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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
Fungsi Manajemen Pengawasan Dalam Laporan Pertanggung Jawaban Keuangan Bantuan Hibah Biro Kesra Sumatera Utara Harahap Adrie Fachrezi; Annio Indah Lestari 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.v3i1.3989

Abstract

The purpose of this research is to study and analyze the function of effective supervisory management in the North Sumatra Bureau of Public Welfare Grant Financial Accountability Report. This study aims to evaluate the effectiveness of the existing control system, identify the factors that influence the success of supervision. By understanding effective controls and the factors that influence them, we can improve their controls and reduce the risk of fraud and other violations, as well as improve overall organizational performance.
Analisis Faktor Yang Mempengaruhi Minat Nasabah Dalam Menggunakan Pembiayaan Murabahah Di BMT Anugrah Kecamatan Batang Kuis Kabupaten Deli Serdang Hasibuan, M. Yusuf; Fadhila Rahma, Tri Inda; Armayani Hasibuan, Reni Ria
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.v3i1.3967

Abstract

This study aims to determine the effect of Service, location and promotion of customer interest using murabahah financing at BMT Anugrah Batang kuis. This type of research is a qualitative research with the source data used is primary data. Samples were selected using the slovin formula, the number of samples in this study was 40 respondents using data processing and analysis techniques, multiple linear regression analysis, classical assumption Test and hypothesis test. The Program used for calculations using SPSS version 25 and then the results of the SPSS is interpreted. Partially Service significantly positive effect on customer interest in using murabahah financing in bmt anugrah Batang kuis district deli serdang. This is evidenced by the value of sinifikansi 0,001 < 0,05 and the value of thitung 2,432 > ttable 1,68830, partially location significant positive effect on customer interest in using murabahah financing in bmt anugrah Batang kuis district deli serdang. This is evidenced by the value of sinifikansi 0,000 < 0,05 and the value of thitung 2,112 > ttable 1,68830. Partially, the promotion has a significant positive effect on customer interest in using murabahah financing in bmt anugrah batang kuis district deli serdang regency. This is evidenced by the value of sinifikansi 0.000 < 0.05 and the value of thitung 1.900 > ttable 1.68830. Simultaneously service, location and Promotionsignificant influence on customer interest in using murabahah financing in bmt anugrah batang kuis district deli serdang. This is evidenced by the significance value of 0.001 < 0.05 and the value of F count 5.265 > F Table 2.860.
Pengaruh Kualitas Pelayanan, Insentif Karyawan, Dan Pengelompokan Barang Terhadap Peningkatan Penjualan UD. Rezeki Baru Cap Rumah Adat Minang Di Kota Medan Tahun 2017-2021 Tanjung, Ahmad Fuadi; Juliati Nasution, Yenni Samri; Tambunan, Khairina
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.v3i1.3981

Abstract

In increasing sales there are several strategies that can be done. This study aims to determine how much direct influence variables of service quality, employee incentives, and grouping of goods to the increase in sales of UD. New Fortune Minang Traditional House Stamp At Medan City 2017-2021. The samples in this study are employees at UD. New Fortune Medan Denai District. Deep method This study used a quantitative approach using analysis the path with the linear regression model is supported by model tests and statistical tests using SPSS version 21. From the results of research conducted, the authors conclude that this research produces a coefficient of determination (R-square) that is equal to 98.4% variable Quality of service, employee incentives, and grouping of goods affect the increase in sales of UD. New Fortune Stamp Traditional House Minang in Medan City in 2017-2021, while 1.6% is explained by other factors. Simultaneously shows the variable Quality of service, Employee incentives, and grouping of goods affect the increase Sales Ud. New Fortune Minang Traditional House Stamp in Medan City Year 2017-2021, this is indicated by the value of Fcount (956.647) > Ftable (2.80). Partially shows the quality of service and grouping of goods effect on the increase in sales of UD. New Fortune Stamp Traditional House Minang in Medan City in 2017-2021, however, employee incentives are variable no effect on the increase in sales of UD. New Fortune Stamp Rumah Minang Customs in Medan City 2017-2021.
Pengaruh Pertumbuhan Ekonomi, Pendidikan Dan Kesehatan Terhadap Indeks Pembangunan Manusia Di Provinsi Sumatera Utara Hasibuan, Siti Rama; Harahap, Isnaini; Tambunan, Khairina
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.v3i1.4023

