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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
ANALISIS BAURAN PEMASARAN 4P’s PADA KEPUTUSANDAN KEPUASAN PEMBELIAN TERHADAP MINATBELI ULANG DAN LOYALITAS PELANGGANSTUDI KASUS PADA UKM KULINER WARDOM PAK ATO Dhani, Rabiah Rahma; Sumitro, Sumitro; Efendi Siregar, Zulkifli Musannif
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.v1i1.2143

Abstract

This study aims to determine and analyze the effect of 4p's marketing mix on purchasing decisions and satisfaction and its impact on repurchase interest and customer loyalty in the case study of Wardom Pak Ato's Culinary UKM. The population in this study are consumers who buy at Warung Indomie Pak Ato located in Ujuang Bandar, Kec. Rantau Selatan. This research used a research instrument in the form of a questionnaire with a total sample of 100 respondents. Sampling in this study using accidental sampling (Accidental Sampling) which is part of sampling non-probability (Non-Probability Sampling). The feasibility test of the research instrument as well as descriptive analysis of the characteristics of the respondents used version 22 of the softwareSPSS (Statistical Package for the Social Science). While the data analysis technique used the path analysis model with the help of software SmartPLS version 3.0.
PENGARUH GAYA KEPEMIMPINAN, KESEHATAN KERJA, DISIPLIN KERJA, DAN LINGKUNGAN KERJA TERHADAP TINGKAT SEMANGAT KERJA PADA KARYAWAN PT. MASTER CASH AND KREDIT RANTAU PRAPAT KABUPATEN LABUHANBATU Ramadani, Kurnia
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.v1i1.2139

Abstract

PT Master cash and credit which is located on Jln.SM.Raja Simpang Mangga in carrying out its activities requires a lot of factors and factors encourage a job so that the work can be done well with enthusiasm and goals that will be realized and carried out properly such as This is because the company needs a good leadership style and the work health of every employee and work discipline so that all are properly directed and comply with the rules that exist in the company and the work environment which greatly affects every company and good working morale. The purpose of this study was to determine the effect of leadership style, occupational health, work discipline and work environment on the level of morale of employees of PT. Master cash and credit Rantauprapat using quantitative methods by distributing questionnaire data with a population of 40 people. The analysis technique used is Multiple Linear Regression with a significance level of 5%. The results of the study using Multiple Linear Regression Analysis obtained a regression equation Y = 14.401 + 0.323X1 + 0.217X2 + 0.234X3 + 0.308X4, meaning that there is a positive and significant influence on Leadership Style, Occupational Health, Work Discipline and Work Environment on the Level of Morale. The simultaneous influence of Leadership Style, Occupational Health, Work Discipline and Work Environment on Work Morale Level with a significance value of 0.001 Work Spirit (Y) is influenced by the Variables of Leadership Style, Occupational Health, Work Discipline and Work Environment on Work Spirit Level of 34.4 %. While the remaining 65.6% is influenced by other factors.
Strategi Diferensiasi Produk, Citra Merek, Targetting, dan Positioning Pasar Terhadap Keunggulan Kompetitif Minuman Lega di Labuhanbatu (Studi Kasus Konsumen Minuman Lega) Dani, Ayu Rama; Nasution, Ade Parlaungan; Safri, Hayanuddin
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.v1i1.2101

Abstract

This study aims to determine the product differentiation strategy, brand image, targetting and market positioning of the competitive advantage of Lega drinks in Labuhanbatu, a case study of Lega drink consumers. The population in this study are consumers who buy directly at the Lega Outlet located at Jln. Kihajar Dewantara, Kec. Rantau Selatan, Kab. Labuhanbatu. In this study, using a sample of 80 people. This study used the simple random sampling method, where the penarika was randomized by providing equal opportunities for each member of the population to express their opinion. In simultaneous testing (Test F), it is known that product differentiation, brand image, targetting, and market positioning have a positive and significant effect on competitive advantage. Partially (t test) it is known that product differentiation and brand image have a positive effect on competitive advantage. Meanwhile, targetting and market positioning do not have a positive and significant effect on competitive advantage. Through the determinant coefficient test, the Adjusted R Square value of 0.355 or 35.5 can be obtained. Competitive advantage can be explained by product differences, brand image, targetting, and market position, while the 64.5 side can be explained by other variables not discussed in this study. The feasibility test of the research instrument and descriptive analysis of the characteristics of the respondents used the SPSS (Statistical Package For The Social Science) software Version 22.
PENGARUH MOTIVASI BERWIRAUSAHA DAN PENGETAHUAN KEWIRAUSAHAAN TERHADAP MINAT BERWIRAUSAHA (Studi Pada Mahasiswa Ekonomi Islam Semester VI Fakultas Ekonomi Dan Bisnis Islam Universitas Islam Negeri Sumatera Utara) Rahmansyah, Anugrah Putra; Mulyono, Hardi; Syamsuri, Abd. Rasyid
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.v1i1.2153

