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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 10 Documents
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Search results for , issue "Vol 1, No 2: Mei 2021" : 10 Documents clear
PENGARUH MOTIVASI, KOMPENSASI, LINGKUNGAN KERJA,DAN KOMPETENSI TERHADAP KINERJA PEGAWAI PADA DINAS PENGENDALIAN PENDUDUK DAN KELUARGA BERENCANA KABUPATEN LABUHANBATU Leily, Novrihan
JURNAL MANAJEMEN AKUNTANSI (JUMSI) Vol 1, No 2: Mei 2021
Publisher : Universitas Labuhanbatu

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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.
PENGARUH MOTIVASI KERJA, KEMAMPUAN KERJA, GAYA KEPEMIMPINAN DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PADA DINAS PERDAGANGAN DAN PERINDUSTRIAN KABUPATEN LABUHANBATU Al Ihsan, Muhammad Ali
JURNAL MANAJEMEN AKUNTANSI (JUMSI) Vol 1, No 2: Mei 2021
Publisher : Universitas Labuhanbatu

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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 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 2: Mei 2021
Publisher : Universitas Labuhanbatu

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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 CSR TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING (PERUSAHAAN ANEKA INDUSTRI SEKTOR TEKSTIL DAN GARMENT TERDAFTAR DI BEI 2016-2018) Sinaga, Eka Mayastika
JURNAL MANAJEMEN AKUNTANSI (JUMSI) Vol 1, No 2: Mei 2021
Publisher : Universitas Labuhanbatu

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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.
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 2: Mei 2021
Publisher : Universitas Labuhanbatu

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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 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 2: Mei 2021
Publisher : Universitas Labuhanbatu

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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, 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 2: Mei 2021
Publisher : Universitas Labuhanbatu

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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 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 2: Mei 2021
Publisher : Universitas Labuhanbatu

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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.
ANALISIS NILAI PERUSAHAAN PADA SEKTOR FOOD AND BEVERAGES DI BURSA EFEK INDONESIA Susilo, Alifia Safa; Nur, Dhani Ichsannudin
JURNAL MANAJEMEN AKUNTANSI (JUMSI) Vol 1, No 2: Mei 2021
Publisher : Universitas Labuhanbatu

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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. 
ANALISIS KEPUASAN KERJA, LINGKUNGAN KERJA, WORK-LIFE BALANCE DAN BUDAYA KERJA TERHADAP LOYALITAS PEGAWAI PADA BADAN PENANGGULANGAN BENCANA DAERAH (BPBD) KABUPATEN LABUHANBATU Sinaga Simanjorang, Elida Florentina
JURNAL MANAJEMEN AKUNTANSI (JUMSI) Vol 1, No 2: Mei 2021
Publisher : Universitas Labuhanbatu

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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.

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