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All Journal Jurnal Riset Akuntansi dan Bisnis IJIBE (International Journal of Islamic Business Ethics) Jurnal EMT KITA JURNAL PENDIDIKAN TAMBUSAI JOURNAL OF SCIENCE AND SOCIAL RESEARCH Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Management Studies and Entrepreneurship Journal (MSEJ) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Jurnal Kewarganegaraan Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan JURNAL MANAJEMEN AKUNTANSI (JUMSI) Jurnal Riset Ilmu Ekonomi Journal of Indonesian Management Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Fokus Manajemen EKSYA: Jurnal Ekonomi Syariah Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal of Management and Business Jurnal Ekonomika Dan Bisnis Jurnal Ekonomi dan Manajemen (JEKMA) Jurnal Trisna Riset International Journal of Economics (IJEC) Innovative: Journal Of Social Science Research Madani: Multidisciplinary Scientific Journal Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Ekonomi dan Akuntansi Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Mutiara: Jurnal Penelitian dan Karya Ilmiah Journal of Global Islamic Economic Studies Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Neraca Manajemen, Akuntansi, dan Ekonomi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Jurnal El Rayyan: Jurnal Perbankan Syariah Al-Istimrar: Jurnal Ekonomi Syariah
Wahyu Syarvina
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : JURNAL MANAJEMEN AKUNTANSI (JUMSI)

 1 
Analisis Bisnis Kuliner Menggunakan Marketplace Dalam Peningkatan Penjualan Dan Kemajuan Usaha (Studi Kasus Martabak Den Bagoes Jl. AR. Hakim Medan Kec. Medan Area) Dimas Pratama; Tri Inda Fadhila Rahma; Wahyu Syarvina
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.v3i2.4058

Abstract

E-Commerce ( Electronic Commerce) is part of E-Business. ECommerce is the activity of selling, buying, marketing products (goods or services) by utilizing telecommunications networks such as the internet, television or computer networks. Lots of food delivery coming up. Online support today has a big impact on business people. This is evident amaraknya increasingly massive online applications open business opportunities. Including the Shopee Platform introducing Shopee Food, Go-Food and Grab-Food Features. Shopee Food, Go-Food and Grab-Food are food and beverage delivery services. Shopee Food is now much in demand by the public because it offers many promos, discounts, cashback and free shipping features. Many MSMEs are now opening businesses through ShopeeFood because they see business opportunities. The research methodology used is a qualitative approach using mixed methods or mixed methods with the type of case study research. Data collection was conducted by interview techniques, questionnaires and documentation according to the needs of researchers. Data analysis was done by qualitative descriptive analysis and quantitative descriptive analysis. The results obtained are the analysis of the use of ShopeeFood, GoFood and GrabFood in increasing sales and the progress of the culinary business clearly has a positive impact on culinary business actors who join the application and become partners. Culinary entrepreneurs who join the application on average express their satisfaction since joining the application in addition to having an impact in increasing sales, promoting products sold without spending a budget, facilitating transactions, marketing products even without a kitchen and even one of the respondents only uses a cart as a sales stall. The level of sales of culinary businesses in Medan Area all business actors experienced an increase in sales after joining and becoming partners of ShopeeFood, GrabFood and Go-Food even one of the entrepreneurs in the village experienced a significant increase to exceed 100%. martabak den Bagoes culinary business can feel an increase in sales by joining Go-Food, Shopee Food and also Grab-Food because more buyers come to buy through the marketplace. The entrepreneur also said that getting a positive impact researchers can conclude that both culinary business ventures felt the impact after joining Go-Food, ShopeeFood and GrabFood. The impact felt by the culinary business above is a considerable increase in sales can help.
Faktor-Faktor Yang Mempengaruhi Penggunaan Mobile Banking Pada Layanan BSI Mobile Dengan Menggunakan Model Unified Theory Of Acceptance And Use Of Technology (UTAUT) Rahma Nur Azizah Pohan; Mustapa Khamal Rokan; Wahyu Syarvina
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.v3i2.4025

