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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
Kekhawatiran Masyarakat Mengenai Pembayaran Digital Sebagai Pembayaran Uang Non Tunai Pristiyono Pristiyono
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.v1i3.2682

Abstract

Rumors of a national non-cash movement (GNTT) by Bank Indonesia are a form of non-cash policy implementation in Indonesia in 2030 to be a central topic researched by various academics. This study aims to determine the public perception of the level of risk posed by the use of digital money as non-cash payments in the Labuhanbatu district. The sample in this study was adopted from the total number of indicators of each variable as many as 15 indicators x 10 = 150 samples. Then the sample in this study will be taken as many as 293 based on Google form questionnaire as primary data. Data analysis in this study using Smart PLS version 3.0. The results showed that social influence and habit had a direct effect on behavior intention, while facilitating condition had no direct effect on behavior intention. Furthermore, social influence does not directly affect privacy risk, but habits and behavior intentions directly affect privacy risk. Finally, the mediated pathway coefficient shows that social influence and habit have a direct influence on behavior intention mediated through privacy risk while facilitating condition has no direct effect on behavior intention mediated through privacy risk.
Pengaruh Cita Rasa, Kualitas Pelayanan, Etika Pelayanan Dan Lokasi Usaha Terhadap Kepuasan Pelanggan Pada UMKM Warung Kopi Gelas Batu Kota Pinang Putri, Noni Adetiansi; Safri, Hayanuddin; Zufri, Zufri
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.v1i3.2685

Abstract

This study was conducted to determine and analyze the influence of taste, service quality, service ethics and business location on customer satisfaction at the UMKM Kopi Kaca Batu Pinang City. The population in this study were all customers of the glass coffee shop in Kota Pinang, with sampling using the slovin formula. Then the data collection technique uses a questionnaire/questionnaire as an instrument or research tool by testing the validity and reliability first. Furthermore, to analyze the data using the classical assumption test in the form of normality test, multicullinearity test and heteroscedasticity test. The results showed that the taste (X1) had a positive and significant effect on customer satisfaction (Y) in the UMKM at the glass coffee shop in Pinang City with a t_count value of 2,338 with a significant level of 0.022 0.05. Quality of service (X2) has a positive and significant effect on customer satisfaction (Y) in the MSME glass coffee shop in Pinang City where the t_count value is 2.557 with a significant level of 0.012 0.05. Service ethics (X3) has a positive and significant influence on customer satisfaction (Y) in the MSME glass coffee shop in Pinang City where the t_count value is 2.063 with a significant level of 0.045 0.05. The location of the business (X4) has a positive and significant influence on customer satisfaction (Y) in the MSME glass coffee shop in Pinang City where the t_count value is 2.059 with a significant level of 0.034 0.05. taste, service quality, service ethics and business location together (simultaneously) affect customer satisfaction (Y) with a value of F_count (11,600) > F_table (2.469) and a significance level of 0.003 0.05 with a confidence level of 72.7 % and an error rate of 27.3%.
Pengaruh Harga Lokasi Fasilitas Dan Promosi Terhadap Kepuasan Konsumen Pada Perumahan Villa Pertiwi Nst, Rizli Muktar
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.v1i3.3116

Abstract

The purpose of this study was to determine the effect of price, location, facilities and promotions on consumer satisfaction in villa pertiwi housing either partially or simultaneously. Data collection using interviews, questionnaires and literature studies. Execution of data analysis methods using the help of software SPSS 16.0 for Windows. This study used a sample of 40 employees taken using census techniques. The results based on the test simultaneously (test F) showed that simultaneously (simultaneously) price (X1), location (X2) facilities (X3) and promotion (X4) affect consumer satisfaction (Y) housing Villa pertiwi,. where the value Fcount (477,687) > Ftable (2.63) with probability 0.000< 0.05. The results of partial hypothesis testing (t test) showed that the price (X1) has a positive and significant effect on consumer satisfaction (Y) Villa Pertiwi housing where the value of thitung (6.149) > ttable (1.689) with a probability of 0.000< 0.05; location (X2) positive and significant effect on customer satisfaction (Y) housing Villa Pertiwi., where the value of thitung (8.728) > ttable (1.689) with a probability of 0.000< 0.05; facilities (X3) positive and significant effect on customer satisfaction (Y) housing Villa Pertiwi, where the value of thitung (21.980) > ttable (1.689) with a probability of 0.001< 0.05. promotion (X4) positive and significant effect on customer satisfaction (Y) housing Villa Pertiwi, where the value of thitung (2095) > ttable ( 1689) with a probability of 0.001 < 0.05. The value of Adjusted R Square indicates that consumer satisfaction can be explained by price,location, facilities and promotions while the remaining 2.0% can be explained by other factors that are not examined in this study.
Analisis Pengaruh Work Life Balance, Pengembangan Karir, Motivasi Kerja Dan Disiplin Kerja Terhadap Kepuasan Kerja Pegawai Pada Dinas Perdagangan Dan Perindustrian Kabupaten Labuhanbatu Simamora, Asrani Juni
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.v1i3.3107

