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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 CAR, NPF Dan FDR Terhadap Return Bagi Hasil Deposito Mudharabah Pada Perbankan Syariah Di Indonesia Periode 2019-2021 Dengan Profitabilitas Sebagai Variabel Moderating Hasanah, Aulia; Nasution, Juliana; Kamilah, Kamilah
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.v3i1.3972

Abstract

This study aims to determine the effect of CAR, NPF, FDR on returns for mudharabah deposits in Islamic banking in Indonesia for the 2019-2021 period with profitability as a moderating variable. The population of this study were 12 Islamic banking companies. The sampling method used was the purposive sampling method so that 10 sample companies were obtained for 3 years of observation (2019-2021). The results of this study partially show a significant influence between the CAR, NPF and FDR variables on the return on mudharabah deposits. The results of this study indicate that there is a simultaneous influence of CAR, NPF and FDR on the returns for mudharabah deposits. The moderating test shows that Profitability moderates the relationship between CAR, NPF and FDR on returns for mudharabah deposits.
Pengaruh Citra Merek, Kualitas Produk, Sertifikat Halal Dan Keputusan Pembelian Terhadap Permintaan Produk Hand Body Lotion Citra (Studi Kasus : Pada Masyarakat Kelurahan Dwikora, Kecamatan Medan Helvetia) Aprillia, Wina; Harmain, Hendra; Jannah, Nurul
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.v3i1.3982

Abstract

This study aims to determine the effect of brand image, product quality, halal certificates, and purchasing decisions on product demand. This research was conducted using a quantitative approach. The population in this study amounted to 300 with a sample of 75. The sampling method was simple random sampling technique. This study uses primary data using multiple linear regression data analysis using SPSS 15. Based on the results of the first hypothesis test, it is known that the significant value of brand image is 0.085 (sig > 0.05) with a t-count value of 1.750 <1.994 (t-count < t-table). The second hypothesis test showed a significant product quality of 0.825 (sig > 0.05) with a t-count value of 0.222 <1.994 (t-count < t-table), the third hypothesis test showed a significant halal certificate of 0.486 (sig > 0.05) with a t-count -0.700 < 1.994 (t-count < t-table), the fourth hypothesis test showed a significant 0.000 (sig < 0.05) with a t-count value of 4.368 > 1.994 (t-count > t-table). Based on the results of the fifth hypothesis test, it is known that the significant value is 0.000 (sig <0.05) with an f-count value of 22.193 > f-table 2.503. The results of this study indicate that Brand Image, Product Quality, Halal Certificate and Purchasing Decision simultaneously influence product demand.
Inovasi Digitalisasi Promosi Produk Usaha Masyarakat Berbasis Website Di Medan Denai (PT. Medania Raya Sejahtera) Hidayah, Nurul; Nurbaiti, Nurbaiti; 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.v3i1.3963

Abstract

This study aims to analyze the innovation of digital promotion on public business products by using the website of the company PT. Medania Raya Sejahtera. This study is a field study using a qualitative approach; primary and secondary data sources are used, and data collection procedures include interviews, observations, and documentation. The subject in this study is an informant trader company employees PT. Medania Raya Sejahtera. The focus of this study is how to innovate the promotion of community business products by digital means using the website in the company of PT. Medania Raya Sejahtera. The results of this study indicate that in conducting marketing activities, the company PT. Medania Raya Sejahtera has been using the web to improve the effectiveness of marketing activities, especially promotions. With the existence of the web has expanded the company's marketing, because the company's products are better known in various regions, even abroad.
Analisis Pengaruh Sharia Compliance Dan Islamic Corporate Governance Terhadap Fraud Pada Bank Umum Syariah Di Indonesia Periode 2017-2021 Nurjannah, Nurjannah; Fadhila Rahma, Tri Inda; Siregar, Nurul Inayah
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.v3i1.3973

