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Journal of Management, Economic and Accounting (JMEA)
Published by Pusdikra Publishing
ISSN : -     EISSN : 29628024     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Published by CV. Pusdikra Mitra Jaya on a regular basis with the aim of disseminating the results of research, study, and development in the economic and financial fields, particularly in the field of 1. Management 2. Economy 3. Accounting 4. Taxation 5. Finance 6. Business law capital market
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 102 Documents
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Pengaruh Mobile Banking Service dan Customer Perceived Value Melalui Customer Satisfaction Terhadap Customer Loyality: (Bank Syariah Mandiri Kantor Cabang Pembantu Krian) Novy, Djowan Naly; Maknuun, Lu’lu’il; Aftian, Rahman Yusri
Journal of Management, Economic and Accounting (JMEA) Volume 2 Issue 4 November 2023
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jmea.v2i4.1825

Abstract

Tujuan dari adanya penelitian ini yaitu untuk mengetahui pengaruh mobile banking dan nilai pelanggan melalui kepuasan nasabah terhadap loyalitas nasabah. Pendekatan yang yaitu pendekatan kuantitatif yang menggunakan data primer. Populasi dalam penelitian ini adalah nasabah Bank Syariah Mandiri KCP Krian yang menggunakan mobile banking. Sampel penelitian diambil dengan menggunakan metode Nonpropability Sampling. Analisis data dalam penelitian ini menggunakan menggunakan tools Smart PLS 3. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif signifikan mobile banking service terhadap kepuasan nasabah. Terdapat pengaruh positif signifikan nilai pelanggan terhadap kepuasan nasabah. Terdapat pengaruh positif signifikan kepuasan nasabah terhadap loyalitas nasabah. Tidak terdapat pengaruh positif signifikan mobile banking service terhadap loyalitas nasabah, namun terdapat hubungan tidak langsung mobile banking service terhadap loyalitas melalui kepuasan nasabah. Terdapat pengaruh positif signifikan nilai pelanggan terhadap loyalitas nasabah, serta terdapat hubungan tidak langsung mobile banking service terhadap loyalitas melalui kepuasan nasabah.
Pengaruh Harga Pada Kualitas Terhadap Penjualan Kemiri Menurut Hukum Islam: (Studi Kasus Pasar XII Kelurahan Binjai Serbangan Kecamatan Air Jomankabupaten Asahan) Nasution, Syahrul; Nurwandri, Andri; Atikah, Dewi
Journal of Management, Economic and Accounting (JMEA) Volume 2 Issue 4 November 2023
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jmea.v2i4.1856

Abstract

Price is the value of a good or service which is measured by the amount of money spent by the buyer to obtain a combination of goods or services and their services. The problem formulation in this research is: How to know the quality of candlenut products in Pasar XII, Binjai Serbagan District, Kec. Joman Water. What is the quality and price of candlenut products at Pasar XII, Binjai Serbagan District, Kec. Air Joman. and how does price influence product quality from an Islamic perspective on candlenut sales at Pasar XII, Binjai Serbagan District, Kec. Joman Water. The research method for this type of thesis research is field research and field observation to obtain the desired data. Apart from that, it is also based on library research, using qualitative research methods, where the stages of data collection, data processing and data analysis are carried out simultaneously and interactively. From the results of the author's research it can be seen that: From the results of the hypothesis test (t test) regarding price versus quality regarding the price of candlenut products at Pasar XII, Binjai Serbagan District, Kec. Air Joman, it was stated that there was a significant positive influence of price on candlenut purchasing decisions (t count of 2.746 > t table of 1.68385). while the coefficient of determination value which is the result of R square is 0.159 namely 15.9% and the remaining 84.1% which is influenced by other variables not examined in this research.
Integrasi Prinsip Maqashid Syariah Dalam Sistem Pajak Desa Untuk Meningkatkan Kesadaran Wajib Pajak Bumi Dan Bangunan: (Studi Kasus di Desa Punggulan Teratai Kecamatan Air Joman Kabupaten Asahan) Khomsi, Yulfiza; Nurwandri, Andri; Isma, Muhammad Abduh
Journal of Management, Economic and Accounting (JMEA) Vol. 3 No. 1 (2024): Volume 3 Issue 1 February 2024
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jmea.v2i4.1859

