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Contact Name
Syaiful Zuhri Harahap
Contact Email
syaifulzuhriharahap@gmail.com
Phone
+6285261290813
Journal Mail Official
syaifulzuhriharahap@gmail.com
Editorial Address
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
Location
Kab. labuhanbatu,
Sumatera utara
INDONESIA
JURNAL MANAJEMEN AKUNTANSI (JUMSI)
ISSN : -     EISSN : 27744221     DOI : 10.36987
Core Subject : Economy,
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.
Articles 476 Documents
Manajemen Sumber Daya Manusia Dalam Meningkatkan Pelayanan Pada Cafe Aceh Meutuah Khupie Tembung Maulida, Syakya; Ramadhani, Sri
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.v4i1.4729

Abstract

The purpose of this study is to determine the effect of the quality of human resources on service improvement. The research method used in this study is a qualitative descriptive method, namely a research method that uses qualitative data and described descriptively. The results of the study show that (1) at Cafe Aceh Meutuah Khupie there is no shortage of human resource management to improve service, but the deficiencies are caused by the owner's decision to follow the goal of opening a new cafe branch. (2) The sales promotion carried out by Cafe Aceh Meutuah Khupie is only based on word of mouth from customers and does not carry out other sales promotions. (3) Service quality has a significant effect on customer loyalty. (4) Consumer satisfaction moderates (weakens) the influence of consumer quality. (5) Cafe atmosphere has a big effect on customer loyalty.Researchers can give to UMKM are to provide SOP (standard operating procedures) to employees so that employees and production trips can produce maximum products.
Peran Pembiayaan Murabahah Dalam Pengembangan Kinerja Usaha Mikro Pada Baitul Maal Wat Tamwil (BMT) UB Amanah Syariah Laut Dendang Suherti Nur Elyana; Mutiah Khaira Sihotang
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.v3i4.4993

Abstract

With the development of the times, the quality of education has become a necessity and is required to be able to fulfill everything required by each institution in the education unit. The learning process is said to be successful if all aspects of learning can support each other to create a conducive situation in the learning activity so that the learning objectives can be achieved. achieved optimally. The research approach used is a qualitative approach. A qualitative approach is defined as a research approach that asks questions and procedures in collecting data from participants, analyzing data and interpreting data. This research was conducted at MTs PN 4 Medan on Jalan Raya Besar, kec. Medan Labuhan, Medan City, North Sumatra. Based on the results of the research that has been carried out, it can be concluded that learning Islamic Religious Education, Islamic Cultural History Subjects, uses the Image Media-Based Team Teaching Model to Improve Student Learning Activities at MTs PN 4 Medan.
Konversi Buku Ajar Pendidikan Agama Islam ( PAI) SMP Menjadi Modul Berbasis Contextual Learning Wajihan Nihaya; Nurzannah Nurzannah
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.v3i4.4881

Abstract

One of the integral parts of the national curriculum is religious learning. In Indonesia itself, the subject of Islamic Religious Education is required to be studied by students from elementary, middle, high school, to tertiary level, both in formal and non-formal schools, especially in schools that In fact, this madrasah research uses a qualitative descriptive method, which is a research method that utilizes qualitative data and is described descriptively. Research related to the conversion of Islamic Religious Education textbooks has produced a product in the form of a learning module for class 7 at junior high school level which specifically focuses on odd semester material and consists of 5 chapters. The process of converting textbooks into modules requires several stages to reach the finishing process.
Analisis Studi Kelayakan Bisnis UMKM Gerobak Chicken Steak Dalam Mengekspansi Usaha di Kecamatan Medan Perjuangan Sahara, Siti; Nasution, Salman
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.v4i1.4845

