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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 Gaya Kepemimpinan Dan Motivasi Kerja Terhadap Kinerja Karyawan Dalam Perspektif Islam (Studi Kasus Bank Muamalat Balai Kota Medan) Nasution, Rahmi Andini; Mujiatun, Siti
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.v4i1.4842

Abstract

This research was conducted with the aim of analyzing the effect of leadership style and work motivation on employee performance in an Islamic perspective (a case study of bank muamalat city hall of Medan). The research method used in this study is quantitative research and data collection techniques in this study using a questionnaire. The data analysis used in this research is data quality test, classic assumption test, multiple linear regression test, hypothesis test and determination test. Based on the results of the study, it was shown that the variable t (partial) test results showed that the significant value of leadership style (X1) on employee performance at Bank Muamalat Balai Kota Medan (Y) was 0.001 <0.05 and the value of t count was 4.301 > t table  2,012 ,so Ho1 is rejected and Ha1 is accepted. As for seeing the magnitude of the influence of leadership style on employee performance at bank muamalat, look at the "Beta" table in the Standardized Coefficients column. From the table above, it is obtained that the Beta for the leadership style variable (X1) is 0.531 or 53.1%. This means that there is a significant influence of leadership style on employee performance. The results of the t (partial) test show that the significant value of work motivation (X2) on employee performance at bank muamalat (Y) is 0.000 <0.05 and the t count  value is 4.108 > t table 2,012, then Ho2 is rejected and Ha2 is accepted. This means that partially there is significant influence from work motivation (X2) on employee performance at bank muamalat (Y). From the table above, it is obtained that the Beta value of the work motivation variable (X2) is 0.514 or 51.4%. This means that there is a significant influence of work motivation on employee performance.
Pengaruh Citra Bank Terhadap Keputusan Nasabah Dalam Mengambil Pembiayaan Dengan Pelayanan Sebagai Variabel Moderating Pada PT. BPRS al-wasliyah Medan Tahun 2021 Lubis, Dini Syafitri; Arif, Muhammad; Syahriza, Rahmi
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.v3i4.4939

Abstract

This research aims to determine (1) The influence of banking image on customer decisions in taking financing at PT. BPRS Al-Wasliyah Medan; (2) The Influence of Banking Image on Customer Decisions in Taking Financing with Services as a Moderating Variable at PT. BPRS Al-Wasliyah Medan. The method used in this research is a quantitative method. The results of the analysis of the influence of the Banking Image variable (X) on the Customer Decision variable in Taking Financing (Y) obtained a value of t = 2.984 (df = 80-3 = 77; t table = 1.99125); (tcount > ttable), with a significant level of 0.001 < 0.05. The results of this research indicate that banking image has a significant positive effect on customers' decisions in taking out financing at BPRS Al-Washliyah Medan by 32.8%. The results of the analysis of the influence of the banking image variable (X) on the customer decision variable in taking financing (Y) which is moderated by service, obtained a value of t = 2.037 (df = 80-3 = 77; t table = 1.99125); (tcount > ttable), with a significant level of 0.005 < 0.05, as a result hypothesis two (H2) is accepted. The results of this research provide an indication that service is able to moderate the influence of banking image on customer decisions in taking financing by 54.9%.
Analisis Rasio Likuiditas, Solvabilitas Dan Profitabilitas Sebagai Alat Pengukur Kinerja Keuangan Pada PT. Telkom Indonesia, Tbk Tahun 2017-2021 Saragih, Rini Maretha; Rokan, Mustafa Kamal; Inayah, Nurul
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.v4i1.4742

Abstract

This study aims to determine how the company's financial performance is assessed through analysis of liquidity ratios, solvency and profitability of the company PT. Telkom Indonesia Tbk in 2017-2021. The research method used is a quantitative descriptive method using measurements of liquidity ratios, solvency and profitability. Based on the research results, the liquidity ratio in 2017-2021 the company's financial performance is said to be not good because the company is unable to cover its short-term liabilities using the company's current assets. Based on the solvency ratio for 2017-2021, the company's financial performance is in good condition, which can be seen from the low percentage of the ratio, which indicates that the company is getting better at paying off its obligations. Based on the profitability ratios for 2017-2021, the company's financial performance is in good condition because the company's ability to generate profits is quite high from sales made by the company.
Analisis Faktor-Faktor Yang Menyebabkan Masyarakat Memilih Pembiayaan Dengan Sistem Tanggung Renteng di PT. Permodalan Nasional Madani (Persero) (Studi Kasus Kota Binjai) Ade Dea Putri Pratiwi; Hendra Harmain; Nuri Aslami
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.v3i4.5001