Abstract

This research aims to know the influence of motivation of entrepreneurship and entrepreneurial knowledge to the interests of entrepreneurship in students of Islamic Economics Semester VI Faculty of Economics and Business Islam Universitas Islam Negeri Sumatera Utara. The sampling technique using purposive sampling method, namely the sample selected with specific criteria amounted to 175 people. Methods of data collection using the questionnaire. The results of the hypothesis test simultaneously (F Test) variable entrepreneurship motivation and knowledge entrepreneurship have a positive and significant impact on the interest in entrepreneurship. The partial hypothesis test (t Test) variable entrepreneurship motivation and knowledge entrepreneurship have a positive and significant impact on the interest in entrepreneurship. The results of the test of determination obtained the value of R Square of 0,558, meaning that the variables of interest in entrepreneurship can be explained amounted to 55.8% by the variable motivation entrepreneurship and entrepreneurial knowledge, while the remaining 44.2% is explained by other variables not included in this study.
PENGARUH KONFLIK KERJA, BEBAN KERJA, LINGKUNGAN KERJA DAN MOTIVASI KERJA TERHADAP TINGKAT STRES PADA PEGAWAI KANTOR DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KABUPATEN LABUHANBATU Mayanti, Riska; Nasution, Ade Parlaungan; Syahputra, Rizki
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.v1i1.2144

Abstract

In this study using a sample of 63 employees, the type of data and data sources used in this study using primary and secondary data. The instrument test to test the appropriateness of the statement is the validity test and reliability test. The data analysis method used in this study is multiple regression analysis. . The results showed that the first hypothesis is known that the t-count of the work conflict variable is 1.183 with a sig value of 0.241. If tcount <ttable value (1.183 <1.670) with a significance of 0.241 greater than 0.05, then H0 is accepted and H1 is rejected. Thus it can be concluded that partially work conflict has no positive and insignificant effect on stress levels. The second hypothesis is that the t-count value of the workload variable is 2.759 with a sig value of 0.008. If the value of tcount> ttable value (2.759> 1.670) with a significance of 0.008 greater than 0.05 then H1 is rejected and H0 is accepted. Thus it can be concluded that partially workload has a positive and significant effect on stress levels. The third hypothesis, it is known that the tcount value of the work environment variable is 4,946 with a sig value of 0,000. If the value of tcount> ttable value (4,946> 1,670) with a significance of 0,000 is greater than 0.05, then H1 is rejected and H0 is accepted. Thus it can be concluded that partially the work environment has a positive and significant effect on stress levels. The fourth hypothesis, it is known that the t-count value of the work motivation variable is 2.759 with a sig value of 0.008. If the value of tcount> ttable value (2.759> 1.670) with a significance of 0.008 greater than 0.05 then H1 is rejected and H0 is accepted. Thus it can be concluded that partially work motivation has a positive and significant effect on stress levels. The fifth hypothesis is known that the value of Fcount> Ftable value (15.413> 2.53) at significance (0.000 <0.05). In other words, work conflict, workload and work environment variables simultaneously have a positive and very significant effect on stress levels.
ANALISIS PERTUMBUHAN LABA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Kartika, Felia Lita; Nur, Dhani Ichsanuddin
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.v1i1.2122

Abstract

Profit growth is a ratio that shows the percentage of profit earned by a company. This study aims to examine and analyze the effect of working capital on total assets, debt to asset ratio, and total asset turnover on profit growth in property and real estate companies listed on the Indonesia Stock Exchange in 2016-2019. Determination of the sample in this study is a purposive sampling technique. The sample used in this study were 29 property and real estate companies on the Indonesia Stock Exchange in 2016-2019. The analytical method used in this research is multiple linear regression analysis. Hypothesis testing is done using the F test (simultaneous test) and t test (partial test). The results of this study indicate that working capital to total assets and debt to asset ratio does not contribute to profit growth in property and real estate companies on the Indonesia Stock Exchange. Meanwhile, total asset turnover contributed to profit growth in property and real estate companies on the Indonesia Stock Exchange.
PENGARUH KEPEMIMPINAN, PENGALAMAN KERJA, MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PADA DINAS KOMUNIKASI DAN INFORMATIKA (KOMINFO) KABUPATEN LABUHANBATU Hayati, Lusi Hijrah
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.v1i1.2140

