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Contact Name
Syaiful Zuhri Harahap
Contact Email
syaifulzuhriharahap@gmail.com
Phone
+6285261290813
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syaifulzuhriharahap@gmail.com
Editorial Address
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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Kab. labuhanbatu,
Sumatera utara
INDONESIA
JURNAL MANAJEMEN AKUNTANSI (JUMSI)
ISSN : -     EISSN : 27744221     DOI : 10.36987
Core Subject : Economy,
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.
Articles 26 Documents
Search results for , issue "Vol 1, No 3: 2021" : 26 Documents clear
ANALISIS IMPLEMENTASI MASYARAKAT MEDAN AMPLAS TERHADAP ANJURAN PEMERINTAH MENGHADAPI COVID-19 Cahya Agitsna, Sisca Amini; Hanum, Farida; Hanum, Sastriani; Syahputra Sagala, Rizky Karina; Suhairi, Suhairi
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 3: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i3.2374

Abstract

The epidemic that is happening at this time has caused many activities to be postponed.  The outbreak, known as COVID-19, has had a very significant negative or bad impact on the people of Indonesia.  The negative impact is felt by the entire community and all agencies or institutions.  The very big impact is on the economy.  The economy in Indonesia has declined greatly due to the Covid-19 outbreak.  Meanwhile, the government continues to make recommendations or recommendations to the public regarding the existence of this covid-19, to avoid the increasing spread due to this covid-19.  This epidemic is not only happening in Indonesia, but also throughout the world.  So that the government is getting stricter and giving more recommendations to the public to stay alert and follow the advice of the government, so that efforts to eliminate COVID-19 can be carried out quickly for the sake of mutual comfort and prosperity.
USAHA KECIL MENENGAH (UKM) SEBAGAI SOLUSI PERTUMBUHAN EKONOMI DAERAH LABUHANBATU Siregar, Marlina
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 3: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i3.2524

Abstract

Economic growth is one form of physical development that occurs in goods and services that are currently in effect in a country. Development in an area is one form of the concept and purpose of national development, the developments that are mostly carried out in the regions are one form that can show that Indonesia has moved to a more advanced level. One of the factors that can affect economic growth in Labuhan Batu is Small and Medium Enterprises (UKM), which is one of the business activities that have very wide business opportunities, because Small and Medium Enterprises (SMEs) are engaged in all economic sectors, both agricultural and non-agricultural. This research uses literature study method. Based on data obtained from the Central Statistics Agency in Labuhanbatu district, the growth of Small and Medium Enterprises (SMEs) is very influential on economic growth in Labuhanbatu district. The results of respondents who are Small and Medium Enterprises stated that the existence of Small and Medium Enterprises (SMEs) and the provision of training to them can help their economy. thanks to the knowledge given they can manage the business even better. Then with various trainings they can be more creative and can develop their business ideas. because at this time the selling value is not seen from the product or raw materials only.
ANALISIS SEGMENTASI, TARGETING, DAN POSITIONING PADA PT SIANTAR TOP TANJUNG MORAWA Yunita, Irma; Fikrianda, Rifki; Syafrizal, Muhammad; Siregar, Jamaluddin; Suhairi, Suhairi
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 3: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i3.2396

Abstract

This study aims to determine how the marketing strategy of STP at PT Siantar Top Tanjung Morawa. This research is a descriptive research. This research uses case study research techniques. Data collection techniques in this study use interviews and documentation. Interviews were used using tools, namely questionnaires and documentation methods to obtain secondary data. The population used in this study were all consumers of the products of PT Siantar Top Tbk Tanjung Morawa. Respondents in this study were 100 respondents. The sampling technique is simple random sampling. The results of this study are based on the results of the analysis carried out by segmentation, targeting, and positioning simultaneously have a significant effect on purchasing decisions. Based on the test results, it was found that the segmentation variable had a positive influence on the product purchase decision of PT Siantar Top Tbk. Based on the test results, it was found that the targeting variable had a positive influence on the product purchase decision of PT Siantar Top Tbk. Based on the test results, it was found that the positioning variable had a negative influence on the product purchase decision of PT Siantar Top Tbk.
ANALISIS PENGARUH CITRA MEREK, KEPERCAYAAN MEREK, DAN KUALITAS PRODUK TERHADAP KEPUTUSAN KONSUMEN UNTUK MEMBELI MIE INSTAN MIE SEDAP (Studi Kasus Pada Konsumen Mie Sedap kota Medan) Franadita, Dwi; Silalahi, Purnama Ramadani
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 3: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i3.2424