Abstract

This study aims to see how the level of acceptance and use of the BSI mobile service system is measured using the UTAUT (Unified Theory Of Acceptance and Use Of Technology) model and find out what are the factors that influence customers in using BSI mobile services to students of the Faculty of Economics and Business. Islamic Business, State Islamic University of North Sumatra, batch 2018. This study has a sample of 100 students using a quantitative approach obtained from primary data sourced from customer survey results and secondary data. The data analysis techniques used are Descriptive Statistical Analysis, Validity Test, Reliability Test, Normality Test, Kolmogorov-Smirnov Test, Multicollinearity Test, Heteroscedasticity Test, t Test, F test, coefficient of determination test and multiple linear regression test using SPSS 25. So the results of data analysis on the hypothesis testing of performance expectations and social influence do not have a positive effect, then the variables of business expectations and condition of facilities have a positive effect.
Pengaruh Harga CPO Dan Nilai Tukar Rupiah Terhadap Harga Minyak Goreng Di Pasar Tradisional Kota Medan Zizah Chairani; Marliyah Marliyah; Wahyu Syarvina
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.v3i2.4105

Abstract

Palm oil is one of the most consumed and produced oils in the world. It is cheap, easy to produce and very stable for use in a wide variety of foods, cosmetics, hygiene products, and can also be used as a source of biofuel or biodiesel. Most palm oil is produced in Asia, Africa and South America because the oil palm tree requires warm temperatures, sunshine and lots of rainfall to maximize its production. This study aims to determine the effect of CPO prices and the rupiah exchange rate on cooking oil prices in traditional markets in Medan. The research method used in this research is a quantitative research approach with multiple linear regression data analysis methods with SPSS tools. The sample used is the time series January 2017- December 2021. The dependent variable used in this study is the price of cooking oil. While the independent variables (independent variables) used are CPO prices and the rupiah exchange rate. Based on the results of hypothesis testing on the t test, it is known that the significant value of CPO price is 0.000 (sig < 0.05) with a t count of 11.124 > 2.002 (t count > t table). The second hypothesis test showed that the rupiah exchange rate was significant at 0.181 (sig > 0.05) with a t count of 1.355 <2.002 (t count > t table). And based on the results of the third hypothesis test, it is known that the significant value is 0.000 (sig <0.05) with an F count of 63.543 greater than F table 3.16 (F count > F table). So it can be concluded that the two independent variables (CPO prices and the rupiah exchange rate) simultaneously have a significant effect on the cooking oil price variable.
Pengaruh Dana Pihak Ketiga Dan Rasio Keuangan Terhadap Bagi Hasil Mudharabah Dengan Return On Asset Sebagai Variabel Moderating Pada Bank Umum Syariah Periode (2017-2021) Sri Sudiarti; Wahyu Syarvina; Irani Eka Putri Pohan
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.v3i3.4223

Abstract

The purpose of this study is to find out how much influence DPK, CAR, FDR and ROA have on Mudharabah Profit Sharing at Islamic Commercial Banks for the 2017-2021 period. The data in this study are secondary data obtained from the official website of the Financial Services Authority. This research uses a descriptive approach with a quantitative research type. The results of this study are that the Third Party Funds (DPK) variable has a partial positive and significant effect on Mudharabah Profit Sharing (BHM) at Islamic Commercial Banks for the 2017-2021 period, the Capital Adequacy Ratio (CAR) variable has a partial positive and significant effect on Profit Sharing Mudharabah (BHM) in Islamic Commercial Banks for the 2017-2021 period, the Financing To Deposit Ratio (FDR) variable partially has a positive and significant effect on Mudharabah Profit Sharing (BHM) in Islamic Commercial Banks for the 2017-2021 period, Return On Assets (ROA) can moderate by strengthening the influence of Third Party Funds (DPK) variables on Mudharabah Profit Sharing (BHM) at Islamic Commercial Banks for the 2017-2021 period, Return On Assets (ROA) cannot moderate by weakening the effect of the Capital Adequacy Ratio (CAR) variable on Mudharabah Profit Sharing (BHM) in Islamic Commercial Banks for the 2017-2021 period and Return On Assets (ROA) are able to moderate by strengthening the influence of the Financing To Deposition variable t Ratio (FDR) to Mudharabah Profit Sharing (BHM) at Islamic Commercial Banks for the 2017-2021 period.
Pengaruh Kinerja Lingkungan, Ukuran Perusahaan dan Islamic Governance Score Terhadap Pengungkapan Islamic Social Reporting (ISR) Pada Perusahaan Yang Terdaftar di Indeks Saham Syariah Indonesia Annisa Rizka Amanda; Hendra Harmain; Wahyu Syarvina
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.v3i3.4264