Abstract

This research aims to test the effect of Islamic Income Ratio on fraud in Islamic commercial banks, Profit Sharing Ratio against fraud in Islamic commercial banks, Islamic Investment Ratio to fraud in Islamic commercial banks, Zakat Performance Ratio against fraud in Islamic commercial bank, Islamic Corporate Governance on fraud in Islamic commercial banks, and the influence of Islamic Income Ratio, Profit Sharing Ratio, Islamic Investment Ratio, Zakat Performance ratio and Islamic Corporate Governance simultaneously against fraud in Islamic commercial banks. The study used a descriptive quantitative methode using IBM SPSS 25. The results of this study show that the Islamic Income Ratio does not have a significant effect on fraud in Islamic commercial banks, Profit Sharing Ratio does not have a significant effect on fraud in Islamic commercial banks. Islamic Investment Ratio does not have a significant effect on fraud in Islamic commercial bank, Zakat Performance Ratio has a negative significant effect on fraud in Islamic commercial banks, Islamic Corporate Governance has a negative significant effect on fraud in Islamic commercial banks, as well as Islamic Income Ratio, Profit Sharing Ratio, Islamic Investment Ratio, Zakat Performance Ratio and Islamic Corporate Governance simultaneously has a signifanct negative effect on fraud in Islamic commercial banks.
Pengaruh Inflasi, Nilai Tukar, Harga Minyak Dunia Dan Harga Emas Dunia Terhadap Indeks Saham Syariah Indonesia Hasibuan, Fauzan Fahmi; Soemitra, Andri; Harahap, Rahmat Daim
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.v3i1.3983

Abstract

This study aims to examine inflation, exchange rates, world oil prices and world gold prices against the Indonesian Sharia Stock Index for the 2017-2021 period. The method used in this study is the historical method which is distributive causal in nature, meaning that research is conducted to analyze a past situation and indicate the direction of the relationship between variables. The data collection technique used is documentation taken through online data files from the internet. The data used in this study is secondary data in which the data is obtained indirectly from statistical data and published data. Data analysis used multiple linear regression analysis. The results of the study show that the variables Inflation, Exchange Rates, World Oil Prices, World Gold Prices simultaneously have an influence on the Indonesian Sharia Stock Index. It can be seen that the calculated F value (97.929) > F table (2.54) and a significance value of 0.000 <0.05. So it can be concluded that Inflation, Exchange Rates, World Oil Prices and World Gold Prices simultaneously (together) have a significant effect on the Indonesian Sharia Stock Index. In addition, from the results of the determination test, the calculated R2 coefficient (determination coefficient) is 0.855 (85.5%).
Analisis Strategi Pemasaran Untuk Meningkatkan Volume Penjualan Bumbu UD. Nurhalimah Pasar Ujung Batu Kecamatan Sosa Kabupaten Padang Lawas Sumatera Utara Dalam Kajian Ekonomi Islam Nazla Daulay; 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.v3i1.3964

Abstract

This study aims to analyze marketing strategies to increase sales Volume of UD Nurhalimah Ujung Batu market, Sosa District, Padang Lawas regency, North Sumatra in Islamic Economic Studies with SWOT analysis . This research is a field study using qualitative descriptive methods; primary and secondary data sources are used, and data collection procedures include interviews, observations, and documentation. Subjects in this study are owners ,employees, consumers and society. The focus of this study is how the application of marketing strategy management to increase sales volume at UD Nurhalimah with SWOT analysis the results of this study indicate that implementing a marketing mix strategy or often referred to as the marketing mix, namely: Product Marketing Strategy, price Marketing Strategy, place marketing strategy, promotional marketing strategy. Sourced from the SWOT analysis of UD Nurhalimah seasoning shows that it is located in an aggressive or growing position in the strategy (SO). Where in this position has a solid position and describes the external opportunities that exist and avoid the influence of negative potential threats.
Pengaruh Gerakan Nasional Non Tunai, Social Influence, Dan Persepsi Kemudahan Penggunaan Terhadap Minat Menggunakan Digital Payment Dalam Konsep Maslahah (Studi Kasus : Kota Kisaran) Kartika, Anggi; Nurbaiti, Nurbaiti; 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.v3i1.3974

