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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 Shopee Paylater, Endorsment, Dan Sikap Tabzir Terhadap Impulse Buying Pada Produk Kosmetik Khoiriah Amalia Siregar; Tuti Anggraini; Atika Atika
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.v3i1.3772

Abstract

Nowadays, it is not uncommon for students to collect various beauty products so that from day to day the existing cosmetic products are also more varied and increasingly in demand. In determining a suitable product, of course, students tend to choose randomly without first finding out which product they need. So the student will buy the same type of product more than one to try it first and then will determine which product is more suitable for him. In this case, the characteristics of unplanned purchases (impulse buying) are caused by the stimulation of the shopping environment, such as the ease of online shopping payment methods with one of the shopee paylater applications, and also due to the superiority of the products delivered in cosmetic product endorsement ads, consumers will be willing to sacrifice something to get the cosmetic products they want instead of the cosmetic products they need. This study used a survey method by distributing questionnaires to 107 respondents. Sampling technique in this study is probability sampling. The analysis used in this study is a multiple linear regression analysis. The results showed that partially variable shopee paylater (X1), endorsement (X2), and attitude tabzir (X3), significant effect on impulse buying on cosmetic products among students of the Faculty of Economics and Islamic Business UINSU because significant value < 0.05. This obtained a significant value of shopee paylater 0.042, endorsement 0.004, and tabzir attitude 0.017. The effect of shopee paylater variables partially on student buying interest is 31.0%, endorsement variables are 28.2%, and tabzir attitude variables are 23.8%. Simultaneously variable shopee paylater (X1), endorsement (X2), and attitude tabzir (X3). Significant effect on the buying interest of students of the Faculty of Islamic Economics and business with a significant value of 0.000 < 0.05 and the effect of 41.9%.
Pengaruh Norma Subjektif dan Persepsi Manfaat Terhadap Intensitas Menggunakan Fintech Payment dengan Sikap Pengguna Sebagai Variabel Intervening (Studi Kasus: Mahasiswa Fakultas Ekonomi dan Bisnis Islam UIN Sumatera Utara) Tanzila Arifah Putri; Nurbaiti Nurbaiti; Juliana Nasution
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.v3i1.3811

Abstract

This study aims to analyze the effect of subjective norms and perceptions of benefits on the intensity of using fintech payment intervened through user attitude variables. The type of research used that is used is quantitative research with causality research design.The population in this study amounted to 3973 respondents.By using non-probability sampling sampling technique, a sample of 98 people was taken using slovin formula.The data analysis technique used is path analysis. The results showed that partially subjective norm variables had no significant effect on the intensity of using fintech payment, but the perception of benefits and user attitudes had a significant effect on the intensity of using fintech payment. Subjective norm variables affect user attitudes, while the perception of benefits does not affect user attitudes. When intervened with user attitude variables, subjective norm variables affect the decision intensity of using fintech payment. While the perception of benefits does not affect the intensity of using fintech payment.As well as subjective norms, perceptions of benefits and user attitudes simultaneously affect the intensity of using fintech payments.
Pengaruh Etos Kerja Dan Disiplin Kerja Terhadap Kinerja Guru Dengan Motivasi Kerja Sebagai Variabel Intervening Pada SMK Negeri 3 Pariaman Novita, Sherly; Sari, Marta Widian; Pratiwi, Nila
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.v3i1.3924

Abstract

The purpose of this study was to find out how much influence work ethic and work discipline have on teacher performance with work motivation as an intervening variable at SMK Negeri 3 Pariaman. Methods of data analysis using a questionnaire, with a sample of 62 respondents. The data analysis method used is SEM. Based on the results of the study, it shows that there is a negative and insignificant influence between work ethic and work motivation. There is a positive and significant influence between Work Discipline on Work Motivation. There is a positive and insignificant influence between work ethic and teacher performance. There is a positive and significant influence between Work Discipline on Teacher Performance. There is a positive and insignificant influence between Work Motivation on Teacher Performance. Work Motivation does not mediate Work Ethics on Teacher Performance. Work Motivation does not mediate Work Discipline on Teacher Performance. The contribution of the work ethic and work discipline variables to teacher performance with work motivation as an intervening variable has an effect of 62.0% while the remaining 38.0% is influenced by other variables outside this study. Based on the results of this study, it is hoped that the SMK Negeri 3 Pariaman can improve teacher performance by increasing the work ethic, work discipline and work motivation through each indicator.
Analisis Soar Dalam Penentuan Strategi Pengembangan Pemasaran Produk Tabungan iB Marhamah Martabe Mudharabah Pada Bank Sumut Syariah KCP HM. Joni Dhea Ayuni Rahmah; Muhammad Ramadhan; Juliana Nasution
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.v3i1.3934

