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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 Laporan Keuangan Untuk Menilai Kinerja Keuangan PT. Nestle Dharma, Budi; Siregar, Dedy Rahman
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.v2i4.3760

Abstract

PT Nestle is a multinational food and beverage manufacturer headquartered in Vevey, Vaud, Switzerland. There are many products from the famous Nestle, including Nespresso, Kit Kat, Smarties, Nesquik, Stouffer's, Vittel and Maggi. Nestle has 447 factories, operates in 189 countries, and employs approximately 339,000 people. As a large company, of course Nestle of course has internal and external financial statements. In this case the company can use ratio analysis to the financial statements.This can be reflected in a report that describes the development of the company's financial performance in a certain period. These reports are commonly called financial statements. In order for financial statements to be meaningful to interested parties, it is necessary to conduct a relationship analysis of the items in the financial statements, which is often called Financial Statement Analysis. The purpose of this study, to determine how the financial performance of PT. Based on the analysis of profitability ratios, liquidity ratios, solvency ratios and the company has sufficient ability to take action in guaranteeing and paying off debts to creditors, and for the results of other business financial ratio analysis can be done. used as a benchmark for investors in investing funds into the company.
Pengaruh Brand Awareness Dan Brand Trust Terhadap Pengambilan Keputusan Pembelian Produk Mie Instan Indomie Di Kota Langsa Fitriya, Nur; Indah, Dewi Rosa; Safrizal, Safrizal
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.v2i4.3756

Abstract

This study aims to determine1 the effect of brand awareness and brand trust on purchasing decisions of Indomie instant noodle products in Langsa City. The sample in this study amounted to 96 respondents. The data analysis method used multiple linear regression analysis with the regression equation, namely Y = 5.199 + 0.150X1 + 0.751X2 + 0.310X3. From the t test, it is known that brand awareness and brand trust partially have a significant effect on purchasing decisions for Indomie instant noodle products in Langsa City. From the F test, it is known that brand awareness and brand trust simultaneously have a significant effect on purchasing decisions for Indomie instant noodle products in Langsa City. Brand awareness and brand trust affect the purchase decision of Indomie instant noodle products in Langsa City by 58.6%, while the remaining 41.4% is influenced by other variables outside this research model.
Manajemen Tenaga Kependidikan di SMP IT ULIL ALBAB Pematang Siantar Uchrowi Nasution, Fairuza Nur; Darmansyah, Tengku
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.v2i4.3764

Abstract

This study discusses the application of Education Personnel Management in SMP Islam Terpadu Ulil Albab Pematang Siantar. The research method used is quantitative research. Researchers process and analyze the data that has been obtained in the field by using Miles and Huberman analysis models and testing the validity of the data used by researchers, namely triangulation of sources, methods, and time. The results of the research that researchers have been able to in the field show that, the implementation of the management of educational personnel in SMP it Ulil Albab Pematang Siantar has been well applied in accordance with the theory of planning and analysis, then hold recruitment and selection properly, implement the introduction, placement, and dismissal in accordance with the procedures, conduct training and development, provision of compensation or Remuneration, and termination of the appropriate relationship between theory and application applied in SMP IT Ulil Albab Pematang Siantar, The performance of employees at SMP it Ulil Albab Pematang Siantar has been very good. as evidenced by the increasing number of applicants for new prospective students in each new school year and the achievements achieved by their students prove that teachers and employees at SMP it Ulil Albab Pematang Siantar have a good performance., The supporting factors for the implementation of the implementation of Education Personnel Management in SMP it Ulil Albab Pematang Siantar run successfully because employees get good attention such as the fulfillment of facilities and infrastructure to support the teaching and learning process to run effectively and efficiently, the fulfillment of employee rights, and the fulfillment of the welfare of employees. There is no considerable obstacle in the implementation of Education Personnel Management in SMP it Ulil Albab Pematang Siantar.
Pengaruh Keragaman Produk Dan Digital Marketing Terhadap Minat Beli Konsumen Pada Ms Glow Di Kota Langsa Wahyuni, Rahmi; 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.v2i4.3757

