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Gedung Fakultas Ekonomi dan Bisnis, Universitas Labuhanbatu Jln.S.M. Raja No.126 A KM 3.5 Aek Tapa, Bakaran Batu, Rantau Sel., Kabupaten Labuhan Batu, Sumatera Utara 21418
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INDONESIA
JURNAL MANAJEMEN AKUNTANSI (JUMSI)
Published by Universitas Labuhanbatu
ISSN : -     EISSN : 27744221     DOI : 10.36987
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL MANAJEMEN AKUNTANSI (JUMSI) diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Labuhanbatu secara berkala 4(empat) kali dalam setahun. Setiap edisi memuat 15 artikel ilmiah. JURNAL MANAJEMEN AKUNTANSI (JUMSI) bertujuan menyebarluaskan hasil penelitian di bidang manajemen (akuntansi, sumber daya manusia, keuangan, pemasaran, dan operasional serta ekonomi dan bisnis) kepada para akademisi, praktisi, mahasiswa, dan pihak yang berminat. JURNAL MANAJEMEN AKUNTANSI (JUMSI) menerima kiriman artikel yang ditulis dalam bahasa Indonesia maupun dalam bahasa Inggris.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 27 Documents
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Search results for , issue "Vol 1, No 1: 2021" : 27 Documents clear
ANALISI MOTIVASI, KEPUASAN, DISIPLIN KERJA DAN PENGALAMAN KERJA TERHADAP KINERJA KARYAWAN (STUDI KASUS PT AYU SEPTA PERDANA) Trisnanda, Yogi
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 1: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i1.2148

Abstract

This study aims to determine and analyze motivation, satisfaction, work discipline and work experience on the performance of the employee's case study PT, Ayu Septa Perdana. The population in this study were employees who worked at PT. Ayu Septa Perdana as many as 108 people. This study used a research instrument in the form of a questionnaire with a total sample of 52 respondents. Sampling in this study using the Slovin formula. In simultaneous testing (Test F), it is known that differentiation of motivation, satisfaction, work discipline and work experience simultaneously has a significant effect on employee performance. Partially (t test) it is known that satisfaction differentiation has a positive and significant effect on employee performance, while motivation differentiation, work discipline and work experience have a positive but insignificant effect. Based on the Adjusted R square value of 0.281 or 28.1%, it shows that simultaneously motivation, satisfaction, work discipline and work experience on employee performance is 28.1%, while the remaining 71.9% is explained by other variables not proposed in this study. . Testing the feasibility of research instruments and descriptive analysis of the characteristics of respondents using SPSS (Statistical Package For The Social Science) software Version 20.
PENGARUH KEPERCAYAAN DAN RESIKO TERHADAP KEPUTUSAN PELANGGAN BELANJA MELALUI SISTEM INFORMASI PENGADAAN SEKOLAH (SIPLAH) PADA PERUSAHAAN CV.TIA MEDAN SUMATERA UTARA Br Hasibuan, Juli Malem; Nasution, Lukman
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 1: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i1.2155

Abstract

This study aims to determine the effect of trust and risk on the decision of customers shopping through SIPLah on CV.TIA. Data analysis method used is descriptive and quantitative. The population in this research is customer CV TIA that shopping through SIPLah in particular are a few schools in North Sumatra as much as 230 school. the sample in this study was set as much as 70 respondents. This research was conducted at the Company CV TIA, which is located in jalan Menteng VII Gg. Self-Sufficiency No.28 Kecamatan Medan Denai, Medan, North Sumatra 20228. The research starts from December 2020 to June 2021. The results of this study show that trust partially positive and significant effect on the decision of customers shopping through the Information System the Procurement of School (SIPLah) on CV. TIA Medan, North Sumatra. The risk for partial negative effect not significant to the decision of customers shopping through the Information System the Procurement of School (SIPLah) on CV. TIA Medan, North Sumatra. Trust and risk simultaneously have a positive and significant impact on the decision of customers shopping through the Information System the Procurement of School (SIPLah) on CV. TIA Medan, North Sumatra. The variables of trust and risk to explain its influence on the decision of customers shopping through the information system the procurement of school (SIPLah) on CV. TIA Medan, North Sumatra by 76,3% while the rest 23,7% is explained by other factors examined in penleitian such as variable variable security, quality of service and product quality.
PENGARUH MOTIVASI, DISIPLIN, KINERJA DAN KEPUASAN KERJA PEGAWAI TERHADAP PENGENDALIAN INTERNAL PADA KANTOR KEPALA DESA PEMATANG SELENG, KABUPATEN LABUHANBATU Nandasari, Susi Tri
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 1: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i1.2146

