JURNAL MANAJEMEN AKUNTANSI (JUMSI)
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.
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STRATEGI PEMASARAN GLOBAL DAN RISET PASAR TERHADAP PENJUALAN BATIK DALAM MENGHADAPI PERSAINGAN (Studi Kasus Industri Batik Tulis Giriloyo)
Khotiza Anisa;
Wildan Izzaty;
Hari Setiawan Saragih;
Suhairi Suhairi
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu
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DOI: 10.36987/jumsi.v2i1.2379
Marketing strategy is one way of winning a sustainable competitive advantage whether it is for a company that produces goods or services. The market competition is so much to be a challenge for entrepreneurs.One of the industry producing batik in Indonesia is in Wukirsari Village.The purpose of this study is to analyze the marketing strategy of the global industry is batik Giriloyodalam the face of competition.In this study the author uses the descriptive qualitative method where data collection techniques used is literature study. The results showed that the marketing strategy for the global industry is batik tulis Giriloyo is a strategy of product (product), pricing strategy (price), the strategy of promotion (promotion) and distribution strategy (placement) which commonly called the 4P.
ANALISIS SALURAN DISTRIBUSI MOBIL PADA PT. ELIT BURSA CABANG KISARAN
Mursalati Urfa;
Putri Ramadhani;
Muhammad Andre Wardhana;
Eri Eri;
Suhairi Suhairi
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu
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DOI: 10.36987/jumsi.v2i1.2404
This study aims to determine the distribution channel of cars at PT. Elite Exchange Branch Range. Types of Research This research is a descriptive type of research. A qualitative approach is obtained, including information about PT. Elite Bursa Kisaran Branch, in the form of an overview of the history of the establishment of PT. Elite Bursa Branch Range, organizational structure, and information on distribution channels at PT. Elite Exchange Branch Range, research time will be adjusted. The population taken is employees of PT. Elite Exchange Branch Range. Informants The informants used are the Branch Head, Vehicle Warehouse Coordinator / PDI, three Sales PT. Elite Bursa Branch of Kisaran, and 2 Consumers of PT. Elite Exchange Branch Range. Sampling Technique This research uses the Snowball Sampling method: The technique of determining the sample which is initially small in number then enlarges. In this study using data collection techniques that can be done, namely interviews. Analytical Methods The analytical method used in this research is a qualitative approach. The results of this study are based on the results of research on Abadi PT. Elite Exchange Branch Range on the analysis of car distribution channels. So the author can conclude that the distribution channel used by PT. Elite Exchange Branch Range is to use level zero distribution channels and level one distribution channels.
GLOBAL MARKETING DECISION DI INDONESIA
Afifah Khairiah Dalimunthe;
Siti Julia;
Imron Vajirta Nahan Berutu;
Suhairi Suhairi
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu
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DOI: 10.36987/jumsi.v2i1.2368
Globalization is a new challenge for companies in implementing marketing strategies. With globalization, companies must compete with world-class companies that have a lot of capital and higher quality products. Currently, Indonesia is the target market for global companies to earn big profits, and Indonesian companies are unable to compete. This study aims to obtain a global marketing strategy for Indonesian companies in the Indonesian market. The research method used is descriptive analysis method. The combination of marketing strategy customization and standard marketing strategy is a global marketing strategy that responds to Indonesian market conditions.
PERAN KEUNGGULAN KOMPETITIF DALAM PEMASARAN PRODUK DENGAN PENERAPAN MEDIA SOSIAL DI ERA GLOBAL PADA UKM SEPATU BUNUT DI KABUPATEN ASAHAN
Dina Audiva Adawiyah;
Wahdatun Thoibah;
Fitri Thoibah;
Suhairi Suhairi
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu
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DOI: 10.36987/jumsi.v2i1.2395
This study aims to determine the relationship of cooperation as a social network for the artisans of UMKM Shoes Bunut and the economic relationship of the community which is related to business continuity. This research was conducted through a quantitative approach. The location of this research is Asahan district because it has more number of UKM Shoes Bunut which has internationalized compared to other districts in the province. The subjects in this study were the owners or managers of the Shoes Bunut UKM in Asahan Regency. and the object of this research is internationalization which is influenced by the role of competitive advantage. The results in this study are Social Media used as a Marketing Tool Social media used by respondents to market products are Instagram (78%), Youtube (58%), Facebook (31%), Line (20%), WhatsApp (18% ), Path (7%), and Twitter (2%). it can be concluded if all hypotheses in this study are accepted and have a positive and significant effect.