Abstract

PT Permodalan Nasional Madani (Persero) with its PNM Mekaar service has several advantages that make it more attractive than other Bank products in the view of the people of Binjai city, such as the implementation of a rent-sharing system, free collateral as well as other factors in the form of product knowledge and promotions that are considered influential on people's purchasing decisions. This research was conducted with a type of descriptive quantitative research, the population in this study is the people of Binjai city, especially underprivileged women who take financing with a rent-sharing system at PT PNM, samples were taken by accidental sampling technique, selected samples as many as 100 respondents. Primary data collection using questionnaires. The analytical techniques used in this study are Validity Test and Reliability Test, Classical Assumption Test, Multiple Linear Test and Hypothesis Test. PT Permodalan Nasional Madani (Persero) with its PNM Mekaar service has several advantages that make it more attractive than other Bank products in the view of the people of Binjai city, such as the implementation of a rent-sharing system, free collateral as well as other factors in the form of product knowledge and promotions that are considered influential on people's purchasing decisions. This research was conducted with a type of descriptive quantitative research, the population in this study is the people of Binjai city, especially underprivileged women who take financing with a rent-sharing system at PT PNM, samples were taken by accidental sampling technique, selected samples as many as 100 respondents. Primary data collection using questionnaires. The analytical techniques used in this study are Validity Test and Reliability Test, Classical Assumption Test, Multiple Linear Test and Hypothesis Test.Based on the results of the analysis obtained shows that the variables of product knowledge (X1), promotion (X2), rent responsibility system (X3) together have an effect with a significance value shown of 0.000 < 0.05 it is known that the Fcalculate value is smaller than the table of 36.077 > 2.698. The value meets the requirements so that there is a simultaneous significant influence on decision making (Y).PT PNM Binjai unit should continue to maintain the factors that become the community's benchmark in taking financing, especially the factor of implementing a rent responsibility system that is considered good if it is in conducive conditions.
Implementasi Metode Jama’ Berbantu Media Audio Pada Program Hapalan Qur’an Siswa di MAN Pematang Siantar Tika Wulan Sari; Junaidi Junaidi
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.v3i4.4905

Abstract

The background of this research is that there are still many students who often forget to memorize the Qur'an due to lack of concentration. Therefore, researchers want to conduct research to determine the effectiveness of the methods and tools used in implementing the Qur'an memorization program at MAN Pematangsiantar. The formulation of the problem discussed in this research is how to plan, implement, and overcome the obstacles faced in implementing the Qur'an memorization program using the jama` method assisted by audio media at MAN Pematangsiantar. The aim of this research is to find out how the planning process, implementation, and obstacles faced during the Qur'an memorization program using the jama` method assisted by audio media were implemented. This type of research is qualitative research using a descriptive approach. This means that the data collected is not in the form of numbers but rather in the form of interview scripts, field notes, and pictures. To obtain accurate data, researchers used data collection techniques in the form of observation, interviews, and documentation. Research analysis used by researchers involves data reduction, data presentation, and drawing conclusions. The research results obtained are as follows: Planning the Qur'an memorization program at MAN Pematangsiantar is an activity of determining a series of activities that will be carried out in order to achieve the goal and determining the methods that will be used, time/schedule of activities, and content/material of activities so that the program runs well and does not interfere with the student learning process. The implementation of the Qur'an memorization program at MAN Pematangsiantar using the jama` method assisted by audio media is currently running quite well, and the method used is deemed appropriate to assist students in implementing the Qur'an memorization program. The obstacles faced during the process of implementing the Qur'an memorization program using the jama` method are that students often forget the verses they previously memorized. The timing of implementing the Qur'an memorization program is also an obstacle because it is feared that it will disrupt the student's learning process.
Strategi Guru Akidah Dan Akhlak Dalam Meningkatkan Kedisiplinan Belajar Siswa di MTS Nurul Iman Padang Reba Fadillah, M. Ihsan; Hasbi, Syaukhani
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.v4i1.4866