Abstract

This thesis discusses "Chicken Steak Cart". The main problem is whether the Chicken Steak Cart business is feasible or not for expansion. Business feasibility studies provide benefits for measuring and knowing whether or not a business is feasible or not. Business feasibility studies really help MSME players so that the business they run is successful or profitable. From several draft strategies taken, it is so that there can be an increase in MSME businesses that are more optimal. Decisions taken include that MSMEs need to expand into creative activities and have high economic added value by utilizing government support both in terms of funding, business training opportunities, strengthening institutions and more profitable business regulations. The purpose of this study is to determine the feasibility of the Chicken Steak Cart Business to be expanded even more broadly. By using this type of field research and qualitative approach.research carried out by being directly at the object, especially in an effort to collect data and various information carried out intensively, in detail and in depth on certain objects that require a comprehensive and thorough analysis.
Analisis Penggunaan Fasilitas Masjid Dalam Pembelajaran Pendidikan Agama Islam di MAS Nahdhatul Islam Mancang Kecamatan Selesai Kabupaten Langkat Pratiwi, Supia; Daulay, Mahmud Yunus
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.v3i4.4975

Abstract

This research aims to analyze how the mosque functions as a facility in Islamic religious education which is located at the MAS Nahdhatul Islam Mancang School, Finish District, Langkat Regency. The focus of this research is how school management functions in the functioning of school mosques for the development of Islamic religious education, whether school management has provided implementation capable of developing mosques as a means for the development of Islamic religious education. In its implementation, researchers used descriptive analysis. The samples used were the principal of the Mas Nahdhatul Islam Mancang school, teachers and students of class VII MAS Nahdhatul Islam Mancang. Data collection was carried out by researchers in the form of observations, interviews, documentation taken when students were studying Islamic religion in the mosque and doing triangulation to find the validity of the data obtained. The results of the study show that the role and management carried out by teachers and schools in the functioning of mosques as the development of Islamic religious education is developing by filling in various additional activities such as learning tausyiah, memorizing the Koran, and tahsin training. With the efforts of school management and teachers' efforts to function mosques as the development of Islamic religious education, it can have a big impact on students at the school and especially in class VII aliyah. Apart from learning, the character of students is also formed to be more religious, more moral.
Pemanfaatan Metode An Nahdliyah Dalam Pembelajaran Membaca Al – Qur’an di MAS Islamiyah Londut Ananda Pasaribu; Abd Rahman
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.v3i4.4956

Abstract

The Al-Qur'an is the Kalamullah which was revealed to the Prophet Muhammad SAW which is a mandatory book to believe in as the identity of a Muslim who believes in Islam) has rules and procedures for reading it. There are several things to pay attention to when reading the Qur'an, namely the laws of recitation such as the laws of mad, tanwin, idgham, ikhfa, izhar iqlab and qolqolah and many more rules that must be mastered in reading the Qur'an. The An Nahdliyah method is a method of learning to read the Al-Qur'an with the special characteristic of using a stick or tuding which is used as a tap on the murotal footbridge using cues such as "tu, dua". In implementing learning to read the Al-Qur'an at MAS Islmaiyah LONDUT, there are several obstacles that occur which hinder the development of children's ability to read the Al-Qur'a Most of the MAS Islamiyah LONDUT students have the same weaknesses, namely not being precise in pronouncing the makharijul letters where there are many letters that are similar but different in pronunciation, and this point is often found in students' practice of reading the Al-Qur'an. This descriptive qualitative research method was used to find principles or familiarization processes that lead to the conclusion of data related to the use of the An Nahdliyah method in improving fluency in reading the Al-Qur'an at MAS Islamiyah LONDUT, Kualuh Hulu District, North Labuhan Batu Regency. , North Sumatra Province. In utilizing the An Nahdliyah Method in learning to read the Qur'an at MAS Islamiyah LONDUT the results obtained were very good by the school and the supervising teachers as well as the students themselves.
Analisis Peran YouTube Sebagai Media Komunikasi Dakwah Dalam Pengembangan Masyarakat Islam Dina Alfiana; Waizul Qarni; Muhammad Habibi Siregar
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.v3i4.4754

Abstract

The purpose of this study is to analyze the role of YouTube as a Da'wah Communication Media in the Development of Islamic Society. Da'wah is the process of changing one's thoughts, behavior and feelings for the better. YouTube is a strategic communication medium for conveying da'wah to the Islamic community today. This type of research is qualitative with data collection methods using library research. The results of the study show that the use of YouTube as a means of da'wah communication is quite helpful in the development of today's Islamic society. 
Penerapan Standar Akuntansi Pemerintahan Dalam Pertanggungjawaban Keuangan Desa ( Studi Kasus Pada Desa Sei Silau Timur Kecamatan Buntu Pane Kabupaten Asahan) Syahfitri, Melia; Lubis, Arnida Wahyuni; Arif, Muhammad
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.v4i2.5006

