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All Journal Jurnal Manajemen Terapan dan Keuangan El Dinar Jurnal Intelektualita: Keislaman, Sosial, dan Sains EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis J-EBIS (Jurnal Ekonomi dan Bisnis Islam) JURNAL PENDIDIKAN TAMBUSAI Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Humanities and Social Studies JURNAL MANAJEMEN BISNIS Jurnal Tabarru': Islamic Banking and Finance Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Amnesty: Jurnal Riset Perpajakan Ilomata International Journal of Management Aghniya: Jurnal Ekonomi Islam Asy Syar'iyyah: Jurnal Ilmu Syari'ah dan Perbankan Islam Ilomata International Journal of Management Quantitative Economics and Management Studies El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JURNAL MANAJEMEN AKUNTANSI (JUMSI) Oikonomia: Jurnal Manajemen Humantech : Jurnal Ilmiah Multidisiplin Indonesia INVOICE : JURNAL ILMU AKUNTANSI ProBisnis : Jurnal Manajemen Islamiconomic: Jurnal Ekonomi Islam Commodity : Jurnal Perbankan dan Keuangan Islam Moneter : Jurnal Keuangan dan Perbankan Jurnal Informatika Ekonomi Bisnis Journal of Business Management and Economic Development
Nasution, Juliana
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : JURNAL MANAJEMEN AKUNTANSI (JUMSI)

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Analisis Kesadaran Masyarakat Dalam Melakukan Pembayaran Zakat Pertanian (Studi Kasus Petani Padi di Desa Pasar Sayur Matinggi Kec. Dolok Sigompulon Kab. Padang Lawas Utara) Rambe, M. Jepri Pratama; Arif, Muhammad; Nasution, Juliana
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.v2i3.3292

Abstract

This study was conducted because there is a low awareness of the community in the village of Pasar Sayur Matinggi in issuing agricultural zakat. It can be marked by the increasing number of farmers in Pasar Sayur Matinggi village but the stable welfare of the community even tends to decrease. Research methods in this study there is a descriptive qualitative method using field research methods. In the study using interview techniques, observation and documentation with a sample of 17 people. Data analysis techniques in this study using domain analysis, taxonomic analysis, and composional analysis. Then get the results that the people in the village vegetable market Matinggi enough to understand about zakat fitrah alone, because zakat fitrah become hereditary habits that are often done in the community when the end of Ramadan, so that the knowledge of the people in the village vegetable market Matinggi is good enough if the zakat fitrah. Some people distribute their zakat in the wrong way and they don't care about the provisions, it's just that they feel that they have spent some of their property, they have been calculated to pay zakat. From the explanation of the previous chapter, the results obtained by the community will be less awareness of paying zakat based on several factors including, low public education in Pasar Sayur Matinggi village so that it does not care about the obligation of Zakat, then social factors that prioritize the closest people even though if zakat is distributed to Amil Zakat, the distribution will also be evenly distributed. And the last customs or habits of the people who make people still reluctant to explore the zakat and also the role of zakat. Whereas the potential of zakat contained in the community in the village of Pasar Sayur Matinggi in general is very good. It can be proven based on the extent of agricultural land in the village of Matinggi vegetable market is quite extensive so that agricultural products have reached nishabnya. If implemented and distributed properly by farmers so that it will have an impact on the welfare of the people in the village of Pasar Sayur Matinggi.
Pengaruh Harga, Kualitas Produk, Lokasi Dan Minat Masyarakat Muslim Terhadap Permintaan Produk Yafa’s Beauty & Health Care : Studi Kasus Klinik Kecantikan Yafa’s Kota Medan Sari, Deva Kumala; Nurbaiti, Nurbaiti; Nasution, Juliana
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i2.4051

Abstract

This study aims to measure the price, product quality, location and interest of the muslim community to the demand for products either partially, simultaneously or interaction. This study uses quantitative research, with an associative approach. The population in this study is the customer beauty clinic Yafa's beauty health & care in Medan.Sampling in this study using saturated Sampling techniques. Data collection techniques by distributing questionnaires (questionnaire).The Data used in this study are primary data, data analysis techniques used are data validity test, data reliability test, classical assumption test, and hypothesis test.The results showed that partially variable price, product quality, location and interest of the Muslim community positively and significantly influenced the demand for Yafa's beauty health & care products. Then testing the hypothesis variable price, product quality, location and interest of the Muslim community simultaneously positive and significant effect on product demand Yafa's beauty health & care. From the calculation of the coefficient of determination shows that the variable product demand is influenced by price, product quality, location, interest of the muslim community by 62%.
Analisis Kontribusi Parkir Elektronik (E-Parkir) Dalam Meningkatkan Pendapatan Asli Daerah Kota Medan Dengan Pendekatan Triple Helix Fandy Rangkuty, Muhammad Hafif; Nawawi, Zuhrinal M.; Nasution, Juliana
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3935