Abstract

This study aims to determine the effect of motivation, discipline, performance and job satisfaction at the Head Office of Pematang Seleng Village, Labuhanbatu Regency. This type of research is associative research. Data collection in this study was carried out through a survey approach with quantitative descriptive research type by distributing questionnaires to 35 respondents, while the population used in this study were employees of the village head office. Data collection techniques were carried out by interviews, questionnaires and documentation study. The data analysis tool used in this study used SPSS (Statistical Product Software Solution). The data analysis techniques in this study were descriptive analysis, multiple linear regression analysis, hypothesis testing using partial significance test (test), simultaneous significant testing (F test). , and testing the coefficient of determination (R2). The results showed that simultaneously the motivation variable has a significant effect on internal control F count 6,910> F table 2.69 with a significant value of 0.000 <0.05, partially motivation has an effect, although not too significant on control Internal obtained the value of t count-1.077 <t table 1.697 and the probability value of t that is 0.290> 0.05, partially discipline has an effect, although not too significant on internal control, the value of tcount is -0.117 <ttable 1.697 and the probability value of t is 0.911> 0.05. , performance has an effect, although not very significant for internal control, the value obtained is 1.790> t table 1.697 and the probability value t is 0.084> 0.05. Job satisfaction has a significant effect on internal control, the t value is 3.516> t table 1.697 and the probability value t is 0.001 <0.05.).
PENGARUH MOTIVASI, KOMPENSASI, LINGKUNGAN KERJA,DAN KOMPETENSI TERHADAP KINERJA PEGAWAI PADA DINAS PENGENDALIAN PENDUDUK DAN KELUARGA BERENCANA KABUPATEN LABUHANBATU Nasution, Novrihan Leily
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 1: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i1.2125

Abstract

This study aims to determine work motivation, compensation, work environment, and competence that affect the work performance of employees of the Labuhanbatu Regency Population Control and Family Planning Service. Data collection in this study was conducted through a survey approach with quantitative descriptive research type by distributing questionnaires to 47 respondents, while the population used in this study were employees at the Population Control and Family Planning Office of Labuhanbatu Regency. The data analysis tool used in this study was SPSS (Statistical Product Software Solution). The data analysis technique in this research is descriptive analysis, multiple linear regression analysis, hypothesis testing using partial significance test (t-test), simultaneous significance testing (F test), and determination coefficient testing (R2). The results of this study indicate that partially (t-test) it is known that partially work motivation influences the work performance of employees of the Labuhanbatu Regency Population Control and Family Planning Service with count (3.191)> t table 1.682) and a significance level of 0.003 <0.05. Compensation Partially Affects Employee Work Performance of Labuhanbatu Regency Population Control and Family Planning Office with count (4.904)> t table (1.682) and a significance level of 0.000 <0.05. Partially, the work environment affects the work performance of the employees of the Labuhanbatu Regency Population Control and Family Planning Office with an at-count value of (3.776)> t table (1.682) and a significance level of 0.000 <0.05. Then partially Competence Affects Employee Work Performance of the Population Control and Family Planning Office of Labuhanbatu Regency with the tcount value, namely (4.596)> table (1.682) and a significance level of 0.000 <0.05. In simultaneous testing (F test), it is known that work motivation, compensation, work environment, and competence affect the work performance of employees of the Labuhanbatu Regency Population Control and Family Planning Service with the results of the research showing that the value of Fount is (35.102)> Fable (2.59). and a significance level of 0.00 <0.05.
ANALISIS KEPUASAN KERJA, LINGKUNGAN KERJA, WORK-LIFE BALANCE DAN BUDAYA KERJA TERHADAP LOYALITAS PEGAWAI PADA BADAN PENANGGULANGAN BENCANA DAERAH (BPBD) KABUPATEN LABUHANBATU Nadeak, Friska
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 1: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i1.2151

