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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 Motivasi,Fasilitas Kerja Dan Kompetensi Terhadap Kinerja Pegawai Dinas Kependudukan Catatn Sipil Kabupaten Labuhanbatu Utara Rambe, Siti Fatimah
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.v1i2.2785

Abstract

This study aims to analyze the analysis of motivation, work facilities and competence to the performance of employees of the Department of population and civil registration of North labuhanbatu Regency. Data collection in this study was obtained through research instruments on a certain population / sample (quantitative approach) with a population as well as a sample of 35 employees. IBM SPSS sotwere 20.00 for windowes application is an application that is used in Data Processing (Data Testing ) in this study .the results showed that there is a positive and significant influence simultaneously between motivation, work facilities and competence on the performance of employees of the department and civil registry of North labuhanbatu Regency and also partially all all variables x affect the variable Y. Meanwhile, the coefficient of determinant R 2 obtained adjusted R squer value of 0.612 (61.2%). The rest (0.388%) on other variables that are not discussed in this study .
Analisis Pengaruh Disiplin Kerja, Beban Kerja, Lingkungan Kerja Dan Gaya Kepemimpinan Terhadap Kinerja Karyawan Pada PT.Smart Tbk Padang Halaban Rahman, Fazrur; Broto, Bayu Eko; Pitriyani, Pitriyani
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.v1i2.2738

Abstract

This study aims to determine the analysis of the influence of work discipline, workload, work environment and leadership style on employee performance at PT. SMART TBK Padang Halaban. Population and sample in this study are employees of PT.SMART TBK Padang Halaban as many as 45 people. This study uses work discipline, workload, work environment and leadership style as independent variables, while employee performance as a dependent variable. Data analysis in this study using the help of SPSS version 20. In individual/partial testing (t test), three variables have a significant influence and one variable that is not significant to employee performance. Where the value of the probability of siginifikan work discipline variable (X1) is less than 0.05 that is equal to 0.001 with the value of beta (acrylic) is equal to 0.406, for the variable workload (X2) is more than 0.05 that is equal to 0.076 with the value of beta (acrylic) of -0.212, work environment variable (X3) has a significant probability value of less than 0.05 that is equal to 0.014 with the value of beta (acrylic) of 0.276, as well as the variable leadership style has a significant probability value less than 0.05 is equal to 0.007 with a beta value of 0.582. For the results of the test analysis based on test F conducted shows that work discipline, workload, work environment and leadership style simultaneously or together have a positive significant influence on the performance of employees of PT SMART TBK Padang Halaban.
Pengaruh Brand Image Dan Brand Trust Terhadap Loyalitas Pelanggan Pada Toko Otomotif Putra Jaya Labuhanbatu Selatan Sari, Monika
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.v1i2.2776

Abstract

We are a company engaged in the procurement of goods and services industry. The data set was carried out by distributing questionnaires and distributed to 50 research samples, namely Putra jaya automotive store consumers. Data analysis in this study using the help of SPSS version 20. Multiple linear regression analysis, multiple linear regression analysis, multiple linear regression analysis, multiple linear regression analysis, and multiple regression analysis. The results showed that the brand image has a positive effect on customer loyalty it can be seen from the value of t count>t table (3,523 > 2,010), brand image has a positive effect on customer loyalty it can be seen from the value of t count > t table (5,538>2,010), brand image and brand trust F table (48,918 > 3,20).
Pengaruh Kompetensi Sumber Daya Manusia, Kedisplinan Kerja, Motivasi Kerja Dan Insentif Terhadap Kinerja Pegawai Pada Puskesmas Suka Makmur Desa Tebing Linggahara Baru Kecamatan Bilah Barat Tanjung, Halimah
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.v1i2.2735