Abstract

This study aims to determine the effect of leadership, work experience, work motivation and work discipline on employee performance at the Office of Communication and Information Technology (KOMINFO) 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 48 respondents, while the population used in this study were employees at the Office of Communication and Informatics (KOMINFO) Labuhanbatu Regency. The data collection technique is done by observation, interview, questionnaire and documentation study. The data analysis tool used in this study used SPSS (Statistical Package for The Social Sciences) version 16.0. The data analysis technique in this study is descriptive analysis and multiple linear regression analysis with hypothesis testing using partial significance test (t-test), simultaneous significant testing (f-test), and testing the coefficient of determination (R2). The results of this study indicate partially (t-test) it is known that leadership has a significant effect on employee performance at the Office of Communication and Information Technology (KOMINFO) Labuhanbatu Regency. Work experience has a significant effect on employee performance at the Office of Communication and Information Technology (KOMINFO) Labuhanbatu Regency. Work motivation has a significant effect on employee performance at the Office of Communication and Information Technology (KOMINFO) Labuhanbatu Regency. Then work discipline has a significant effect on the performance of employees at the Office of Communication and Information Technology (KOMINFO) Labuhanbatu Regency. In the simultaneous test (f-test) it is known that leadership, work experience, work motivation and work discipline have a significant effect on employee performance at the Office of Communication and Information Technology (KOMINFO) Labuhanbatu Regency. Through testing the coefficient of determination (R Square) 67.1% which can be explained by leadership, work experience, work motivation, and work discipline on employee performance. The remaining 32.9% is influenced by other variables which were not examined in this research.
PENGARUH PENGETAHUAN, KEMAMPUAN, DISIPLIN KERJA DAN KOMUNIKASI TERHADAP KINERJA KARYAWAN PADA PT. MASTER CASH & CREDIT RANTAUPRAPAT Dewi Puji Astuti; Siti Lam’ah Nasution; Yudi Prayoga
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.v1i1.2102

Abstract

This study aims to determine the effect of knowledge of work discipline and communication skills on employee performance at PT. Master Cash & Credit Rantauprapat. Data collection in this study was conducted through survey approaches, interviews and documentation. This study had a sample of 40 respondents where the entire population was sampled. The data analysis tool used in this study used 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 87. 386 with a significant level of 0.000, while the Ftable value of 3.332. When compared to the value of fcount 87.386> ftable 3.332 at α 5%, the conclusion is that simultaneously the Knowledge, Work Discipline and Communication Ability variables have a positive and significant effect on Employee Performance, that the tcount value for the Knowledge variable is 0.321, Ability is -0.057, Work Discipline is equal to 3.605, and communication of 4.391 with a significant value of each independent variable (4.163), (0.000). Whereas for the t-table value in the t distribution statistical table with level of test α = 5% and Dk = n - k, 40 -5 = 35 with a sig value of 5%, the value of t table = 1.869. Based on the criteria that if the value of tcount> ttable H0 is rejected , on the other hand tcount <ttable, H0 is accepted.  : (0.321> 1.869), (-0.057 <1.869), (3.605> 1.869), (4.391> 1.869).
PENGARUH PELAKSANAAN PROGRAM KESELAMATAN DAN KESEHATAN KERJA (K3) TERHADAP KINERJA KARYAWAN PT.BERKAH SEJAHTERA TEKNIK MEDAN Syahputri, Rahmadani; Syamsuri, Abd Rasyid
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.v1i1.2154

Abstract

This study aims to analyze the influence of the occupational safety and health (K3) on the performance of employees at PT.Berkah Sejahtera Teknik Medan. The method used in this research is the method of data analysis descriptive and quantitative data collection Techniques using Observation, interview, and questionnaire. The sampling technique using the method of sampling is saturated, i.e. the selected sample amounted to 43 people. The results of the hypothesis test persial (t Test) variables of occupational safety and health (K3) has positive and significant effect on employee performance. The results of the test of determination obtained the value of Adjusted R Square (R2) of 0.525. It means that the variable performance of employees can be explained amounted to 52.5% by the variable occupational safety and health (K3), while the rest of 47.5% is explained by other variables not included in this study.
ANALISIS KUALITAS PELAYANAN, HARGA, FASILITAS DAN LOKASI TERHADAP KEPUASAN PELANGGAN (STUDI KASUS PADA PT. HAPPY KIDDY INDONESIA RANTAUPRAPAT) Lumban Gaol, Slamat Andriani; Sumitro, Sumitro; Efendi Siregar, Zulkifli Musannif
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.v1i1.2145

Abstract

This study aims to determine the Analysis of Service Quality, Price, Facilities and Location of Customer Satisfaction (Case Study at PT. Happy Kiddy Indonesia Rantauprapat). Data collection in this study was conducted through a survey approach with quantitative descriptive research type by distributing questionnaires to 30 respondents, while the population used in this study were visitors to Suzuya Mall at PT. Happy Kiddy Indonesia Rantauprapat. Data analysis tools 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 (t test), simultaneous significant testing (F test). ), and testing the coefficient of determination (R2).

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