Abstract

Parking tax is one of the regional revenues that contributes to increasing local revenue (PAD), so it is hoped that the parking tax can be used as an alternative to government funding to support increasing regional potential. The purpose of this study was to find out how the parking tax collection system at the Medan City Regional Tax and Retribution Management Agency, and the level of realization of parking tax collection on Regional Revenue at the Medan City Regional Tax and Retribution Management Agency, also to find out the obstacles and efforts made by the Management Agency Medan City Regional Taxes and Levies to optimize Parking tax revenue. The research method used in the preparation of this final assignment is a qualitative descriptive method. The type of data used in this research is quantitative data, namely research obtained directly from the company, including parking retribution receipts and parking tax data. This research tries to apply the e-parking policy communication carried out by the Medan City Government using the triple helix model. From this model approach, e-parking is seen from several important elements involved in the policy. Starting from the Medan City Government represented by the Medan City Transportation Service and PT Logika Garis Elektronik (LGE) as the e-parking manager, and academics as the wider community who are e-parking users and provide academic views. As well as business people as entrepreneurs who are around the road that implement e-parking. By using a qualitative-descriptive method, this study shows that this e-parking program comes with various pros and cons and looks at how two official institutions, in this case the City Government and PT LGE, carry out the process of communicating policies to the public, especially to parking attendants and public.
Pengaruh Literasi Keuangan Dan Financial Technology Terhadap Inklusi Keuangan Mahasiswa UINSU Salwa, Nisrina; Fadhila Rahma, Tri Inda; Nasution, Juliana
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.v2i2.3195

Abstract

This study aims to determine financial literacy and Financial Technology towards financial inclusion of UINSU students (FEBI Stambuk 2017 Students). This type of research uses a quantitative approach. This study uses 2 independent variables, namely financial literacy and Financial Technology (Fintech) with one dependent variable, namely the financial inclusion of UINSU students (FEBI Stambuk 2017 Students). After a literature review and field, and the preparation of hypotheses data in this study were collected through the distribution of questionnaires to 88 donors as a research salmpel with sampling techniques using likert scale. Data is processed through the SPSS 23.0 program with multiple linear regression analysis techniques. The results of this study can be concluded that 1) Financial Literacy has a significant influence on the financial inclusion of UINSU students (FEBI Stambuk Students 2017). With the value of t calculate financial literacy variables 4.583 > 1.663 and significance of 0.000 > 0.05. 2) Financial Technology has a significant influence on the financial inclusion of UINSU students (FEBI Stambuk Students 2017). With the value of t calculate financial technology variables 3.147 > 1.663 and significance of 0.002 > 0.05. 3) simultaneously, the variables of financial literacy and Financial Technology have a significant influence on the financial inclusion of UINSU students (FEBI Stambuk 2017 Students). With the value of F count > F Table 1.387 > 3.10 and significance at 0.00 < 0.05 means that there is a significant influence of variables X1, X2 and variable Y together.
Pengaruh Iklan, Konformitas Dan Gaya Hidup Terhadap Perilaku Konsumtif Mahasiswa Menurut Etika Ekonomi Islam (Studi Kasus Pada Mahasiswa Jurusan Ekonomi Islam UINSU) Hasibuan, Ismi Khoiriah; Harahap, Isnaini; Nasution, Juliana
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.v4i2.4302

Abstract

This research is motivated by consumer behavior, namely students majoring in Islamic Economics UINSU in buying products / services.There are consumer behaviors that are not in accordance with the ethics of consumption in Islam.Consumptive behavior is a human tendency to consume without limits, where humans are more concerned with Wants than needs. Consumptive behavior is influenced by several factors, namely : advertising,conformity, and lifestyle.This study aims to determine the effect of advertising, conformity, and lifestyle on consumptive behavior in students majoring in Islamic Economics uinsu class of 2018. This study uses quantitative research methods.The subjects of the study were students of the Department of Islamic Economics uinsu class of 2018.Data collection using questionnaires with purposive sampling techniques.Respondents to this sample as many as 73 people.The results of the t-test concluded that the variables of advertising, conformity, lifestyle have a positive and significant effect on student consumptive behavior. Based on the ANOVA test, F-count obtained at 45,579 greater than F-table (2.73), it was concluded that advertising, conformity and lifestyle simultaneously affect the consumptive behavior of students majoring in Islamic Economics UINSU.Reviewed based on Islamic Economic ethics consumptive behavior that occurs in students majoring in economics is not in accordance with the theory of Islamic Economic ethics, especially Islamic consumption ethics because there are still some students who like to waste money by shopping not according to need or prefer desire.
Penerapan Good Corporate Governance (GCG) Pada Bank Pembiayaan Rakyat Syariah (BPRS) Shakinah, Putri; Satria, Danu; Gunawan, Dandi; Nasution, Juliana
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.v2i3.3297

