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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 Potensi Pajak Parkir Dalam Meningkatkan Penerimaan Pajak Daerah di Kabupaten Labuhanbatu Selatan Sipahutar, Eliyana; Arif, Muhammad; Ahmad, Nurfadhilah
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.v4i2.4988

Abstract

One of the Regional Tax revenue posts is from Parking Tax. Parking tax is not the same as parking levy. Parking tax is a tax on operators of off-road parking spaces, whether provided in connection with the main business or provided as a business, including the provision of storage space for motor vehicles. Taxes on the operation of parking lots are a potential sector for increasing parking tax revenues and the contribution made by parking lots can spur regional economic development. This research aims to find out the potential for parking taxes in South Labuhanbatu Regency in increasing regional taxes. This research uses qualitative research with a descriptive approach. The data collection technique used in this research was interviews and documentation. The research subjects were employees from the Regional Revenue Agency program, namely those in charge of the parking tax sub-section in South Labuhanbatu. This research used a descriptive qualitative approach. The results of existing research show that the realization of parking tax revenue with the highest or largest percentage achieved is in 2020. And the regional government of South Labuhanbatu district has the potential to increase parking tax revenue. There are several obstacles experienced by the Regional Tax and Retribution Management Agency (BPPRD) of South Labuhanbatu Regency, including a lack of awareness of parking taxpayers, apart from the fact that in the field the limited number of officers or government apparatus is not commensurate with the number of taxpayers being examined. . And the competence of the officers means the ability to master tax regulations, especially parking tax.
Manajemen Program Seni Baca Al – Qur’an di MTSN Toba Samosir Ayu Mardiyatin Zanah Nurhikmah; 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.v3i4.4961

Abstract

This research aims to find out how the Al-Qur'an reading art program is managed at MTsN Toba Samosir and to find out how the planning, organization, implementation and evaluation of the Al-Qur'an reading art program at MTsN Toba Samosir is carried out. This research uses qualitative methods, namely observation, interviews and direct documentation. The results of the research in the Al-Quran reading arts program at MTsN Toba Samosir have not gone well because some of the students are not yet familiar with reading the Al-Qur'an and some of the students who can read the Al-Quran are not yet in accordance with the rules of recitation science. . Therefore, the planning, organization, implementation and evaluation is intended to see and improve what are obstacles in the Al-Qur'an reading arts program activities. From the results and discussion, researchers can conclude that the Al-Quran reading arts program at MTsN Toba Samosir is not only learning about Qur'anic recitations, but the school created this activity to eradicate Qur'an illiteracy among students and improve the quality of students in reading Al-Qur'an.
Implementasi Konsep Pengentasan Kemiskinan Dalam Perspektif Islam di Bank Wakaf Mikro Mawaridussalam Reza Mahendra; Abdul Hadi Ismail
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.v3i4.4840

Abstract

This study aims to determine the implementation of the concept of poverty in an Islamic perspective at the Mawaridussalam Micro Waqf Bank. This study uses a qualitative descriptive method to describe and describe data in the form of sentences or paragraphs clearly and in detail. Sources of data in this study were obtained from the managers and customers of the Mawaridussalam Micro Waqf Bank. The data collected is data related to the concept of poverty alleviation in an Islamic perspective applied by the Mawaridussalam Micro Waqf Bank. The data collection method used is the method of observation, interviews, and documentation. The data that has been collected will be analyzed by editing, organizing, and analyzing methods. The results of the study show that the Mawaridussalam Micro Waqf Bank has two programs, namely financial assistance and mentoring. In managing the funds, the Mawaridussalam Micro Waqf Bank uses a regulated management scheme, namely funds worth IDR 4,000,000,000.00- distributed by LAZNAS BSM and then divided into IDR 3,000,000,000.00- as endowment funds deposited at Bank Syariah Indonesia and The proceeds from the deposit are used as administrative costs for the Mawaridussalam Micro Waqf Bank. Meanwhile, IDR 1,000,000,000.00 is used as funds to be distributed to customers according to a pre-arranged scheme. In poverty alleviation, the Mawaridussalam Micro Waqf Bank implements its program as a poverty alleviation concept that is in accordance with an Islamic perspective, namely providing financial assistance without usury or collateral and three pillars of assistance in the form of religious assistance materials, business development, and family management.
Pengaruh Mata Pelajaran Kemuhammadiyahan Terhadap Tingkat Pengamalan Ibadah Pada Siswa SMP Muhammadiyah 48 Medan Wulandari, Nabila Izziani
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.v3i4.4923