Abstract

 This study aims to determine the effect of product diversity and digital marketing on consumer buying interest at MS GLOW in Langsa City.  This study used a sample of 96 respondents who used MS GLOW products in Langsa City.  This study uses a quantitative approach obtained by distributing questionnaires using a Likert scale.  The method used is multiple linear regression equation, t test, F test and coefficient of determination test.  The results of the t test prove that product diversity has a significant effect on buying interest, digital marketing has a significant effect on buying interest at MS GLOW in Langsa City.  The results of the F test state that product diversity, and digital marketing have a significant effect on buying interest at MS GLOW in Langsa City.  The result of the coefficient of determination test (Adjusted R²) has a value of 0.368 or 36.8% affecting the buying interest of MS GLOW in Langsa City.  While 63.2% is influenced by other variables not examined such as price quality, promotion, brand image.
Pengaruh Desain Kemasan, Word of Mouth, Dan Harga Terhadap Keputusan Pembelian Cimory Yogurt Squeeze (Studi Kasus : Pada Mahasiswa Universitas Samudra) Julianti, Safitri; Indah, Dewi Rosa; Safrizal, Safrizal
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.v2i4.3758

Abstract

The purpose of this study was to determine the effect of packaging design, word of mouth, and price on the purchasing decision of Cimory Yogurt Squeeze. 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. From multiple linear regression analysis, the regression equation Y = 4.160 + 0.273X1 + 0.320X2 + 0.155X3. From the t-test, it is known that the packaging design, word of mouth and price partially have a significant effect on purchasing decisions for Cimory Yogurt Squeeze at Samudra University students. From the F test, it is known that the packaging design, word of mouth and price1 simultaneously1 have a significant effect on the purchasing decision of Cimory Yogurt Squeeze at Samudra University students1
Pengaruh Tampilan Produk Dan Gratis Ongkir Terhadap Pembelian Impulsif Produk Fashion Dengan Diskon Sebagai Variabel Moderating (Studi Kasus : Mahasiswa Program Studi Ekonomi Islam Universitas Islam Negeri Sumatera Utara) Andriani, Fadilah; Bi Rahmani, Nur Ahmadi; Aslami, Nuri
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.v2i4.3769

Abstract

This study aims to find out (1) does product appearance affect the impulsive buying of fashion products (2) does free shipping affect the impulsive buying of fashion products (3) whether discounts can be a moderating variable in the effect of product appearance on impulsive buying of fashion products (4) whether Discounts can be a moderating variable for the effect of free shipping on impulse buying of fashion products. The type of research used is quantitative. The population in this study were active students of the 2018 Islamic Economics study program. The sampling technique used was purposive sampling with a total sample of 73 respondents. Data collection techniques using a questionnaire (questionnaire). The data analysis technique in this study used the interaction test or MRA with the help of SPSS 22 software. The results showed that first, product appearance had no significant effect on impulsive buying of fashion products with a significance value of 0.720 > 0.05. Second, free shipping has a significant effect on impulsive buying of fashion products with a significance value of 0.006 <0.05. Third, the interaction between product displays and discounts has no significant effect on impulse buying of fashion products. That is, discounts are not able to moderate the effect of product appearance on impulse buying of fashion products with a significance value of 0.889 > 0.05. Fourth, the interaction between free shipping and discounts has a positive and significant effect on impulse buying of fashion products. That is, discounts are able to moderate and strengthen the effect of free shipping on impulse buying of fashion products with a significance value of 0.001 <0.05.
Analisis Kebijakan Produk Dalam Perkembangan Pemasaran Global di Indonesia Suhairi, Suhairi; Hidayat, Alfy; Yasmita, Hafsyah; Surya Sirait, Mentari Kinanti; Reitandi, Reitandi
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.v2i4.3759

