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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
PENGARUH KEPEMIMPINAN, LINGKUNGAN KERJA, MOTIVASI KERJA DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. SMART TBK PADANG HALABAN Zebua, Yuniman
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.v1i1.2150

Abstract

This study aims to determine the effect of leadership, work environment, work motivation, and job satisfaction on employee performance at PT. SMART Tbk Padang Halaban. This type of research is associative research. Data collection in this study was conducted through a survey approach with quantitative descriptive research type by distributing questionnaires to 50 respondents, while the population used in this study was at PT. SMART Tbk Padang Halaban. The data collection technique is done by interview, questionnaire, and documentation study. 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 partially (t test) it is known that leadership has a significant effect on employee performance at PT. SMART Tbk Padang Halaban. Work Environment has a significant effect on Employee Performance at PT. SMART Tbk Padang Halaban. Work Motivation has a significant effect on Employee Performance at PT. SMART Tbk Padang Halaban. Then Job Satisfaction has a significant effect on Employee Performance at PT. SMART Tbk Padang Halaban. In simultaneous testing (F test) it is known that leadership, work environment, work motivation, and job satisfaction have a significant effect on employee performance at PT. SMART Tbk Padang Halaban. Through testing the coefficient of determination (R Square) 58.6% means that Leadership, Work Environment, Work Motivation, and Job Satisfaction have a significant effect on Employee Performance by 3.43%, the remaining 2.85% is influenced by other variables not examined in this study.
PENGARUH KETERAMPILAN, LINGKUNGAN KERJA, MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJAPEGAWAI PADA DINAS KOMUNIKASI DAN INFORMATIKA (KOMINFO) KABUPATEN LABUHANBATU Sulfia, Nur Indah
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.v1i1.2141

Abstract

This study aims to determine the effect of skills, work environment, motivation and work discipline on employee performance 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 conducted 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 Employee Performance at the Office of Communication and Informatics (KOMINFO) Labuhanbatu Regency. Data collection techniques were carried out by interviews, questionnaires. and documentation study. The data analysis tool used in this study was SSPS (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 testing (F test), and determination coefficient testing (R2). The results of this study indicate partially (t test) it is known that skills have a significant effect on Employee Performance at the Office of Communication and Information Technology (KOMINFO) Labuhanbatu Regency. Work Environment has a significant effect on Employee Performance on Employee Performance at the Office of Communication and Information Technology (KOMINFO) Labuhanbatu Regency. 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 Employee Performance on Employee Performance at the Office of Communication and Information Work Environment, Motivation and Work Discipline have a significant effect on Employee Performance at the Labuhanbatu Regency Communication and Information Service (KOMINFO) Through testing the coefficient of determination (R Square) 69.9% means that Skills, Work Environment, Motivation, and Work Discipline have a significant effect on Employee Performance3, The remaining 83% 3.25% is influenced by other variables that were not examined in this study.
ANALISIS STRATEGI PRODUK, HARGA, PROMOSI DAN TEMPAT TERHADAP KEPUASAN PELANGGAN WARUNG KOPI DI RANTAUPRAPAT Suarni, Eka; Hasibuan, Desmawaty; Hendry, Raja Saul Marto
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.v1i1.2103

Abstract

This study aims to determine the Product Strategy Analysis, Price, Promotion and Place on Customer Satisfaction at Millennial Coffee Shop Rantauprapat. Data collection in this study was carried out through survey approaches, interviews and documentation. This study had a sample of 50 respondents using the Slovin method. The data analysis tool used in this study used SPSS (Statistical Product Software Solution). Data analysis techniques in this study are 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). Whereas the F test result is 5,944 with a significant level of 0,000 while the F table value is 2.58. If compared to the f count 5,944> f table 2.58 at α5%, the conclusion is that simultaneously the Product, Price, Promotion, and Place variables have a positive and significant effect on Customer Satisfaction, that the t value for the product variable is -2.693, the price is 4.020, the promotion is -1.518, and the place is 1.217 with a significant value for each independent variable (3.587), (0.001). As for the t table value in the table statistical distribution t with the level oftestα = 5% 2-party test and dk = nk, 50-5 = 45, it is obtained t table of 1679.
Pengaruh Kualitas Produk, Harga, Lokasi, dan Pelayanan Terhadap Keputusan Pembelian Pada Toko UD. Nayla Jaya di Asam Jawa Septian, Septian
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.v1i1.2727