Abstract

This study aims to determine and analyze the effect of economic growth, education and health on the Human Development Index in North Sumatra province in 2017-2021.The population in this study is the annual report of economic growth, education that is proxied with data on average length of school, health that is proxied with data on life expectancy, and the Human Development Index in North Sumatra province for the period 2017-2021. The sample of this study amounted to 165 with time series data for 5 years and cross section data amounted to 33 districts/cities of North Sumatra province. The Data used in this study are secondary data and sampling techniques performed by saturated sample Method.Analytical techniques used are descriptive statistical analysis test, classical assumptions, multiple linear regression and hypothesis testing.Partial results showed that economic growth does not have a positive and significant effect on the Human Development Index, education has a positive and significant effect on the Human Development Index, and health has a positive and significant effect on the Human Development Index in North Sumatra province.The results of the study simultaneously showed that economic growth, education and health have a positive and significant effect on the Human Development Index in North Sumatra province.
Pengaruh Pengetahuan Investasi, Modal Minimal, Return, Uang Saku, dan Manfaat Investasi Terhadap Minat Mahasiswa Berinvestasi Di Pasar Modal Syariah Wahyudi, Rizky; Soemitra, Andri; Harahap, Muhammad Ikhsan
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.v3i1.4030

Abstract

If a person just saves money, the value of that money will decrease over time. One of the main reasons Indonesians need to plan their finances is that they need to invest for their future. Investment is an essential part of economic growth and development in any country. This helps businesses grow and creates jobs, which in turn helps grow the economy. Young people can help drive this outcome by participating in government projects designed to attract new investors to the country, especially students. This will help drive economic growth and make the country more prosperous. This study aims to analyze the influence of investment knowledge, minimum capital, returns, risks and benefits on students' interest in investing in Medan. This research is focused on undergraduate students of the Faculty of Economics and Economics, University of Medan, whose university has an Investment Gallery on the Indonesia Stock Exchange (GI-BEI) with a student population of 22,010 students. This research used convenience sampling, meaning that the respondents were chosen because they matched the researcher. Taking a sample of 100 people produces data which is analyzed using descriptive analysis and multiple regression analysis. The results of this study indicate that having knowledge about investment, minimum capital, return, pocket money and investment benefits has a positive effect on student interest in investing in Medan. Based on the results of Adjusted R Square of 84.8 percent, it is suggested that further research be carried out using other variables.
Pengaruh Modal Minimum, Pemahaman Investasi, Return. Risiko dan Motivasi Terhadap Minat Mahasiswa Berinvestasi di Pasar Modal Syariah Annisa, Sufiati; Soemitra, Andri; Harahap, Muhammad Ikhsan
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.v3i1.4031

Abstract

Investment is an important factor in increasing economic growth and development in a country.  Young people can play an important role in driving this outcome by participating in government projects designed to attract new investors to the country, especially students.  This study aims to analyze the effect of minimum capital, investment knowledge, return, risk and motivation on students interest in investing in Medan.  The subjects of this study were active S1 students of the Faculty of Economics and Economics, University of Medan who already owned the Indonesia Stock Exchange Investment Gallery with a total of 25,767 students.  This study used convenience sampling, namely respondents were selected because they were suitable for researchers.  By collecting sample of 100 people.  The data analysis technique used are descriptive analysis and multiple regression analysis to describe the relationship between the independent variables and the dependent variable.  The results of this study indicate that the effect of minimum capital, investment understanding, return, risk, and motivation has a significant positive effect on students investment intentions in the city of Medan. Based on the Adjust R2 results of 57.2 For further research, it is suggested to use variables other than those used  in this study or add additional variables.
Analisis Perbandingan Risiko Keuangan Bank Konvensional Dan Bank Syariah (Studi Pada Bank Mandiri Konvensional Dengan Bank Syari’ah Mandiri) Rahimah, Evida; Nasution, Budiman Rosyadi; Abdullah, Ujang; Subaktiar, Subaktiar; Insy Sinaga, Riny Viri
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.v3i1.4085

