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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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Konsentrasi Industri dan Price Cost Margin pada Industri Kendaraan Bermotor di Indonesia Studi Kasus 2001-2005 Marpaung, Sofia Carolina
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.v4i1.4757

Abstract

The Motor Vehicle Industry in Indonesia is a mainstay sector of the national economy because it contributes a huge investment value and employment. Therefore, this study wants to analyze the concentration of industry and its relationship with the price-cost margin of the motor vehicle industry in Indonesia in 2001-2005. This study uses large and Medium Industries (IBM) data obtained from the Indonesian Central Bureau of Statistics, which is classified by five digits of the Indonesian Lapngan Standard Classification (KBLI). The results showed a significant effect if the concentration using CR4 and no significant effect by using HHI.
Pendidikan Karakter Melalui Program Ikatan Pelajar Muhammadiyah di SMP Muhammadiyah 62 Kanupaten Tapanuli Tengah Tanjung, Rahman Rizki
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.v3i4.4915

Abstract

Character education is one part of the education system that is very important in shaping a person's personality. In the era of increasingly advanced globalization, character education is becoming increasingly important to form a generation with charity. Through the active Muhammadiyah Student Association program designed by branch leaders together with coaches and teaching staff, students can provide moral development for the better. This study aims to find out the concept of character education through the Muhammadiyah student association program, know the character education process through the Muhammadiyah student association program, and also find out the supporting and inhibiting factors of the character education process through the Muhammadiyah student association program at SMP Muhammadiyah 62 Central Tapanuli Regency. The research method carried out is qualitative, research aimed at describing and analyzing the phenomenon of social activity events, attitudes, beliefs, perceptions, thoughts of people individually and in groups. Data analysis techniques are carried out by fulfilling four stages, namely data collection, data reduction, data display and conclusions. From the research that has been done, it can be concluded that the concept of character education through the Muhammadiyah student association program is carried out in accordance with the educational curriculum and activity schedule of the program without disturbing the teaching and learning process that takes place, and the school, so that in implementing the school program and also the Muhammadiyah student association are mutually sustainable and also mutually beneficial, the character education process through the Muhammadiyah student association program is by always carrying out programs that have been prepared by the general leadership and also accompanied by IPM coaches. The programs are mabit, ishoma, morning apple and also muhadarah, these programs are always routinely implemented so that changes can be seen to cadres, especially students as expected, supporting and inhibiting factors of the character education process through the Muhammadiyah Student Association program, namely: There are several kinds of supporting factors, for example, the school environment, motivation and support from parents and support from the community. The inhibiting factor is that parents need the helpof their children and also some cadres are not healthy.
Kualitas Sistem Informasi E-Learning UIN Sumatera Utara Yumna, Afrian Andika; Bancin, Eliyas Santi; Annisa, Fadia; Maulidia, Indah; Nurbaiti, Nurbaiti
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.v4i1.4564

Abstract

This study aims to determine students' perceptions of system quality.Information Quality and Service Quality at UIN Sumatera Utara E-Learning. Of Research case studies are part of the Information Systems Management major Islamic Pedagogical Administration (MPI) and teacher at Talbiya Faculty Education (FITK) UINSU Medan. The method used is direct field Visit and interview with MPI students. This is shown by the results of this study The quality of UIN Sumatera Utara’s eLearning system makes it easy for students to get started learning process. Quality of Information in UIN Sumatera Utara e-Learning While informing you about lecture materials and assignments, UIN E-Learning Services Sumatera Utara provides tutorial media in the following formats: Availability of videos and PDFs and helpdesk services to support students Includes UIN Sumatera Utara eLearning.
Analisis Prinsip Prudential Banking Dalam Penetapan Agunan Pembiayaan di PT. BSI KCP Indrapura Pohan, Syahnur Ade Ayu Fitria; Edi, Sarwo
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.v4i2.4870