Abstract

In the current era of globalization, advertising board is a discipline that has significance in the business world, given the absence of innovation trend setting in various fields requires every individual or organization () to consistently compete to achieve what is aspired. the goal, in particular to obtain the benefits of the ideal. with the cost a little. Be an innovator in the market can be estimated with the recognition of the market and the situation during a state of emergency and the difficulty in the whole world. Indeed, become a winner was difficult, especially at the level of the customer who is easily tempted to try or switch brands or different goods. The organization should have the option to compete and follow their business in a climate of strict business, items of new competitors,kemajuanmekanis, legislation or government settings that continues to grow quickly.
Lingkup Dan Jaringan Kerjasama Di Dunia Cyber Lubis, Suci Arifah; Harahap, Adrie Fachrezi; Nurbaiti, Nurbaiti
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 3: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i3.2376

Abstract

Technology can be said to be a gift but if cn also be said to be a thret to its users. For ecample the virtul world and the internet, cyberspace or the internet can connect millions of peopple in variouse communications from various places. The internet is certainly very flower among people and the internet has also been recognized as very useful and supports almost every area of lifeIndonesia makes ASEAN countries to implement the proposals. Cybercrime is a matter of widespread concern in ASEAN. ASEAN is an association that works for the monetary progress of countries in Southeast Asia. These countries consist of Myanmar, Thailand, Laos, Cambodia, Vietnam, Malaysia, Singapore, Indonesia, Brunei, and the Philippines. In 2015, the ASEAN Community was established in three columns joining the ASEAN states. The main column is the ASEAN Political and Security Community, the next column is the ASEAN Economic Community, and the third column is the ASEAN Social and Cultural Community.
PENGARUH HARGA, KUALITAS PRODUK, KUALITAS LAYANAN DAN KELENGKAPAN PRODUK TERHADAP LOYALITAS PELANGGAN UMKM (STUDI PADA TOKO PERABOT ALUMANIUM “SAS” RANTAUPRAPAT) Simanjorang, Elida Florentina Sinaga; Chindi, Chindi
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 3: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i3.2487

Abstract

This study aims to discuss the effect of price, product quality, service quality and product completeness on customer loyalty at the Sinar Aluminum Service (SAS) Rantauprapat Store. The population in this study are customers who have made a purchase transaction and a sample of 67 respondents with a simple random sampling technique, which means that all populations have the same opportunity to become respondents. Data analysis using Multiple Linear Regression Analysis, t-Test, F-Test, and Determinant Coefficient Test. The results showed that based on the t-test that partially all independent variables had a positive and significant effect on the dependent variable. The F-test results show that simultaneously all independent variables have a positive and significant effect on the dependent variable. In the determinant coefficient test, the Adjusted R Square value is 0.400 or 40%, which means that customer loyalty can be explained by the variables of price, product quality, service quality and product completeness, while the remaining 60% can be explained by other variables not examined in this study. Customer loyalty is very important for UMKM in order to maintain the continuity of their business activities. The existence of the best price, product quality, service quality and completeness of the product will arouse the enthusiasm of customers to transact again, even further introducing the product to others.
PENGARUH KOMITMEN ORGANISASI, KOMPETENSI DAN KEMAMPUAN KERJA TERHADAP PRESTASI KERJA PEGAWAI PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KABUPATEN ASAHAN Normansyah, Normansyah
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 3: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i3.2403

