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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 2, No 2: 2022" : 26 Documents clear
Analisis Ketimpangan Pembangunan dan Klasifikasi Wilayah antar kabupaten/kota Provinsi DKI Jakarta Tahun 2016-2020 Thalaha, Aperire; Amara, Intan Fetriana; Desmawan, Deris
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i2.3252

Abstract

In DKI Jakarta Province, it was identified that economic growth in 2016 to 2020 was very different, therefore this proves that there is an imbalance between cities. Namely inequality in the province of DKI Jakarta. It is suspected that this is caused by the inequality between abundance, for example natural resources and human resources. This study aims to see the magnitude of the differences in development between cities in DKI Jakarta Province. Furthermore, research or analysis aims to pay attention to area grouping by measuring per capita income and economic growth. Williamson index analysis is to use the method in this study in order to have the aim of knowing how high the level of development gap is, and there is also a Klassen Typology analysis which is used to determine the area of the region. The average obtained after analyzing the Williamson Index from 2016 to 2020 is 0.5541.
Pengaruh Literasi Keuangan Dan Financial Technology Terhadap Inklusi Keuangan Mahasiswa UINSU Salwa, Nisrina; Fadhila Rahma, Tri Inda; Nasution, Juliana
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i2.3195

Abstract

This study aims to determine financial literacy and Financial Technology towards financial inclusion of UINSU students (FEBI Stambuk 2017 Students). This type of research uses a quantitative approach. This study uses 2 independent variables, namely financial literacy and Financial Technology (Fintech) with one dependent variable, namely the financial inclusion of UINSU students (FEBI Stambuk 2017 Students). After a literature review and field, and the preparation of hypotheses data in this study were collected through the distribution of questionnaires to 88 donors as a research salmpel with sampling techniques using likert scale. Data is processed through the SPSS 23.0 program with multiple linear regression analysis techniques. The results of this study can be concluded that 1) Financial Literacy has a significant influence on the financial inclusion of UINSU students (FEBI Stambuk Students 2017). With the value of t calculate financial literacy variables 4.583 > 1.663 and significance of 0.000 > 0.05. 2) Financial Technology has a significant influence on the financial inclusion of UINSU students (FEBI Stambuk Students 2017). With the value of t calculate financial technology variables 3.147 > 1.663 and significance of 0.002 > 0.05. 3) simultaneously, the variables of financial literacy and Financial Technology have a significant influence on the financial inclusion of UINSU students (FEBI Stambuk 2017 Students). With the value of F count > F Table 1.387 > 3.10 and significance at 0.00 < 0.05 means that there is a significant influence of variables X1, X2 and variable Y together.
Analisis Sistem Dan Prosedur Pembayaran Tagihan Melalui Outlet Pospay (Sopp Pos) Guna Mendukung Pengendalian Internal (Studi Kasus Kantor POS Regional I Sumut) Adinda Andi Putri, Fahresya Nur; Kusmilawaty, Kusmilawaty
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i2.3082

Abstract

One of the important goals of internal control is to create control both within a company or cooperative. In improving good systems and procedures. The purpose of this study was to determine the system and procedure for bill payment through pospay outlets (sopp pos) in supporting internal control. This research was conducted in a case study of the regional post office I of North Sumatra. This research uses descriptive qualitative method. Then, the researchers collected data by means of interviews, field observations, documentation, and literature studies to strengthen the data obtained. The results of this study are using pospay, the community can pay various bills and any installments, namely telephone bill payments, electricity bill bills (PLN), payment electricity tokens, drinking water bills (PDAM), insurance, credit installments (Finance), credit cards credit and personal loans, top-up credit, top-up funds, subscription television, and others.
Analisis Pengaruh Inflasi Terhadap Pengangguran (Studi Kasus Pada Provinsi Kalimantan Tengah) Kuswanto, Riyo; Wibawa, Muhammad Bayu; Desmawan, Deris
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i2.3257

Abstract

Unemployment has always been one of the problems for each region, increasing unemployment will create obstacles for development in each region. The causes of unemployment itself are quite diverse, there are many social and economic problems that can affect unemployment itself such as inflation. This research was conducted in order to determine whether inflation can affect the unemployment rate or only affect but not significantly (stagnant). This researcher uses data from the Central Kalimantan area as the object of this study, with data obtained from 2011 - 2020 using one of the SPSS 23 research methods as a simple regression testing method. The results of data processing show that inflation is stagnant or moving but not significant. Thus the government can make a policy of the steps that must be taken to tackle unemployment in the event of inflation.
Analisis Dalam Melakukan Optimalisasi Inovasi Kinerja Pegawai Serta Peran Jabatan Di Inspektorat Kabupaten Deli Serdang Aisah, Mira Nur; Aslami, Nuri
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i2.3239

