Berbasis Masjid Di Kota Medan Dalam Perspektif Ekonomi Islam Rambe, Trinaningsih; Rokan, Mustapa Khamal; Harahap, Muhammad Ikhsan
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i2.4298

Abstract

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.
Penerapan Akuntansi Berbasis Akrual Dengan Menggunakan Aplikasi SAIBA Pada Kementerian Sosial RI Desmawan, Deris; Nofianti, Nana
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i2.4590

Abstract

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.
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 Mangara, Togi Haidat; Simanungkalit, Erlandy Lasproito; Syaifudin, Rizal; Desmawan, Deris
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i2.4638

Abstract

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.
Penerapan Metode Yanbu’a Pada Program Tahsin Tilawah Al Qur’an di SMK Negeri 1 Tebing Tinggi Supriadi, Aliya Azizah; Rahman, Abd
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i4.4960

Abstract

The Qur'an is a miracle revealed to the Prophet Muhammad SAW as a guide to life for Muslims. They must understand how to read it and practice it both textually and contextually. In the process of reading the Qur'an, there are rules and regulations that have been established, namely the correct way to read it and the mention of each letter that is included in the reading of the Qur'an in each surah. A Muslim is required to be able to read the Al-Quran properly and correctly in accordance with the rules that apply in reading the Al-Quran for a Muslim who is in the learning process. This was realized by SMK Negeri I Tebing Tinggi, therefore SMK Negeri I Tebing Tinggi carried out a special program which started with the Tahsin Recitation of the Al Quran activity in its implementation. There are several obstacles that often occur in students' development in reading the Qur'an. Tahsin Recitations of the Qur'an provides a special method that makes it easier for students to learn every detail of the letters and series of verses with the legal rigor of tajwid and makharijul letters. The method used is none other than the Yanbu'a method, the Yanbu'a method is a method of reading and writing and memorizing the Qur'an, to read it, students must not spell but immediately quickly, precisely, fluently and without interruption, adjusted to makharijul letter. The method used in this research is a descriptive qualitative method. The application of the Yanbu'a Method in Tahfiz Tilawah Al-Qur'an lessons brings extraordinary changes to students. Through this Yanbu'a method, students are able to read the Al-Qur'an with the correct rules of tajwid, and also the location of the mention of makharijul correctly and in accordance with its rights and also the most important thing is, students are able to memorize it correctly and also write it down at least 1/3 from memorization mastered by students.
Kewenangan Manajemen Mahkamah Konstitusi Untuk Mendiskualifikasi Peserta Pemilihan Umum Dalam Putusan Perselisihan Hasil Pemilihan Umum Hasibuan, Yersa Umar; Akbar, Faisal; Nasution, Mirza; Afnila, Afnila
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i1.4818

Abstract

The Constitutional Court was born because of the desire to make Indonesia a democratic legal state, where the community can contribute to the administration of state government power and the direction of the state. In this case, the emphasis on democracy is the purpose of checks and balances, which are basically an essential element of the separation of powers so that they cannot be in full power. This democracy also lies not only in one of the powers of the Constitutional Court to provide a judicial review of laws and regulations to be in line with the mandate of the Constitution, but also other powers of the Constitutional Court also summarize that the legal state system becomes democratic, such as the Constitutional Court's authority to resolve and decide disputes over election results. In general, there is a conflict of interest not only between participants in the General Election but also the problem with the organizing agency that can make mistakes in carrying out the implementation of the general election. Disputes over the general election results (PHPU) include Disputes over the results of the general election for President and Vice President and Disputes over the general election results, namely members of the People's Representative Council (DPR), Regional Representatives Council (DPD), and Regional People's Representative Council (DPRD). However, since the issuance of Law Number 12 of 2008 concerning the Second Amendment to Law Number 32 of 2004 concerning Regional Government, the authority of the Constitutional Court has been added, namely the results of the elections which are the authority of the Supreme Court (MA). Its development and the breakthrough in the decision of the Constitutional Court in producing election results only proves that the Constitutional Court does not only evaluate the results of the calculation of the number of votes for the new pair moving to a court that oversees democracy which is mandated in the 1945 Constitution by holding general elections democratic. The decisions of the Constitutional Court that disqualify election participants in the post-conflict local elections are the basis for jurisprudence as well as legal interpretations and analogies for other elections, especially in 2024, simultaneous elections will be carried out as a whole.
Implementasi Program Pembinaan Karakter Siswa di SMP Muhammadiyah 01 Medan Azhari, Jana
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i4.4920

Abstract

Character education is one of the keys to the success of education in Indonesia. The government's attention to the character of education is not something new, but rather places education in its true proportions, because in the future the Indonesian nation will be held by generations who are currently still at the educational level. Character education is important to present in every educational activity so that it can produce individuals who have good character.. The lack of character education has an impact on the nation's future generations who face quite serious challenges, especially for the character education of the Indonesian nation. This research was conducted with the aim of obtaining information regarding the Implementation of the Character Development Program at SMP Muhammadiyah 1 Medan. This research uses a qualitative descriptive approach, namely research conducted based on surveys according to conditions occurring in the field. Data collection tools using interview techniques, observation and documentation. Based on the research results, it can be concluded that the application of Islamic religious education values through character training programs by implementing congregational prayers, morning assembly, evening worship, tahsin recitations, Muhammadiyah Student Association (IPM), flag ceremonies, tadabbur alam, fardhu kifayah, and infaq friday is very good at shaping student character through character training activities that are carried out repeatedly.

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