Abstract

This study aims to analyze the principles of Prudential Banking in the Determination of Financing Collateral at PT. BSI Kcp Indrapura, the research design carried out by the author in this study is to use descriptive qualitative research, this research is located at Bank Syariah Indonesia Kcp Indrapura, the source of this research data is primary data obtained from observation and interviews, while the results of this research are In Determination of Financing Collateral at BSI KCP Indrapura in general, the concept used is the concept of prudential banking which refers to the 5C aspect, namely (Character, Capacity, Capital, Collateral, and Condition of Economic), especially the application of Collateral / collateral that will be handed over by the customer to the bank must meet the requirements, the most collateral provided by customers is in the form of Certificate of Ownership (SHM) and Proof of Motor Vehicle Ownership (BPKB). Bank Syariah Indonesia KCP Indrapura in determining the eligibility of collateral based on the criteria of economic value, the goods are not damaged or being mortgaged at another bank, marketable, and legally binding.
Problematika Penerapan Kurikulum Merdeka Dalam Pembelajaran Pendidikan Agama Islam di SMP Negeri 38 Medan Damanik, Surya Darma
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.v4i2.4989

Abstract

A problem is an obstacle or problem that cannot be solved so that achieving the goal is hampered and not optimal. The aim of this research is to identify the problems of implementing the Independent Curriculum in Islamic Religious Education Learning at SMP Negeri 38 Medan. This type of research is case study research with a descriptive qualitative approach, data processing techniques in the form of observation, interviews, documentation. The informants who will be studied are Islamic Education teachers, Principals, Head of Curriculum at SMP Negeri 38 Medan. The results of the research show that there are problems with PAI teachers at SMP Negeri 38 Medan. The lack of teachers in understanding the independent curriculum causes the implementation of the independent curriculum to be less than optimal and has an impact on the learning process, while teachers’ problems in creating teaching modules and analyzing learning outcomes are caused by compiling learning outcomes which must be really careful because they are made in phases. Teachers do not fully understand the learning because the planning is very different from the previous curriculum, namely the 2013 curriculum. The solution to overcome the problems surrounding the independent curriculum is that teachers must participate in socialization, workshops and MGMP forums which aim to overcome the problems they face.
Pengelolaan Pembelajaran Akidah Akhlak di MAN Pematangsiantar Andriyani, Nursuciana
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.v3i4.4972

Abstract

The aim of this research is to find out how learning is managed at MAN Pematangsiantar,whether learning planning, learning implementation, and learning supervision have been carried out and implemented effectively or not. This type of research uses qualitative methods using a descriptive approach where the data collected is not in the form of numbers but interview scripts, field notes and pictures.to obtain accurate data, researchers used data collection methods in the form of observation, interviews and documentation. The research result obtained are as follows:the first is the management of Aqidah Akhlak learning at MAN Pematangsiantar, how is the learning planning carried out by teachers in learning aqidah akhlak.  Second, how is the implementation of learning carried out by the teacher, whether it is good and conveyed to the students. Third, how to supervise the learning of the Aqidah akhlak conducted by the teacher during the learning procces, as well as what are the solutions and efforts of the teacher in overcoming the obstacles that exist during the learning process is in progress.
Analisis Pengukuran Kinerja Perusahaan Asuransi Dengan Konsep Balanced Scorecard (Studi Kasus Pada PT. BRILife Syariah Cabang Gatot Subroto) Manik, M. Bay Hakqi; Rahma, Tri Inda Fadhila; Harahap, Muhammad Ikhsan
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.v4i1.4841

Abstract

The Balanced Scorecard is a process that allows companies to evaluate strategies based on four perspectives. The purpose of this study to determine the effect of measuring the company's performance with the concept of balance scorecard using financial perspective, customer perspective, internal business perspective and growth and learning perspective of PT. BRILife Syariah Branch Gatot Subroto. This research is a quantitative research, and the source of data obtained is secondary data using annual financial statements in accordance with the variables used during the period (2019-2020). Population as many as 50 respondents customers and 35 respondents employees at PT. BRILife Syariah Branch Gatot Subroto. Using multiple linear regression analysis, with the results that the financial perspective persial effect on performance measurement, customer perspective has no effect on performance measurement, internal business perspective has no effect on performance measurement and growth and learning perspective has no effect on performance measurement. So that the financial perspective, customer perspective, internal business perspective and growth and learning perspectives simultaneously affect performance measurement. With a coefficient of determination (R square) of 1,000% which means financial perspective, customer perspective, internal business perspective and growth and learning perspective can explain 100% of the performance measurement of BRILife Syariah Gatot Subroto Branch.
Analisis Pengelolaan Keuangan Dana Bantuan Operasional Sekolah (BOS) Pada Madrasah Tsanawiyah Darul Falah Aek Songsongan Kabupaten Asahan Yuli Nur’aini; Nurlaila Nurlaila; Khairina Tambunan
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.v3i4.4930