Abstract

This study aims to analyze the optimization of employee performance and the role of positions in the Deli Serdang Regency inspectorate. Competence of the employees (apparatus) of the Inspectorate is a variable which as a role determines the feasibility of a position held. Judging from several independent factors which become an educational background, technical competence, and job certification and of course training. The sample of this research is the employees (all) of the Inspectorate apparatus of Deli Serdang Regency, amounting to approximately 41 people. Currently under the leadership of Mr. H. Edwin Nasution. To test the optimization of employee performance and the role of positions in the Inspectorate Service of Deli Serdang Regency, this is done using the apprenticeship method. Well, it can also be done on a trip for approximately one month that has been done. The results of this study can be proven that in general terms the performance affects the position of each apparatus. Because, each level has each different performance power. Moreover, having different positions in the same office. There are Inspectors, Secretary, Head of General Sub-Section, Head of Program Sub-Section, Head of Evaluation and Reporting Sub-Section, Assistant Region I Inspector, Assistant Region II Inspector, Assistant Region III Inspector, and Assistant Region IV Inspector. Which in each section has a performance which of course varies according to the position according to the apparatus. It is also proven by around 75% who have become PNS (Civil Servants). Meanwhile, 25% are still in the honorary category. Therefore, this is the effect that occurs on performance and also the position.
Analisis Pemicu Internal Dan Eksternal Pada Implikasi Perencanaan Produksi Dalam Sistem Supply Chain Management Purba, Nabillah; Sitorus, Nurbaina Junita; Aisyah, Siti
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i2.3059

Abstract

In the manufacturing industry, the main activity is to convert various raw materials and their supporting materials into semi-finished goods or finished goods, which are then distributed to customers. By carrying out various stages in the process, what is called a Supply Chain or supply chain basically already formed and implemented. This study aims to determine the triggering factors in the strategy of building a plan that focuses on the concept of supply chain management. Starting from demand forecasting, to the stage of supplying raw materials. This study uses a descriptive qualitative research method because the research method used to examine the condition of the object and variable as the key instrument. Using literature studies as a reference function as well as various reference sources from figures and experts. The data that has been collected is analyzed using steps that are often called triangulation, proposed by (Sugiyono, 2010:243), namely: (1) data reduction, (2) data display, (3) conclusion. Some of the production planning functions are: a) Ensuring sales plans and production plans are consistent with the company's strategic plan b) As a performance measurement tool for the production planning process c) Ensuring production capability is consistent with the production plan d) Monitoring the finished product results to achieve production targets and strategic plans e) Directing the preparation and implementation of the master production schedule The objectives of production planning are: a) Forecast product demand expressed in the number of products as a function of time b) Determine the amount when ordering raw materials and components in an economical and integrated manner c) Establish a balance between the level production requirements, order fulfillment techniques, as well as monitoring finished product inventory levels at any time.
Studi Kasus Pengaruh Pengangguran Dan Kemiskinan Terhadap Pertumbuhan Ekonomi Jawa Barat Tahun 2012-2021 Aliya Putri, Cantika Sindy; Rahmadhani, Muntiara Putri; Desmawan, Deris
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i2.3253

Abstract

To measure macroeconomic performance can be seen from economic indicators, one of which is unemployment. If the number of unemployed is high, it means that most people do not have income to support themselves, which causes a decrease in demand. In West Java  the unemployment rate is quite low. This study analyzes the effect of economic growth in West Java in 2012-2021. The dependent variable is economic growth in West Java  and the independent variable is unemployment and poverty in West Java . The Data used is time series data for 10 years (2012-2021). The results showed that the variable unemployment resulted in significant positive to economic growth in West Java. Meanwhile, the poverty variable showed positive and insignificant results on economic growth in West Java . This is because employment has increased the largest contribution to employment.
Analisis Prosedur Ekspor dan Impor Kantor Bea dan Cukai Tipe Madya Pabean B Belawan Ananda, Chadisa Rizky; Bi Rahmani, Nur Ahmadi
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i2.3088