Abstract

The purpose of this study is to examine and analyze how the implementation of Good Corporate Governance (GCG) in Islamic People's Financing Banks (BPRS) and formulate new legal arguments relating to the regulation of Good Corporate Governance (GCG) in BPRS. The method used in this research is normative juridical law and the legal material analysis technique used consists of descriptive analysis and content analysis. The results of the study explain that the implementation of Good Corporate Governance is very much needed by Islamic People's Financing Banks (BPRS) to build public trust as an absolute requirement for the banking world to develop properly and healthily. Improving the quality of the implementation of Good Corporate Governance needs to be implemented because the risks and challenges faced by banks both internally and externally are increasingly complex.
Peran Restoran Garuda Dalam Mendukung Wisata Kuliner Halal di Kota Medan (Studi Kasus : Restoran Garuda Jl. H. Adam Malik No. 14 Medan) Chair, Marsari; Yusrizal, Yusrizal; Nasution, Juliana
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.4027

Abstract

Looking for a halal restaurant or restaurant is a must for Muslim visitors, because one proof of obedience to Allah's commands is to eat halal food and not eat unclean food. The large number of restaurants or restaurants in Medan that provide non-halal food makes Muslim tourists or Muslim visitors confused about choosing a halal restaurant. Finding halal food in the city of Medan is not difficult, because the ethnic population of Medan is Malay, most of the Malays are Muslims. One of the restaurants in Medan with the characteristics of Minang-Malay cuisine is "Garuda Restaurant". This study aims to find out and analyze the efforts that have been made by Garuda Restaurant in supporting halal culinary tourism in the city of Medan. Then to find out and analyze the business that will be carried out by the Garuda Restaurant in supporting halal culinary tourism in the city of Medan and to find out and analyze the obstacles faced by the Garuda Restaurant in supporting halal culinary tourism in the city of Medan. This study uses a qualitative approach with qualitative descriptive research methods through interviews and supported by documentation conducted to the Head of the Garuda Restaurant Services Division, Jl. H. Adam Malik No. 14 Medan regarding the role of the Garuda Restaurant in supporting halal culinary tourism in the city of Medan. The results of the study show that there are several efforts that have been made by the Garuda Restaurant in supporting halal culinary tourism in the city of Medan, starting from maintaining quality, how to market to customers, holding promos, and providing complete facilities at the Garuda Restaurant. The efforts that will be carried out by the Garuda Restaurant in supporting halal culinary tourism in the city of Medan are to improve the quality of service to the community and improve the quality of the products being marketed. Apart from that, there are obstacles faced by Garuda Restaurant in supporting halal culinary tourism in the city of Medan, namely the operational time limit and the many other restaurant competitors.
Pengaruh CAR, NPF Dan FDR Terhadap Return Bagi Hasil Deposito Mudharabah Pada Perbankan Syariah Di Indonesia Periode 2019-2021 Dengan Profitabilitas Sebagai Variabel Moderating Hasanah, Aulia; Nasution, Juliana; Kamilah, Kamilah
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3972

Abstract

This study aims to determine the effect of CAR, NPF, FDR on returns for mudharabah deposits in Islamic banking in Indonesia for the 2019-2021 period with profitability as a moderating variable. The population of this study were 12 Islamic banking companies. The sampling method used was the purposive sampling method so that 10 sample companies were obtained for 3 years of observation (2019-2021). The results of this study partially show a significant influence between the CAR, NPF and FDR variables on the return on mudharabah deposits. The results of this study indicate that there is a simultaneous influence of CAR, NPF and FDR on the returns for mudharabah deposits. The moderating test shows that Profitability moderates the relationship between CAR, NPF and FDR on returns for mudharabah deposits.
Pengaruh Tingkat Kesehatan Keuangan Terhadap Pendapatan Kontribusi Dana Tabarru Pada Perusahaan Asuransi syariah Lubis, Siti Nurhaliza; Lubis, Fauzi Arif; Nasution, Juliana
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4233

