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[Perbandingan Prinsip Good Corporate Governance Pada Bank Konvensional Dan Bank Syariah Dalam Sistem Hukum di Indonesia ]]>
<![CDATA[Nasution, Juliana]]>;
<![CDATA[Nafisah, Hana]]>;
<![CDATA[Elvina, Ayu]]>;
<![CDATA[Harahap, Aswan Nawawi]]>;
<![CDATA[Utami, Novidia]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i3.3331
<![CDATA[This study aims to explain the comparison of the principles of Good Corporate Governance in conventional banks and Islamic banks in Indonesia. The method used in this research is normative legal research. The results of the study explain that the application of the principles of Good Corporate Governance in conventional banks and Islamic banks is the same, because it refers to the 'Guidelines for Good Corporate Governance in Indonesian Banking' issued by the National Committee on Governance Policy. The difference is that the principles of Good Corporate Governance in Islamic banks are strictly regulated in Article 34 Paragraph (1) of Law Number 21 of 2008. Another difference lies in the sharia principles used by Islamic banks because apart from being fostered and supervised by the Financial Services Authority, Islamic banks It is also supervised by the National Sharia Council of the Indonesian Ulema Council (MUI) in general and the Sharia Supervisory Board in particular. This is evidence of the existence and significant development of Islamic banking in the national banking system.]]>
<![CDATA[UMKM Sebagai Peningkatan Pembangunan Ekonomi Bangsa Indonesia ]]>
<![CDATA[Utami, Astri Putri]]>;
<![CDATA[Rahmahita, Arista]]>;
<![CDATA[Dermawan, Deris]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i3.3265
<![CDATA[Progress in today's globalized world is often measured by economic success, making it a leading indicator for government spending. MSMEs play an important role in national economic development, especially economic development (MSMEs). Strategic importance is placed on the role played by MSMEs in the national economy. The reason for this Indonesian economic trend is thought to come from the rise of MSMEs there. After the 2008 financial crisis, SMEs and MSMEs continued to grow. This is another proof that SMEs can weather the current economic storm. In addition, the National SME sector has become a major employer. The MSME industry has the potential to boost household income thanks to the many jobs created. For this reason, SMEs are given an important role to play in the fight against poverty and unemployment. The government continues to encourage MSMEs by providing them with the means they need to succeed so that they can fulfill their role as the backbone of the creation of the national economy. Growth must include the role of the community as a driver and prioritize the development of a sense of belonging and community. Welfare improvement is one of the benchmarks of a country's progress. It is very important for a country to focus on economic growth in order to grow its people's per capita income and standard of living.]]>
<![CDATA[Analisis Penerapan Pencatatan Laporan Keuangan Pada UMKM (Studi Kasus : Emir Roti) ]]>
<![CDATA[Dharma, Budi]]>;
<![CDATA[Hasibuan, Rukiana]]>;
<![CDATA[Wiranti, Wiranti]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i3.3709
<![CDATA[Financial statements are a part of UMKM that must exist, because in order to develop a business by applying for credit or financing to creditors, namely the bank. Financial statements are very important because they are key in controlling business. However, in practice, because financial statements are not required in the law, many UMKM do not focus on preparing a good financial report. For UMKM, the profits generated can meet daily needs. Similarly, the UMKM Emir Roti who have difficulty in recording financial statements. However, Emir Roti keep records by preparing a special book to record the number of sales per day. However, the book cannot describe the financial condition of the Emir of Roti accurately. This study aims to determine the application of keunagan report recording that has been done by Emir Roti and for the sake of knowing the obstacles encountered when recording financial statements. This study uses descriptive qualitative approach. Primary data sources are interviews with UMKM owners and secondary data, namely documentation in the form of financial statements. The results showed that Emir Roti in recording its financial statements are not in accordance with SAK-ETAP because there are still obstacles faced by one of them at least knowledge of accounting. The researcher's suggestion is for the government to make more trainings on financial statements.]]>