Abstract

Analisis Prosedur Ekspor dan Impor Kantor Bea dan Cukai Tipe Madya Pabean B BelawanAstuti,IsmadiyantiPurwaningdanFitriJuniwati Ayuningtyas.2018.Pengaruh EkspordanImporterhadapPertumbuhanEkonomi di Indonesia.JurnalEkonomi&Studi Pembangunan.19(1),1-10.Cahyandi, Kristian. “Efektivitas Pelayanan Ekspor Impor Pada Kantor Bea Cukai Dalam Upaya Mendukung Peningkatan Perekonomian Daerah ( Studi Pada KKBC Tipe Madya Pabean C Cilacap )” 5, no. 1 (2020): 33–37.Cukai, Oleh B E A. “Pelayanan Impor Barang Oleh Bea Cukai,” no. 17 (2006): 1–24.Hodijah, siti dan grace patricia angelina, and Negara Stan. “ISSN 2614-283X (Online) / ISSN 2620-6757 (Print) Copyright © 2021, Politeknik Keuangan Negara STAN. All Rights Reserved” 5, no. 1 (2021): 1–24.Hukum, Biro. “SJDI/Biro Hukum Dan Organisasi-DKP,” no. 1 (1995): 1–102.Ii, B A B, and D A N Alat-alat Penilaian. “No Title,” n.d., 11–52.
Analisis Peran Ekonomi Kreatif Dalam Meningkatkan Pendapatan Pengrajin Sampah Plastik Ditinjau Dari Perspektif Etika Bisnis Islam (Studi Di Kasus Pada UMKM Pengolahan Sampah Plastik, Jalan Riau, Kecamatan Medan Belawan) Fauziah, Fauziah; M. Nawawi, Zuhrinal; Mawaddah, Mawaddah
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i2.3241

Abstract

Creative economy is an economic activity that prioritizes creativity thinking to create something new and different, which has value and is commercial or useful. MSMEs are one of the sectors in the creative economy, because MSMEs are labor-intensive businesses that require creativity or expertise for their workers. This study aims to determine the role of the creative economy in increasing the income of plastic waste craftsmen, viewed from the perspective of Islamic Business Ethics. This research approach is qualitative by using descriptive analysis. The data sources used are primary data and secondary data with data collection techniques in the form of observation, interviews, and documentation. The result of this study is that all craftsmen experienced an increase in income, it shows that the creative economy plays a role in increasing the income of all plastic waste processing craftsmen in Riau Street, Medan Belawan District and evidenced by the results of interviews conducted directly with all craftsmen. In addition, this MSME has also applied the principles of Islamic Business Ethics in its business, this can be seen from the attitude of craftsmen who are responsible in their business, doing worship such as prayer, fasting, alms, being honest, selling good quality goods, being generous, building good relationships between fellow colleagues, orderly administration, setting prices transparently, keeping promises, to responsibilities that certainly have a good effect on increasing the income received by craftsmen.
Analisis Pengaruh Pajak Hotel, Pajak Restoran Dan Pajak Reklame Terhadap Pendapatan Asli Daerah Kota Subulussalam Marliana, Marliana; Dhalimunthe, Ahmad Amin; Harahap, Rahmat Daim
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i2.3115

Abstract

The purpose of this study was to determine the effect of hotel tax, restaurant tax and advertisement tax on local revenue (PAD) of Subulussalam City in 2015-2020. Regional Original Revenue (PAD) is one of the regional revenues obtained through the potential of an area. One of the local revenue comes from hotel tax, restaurant tax and advertisement tax. The data used in this study is secondary data, namely data on hotel tax receipts, restaurant taxes, advertisement taxes and local revenue for 2015-2020 which were obtained from the Office of the Regional Financial Management Agency of Subulussalam City. The statistical mode used in this study is the classical assumption test and hypothesis testing such as multiple linear regression equations, t test and F test. The results of this study indicate that hotel tax has a positive but not significant effect on local revenue because t count (1,134) < t table (4.303), Restaurant Tax has a positive and significant effect on local revenue because t count (4.544) > t table (4.303), advertisement tax has a negative but not significant effect on local revenue because (-2.177) < t table (4.303 ), and simultaneously hotel tax, restaurant tax and advertisement tax have an effect on local revenue.

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