Abstract

This researcher can aim to determine the effect on capital ratio-based RBC which is on the income contribution to Sharia Life Insurance companies listed on the Indonesia Stock Exchange BEI 2016-2021. By using this research method, it can be used with its quantitative approach by using data analysis which is assisted by the SPSS 2020 application. This research can be carried out with general insurance companies registered on the IDX where there is a collection of data in this study from sources of insurance company financial reports, this can go through the website www.idx.co.id the results of the regression analysis, this can be concluded in a partial way on the RBC risk based capital variable which can be influenced by the significant level of contribution income variables. And the existence of a significant value of 0.002 <0.05 or a t-count value of 3.513 > t-table 2.048 can be interpreted that H1 accepts and H0 rejects, so that it can be partially interpreted that the variable Level of Financial Soundness X can be influenced by its significant value in the Contribution Income variable Y. The following results mean that the Summary modeling can be obtained with an r (square) value of 0.281 with 28.1%. This can be interpreted that the effect of the level of financial soundness is in the contribution of income to Islamic insurance companies listed on the Indonesia Stock Exchange IDX 2016 – 2021 of 28.1% which remains with 71.9% and this can be influenced by variables that are therefore not other research on research This .
Pengembangan Agrowisata Dengan Pendekatan Community Based Tourism (Studi Kasus : Di Paloh Naga, Denai Lama, Kecamatan Pantai Labu) Hadziyah, Idzni; Siregar, Saparuddin; Nasution, Juliana
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3920

Abstract

This study aims to determine how the development of agro-tourism by using Community-Based Tourism approach, inhibiting factors, and business opportunities with the Paloh Naga Agro-Tourism.This study uses descriptive qualitative methods.Data collection is done by interview techniques, observation, documentation.The Data were analyzed qualitatively through indicators of planning, facilities and Infrastructure, Community Empowerment, customs, collaboration.The results showed that Paloh Naga Agro Tourism has good planning in terms of agro tourism development and promotion.Cooperation in the development of facilities and infrastructure needs to be improved, the facilities and infrastructure provided are further developed by adding photo spots and children's playgrounds. Community Empowerment, has formed a conscious mindset of tourism in the community. Customs continue to be preserved so that the existing culture is not lost to the Times and the welfare of the community increases. Collaboration is carried out with the state-owned enterprises, Tourism Office of Deli Serdang in terms of budget provision of infrastructure development. Constraints in the development of agro-tourism Paloh Naga lack of budget danauntuk planning in the future development and improvement of facilities and infrastructure. Business opportunities with the Paloh Naga agro tourism are very helpful to the community in increasing the economy.
Co-Authors Ahmad Fadli Ahmad Nasution, Rifaldi Al Masri, Anas Zahir Alda, Fahimah Alfani, Dela Alimaini, Meri Ani alimaini, meriani Andri Soemitra Aqwa Naser Daulay Astri Astri, Astri Batubara, Maryam Budi Prianto Chair, Marsari Chaniago, M. Fadli Chuzaimah Batubara, Chuzaimah Dalimunte, Ahmad Amin Damayanti, Anggita Dewi, Khadijah Dinda Putri Dharma, Budi Elvina, Ayu Fachrul Rozy Fadhila Rahma, Tri Inda Fandy Rangkuty, Muhammad Hafif Fauzi Arif Lubis Fransiska, Silvia Gunawan, Dandi Hadziyah, Idzni Harahap, Aswan Nawawi Harahap, Muhammad Ikhsan Harahap, Syarah Nurul Fhadhilah Hasanah, Aulia Hasibuan, Ismi Khoiriah Hasugian, Hotbin Hayani, Nur Syamsidah Hendra Harmain Heru, Muhammad Hidayat, Ahmad Rusdi Imsar Iskandar, Irfan Isnaini Harahap Kamilah, Kamilah Khairani, Nazla Kurniati, Tri Kusuma, Mitra Dewi Laylan Syafina, Laylan Lestari Nasution, Annio Indah Lingga, Bardatus Syahriyah Lubis, Siti Nurhaliza Maharani, Anggun Debana Mahendra, Afriza Manurung, Nabila Tasya Nurhafifah Marhamah, Adelia Marliyah, Marliyah Mufti, Robi Muhammad Arif Muhammad Hafiz Muhammad Riduan, Muhammad Munawarah, Desna Mursidah, Silmi Nafisah, Hana Nasution, Muhammad Idris Nasution, Nurul Izzah Nita, Nita Erdina Nurbaiti Nurbaiti Nurul Jannah Puspita, Rini Rahma, Tri Inda Fadhila Rahmani, Nur Ahmadi Bi Rambe, M. Jepri Pratama Ritonga, Nadhrah Adlina Salwa, Nisrina Saparuddin Siregar Saputra, M. Ilham Saputri, Eni Saragih, Rizky Febrian Sari, Deva Kumala Satria, Danu Shakinah, Putri Siregar, Dhetia Putri Siregar, Khidir Siregar, Nabilah Hannani Syarbaini, Ahmad Muhaisin B. Tambunan, Khairina Tuti Anggraini Utami, Novidia Yasmita, Hafsyah YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yusrizal Yusrizal Zhafran, Faras Abiyyu Zuhrinal M. Nawawi Zulhamidah, Zulhamidah