Abstract

The existence of Bank Sumut Syariah which was able to survive until the 17th year shows that so far the strategy carried out has been quite effective but the number of mudharabah savings customers still needs to be increased and they still have to continue to try to provide information to the public to become customers of Bank Sumut Syariah. In addition, an analysis of the business being undertaken is also needed to support the success of the plan. The analysis that will be carried out by the company in this study is SOAR analysis. The research problem is motivated by the results of observations obtained from Bank Sumut Syariah KCP H.M Joni, it can be seen that the realized value of financing is higher than the realized value of third party funds, which includes savings products, while the Marhamah Martabe Mudharabah Savings is a source of substantial funding, because it's PT. Bank SUMUT KCP Syariah H.M Joni is required to maximize its marketing strategy so that the target of increasing the number of customers expected by the bank can continue to increase every year. Field research research methods (field research) with the research location of Bank Sumut Syariah KCP H.M Joni which is located at Jalan H.M Joni No. 113, Medan. Methods of data collection using interviews, observation and documentation. While the data analysis technique used is descriptive qualitative analysis using SOAR analysis. The results of the study show that through strategic stages and SOAR analysis it shows that the strategy carried out by Bank Sumut Syariah KCP H.M Joni is quite effective in the marketing development strategy for marhamah martabe mudharabah savings, but seeing market opportunities that are still open along with the increasingly intense competition between Islamic banks, additional strategies are needed by utilizing strengths (strengths) and results (results) possessed.
Analisis Kontribusi Parkir Elektronik (E-Parkir) Dalam Meningkatkan Pendapatan Asli Daerah Kota Medan Dengan Pendekatan Triple Helix Fandy Rangkuty, Muhammad Hafif; Nawawi, Zuhrinal M.; Nasution, Juliana
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.v3i1.3935

Abstract

Parking tax is one of the regional revenues that contributes to increasing local revenue (PAD), so it is hoped that the parking tax can be used as an alternative to government funding to support increasing regional potential. The purpose of this study was to find out how the parking tax collection system at the Medan City Regional Tax and Retribution Management Agency, and the level of realization of parking tax collection on Regional Revenue at the Medan City Regional Tax and Retribution Management Agency, also to find out the obstacles and efforts made by the Management Agency Medan City Regional Taxes and Levies to optimize Parking tax revenue. The research method used in the preparation of this final assignment is a qualitative descriptive method. The type of data used in this research is quantitative data, namely research obtained directly from the company, including parking retribution receipts and parking tax data. This research tries to apply the e-parking policy communication carried out by the Medan City Government using the triple helix model. From this model approach, e-parking is seen from several important elements involved in the policy. Starting from the Medan City Government represented by the Medan City Transportation Service and PT Logika Garis Elektronik (LGE) as the e-parking manager, and academics as the wider community who are e-parking users and provide academic views. As well as business people as entrepreneurs who are around the road that implement e-parking. By using a qualitative-descriptive method, this study shows that this e-parking program comes with various pros and cons and looks at how two official institutions, in this case the City Government and PT LGE, carry out the process of communicating policies to the public, especially to parking attendants and public.
Analisis Strategi Pemasaran Kerajinan Rumah Tangga Anyaman Tikar Pandan Di Desa Pintu Padang Julu Kec. Siabu Kab. Mandailing Natal Sumatera Utara Zuhro Amini Kamil Tanjung; Sri Ramadhani; 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.v3i1.3919

Abstract

Handicraft mat woven pandanus is a product of the household industry in the village of Padang Julu door Siabu District Mandailing Natal North Sumatra which was bequeathed to the community as a processed product that is worth selling and art. This study aims to analyze the marketing strategy of household handicrafts woven pandanus mats in Pintu Padang Julu Village, Siabu District, Mandailing Natal regency, North Sumatra. Existing Data is the result of interviews, observations and documentation. The method used is qualitative descriptive approach with data reduction analysis model, data presentation and conclusion. The results showed that the strategy efforts that need to be done, namely 1) innovation style and shape, 2) expansion of marketing 3) the involvement of the younger generation, 4) the role of the village government and the Related Industry Department, this is to maintain the tradition and increase sales of woven pandanus leaf production.
Pengembangan Agrowisata Dengan Pendekatan Community Based Tourism (Studi Kasus : Di Paloh Naga, Denai Lama, Kecamatan Pantai Labu) Hadziyah, Idzni; Siregar, Saparuddin; Nasution, Juliana
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.v3i1.3920

