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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 26 Documents
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Search results for , issue "Vol 1, No 3: 2021" : 26 Documents clear
PENGARUH KUALITAS MAKANAN, CITRA MEREK, LOKASI USAHA DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADATOKO ROTI HASANAH BAKERY RANTAUPRAPAT Br Sitepu, Dona Laurika; Safri, Hayanuddin; Marto Hendry, Raja Saul
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.v1i3.2523

Abstract

This study aims to determine and analyze the influence of food quality, brand image, location and price on purchase decisions in the Store Bread Hasanah Bakery Rantauparapat. The population in this research is the customers at the Bakery Hasanah Bakery Rantauprapat, where the determination of the sample is by using the technique of random sampling by using the formula Wibisono. Data collection techniques using a questionnaire as the research instrument of the first test the validity and reliability of the instrument. Analysis of the data by using a hypothesis test, where the data of the first test, the classical assumption in the form of normality test, multicollinearity test and heterokedastisitas. The results showed that the Quality of the food (X1) has positive and significant effect on purchasing decisions (Y) on the Bakery Hasanan Bakery with a value of t1hitung of 2,439 > ttable of 1,660 with significance to 0.011 < 0.005. Brand image (X2) and the positive effect on the purchase decision (Y) on the Bakery Hasanan Bakery with a value of t2hitung of 2,340 > ttable of 1,660 with significance 0,021 < 0.005.The location of the business (X3) have a positive and significant impact on purchasing decisions (Y) on the Bakery Hasanan Bakery with a value of t3hitung of 3,140 > ttable of 1,660 with significance to 0.002 < 0.005.Price (X4) have a positive and significant impact on purchasing decisions (Y) on the Bakery Hasanan Bakery with a value of t4hitung by 4.824 > ttable of 1,660 with significance 0.000 < 0.005.Simultaneous food quality, brand image, the location of the business and the price has positive and significant effect on purchase decisions in the Store Bread Hasanan Bakery with a value of Fcount 123,875 < from Ftable 3.09 with a significance level of 0.000 > 0.05 at confidence level 95% and Alpha of 5%.
SISTEM INFORMASI PEMASARAN USAHA KECIL MENENGAH (Studi Kasus: Sujiane Bidang Snack Dan Food Di Kota Medan) Permana Pane, Arya Duta; Annisa, Moza; Aulia, Windi; Harnita, Rizki; 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.v1i3.2412

Abstract

This study aims to determine the marketing information system in small and medium enterprises. The type of research used is descriptive research, namely research that aims to find a description of the characteristics of the population being studied. This type of research uses qualitative research. Data Collection Techniques Primary data and secondary data were obtained by conducting interviews and surveys in the field. Population and Sample The population in this study includes all Snack and Food SMEs in Medan City. The sample was taken based on the characteristics of the company, namely companies that absorb a lot of workers. Data Analysis Method Data analysis method using qualitative data. The results of this study Profile of SMEs in Sujiane which are engaged in Snack and food in Medan City as follows SME products already have characteristics, only there is no variation, this is because SMEs are mostly engaged in the culinary field. Constraints in the application of Marketing Information Systems there are no data and documentation integrated from the UMK. The existence of a blog about the profile of SMEs in Sujiane which is engaged in Snack and food in Medan City.
Analisis Pembayaran Premi Pada Asuransi Syariah (Studi Kasus di PT. Sunlife Cabang Medan) Hafnisa, Hafnisa; Syahriza, Rahmi
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.v1i3.2599

Abstract

This study aims to analyze the calculation model of insurance premium rates of savings and non-savings products against market segmentation and profitability. This research method uses qualitative descriptive. Regarding the characteristics of savings products, it is more appropriate to apply them to individual segmentation, while non-deposit products are more appropriate if they are marketed to groups or companies. Companies that invest at a high rate of return will use relatively less debt. A high rate of return will allow them to finance most of the finances when they need funds collected from internal activities.
Strategi Pengembangan Diri Agen Asuransi Dalam Mencapai Target pada PT. Sunlife Financial Cabang Kota Medan Nasution, Alya Mahpuja; Syahriza, Rahmi
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.v1i3.2603

Abstract

This study aims to determine the agent's self-development strategy in achieving the target. At PT. Sunlife Financial Medan city branch. This research data uses qualitative or descriptive methods through interviews, observations and data provided by related companies. In achieving the targets set by the company, agents are given special training by the company in developing themselves to become good and correct agents in marketing their products, deepen themselves to know about insurance products, and learn about techniques to attract customers' interest, as well as learn how to maintain customers to continue to be customers of PT. Sunlife Financial Medan city branch.
Pengaruh Motivasi Kerja, Kompensasi dan Beban Kerja Terhadap Kinerja Karyawan PT. Sapadia Wisata Boombara Waterpark Rantauprapat Ade Parlaungan Nasution
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.v1i3.2777

Abstract

This study aims to determine the effect of work motivation, compensation and workload on employee performance. 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, while the population used in this study are employees of PT. Sapadia Tourism Boombara Waterpark Rantauprapat. 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 of this study showed that partially work motivation affects the performance of employees at PT. Sapadia Tourism Boombara Waterpark Rantauprapat with the value of thitung (5.089) > ttable 1.708) and the significance level of 0.000 < 0.05. Partial compensation effect on employee performance at PT. Sapadia Tourism Boombara Waterpark Rantauprapat with the value of thitung (4.099) > ttable (1.708) and the significance level of 0.000<0.05. Partially workload effect on employee performance at PT. Sapadia Tourism Boombara Waterpark Rantauprapat with the value of thitung (5,892) > ttable (1,708) and the significance level of 0,000 < 0,05. In simultaneous testing (test F) it is known that simultaneously work motivation, compensation and workload have a positive and significant effect on employee performance at PT. Sapadia Wisata Boombara Waterpark Rantauprapat with the results showed that the value of Fhitung is (22.961) > Ftable (2.98) and the significance level of 0.00 < 0.05. Through testing the coefficient of determination of employee performance variables can be explained by work motivation, compensation and workload of 69.4%. While the remaining 30.6% influenced by other variables that are not studied in this study.
Pengaruh Personal Selling Terhadap Minat Beli Calon Nasabah produk Asuransi Jiwa Syariah Utami Zebua, Indah Sri; Syahriza, Rahmi
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.v1i3.2596

