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[Analisis Faktor-Faktor Yang Mempengaruhi Kemiskinan (Studi Kasus Pada Provinsi Jawa Barat) ]]>
<![CDATA[Dana Ramadhan]]>;
<![CDATA[Fazalqo’ni Fazalqo’ni]]>;
<![CDATA[Deris Desmawan]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i4.3260
<![CDATA[This study aims to analyze the impact of the Human Development Index, the impact of education, and the impact of open unemployment on the poverty level from 2017 to 2021(West Provincial Case Study).Double regress method.The results showed that the percentage variable open unemployment rate has a positive and significant effect on the level of poverty, while the variable level of education and HDI negative and significant effect on the level of poverty. Results based on the simultaneous Test (Test F) showed that the open unemployment rate, education level and HDI simultaneously affect the level of impoverishment.]]>
<![CDATA[Peran Kepemimpinan Dan Penerapan Manajemen Perubahan Dalam Peningkatan Daya Saing Organisasi di Universitas Islam Negeri Sumatera Utara ]]>
<![CDATA[Grace Amalia Tondang]]>;
<![CDATA[Nuri Aslami]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i4.3058
<![CDATA[The role of leadership in every organization is very important in developing change management and organizational competitiveness in universities in North Sumatra. The purpose of this paper is to conduct a deeper study of what factors affect competitiveness in North Sumatra universities both in terms of leadership and change management. The research method used is the Literature Review method (library study). The results of the study show that the role of leadership is very dominant in the sustainability and progress of higher education in North Sumatra. The strength of competitiveness is a driver to get the results of the competition (Competition Result) as expected, both in terms of the adequacy of the quality and quantity of students and a good image in the eyes of the community.]]>
<![CDATA[Prosedur Pembayaran Pajak Kendaraan Bermotor Pada Kantor Samsat Kabupaten Rokan Hilir Riau ]]>
<![CDATA[Isnaini Husna]]>;
<![CDATA[Suhairi Suhairi]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i4.3124
<![CDATA[Motor Vehicle Tax (PKB) is the administration of a regional tax on motorized vehicles. The object of the motor vehicle tax is proof of ownership or power over a motor vehicle, while the subject of the motor vehicle tax is an individual or entity that owns or controls a motor vehicle. The purpose of this research is to find out the procedures for the implementation of motor vehicle tax payments at the samsat bagan sinembah office, to find out the sanctions or fines applied by the tax authorities to taxpayers who do not fulfill their tax obligations in the motor vehicle tax. The type of research in this study uses descriptive qualitative research with data collection and observation techniques. Downstream. Where the UPTD has the task of collecting Motor Vehicle Taxes regulated in Riau Governor Regulation Number 08 of 2012 concerning Instructions for Implementing Motor Vehicle Taxes (PKB) and Motor Vehicle Transfer Fees (BBN-KB), Making efforts in dealing with obstacles that arise by and in order to further increase the number of Motor Vehicle Tax Collection every year.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Pelayanan Pada PT. Pos Indondesia (Persero) Sumatera Utara ]]>
<![CDATA[Tutri Mawar Aqdilla]]>;
<![CDATA[Riyan Pradesyah]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i4.3238
<![CDATA[In meeting the needs and desires will achieve a high level of Service. Quality of Service is a dynamic condition and relates to products, services, people, processes and the environment that meet or exceed expectations. Service quality also has the expected level of excellence and control over the level of excellence and can meet the desires and needs.The purpose of this study is to determine the factors that affect the quality of service at PT. Pos Indonesia (Persero) North Sumatra.The sample in this study as many as 100 employees who are in PT. Pos Indonesia (Persero) North Sumatra. This study was collected through questionnaires processed and dynamic by using multiple regression. Then do the reward test used in the validity test by using the Corrected Item Total and reliability test in using Cronbach Alpha.To test the hypothesis in this study.This research uses t test, f test, and determination test. The results in this study indicate that there is a positive and significant influence variable variable reward to variable salary indicated thitung (7.891) > ttable (1.660) with a significant value of 0.000 < 0.05, positive and significant influence variable salary to variable quality of Service indicated by thitung (7.247) > ttable (1.660) with a significant value of 0.000 < 0.05, and simultaneously indicate that reward, salary and quality of Service indicated by the value Fhitung (189.572) > ftable (3.08) with a significant rate of 0.000. Furthermore, the value of R square is equal to 0.796 or 7.96%. The rest is influenced by variables that are not examined in this study.]]>
