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All Journal Jurnal Tabarru': Islamic Banking and Finance JURNAL MANAJEMEN AKUNTANSI (JUMSI)
Lestari Nasution, Annio Indah
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Economics, Econometrics & Finance

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ANALISIS PENERAPAN MANAJEMEN RESIKO DALAM PENGELOLAAN PEMBIAYAAN MURABAHAH DI PT. BPRS PUDUARTA INSANI Masrifah, Putri; Lestari Nasution, Annio Indah; Nurwani
Jurnal Tabarru': Islamic Banking and Finance Vol. 6 No. 2 (2023): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2023.vol6(2).14876

Abstract

Kemungkinan terjadinya suatu peristiwa yang dapat mengakibatkan kerugian bank dikenal sebagai resiko. Pada dasarnya, semua kegiatan operasional bank mengandung resiko. Mengejar potensi yang terbuka dapat mendorong terjadinya kecelakaan bagi bank sementara mungkin tidak dikenali dan diperiksa dengan tepat. Oleh karena itu, bank harus memahami resiko yang muncul dalam mengarahkan bisnis mereka. Titik fokus dari eksplorasi ini adalah cara eksekusi pertaruhan pendukung para eksekutif dalam pemberian pembiayaan murabahah di PT. BPRS Puduarta Insani. Eksplorasi ini menggunakan strategi subjektif. Eksplorasi ini menggunakan informasi yang bersifat esensial (pokok) dan informasi yang bersifat tambahan (pendukung). Dari hasil penelitian ini dapat disimpulkan bahwa pelaksanaan supporting gamble para eksekutif di PT. BPRS Puduarta Insani sangat baik. Pelaksanaan supporting gamble para eksekutif membawa PT. BPRS Puduarta Insani pada sistem pendanaan dengan pedoman yang telah ditetapkan. Dengan pencapaian yang baik dalam menjalankan resiko dewan, PT. BPRS Puduarta Insani melengkapi cara yang paling umum dalam menjalankan resiko dewan, ada empat siklus dalam menjalankan resiko dewan yang dilakukan oleh PT. BPRS Puduarta Insani, lebih spesifiknya adalah pembuktian pembedaan resiko, estimasi resiko, pengamatan resiko, dan pengendalian resiko. Selanjutnya, penyelesaian masalah pembiayaan murabahah dilakukan dengan ide 3R, yaitu: rescheduling, reconditioning, rebuilding.
Efektifitas Penerapan Job Desk Dinas Lingkungan Hidup Bidang Pengendalian Pencemaran dan Kerusakan Lingkungan Hidup (PPKL) Lubis, Suci Arifah; Mahira, Tengku Ismalia; Lestari Nasution, Annio Indah
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.v1i4.2680

Abstract

This research uses a qualitative descriptive research type. In determining this information the researcher used data collection techniques using in-depth interviews, observation, documentation and data collection. Job description is the most important thing in an organization because it really determines the running of the organization's wheels, obstacles and benefits in the organization can be determined from an analysis. This study aims to determine the effectiveness of the application of job descriptions in DLH-SU, especially in the field of PPKL
Pengaruh Customer Value Dan Shariah Compliance Terhadap Loyalitas Melalui Kepuasan Sebagai Variabel Intervening (Studi Kasus Pada Nasabah PT. Bank Sumut Unit Usaha Syariah) Sari, Novita; Lestari Nasution, Annio Indah; Armayani Hasibuan, Reni Ria
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 3: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i3.4169

Abstract

The purpose of the study was to determine the effect of customer value and shariah compliance on customer loyalty through satisfaction as an intervening variable on customers at Bank Sumut Syariah KCP Karya Medan. Research II quantitative wear. Bank customers become polluting in the study. This study used the technique of accidental sampling. The sample size was 40 respondents.Using primary data that is the spread of questionnaires directly. Using data analysis data quality test, classical assumption test, hypothesis test, F test (simultaneous) and path analysis test using SPSS version 23.0. The results of this study indicate that (i) customer value has a positive and significant effect on customer loyalty (ii) shariah compliance has a positive and significant effect on customer loyalty (iii) satisfaction has a positive and significant effect on customer loyalty (iv) customer value does not affect loyalty through customer satisfaction as an intervening variable (v) shariah compliance does not affect loyalty through customer satisfaction customer loyalty.
Pengaruh Kecakapan Pribadi Dan Kecakapan Sosial Terhadap Keberhasilan Usaha Di Pusat Perbelanjaan Pasar Petisah Medan Rachmahlija, Selfia; Lestari Nasution, Annio Indah; Aslami, Nuri
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.v3i3.4224

Abstract

The existence of small and Medium Enterprises (SMEs) in developing countries can be said to be the backbone of a country's economy. The success of small and medium enterprises (SMEs) has proven to be able to move the wheels of the nation's economy and reduce the number of unemployed in the country. In this study, researchers see the phenomenon that personal skills and social skills in business actors in the Petisah market is very minimal. In addition, there are also some efforts that look forward and crowded and some vice versa. This study aims to determine how the influence of personal skills and social skills on the success of businesses in the shopping center petisah medan market with respondents totaling 91 businesses selected through a simple random sampling technique. This study is an associative quantitative research. The variables of this study are personal skills and social skills and business success which consists of 7 dimensions, namely capital increase, production, number of customers, business expansion, expansion of marketing areas, improvement of physical facilities and business income. The research Data were analyzed using multiple linear regression analysis techniques and the results showed R^2 = 0.602 ; F = 66.521p_1= 0.573 p_2 = 0.932 the skills of business actors contributed 60.2% to the success of the business, personal skills and social skills have a positive and significant effect on business success. The results of this study are expected to provide an understanding of self-regulation and good communication skills and affect the success of the business so that business actors and prospective business actors can further develop it for the sake of a successful business undertaken.
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 Armayani Hasibuan, Reni Ria Aslami, Nuri Chaniago, M. Fadli Lubis, Suci Arifah Mahira, Tengku Ismalia Masrifah, Putri Nasution, Juliana Novita Sari Nurwani Rachmahlija, Selfia