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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 42 Documents
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Search results for , issue "Vol 3, No 1: 2023" : 42 Documents clear
Pengaruh E-WOM Dan Kualitas Pelayanan Terhadap Pengguna Jasa Send Delivery Di Kota Langsa Muhammad Raffi; Erni Junaida; Rahmi Meutia
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3687

Abstract

The purpose of this study is to explain the effect of E-WOM, and service quality on the use of Send Delivery services in Langsa City. This survey was conducted to users of Send Delivery services in the city of Langsa. This type of research uses quantitative. The sampling technique used purposive sampling with a sample size of 96 respondents. The data collection method used a questionnaire with a Likert scale. The data analysis method used in this study is multiple linear regression analysis using a significant level of 0.05. The results show that E-WOM and service quality have a significant positive effect on users of Send Delivery services with an R Square of 0.438 meaning that E-WOM and service quality affect users of Send Delivery services in Langsa City by 43.8%, while the remaining 0.562 or 56. ,2% of Send Delivery service users in Langsa City are influenced by other factors such as promotion, brand image, price and others.
Pengaruh Varian Produk Dan Brand Image Terhadap Keputusan Pembelian Teh Pucuk Harum Di Kota Langsa Nanang Waluyo; Suri Amilia; Muhammad Rizqi Zati
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3711

Abstract

This study aims to determine the effect of product variants and brand image on purchasing decisions of Pucuk Harum Tea in Langsa City. This study used a sample of 96 respondents who are consumers of Pucuk Harum Tea in Langsa City. Methods of data analysis using multiple linear regression equations, t test, F test and test the coefficient of determination. The results of this study show Y = 12.518 + 0.584X1 + 0.332X2. The results of the t test stated that product variants had a significant effect on purchasing decisions and brand image had a significant effect on purchasing decisions for Pucuk Harum Tea in Langsa City. The results of the F test stated that product variants and brand image had a significant effect on purchasing decisions for Pucuk Harum Tea in Langsa City. The results of the coefficient of determination test (Adjusted R2) obtained a value of 0.351 or 35.1% product variants and brand image can explain the purchase decision variable while the remaining 64.9% is influenced by other variables such as: cultural, social, personal, psychological factors and marketing mix .
Pengaruh Keragaman Produk, Harga Dan Kualitas Pelayanan Terhadap Kepuasan Konsumen Brandan Donuts Di Pangkalan Berandan Muhammad Tulus Pekerti; Erni Junaida; Rahmi Meutia
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3707

Abstract

This study aims to determine the effect of product diversity and price on consumer satisfaction of Brandan Donuts in Pangkalan Berandan. This study used a sample of 96 respondents with a minimum purchase frequency of two or more times. The method of analysis used multiple linear regression, t test, F test and coefficient of determination test. The results of this study show Y = 5.484 + 0.612X1 + 0.313X2. The results of the t test show that the product diversity factor has a significant effect on consumer satisfaction of Brandan Donuts in Pangkalan Berandan, price has a significant effect on consumer satisfaction of Brandan Donuts in Pangkalan Berandan. The results of the coefficient of determination test (adjusted R2) obtained a value of 0.556 or 55.6%, this means that product diversity and price variables affect Brandan Donuts consumer satisfaction in Pangkalan Berandan. While the remaining 44.4% is influenced by other variables not examined in this study.
Pengaruh Kualitas Pelayanan Dan Harga Terhadap Kepuasan Pelanggan Hemat Laundry Tanjung Pura Audri Pratiwi; Suri Amilia; Rahmi Meutia
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3713

Abstract

This study aims to determine the effect of service quality, price, simultaneously on customer satisfaction at Tanjung Pura Laundry Savings. 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 = 3,820 + 0,115X1 + 0,190X2. Service quality has a significant effect on customer satisfaction at Tanjung Pura Laundry Savings, where from the t test results, the t sig value is satisfaction at Tanjung Pura Laundry, where the t test results obtained the t sig value. and location simultaneously have a satisfaction at Tanjung Pura Laundry Savings, where from the F test the F value of sig is obtained. 0.000 < 0.05. From the coefficient of determination test it can be explained that service quality, price, affect customer satisfaction at Tanjung Pura Laundry Savings by 59,4%, while the remaining 40,6% is influenced by other variables outside this research model.
Analisis Laporan Keuangan Berdasarkan Rasio Profitabilitas Untuk Menilai Kinerja Keuangan UMKM Zieffa Bakery Layla Nurul Sakinah; Putri Salsa Nabila; Budi Dharma
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3724

Abstract

Financial statements are the final product of an accounting process that functions as a channel of information and communication between internal parties (businesses) and external parties or other parties interested in data or reports from the company's operational operations presented. The financial statements consist of three lists: a balance sheet, an income statement, and a list of retained earnings. Companies need to understand their financial condition and performance in order to survive, develop, and develop. The study tries to determine the exact way in which a proper analysis of the state of the company and financial performance is also required. By utilizing the balance sheet and income statement as financial statements, this study seeks to evaluate the financial performance of Zieffa Bakery's MSMEs. A qualitative descriptive research design was used for this study. Based on the review of the data and the debates that followed, it can be concluded in some respects that Zieffa Bakery's financial performance has produced enough improvement every ratio and every year. Except for 2020, which was prone to fall due to the Covid-19 virus, so sales were significantly reduced.
Analisa Rasio Laporan Keuangan Untuk Menilai Kinerja Perusahaan PT. Trimuda Nuansa Citra Tbk Budi Dharma; Raudah Azzahra Manurung; Vina Rahmanda
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3735