Abstract

Penerimaan pendapatan Negara Indonesia terbesar adalah dari sektor pajak. Sebagai anggaran (budgetair) , pajak memiliki fungsi utama untuk sumber pembiayaan negara yang digunakan untuk masukan dana ke dalam kas Negara sesuai UU yang berlaku, pajak juga sebagai alat pengatur (regulerend) dal alat stabilitas redistribusi perdagangan yang berfungsi untuk pembangunan infrastruktur negara. Adapun rumusan masalah dalam penelitian ini yaitu : Bagaimana kesadaran hukum masyarakat Desa Punggulan dalam membayar pajak bumi dan bangunan, Bagaimana integrasi prinsip Maqhashid Syariah dalam sistem pajak desa untuk meningkatkan kesadaran wajib pajak bumi dan bangunan. Metode penelitian jenis penelitian skripsi ini adalah jenis field research (penelitian lapangan) serta observasi lapangan guna mendapatkan data yang diinginkan. Disamping itu juga dilandasi dengan penelitian kepustakaan, menggunakan penelitian kualitatif, dimana dalam tahap pengumpulan dta, pengolahan data, dan analisis data dilakukan secara simultan dan interaktif. Dari hasil penelitian penulis dapat dilihat bahwa : Kepatuhan Wajib Membayar Pajak Bumi dan Bangunan di Desa Punggulan Kec. Air Joman Tahun 2021-2022 mengalami penurunan karena realisasi penerimaan pembayaran pajak kurang dari target yang ditetapkan. Faktor-faktor yang mempengaruhi Kepatuhan Wajib Membayar Pajak Bumi dan Bangunan untuk membayar pajak di Desa Punggulan Kec. Air Joman yaitu tingkat kesadaran wajib yang rendah karena wajib membayar Pajak banyak yang mengabaikan pembayaran pajak, tingkat pengetahuan yang rendah mempengaruhi pembayaran karena kurang mengerti hak dan kewajibannya dalam membayar pajak sehingga wajib membayar pajak seenaknya dalam membayar pajak, pendapatan wajib membayar pajak berpengaruh dalam pembayaran pajak karena penghasilan setiap wajib membayar Pajak tidak tetap dan sanksi atau denda mempengaruhi pembayaran pajak karena tidak adanya sanksi atau denda yang diberlakukan di Desa Punggulan Kec. Air Joman membuat wajib membayar Pajak seenaknya dalam membayar pajak.
Mengembalikan Kepercayaan Masyarakan Aceh Singkil Kepada BAZNAS melalui Transparansi Teknologi Dasri
Journal of Management, Economic and Accounting (JMEA) Volume 2 Issue 4 November 2023
Publisher : CV. Pusdikra Mitra Jaya

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Abstract

Krisis kepercayaan masyarakat terhadap Badan Amil Zakat Nasional (BAZNAS) di Aceh Singkil menjadi tantangan signifikan dalam upaya optimalisasi pengelolaan zakat. Penelitian ini bertujuan untuk menganalisis penyebab menurunnya kepercayaan masyarakat, mengeksplorasi peluang penerapan teknologi dalam meningkatkan transparansi, dan merumuskan strategi untuk mengembalikan kepercayaan masyarakat. Dengan menggunakan pendekatan kualitatif dan desain studi kasus, data dikumpulkan melalui wawancara mendalam, analisis dokumen, dan diskusi kelompok terfokus (FGD) dengan berbagai pihak terkait. Hasil penelitian menunjukkan bahwa kurangnya transparansi dalam pelaporan keuangan, minimnya keterlibatan masyarakat dalam pengambilan keputusan, dan komunikasi yang tidak efektif menjadi faktor utama penyebab krisis kepercayaan. Teknologi informasi menawarkan solusi potensial melalui aplikasi berbasis web dan mobile yang dapat mempublikasikan laporan keuangan secara real-time, memfasilitasi komunikasi dua arah, serta meningkatkan efisiensi pengelolaan dana zakat. Namun, implementasi teknologi memerlukan kesiapan infrastruktur, edukasi masyarakat, dan dukungan kolaboratif dari berbagai pemangku kepentingan. Penelitian ini merekomendasikan beberapa langkah strategis, termasuk penerapan teknologi transparansi, pelibatan masyarakat dalam proses pengelolaan zakat, dan peningkatan komunikasi. Dengan strategi yang terintegrasi, BAZNAS Aceh Singkil diharapkan mampu membangun kembali kepercayaan masyarakat dan memaksimalkan potensi zakat untuk kesejahteraan umat. Penelitian ini memberikan kontribusi penting dalam pengelolaan zakat berbasis teknologi dan relevansi bagi lembaga pengelola zakat di Indonesia.
Analisis Pemberdayaan Ekonomi Keluarga Melalui Usaha Budidaya Jamur Tiram (Studi Kasus Reza Jamur Jaya Desa Sei Rotan Kecamatan Percut Sei Tuan Kabupaten Deli Serdang): Studi Kasus Reza Jamur Jaya Desa Sei Rotan Kecamatan Percut Sei Tuan Kabupaten Deli Serdang Lisna R Lubis; Batubara, Chuzaimah; Lestari, Annio Indah
Journal of Management, Economic and Accounting (JMEA) Vol. 3 No. 1 (2024): Volume 3 Issue 1 February 2024
Publisher : CV. Pusdikra Mitra Jaya