Abstract

This study aims to determine the competence of Human Resources, work discipline, work motivation and incentives to the performance of employees at Puskesmas Suka Makmur Tebing Linggahara Baru village Barat Barat District. This Type Of Research Is Associative Research. The data collection in this study was conducted through a survey approach with a type of quantitative descriptive research by distributing questionnaires to 30 respondents, while the population used in this study were employees at Puskesmas Suka Makmur Tebing Linggahara Baru village, Barat Barat District. The results of this study showed that partially (t test) known that the competence of Human Resources positively and significantly affect the performance of employees at the Health Center Suka Makmur Tebing Linggahara Baru village Barat district with a value of thitung (5.387) > ttable 1.710) and the level of significance 0.000 < 0.05. Work discipline significantly positive effect on the performance of employees at the Health Center Suka Makmur Tebing Linggahara Baru village Barat district with the value of thitung is (3.831) > ttable (1.710) and the level of significance 0.001< 0.05. Work motivation significant positive effect on the performance of employees at the Health Center Suka Makmur Tebing Linggahara Baru village Barat district with the value of thitung is (4.804) > ttable (1.710) and the level of significance 0.000< 0.05. Then the incentive significantly positive effect on the performance of employees at the Health Center Suka Makmur Tebing Linggahara Baru village Barat district with the value of thitung is (5.828) > ttable (1.710) and the level of significance 0.000< 0.05. In the simultaneous testing (test F) known that the competence of Human Resources, work discipline, work motivation and incentives positive and significant effect on the work performance of employees at the Health Center Suka Makmur Tebing Linggahara Baru village Barat Barat with the results showed that the value of Fhitung is (49.076) > Ftable (2.76) and the level of significance 0.00 < 0.05. Through testing the coefficient of determination (Adjusted R Square) of 0.871 means 87.1% of the factors of performance in Puskesmas Suka Makmur Tebing Linggahara Baru village Barat district can be explained by the competence of Human Resources, work discipline, work motivation and incentives while the remaining 12.9% can be explained by other factors that are not studied in this study.
Pengaruh Motivasi Kerja, Komitmen Organisasi Dan Kompensasi Terhadap Kinerja Pegawai Dengan Kepuasan Kerja Sebagai Variabel Moderating (Studi Kasus Pada Dinas Perpustakaan dan Arsip Kab. Labuhan Batu) Sari Munthe, Siti Maya
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.v1i2.2773

Abstract

The library is a work unit of an agency or institution that manages library materials, these materials can be in the form of books or not (non book material) which is compiled scientifically and systematically with certain rules so that it is useful as a source of information for those in need. In the library the most basic and main task is to provide services to users. For that as one of the Library Information Center is required to be able to provide better service and quality and appropriate, so as to attract the attention of all elements of membership pemustaka who have different striped background both from the status of students, students, employees and ASN even children (potential users). Library is one of the facilities that continuously provide information and cultural preservation facilities that have a role in meeting the needs of education, research and development of science. This study aims to determine and analyze the effect of work motivation, organizational commitment, and compensation on employee performance with job satisfaction as a moderate variable. The results showed that work motivation has a positive and significant effect on employee performance with a value of T1 count of 5.599 > ttable of 1.677 with a significance of 0.000 < 0.05. Organizational commitment has a positive and significant effect on employee performance with T2 count value of 2.140 > ttable of 1.677 with significance of 0.038 < 0.05. Compensation positive and significant effect on employee performance with T3 count value of 2.220 > ttable of 1.677 with significance of 0.032 < 0.05. Work motivation, organizational commitment and compensation simultaneously have a positive and significant effect on employee performance with a value of F table = 3.19 while F count 90.374 so Ftable > Fhitung, with a significance level of 0.000 > 0.05 at the level of confidence 95% and Alpha 5%. Job satisfaction is proven to moderate the relationship between work motivation, organizational commitment and compensation for employee performance. 
Analis Faktor Kelengkapan Produk, Kualitas Produk, Citra Produk, dan Tempat Terhadap Loyalitas Konsumen Pada Toko Aini Fashion Kotapinang Almira, Mahsya Dwi
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.v1i2.2783