Abstract

Pengaruh Personal Selling Terhadap Minat Beli Calon Nasabah produk Asuransi Jiwa Syariah
Analisis Tingkat Kepuasan Masyarakat Terhadap Kebijakan Tarif Tol Medan Tebing Tinggi Fandy Rangkuty, Muhammad Hafif; Tarigan, Azhari Akmal
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.v1i3.2604

Abstract

This study was conducted to evaluate the level of satisfaction of toll road users with regard to the tariffs set by the Government regarding the determination of the Medan - Tebing Tinggi Toll Road to the total volume of vehicles that pass. The research uses quantitative methods by applying survey techniques by distributing questionnaires. Sampling using purposive sampling technique with a sample of 150 respondents. Respondents' perceptions were measured using a Likert scale of 1-4. The Community Satisfaction Index (IKM) is calculated based on the PAN Ministerial Regulation Number 14 of 2017 concerning Guidelines for Compiling a Community Satisfaction Survey. The calculation results show that the IKM regarding the Medan-Tebing Tinggi toll tariff policy is 71.00 (included in the category B or Good value). This is because the service element that is considered good is Cost/Tariff compared to other service elements that get the highest interval value, namely 3.5 (Satisfied). So that the costs incurred to take the Medan-Tebing Tinggi toll road are considered affordable and still comparable to the distance traveled by the toll road. The recommendation in this study is that the government should further improve the quality of the roads, coupled with the number of uneven road connections.
Pengaruh Kompensasi Terhadap Kinerja Karyawan pada PT. Sunlife Financial Unit Syariah Cabang Kota Medan Suci Ardi, Amalia Ramadhani; Syahriza, Rahmi
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.v1i3.2597

Abstract

Companies that have good performance come from employees who also do a good job. However, there are factors that encourage the employee to do a good job, namely by providing compensation. By providing compensation, the employee will be more enthusiastic in doing work. Employees at PT. Sunlife Financial Unit Syariah Medan City Branch did their job well but the compensationoi was not commensurate with the work they had done. Therefore, thexpurpose of thisi studye was too determineyYwhether compensation hasi anw effecto oni employee performancem at PT. Sunlife Financial Unit Syariah Medan City Branch or due to other factors. Thes methodt usedi inm thismHstudy isq a quantitativeq methodl withp aw samplel ofl 30 which was carried out randomly (random sampling). Data collection techniques using questionnaires or questionnaires distributed to employees at PT. Sunlife Financial Unit Syariah Medan City Branch. BThe datam analysisp techniqueq usedo iso multipleo linearq regressionianalysis whichlnwas previouslyo tested with normalityr testw, multicollinearityw testp, bheteroscedasticity testq, autocorrelation testb, tw testa and coefficientj ofl determinationqltest. yThe resultsw ofy thisl studyw are thato compensation has a significantp positive effectpMon employee performance at PT. Sunlife Financial Unit Syariah Medan City Branch where thekuvalue ofo tp counto (2,191) > tm tableo (2,045).
Pengaruh Faktor Sosial Terhadap Keputusan Pembelian Pada Toko Harapan Sukses Desa Sei Rakyat Daslan Simanjuntak
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.v1i3.2774

Abstract

Nowadays consumers are more selective in spending their money to buy products. Products that have good quality will be chosen by consumers. This causes the company to try even harder so that its products can be accepted by consumers, therefore it is very important for the company to know what is needed and desired by consumers of a product through consumer responses or responses so that the company benefits through consumer satisfaction that exceeds its expectations.Research so as not to lose direction in conducting research. The purpose of this study is to analyze the influence of social factors on purchasing decisions data collection is done by distributing questionnaires and distributed to consumers Toko Harapan Sukses Desa Sei Rakyat as many as 77 respondents. Data analysis in this study using the help of SPSS version 21. Data testing techniques conducted in this study include validity test, reliability, classical assumption Test, simple linear regression analysis partial testing and determinant coefficient. The results showed that the social factor variable t count value of 5.215 greater 1.906 significance level of 0.29< 0.5 and the coefficient of determinant value of R Square is equal to 0.375 or 37.5%, meaning the influence of promotion to the purchase decision of 37.5% while the rest is 62.5% is the influence of other factors.
Pengaruh Premi dan Klaim Terhadap Keputusan Membeli Produk Asuransi Jiwa Syariah pada PT. Sunlife Financial Cabang Medan Raihana, Rika; Syahriza, Rahmi
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.v1i3.2608

Abstract

Healthy asset growth is considered as one of the foundations of the company's success. Among the internal factors that affect the growth rate of insurance company assets are premiums and claims. High premium receipts will provide the company with capital so that the company can invest to increase company and customer profits so that the company's assets continue to grow. Claims are indicated to reduce the company's asset growth because the higher the claim, the higher the company's expenses. The formulation of the problem in this study is how the influence of premiums and claims on the decision to buy sharia life insurance products at PT Sun Life Financial Medan Branch.

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