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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 36 Documents
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Search results for , issue "Vol 2, No 4: 2022" : 36 Documents clear
Analisis Pengaruh Inflasi Terhadap Pertumbuhan Ekonomi Indonesia Tahun 2016 –2020 Reza Maulana; Nanda Nur Hidayat; Deris Dermawan
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i4.3263

Abstract

Developing countries generally have economic problems such as high inflation rates and slow economic growth. Inflation is an important economic indicator, the rate of growth is always strived to remain low and stable so as not to cause macroeconomic disease which will later have an impact on economic instability. In this regard, there is one thing that requires special vigilance and attention from the government, namely inflation. Various efforts must be made by the government to suppress inflation. Inflation is often caused by an economic crisis. In Indonesia, the monetary crisis begins with the upward depreciation of the rupiah exchange rate against foreign currencies, especially the United States dollar. This has the effect of stifling the price of goods entering Indonesia from abroad. As a result, the price of goods sold domestically also increases. In particular, the Government of Indonesia, Looking at past economic momentum, Indonesia's economic growth based on the rate of Gross Domestic Product in 2018 to 2020 continues to decline, which is influenced by the COVID-19 pandemic, where in 2020 the rate of Gross Domestic Product has decreased drastically by -2 ,50%. The data analysis technique used in this study is quantitative using the SPSS data program.
Dampak Perubahan Work From Home Terhadap Motivasi Kinerja Karyawan Dimasa Pandemi Covid-19 Silvi Tri Wardani; Nuri Aslami
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i4.3062

Abstract

The world, including Indonesia, is being hit by Corona Virus Disease (Covid-19). Even though direct labor is often carried out in schools, the effects of Corona Virus Disease (Covid-19) are felt in the workplace. Work has to be done remotely or online during the coronavirus epidemic, which is often known as "work from home". In accordance with the Indonesian state plan, this policy was implemented to assist the government in reducing the spread of the corona disease. President Jokowi stated that this approach needs to work especially for those who study, work and worship at home. (prayer at home). Online information and communication technology is used to carry out the process of working from home (from home) (ICT). The application of the work from home system utilizes the idea of online work carried out under the management of the organization. Through online communication tools including WhatsApp, Telegram, Zoom, Meet Google, and company websites, employees perform work-related tasks. The purpose of this study was to evaluate the effect of allowing employees to work from home during the COVID-19 epidemic on employee performance motivation. It is very important for employees to be able to work from home during the COVID-19 epidemic. The effectiveness of the company's personnel in carrying out its operations affects the success of the company. Due to the rapid development of information technology in the modern era, including Whatsapp, Telegram, Zoom, and others, the work process went smoothly.
Analisis Peran Pengembangan Desa Wisata Dalam Meningkatkan Kesejahteraan Masyarakat Dan Kaitannya Pada Pencapaian Sustainable Development Goals (Studi Kasus Desa Wisata Denai Lama Kecamatan Pantai Labu Kabupaten Deli Serdang) Kiki Meisya Putri; Muhammad Arif; Sri Ramadhani
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i4.3291

Abstract

Poor people in Indonesia are more in rural areas than urban areas. In Denai lama village, the majority of the people are farmers and housewives or do not work. This tourist village was formed with the aim of helping the economy of the community. Desa wisata is one of the tourism sectors that is expected to realize the goals of the Sustainable Development Goals. This study aims to determine, first to determine the role of Tourism Village in improving the welfare of the community, second to determine the role of Tourism Village by linking it to the achievement of several points of Sustainable Development Goals, third to determine the constraints in the development of Tourism Village. The research approach in this research is descriptive qualitative with data collection method that is using observation, interview and documentation techniques. The results of the study concluded that first, the existence of a tourist village contributes greatly to the economy of the community, the income of the community increases and it can be said that with this tourist village the life of the community becomes prosperous. Second, the existence of tourism villages has a positive impact on several points of the Sustainable Development Goals, namely on the points of healthy and prosperous life, quality education, Gender equality, and Decent Work and economic growth, but in the points of poverty alleviation has not been fully resolved. The three obstacles that exist in the development of tourist villages are still a lot of infrastructure that must be built and in the process of development, also in giving a conscious understanding of tourism to the community is still an obstacle. And still have to create quality human resources.
Analisis Strategi Pemasaran Sorgum Oleh PT. Paya Pinang Group Dalam Mendukung Gerakan Diversifikasi Pangan Lokal Namira Azani; Zuhrinal M. Nawawi; Nur Ahmadi Bi Rahmani
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i4.3095