Abstract

This study aims to determine the application of accounting procedures for East Sei Silau Village in presenting village financial statements, to determine the application of SAP No. 01 in East Sei Silau Village, to determine the quality of management of East Sei Silau Village financial accountability reports and to determine the application of accountability and transparency systems in East Sei Silau Village financial accountability. The type of research used is qualitative. The subjects of this study were the Village Head, Secretary and Treasurer of East Sei Silau Village. The data obtained are primary data and skunder data. Data collection techniques used are interviews, observation, documentation and literature studies. The results showed that first, the application or financial accounting of East Sei Silau Village was carried out quite well, as evidenced from the forms and data owned were complete, but in the presentation of the report on the realization of the implementation of the APBDes experienced a deficit. Both presentations of the East Sei Silau Village Financial Statements are in accordance with Government Regulation Number 71 of 2010 and based on PSAP No.01 but the presentation has not been timely. Third, to present quality financial statements, financial presentation using a competterization system, but there are constraints regarding the limited ability of managers in their fields and inadequate supporting tools. The four principles of accountability in Sei Silau Timur Village are implemented with physical and administrative accountability. The village government also provides information boards regarding the APBDes as proof of transparency.
Peran Ikatan Pelajar Muhammadiyah Dalam Pembentukan Karakter Kepemimpian Siswa di Madrasah Aliyah Aisyiyah Binjai Juliandari, Fadhilah
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.v3i4.4913

Abstract

This research is motivated by the negative impact of the progress of the times which affects the morale and character of leaders. So, from the visible facts, it can be seen that the formation of leadership character is very important for the younger generation, because it is the young generation who will become future leaders. The purpose of this study is to see how the role of the Muhammadiyah Student Association is in shaping the character of leadership in carrying out duties and responsibilities at school.This type of research is qualitative with a descriptive approach and data analysis teachniques in this study descriptive analysis, namely  data in the form of words, sentences or paragraphs that describe event that occur and uses three stages, namely data reduction, source tringulation and drawing conclusions. The sources in this study were school principals, WKM student Affairs, Management of the Muhammadiyah Student Assocition Madrasah Aliyah Aisyiyah Binjai as well as data collection techniques through observation, interviews,and documentation. Based on the research results, it can be concluded that the role of the Muhammadiyah Student Association in Forming Leadership Character is an organizational forum for student to train leadership as well as work together, be responsible, and channel student’ talents to be more creative. In participating in IPM activities student become more disciplined and can set a good role model for students who are not IPM administrators. The obstacles faced were a lack of awareness of students’ interests and also a lack of confidence and no sense of responsiblity in carrying out activities.
Analisis Strategi Pemasaran Produk Bank Melalui Pemanfaatan Teknologi Informasi di PT. BSI Kc Simeulue Sasmita, Maria; Hasanah, Uswah
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.v4i1.4869

Abstract

This study aims to find out in detail about matters relating to the Marketing Strategy of bank products through the effective and comprehensive use of information technology at PT. BSI Simeulue Branch Office. The research method used in this study is a descriptive qualitative research method in the form of interviews with informants. The results of the research are in the form of interviews with BSI banks where researchers can say that by implementing several bank product marketing strategies and through the use of information technology at the bank it needs to be applied to customers so that there are no problems that are often experienced by customers when using the Mobile Banking application which often experience interruptions. Therefore it is necessary to have a marketing strategy for bank products through the use of information technology so that it can be carried out effectively. Analysis of the product marketing strategy carried out by the bank is to combine the components in the marketing mix, namely promotion strategy, product strategy, price strategy and service strategy. In addition, the constraints faced by customers of the BSI KC Simeulue bank will provide solutions in the form of directions and assistance customers so that they can solve the problems faced by these customers, the bank also provides the best service to its customers. the bank has done it to the maximum and then also uses information technology that can be understood by customers and according to customer needs.