<![CDATA[Penerapan Perubahan Dalam Peningkatan Teknologi Absensi Pekerja ]]>
<![CDATA[Fakri Mursala]]>;
<![CDATA[Nuri Aslami]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i4.3030
<![CDATA[The presence of employees is an important factor for an agency or company to achieve its goals. This is disciplined and affects the performance of each employee. Therefore, special data collection is needed for recording attendance and absenteeism in order to be able to record work activities quickly and accurately. There are many ways to achieve a good attendance information system, one of which is by using computer technology when the application is a website-based attendance application using either a Qr code, fingerprint, or biometrics. positive for employees and the company. The purpose of this study is to find out more about the development of changes in the attendance system of workers to do work and what are the benefits for companies to use the digital attendance system. The method used in the application of this research is qualitative-based research by utilizing secondary data obtained indirectly through a literature review.]]>
<![CDATA[Pengaruh E–Service Quality Dan E–Recovery Terhadap E-Loyalty Pada 150K Optik ]]>
<![CDATA[Dea Putri Novita Parinduri]]>;
<![CDATA[Sarwo Edi]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i4.3312
<![CDATA[E-Service Quality and E-Recovery Service Quality against e-loyalty on 150K optics. This study uses quantitative methods. The sampling method is purposive sampling technique aimed at 150K optical consumers in Medan City by distributing questionnaires to 70 respondents. The results of this study partially and simultanmenemukan that E – service Quality and E-Recovery Service Quality work positively significant to e-Loyalty at 150K optics.]]>
<![CDATA[Pengawasan Pendristribusian Penggunaan Gas LPG 3 Kg Terhadap Masyarakat Oleh Dinas Pendistribusian Dan Perdagangan Kota Tanjung Balai ]]>
<![CDATA[Nikmah Kholilah Lubis]]>;
<![CDATA[Suhairi Suhairi]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i4.3109
<![CDATA[This study analyzes the supervision of the distribution of the use of 3 kg LPG gas to the community by the distribution and trade office of the city of Tanjung Balai. This study uses a descriptive qualitative research approach that collects data through interviews and uses primary and secondary data sources. The results of this study are that the supervision carried out by the Department of Industry and Trade of the City of Tanjung Balai in the distribution of 3 Kg LPG gas in Tanjung Balai City is not optimal, this is because there are still agents and distributors of 3 Kg LPG gas who have not fully carried out the distribution process in accordance with regulations that have been set by the government, namely Presidential Decree no. 104/2007 concerning the Supply, Distribution, Pricing of 3 Kg LPG Cylinders and the Decree of the Mayor of Tanjung Balai No. 237 of 2009 concerning the Determination of the Highest Retail Price of 3 Kg LPG Cylinders in the City of Tanjung Balai. such as differences in retail selling prices, cylinder circulation and misuse of 3 Kg LPG gas, lack of public awareness in the safety of 3 Kg LPG gas distribution, as well as irregularities in distributing 3 Kg LPG gas in Tanjung Balai City. The factors that hinder the implementation of supervision of the Department of Industry and Trade of Tanjung Balai City in the distribution of 3 Kg LPG gas are as follows: Limited human resources in conducting supervision, there is no firm sanction from the Tanjung Balai City Government and the Industry and Trade Office. Tanjung Balai City.]]>
<![CDATA[Persepsi Mahasiswa Akuntansi Terhadap Tujuan, Karakteristik, Dan Pengguna Informasi Akuntansi Syariah (Studi Empiris Pada Mahasiswa Akuntansi Universitas Syiah Kuala dan Universitas Malikussaleh) ]]>