Abstract

This study aims to obtain empirical evidence of the influence of 3 (three) independent variables, namely environmental performance, company size and Islamic Governance Score on the dependent variable, namely the disclosure of Islamic Social Reporting (ISR). The type of data used in this study is quantitative data obtained from the annual financial reports of companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2016-2020 period as well as other data needed in this research. The data analysis technique uses a panel data regression model. The results show that environmental performance has no effect on disclosure of Islamic Social Reporting (ISR) in companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2016-2020 period, company size has a positive and significant effect on disclosure of Islamic Social Reporting (ISR) in listed companies in the Indonesian Sharia Stock Index (ISSI) for the 2016-2020 period and the Islamic Governance Score has a positive and significant effect on the disclosure of Islamic Social Reporting (ISR) in companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2016-2020 period. Simultaneously it shows that environmental performance, company size and Islamic Governance Score have an effect on the disclosure of Islamic Social Reporting in companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2016-2020 period.
Pengaruh Kebijakan Office Channeling, Dana Pihak Ketiga (DPK) Dan Penyaluran Pembiayaan Terhadap Aset Perbankan Syariah Di Indonesia (Periode 2017-2021) Abdi Satria Hasibuan; Nurbaiti Nurbaiti; Wahyu Syarvina
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.v3i3.4250

Abstract

This study aims to evaluate the impact of Third Party Funds (DPK), Office Channeling Policies, and Financing on Islamic Banking Assets in Indonesia from 2017 to 2021. The type of research applied in this research is quantitative. The data source used is primary data derived from a sample of Islamic banking companies in Indonesia from UUS. Data collection was used by applying purposive sampling by distributing to 10 names of Islamic banking companies who were respondents. This work utilizes the method of multiple linear regression analysis. The research findings show that: 1) Office Channeling policies have a significant impact on Islamic Banking Assets; 2) Third Party Funds (DPK) have a significant influence; 3) Financing has a significant impact; and 4) Office Channeling Policies, Third Party Funds (DPK), and Financing have a significant impact. According to the analysis of the findings of the multiple linear regression study, financing (1,000), third party funds (DPK) (1,025), and office channeling policies (0,980) all have a beneficial effect on Islamic banking assets (0,014).
Co-Authors Abdi Satria Hasibuan Amanda Damayanti Nasution Amelia Putri Anastasya Br Ginting Andri Soemitra Annio Indah Lestari Annisa Rizka Amanda Aryaji Wardana Damanik Asmaul Husna Azhari Akmal Tarigan Azka Wardatul Hayyah Cici Winda Atila Cindy Clara Afifah Diana Diana Dimas Pratama Elsa Zulfita Erna Sipahutar Fauzi Arif Lubis Fauzi Arif Lubis Feri Wijaya Fitria Hanum Fitrianur Ahmad Sihombing Frissai Gusminar Mutia Gustrianingsih G Haris Al Amin Hendra Harmain Hendra Harmain Imsar2 Indah Aryani Ira Hairun Nisa Munthe Irani Eka Putri Pohan Isnaini Harahap Julfan Saputra Juni Anggriany Liska Febrianti Lisnawati . Liyundzira Nufikha M. Hizbullah Hasibuan Majalipa Awalia Marliyah Marliyah Marliyah Maryam Batubara Mei Habibah Dalimunthe Minta Ito Lubis Muhammad Anshari Hutasuhut Muhammad Ridwan Mukhammad As Alukal Huda Mei Fani Murni Sofiah Muslimatul Husnah Batubara Mustapa Khamal Rokan Mutiara Annisa Niki Aulia Nur Ahmadi Bi Rahmani Nur Hanisah Lubis Nurbaiti Nurbaiti Nurbaiti Nurhidayah Nurhidayah Nursantri Yanti Nurul Aini Siregar Putri Apriyani br Rangkuti Rahma Nur Azizah Pohan Raihan Zaky Hamtheldy Raudhah Jannatun Revika Revika Viola Azzahara Reza Febrian Ridho Fachrozie Rifki Akmal Tanjung Rio Ariangga Hutagalung Saparuddin Siregar Saparuddin Siregar Saparuddin Siregar Saragih, Fitriani Siti Hazrah Siti Rahimi Sri Ramadhani Sri Sudiarti Sri Sudiarti Sri Sudiarti Sri Wahyuni Sugianto Sugianto Tri Inda Fadhila Rahma Umi Khairani Utami R.A Padang Wahyu Andriansyah Naibaho Widia Angraini Yenni Samri Juliati Nasution Yunda Herliana Zizah Chairani Zuhrinal M. Nawawi