Pengaruh Kemampuan Dan Disiplin Kerja Terhadap Kinerja Pegawai Pada Bank Sumut Cabang Medan Sukaramai
Syahputri, Nur Mustika;
Harahap, Muhammad Ikhsan
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu
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DOI: 10.36987/jumsi.v2i1.2723
This study was conducted to determine the influence of the ability and discipline of work on employee performance at PT. Bank Sumut Branch Medan Sukaramai. The population in this study is all employees at PT. Bank Sumut Branch Medan Sukaramai totaling 78 employees. The research samples were taken using saturated sampling technique where the entire population is used as a sample. The study was conducted from January to February 2022. The study used quantitative data processed with SPSS. The data analysis technique used is multiple linear regression model. The results of this study showed that the ability and discipline of work positive and significant effect both partially and simultaneously on the performance of employees at PT. Bank Sumut Branch Medan Sukaramai. T test shows the ability to have t count of 4.833 and significant of 0.000, and work discipline has t count of 8.401 and significant of 0.000. F test shows the value of F calculated obtained at 47.359 and significant at 0.000. The most dominant variable affecting employee performance is the variable of work discipline and ability. Determination test results showed 54.6% of employee performance at PT. Bank Sumut Branch Medan Sukaramai can be explained and obtained from the ability and discipline of work while the rest of the other factors.Â
Peran Kerjasama Tim dan Kefektivitasan Komunikasi Interpersonal Kinerja Divisi Transaction Processing pada PT. Bank Tabungan Negara (Persero) Tbk Kc. Medan
Ananda, Fitri Tia;
Rahmadhani, Sri
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu
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DOI: 10.36987/jumsi.v2i1.2731
In a world of work that involves many people, of course the role of teamwork is needed. This also applies to the performance procedures at PT. Bank Tabungan Negara (Persero) tbk KC Medan, in which there are many work divisions, so it must create teamwork that builds each other. Teamwork can be started with strategies that are formed through good communication between employees. communication that is formed is not only formal, but sometimes interpersonal communication is very effective to play. A relaxed demeanor but still in a serious condition in interpersonal communication, making it easier for employees to be able to improve teamwork. From the strategies carried out by employees, they can find out the process without obstacles and also advance the activity system in the Transaction Processing Division in processing and entering data in an orderly and neat manner. This level of performance will be a feedback process on previous performance, can improve employee performance in the future.
Penerapan Akuntansi Zakat Pada Lembaga Amil Zakat Nasional Inisiatif Zakat Indonesia Cabang Sumatera Utara
Cahyani, Nur;
Syafina, Laylan
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu
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DOI: 10.36987/jumsi.v2i1.2717
The purpose of the study is to examine the use of zakat accounting in LAZNAZ Zakat initiative North Sumatra Branch which is an Amil zakat organization. The treasurer of the North Sumatra Zakat initiative is the focus of this study. This is a case study of qualitative descriptive analysis based on primary data collected through a combination of in-depth interviews, documentation, and direct observation, as well as secondary data.The implementation of PSAK 109 on the North Sumatra Zakat initiative is not entirely appropriate, according to the results of the analysis and discussion. Inistiatif ZakatSumatera Utara hanya menyajikanlaporankanperformance (LK) and reportanpengelolaan zakat (LPZ), but the financial report that is made is still in the form of acceptance, as well as the report of the expenditure and distribution report Zakat, Infak/alms (Zis).
Implementasi Etika Bisnis Islam dan Dampaknya Terhadap Loyalitas Pelanggan Pada Unit Usaha Aqiqoh Nurul Hayat Medan
Wardana, Ilham Tri;
Ramadhani, Sri
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu
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DOI: 10.36987/jumsi.v2i1.2718
The purpose of this study is to determine how the implementation of Islamic Business Ethics and its impact on customer loyalty in the foundation Aqiqah Nurul Hayat Medan. This study uses qualitative methods. The purpose of the use of qualitative methods is to understand the phenomenon of what is experienced by the subject of research, in the subject under study there are several types of data, namely internal and external, in the internal subject, namely employees who are in the division of the business Unit in charge of carrying out Marketing Operations at the foundation Aqiqah Nurul Hayat Medan, while the external data subject is the customer of the foundation Aqiqah Nurul Hayat Medan. Another external research subject is a customer who has subscribed or purchased Aqiqah services at the Nurul Hayat Medan Aqiqah Foundation to provide information about how the implementation of Islamic Business Ethics at the Nurul Hayat Medan Aqiqah Foundation. Data collection in this study using interview techniques to find out and get the desired data continued with documentation techniques and direct observation. The results of this study show that the implementation of Islamic Business Ethics has a significant impact on increasing customer loyalty in the Aqiqah Nurul Hayat Medan Foundation, such as customer satisfaction through honest employee performance and attention to the halality of the products sold.
Analisis Kebutuhan Perubahan Pada Home Industri Di Masa Covid 19 (Studi Kasus Vivana Konveksi Medan)
Rahmanda, Vina;
Aslami, Nuri
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu
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DOI: 10.36987/jumsi.v2i1.3021
This study aims to find out how the clothing convection home industry performs the needs of change by looking at business opportunities that occur in the covid 19 era due to declining demand. This study uses a qualitative method with a case study approach. With descriptive method, the data was collected by first observation and then followed by interviews by business owners of home industry convection Vivana Medan. Data obtained directly in the field. The results showed that the need for changes during the COVID 19 Pandemic was successfully implemented with project planning.
Peranan Sistem Teknologi Informasi Pada Pembiayaan Di Masa Pandemi Covid-19 di PT. BPRS Puduarta Insani
Azhari, Farah Indah;
Dalimunte, Ahmad Amin
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu
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DOI: 10.36987/jumsi.v2i1.2726
Considering the importance of the role of information technology in companies where companies must continue to strive to increase their potential in business, especially during this pandemic, they must do their best for their company's business in order to attract people's attention. Financial institutions in Indonesia, including banks, are faster and more intensive than other sectors or types of industry in applying computer technology in providing services to customers. The purpose of this study was to find out how the role of information technology systems in financing during the COVID-19 pandemic at PT BPRS Puduarta Insani. Which is where the role of this information technology system is very necessary and very important where information technology is very helpful and also facilitates all activities in the bank. The method used is a qualitative type method. how the approach used by researchers in this study is a qualitative approach with a descriptive type, which displays data and data results as they are without a manipulation process which only describes situations and events that come from interviews and observations.