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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<![CDATA[Pengaruh Kualitas barang Terhadap Kepuasan Konsumen (Studi Kasus pada Toko Yoorihana Melalui Aplikasi Shopee) ]]>
<![CDATA[Yona Melia]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i2.2687
<![CDATA[There are several factors that affect consumer satisfaction, one of which is the quality of the product. Based on the satisfaction assessment data at the Yoorihana store through the Shopee application, from 5 assessment scales, there are some consumers from the yoorihana store who provide less assessment of shopping satisfaction through the Shopee application so that the satisfaction assessment results at the store are not included in the best category. This study aims to determine the effect of product quality on consumer satisfaction in Yoorihana store through shopee application. This study used primary data obtained from the distribution of questionnaires containing 13 statements to 37 consumer samples. This study is descriptive, quantitative, and the influence of analysis in this study using simple linear regression analysis. The results showed that the variables on product quality had a significant influence on employee satisfaction of 41.6%. ]]>
<![CDATA[Analisis Mekanisme Pembiayaan Pada Tabungan Asuransi Dana Haji Produk Mitra Mabrur (Studi Kasus : AJB Bumiputera 1912 Syariah Cabang Medan) ]]>
<![CDATA[Yolanda Tawabina]]>;
<![CDATA[Rahmi Syahriza]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i2.2619
<![CDATA[AbstractThis research aims to determine how the financing mechanism for Hajj fund insurance savings at AJB Bumiputera 1912 Sharia Division and the advantages and disadvantages of MitraMabrur products. Type of the research used descriptive qualitative research. The results of the researchshowed that in general the financing mechanism for Hajj fund insurance savings starts from the requirements for submission, operational systems, fund management and distribution of investment returns. Of all the processes implemented by AJB Bumiputera 1912 the Sharia Division is quite simple and easy. The advantage of the MitraMabrur product is that participants can take cash value from ongoing premiums. The weakness of this product is that the company does not prepare BPIH, does not register participants in the SISKOHAT application and there is no certainty of participant departure.]]>
<![CDATA[Pengaruh Perilaku Konsumen Terhadap Keputusan Pembelian Asuransi Pendidikan (Studi Kasus Pada PT Sunlife Financial Cabang Medan) ]]>
<![CDATA[Indah Rayansi]]>;
<![CDATA[Rahmi Rayansi]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i2.2598
<![CDATA[The problem studied in this study is about the purchase of Education Insurance which has fluctuated in the last 5 years (2017-2021) caused by a decrease in customers who buy education Insurance from year to year and a decrease in customers who extend the purchase of Education Insurance policies. This study aims to determine the effect of consumer behavior on purchasing decisions Education Insurance at PT. Sunlife Financial Insurance Medan branch. This study uses a quantitative approach and uses primary data by distributing questionnaires to 100 customers as a sample with a population of 100 customers, the sampling technique using the Slovin formula with Likert Scale measurements. The data is processed through SPSS V 20.0 program with technical simple linear regression analysis. The results showed that here was a positive and significant influence of consumer behavior on the purchase decision of Education Insurance at PT. Sunlife Financial Insurance Medan Branch from the results of the t test partially proves that consumer behavior variables affect purchasing decisions with tcount 8.581 > t table 1.66055 and the significance value is less than 0.05, which is 0.000.]]>
<![CDATA[Analisis Sektor Ekonomi Unggulan Kabupaten Bogor ]]>
<![CDATA[Fitria, Aulia Octa]]>;
<![CDATA[Erlianti, Zahrani]]>;
<![CDATA[Desmawan, Deris]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i2.3255
<![CDATA[The development strategy is the key to the success of economic development, if implemented and based on the potential for reciprocity. Bogor Regency's economic growth from its leading sector. Therefore, it is important for Bogor Regency to understand the superior part which is equivalent to economic codification in current conditions. Although Bogor Regency does not yet know what its leading sectors are, it is not yet clear whether these superior sectors can assess current economic developments. This analysis was made with the aim of knowing the best sectors in the Bogor Regency area. This analysis uses the Shift Share & Location Quotient (LQ) Analysis Method.]]>
<![CDATA[Pengaruh Promosi dan Pelayanan Terhadap Keputusan Masyarakat Menggunakan Jasa Pengiriman Pada PT. Pos Indonesia (Persero) Kota Medan ]]>
<![CDATA[Safitri, Yani Devina]]>;
<![CDATA[Sugianto, Sugianto]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i2.3232
<![CDATA[This study aims to examine and analyze the effect of promotion and service on people's decisions in using the delivery service of PT Pos Indonesia (Persero) Medan City. The research method used is a quantitative method. Data collection techniques were collected through a questionnaire with a sample of 80 people, then tested for validity and reliability. The data analysis technique used is the classical assumption test, multiple regression, t test, f test, and the Coefficient of Determination (R-Square).Based on the results of the analysis, it can be concluded, 1. Promotion affects people's decisions to use post office services, 2. Service affects people's decisions to use post office services, 3. Promotion and services simultaneously affect people's decisions to use post office services.]]>
<![CDATA[Pengaruh Investasi Syariah, Sukuk Dan Reksadana Syariah Terhadap Pertumbuhan Ekonomi Indonesia tahun 2011- 2020 ]]>
<![CDATA[Rahmadhana, Efri]]>;
<![CDATA[Fadhila Rahma, Tri Inda]]>;
<![CDATA[Tambunan, Khairina]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i2.3097
