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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 26 Documents
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Search results for , issue "Vol 2, No 2: 2022" : 26 Documents clear
Analisis Dampak Pandemi Covid-19 Mengenai TPT Provinsi/Kota Indonesia Tahun 2020 Azizah, Wafidz; Mahendarta, Denara Syafira; 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.v2i2.3254

Abstract

Abstract.nalysis of the effect of covid-19 pandemic on TPT in Indonesia. The research aims to determine the variables that dominate Indonesian TPT in 2020. The research used secondary variables in government agencies with a total of 1 year related to cross sectional data, namely the classic assumption test, normality test, multicollinearity test, heteroskedaticity test and autocorrelation test. The research system used in this study is spss 23 software because it is necessary to understand the influence of free components on TPT in Indonesia. The Output of this research, it was found that independent variables have a partially relevant impact. Positive variables of Covid-19, recovering from Covid-19, deaths from Covid-19 and unemployment rate were partially significant.
Pengaruh Kualitas Pelayanan, Good Coorporate Governance Dan Strategi Pemasaran Terhadap Loyalitas Nasabah (Studi Kasus Pada Bank Sumut Syariah Cabang Pembantu Simpang Kayu Besar) Prayogi, Bayu; Rokan, Mustafa Khamal
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.v2i2.3229

Abstract

Quality of service, Good Corporate Governance and a good and good marketing strategy from a bank will of course have an impact on the loyalty of customers who save and use products from the bank, if the customer becomes satisfied it will automatically have an impact on loyalty and establish a long-term relationship with the bank. This study wants to prove the effect of each variable, namely service quality, Good Corporate Governance and Marketing Strategy as on loyalty to customers of Bank Sumut Syariah Simpang Kayu Besar Sub-Branch. Based on previous research and related to supporting theories put forward by experts using the SPSS program as a statistical data processing tool. This type of research is explanatory research which intends to provide an explanation of causality between variables. In this study, the researcher used a non-probability sampling technique, that is, each element in the population does not have the same probability of becoming a sample. While the sampling technique used in this research is purposive sampling. While the population that is used as a sample is 30 debtors, with data analysis techniques using path analysis. Based on data processing using path analysis, it is proven that service quality has an effect on customer loyalty, Good Corporate Governance has no effect on customer loyalty and marketing strategy has a positive and significant effect on customer loyalty.
Pengaruh Tingkat Pengangguran Terhadap Tingkat Kemiskinan Kabupaten/Kota Di Provinsi Bali Syafitri, Annisa; Aulia, Nadia Restu; 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.v2i2.3259

Abstract

The purpose of this study was to determine the effect of unemployment on poverty in districts/cities in Bali Province. This study tested the hypothesis of 2 (two) research periods of 2 (two) years, from 2020 to 2021 using panel data in the form of time series data (2020-2021) and cross sections (8 districts/cities) in Bali Province. Analysis of this regression model using SPSS. Based on the test results with a significance level of = 0.05, there is no significant relationship between the unemployment rate and the poverty rate, with a t value of 0.017 > 0.05m indicating a unidirectional (positive) relationship.
Analisis Tingkat Efisiensi Pengelolaan Dana Zakat, Infak, Sedekah (ZIS) Melalui Pendekatan Data Envelopment Analysis (DEA) (Studi Kasus Pada BAZNAS Provinsi Sumatera Utara Priode 2016-2019) Saragih, Lailan Usniyah; Imsar, Imsar; Syahbudi, Muhammad
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.v2i2.3249

Abstract

Efficiency is a very important factor for the survival of a company or organization, both macro and micro and only focuses on the National Amil Zakat Agency (BASNAZ) of North Sumatra province and this study was only conducted from December 2020 to July 2021. This study aims to determine the level of efficiency BAZNAS North Sumatra province so that BAZNAS can evaluate, minimize errors and determine policies that will be done to improve the performance of BAZNAS seen from the input and output variables. This study uses a type of quantitative research using BAZNAS financial statements obtained from the official website sumut.baznas.go.id observation period 2016-2019. The method used in this study is the ratio approach and non-parametic Data Envelopement Analysis (DEA) with intermediation approach. The results of this study as a whole has reached the level of 100% efficiency in the period 2016-2019 through the DEA method with an intermediation approach. While in the ratio approach the level of efficiency is far from efficient.
Pengaruh Cashback, Flash Sale, Tagline “Gratis Ongkir” Terhadap Impulse Buying Konsumen Generasi Z Pada Shopee (Studi Kasus Mahasiswa Universitas Islam Negeri Sumatera Utara) Syauqi, Ahmad; Lubis, Fauzi Arif; Atika, Atika
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.v2i2.3122

Abstract

This study aims to determine the effect of Cashback, Flash Sale, and “Gratis ongkir” Tagline on Impulse Buying Generation Z at Shopee. This type of research uses a quantitative approach. This study uses three independent variables, namely Cashback, Flash Sale, and Tagline “Gratis ongkir” with one dependent variable, namely Impulse Buying Generation Z at Shopee. After being carried out in the library and in the field, and the preparation of hypotheses, the data in this study were collected through the distribution of questionnaires as research samples with a sampling technique using a Likert scale. Process the data through the SPSS 23.0 program with multiple linear regression analysis techniques. The results of this study can be said that 1) Cashback has a significant effect on Impulse Buying Generation Z at Shopee. With the t count value of the Cashback variable, 4.515 > 1.985 and a significance of 0000 > 0.05. 2) Flash Sale has a significant influence on Generation Z Impulse Buying at Shopee. With the t count value of the Flash Sale variable, namely 2.477 > 1.985 and a significance of 0.015 > 0.05. 3) Free Shipping Tagline has no effect on Impulse Buying Generation Z on Shopee. Because the t count value of the Free Shipping Tagline variable is 1.292 < 1.985 with a significance value of 0.199 > 0.05. 4) Simultaneously variable Cashback, Flash Sale, and Tagline Free Shipping for Impulse Buying Generation Z at Shopee. With a value of Fcount > Ftable 85.669 > 2.71 and a significance of 0.000 < 0.05. This means that there is a significant effect of variables X1, X2, X3 and Y variables together.
Strategi Manajemen Perubahan Usaha Salon Dan Spa di Era Distruptif (Studi Nurayya Salon & Spa Muslimah) Maliyah, Ningtias Aprili; 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.v2i2.3064

Abstract

Lately, many Muslim salon businesses have sprung up in areas where the Muslim community is densely packed. Nurayya Salon & Spa Muslimah, Nurayya is a service company. In early 2013, when it was first established, Nurayya used the name Narayya, located in the center of Surabaya. The type of research used in this study is a qualitative descriptive method. In the face of changes in this disruptive era, Nurayya tends to face internal changes by prioritizing its vision of becoming the best Muslim salon & spa in Indonesia. Then when the covid hit and people were increasingly afraid to go out of the house, Nurayya used the Home Treatment so that all customers could feel safe & comfortable without having to leave the house.

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