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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 32 Documents
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Search results for , issue "Vol 2, No 3: 2022" : 32 Documents clear
Pengaruh Motivasi, Pengetahuan, Dan Kemajuan Teknologi Terhadap Keputusan Berinvestasi Mahasiswa UIN Sumatera Utara Di Pasar Modal Syariah Endah Hardiati; Annio Indah Lestari Nasution; Muhammad Lathief Ilhamy Nasution
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.3016

Abstract

This study aims to determine the influence of motivation, knowledge, and technological advances on investment decisions of UIN North Sumatra students in the Sharia capital market. the benefits of this research are as a means of increasing knowledge and insight about investment in the Islamic capital market and decision making in investing, adding to the treasury of knowledge as the development of research on the Islamic capital market, and a reference for research in formulating new problems and comparative materials for relevant research and can deepen knowledge in the field of Islamic capital markets. The type of research used is quantitative research with associative approach. The purpose of quantitative research is to test theories, find out the relationship between variables, establish facts, explain statistical descriptions, estimate and estimate the results. The population in this study was 170 students and the sample of this study was UIN North Sumatra students who invested in the Sharia capital market, with a total sample of 119 students. In this study, samples were selected using purposive sampling with Slovin formula and the data were analyzed using SPSS. The results of this study indicate that (1) the motivation variable has a significant and positive effect on investment decisions; (2) the knowledge variable has a significant and positive effect on investment decisions; (3) the technological progress variable has a positive and significant effect on investment decisions; (4) motivation, knowledge, and technological progress simultaneously affect investment decisions. 
Analisis Kesadaran Masyarakat Dalam Melakukan Pembayaran Zakat Pertanian (Studi Kasus Petani Padi di Desa Pasar Sayur Matinggi Kec. Dolok Sigompulon Kab. Padang Lawas Utara) Rambe, M. Jepri Pratama; Arif, Muhammad; Nasution, Juliana
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.3292

Abstract

This study was conducted because there is a low awareness of the community in the village of Pasar Sayur Matinggi in issuing agricultural zakat. It can be marked by the increasing number of farmers in Pasar Sayur Matinggi village but the stable welfare of the community even tends to decrease. Research methods in this study there is a descriptive qualitative method using field research methods. In the study using interview techniques, observation and documentation with a sample of 17 people. Data analysis techniques in this study using domain analysis, taxonomic analysis, and composional analysis. Then get the results that the people in the village vegetable market Matinggi enough to understand about zakat fitrah alone, because zakat fitrah become hereditary habits that are often done in the community when the end of Ramadan, so that the knowledge of the people in the village vegetable market Matinggi is good enough if the zakat fitrah. Some people distribute their zakat in the wrong way and they don't care about the provisions, it's just that they feel that they have spent some of their property, they have been calculated to pay zakat. From the explanation of the previous chapter, the results obtained by the community will be less awareness of paying zakat based on several factors including, low public education in Pasar Sayur Matinggi village so that it does not care about the obligation of Zakat, then social factors that prioritize the closest people even though if zakat is distributed to Amil Zakat, the distribution will also be evenly distributed. And the last customs or habits of the people who make people still reluctant to explore the zakat and also the role of zakat. Whereas the potential of zakat contained in the community in the village of Pasar Sayur Matinggi in general is very good. It can be proven based on the extent of agricultural land in the village of Matinggi vegetable market is quite extensive so that agricultural products have reached nishabnya. If implemented and distributed properly by farmers so that it will have an impact on the welfare of the people in the village of Pasar Sayur Matinggi.
Sudut Pandang Kemiskinan di Perkotaan Dan Perdesaan Terhadap Lingkungan Nurwahyuni, Intan; Firiyani, Salmah; Dermawan, Deris
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.3268

Abstract

The environment is an important part of sustainable development because it takes into account all funding as well as human welfare policies, programs, activities, and decisions. The government continues to focus primarily on poverty, despite the fact that it is a multifaceted problem. Instead, the prolonged Development Goals (SDGs) include 2 agendas: reducing poverty and changing the environment. Due to limited information, this study used regression panel data in the province of Indonesia, to investigate the relationship between urban and rural poverty and the quality of the area from 2016 to 2020. Urban poverty and income inequality significantly degrade the quality of the area. according to research, poor people living in urban areas are more likely than poor people living in rural areas to damage the environment. Similarly, environmental quality suffers from large levels of income inequality. The resulting disparity in the quality of the area can be related to the presumption of a large standard of living between the poor in urban and rural areas.
Penerapan Good Corporate Governance (GCG) Pada Bank Pembiayaan Rakyat Syariah (BPRS) Shakinah, Putri; Satria, Danu; Gunawan, Dandi; Nasution, Juliana
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.3297

Abstract

The purpose of this study is to examine and analyze how the implementation of Good Corporate Governance (GCG) in Islamic People's Financing Banks (BPRS) and formulate new legal arguments relating to the regulation of Good Corporate Governance (GCG) in BPRS. The method used in this research is normative juridical law and the legal material analysis technique used consists of descriptive analysis and content analysis. The results of the study explain that the implementation of Good Corporate Governance is very much needed by Islamic People's Financing Banks (BPRS) to build public trust as an absolute requirement for the banking world to develop properly and healthily. Improving the quality of the implementation of Good Corporate Governance needs to be implemented because the risks and challenges faced by banks both internally and externally are increasingly complex.
Analisis Pengaruh Tingkat Pengangguran dan Tingkat Kemiskinan Terhadap Pertumbuhan Ekonomi Provinsi Jawa Tengah Tahun 2012-2021 Artiza, Shafira; Meliza, Rizqa; Desmawan, Deris
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.3261