Abstract

This study aims to determine the effect of the subject of Muhammadiyah on the level of worship experience in SMP Muhammadiyah 48 Medan students. The research method used is a quasi-experimental method (quasi-experimental). The sample in this study were 28 students of SMP 48 Muhammadiyah Medan, the researchers used the Quota Sampling technique. Data collection techniques used are questionnaires and documentation. Data analysis used is t-test. Based on the results of data analysis using t-test with a significance level of 5%, the value of 5% was obtained. If t count > t tbael then H_O is rejected and H_a is accepted, i.e.tcount is 3,159 >ttable 2,045 and tcount is in the rejection area H0 so H0 is rejected (Ha is accepted), this indicates that the subject of Muhammadiyah has a significant influence on the level of worship experience.
Strategi Pemasaran Produk Gadai Emas Dalam Menarik Minat Nasabah Pada Bank Syariah Indonesia KC Sibolga Rustiana, Devara; Atika, Atika
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.v4i1.4730

Abstract

This study aims to find out how the marketing strategy for pawning gold products in attracting customer interest in Islamic banks in Sibolga Kc. The type of research that the authors conducted was field research, namely field research that is descriptive qualitative in nature, namely a study that describes the form of a marketing strategy for pawning gold products in attracting customer interest at Bank Syariah Indonesia Kc Sibolga. The results of this study are the marketing strategy for Islamic gold pawn products at Bank Syariah Indonesia Kc Sibolga, namely product strategies carried out by maintaining service quality to customers and using a comprehensive assessment tool. The pricing strategy is achieved by monitoring the product and operating the product according to Sharia principles. In the location strategy, this is done by providing a convenient and safe location for gold pawning transactions as well as easy access to the Bank's location. The promotion strategy is achieved by conducting broad outreach to the public, especially mothers, shop owners, entrepreneurs and maintaining promotions by distributing leaflets and maintaining public trust. And the results of data on sharia gold pawning customers in Sibolga District show that the gold pawn business has experienced significant growth, so that the marketing strategy plays a very important role in sharia gold pawning. Bank Syariah Indonesia Kc Sibolga.
Implementasi Proses Seleksi, Penempatan dan Gaji Terhadap Kinerja Karyawan di PT. Bank Syariah Indonesia KCP Medan Petisah Munandar, Arief; Batubara, Maryam; Hasibuan, Reni Ria Armayani
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.v4i2.4997

Abstract

This research aims to determine the implementation of the selection, placement and salary process on employee performance. Data collection methods using qualitative research and primary data obtained from interviews. The research results show that the selection process at Bank Syariah Indonesia KCP Medan Petisah uses 2 (two) methods: non-scientific methods and scientific methods. Implementation of the Selection, Placement and salary process on employee performance at PT. Bank Syariah Indonesia KCP Medan Petisah as follows. The workforce selection method applied by Bank Syariah Indonesia KCP Medan Petisah must follow the existing recruitment procedures at the Bank and determine the minimum qualifications in the form of a preliminary interview, selection process, educational background according to the position, and work experience of the job applicant. Implementation of the placement process includes determining human resource needs, recruitment, preparing a list of qualified employees. Conduct employee selection. The application of salaries includes the meaning of fairness in the Islamic concept, fair means clear and transparent, and fair means proportional.
Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Dalam Penetapan Harga Jual Dengan Cost Plus Pricing (Studi Kasus UMKM Tempe di Kabupaten Langkat) Prisna, Nila Dera; Hermain, Hendra; Indra, Ahmad Perdana
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.v3i4.4891