Abstract

This study aims to determine and analyze how sorghum marketing strategy used by PT Paya Pinang Group in supporting the movement of local food diversification. The sampling method is done purposively by analyzing the marketing mix Strategy (product, price, place, promotion) that has been used by the company. This study is not only analyzed using qualitative descriptive also use SWOT analysis (Strenght, Weakness, opportunity, Threat). SWOT analysis is an analysis used to evaluate the opportunities and threats in the external environment as well as the strengths and weaknesses that the internal environment of the company has. The results of this study showed that IFAS score of 2.75 indicates a strong internal position, EFAS score of 2.85 indicates that the company responds to existing opportunities in a good way and is able to avoid threats in its industrial market. In the Cartesian diagram shows the position of the company in an aggressive state that is very profitable for the company. The marketing strategy used by the company to introduce sorghum as a diversification of local food crops is by expanding market share to various regions by utilizing the strength of the company in the form of good relations and transparency with suppliers and taking opportunities by utilizing the production of sorghum plants that are easy to live making production costs also minimum so as to help maximize sales profits.
Analisis Laporan Keuangan Sebagai Alat Untuk Mengukur Kinerja Keuangan Pada Raihan Bakery And Cake Shop Jl. Denai No. 181C Medan Dharma, Budi; Septia, Windy; Lubis, Suci Arifah
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i4.3728

Abstract

Businesses in the food manufacturing sector are Raihan Bakery and Cake Shop Jl. Denai No. 181 C Medan. Various types of bread are produced by Raihan Bakery Cake Shop Medan which also operates shops where customers can buy the company's goods. The purpose of this research is to find out the analysis of financial statements so far which should be used as a tool to measure financial performance at Raihan Bakery and Cake Shop Jl. Denai No. 181 C Medan. The findings show Raihan Bakery and Cake Shop Jl. Denai No. 181 C Medan that until now to measure the level of success of a business that has only been carried out in a straightforward manner is by looking at the financial reports presented each period. This was actually done after analyzing financial statements using financial ratios because it was reported that liquidity contributed to good performance, solvency and profitability, while activity and expansion were blamed for poor performance levels. By directly looking at the financial reports from Raihan Bakery and Cake Shop, data for field studies was immediately collected. The research was carried out by means of observation, namely through direct observation in a more in-depth and comprehensive manner towards the object of research. Make direct observations of Raihan Bakery and Cake Shop's financial reports and gather important information using the company's financial reports for 2020, 2021 and 2022.
Determinasi Organizational Citizenship Behavior (OCB) dan Loyalitas Karyawan: Analisis Pengetahuan, Komitmen Organisasi dan Motivasi Kerja (Studi Literature Review) Charli, Chintya Ones; Mahzum, Muhammad
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i4.3725

Abstract

Article literature Review the effect of knowledge, organizational commitment and work motivation on Organizational Citizenship Behavior (OCB)and Employee Loyalty is a scientific article that aims to build a hypothesis of inter-variable influence research that will be used in subsequent research, within the scope of Human Resource Management. The method of writing this Literature Review article is the library research method, which is sourced from online media such as Google Scholar, Mendeley and other academic online media. The results of this Literature Review article are: 1) knowledge affects Organizational Citizenship Behavior (OCB); 2) organizational commitment affects Organizational Citizenship Behavior (OCB); 2) work motivation affects Organizational Citizenship Behavior (OCB); 4) knowledge affects employee loyalty; 5) organizational commitment affects employee loyalty; 6) work motivation affects employee loyalty.and 7) Organizational Citizenship Behavior (OCB) affect employee loyalty.  Selaian of these three exogenous variables that affect the endogenous variables Organizational Citizenship Behavior (OCB)and employee Loyalitystill many other factors among which are variables Persepsidukanorganisasi, decision making, implementation, social and direction.
Analisis Pengaruh Rasio Keuagan Dalam Memprediksi Perubahan Laba Rugi Di Masa Mendatang Dharma, Budi; Pratama Tarigan, Mhd Agung; Utami, Annisa Dwi
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i4.3736