Abstract

This study aims to determine the planning and preparation in managing school operational assistance funds (BOS), the realization of the school operational assistance fund (BOS) budget that has been planned, and to find out the supporting and inhibiting factors in managing school finances at MTs Darul Falah Aek Songsongan, Asahan Regency. This study used a qualitative research method with a descriptive approach. The data collection techniques used were observation, interviews and documentation. The results showed that the planning and preparation of the school operational assistance fund (BOS) budget carried out by MTs Darul Falah Aek Songsongan was effective and efficient referring to the planning that had been designed in the RAPBS and was in accordance with BOS technical guidelines. The realization of the management of school operational assistance funds (BOS) at the MTs Darul Falah Aek Songsongan school has been carried out effectively and efficiently and is also based on the principles referred to in the Government Regulation of the Republic of Indonesia Number 48 of 2008. Factors supporting the existence of collaboration involving several school stakeholders between committees, foundations, treasurers, madrasah heads and several teachers who are transparent (open). Meanwhile, the inhibiting factors stemming from delays in the disbursement of school operational assistance funds (BOS) and the allocation of adjusted funds are still insufficient because the budget obtained is not in proportion to the needs of the school.
Analisis Daya Saing Dan Faktor Yang Mempengaruhi Ekspor Teh Indonesia Di Delapan Negara Asean Natasya Ali
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.v3i4.4736

Abstract

Tea is one of the important commodities and potential for Indonesia. However, recently there are problems in the Indonesian tea industry, the volume of tea production, productivity, and export volume of Indonesian tea on average tend to decrease from year to year, but on the other hand the tea industry in several other ASEAN countries tend to increase. This study aims to see whether Indonesian tea has a comparative advantage in the domestic markets of eight Asian countries and what factors affect the export value of Indonesian tea. This analysis using RCA, RSCA and Gravity Modelusing panel data. The tea commodity Data used is tea with a 4-digit code 0902, with a time period of 2011-2020. It was found on average that Indonesian tea in the domestic market of eight countries joined in ASEAN has a comparative advantage. Furthermore, it was found in this study that the GDP of the export destination country, Indonesia'S GDP, economic distance, and Consumer Price Index have a significant influence on the value of Indonesian tea exports.. Indonesian GDP & CPI of destination countries have a significant positive relationship to the value of Indonesian tea exports. While the destination country'S GDP and economic distance have a significant negative relationship.
Analisis Perbandingan Kinerja Keuangan Sebelum Dan Sesudah Spin-Off Dengan Metode RGEC Studi Kasus BCA Syariah di Indonesia Syawaluddin, Rizalul Muslih; Nurlaila, Nurlaila; Hasibuan, Nur Fadhilah Ahmad
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.v4i2.4998

Abstract

This research aims to compare the financial performance of Bank BCA Syariah before and after the spin-off. This type of research is quantitative research with the data source used is secondary data. This research uses BCA Syariah bank annual financial report data for 2008-2021. The research sample is Bank BCA Syariah 2008-2021. Data processing and analysis techniques using Descriptive Statistical Analysis, Normality Test and Hypothesis Testing using Paired Sample T-Test and Wilcoxon Signed Rank Test. The program used for calculations uses SPSS version 25 and then the results from SPSS are interpreted. The research results show that there is a comparison of financial performance seen from the NPF, FDR, GCG, ROA and ROE variables before and after the spin-off at BCA Syariah 2008-2021.

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