Abstract

This research was conducted with the aim of knowing how to calculate the cost of production using the full costing method in determining the selling price using cost plus pricing for Tempe UMKM in Langkat Regency. The research method used in this research is a descriptive qualitative method. Sources of data used are primary data and secondary data. The data collection techniques used are observation, interviews and documentation. The results showed that the calculation of the cost of production using the full costing method was higher than the method used by MSME owners. According to the full costing method, the cost of producing tempe per gram is Rp. 9, while according to the MSME owner's method, the cost of producing tempe per gram is Rp. 8.98. Calculating the selling price using the cost plus pricing method produces a higher price than the price set by MSME players. Tempe measuring 70 grams costs IDR 835/pcs, tempe measuring 120 grams costs IDR 1,432/pcs, tempe measuring 150 grams costs IDR 1,789/pcs, tempe measuring 350 grams costs IDR 4,175/pcs. Whereas the price applied by MSME actors for tempe measuring 70 grams costs Rp. 700/pcs, tempe measuring 120 grams costs Rp. 1,250/pcs, tempe measuring 150 grams costs Rp. This difference in selling prices occurs because the cost plus pricing method has added a profit of 30% as expected by MSME players.
Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Langkat Provinsi Sumatera Utara Fadli, Ahmad; Marliyah, Marliyah; Hasibuan, Nur Fadhilah Ahmad
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.v4i1.4848

Abstract

This study aims to determine the level of financial performance in the Government of Langkat regency, North Sumatra province. The Data used is the Financial Report of the Langkat regency Regional Government in 2018-2020. The analysis technique used uses five ratios, namely the ratio of regional financial independence, effectiveness ratio, efficiency ratio, compatibility ratio and growth ratio. The results showed that the financial independence ratio of Langkat regency has a very low performance, the effectiveness ratio is in the effective area, the efficiency ratio is not effective, the ratio of harmony/activity is not good and the growth ratio has a negative value.
Pengaruh Metode Skimming Terhadap Hasil Belajar Siswa Pada Mata Pelajaran Sejarah Kebudayaan Islam di MTs PAB 2 Sampali Nuradi Fikri; 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.v3i4.4976

Abstract

Education is an important means of improving the quality of human resources that ensure the sustainability of a nation, namely the existence of an educational model that is able to make students intelligent in scientific theory and practice. One effort to improve the quality of education is to improve the teaching and learning process. Skimming is the act of taking the essence or essence of a reading. Therefore, skimming means looking for important things from the reading, namely the main ideas and important details. In this research, the type of research used is pre-experimental designs. The research method used in this research is a quasi-experimental method, where questionnaires will be distributed to respondents. The location of this research is MTs PAB 2. The population is all MTs PAB 2 students. Thus, sampling was carried out according to Grazi N Morgan, so the sample in this study was 232 students. The partial skimming method has a significant influence on student learning outcomes in the History of Islamic Culture subject at MTs PAB 2 Sampali. It is known by looking at the t test hypothesis that the significant value for the influence of the skimming method (X) on the student learning outcome variable (Y) is 0.004<0.005 and tcount is 18,772>0.200 so it can be concluded that Ho is rejected and Ha is accepted, which means it has a significant effect on the learning outcome variable. student(Y).
Analisis Penerapan Metode Ceramah Plus Pada Mata Pelajaran Pendidikan Agama Islam di SMP Tunas Mandiri Kabupaten Langkat Juleha, Juleha; Zuliana, Zuliana
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.v3i4.4957

Abstract

This thesis is a discussion that aims to find out 1. How is the application of the lecture plus method in learning Islamic religious education at Tunas Mandiri Junior High School, Langkat Regency. 2. What are the factors that hinder the process of applying the lecture plus method to learning Islamic religious education at SMP Tunas Mandiri, Langkat Regency. Sources of data in the study were school principals, teachers and students. The research instruments used were observation guidelines and interviews. The data analysis techniques used are data reduction, data presentation and data verification. The results of the research can be summarized as follows: 1) the application of the question and answer method, namely the teacher uses a learning design in the form of a question and answer method which is carried out during the evaluation to find out whether the students are able to answer and understand the lesson that has been given. The learning outcomes of Islamic religious education are: With the question and answer method, the teacher can find out the student learning outcomes themselves by preparing basic questions for students, so that students are confident and dare to answer any material submitted. and educational learning outcomes Islamic religion at Tunas Mandiri Middle School, which initially only had a few students who were active so that in the future it would increase again due to the pattern of teacher and principal implementation that was applied during the learning process. 2) The inhibiting factors for teachers in applying the question and answer method at Tunas Mandiri Middle School are: the learning process, namely the lack of understanding of students plus the limited time during the learning process.

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