Abstract

Employees are an important resource for almost any organization because employees are an investment and a source of competitive advantage for businesses and agencies. Retaining competent employees and developing employee loyalty is increasingly important and are a constant challenge. This study aims to determine the analysis of job satisfaction, work environment, work-life balance, and work culture on employee loyalty at the Regional Disaster Management Agency (BPBD) Labuhanbatu Regency. The data analysis technique in this study is multiple linear regression analysis. Based on the results of partial analysis, it is found that job satisfaction has a positive and significant effect on employee loyalty, the work environment has a positive and significant effect on employee loyalty, work-life balance has a positive and significant effect on employee loyalty and work culture also has a positive and significant effect on employee loyalty. Based on the simultaneous test results, the four variables also have a positive and significant effect.
PENGARUH CITRA PERUSAHAAN, KUALITA PELAYANAN, LOKASI DAN HARGA TERHADAP MINAT BELI ULANGTABUNG GAS LPG 12 KG PADAPT.JALAHAN ARTA PRIMARANTAUPRAPAT Ummi Batubara, Nur Syamsu; Nasution, Ade Parlaungan; Prayoga, Yudi
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 1: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i1.2142

Abstract

This study aims to determine the effect of company image, service quality, location and price on the repurchase interest of 12 KG LPG gas cylinders at PT. Jalah arta Prima Rantauprapat. The population in this study were consumers who made purchases of LPJ gas cylinders at PT. Jalah Arta Prima Rantauprapat, namely 541 people. The sample used in this study is to use the incidental sampling method (Incidental Sampling). Respondents in this study are consumers who purchase LPG gas cylinders at PT. Arta Prima Rantauprapat totaled 139 respondents. Analysis of the data obtained used quantitative and qualitative data analysis. Testing the feasibility of the research instrument and descriptive analysis of the characteristics of respondents using the softwareSPSS (Statistical Package for the Social Science) version 20.
Analisis Price,Service Quality Dan Desain Interior Terhadap Kepuasan Serta Dampaknya Pada Loyalitas Konsumen (Studi Kasus Ayam Penyet Cindelaras) Juliani Pohan
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 1: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i1.2105

Abstract

This study aims to determine the effect of price, service quality, and interior design on satisfaction and its impact on consumer loyalty (Case study of Cindelaras Penyet Chicken). The population in this study were people who had visited the Ayam Penyet Cindelaras restaurant. The sampling technique used was simple random sampling. The research data were obtained by distributing research questionnaires about price, service quality, interior design on satisfaction and their impact on consumer loyalty to 60 respondents. The results of data analysis show that partially interior design has a positive effect on satisfaction where the value of tcount (2.661)> t table (1.295) with a significant level of 0.000 <0.10, partially price has a positive effect on customer loyalty where tcount (3.178)> t table (1.295) with a significant level of 0.002 <0.10, partially satisfaction has a positive effect on consumer loyalty where the value tcount (3,851)> ttable (1,295) with a significant level of 0.000 <0.10, simultaneously price, service quality, interior design and satisfaction have a positive effect on customer loyalty where the value of Fcount (8.132)> Ftable (2.54) with a significant level of 0.000 <0.10.
PENGARUH LOKASI, KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN DIWARUNG KOPI NETRAL RANTAUPRAPAT (Study Kasus Konsumen Rantau Prapat) Suyanti Suyanti
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 1: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i1.2147

Abstract

This study aims to analyze the effect of Location on Customer Satisfaction at Rantauprapat Neutral Coffee Shop. To analyze the effect of Product Quality on Customer Satisfaction at Rantauprapat Neutral Coffee Shop. To analyze Service Quality on Satisfaction at Rantauprapat Neutral Coffee Shop. This research was conducted at Warung Kopi Neutral Rantauprapat with a sample of 245 people from 633 populations. Data collection techniques were carried out by questionnaires or primary data. Data analysis techniques used descriptive statistics and multiple linear regression analysis. The results showed that the variables of Location, Product Quality and Service Quality simultaneously had a positive and significant effect on Customer Satisfaction. Fcount 7 74,931> Ftable 2.65 with a significant value of 0,000, partially location had a positive and significant effect on Consumer Satisfaction, the tcount was 9,115> ttable 1.65 The probability of t is 0.000ttable 1.65 is obtained, Service Quality has a positive and significant effect on Customer Satisfaction, the value of tcount is 6.475> t table 1.65.
PENGARUH MOTIVASI KERJA, KEMAMPUAN KERJA, GAYA KEPEMIMPINAN DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PADA DINAS PERDAGANGAN DAN PERINDUSTRIANKABUPATEN LABUHANBATU Al Ihsan, Muhammad Ali
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 1: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i1.2126

