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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 25 Documents
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Search results for , issue "Vol 1, No 2: 2021" : 25 Documents clear
PENGARUH GAYA KEPEMIMPINAN, SUPERVISI KERJA DAN DISIPLIN KERJA TERHADAP EFEKTIFITAS GURU DI SMA NEGERI 2 KOTAPINANG LABUHANBATU SELATAN Meisa Fitri Nasution
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 2: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i2.2152

Abstract

This study aims to analyze the effect of leadership style, work supervision and work discipline on work effectiveness. The population is 34 employees of SMA Negeri 2 Kotapinang Labuhanbatu Selatan. The analysis used is multiple linear regression analysis with the help of SPSS 20.00 for Windows. The results of this study indicate that leadership style, work supervision and work discipline have a positive and significant effect on the work effectiveness of teachers at SMA Negeri 2 Kotapinang Labuhanbatu Selatan. This can be seen from the R Square value of 0.715 or 71.5%, the remaining 28.5% can be explained by other variables not included in this research model.
PENGARUH PENDAPATAN DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL SERTA DAMPAKNYA TERHADAP PERTUMBUHAN EKONOMI PROVINSI SUMATERA UTARA Zulaili, Zulaili; Lubis, Porkas Sojuangon; Insy Sinaga, Rini Viri
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 2: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i2.2121

Abstract

This study aimed to analyze the effect of Regional Generated Revenues (PAD) and General Allocation Fund (DAU) to Capital Expenditure (BM) and their impact on Regional Gross Domestic Product (PDRB) in 33 districts/towns of North Sumatera Province. The data used are secondary data obtained from the Central Statistical Agency (BPS) and the site of Directorate General of Fiscal Balance (www.djpk.depkeu.go.id) of North Sumatera Province for the period of 2010 to 2015. The data were analyzed by using path analysis.The result of the research showed that simultaneously Regional Generated Revenues, General Allocation Fund and Capital Expenditure had impact on economic growth.
PENGARUH CSR TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING (PERUSAHAAN ANEKA INDUSTRI SEKTOR TEKSTIL DAN GARMENT TERDAFTAR DI BEI 2016-2018) Eka Mayastika Sinaga
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 2: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i2.2149

Abstract

This study aims to determine how the influence of corporate social responsibility on firm value with profitability as a moderating variable (Case Study of Various Industries in the Textile and Garment Sector Companies Listed on the Indonesia Stock Exchange 2016-2018 Period). The population in the study were various textile and garment industry companies listed on the Indonesia Stock Exchange (BEI) in the 2016-2018 period. The sampling method used was the purposive sampling method with a sample of 15 companies during the observation period of 3 consecutive years so that the total sample was 45. The method of analysis of this study used multiple linear regression and moderating regression analysis. The results of this study indicate that CSR and profitability have a significant effect on firm value.
ANALISIS NILAI PERUSAHAAN PADA SEKTOR FOOD AND BEVERAGES DI BURSA EFEK INDONESIA Alifia Safa Susilo; Dhani Ichsannudin Nur
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 2: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i2.2123

Abstract

Firm value is the company's performance, which is reflected in the share price that is formed by supply and demand in the capital market. The purpose of this study is to determine and analyze the effect of leverages, profitability, company size, and company growth as factors that influence a firm value in food and beverages companies listed on the Indonesia Stock Exchange in the 2015-2019 period. The population used in this study were 27 companies. The sampling method in this study was purposive sampling. The sample were 17 companies. The method used in this research is multiple linear regression with the classical assumption test. The results indicate that the independent variables, namely profitability, company size, and company growth can contribute to increasing the value of companies. While, leverages cannot contribute in increasing the value of company. 
PENGARUH KUALITAS PELAYANAN, PROMOSI, HARGA, KUALITAS PRODUK DAN CITA RASA TERHADAP KEPUASAN PELANGGAN PADA AYAM GEPREK WARUNG ENDUS SIBUAYA Husna, Arinal
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 2: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i2.2366

