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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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Pemberdayaan Masjid Sebagai Sarana Pendidikan Islam Bagi Remaja Masjid Al–Ittihad Pulo Brayan Bengkel Ramli, Nazmi Lailina; Fanreza, Robie
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.v3i4.4904

Abstract

In the context of mosque empowerment research as a means of Islamic education for mosque youth which shows how in managing mosques as a means of education that mosques are not just places of worship but places of application of knowledge, namely Islamic education. This study aims 1) to find out the role of BKM in empowering mosques as a means of Islamic education for young people at the Al-Ittihad mosque, 2) to find out what activities are carried out by BKM in empowering mosques as a means of Islamic education for young people at the AlIttihad mosque, 3) To find out what factors hinder mosque empowerment activities as a means of Islamic education for young people at the Al-Ittihad mosque. This type of research is qualitative research. Data collection techniques in this study are observation, interviews, and documentation. The data analysis techniques used were data reduction, data presentation, drawing conclusions. After the research was carried out, the results obtained were that the Kenaziran Mosque Agency (BKM) played a very important role in every activity related to the mosque, the role of BKM was very strategic in the formation of religious youth in mosques and as a efforts to develop good morals by involving them directly in various activities in the mosque.
Strategi Pemasaran Syariah Dalam Upaya Menarik Minat Nasabah Pada Bank Wakaf Mikro Pesantren Mawaridussalam Pratama, Risky; Edi, Sarwo
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.v4i1.4852

Abstract

This research was conducted to determine the sharia marketing strategy of the Mawaridussalam Islamic Boarding School Micro Waqf Bank in an effort to attract customers. Informants in the research are the Head of Management, Supervisor, and Operations Manager. Research methods used by collecting data, namely observation, interviews, and documentation. The discussion technique used in this research is qualitative descriptive. The results of this study show that in the implementation of sharia marketing strategies at the Mawaridussalam Islamic Boarding School Micro Waqf Bank by doing how to select prospective customer criteria, Muslim women who wear hijab and are married, behave well, have a business, and by approaching strategies with ustadzh, village heads, and study mothers in order to socialize to the community and business actors about what a Micro Waqf Bank is. As for the constraints and obstacles in the training process, prospective customers are still selfish, lack of care, especially when conducting socialization.
Pengaruh Metode Inkuiri Dengan Bantuan Audio Visual Terhadap Hasil Belajar Agama Islam di SMP Swasta YP Utama Harahap, Kurnia Febriani
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.v3i4.4977

Abstract

Education is the main factor in efforts to advance the nation. Overall, education is part of a country's progress. The inquiry method can be classified as a relatively new method that has been offered by education experts. This inquiry method is considered relevant today, because its function can really ignite students' creativity in thinking and reasoning activities.  This type of research is quantitative research. The location of this research was carried out at YP UTAMA PRIVATE SMP SCHOOL on Jalan Suluh No. 80A, Sidorejo Hilir, Kec. Medan Tembung, Medan City. When this research was carried out in March 2023. This inquiry method research with audio visual assistance had an influence on student learning outcomes at SMP YP UTAMA with the average posttest score (after using the method) being 77 while the average pretest score (before using method) has an average value of 58. The hypothesis results using Test-Test show that the sample results show that the T-2tailed significance value is <0.001 <0.05, so it is in accordance with the basis for decision making. Ho is rejected. Meanwhile, the tcount value is -4.627 < ttable is 2.021, then Ho is accepted.
Pengaruh Pengetahuan Investasi Terhadap Minat Mahasiswa Berinvestasi Pada Galeri Investasi Syariah FAI UMSU Isha Puri Kaniza; Khairunnisa Khairunnisa
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.v3i4.4958