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Abstract

Reza Mushroom Jaya is one of the oyster mushroom cultivation businesses managed by Mr. Reza which is located in Sei Rotan Village, Percut Sei Tuan District. Where the oyster mushroom cultivation business is managed by the local community from the Sei Rattan village with the aim of improving the family economy. The formulation of the problem in research is how the process of empowering the family economy in oyster mushroom cultivation in Sei Rotan Village, Percut Sei Tuan District and how the community responds in Sei Rotan Village, Percut Sei Tuan District with the empowerment of this oyster mushroom cultivation business. This study aims to determine whether the Reza mushroom jaya oyster mushroom cultivation business can improve the family economy of the Sei Rotan village community and want to see how the community responds to this oyster mushroom cultivation business. The type of research used is qualitative. The data collection method used primary data and secondary data. Data collection techniques in the form of interviews and documentation. Based on the results of research conducted. With the oyster mushroom cultivation business, it can improve the family economy of the community in the Sei Rattan village, this is seen in terms of education, health and income where the income of the community before the oyster mushroom cultivation business was low and after the oyster mushroom cultivation the community's economy began to improve. From the results of research conducted, the response of the people of Sei Rattan Village to the existence of oyster mushroom cultivation is partly less enthusiastic. But other than that, some people respond positively to this oyster mushroom cultivation business, because with this oyster mushroom cultivation business it can improve their economy.
Peran Perbankan Syariah Dalam Mengimplementasikan Keuangan Inklusif Di Indonesia Syabatullah, Suryadi; Nasution, M. Irwan Padli
Journal of Management, Economic and Accounting (JMEA) Vol. 3 No. 2 (2024): Volume 3 Issue 2 May 2024
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/(jmea).v1i1.1005

Abstract

This study aims to analyze the role of Islamic banking in implementing financial inclusion in Indonesia. Financial inclusion is a process to provide access to formal finance for the poor and low income (unbankable people). This study used a qualitative and quantitative approach (mixed research). Qualitative data analysis uses an analytical technique developed by Straruss and Corbin with three major steps, namely open coding, axial coding, and selective coding. Quantitative data analysis uses comparative analysis of financial statements in 2010-2014 and analysis of financial ratios in the form of CAR, ROA, ROE, NPF, and FDR. This research proves that Islamic banking has great potential in implementing financial inclusion, as indicated by significant growth in funding and financing in 2010-2014 and the results of financial ratio analysis also show good performance and financial condition of Islamic banking.
Strategi Penyelesaian Pembiayaan Kredit Pemilikan Rumah (KPR) Bermasalah DI PT. Bank Sumut Syariah KCP Stabat Sumiati, Sumiati; Wahyuni, Sri; Sakdiah, Khairani
Journal of Management, Economic and Accounting (JMEA) Vol. 3 No. 1 (2024): Volume 3 Issue 1 February 2024
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/(jmea).v3i1.1150

Abstract

This study aims to find out, namely the implementation of mortgage financing (KPR), the factors that cause problematic housing credit (KPR) financing and strategies for solving problematic housing credit (KPR) financing at PT. Bank SUMUT Syariah KCP Stabat at PT. Bank SUMUT Syariah KCP Stabat. The research method used in this study is a descriptive qualitative research method with an empirical approach. The results of the study explain that the implementation of mortgage financing (KPR) at PT. Bank SUMUT Syariah KCP Stabat has several stages, namely completing files, financing assessment, financing decisions, contract agreements, and disbursement of funds. Factors that cause problematic financing in Home Ownership Credit Financing (KPR) products at PT. Bank SUMUT Syariah KCP Stabat consists of internal factors, namely factors originating from PT. Bank SUMUT Syariah KCP Stabat and external factors originating from the customer. Settlement of Problematic Financing in Home Ownership Credit (KPR) Financing Products at PT. Bank SUMUT Syariah KCP Stabat is carried out by means of: subrogation, sale of collateral for financing, repayment of financing by providing a reduction in arrears, settlement of civil disputes through basyarnas, collection of receivables through religious courts, auction of pre-auction financing collateral through private auction houses, legal remedies against personal guarantees ( borgtocht) and or corporate guarantee, and bankruptcy. The steps taken by PT. Bank SUMUT Syariah KCP Stabat in Troubled Housing Loans (KPR) Financing is to appoint employees to conduct customer development, conduct training on problem financing, work closely with the auction office.
Determinan Ketepatan Waktu Penyampaian Laporan Keuangan Pemerintah Daerah Di Provinsi Sumatera Utara Siregar, Riswa Holamita; Dewi, Ratna Sari; Harahap, Ardhansyah Putra
Journal of Management, Economic and Accounting (JMEA) Vol. 3 No. 1 (2024): Volume 3 Issue 1 February 2024
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/(jmea).v3i1.1168

