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Journal : JURNAL MANAJEMEN AKUNTANSI (JUMSI)

Perbandingan Prinsip Good Corporate Governance Pada Bank Konvensional Dan Bank Syariah Dalam Sistem Hukum di Indonesia Nasution, Juliana; Nafisah, Hana; Elvina, Ayu; Harahap, Aswan Nawawi; Utami, Novidia
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.v2i3.3331

Abstract

This study aims to explain the comparison of the principles of Good Corporate Governance in conventional banks and Islamic banks in Indonesia. The method used in this research is normative legal research. The results of the study explain that the application of the principles of Good Corporate Governance in conventional banks and Islamic banks is the same, because it refers to the 'Guidelines for Good Corporate Governance in Indonesian Banking' issued by the National Committee on Governance Policy. The difference is that the principles of Good Corporate Governance in Islamic banks are strictly regulated in Article 34 Paragraph (1) of Law Number 21 of 2008. Another difference lies in the sharia principles used by Islamic banks because apart from being fostered and supervised by the Financial Services Authority, Islamic banks It is also supervised by the National Sharia Council of the Indonesian Ulema Council (MUI) in general and the Sharia Supervisory Board in particular. This is evidence of the existence and significant development of Islamic banking in the national banking system.
Potensi Makanan Tradisional Bolu Kemojo Sebagai Daya Tarik Wisata di Pekanbaru Chaniago, M. Fadli; Lestari Nasution, Annio Indah; 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.v3i2.4084

Abstract

This study aims to determine (1) the potential of Bolu Kemojo as a tourist attraction in Pekanbaru, and (2) the implementation of SWOT analysis to the potential of Bolu Kemojo as traditional food to attracts tourists in Pekanbaru. This study used  qualitative approach. The research subjects in this study were the owners of traditional Bolu Kemojo food shops and it’s consumers. Data collection techniques in this study using the interview method, observation, and documentation. This study uses SWOT Analysis as data analysis technique. The results of the study stated that Bolu Kemojo has great potential as a tourist attraction in Pekanbaru, by reason of Bolu Kemojo is a traditional Malay food that is still dense of culture and becomes a culinary tourism destination in the traditional culinary category. The results of the IE (Internal-External) matrix for the Bolu Kemojo business in Pekanbaru are located in cell number 1, namely concentration through vertical Integration which indicates that the cake is in a strong condition. The results of the SWOT obtained are in quadrant I, namely a position that indicates a growing organization (growth). From the analysis that has been carried out, it is recommended that the Bolu Kemojo  Business in Pekanbaru carry out an aggressive strategy, namely by optimizing Strengths and taking advantage of large Opportunities for business development.
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