Abstract

This study aims to determine the analysis of the influence of work life balance, work discipline, work motivation and work discipline on job satisfaction in the National Trade and industry Labuhanbatu. In testing individually / partially (t test) obtained four variables have a significant influence on job satisfaction. Where the value of the significant probability variable work life balance (X1) is less than 0.05, which is equal to 0.026 with a value of beta ( â‘¢ ) of 0.473, for the variable work discipline (X2) is less than 0.05, which is equal to 0.005 with a value of beta ( â‘¢ ) of 0.056, variable work motivation (X3) has a significant probability value of more than 0.05, which is equal to 0.020 with a value of beta ( â‘¢ ) of 0.223, as well as the variable work discipline (X4) has a significant probability value of more than 0.05 that is equal to 0.018 with a beta value of 0.285. For the results of the analysis test based on the F test conducted showed that work life balance, work discipline, work motivation and work discipline simultaneously or together have a significant positive influence on job satisfaction in the Labuhanbatu Regency market.
Pengaruh Analisis Jabatan, Pengembangan Karir, Disiplin Kerja, Dan Prestasi Kerja Terhadap Kepuasan Kerja Pada Dinas Kesehatan Kabupaten Labuhanbatu Jumianto, Jumianto; Pristiyono, Pristiyono
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.v1i3.3113

Abstract

This study aims to determine the effect of Job Analysis, career development, work discipline, and job performance on job satisfaction at the Labuhanbatu District Health Office. Based on the results of research conducted, there is a significant influence simultaneously (together) between the independent variables (Job Analysis, career development, work discipline, and job performance) affect the dependent variable (job satisfaction). This is evidenced by the obtained Fhitung value of 25.199 which is greater than the value of Ftable of 2.47. In addition, it is partially known that the position analysis (X1) has a positive and significant effect on job satisfaction (Y). This is evidenced by the obtained value of thitung greater than ttable (2.762>1.665) and the value of the coefficient of 0.292 and marked positive. Career development (X2) has a positive and significant effect on job satisfaction (Y). This is evidenced by the obtained value of thitung greater than ttable (2.159>1.665) and the value of the coefficient of 0.116 and a positive sign. Work discipline (X3) has a positive and significant effect on job satisfaction (Y), this is evidenced by the value of the calculation is greater than ttable (2.329>1.665) and the value of the coefficient of 0.232 and marked positive and job performance (X4) has a positive and significant effect on job satisfaction (Y). This is evidenced by the obtained value of thitung greater than ttable (2.964>1.665) and the value of the coefficient of 0.280 and a positive sign. 
Market Strategi Entry (Studi kasus PT. Aquarium Shrimp) Rizal, Nanda Amyrul; Simanjorang, Ramayanti; Dalimunte, Rodiah; Mazruk, Sherina Said; 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.v1i3.3114

Abstract

Research on export strategy conducted by PT. Aquarium shrimp in entering the global market shows that the company is in Quadrant I is supporting the strategy of SO (Strengths-Opportunities) by using existing strengths to take advantage of opportunities. As for the other three strategies such as St (Strengths–Threats),WT(weaknesses–Threats)and wo (Weaknesses–Opportunities) Strategies are supporting strategies. The company's export strategy has been an aggressive strategy, including market penetration, market development and product development. As for the employees who were selected to be respondents as many as 20 people to fill in the closed and 5 people to be interviewed,where among them are people who are influential in making decisions on the export strategy. This is done to see the export strategy carried out by the company is in an aggressive, conservative, defensive or Competitive Strategy.

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