Abstract

The purpose of this study was to determine the influence of promotional locations, facilities and service quality on the decision to use Aini fashion store Kotapinang District Kotapinang South Labuhanbatu Regency either partially or simultaneously. The sample in this study amounted to 34 people, namely consumers at Aini fashion store Kotapinang. Techniques in determining this sample using census Sampling, where the technique of determining the sample used if the sample is less than 100 where all people/consumers are sampled, so the number of research samples is 34 people. The analysis method used is descriptive analysis, classical assumption test, multiple linear regression analysis, t test, F test, and coefficient of determination and this data is processed using IBM SPSS Statistics 26 program. The results of the hypothesis test showed that the partial completeness of the product has a positive and significant effect on consumer loyalty, it is seen from the value of thitung for product completeness is thitung 2.718 > ttable 1.697, with a significant value of 0.102 < 0.05.  Partially the quality of the product has a positive and significant effect on consumer loyalty, it is seen from the value of thitung for completeness of the product is thitung 1.931 > ttable 1.697, with a significant value of 0.193 < 0.05. Partially the image of the product has a positive and significant effect on consumer loyalty, it is seen from the value of thitung for completeness of the product is thitung 1.854 > ttable 1.697, with a significant value of 0.140 < 0.05. Partially place positive and significant effect on consumer loyalty, it is seen from the value of thitung for product completeness is thitung 2.909 > ttable 1.697, with a significant value of 0.171 < 0.05. Ftable value in the distribution 4: 29 is 2.70, then based on Table 4.14 it is seen that the value of Fhitung 11.183 > 2.70, and the significant value of 0.039< 0.05, this shows that simultaneously The Independent Variable has a positive and significant effect on the Dependent variable. 
Pengaruh Lokasi, Promosi , Pelayanan Dan Kemasan Terhadap Minat Konsumen Pada Dm Thai Tea Cikampak Safri, Hayanuddin
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.v1i2.2736

Abstract

The purpose of this study was to determine the influence of the influence of location, promotion, Service and packaging on consumer interest in DM Thai Tea Cikampakkecamatan Torgamba South Labuhanbatu Regency either partially or simultaneously. The sample in this study amounted to 34 people. The analysis method used is descriptive analysis, classical assumption test, multiple linear regression analysis, t test, F test, and coefficient of determination and this data is processed using IBM SPSS Statistics 26 program. The results of the hypothesis test showed that the partial location (X1) has a positive and significant effect on consumer interest, it is seen from the value of thitung for location is thitung 2.934 > ttable 1.697, with a significant value of 0.044< 0.05. Promotion (X2) positive and significant effect on consumer interest, it can be seen from the value of thitung for promotion (X2) is thitung 2.968> ttable 1.697, with a significant value of 0.013< 0.05. Service (X3) positive and significant effect on consumer interest, it can be seen from the value of thitung for service (X3) is thitung 2.061> ttable 1.697, with a significant value of 0.009< 0.05. Packaging (X4) positive and significant effect on consumer interest, it can be seen from the value of thitung for packaging (X4) is thitung 2.427> ttable 1.697, with a significant value of 0.025< 0.05. Ftable value in the distribution of 4: 29 is 2.70, then based on Table 4.14 it is seen that the value of Fhitung 14.244>2.70, and the significant value of 0.048< 0.05, this shows that simultaneously The Independent Variable has a positive and significant effect on the Dependent variable.
Analisis Komunikasi, Kedisiplinan, Beban Kerja Dan Semangat Kerja Terhadap Kinerja Pegawai Pada Kantor Dinas Pengendalian Penduduk Dan Keluarga Berencana (DPPKB) Kabupaten Labuhanbatu Utara Lubis, Sri Mawarni
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.v1i2.2784