Abstract

This study aims to determine the influence of the National Non-Cash Movement, Social Influence and Perceived Ease of Use on Interests in Using Digital Payments in the Concept of Maslahah in Kisaran City Communities, both partially and simultaneously. This research uses quantitative research methods. The population in this study is the people of Kota Kisaran. The sampling technique used was non-probability sampling, namely purposive sampling with a total sample of 100 respondents. Data collection techniques using a questionnaire. The primary data obtained was analyzed through the IBM SPSS statistics 25 program. The results showed that first, the National Non-Cash Movement had a positive and significant effect on Digital Payments for the Kisaran City Community with a significant value of 0.006 <0.05. Second, Social Influence has a positive and significant effect on Digital Payments for Kisaran City Communities with a significant value of 0.000 <0.05. The three Perceived Ease of Use have a positive and significant effect on Digital Payments in Kisaran City Communities with a significant value of 0.000 <0.05. Fourth, simultaneously the Non-Cash National Movement, Social Influence and Perception of Ease of Use have a positive and significant effect on Digital Payment with a significant value of 0.000 <0.05.
Pengaruh Pengawasan, Akuntabilitas, Dan Transparansi Terhadap Kinerja Keuangan Pada Kantor SKPK Kota Langsa Gusliandi, Farhan; Lubis, Nasrul Kahfi; Azhar, Iqlima
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.v3i1.3987

Abstract

At this writing, it has a goal, namely to be able to study about an influence on supervision, accountability and transparency, namely on financial performance in the SKPK office in Langsa City. In the writer's research, in order to get some data, the writer used a method, namely distributing questionnaires to a section related to the research made by this writer, so in this way a sample can be taken, then the writer uses a sample, namely the sample is specific, namely all members of the population, the writer needs to draw data by testing the instrument, then there is also a test using classical assumptions and using an regression analysis of multiple linearity. In the end, the conclusion of the hypothesis testing is by showing that (1) the existence of an oversight has a significant effect on financial performance at the SKPK office in Langsa City (2) accountability has a significant effect on performance at the SKPK office in Langsa City (3) Transparency has a significant influence on financial performance at the Langsa City SKPK office. Therefore all hypotheses will be proposed and then accepted.
Analisis Penerapan Metode Activity Based Costing (ABC) Dalam Menentukan Harga Pokok Produksi (Studi Kasus : Bread Islamy Rantauprapat) Natasya, Tifani; Sudiarti, Sri; Ahmad Hasibuan, Nur Fadhilah
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.v3i1.3965

Abstract

Activity based costing method is the accounting method used to calculate the cost of production which calculates activity-based costs. Calculation of activity based costing can be done by adding up all detailed production costs divided by the number of production units. The purpose of this study is to find out how the method of calculating the cost of goods manufactured is applied by the company and to find out whether the method applied by the company is in accordance with the activity based costing method. The object of this research is Bread Islamy Rantauprapat which is located at Jalan Sirandorung No. 144 b-c Padang Bulan Rantauprapat. The method used in this study is a qualitative method by describing and disclosing facts and conditions in the field clearly. The results of the study concluded that Bread Islamy Rantauprapat applied traditional cost accounting methods in determining the cost of production. And Bread Islamy Rantauprapat has not applied the activity based costing method in determining the cost of production.
Pengaruh Pembelajaran Student Team Achievement Division Menggunakan Media Puzzle pada Mata Pelajaran IPS Materi Kegiatan Perdagangan Serta Pengaruhnya Terhadap Indonesia dan Asean Terhadap Hasil Belajar Siswa Kelas VIII SMP Nurul Hadina Tambunan, Irma Chairani; Imsar, Imsar
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.v3i1.3977

Abstract

This research was conducted in order to see the effect of student team achievement division learning using puzzle media on social studies subjects on trade activities and their influence on Indonesia and Asean on student learning outcomes in class VIII SMP Nurul Hadina. This research is a quantitative study, emphasizing data processing in numerical form (numbers) and data processing techniques in this study using the SPSS version 21 application. The sample in this study was class VII SMP Nurul Hadina as the population. This research took place in class VIII Al-Hakim and VIII Al-Wassi'. The sampling technique used was cluster random sampling, the Al-Wassi' class served as the experimental class, while the Al-Hakim class served as the control class. This research data collection used a test instrument totaling 20 questions which were distributed to students. The data were then analyzed using descriptive statistical analysis and inferential statistics (t-test). From the research that has been done it proves that there is a significant influence on social studies learning outcomes of students between the control and experimental classes. The average value of the experimental class was 82.00 while the control class was 61.33. And data analysis using the t-test obtained T_count = 36.874 greater than T_table = 1.671 with a significant level of 0.05. In accordance with the hypothesis testing, it proves that there is a significant influence on the implementation of student team achievement division learning using puzzle media in the social studies subject matter of trading activities and its influence on Indonesia and Asean on the learning outcomes of class VIII students of SMP Nurul Hadina.

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