<![CDATA[This study aims to determine how the influence of Shari'ah shares, Sukuk and Shari'ah mutual funds on economic growth. This research is a quantitative research with associative approach. The data used are secondary data obtained through the official website of the Central Statistics Agency (BPS) and the Financial Services Authority ( OJK). The analysis used in this study is multiple linear regression analysis with Ordinary Least Square ( OLS) method using E-Views program version 10. From the results obtained, it can be explained that syari'ah shares have a positive but not significant influence on Indonesia's economic growth. Sukuk has a significant positive influence on Indonesia's economic growth. And, Syari'ah mutual funds have a significant influence on Indonesia's economic growth but the influence is negative. In the F test ( simultaneous) there is a simultaneous significant influence between syari'ah shares, sukuk and syari'ah mutual funds on Indonesia's economic growth. Adjusted R-Squared = 0.844152. This shows that the independent variables together are able to give an explanation of the dependent variable by 84.4%. The 15.6% is explained by variables outside the model.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Keputusan Mahasiswa Menggunakan Financial Technologi OVO (Studi Kasus Pada Mahasiswa Manajemen Bisnis Syariah Fakultas Agama Islam UMSU Semester VIII T.A 2021/2022) ]]>
<![CDATA[Shafira, Dwi Laila]]>;
<![CDATA[Amsari, Syahrul]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i2.3250
<![CDATA[Users of OVO financial technology have not been evenly distributed, including among students of Islamic Business Management Faculty of Islamic Religion Semester VIII T.A 2021/2022, Then there is a lack of understanding of students in using OVO financial technology and students feel there is no need when using OVO financial technology so that this study aims to determine the factors anything that can influence student decisions in using OVO financial technology. In this study, the researcher uses quantitative research which will find knowledge that uses data in the form of numbers as a way of finding information about what they want to know. A quantitative approach was chosen to explain the effect of student interest in using OVO financial technology. The results of this study explain that workload, compensation, commitment have a positive and significant effect simultaneously (simultaneously) on the decisions of Sharia Business Management Students, Faculty of Islamic Religion, UMSU semester VIII using financial technology OVO. This can be seen from the multiple linear regression analysis through the F test which is positive with an Fcount value of 228.638 with a Ftable value of 3.18 with a significant level of 0.000. Confidence, lifestyle and promotion factors simultaneously have a positive and significant effect on the decisions of Islamic Business Management Students Faculty of Islamic Religion UMSU semester VIII uses financial technology OVO. The most dominant variable influencing the decision of Islamic Business Management Students, Faculty of Islamic Religion, UMSU semester VIII to use OVO financial technology is lifestyle factors.]]>
<![CDATA[Pengaruh Kualitas Layanan Terhadap Kepuasan Peserta Asuransi Syariah (Studi Kasus Peserta Dana Pendidikan Pada PT. Sun Life Financial Syariah Cabang Kota Medan) ]]>
<![CDATA[Zulfitri, Zulfitri]]>;
<![CDATA[Syahriza, Rahmi]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i2.3067
<![CDATA[Educational insurance is a combined product of life insurance plus money market instruments. Insurance will guarantee the cost of a child's education if later parents can no longer earn a living due to death, or total disability. education at PT Prudential Pruaini Medan City Branch. The tennis of this research is descriptive quantitative where the researcher conducts self-observation or WACNA with the structure using a notebook. The results of the study indicate that there are factors that influence the request for education insurance at PT Prudential Pruaini Medan City Branch. The Prudential Pruaini Medan City Branch is the income factor of the Lysia factor. ]]>
<![CDATA[Analisis Pengaruhi Indeks Pembangunan Manusia Terhadap Tingkat Kemiskinan Studi Kasus Provinsi Banten ]]>
<![CDATA[Wibawa, Bintang Putra]]>;
<![CDATA[Julliansyah, Muhammad Raihan]]>;
<![CDATA[Desmawan, Deris]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i2.3256
<![CDATA[Poverty is a concern in every society, especially in new ones. The growing number of poor people brings new issues. Economic development is one method for reducing poverty. The human development index provides indicators of economic growth. In this study, data was analyzed using the SPSS 23 application with a simple linear regression analytical procedure using data from BPS Banten Province in each Regency/City from 2021 to 2012. The data testing results show that the human development index has a significant and negative impact on poverty statistics. As a result, a program or policy that may raise the human development index and hence alleviate poverty is required.]]>
<![CDATA[Membangun Industri Kreatif Usaha Umkm Berbasis Literasi Digital Terhadap Peningkatan Ekonomi Pemerintah Kota Tanjungbalai ]]>
<![CDATA[Ningsi P, Silfira Ayu]]>;
<![CDATA[Suhairi, Suhairi]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i2.3105
<![CDATA[Micro, small and medium enterprises (UMKM) in the national economy have an important and strategic role. (UMKM) also have a strategic role in national economic development, therefore in addition to playing a role in economic growth and employment, they also play a role in the distribution of development results. This study aims to build a creative industry for SMEs based on digital literacy to improve the economy of the Tanjungbalai City government. This research is divided into two parts, the first is to find out how the growth of the creative industry MSME business through digital literacy builds the government economy in Tanjungbalai City and the second is to find out how to build a digital literacy-based creative industry MSME business in Tanjungbalai City. This research method is a research with a quantitative approach. Quantitative research is more focused on the use of numbers which makes it more detailed and clearer. ]]>
