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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 Pembayaran Premi Pada Asuransi Syariah (Studi Kasus di PT. Sunlife Cabang Medan) Hafnisa, Hafnisa; Syahriza, Rahmi
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 3: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i3.2599

Abstract

This study aims to analyze the calculation model of insurance premium rates of savings and non-savings products against market segmentation and profitability. This research method uses qualitative descriptive. Regarding the characteristics of savings products, it is more appropriate to apply them to individual segmentation, while non-deposit products are more appropriate if they are marketed to groups or companies. Companies that invest at a high rate of return will use relatively less debt. A high rate of return will allow them to finance most of the finances when they need funds collected from internal activities.
Manajemen Resiko Gadai Emas Pada UPS PT. Pegadaian Syariah Panyabungan Kota Mhd Yahya; Dina Aulia Nasution; Annio Indah Lestari Nasution
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.2701

Abstract

The background of the research is based on the high level of public interest in Islamic gold pawning products as a result of risk management being the primary focus to be carried out. The risk that often occurs is the risk of being financed, especially the financing of gold pawns. The risk of this gold mortgage financing is the primary focus of UPS PT. Panyabungan Kota Sharia Pawnshop, especially Panyabungan Kota UPS, in conducting data screening for financing applications. This limitation resulted in several stages of financing that were accidentally or intentionally skipped to increase the speed of the financing process.The approach used is already qualitative with the study of the problem method. This study uses primary (primary) and secondary (supporting) data. Information from the main data sources in qualitative research can generally be explored more deeply through observation and interview techniques. As a result of the research, it can be concluded that UPS PT. Panyabungan City Syariah Pawnshop in gold pawn risk management can be from the risk management process, namely, risk, risk measurement, risk monitoring, and risk management. In mitigating especially for gold pawn transactions, namely, including risk of gold diagnosis accuracy, risk mitigation of gold price declines, risk mitigation gold storage. As well as minimizing risks that may occur, namely by monitoring, training and monitoring internal risks.
Pengaruh Personal Selling Agen Dan Kualitas Produk Terhadap Keputusan Pembelian Nasabah Pada PT.Sun Life Financial Cabang Medan Maisyaroh, Elvira; Syahriza, Rahmi
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 4: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i4.2641

Abstract

The insurance business is growing in Indonesia, causing fierce competition. Consumer behavior in the purchase process begins with the purchase interest where consumers get information, references and even compare one product with another before making a purchase. This study aims to examine empirically the influence of (1) personal sellingagen and product quality on purchasing decisions, (2) personal selling on purchasing decisions, (3) product quality on purchasing decisions. The research design used is causal quantitative research design. The method of data collection using questionnaires, which were then analyzed using multiple regression with classical assumption test. The sample in this study are customers of PT.Sun Life Financial Medan branch that purchased at least two different and similar programs involving 94 respondents. The results showed that there is a simultaneous relationship of personal selling and product quality to the purchase decision of 0.785; there is a partial significant effect of personal selling on the purchase decision of 0.445; and there is a partial significant effect of product quality on the purchase decision of 0.173. Thus it can be concluded that the existence of a good personal selling process and product quality in accordance with customer needs will affect the customer's decision in choosing insurance.
Pengaruh Brand Image Dan Brand Trust Terhadap Loyalitas Pelanggan Pada Toko Otomotif Putra Jaya Labuhanbatu Selatan Sari, Monika
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 2: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i2.2776

Abstract

We are a company engaged in the procurement of goods and services industry. The data set was carried out by distributing questionnaires and distributed to 50 research samples, namely Putra jaya automotive store consumers. Data analysis in this study using the help of SPSS version 20. Multiple linear regression analysis, multiple linear regression analysis, multiple linear regression analysis, multiple linear regression analysis, and multiple regression analysis. The results showed that the brand image has a positive effect on customer loyalty it can be seen from the value of t count>t table (3,523 > 2,010), brand image has a positive effect on customer loyalty it can be seen from the value of t count > t table (5,538>2,010), brand image and brand trust F table (48,918 > 3,20).
Peran Kerjasama Tim dan Kefektivitasan Komunikasi Interpersonal Kinerja Divisi Transaction Processing pada PT. Bank Tabungan Negara (Persero) Tbk Kc. Medan Ananda, Fitri Tia; Rahmadhani, Sri
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i1.2731

Abstract

In a world of work that involves many people, of course the role of teamwork is needed. This also applies to the performance procedures at PT. Bank Tabungan Negara (Persero) tbk KC Medan, in which there are many work divisions, so it must create teamwork that builds each other. Teamwork can be started with strategies that are formed through good communication between employees. communication that is formed is not only formal, but sometimes interpersonal communication is very effective to play. A relaxed demeanor but still in a serious condition in interpersonal communication, making it easier for employees to be able to improve teamwork. From the strategies carried out by employees, they can find out the process without obstacles and also advance the activity system in the Transaction Processing Division in processing and entering data in an orderly and neat manner. This level of performance will be a feedback process on previous performance, can improve employee performance in the future.
Analisis Pembayaran Premi Dalam Asuransi Jiwa Pada PT. Sunlife Financial Cabang Kota Medan Nur Marpaung, Deri Arifin; Syahriza, Rahmi
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 4: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i4.2610