Abstract

The purpose of this study is to determine the effect of product quality, price, location and service on the purchase decision on UD. Nayla Jaya in Asam Java either partially or simultaneously. Data collection using field studies (observation), questionnaire interviews and documentation. Work on data analysis methods using the help of SPSS 26.0 for windows software. This study used a sample of 82 buyers taken by using Accidental Sampling. The results of the study based on the simultaneous Test (Test F) showed that product quality, price, location and service simultaneously significantly affect the purchase decision at UD store. Nayla Jaya in Asam Jawa, where the value of F (28.728) > F (2.49) with the significance of 0.000 < 0.05. The results of partial hypothesis testing (t test) showed that product quality has a positive and significant effect on purchasing decisions at UD stores. Nayla Jaya in Asam jawa, where the value of t (3.111) > t (1.664) with a significance level of 0.003 < 0.05. Price negatively and significantly affect the purchase decision at UD stores. Nayla Jaya in Asam Jawa, with a value of t -2.640 < t ((1.664) with a significance level of 0.010 < 0.05. Location has a positive and significant effect on purchasing decisions at UD stores. Nayla Jaya in Asam Java, with a value of t (2.822) > t ((1.664) with a significance level of 0.006 < 0.05. Partial service has a positive and significant effect on purchasing decisions at UD stores. Nayla Jaya in Asam Java, with a value of t (5.410) > t ((1.664) with a significance level of 0.000 < 0.05.  Based on the determination test results obtained Adjusted R Square value of 0.574 means 57.40% of purchasing decisions are explained by product quality, price, location, and service. While the remaining 42.60% can be explained by factors that are not studied in this study, such as promotions, discounts, and so forth.
Pengaruh Disiplin Kerja, Lingkungan Kerja, Pengawasan Kerja, Pelatihan Dan Pembinaan Terhadap Kinerja Kerja Pegawai Pada Dinas Pendidikan Labuhanbatu Utara Nurcahaya, Nurcahaya
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.v1i1.2728

Abstract

This study aims to determine the work discipline, work environment, work supervision, training and coaching positive and significant effect on the work performance of employees at the North Labuhanbatu Education Office. This Type Of Research Is Associative Research. Data collection in this study was conducted through a survey approach with a type of quantitative descriptive research by distributing questionnaires to 30 respondents, namely employees at the North Labuhanbatu Education Office. Data analysis techniques in this study are descriptive analysis, multiple linear regression analysis, hypothesis testing using partial significant Test (t test), simultaneous significant test (F test), and determination coefficient test (R2).  The results of this study showed that partially (t test) is known that the work discipline has a positive and significant effect on the work performance of employees at the North Labuhanbatu Education Office with a value of thitung (4.937) > ttable (1.713) and the significance level of 0.000 < 0.05. The work environment has a positive and significant effect on the work performance of employees at the North Labuhanbatu Education Office with the value of thitung (4.667) > ttable (1.713) and the significance level of 0.000< 0.05. Supervision of work has a positive and significant effect on the work performance of employees at the North Labuhanbatu Education Office with a value of thitung (3.919) > ttable (1.713) and the significance level of 0.001 < 0.05. Training has a positive and significant effect on employee performance at the North Labuhanbatu Education Office with the value of thitung (4.257) > ttable (1.713) and the significance level of 0.000 < 0.05. Then coaching positive and significant effect on the performance of employees at the Department of Education Labuhanbatu Utara with the value of thitung is (4.766) > ttable (1.713) and the level of significance 0.000 < 0.05.  In simultaneous testing (test F) known that the work discipline, work environment, work supervision, training and coaching positive and significant effect on the work performance of employees at the Department of Education North Labuhanbatu with the results showed that the value of Fhitung is (19.098) > Ftable (2.62) and the level of significance 0.00 < 0.05. Through testing the coefficient of determination Adjusted R Square is equal to 0.757. This value means that work performance is able to be explained by work discipline, work environment, work supervision, training and coaching by 75.7%. While the remaining 24.3% influenced by other variables that are not studied in this study.
Pengaruh Gaya Hidup, Label Halal, Kualitas Produk dan Harga Terhadap Keputusan Pembelian Kosmetik Wardah Pada Masyarakat Kecamatan Bilah Hilir Maharani, Indah Setia
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.v1i1.2729