Abstract

This study aims to determine and analyze the influence of investment knowledge on student interest in investing in Sharia investment Gallery FAI UMSU. The type of research in this study is quantitative with associative approach. The population of this study is FAI students who are registered in the Sharia investment Gallery. Sample selection method using saturated smpling, the number of samples used is 33 sample data. Prior to the study, first conducted instrument trials with validity test and reliability test. Prerequisite test analysis includes normality test. Data analysis method using simple linear regression. investment knowledge of 3.787 for 5% error Test 2 parties and df = n-k (33-2 = 31), obtained ttable 2.039. In this case count = 3.787 > table = 2.039.Furthermore, it can also be seen that the probability value of T, namely sig is 0.001 while the significant level of ③ previously determined is 0.05, the sig value is 0.001 < 0.05 so that it can be concluded that investment knowledge has an effect on investment interest.
Analisis Penerapan Sistem Informasi Akuntansi Klaim Jaminan Kematian Studi Kasus AJB Bumiputera 1912 Kantor Wilayah Medan Yolanda Tawabina; Yenni Samri Julianti Nasution; Nurwani Nurwani
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.v3i4.4758

Abstract

This study aims to determine and analyze the application of Accounting Information System of death insurance claims at AJB Bumiputera 1912 Medan Regional Office. This type of research is qualitative research. The subjects of this study were insurance customers and staff employees. The data of this study were collected through interviews and document studies. The primary Data came from customer interviews and related staff employees, while the secondary data came from books, journals and documents. The method of analysis used is descriptive qualitative. The results of this study indicate the implementation of the Accounting Information System of death insurance claims at AJB Bumiputera 1912 Medan Regional Office has been using a computerized system in accordance with existing regulations. It is based on the elements that are the basis for the implementation of an adequate accounting information system in the form of forms and records. The effectiveness of the death insurance claim system at AJB Bumiputera 1912 Medan Regional Office as a whole has not been effective. The number of obstacles to the Accounting Information System filing a death insurance claim at AJB Bumiputera 1912 Medan Regional Office can be seen by the number of insurance participants who filed claims did not complete the documents in accordance with the requirements that have been determined so as to slow down the process of disbursement of claims. Barriers to computer systems that sometimes experience buffering and the use of digital systems to support the activities of the company and customers have not been realized.
Penggunaan Media Grafis Dalam Pembelajaran Fiqih Untuk Mempermudah Pemahaman Siswa Kelas 9 di MTsN Karo Tarigan, Iga Mawarni Br; Kasduri, Mario
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.v3i4.4916

Abstract

In the learning process, teachers must use the right materials and media, because they are an important part of the process of learning that can facilitate student understanding, one of the learning media that can help students understand is the graphic media. The study aims to find out how the use of graphic media in Fiqih learning to facilitate the understanding of 9th grade students at MTsN Karo. The type of research conducted by researchers is a type of qualitative research with a descriptive qualitative approach. The data obtained in the form of photographs, documentation and interviews. The results of the study are research on the use of graphic media in Fiqih learning at MTsN Karo has found that it is effective in facilitating the learning of students of Class 9. The use of graphic media by teachers and students is crucial because it can significantly improve the learning process. Teacher and student motivation in using the graphic medium is also important, because it helps them understand the material better and engage with the teacher's explanation. The study also found that the use of the graphical media increases student interest and involvement, making it a significant and beneficial factor in learning. The study concludes that graphic media can be a useful tool in teaching Fiqih.
Wisata Petualangan: Menguji Faktor Pendorong Niat Berkunjung Wisatawan Pada Destinasi Wisata Pohan, Muhammad Yasir Arafat
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.v4i1.4726