<![CDATA[Pengaruh Gaya Hidup Dan Promosi Online Terhadap Keputusan Pembelian Konsumen Pada Produk Eiger Di Kota Langsa ]]>
<![CDATA[Hermawan, Ditiya]]>;
<![CDATA[Amilia, Suri]]>;
<![CDATA[Ardiyanti, Dyah Ayu]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i3.3710
<![CDATA[This study aims to determine the effect of lifestyle, online promotion on consumer purchasing decisions on Eiger products in Langsa City. The sample used in this study amounted to 96 respondents. The data analysis method used multiple linear regression analysis, t test, F test, and coefficient of determination test. The regression equation in this study is Y = 4.219 + 0.330X1 + 0.294X2. Lifestyle has a significant effect on purchasing decisions on Eiger products in Langsa City as evidenced by the t test, where the t sig value is obtained. 0.023 < 0.05. Online promotion has a significant effect on purchasing decisions on Eiger products in Langsa City as evidenced by the t test, where the t sig value is obtained. 0.035 < 0.05. Lifestyle, online promotion and brand trust simultaneously have a significant effect on purchasing decisions on Eiger products in Langsa City as evidenced by the F test, where the F sig value is obtained. 0.000 < 0.05. From the coefficient of determination test, it is known that the Adjusted R Square value is 0.604. That is, the variables of lifestyle, online promotion and brand trust affect purchasing decisions on Eiger products in Langsa City by 60.4%, while the remaining 39.6% is influenced by other variables outside this research model.]]>
<![CDATA[Analisis Peran Bank Indonesia Dalam Pengembangan Umkm Di Kancah Internasional ]]>
<![CDATA[Syahriani, Novita]]>;
<![CDATA[Siregar, Ashabul Jannah]]>;
<![CDATA[Nasution, Wanhar]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i3.3688
<![CDATA[The purpose of this study is to find out what the role of Bank Indonesia is in developing MSMEs on the international stage and also explore the potential of MSMEs at the North Sumatra Creative Work event to further synergize in the future in colonizing crafts and crafts in Indonesia, especially in North Sumatra. The method used is the descriptive-qualitative method, which is carried out by interviews and direct observation at the KKSU event. The findings from this study are that KKSU is one of the events that awakens and develops MSMEs in North Sumatra, and with this KKSU, MSMEs need not be afraid anymore of introducing their production to the international scene. MSMEs at the KKSU event, whether they are assisted by Bank Indonesia or not, are still embraced, both in sales and in the development of the MSMEs themselves. The role of Bank Indonesia has influenced MSMEs in North Sumatra, and with the KKSU event, it is hoped that all MSMEs in North Sumatra will be more thorough and proficient in the realm of craftsmen to be introduced more locally and internationally.]]>
<![CDATA[Analisis Supply Chain Management Menggunakan Metode Value Stream Mapping (VSM) (Studi Kasus : Kinara Bakeri Kota Binjai) ]]>
<![CDATA[Br Sembiring, Latifah Hanum]]>;
<![CDATA[Chandra, Riny]]>;
<![CDATA[Safrizal, Safrizal]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i3.3712
<![CDATA[This study aims to find out how the flow of supply chain management in Kinara Bakeri, Binjai city, whether there is waste or not, the method used in this study is a qualitative method using VSM (value stream mapping) measuring instruments. The object in this study is Kinara Bakeri in the city of Binjai which has been established for 29 years. Data collection methods through interviews, direct observation and documentation. The results of this study found a total lead time value of 671 minutes, a waiting time value of 145 minutes, with a VA (Value Added) value of 181 minutes and an NVA (Non Value Added) value of 353 minutes and a PCE (process cycle efficiency) value of 26.9%, which means kinara Bakeri's supply chain management is included in the un-lean category because the PCE value is less than 30%. ]]>
<![CDATA[Pengaruh Current Ratio (CR) Dan Debt To Equity Ratio (DER), Terhadap Return On Assets (ROA) Pada PT. PP London Sumatra Indonesia Tbk Periode 2016-2021 ]]>
<![CDATA[Dharma, Budi]]>;
<![CDATA[Nasution, Muhammad Iqbal]]>;
<![CDATA[Fachrezi, Harahap Adrie]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i3.3718
