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Syaiful Zuhri Harahap
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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 27 Documents
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Search results for , issue "Vol 2, No 1: 2022" : 27 Documents clear
Aplikasi Rantai Pasok Pada Usaha Kecil Menengah Di Kota Serdang Bedagai Nasution, Muhammad Iqbal; Suci, Indriani; Aisyah, Siti
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i1.3031

Abstract

This study aims to explain the supply chain used by small and medium enterprises (SMEs) in Serdang Bedagai. This research is very important because SMEs help create jobs and ultimately support large companies that drive the economic growth of the country. To be able to survive in a highly competitive business environment, SMEs need to further improve their performance through supply chain management. The research method was carried out by surveying and observing the supply chain regulations of six SMEs in Serdang Bedagai. As a result, the supply chain of SMEs in Serdang Bedagai is still traditional and has a close partnership system.
Dampak Manajemen Perubahan Lingkungan Kerja Masa Pandemi Covid-19 Terhadap Karyawan Balai Teknik Perkeretaapian Kelas II Wilayah Sumatera Bagian Utara Aulia, Windi; Rahmadhani, Sri
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i1.3043

Abstract

The Covid-19 pandemic in Indonesia is a disease pandemic (Covid-19) that is ongoing throughout the world. The first positive case of Covid-19 in Indonesia was detected in March 2020, many changes have occurred in Indonesia, especially in the Indonesian economy. New policies are made and implemented by the leadership in order to maintain employee safety. One of them is at tthe Class II Railway Center for the North Sumatra Region so that there is a change in the management of the work environment for its employees,such as maintaining distance,high levels of hygiene,and requiring vaccines.The currentimplementation of PSBB and PPKM requires all companies to make new policies for mutual safety that have an impact on the company and its employees. Based on this, this research was conducted aiming to determine the impact of the management of changes in the work environment through a case study on the Employees of Class II Railways in the North Sumatra Region.
Manajemen Pemasok Pada Rantai Pasokberjaringberas Di Desa Pematang Johar, Kecamatan Lebuhan Deli, Kabupaten Deli Serdang Lubis, Aulia Azmi; Viantika, Dinda Savira; Aisyah, Siti
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i1.3035

Abstract

In Indonesia, there is no doubt about its biological results. To guarantee its food ingredients, Indonesia is also known for its biological source, namely rice. Rice is one of the main staple foods and is mandatory for Indonesians. Food is also something that is either processed or unprocessed, which is specifically designated as food and drink for human consumption. Based on research by the Food Security Agency (2018) which states that districts/cities can be classified into 6 groups for food and nutrition security based on the severity and causes of food and nutrition security, namely priority 1 (high food insecurity), priority 2 (food insecurity). medium), priority 3 (low food insecurity), priority 4 (low food security), priority 5 (medium food security) and priority 6 (high food security). This study looks directly at the production and income of partner rice and non-partner farmers in Deli Serdang Regency. By using income analysis, it is known that the partnership in increasing the production and income of the rice business. Partnerships are able to improve the bargaining position of farmers through obtaining higher prices and market certainty.
Impelementasi Supply Chain Management Toko Elektronik Jaya Wijaya Di Kota Medan Untuk Meciptakan Keefektifan Dan Keefesiensi Proses Pengelolaan Barang Harahap, Adrie Fachrezi; Mustafaruddin, Mustafaruddin; Aisyah, Siti
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i1.3044

Abstract

Cooper (1997) the term "Supply Chain Management" appeared in the early 90's and this term was introduced by management consultants. Currently supply chain management is a hot topic, interesting to discuss and even invites extraordinary attraction both from academics and practitioners. Supply chain management is defined as a set of activities (within an entity/facility) involved in the process of transforming and distributing goods from the earliest raw materials to the final consumer. Based on this definition, a supply chain consists of companies that transport raw materials from nature, companies that transform raw materials into semi-finished materials or components, suppliers of supporting materials for products, assembly companies, distributors and retailers who sell these goods to consumers.
Kepemimpinan Yang Amanah Dan Perubahan Insfrastruktur Desa Pagar Merbau III Kecamatan Lubuk Pakam Aisah, Mira Nur; Aslami, Nuri
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i1.3027

Abstract

This study aims of course to inform the description of the system of each work in the field within the scope of the village fence Merbau III with a mandate to the responsibility of a village head as a leader in a village scope that involves changes in the management of a village environment for the better. The research method used is a qualitative descriptive method. Where, the function of a village head is or can be said to be the role of the village head is to always provide attention, motivation, can affect the members, and of course provide the best facilities. With this, the technique of data collection or analysis is through literature study as a Supporting Role. Therefore, the results of this study is an effort to increase participation and programs to the community, one of which is called BUMDes (village-owned enterprises). Of course, a leader can provide the best things by improving the mindset of the community with useful and positive things. A leader in the administration of government in a work area that in the performance of its duties obtain the authority of the Government of the Regent to provide handling as a matter of regional autonomy and to hold a general task that is the responsibility of a village head in government.
Pengaruh Sistem Pengendalian Manajemen Terhadap Kinerja perusahaan pada Pembelajaran Organisasi Dan Inovasi Sebagai Variabel Intervening (Studi Kasus Badan Pengkreditan Rakyat Kota Pekan Baru) Fadillah, Aditya; Nafis, Fadly Abdillah; Aisyah, Siti
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i1.3050

Abstract

According to Porporato (2006), management control systems are required to exist in companies and other institutions as a very important tool in corporate organizations and institutions in order to create performance from existing human resources to work optimally and overall within a company. The research method used was census sampling, with a small population of less than 30 people who were also sampled in this study. The results of the research are there are several divisions in the management control system, namely the belief system, boundary system, diagnostic control system, and control system that greatly influences the performance of human resources in the company. And a management control system that does not affect the company's performance through innovation but the company's performance through organizational learning and innovation.
Manajemen Perubahan Dan Inovasi Upaya Meningkatkan Daya Saing Suatu Organisasi Amwa, Djauky Ridho; Aslami, Nuri
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i1.3037

Abstract

As humans we live in a world full of change. Changes are interpreted to include, for example, changes in attitudes, value and assessment systems, changes in work procedures and methods, changes in the equipment used, changes in thinking methods, and changes in behavior. In short, humans need to keep getting used to change and the demands of change. Change can be evolutionary, but it can also be revolutionary. It should be reminded that not all changes that occur will lead to a better situation, until in a better case it is better than the previous situation. Thus, we can say that the change still has meaning, the changing of the previous condition becomes the next state. The transition from the initial state to the later state requires a transformation process, which does not always run smoothly, considering that changes are often accompanied by various conflicts that arise. Change management aims to control the effects and minimize the impact of losses that can occur on the industry, change management with a human approach that provides the best impact. This study aims to provide an understanding of innovation and change management that can provide efforts to increase competitiveness in an organization. The author uses a qualitative approach that comes from valid articles, scientific journals, and books.

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