Abstract

Currently with the development of science, culture and technology, the needs of human life is growing as well. The need to beautify themselves is now a top priority in supporting everyday appearance, especially cosmetics become a trend today. The competition between the personal care and cosmetics industry markets is increasingly competitive. This is evidenced by the many types of cosmetics of domestic production and foreign production that circulate well in Indonesia. So consumers should pay attention to the halal label and product quality of the cosmetic. This study aims to determine and analyze 1) the influence of lifestyle on purchasing decisions, 2) the influence of halal labels on purchasing decisions, 3) the influence of product quality on purchasing decisions, and 4) the influence of price on purchasing decisions, the population in this study is consumers in the downstream bar Kecataman who have bought and used Wardah Cosmetics and the sample in this study was taken using Slovin and obtained the number of samples as many as 100 people. The data analysis method used is validity and reliability test, classical assumption test, multiple regression analysis test , hypothesis test through T-test and f-test, determination coefficient test. Testing is done using the help of SPSS.  The results showed that lifestyle variables partially showed t-count (4,041)> t-table (1,984) with GIS. Amounted to 0.027 which means lifestyle variables have a positive and significant effect on the purchase decision.Variable halal label partially, showing t-count (4,948)>t-table (1,984) with sig. Amounted to 0.032 which means the variable halal label has a positive effect and GIS. against the purchase decision. Product quality variable has partial effect, showing t-count (3,834)>t-table (1,984) with GIS. Of 0.006 which means the variable quality of the product has a positive effect and GIS. to the purchase decision, the price variable has a partial effect, showing t-count (3,462)>t-table (1,984) with GIS. Of 0.000 which means the price variable has a positive effect and GIS. on the purchase decision based on simultaneous testing (test - F), it is seen that f-count (39.478) > F-table (3.09) with a GIS of 0.000 which means lifestyle variables, halal label, product quality and price together have a positive effect and GIS. against the purchase decision. Analysis of the coefficient of determination seen from the value of R Square of 0.624 which means that the decision to purchase cosmetics Wardah at consumers in District Bar downstream can be met by lifestyle, halal label, product quality and price of 62.4% while the remaining 37.6% influenced by other factors that are not described in this study.
Pengaruh Kualitas Pelayanan, Lokasi, Harga Dan Cita Rasa Terhadap Kepuasan Konsumen Di Cafe Mawar Desa Cinta Makmur Kecamatan Panai Hulu Kabupaten Labuhanbatu Surya, Muhammad
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.v1i1.2730

Abstract

This study was conducted at Cafe Mawar Desa Cinta Makmur, Panai Hulu Sub-District, Labuhanbatu, which aims to find and identify the effect of Service Quality, location, price and taste on consumer satisfaction in Cafe Mawar. This type of research is associative research. Quantitative descriptive data collection by distributing questionnaires to 50 respondents. Data collection techniques are carried out by interviews, questionnaires and documentation studies. Data analysis tools used in this study using SPSS (statistical Product Software Solusion). Analytical techniques in this study are descriptive analysis, hypothesis testing using partial significant Test (t test), simultaneous significance test (F test) and determinant coefficient test (R2). The results of this study showed that partially (t test) service quality positive and significant effect on consumer satisfaction with Thitung (2,152) > Ttable (1,67943), location positive and significant effect on consumer satisfaction with Thitung (2,351) > Ttable (1,67943), price positive and significant effect on consumer satisfaction with Thitung (2,120) > Ttable (1,67943) and taste effect on consumer satisfaction with (2,162) > Ttable (1.67943). While the results of the simultaneous Test (Test F) quality of service, location, price and taste together (simultaneous) significantly affect consumer satisfaction with Fhitung (14,185) > Ftable (2,578). Through testing coefficient determination (R Square) of 0.558 means 55.8% of the factors of consumer satisfaction at Cafe Mawar Cinta Makmur Village Panai Hulu District Labuhanbatu can be explained by the quality of service, location, price and taste. While the remaining 44.2% can be explained by other factors that are not studied in this study.

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