Abstract

Currently, the development of global markets and business has become a very rapid thing for humans to do. Business people certainly need to change their minds so they can follow the existing trends in order to be able to develop their business and corporate entities as a result of business developments in the current global era. If product policy issues are checked accurately and thoroughly, it will do well; otherwise, it would be a disaster. If a product can be produced and sold on a large scale, and accepted, then it is deemed technically feasible. So this research will focus on the study of product policy analysis in the development of global marketing in Indonesia.
Pengaruh Citra Merek, Harga Dan Distribusi Terhadap Keputusan Pembelian Minyak Goreng Sunco (Studi Kasus : Pada Ibu Rumah Tangga di Kota Langsa) Sari, Indah Permata; Indah, Dewi Rosa; Safrizal, Safrizal
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.v2i4.3755

Abstract

The purpose of this study was to determine the effect of brand image, price, and distribution on purchasing decisions of Sunco cooking oil for housewives in Langsa City. The sample used is 96 respondents. The data analysis method is multiple linear regression analysis, t test, F test, and coefficient of determination test. The regression equation in this study is Y = 3.408 + 0.256X1 + 0.302X2 + 0.391X3. From the t test, it can be explained that brand image, price, and distribution have a significant effect on purchasing decisions. From the F test, it can be explained that brand image, price and distribution have a significant effect on purchasing decisions.
Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa FEBI UINSU Dalam Menggunakan Uang Elektronik Pada Aplikasi Dana ‘Alimah, Nur; Marliyah, Marliyah; Fadhila Rahma, Tri Inda
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.v2i4.3801

Abstract

The development of Information Technology and communication affects changes in the way of transactions, from the payment system using cash itunai Ike payment instrument inon itunai i(electronic ipayment isystem). this article provides acceleration in ibertransaction iterhadap imasyarakat iluas ipada umum. The use of an effective electronic ipayment system will have an impact on the reduced use of iunai I iignifikan money in itransaksi imahasiswa. This study aims to determine the influence of various expectations of work, business expectations and social influence on student interest in using the iDANA application. this research uses an analytical approach with a population of i5. 014 and uses icluster irandom isampling technique, which means that the use of random sampling is done by sending iform filling I random isesioner ike I the Ifebi iuinsu student image. isampled in this research i98 number iorang imahasiswa iFEBI iUINSU. The results of the research showed that isimultan using iuji if ivariable iEkspektasi performance, iekspektasi iUsaha idan I isosial ikerpaktur isignifkan iterhadap imahasiswa iFEBI iuinsu iekspektur iaplikasi iDANA. Iexpektasi performance imemiliki I influence ipositif iterhadap iMinat iminat iminat iminat iminat I0,320, iexpektasi performance imemiliki ipositif iterhadap iminat iminat I0, 320, iexpektasi iUsaha imemiliki inisai ipositif iterhadap Iminat iminat I0, 203. With this ir iSquare isebesar i0, 636 which means that the expectations of work, business expectations and social influence affect the interest of Ifebi iuinsu students isebesar i63, 6%.
Analisis Pengaruh Biaya Premi Asuransi Jiwa Syariah Dan Beban Klaim Terhadap Laba Perusahaan Pada PT. Asuransi Takaful Keluarga Alwi, Fachri; Yusrizal, Yusrizal; Atika, Atika
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.v2i4.3802

Abstract

This study aims to find out how much influence the cost of ipremiasuransi ijiwa isyariah idan Iban iklaim iterhadap ilaba iperusahaan iperusahaan iTakaful iKeluarga. the type of research I used was quantitative descriptive research, the technique of collecting data on this research I was using the documentation technique I took from iweb i family insurance company, and the sample I used i16 monthly financial report. The data testing techniques used in this study include sumyclassical testing, multiple ilinear regression testing and hypothesis testing using the iSPSS program.The results of this study show that the iparsial ipremi costs affect positively and significantly against the company's iLaba I0.048 I<0.05 I and the burden of claim I do not affect positively and do not significantly affect the company's Laba I0. 482 I> i0. 05. isimultan isimultan iBiayaPremi idan iburban I claim iberpengaraan ibersama ITER iterhadap iLaba iperusahaand dengan ini isignifikansi i0,002 I< i0, 05. iDan iUji iR iSquare ipremi Idi costsidanburban iKlaim imempengarau iLaba iperusahaan isebesar i62% ipada iPT. family insurance.

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