Abstract

This study aims to identify and explain the analysis of the financial statements of PT. Trimuda Nuansa Citra described the emergence of the Covid-19 pandemic in its early days, so that the problems faced and how to overcome them were known. As a collection in this study are the financial reports for 2019 to 2021 with samples in the form of financial reports for the period 31 December 2019 to 31 March 2020 and 31 December 2020 to 31 March 2021. The financial reports were obtained from the web idx.com. The object under study is PT Trimuda Nuansa Citra Tbk. To measure TNCT, namely the ratio of liquidity, solvency and profitability.
Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan PT. Indofood Sukses Makmur Tbk Budi Dharma; Dwy Franadita; Raihan Sultani
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3721

Abstract

PT Indofood Sukses Makmur Tbk (INDF) produces sack flour, seasonings, beverages, packaging, cooking oil, processed foods, and condiments. In 1990, the company started doing business. The increase in sales is the basis for evaluating financial performance. Indofood has evolved into a full-service food solutions provider over the years, handling everything ready to sell. It is seen in the reports that show how over time, the financial performance of the business varies. Financial statements is the name given to these reports. Examination of the relationship of things in the budgetary summary or called fiscal summary investigation is essential for the monetary report to be significant to the individuals closely involved. Based on the analysis of the range of profits, the ability to meet debt repayment obligations, and debt repayment obligations, this study aims to determine whether Indofood Sukses Makmur Tbk (INDF) has sufficient capacity to guarantee and take care of obligations to banks and other business finances. the ability to meet debt repayment obligations may be used as a standard by investors when investing in an industry.
Analisis Laporan Profitabilitas Dan Resiko Keuangan PT. Riau Graindo Pekanbaru Budi Dharma; Mustafaruddin Mustafaruddin; Idham Mahrivi
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3726

Abstract

In this research, the object is the financial statements at PT. Riau Graindo Pekanbaru. The data drawn is based on the descriptive method, namely analyzing in the form of balance sheets and profit and loss reports, then connecting them with actual conditions and also connecting with supporting theories and carrying out internal comparisons by comparing financial ratios in each period. The form of data used by the author is secondary data, namely in the form of financial reports of PT. Riau Graindo Pekanbaru in the form of balance sheets and income statements from the period 2006,2007,2008,2009,2010. Other secondary data is in the form of company history, company profile and company organizational structure. The data collection technique used by the author is by conducting interviews, documentation, literature studies, and observation. This study aims to determine what factors cause fluctuations in the ratio of liquidity, solvency, profitability, activity at PT. Riau Graindo Pekanbaru.
Analisis Laporan Keuangan Untuk Menilai Kinerja Usaha Koperasi Jasa Karyawan Nusa Tiga Unit PISMK Budi Dharma; Afdillah Nur Aisyah Sinaga; Grace Amalia Tondang
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3717

Abstract

Cooperative financial performance analysis aims to see how the financial position of cooperatives is. Through historical data or financial reports that are used to view and compare individual periods from last year to the current year. The form of research used in this study is research that uses descriptive qualitative methods which describe how a real phenomenon is in accordance with the field which is carried out with actual presentation without any engineering which in this study describes the existence of financial reports used to assess an achievement. employees in the Nusa Tiga Cooperative Unit PISMK. from the results of the research that has been presented, it can be concluded that a conclusion regarding the financial performance of employee service cooperatives during the 2019-2021 financial reporting period can be assessed very well. borrowed voluntarily by members of the cooperative, this system is what causes the cooperative unit to run well and can have a positive impact on society in general and members in particular.
Pengaruh Perilaku Konsumtif, Pemberian Reward, Redibilitas Platform Terhadap Keputusan Penggunaan E-Wallet Pada Transaksi E-Commerce Dengan Kemudahan Penggunaan Sebagai Variabel Moderating (Studi Kasus : Mahasiswa FEBI UIN Sumatera Utara) Wahyu Sahara Ramadhana Manurung; Nur Ahmadi Bi Rahmani; Nuri Aslami
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3768

Abstract

The purpose of this research is to find out whether consumptive behavior, giving reward, credibility platform effect on decisions usage e-wallet on transactions e-commerce with ease of use as a variable moderating. This type of research is quantitative. Data collection techniques using a questionnaire (questionnaire). The sampling technique of this study uses Purposive Sampling with a total of 98 respondents. Data analysis technique using test Moderated Regression Analysis with the help of IBM SPSS application Statistic 26.0. The research results show: first, consumptive behavior has a significant effect on the decision to use e-wallet LinkAja with a significance of 0.001<α0.05.Second, gift reward no significant effect on the decision to use e-wallet LinkAja with a significance of 0.199>α0.05.Third, credibility platform significant effect on the decision to use e-wallet LinkAja with a significance of 0.012<α0.05.Fourth, Consumptive Behavior, Giving Reward, Credibility Platform simultaneously significant effect on the decision to use e-wallet LinkAja with a significance of 0.000<α0.05.Fifth. Ease of use is able to moderate the effect of consumptive behavior on usage decisions-wallet LinkAja with a significance of 0.024<α0.05. Sixth, ease of use was unable to moderate the effect of administration reward on usage decisions-wallet LinkAja. with a significance of 0.085<α0.05. Seventh, ease of use is able to moderate the influence of the credibility platform on usage decisions-wallet LinkAja with a significance of 0.024<α0.05.

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