Abstract

This research aims to know the influence of service quality, promotion, price, product quality and taste of customer satisfaction on the chicken geprek stalls around sibuaya. The population in this study is consumers who buy direct at ayam geprek stalls around sibuaya. In this study, using a sample of 84 people. This study uses simple random sampling method that is where the penarika randomly as to give equal opportunity for every member of the population to express their opinions. In testing the simultaneous (Test F) be aware of the quality of service, promotion, price, product quality and flavour of a positive and significant effect on customer satisfaction. In persial (t Test) note that the known quality of service and the promotion of positive and significant effect on customer satisfaction, while the price, the quality of the product and the taste is not positive and significant effect on customer satisfaction. While targetting and positioning the market is not positive and significant effect on competitive advantage. Through testing Koefisifien the determinant obtained the value of Adjusted R Square of 0,229 or 22.9% customer satisfaction can be explained by the quality of service, promotion, price, product quality and taste while the side 77,1 can be explained by other variables that are not discussed in this study. Testing the feasibility of the research instrument as well as the analysis of the descriptive characteristics of the respondents using SPSS software (Statistical Package For The Social Science).
Pengaruh Fasilitas dan Kualitas Pelayanan Terhadap Kepuasan Konsumen (Studi Kasus di SPBU NO. 14.205.156 Desa Bengkel Kec. Perbaungan Kab. Serdang Bedagai) Lestari, Ainun; Hutasuhut, Julianto
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 2: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i2.2463

Abstract

The purpose of this study was to determine the influence of facilities and quality Services to the satisfaction of the consumers at the gas station No.14.205.156 Village Workshop Kec. Perbaungan. The population in this research is customer satisfaction at the gas station No.14.205.156 Village Workshop Kec. Perbaungan, a total of 600 people. The sample in this study amounted to 60 people were taken randomly by using random sampling technique. This type of research is quantitative research. Instrumentpenelitian using a questionnaire or a questionnaire and then analyzed using the method of multiple linear regression analysis Y=7,682+0,461 X1+0,337 X2, which means that the facilities and service quality effect on customer satisfaction. Based on the results can be known that the facility (X1) has a value of t count sebesar5,409dan t table by 1.67 if compared with t then the result 5,409>1,67, so it can be concluded that the facility has positive and significant effect on customer satisfaction (Y). Quality of Service (X2) has a t value of 4,988 if compared with t table then the result 4,988>1,67, so it can be concluded that Service quality has positive and significant effect on customer satisfaction (Y). Simultaneously, the facilities and Service Quality have positive and significant influence on consumer satisfaction. Meaning hypothesis in this study is accepted, it is evident from the value of F count > F table (51,225>3,15). The results of the coefficient of determination shows that the facilities and Service Quality influence on customer satisfaction 64.3%, while the rest of 35.7% influenced by other variables not examined in this study.
Pengaruh Keterlibatan Pegawai Dan Displin Kerja Pegawai Terhadap Perilaku Kewarganegaraan Organisasi Pada Dinas Pendidikan Kabupaten Labuhanbatu Nasution, Meisa Fitri
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 2: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i2.2544

Abstract

This study aims to analyze the influence of the involvement of employees and employee discipline on the behavior of the citizenship of the organization at the department of education Labuhan Batu. The population is 94 employees of the department of education.  The analysis used is multiple linear regression analysis with SPSS 20.00 for Windows. The results of this study show that the style of leadership, supervision of work and work discipline have a positive and significant impact on the effectiveness of the work of teachers in SMA Negeri 2 Kotapinang Labuhanbatu Selatan. It is seen from the value of R Square of 0,715 or by 71,5%, the rest of 28,5% can be explained by other variables not included in the model of this research. The involvement of Employees (X1) has positive and significant effect on the Behavior of the Citizenship of the Organization At the Department of Education Kabupaten Labuhanbatu with a significance value of 0.045 < 0.05, and the value of t count 2.750 > t table 1.9863. Work discipline (X2) has positive and significant effect on the Behavior of the Citizenship of the Organization at the Department of Education Kabupaten Labuhanbatu with a significance value of 0.038 < 0.05, and the value of t count of 4,850 > t table 1.9863.
PENGARUH GAYA KEPEMIMPINAN, MOTIVASI KERJA, KUALITAS KERJA DAN PENGEMBANGAN KARIR TERHADAP KINERJA PEGAWAI PADA DINAS PENDIDIKAN LABUHANBATU UTARA Rambe, Amar
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 2: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i2.2367