Abstract

This study aims to determine how the development of agro-tourism by using Community-Based Tourism approach, inhibiting factors, and business opportunities with the Paloh Naga Agro-Tourism.This study uses descriptive qualitative methods.Data collection is done by interview techniques, observation, documentation.The Data were analyzed qualitatively through indicators of planning, facilities and Infrastructure, Community Empowerment, customs, collaboration.The results showed that Paloh Naga Agro Tourism has good planning in terms of agro tourism development and promotion.Cooperation in the development of facilities and infrastructure needs to be improved, the facilities and infrastructure provided are further developed by adding photo spots and children's playgrounds. Community Empowerment, has formed a conscious mindset of tourism in the community. Customs continue to be preserved so that the existing culture is not lost to the Times and the welfare of the community increases. Collaboration is carried out with the state-owned enterprises, Tourism Office of Deli Serdang in terms of budget provision of infrastructure development. Constraints in the development of agro-tourism Paloh Naga lack of budget danauntuk planning in the future development and improvement of facilities and infrastructure. Business opportunities with the Paloh Naga agro tourism are very helpful to the community in increasing the economy.
Dampak Implementasi Program Bantuan Pangan Non Tunai (BPNT) Terhadap Ekonomi Keluarga Miskin (Studi Kasus : Di Kelurahan Longat Kecamatan Panyabungan Barat Kabupaten Mandailing Natal) Aliruddin Aliruddin; Azhari Akmal Tarigan; Mawaddah Irham
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.v3i1.3877

Abstract

Non-cash Food Assistance Program (BPNT) is one of the policies set by the government government efforts to help reduce the burden of expenditure of the poor, through the program is expected to provide tangible benefits to the community through food subsidies provided by the government to the poor and is also expected to improve the welfare of beneficiaries. This study aims to determine how the impact of Non-cash Food Assistance program (BPNT) on the economy of poor families in the village of Longat District Panyabungan Barat Mandailing Natal. This research approach is qualitative by using descriptive method. Data sources used are primary data and secondary data taken with data collection techniques in the form of observation, interviews and documentation. The formulation of the problem in this study is how the impact of Non-cash Food Assistance program (BPNT) on the economy of poor families in the village Longat District Panyabungan Barat Mandailing Natal?. The results of this study indicate that the existence of the Non-cash Food Assistance Program (BPNT) in longat village has a good impact on the economy of beneficiary families (KPM) known from the reduced burden of community spending in meeting family food needs. and with the BPNT program implemented in Longat village, it also has a good impact on e-warung owners, which is known from the increase in sales turnover due to the increasing number of consumers. However, in the implementation of the Non-cash Food Assistance program (BPNT) in Longat Village is not maximized because there are still some indicators that have not been met such as in terms of the accuracy of the target recipients and the accuracy of the timing of the distribution of aid.
Analisis Peran Ekonomi Kreatif Dalam Meningkatkan Pendapatan Pengrajin Dan Pengembangan Usaha Perspektif Ekonomi Islam (Studi Kasus : Pengrajin Toto Jaya Bingkai Di Kecamatan Medan Area) Reni Hermila Hasibuan; Muhammad Arif; Atika Atika
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.v3i1.3952

Abstract

This study aims to (1) determine the role of the creative economy in increasing the income of Toto Jaya Frame craftsmen (2) determine the role of the creative economy in increasing business development for Toto Jaya Frame craftsmen (3) determine the role of the creative economy in increasing the income of craftsmen and business development of Toto Jaya Frame according to the perspective of Islamic economics. The method used in this study is a qualitative method with a descriptive approach. The data obtained in this study are in the form of primary data and secondary data. The data collection techniques used are through interviews, observation and documentation. The results of this study indicate that: (1) after the existence of Toto Jaya Frames in Kotamatsum II Village, Medan Area Regency, it can be seen that as many as 6 craftsmen have experienced an increase in income in 2020-2021 and already have a steady income (2) Toto Jaya Frames can also provide a role in an effort to develop the Toto Jaya Frame craftsman business by implementing several efforts/strategies, namely production, price, location and distribution, and promotion. From the several strategies that have been implemented, it is expected to be able to increase production levels and increase the income of craftsmen. (3) As well as in managing their business, Toto Jaya Frame craftsmen have also applied the principles of Islamic Economics such as the principle of divinity/monotheism, the principle of justice, the principle of responsibility and the principle of truth so that it does not harm either party.
Analisi Potensi Dan Prospek Wisata Halal Dengan Kerangka 6A Di Desa Pematang Johar Kabupaten Deli Serdang Fanny, Fanny; Arif, Muhammad; Aslami, Nuri
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.v3i1.3960

Abstract

This study aims to analyze the potential and prospects of tourism with framework 6A in pematang johar village, deli serdang regency. This study uses descriptive qualitative methods with data collection techniques, namely observation, interviews, documentation and literature. Based on the results of research Tourism Village pematang johar Deli serdang district has the potential and prospects to go to the halal tourism area. The development of tourism potential of pematang johar village, deli serdang regency with 6A framework has not been optimal. Constraints in the development of tourism potential of pematang johar village deli serdang regency is the lack of budget funds to develop and improve existing facilities and infrastructure. There is social jealousy among the people and the lack of community participation in the development of this tourism.

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