Abstract

The purpose of this study is the comparison of financial risk in conventional banks and Islamic banks. The object of this study was Bank Mandiri and Bank Syariah Mandiri with an observation period of 2 years from 2018 to 2019. The type of research taken in this study is descriptive comparative qualitative. The method of analysis used is Z-score discriminant analysis by comparing the level of financial risk between Bank Mandiri and Bank Syariah Mandiri. The results indicate the level of financial risk of Bank Mandiri is better than Bank Mandiri.
Pengaruh Pelayanan Dan Keunggulan Produk Terhadap Kepuasan Nasabah Pada Bank Muamalat Balaikota Medan Fitri, Fitri
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.v3i1.4032

Abstract

The background of the research in this thesis is that besides implementing the best service, bank Muamalat Balaikota Medan always strives to provide quality and superior products compared to products owned by other banks as competitors. Product excellence was created by Bank Muamalat, the Medan City Hall. Quality of service and quality of product excellence for customers can affect customer satisfaction. In the long term, customer satisfaction can be the main goal for marketing strategy planners in banking. The data used in this research is primary data obtained from the results of a questionnaire that has been filled out by the customers of the Mumala City Hall Medan Bank who are the research samples. In this research I used the data normality test with multiple regression tests and hypothesis testing. From the results of multiple regression analysis, it can be concluded that service variables affect customer satisfaction at Muamalat Medan City Hall with a significance level of 0.001, then product excellence variables affect customer satisfaction at Medan City Hall with a significance level of 0.11. Meanwhile, from the F test, it turns out that the service factor is a factor that has more influence on customer satisfaction at Bank Muamalat Balai Kota Medan than product excellence.
Analisis Tingkat Literasi Keuangan Agen Asuransi Syariah di PT. Bumiputera 1912 Medan Aprilia, Dita; Yusrizal, Yusrizal; Syarvina, Wahyu
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.v3i1.4026

Abstract

This study aims to determine and analyze agent knowledge, agent behavior and agent attitudes towards sharia insurance at PT Bumiputera 1912 Medan. The research method used is a qualitative method used by researchers, namely primary, including distributing questionnaires to interview agents at PT Bumiputera 1912 Medan. Based on the research results obtained regarding the analysis of the level of financial literacy of Islamic insurance agents, namely, even though the knowledge level of Islamic insurance agents is in the moderate category or sufficiently understanding, the knowledge level of Islamic insurance agents should be in the understanding category. Besides that, the role of agents is also very much needed by the community, one of which is educating the public to know, know, understanding, utilize and enjoy sharia insurance services. And the level of agent knowledge, agent behavior and agent attitudes have a positive influence on Bumiputera 1912 Islamic insurance Medan. It is evident from the questionnaire distributed to the Bumiputera 1912 Medan agents, then from the results of the average velue of the level of agent knowledge and agent behavior and agent attitudes produce different values where the agent’s knowledge is lower than the agent’s behaviour and attitude of sharia insurance agents in Bumiputera 1912 Medan.
Peran Financial Technology Dalam Meningkatkan Kualitas Pelayanan Pada Bank Muamalat Balaikota Medan Harahap, Lailatul Husnah
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.v3i1.4033

Abstract

This study aims to find out the role of fintech in improving service quality and what are the obstacles to implementing fintech in improving service quality at Bank Muamalat Balaikota Medan. The research method used in this researchis descriptive qualitative with data collection techniques carried out by observation, interviews and document studies. Data analysis techniques are carried out by fulfilling four stages, namely data collection, data reduction, data display and drawing conclusions. Based on the results of research and data analysis, it was concluded that first, the role of fintech is very important to improve service quality. Second, the obstacles faced in its implementation are infrastructure and human resources (HR).

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