Abstract

This study aims to determine the effect of communication, discipline, workload and morale on the performance of employees at the Office of Population Control and Family Planning (Dppkb) North Labuhanbatu Regency. The sample in this research 39 respondents using SPSS 22.0. The results showed that communication, discipline, workload and morale affect partially and simultaneously the performance of employees at the Office of Population Control and Family Planning (Dppkb) North Labuhanbatu Regency. From the results of data processing in the t test (partial) the value of the count for the communication variable (1.777) with a significant value of 0.001, discipline of (3.964) with a significant value of 0.000, workload of (1.183) with a significant value of 0.019, morale of (6.693) with a significant value of 0.000, while the value of ttable is sought in the T table with the level of test a = 5% and df (n-k-1) = (39-5-1) = 33 so that the value of ttable obtained by 1692. Thus the hypothesis is accepted. From the results of data processing in the test F (simultaneous) DF obtained by Count (k-1) = (5-1) = 4 while Df2 obtained calculation (N-k) = (39-5-1) = 33 with a = 5% so the value Ftable = 2.66 value F count > F table = 45.837 > 2.66 with a significant value of 0.000 < 0.05 thus simultaneously communication, discipline, workload and morale have a significant influence on North labuhanbatu. Thus the hypothesis is accepted.
Pengaruh Disiplin Kerja, Loyalitas, Lingkungan Kerja dan Pengembangan Karir Terhadap Kinerja Karyawan Pada PT. Socfindo Aek Pamienke Kabupaten Labuhanbatu Utara Sihombing, Widya Fransiska; Nasution, Ade Parlaungan; Prayoga, Yudi
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.v1i2.2737

Abstract

This study aims to determine the influence of work discipline, loyalty, work environment and Career Development on employee performance at PT. Socfindo AEK Pamienke North Batu Labuhan Regency. 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 50 respondents, while the population used in this study are employees in the factory division precisely in the field of factory operators. Data collection techniques are carried out by interviews, questionnaires and documentation studies.Data analysis tools used in this study using SPSS (Statistical product Sofware Solution).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 showed simultaneously variable work discipline, loyalty, work environment and Career Development significant effect on employee performance positive and significant effect on employee performance Fhitung 41,479> Ftabel2. 58 with a significant value of 0,000 < 0,05,partially work discipline positive and significant effect on employee performance obtained value thitung 2,776> ttabel1, 679 and the probability value of t is 0,008< 0,05,partially loyalty positive and significant effect on employee performance obtained value thitung4, 915> ttabel1,679 and the probability value of T is 0.000 < 0.05, work environment positive and significant effect on the performance of employees obtained value thitung 2.547 > ttabel1, 679 and the probability value of t is 0.014 < 0.05. Career development positive and significant effect on employee performance obtained value thitung 2,612 > ttabel1, 679 and the probability value of T is 0,012< 0,05 magnitude value R Square 0,787 or equal to 78,7%. Version 22.
Pengaruh Harga, Servicescape, Kualitas Produk Dan Store Atmosphere Terhadap Keputusan Pembelian Konsumen Di Putri Shop Kotapinang Dalimunthe, Ali Sahputra
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.v1i2.2775

Abstract

This study aims to examine the effect of price, Servicescape, product quality and store atmosphere on purchasing decisions in Putri Shop Kotapinang, South Labuhanbatu Regency. Data collection was carried out by distributing questionnaires and distributed to 70 research samples, namely Putri shop kotapinang consumers. Data analysis in this study using the help of SPSS version 20. Data testing techniques conducted in this study include validity and reliability test, classical assumption test, multiple linear regression analysis, and partial and simultaneous testing. The results showed that the price has a positive effect on the purchase decision it can be seen from the value of t count > t table (3,404>1,997), servicescape has a positive effect on the purchase decision it can be seen from the value of t count > t table (2,260>1,997), product quality has a positive effect on the purchase decision it can be seen from the value of t count > t table (4,259>1,997), store atmosphere has a positive effect on the purchase decision it can be seen from the value of t count > t table (2,104>1,997), price, ServiceScape, product quality and storeatmosphere together have a positive effect on the purchase decision this can be seen from the value of F count > F table (97,562 > 2,51).

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