Abstract

Indonesia is a country that has stunning natural beauty, as evidenced by its famous tourist destinations and even become a destination for foreign tourists such as Bali, Lombok, Labuan Bajo, Lake Toba and others. With so many nature-based tourist destinations, of course it is an opportunity to be able to increase local and foreign tourist visits. In order to increase tourist intention to visit, it is necessary to know the driving factors for the emergence of tourist intention to visit. This study aims to examine the factors driving the intention to visit adventure tourists in Indonesia. Intrinsic motivation, destination image and attitude are used as predictors in this study which are then tested for their effect on the intention to visit adventure tourists in Indonesia. This study used a quantitative approach using a questionnaire instrument which was distributed to 150 respondents, the questionnaire was distributed via the Google form link to make it easier to reach many respondents. Data were analyzed using Structural Equation Modeling-PLS. The test results show that intrinsic motivation, destination image, attitudes, subjective norms have a positive and significant influence on the intention to visit adventure tourists in Indonesia.
Analisis Strategi Pengelolaan Wakaf Sebagai Bisnis Sosial Islam Pesantren Nurul Iman Khoirun Nisa; Sarwo Edi
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.v3i4.4871

Abstract

This study aims to analyze Waqf Management Strategy as Islamic Social Business at Nurul Iman Islamic Boarding School. at the Nurul Iman Islamic Boarding School, the data source for this research is primary data obtained from observation and interviews, the data analysis technique used in this study is SWOT analysis, while the result of this research is that the Nurul Iman Islamic Boarding School has Waqf that can be empowered and Waqf is Still can be developed, the weakness in the form of unproductive human resources and unproductive management, has the potential for waqf which can still develop, has the potential to attract more donations and waqf can be used as a business unit, and the main threat is public distrust and a lack of socialization/work from other institutions.
Pengaruh Experiental Marketing Dan Brand Trust Terhadap Loyalitas Nasabah Dengan Kepuasan Nasabah Sebagai Variabel Intervening Sindi Sihombing; Zuhrinal M Nawawi; Atika Atika
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.v3i4.4990

Abstract

This research aims to determine the influence of Experintal Marketing and Brand Trust on consumer loyalty with consumer satisfaction as an intervening variable, the external variables used in this research are Experintal Marketing and Brand Trust, while the intervening variables in this research are consumer satisfaction and the endogenous variables in this research customer loyalty, this research was conducted at Bank Syariah Indonesia Kcp Simpang Limun, the data collection method was carried out through distributing questionnaires, data analysis techniques used descriptive analysis and path analysis, the path results showed that the variables Experintal Marketing and Brand Trust had a significant effect on customer satisfaction of 22,760 %. and the Brand Trust variable has a significant influence on consumer satisfaction of 8.589%. The total influence of the variables Experintal Marketing and Brand Trust, and consumer satisfaction on consumer loyalty has an effect of 1.1025%. The Experimental Marketing variable has no direct effect on consumer loyalty at 6.93%, while the consumer satisfaction variable has a significant effect on consumer loyalty at 1.1025%.
Implementasi Program Islamic Character Building (ICB) Dalam Membentuk Karakter Islami Siswa di SMPIT Nurul Azmi Medan Alfi Zan Nur; Nadlrah Naimi
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.v3i4.4973

Abstract

This study aims to determine the implementation of the Islamic Character Building (ICB) program in shaping the Islamic character of students at SMPIT Nurul Azmi Medan. The objectives of this Islamic Character Building Program are: 1) To describe the Implementation of the Islamic Character Building Program at SMPIT Nurul Azmi Medan. 2) To describe the purpose of the Islamic Character Building Program at SMPIT Nurul Azmi Medan. 3) To analyze what factors support and hinder the Islamic Character Building Program at SMPIT Nurul Azmi Medan. This research uses a qualitative approach with a descriptive research type. The data collection methods used are observation, interview, and documentation methods. The results showed that the ICB Program at SMPIT Nurul azmi Medan is an effective program to be implemented in shaping and building students' Islamic character. Supporting factors in this program are the readiness of the material that has been designed, the availability of infrastructure, the cooperation between the principal, teachers and parents, and the active role of students in participating in program activities. The inhibiting factor is the lack of socialization to new educators about the use of applications that support the Islamic Character Building (ICB) Program and the limited time for the supervising teacher to deliver the existing material.

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