Abstract

The theory used in this paper is the theory of management of organizations and human resources by focusing more on faktorkomitmen organasasi, competence, work ability and work performance to be the variables in this study. The method used in this research is a survey approach.this type of research is descriptive and quantitative nature of the research is the explanation. Method of data collection is by interview, questionnaire and documentation study. The population is all employees at the Department of Population and Civil registration District of Asahan yaitu31pegawai and set the number of samples of the entire population that there are as many as 31pegawai. Based on the multiple linear equation which is obtained as the following that Ŷ = 2,933+ 0,394 X1 + 0,292 X2 + 0,469 X3 + e. In these equations it can be seen that organizational commitment (X1), competence (X2) and work ability(X3) has a positive regression coefficient that prove its contribution to job performance (Y) of employees in the Department of Population and Civil registration Asahan District in the regression model. Testing simultaneously shows that the value of Fcount (231,921) is large compared with the value of Ftable (2,96), and sig. α (0,000 a) is smaller than alpha 5% (0,05). This shows that the variable of organizational commitment, competence and ability to work in serempakberpengaruh on employee job performance in the Department of Population and Civil registration District of Asahan. Partial test results obtained for the organizational commitment (3,262), competence(2,984) and work ability(5,593).Thus the partial dominant influence on employee job performance in the Department of Population and Civil registration District of Asahan is a variable ability to work.
GLOBAL MARKETING DECISION (KEPUTUSAN PEMASARAN) Azzahra Nst, Annisaa Putri; Ananda, Fitri Tia; Indahsari, Lily Nur; Suhairi, Suhairi
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 3: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i3.2394

Abstract

This paper aims to study the understanding of decision-making to enter global marketing and approach decisions through global marketing strategies that are scientifically and practically applicable for Indonesian companies in the face of today's competitive globalization. The results of this study will provide results both in the literature and practically on the application of the two decision approaches through the global marketing strategy. So that it is expected to be able to contribute to Indonesian companies in making decisions through global marketing strategies so that Indonesian companies can excel in the competition of globalization.
Pengaruh Kepemimpinan, Disiplin Kerja, Etos Kerja Dan Lingkungan Kerja Terhadap Kinerja Karyawan Di Perusahaan Umum Daerah Air Minum (PUDAM) Tirta Bina Sahputra, Ali
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 3: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i3.2545

Abstract

This study aims to determine the Influence of Leadership, Work Discipline, Work Ethic And Work Environment on Employee Performance In the Company's Common Area Drinking Water (PUDAM) Tirta Development. This type of research is Associative Research. Data collection in this Research was conducted through a survey approach with descriptive research type is quantitative with the spread questionnaires to 70 respondents, while the population used in this research is Employees of the Company Common Area Drinking Water (PUDAM) Tirta Bina KabupatenLabuhanbatu. The technique of data collection is done by interview, questionnaire and documentation study. The data analysis tool used in this study using SPSS (Statistical Product Sofware Solution).Data analysis in this research is descriptive analysis, multiple linear regression analysis, hypothesis testing using the test of significant partial test (t test), testing significant simultaneous (test F), and test the coefficient of determination (R2). The results of this study indicate that the partial test (t test) note that the Variable Kepemimpinanberpengaruh positive and significantly to the Performance of Employees. Variable Disciplined Work affects positively and significantly on the Performance of Employees. Variable Work Ethic affects positively and significantly on the Performance of Employees. Then Work Environment Variables have a positive and significantly to the Performance of Employees In the Company Common Area Drinking Water (PUDAM) Tirta Development.On testing simultaneously (F test) note that Leadership, Work Discipline, Work Ethic and Environment Kerjaberpengaruh positive and significantly to the Performance of Employees In the Company Common Area Drinking Water (PUDAM) Tirta Development.Through testing the coefficient of determination (R Square) amounted to 0.523 mean: 52.3% and factors of Employee Performance In the Company of the Common Area Drinking Water (PUDAM) Tirta Development can be explained by the Leadership, Work Discipline, The Work ethic and the Work Environment. While the remaining 47.7% of it can be explained by other factors not examined in this study.
PENGARUH MEREK DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN HANDPHONE MEREK IPHONE DI KOTA MEDAN Utami, Vivi Ayudhia; Amelia, Silvia; Suhairi, Suhairi
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 3: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i3.2405

Abstract

This study aims to determine the effect of brands and products on consumer purchasing decisions for cellphones. In this study, the type of research used is explanatory research or explanation, namely research that is used to explain the influence between variables through hypothesis testing that has been formulated. In this study, the research population was PS Store consumers who purchased iPhone products, which opened 58 respondents. Data collection techniques used are observation, interviews, and questionnaires. The data analysis technique used is a qualitative method with the calculation of the t test and f test. The results in this study are based on the results of calculations, it can be seen that the test results show that the entire arithmetic value of each variable is > ttable (2.0032). The biggest influence on the t test is the influence of brand image on purchasing decisions. The results of the F test show that there is an influence between brand image and product quality on purchasing decisions with the calculated F value (18.866) > F table (4.0130).

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