Abstract

Several indicators to assess the economy in a region, economic growth is one of the indicators. However, to achieve good economic growth has many aspects that must be improved by the local government. Poverty and unemployment are two things that have an influence on economic growth. The purpose of this study is so that we know to what extent the effect of unemployment and poverty on economic growth in Central Java Province in 2012-2021. Data were taken from Central Java BPS using multiple linear regression analysis with the help of SPSS application.
Pengaruh Talent Management Terhadap Employee Retention Pada Bank BTN Kantor Cabang Syariah Medan Nasution, Muhammad Teddy; Nasution, Salman
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.3275

Abstract

The purpose of this study was to determine the effect of talent management on employee retention at Bank BTN KC Syariah Medan. The type of researcher using quantitative research that is associative is a process of finding knowledge that uses data in the form of numbers as a tool to find information about what you want to know. The quantitative approach was chosen to explain the influence of talent management on employee retention, whether or not it could be better. Data collection techniques used in this study are questionnaires and documentation. The analytical model used in this study is a simple regression analysis model, using the hypothesis test method with the Rsquare test. Partial test results show that Talent management has an effect on employee retention. And on the R-Square value, the Adjusted RSquare coefficient of determination is 0.749 or 74.9%, meaning that the Talent Management variable affects the Employee Retention variable by 74.9%, while the remaining 25.1% can be explained from other variables outside the research variables.
Analisis Pengaruh Indeks Pembangunan Manusia Terhadap Jumlah Penduduk Miskin Pada Provinsi Banten Dwi Pitaloka, Dyah Ayu; Awalluna, Kharisma Zahro; Desmawan, Deris
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.3262

Abstract

This study is an analysis of data from BPS Banten sources and aims to identify the impact of the Human Development Index on the poverty headcount in Banten over the period 2012-2021. Determined by applying a simple linear regression method using the variables. A supporting application, by SPSS or Statistical Product and Service Solutions.
Pengaruh Servant Leadership Style, Komunikasi Interpesonal Terhadap Kinerja Karyawan Pada PT. Socfindo Aek Pamienke Kabupaten Labuhanbatu Utara Ali Sahputra
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.3194

Abstract

This study aims to determine the influence of servant leadership style,interpersonal communication on employee performance at PT. Socfindo AEK Pamienke North Labuhan Batu Regency.The data collection method used through the survey approach with the type of quantitative descriptive research questionnaire spread to 50 respondents, while the population in this study are employees in the factory division precisely in the field of plant operators. Data collection techniques through interviews, questionnaires and documentation studies. Data analysis techniques in this study are descriptive analysis, multiple linear regression analysis, hypothesis testing using partial significant Test (t test), simultaneous significant test (F test), and coefficient of determination test (R2) and path analysis using SPSS (Statistical Product Software Solution).The results showed simultaneously variable servant leadership style significant influence on employee performance F count 40,302 > F Table 2.579 with a significant value of 0.000 < 0.05, partially servant leadership style positive and significant influence on employee performance obtained value thitung 3.884 > ttable 1.679 and the probability value of t is 0.001 < 0.05, partially interpesonal communication positive and significant effect on employee performance obtained value thitung 4.161 > ttable 1.679 and the probability value of t is 0.000 < 0.05.
Analisis Pengelolaan Sedekah Anak Yatim (Studi Kasus Di Lembaga Amil Zakat Yatim Mandiri Medan) Fadilah, Fanny; Lestari, Annio Indah; Bi Rahmani, Nur Ahmadi
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.3290

Abstract

Yatim Mandiri Foundation is a ziswaf management institution, (Zakat, Infaq, Sadaqah). In kinerja has sanggar genius program free of charge for orphans. This study aims to determine, first, how the management system of Laz Yatim Mandiri Medan alms in the Sanggar Genius program, second, the extent to which the management of alms in encouraging the sanggar genius program, third, the constraints in the management of alms in the Sanggar Genius program. This research was conducted at the Amil Zakat Yatim Mandiri Medan institution. The research approach is descriptive qualitative with data collection that is using observation techniques, interviews and documentation. The results of this study indicate that first Laz Yatim Mandiri Medan has collected, managed, and distributed and supervised alms funds, Laz Yatim Mandiri Medan supervises the management of alms funds in accordance with their purpose, function and designation to remain in accordance with SOP. All expenses and reporting are well recorded, both Sanggar Genius programs are very helpful in encouraging the education of orphans, from teaching and learning activities, educational facilities, genius teachers, and making them more productive in the future, with the fulfillment of all education. the three constraints in the management of alms in the sanggar genius program include, budget management activities of financial resources in the Sanggar Genius program has not used information systems (applications), Sanggar Genius program still relies on one donor, organizing for the Sanggar Genius program has not been organized with structured so it is difficult to form or divide a smaller activities. And socialization in the community is still 65% seen from the recruitment of assisted children in 2021, only 130 targets recruit a maximum of 200 assisted children, with that less than 70 children from the target set by Laz Yatim Mandiri Medan
Pengaruh Self Efficacy Dan Locus Of Control Terhadap Kinerja Karyawan PT. Tirta Investama Hakiki, Iqbal; Sari, Maya
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.3329

Abstract

This study aims to explain the effect of self efficacy and locus of control on employee performance PT. Tirta Investama Medan. This research was conducted at the company PT. Tirta Investama. The number of samples used as many as 50 employees, with the method used is a survey method. The Data from this study are primary data obtained from observations, questionnaires and documentation. The analysis technique used is multiple linear regression. Based on the results of the analysis that has been done, it can be concluded that the positive and significant effect on the work of employees. Locus of control works positively and significantly on employee performance. Self-efficacy and locus of control work together on employee performance.

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