Abstract

To determine a company's growth, financial ratios are one type of analysis that must be performed. For a specific time period, the data from the financial statements include this ratio. When choosing a policy, a company's management can also use financial ratios to anticipate financial decision-making mistakes. Ratio analysis is a method for calculating and measuring financial metrics to assess a company's performance and position.Therefore, the analyst must be able to reconcile the existing factors in this period or time with future factors that may affect the financial condition or performance of the company concerned. Financial ratio analysis clearly provides many benefits for you in managing your business or company. The data obtained after carrying out a financial ratio analysis will give you an idea of how well your business plan is being executed.
Analisis Laporan Keuangan Dalam Menilai Kinerja Keuangan Industri Semen Yang Terdaftar Di Bursa Efek Indonesia (BEI) Dharma, Budi; Nafis, Fadly Abdillah; Fadillah, Aditya
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i4.3727

Abstract

It is important for businesses to conduct financial performance appraisals, used to measure and evaluate financial status in general. The method used to analyze the company's financial statements is a measurement method through the ratios of liquidity, solvency and profitability used to determine the company's financial position. As well as being part of the method of assessing finances used in the balance sheet analysis method. The data used to assess performance comes from the company's financial statements that will be examined, namely PT Indocement Tunggal Prakarsa Tbk from 2010 to 2014 which will be evaluated through several ratios that will be utilized. Based on the results obtained through the discussion, the financial results of PT Indocement Tunggal Prakarsa Tbk fluctuate every year due to changes in balance sheet items such as sales, inventories, profits, and others.
Pengaruh Gaya Hidup Dan Ketersediaan Produk Terhadap Keputusan Pembelian Sepatu Merek Vans Di Kota Langsa Akbar, Muhammad Agil; Junaida, Erni; Lindung Bulan, Tengku Putri
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i4.3750

Abstract

This study intends to determine the effect of lifestyle and product availability on the decision to purchase Vans brand shoes in Langsa City. The number of samples in this study were 96 respondents. In this study using an analytical method consisting of multiple linear regression analysis, t test, F test and the coefficient of determination (adjusted r2). From the research results, it was found that the regression equation Y = 2.193 + 0.829 X1 + 0.377 X2, this means that a constant value of 2.193 indicates the value of the purchase decision before being influenced by lifestyle variables and product availability. The results of the t test stated that the lifestyle variable (X1) had a significant effect on the decision to purchase Vans brand shoes in Langsa City with a tsig value of 0.000 > 0.05, the product availability variable (X2) had a significant effect on the decision to purchase Vans brand shoes in Langsa City with tsig value of 0.011>0.05. The results of the F test stated that lifestyle and product availability simultaneously had a significant effect on purchasing decisions for Vans brand shoes in Langsa City, the Fsig value was 0.000 <0.05. The results of the coefficient of determination test (adjusted r2) show that lifestyle and product availability variables influence the decision to purchase Vans brand shoes in Langsa City by 63.9% and the remaining 36.1% is influenced by other variables such as product quality, brand image and others.
Pengaruh Customer Satisfaction Dan Customer Experience Terhadap Minat Beli Ulang Garnier Men Di Kota Langsa Fadly, M.; Lindung Bulan, Tengku Putri; Amilia, Suri
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i4.3751

Abstract

This study aims to determine the effect of customer satisfaction and customer experience on the intention to repurchase Garnier Men in Langsa City. The sample in this study amounted to 96 respondents. The data analysis method used multiple linear regression analysis, t test, F test, and analysis of the coefficient of determination (adjusted R2). Customer satisfaction has a significant effect on the intention to repurchase Garnier Men in Langsa City, where from the t-test the t-sig value is 0.001. Customer Experience has a significant effect on the intention to repurchase Garnier Men in Langsa City, where from the t-test the t-sig value is 0.000. Customer Satisfaction and Customer Experience simultaneously have a significant effect on the intention to repurchase Garnier Men in Langsa City, where from the F test the F sig value is obtained. 0.000 < 0.05. From the coefficient of determination analysis, it is known that the variables of customer satisfaction and customer experience affect the buying interest of Garnier Men in Langsa City by 63.8% while the remaining 36.2% is influenced by other variables outside this research model.

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