<![CDATA[This study aims to learn more about how PT's Return on Assets (ROA) is affected by the Debt to Equity Ratio (DER) and Current Ratio (CR). PP London Sumatra Indonesia Tbk will also use saturated sampling to select a population sample from 2017 to 2021. Five-year financial statements' data are analyzed using multiple linear regression. According to this study, the correlation between Current Ratio and Return on Assets is -0.696, or 48.5 percent. The Obligation to Value Proportion has a relationship with a Return on Resources of 0.209 or nothing, which corresponds to an impact commitment of 4.4 percent. The Current Ratio and Debt to Equity Ratio have an effect on Return on Assets with the regression equation ROA = 32.671 – 9.063 (CR) + 51.986 (DtER), a perfect correlation of 0.875, and a contribution of 76.6%.]]>
<![CDATA[Analisis Kinerja Likuiditas Koperasi Simpan Pinjam Jaya Utama Berdasarkan Tata Kelola Kas, Piutang, Dan Modal Kerja ]]>
<![CDATA[Dharma, Budi]]>;
<![CDATA[Viantika, Dinda Savira]]>;
<![CDATA[Lestari, Sri]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i3.3720
<![CDATA[This study makes use of a case study, which is research done directly to gather more precise data, and the outcomes of the research are solely related to the item under examination. To determine the effect of each variable on an individual variable, the data analysis in this study employs dynamic analysis, i.e., analyzing the ratios between accounts contained in the financial statements over multiple periods, also known as cooperative ratio analysis using liquidity ratio analysis. Good management of cash, receivables, and working capital helps maintain cooperative liquidity simultaneously. This is demonstrated by the findings of ratio analysis and the fact that each variable has a substantial effect on cooperative liquidity. In this study, the authors suggest that cooperatives continue to enhance member services and reduce the age of accounts receivable to prevent uncollectible accounts and bad debts.]]>
<![CDATA[Analisis Laporan Keuangan Pengelolaan Limbah Kelapa Sawit Pada PT. Perkebunan Nusantara III Persero Labuhanbatu Selatan ]]>
<![CDATA[Dharma, Budi]]>;
<![CDATA[Pratiwi, Ayu Intan]]>;
<![CDATA[Melati, Melati]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i3.3715
<![CDATA[Waste/garbage is a by-product or used goods that are considered no longer usable. Waste is generated by various human activities, including those related to industry, transportation, household life, and others. This research was conducted at PT. South Labuhanbatu Nusantara Plantation III (Persero). By using quantitative descriptive techniques, this research strategy. The purpose of the descriptive method is to explain or describe a situation that actually occurs in a business. The cost of handling palm oil mill waste at PT. Perkebunan Nusantara III (Persero) Labuhanbatu Selatan which is discussed by the author of the paper. Definite statistics from PT. Perkebunan Nusantara III (Persero) Labuhanbatu Selatan, which shows that this company is growing every year, is used to produce research conclusions.]]>
<![CDATA[Analisis Laporan Keuangan Pengelolaan Limbah Kelapa Sawit Pada PT. Perkebunan Nusantara III Persero Labuhanbatu Selatan ]]>
<![CDATA[Ashari, Fara Sofia]]>;
<![CDATA[Amini, Aisyah]]>;
<![CDATA[Lubis, Adlin Nahar]]>;
<![CDATA[Silalahi, Purnama Ramadani]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i3.3716
<![CDATA[The Mamikos application is a fairly good boarding house marketing application. However, this application has not been widely used by boarding house seekers in the city of Medan. This study aims to analyze the effectiveness of the Mamikos application in increasing visitors and boarding houses in the city of Medan. This study used a descriptive qualitative approach with data collection using in-depth interviews. Informants in this study are boarding houses in the city of Medan. The results of this study are that there are many platforms that boarding house owners can try, namely one of the best platforms is Mamikos. Using Mamikos makes it easier for boarding house owners in the city of Medan in marketing activities, room management, to property standardization in order to increase selling value. Boarding house seekers don't have to do a survey to find the place they want to live. Mamikos comes with many features provided, starting from direct bookings, chat features with tenants, digital payment methods and many other features.]]>