Abstract

Penelitian ini bertujuan untuk menguji determinan ketepatan waktu penyampaian laporan keuangan pemerintah daerah di provinsi sumatera utara. Yang menjadi variabel pada penelitian ini adalah kemandirin keuangan daerah, posisi keuangan, kinerja keuangan dan opini audit. Sampel pada enelitian ini menggunakan seluruh kabupaten/kota yang merupakan daerah pemekaran dibawah tahun 2000 dan yang telah diaudit oleh BPK sebanyak 20 kabupaten/kota di provinsi sumatera utara pada tahun 2018-2020. Data yang digunakan merupakan data sekunder yang diperoleh dari BPK Perwakilan Provinsi Sumatera Utara. Pengujian hipotesis dalam penelitian ini menggunakan regresi logistik. Hasil penelitian ini menunjukkan bahwa posisi keuangan berpengaruh secara positif terhadap ketepatan waktu penyampaian laporan keuangan pemerintah daerah di provinsi sumatera utara diterima. Sedangkan kemandirian keuangan daerah, kinerja keuangan dan opini audit berpengaruh secara positif terhadap ketepatan waktu penyampaian laporan keuangan pemerintah daerah di provinsi sumatera utara ditolak.
Pengaruh Kompensasi Terhadap Kinerja Karyawan PT. BANK Sumut Syariah KCP Stabat Sumira, Sumira; R, Kamaliah; Sinaga, Asmawarna
Journal of Management, Economic and Accounting (JMEA) Vol. 3 No. 2 (2024): Volume 3 Issue 2 May 2024
Publisher : CV. Pusdikra Mitra Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/(jmea).v3i2.1182

Abstract

The research aims to determine the effect of compensation on the performance of employees of PT. Bank SUMUT Syariah KCP Stabat. The source of this research data was obtained from the answers to the questionnaire given by the research respondents, namely all employees at PT. Bank SUMUT Syariah KCP Stabat. Data analysis in this study used validity test, reliability test, normality test, hypothesis test, and simple linear regression analysis. Based on these tests it is explained that compensation has a significant effect on the performance of employees of PT. Bank SUMUT Syariah KCP Stabat. This was obtained through the results of hypothesis testing, namely the t test which showed a significant value less than 0.05 or (0,04 < 0,05) and tcount > ttable (3,521 > 2,16037) so that there was an effect of variable X on variable Y. The compensation given by PT. Bank SUMUT Syariah KCP Stabat affects employee performance by 44,9%, while the rest is influenced by other variables such as experience, work discipline, and others. There is a positive or parallel relationship between Compensation and Employee Performance, the better the compensation given by PT. Bank SUMUT Syariah KCP Stabat, employee performance will also increase, and vice versa if the compensation provided is not good, employee performance will also decrease.
Analisis Penyaluran Pembiayaan Umkm Pada PT. Bank Sumut Syariah KCP Stabat Syahputra, Firman; Fuadi, Ahmad Fuadi; Sinaga, Asmawarna
Journal of Management, Economic and Accounting (JMEA) Volume 2 Issue 4 November 2023
Publisher : CV. Pusdikra Mitra Jaya

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Abstract

Tujuan penelitian ini ialah mengetahui bagaimana prosedur pembiayaan UMKM di PT Bank Sumut Syariah Kec. Stabat, untuk mengetahui bagaimana efesiensi produk pembiayaan UMKM di PT. Bank Sumut Syariah Kec. Stabat dan untuk mengetahui apa saja hambatan bank dalam memberikan pembiayaan UMKM kepadapelakuusaha. Penedakatan penelitian ini men data melalui wawancara, observasi serta dokumentasi. Berdasarkan informasi yang didapatkan, prosedur pembiayaan UMKM dimulai dari pengajuan permohonan, pemberitahuan persayaratan, nasabah memenuhi kelengkapan administrative, analisis awal, proses wawancara, survey, analisis kelayakan pembiayaan, akad dan terakhir realisasi pembiayaan. Dan produk pembiayaan UMKM ini cukup efesien dalam pengembangan usaha mengalami kenaikan semenjak menerima pembiayaan dari PT Bank Sumut Syariah Kec,. Stabat.Sedangkan hambatan bank ketika memberikan pembiayaan kepada pelaku usaha yakni jumlah pinjaman tidak sesuai dengan agunan, penyerahan dokumen nasabah yang kurang lengkap dan terkendala masalah BI Cheking.

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