Abstract

This study aims to determine the effect of work motivation, workability, leadership style, and work discipline on employee performance at the Office of Trade and Industry, Kabupaten Labuhanbatu. This type of research in this thesis is a quantitative descriptive method, which is a form of research based on data collected during research systematically regarding the properties of the object under study by linking the relationships between the variables involved, then interpreted based on related theories. The type of data used consists of primary data, namely data obtained directly from research respondents through field questionnaires, and secondary data, namely data obtained in a ready-made form, which has been collected and processed by other parties. The method of data collection was done by listing statements, the sample in this study were employees of the Office of Trade and Industry of Labuhanbatu Regency, totaling 95 people. The results showed (1) simultaneously work motivation, workability, leadership style and work discipline had a positive and significant effect on employee performance at the Office of Trade and Industry, Labuhanbatu Regency. This can be seen from the value of Fount (6.628)> Fable (2.70) with a significant level of 0.000 <0.05. (2) partially work motivation has a significant effect on employee performance at the Office of Trade and Industry in Labuhanbatu Regency, this can be seen from the value of count (2.155)> t table (1.661) with a significant level of 0.004 <0.05. (3) The workability has a significant effect on employee performance at the Office of Trade and Industry in Labuhanbatu Regency, this can be seen from the value of tcount (3.197)> t table (1.661) with a significant 0.002 <0.05. (4) partially significant leadership style on employee performance at the Office of Trade and Industry Labuhanbatu Regency, this can be seen from the value of tcount (2.567)> t table (1.661) with a significant 0.003 <0.05. (5) partially significant work discipline on employee performance at the Office of Trade and Industry in Labuhanbatu Regency, this can be seen from the value of tcount (4.367)> t table (1.661) with a significant 0.000 <0.05. (6) Employee performance at Labuhanbatu Regency Office can be explained by work motivation, workability, leadership style, and work discipline by 19.3% while the remaining 80.7% can be explained by other factors that are not careful in this study.
Pengaruh Gaya Kepemimpinan, Motivasi, Disiplin Dan Kepuasan Kerja Terhadap Kinerja Karyawan pada PT. Master Rantauprapat Ramadhani, Eka Fitri; Siregar, Zulkifli Musannip Efendi; Pristiyono, Pristiyono
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 1: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i1.2100

Abstract

This study aims to determine the effect of leadership style, motivation, discipline, and job satisfaction on employee performance at PT. Master Rantauprapat. Data collection in this study was carried out through survey approaches, interviews and documentation. This study has a sample of 40 respondents in which the entire population is sampled. The data analysis tool used in this study was SPSS (Statistical Product Software Solution). The data analysis technique in this research is descriptive analysis, multiple linear regression analysis, hypothesis testing using partial significance test (t test), simultaneous significant test (F test), and determination coefficient test (R2). That the F test result is 6,137 with a significant level of 0.000 while the F-test value is 2.64. When compared to the value of fcount6.137> ftabel 2.64 at α 5%, the conclusion is that simultaneously the variables of Leadership Style, Motivation, Discipline, and Job Satisfaction on Employee Performance have a positive and significant effect on Employee Performance, that the tcount for the Leadership Style variable is 0.105. Motivation of -2,531, Work Discipline of 3,159, and satisfaction of 0,799 with a significant value of each independent variable (2,866), (0,000). As for the t-table value in the t distribution statistical table with a level of test α = 5% and df1 = (k-1) = 5 and df2 = (n-k-1) = (40-5) = 35 of 2.64. Based on the criteria that if the value of tcount> ttable H0 is rejected, on the other hand tcount2.64.), ( 0.799> 2.64.). So it can be concluded that partially the leadership style variable (X1) has a negative and significant effect on employee performance (Y), the motivation variable (X2) has a negative and significant effect on employee performance (Y), the work discipline variable (X3) has a positive and significant effect on employee performance. Employee Performance (Y), and the Satisfaction variable (X4) have a positive and significant effect on Employee Performance (Y).

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