Abstract

This study aims to determine the Influence of Leadership Style, Work Motivation, Quality of Work And Career Development On Employee Performance At the Department of Education Labuhanbatu Utara.  Data collection was conducted through a survey approach with descriptive research type is quantitative, spread questionnaires to 30 respondents (total population), i.e., the employees of the place of research.  The data analysis tool used in this research is using the SPSS (Statistical Product Sofware Solution). The results showed that the partial test (t test) revealed that the Leadership Style has Positive and Significant Effect On Employee Performance At the Department of Education North Labuhanbatu with the value of tcount (3,525) > ttable (1,710) and level of significance 0,002 < 0,05. Work motivation has Positive and Significant with a value of t, namely (3,954) > ttable (1,710) and a significance level of 0,001 < 0,05. Quality of Work have a Positive And Significant with a value of t, namely (4,051) > ttable (1,710) and a significance level of 0,000< 0,05, Career Development Significant Positive Effect with the value of t, namely (4,446) > ttable (1,710) and a significance level of 0,000< 0,05.  Simultaneous (test F) there is a positive and significant influence with Fcount (17,868) > Ftable (2,67) and level of significance 0,00 < 0,05. Through testing the coefficient of determination, the results obtained by 74,1%.  While the rest by 26.1% influenced by other variables not examined in this study.
Determinasi Nasabah Dalam Memilih Produk Asuransi Sebagai Jaminan Masa Depan Pasca New Normal Al Ihsan, Muhammad Ali
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 2: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i2.2464

Abstract

This study aims to determine the determination of the customer in choosing the insurance after the new normal. This study was conducted on the customers of PT. Life Insurance Bumiputra 1912 Rantauprapat. The number of samples taken as many as 100 respondents by using the technique of sampling purposivie sampling.Before testing the hypothesis test is conducted data quality of the first test, classic assumption test, namely; normality test, multicollinearity, and hiteroskedastisitas. After testing the hypothesis that partial test (t test) and simultaneous test (F test). The results showed that income has positive and significant effect on purchasing decisions, education is not positive and significant effect on purchasing decisions, knowledge has positive and significant effect on purchasing decisions and simultaneous income, education and knowledge influence the buying decision using insurance products.
FAKTOR YANG MEMPENGARUHI NON-PERFORMING LOAN PADA BANK PEMERINTAH DAN BANK ASING DI INDONESIA Rahimah, Evida; Pratidina Nasution, Siti Wardah; Arfah Nasution, Siti Ummi
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 2: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i2.2245

Abstract

The purpose of this research to know and analyze effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Earning Assets Quality Ratio (KAP), Operations Expenses to Operations Income (BOPO), Bank Size, Return on Equity (ROE), Gross Domestic Product (GDP) and inflation to the Non-Performing Loan (NPL) government and foreign banks in Indonesia and Comparison effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Net interest Margin (NIM), Earning Assets Quality Ratio (KAP), Operations Expenses to Operations Income (BOPO), Bank Size, Return on Equity (ROE) to the Non-Performing Loan (NPL) government and foreign banks in Indonesia. This research used 8 samples are 4 government banks and 4 foreign banks in Indonesia as an object of research, the research period is from year 2006 until 2013. Data used in this research was obtained from the Financial Statements of government and foreign banks. This research used a significance level of 5%. In analyzing data, researcher used independent sample t-test, while the test of hypothesis is leven's test, free sample t test and significance test. Panel data regression is estimate panel data model, and then f test, t test and coefficient test of determination. The result showed that there is difference between CAR, LDR, NIM, Bank Size, ROE and no difference between KAP, BOPO and NPL government and foreign banks in Indonesia. CAR, LDR, NIM, KAP, BOPO, Bank Size, ROE, GDP and inflation simultaneously have a positive effect and significant to NPL government and foreign banks in Indonesia. Partial test result show that  CAR, NIM, BOPO, ROE and inflation have a negative effect and not significant, LDR and GDP have positive effect and not significant, KAP have positive effect and significant, SIZE have negative effect and significant to NPL government and foreign banks in Indonesia.

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