Abstract

Premium is a sum of money paid by the insured to the insurer (insurance company) whose amount has been determined, in order to protect the possibility of an unwanted risk in the future. The problem involved in this study is life insurance because life insurance takes into account Life Protection or takes into account when a person will die and can survive it is necessary an analysis related to time. This type of research is field using qualitative descriptive method. The research subject is PT.Sunlife Financial Medan City Branch. The primary data in the form of information related to the calculation of insurance product premiums, market segmentation applied to certain products and financial statement data of insurance companies in accordance with the products offered.Referring to some of the policies presented, the price of Sun Life insurance premiums starts from Rp.90-Rp.270 thousands per month. The whole concept of insurance requires its participants to make regular payments or make insurance contributions called as insurance premiums.
Peran Pembiayaan Dan Bimbingan Kepada Usaha Mikro Kecil Dan Menengah (UMKM) Sebagai Solusi Dalam Meningkatkan Produktivitas Usaha Pada UMKM Kota Medan Romi Alhadid Rangkuti; Sri Ramadhani
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.2716

Abstract

The problems faced by MSMEs are quite complex, namely the low productivity of MSMEs caused by the low quality of human resources of MSMEs, especially in the field of Management, Mastery of technology, and marketing. In addition, MSMEs are also faced with limited access to productive resources, especially to capital, technology, information and markets. Lack of capital of MSMEs, because in general, small and medium enterprises are private businesses or companies that are closed, which rely on capital from owners of very limited amounts, while loan capital from banks or other financial institutions is difficult to obtain, because the administrative and technical requirements requested by banks cannot be met. Community service activities carried out to increase awareness of MSMEs related to financing problems and maximize the productivity of MSMEs activities by taking advantage of opportunities for bank credit facilities, cooperative assistance, and 3rd party funding providers in helping develop MSMEs to increase and maximize Small Business Loans which is a solution to the problem of financing MSMEs to develop and advance. Responding to the cooperation of MSMEs in preparing short-term business planning, preparation of business development proposals as well as facilities and mediation of access to financial institutions and various financing sources and financial management carried out with MSMEs at the time of this technical guidance.
Pengaruh Kualitas barang Terhadap Kepuasan Konsumen (Studi Kasus pada Toko Yoorihana Melalui Aplikasi Shopee) Yona Melia
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i2.2687

Abstract

There are several factors that affect consumer satisfaction, one of which is the quality of the product. Based on the satisfaction assessment data at the Yoorihana store through the Shopee application, from 5 assessment scales, there are some consumers from the yoorihana store who provide less assessment of shopping satisfaction through the Shopee application so that the satisfaction assessment results at the store are not included in the best category. This study aims to determine the effect of product quality on consumer satisfaction in Yoorihana store through shopee application. This study used primary data obtained from the distribution of questionnaires containing 13 statements to 37 consumer samples. This study is descriptive, quantitative, and the influence of analysis in this study using simple linear regression analysis. The results showed that the variables on product quality had a significant influence on employee satisfaction of 41.6%. 
Analisis Rencana Strategis BPPRD Terhadap Rencana Pembangunan Jangka Menengah Daerah Sumatera Utara Hamtheldy, Raihan Zaky; Harahap, Muhammad Ikhsan
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 4: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i4.2655

Abstract

Strategic Plan (RENSTRA) is the first step to measuring the performance of government agencies, therefore human resources and other resources are needed to be able to answer the demands of the times. To achieve the goals and objectives of the North Sumatra Provincial Tax and Levy Management Agency, appropriate and sustainable operational strategies and policies are needed to achieve the agreed goals. Another thing that is also expected in the preparation of the Strategic Plan of the North Sumatra Provincial Tax and Levy Management Agency in 2019-2023 is set with the intention to provide direction as well as guidelines for all officials of the North Sumatra Provincial Tax and Levy Management Agency in building mutual understandings, agreements and commitments to realize the vision and mission of the North Sumatra Provincial Tax and Levy Management Agency on an ongoing basis. Realizing synergistic and integrated regional development planning between the North Sumatra Provincial Government and the North Sumatra Provincial Tax and Levy Management Agency and the Regional Revenue Management Technical Implementation Unit as well as the Technical Management Unit of the Regional Revenue Operational Service Center and the Extension Technical Management Unit.
Strategi Komunikasi Customer Loan Service Dalam Pelayanan Kredit Nasabah pada PT. Bank Tabungan Negara (Persero) Tbk Kc. Medan Lily Nur Indahsari; Zainarti Zainarti
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.2752

Abstract

Communication strategy is an important element in a communication process, including in customer credit services by customer loan services at PT. Bank Tabungan Negara (Persero) TBK KC Medan. This is a fundamental element in order to achieve effective communication in the credit service process for customers. The study used a qualitative approach with a qualitative descriptive method. The data were collected through observation, interviews, and document studies. The results of this study indicate that the communication strategy is very important and is always considered in the service of the customer loan service at PT. Bank Tabungan Negara (Persero) TBK KC Medan. The communication strategy applied is aimed at achieving communication effectiveness. The stages of the communication strategy are carried out through four stages, namely the stage of knowing the audience, determining the message, determining the method, and selecting and selecting media. All these stages are carried out by the customer loan service staff of Bank BTN KC Medan in order to achieve maximum communication and service effectiveness for customers.

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