Abstract

This thesis discusses about Teachers' Strategy of Akhlak In Improving Student Discipline In Madrasah Tsanawiyah Nurul Iman Padang Reba Regency, this research is a qualitative research by using primary and secondary data source. To obtain the data the researcher use Obsevation, Documentation, and interview method. The purpose of this study is to find out how the state of student learning discipline, constraints of moral teachers, and how the strategy of moral aqid in improving student learning discipline The result of the research shows that the condition of student learning discipline in Madrasah Tsanawiyah Nurul Iman Padang Reba  is still weak student intereststudents lack self introspection, and still weak student punishment. Constraints of teachers ie students like to make noise in the classroom, there are students who smoke and bring mobile phones and ditching into the classroom. The teacher'sstrategy is to provide guidance, the teacher gives advice, and the teacher sanction the students who violate the discipline.
Komunikasi Orang Tua Terhadap Anak Perempuan Tentang Kesetaraan Gender di Desa Pargarutan Jae Kecamatan Angkola Timur Kabupaten Tapanuli Selatan Romadona, Syahrul; Sikumbang, Ahmad Tamrin; Harahap, Suheri
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.v3i4.4978

Abstract

This research is motivated by the phenomenon of increasing gender equality for girl in Pargarutan Jae Village. The aim of this research is to determine the communication used by parents towards girls about gender equality and girls' responses to parents' communication about gender equality. This research uses a qualitative method with a descriptive approach. In collecting data, researchers used observation, interview and documentation data collection techniques. The informants in this research were 15 (fifteen) people from 5 (five) families (father, mother and one daughter). The research results obtained are first, related to parents' communication with girls about gender equality, it was found that parents when communicating with girls applied an attitude of openness, empathy, supportiveness, positive attitude and equality. Parents also began to let go of the influence of the patrilineal and rigid Batak Angkola culture on women. Second, related to girls' responses to parental communication about gender equality, it was found that girls felt equality so that they had the same access, participation, control and benefits as boys.
Peran BPRS Al-Washliyah Dalam Mengangkat UMKM Melalui Program Pembiayaan Syariah Periode 2016-2020 Andriani, Dwi; Firman, Dody
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.v3i4.4959

Abstract

This research aims to determine the role of PT. BPRS Al-Washliyah Medan in Raising Micro, Small and Medium Enterprises (MSMEs) through sharia financing programs, to find out the number of customers receiving MSME financing nationally and to find out the level of distribution of mudharabah financing from 2016 to 2020. This research is qualitative research. The analytical approach is qualitative descriptive analysis. The data collection techniques used were documentation and interview techniques. The conclusion of this research is that the role of BPRS Al-Washliyah in raising MSMEs can be seen from three things, namely the role of Islamic banks in developing MSMEs which can be seen from the availability of MSMEs  financing products, monitoring financing and business development, and the capital building for MSMEs that will be provided. the bank, namely in the form of management assistance and business supervision for customers. The obstacles to BPRS Al-Washliyah in increasing its role in the MSMEs  sector in Medan are capital that does not yet meet all business capital needs, collateral as a condition for obtaining financing that is too large, making it difficult for customers to borrow money at the bank, as well as the existence of other sharia banks that offer similar products and Conventional banks offer the same products with low interest which causes competition among these banks. The solution provided is that Indonesian Sharia Banking has a significant role in the national economic system by providing financing to MSMEs entrepreneurs so that they continue to operate and are able to improve people's welfare. Another solution to the problems that arise is to reduce the value of the collateral.
Analisis Strategi Penyaluran Dana Zakat Infaq Sedekah Untuk Mensejahterahkan Masyarakat Pada Rumah Yatim Medan Lubis, Dian Ariska; Amsari, Syahrul
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.v4i1.4817

Abstract

The purpose of this study is to find out the strategy carried out by the Medan Orphan House in channeling zakat infaq alms funds. The author found several problems that occurred when distributing zakat infaq alms funds, namely the uneven distribution of zakat infaq alms funds where distribution was only given to those who really needed it, but there were people who cheated so they could get help. The author uses the field observation method in his research by using interviews and documentation. The results in this study indicate that implementing the strategy is the key to success in channeling ZIS funds. The strategy implemented by Laznas Rumah Yatim in channeling ZIS funds for the welfare of the community includes distribution targets, distribution objects, planning for zakat distribution and methods for distributing zakat. The results of the study show that the Medan Orphanage has succeeded in distributing zakat, infaq, alms funds to mustahik in need.
Pengaruh Penerimaan Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Karo Evida Rahimah; Budiman Rosyadi Nasution; Ujang Abdullah; Subaktiar Subaktiar; Radiah Radiah
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.v3i4.4919

Abstract

Analysis of research to prove whether local tax revenues affect the local revenue (PAD) Karo. The Data used is the annual report of Karo regency during the period 2005-2021, which is published through the website. The method of analysis used in this study is a quantitative method. The results of this study indicate that local tax revenues have a significant effect on the local revenue (PAD) Karo.

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