<![CDATA[Nanda Nadila Yutia]]>;
<![CDATA[Nurlaila Nurlaila]]>;
<![CDATA[Juliana Nasution]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i4.3220
<![CDATA[This study aims to determine the perception of accounting students who have and have not taken Islamic accounting courses on the objectives, characteristics, and level of interest of users of Islamic accounting information. The population in this study is all accounting students who are active at Syiah Kuala University and Malikussaleh University Class of 2018-2021. The method used in this study is Comparative with quantitative approach supported validation test, reliability test, and normality test data using SPSS 26 application. Testing the truth of the hypothesis proposed used Independent test sample t-Test and obtained the result that there are differences in perceptions of accounting students who have not and who have been mengampu Islamic accounting courses on the purpose, characteristics, and level of interest of users of Islamic accounting information. This is evidenced by the obtained pValue value<0.05. There are differences in perception between students who have and who have not taught Islamic accounting courses on the objectives, characteristics, and users of Islamic accounting information, as evidenced by the acquisition value.for X1 of 0.000, X2 of 0.002, and X3 of 0.003. The pValue value of the three variables is less than 0.05.]]>
<![CDATA[Pengaruh Indeks Pembangunan Manusia Terhadap Kemiskinan (Studi Kasus Pada Provinsi Jawa Barat) ]]>
<![CDATA[Firman Kholiq]]>;
<![CDATA[Deris Desmawan]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i4.3258
<![CDATA[The main problem facing developing countries is poverty. Poverty is a complex multidimensional problem, and therefore a focus of development. The purpose of this study was to analyze (1) the simultaneous effect of HDI level, education level, and unemployment on poverty in West Java, and (2) the partial effect of HDI level, education level, and unemployment poverty in the province. West Java. The research was conducted in the territory of the Unitary State of the Republic of Indonesia with a focus on West Java with data sources from the Central Statistics Agency (BPS). The data collection method used in this study is the observation method using multiple linear regression analysis techniques. The number of observations in 2017-2021 was 28 urban areas. The results showed that: (1) the unemployment rate, human development index and education level had a significant effect on poverty in Indonesia; (2) the unemployment rate has a significant positive effect on poverty in Indonesia; (3) education level has a significant effect. the impact of poverty in Indonesia. Positive and significant impact on poverty in Indonesia. (4) The Human Development Index has a negative and significant effect on poverty in Indonesia.]]>
<![CDATA[Analisis Perencanaan Supply Chain Management Pada PT. Sinar Galesong Peratama ]]>
<![CDATA[Mhd Yahya]]>;
<![CDATA[Dina Aulia Nasution]]>;
<![CDATA[Zerimah Afgani Hasibuan]]>;
<![CDATA[Siti Aisyah]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i4.3049
<![CDATA[Supply chain management is needed by companies because it helps the company development process. Supply chain management includes the process of supplier selection, logistics planning, and supply distribution. The purpose of this study is to determine the process of supplier selection, logistics planning and distribution logistics at PT. Sinar Galesong Pratama Manado. This study uses a qualitative approach that focuses on the analysis of supply chain management plans. The result of this survey is the supplier selection process at PT. Sinar Galesong Pratama cooperates with PT, the only agent in Indonesia that owns the Suzuki brand Indomobil Suzuki Sales. Logistics plan at PT. Suzuki Indomobil has the highest sales in terms of product quality, competitive prices, supplier reliability, time efficiency, location efficiency, and cost efficiency. Distribution of supplies from PT. Sinar Galleson Platama Ask a shop that cooperates in selling genuine Suzuki spare parts to support the sales process of PT Management because the catchment area is wide in North Sulawesi. Sinar Galesong Pratama can build a new factory in the Sulawesi region. For example, at KAPET Bitung, the goal is to enable faster logistics services and delivery in the North Sumatra region.]]>
