cover
Contact Name
Syaiful Zuhri Harahap
Contact Email
syaifulzuhriharahap@gmail.com
Phone
+6285261290813
Journal Mail Official
syaifulzuhriharahap@gmail.com
Editorial Address
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
Location
Kab. labuhanbatu,
Sumatera utara
INDONESIA
JURNAL MANAJEMEN AKUNTANSI (JUMSI)
ISSN : -     EISSN : 27744221     DOI : 10.36987
Core Subject : Economy,
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.
Articles 42 Documents
Search results for , issue "Vol 3, No 1: 2023" : 42 Documents clear
Analisis Pengaruh Sistem Pembayaran Non Tunai Terhadap Pertumbuhan Ekonomi Indonesia Dengan Inflasi Sebagai Variabel Intervening Dalam Perspektif Ekonomi Islam Purba, Hana Ayunda; Harahap, Isnaini; 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.v3i1.4022

Abstract

Indonesia's economic growth has decreased over the past 10 years starting from 2010 to 2021The decline in economic growth declined sharply in 2020 marked by the emergence of the rapid spread of the COVID-19 outbreak in Indonesia which had a major impact on the Indonesian economy. According to Islamic economic studies, economic growth is not only measured by the volume of goods and services produced in a certain period. But also continuous changes in religious, social and community aspects. This study aims to obtain empirical evidence of the effect of non-cash payment systems (number of ATM/debit card transactions and number of credit card transactions on the dependent variable, namely economic growth through inflation as an intervening variable. The type of data used in this study is secondary data in the form of time data monthly series with the period from 2016 to 2021 published by Bank Indonesia and the Central Statistics Agency through the official website.The data analysis technique uses a path analysis model.The results show that directly the number of ATM/Debit card transactions (X1) and the number credit card transactions (X2) have a positive and significant effect on economic growth (Y) and inflation (Z) Indirectly inflation (Z) has a positive and significant effect on economic growth (Y) Indirectly, based on inflation Sobel test calculations (Z) unable to mediate the relationship between the effect of volume tr ATM/debit card transactions (X1) and credit card transaction volume (X2) on economic growth.
Peran Restoran Garuda Dalam Mendukung Wisata Kuliner Halal di Kota Medan (Studi Kasus : Restoran Garuda Jl. H. Adam Malik No. 14 Medan) Chair, Marsari; Yusrizal, Yusrizal; 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.v3i1.4027

Abstract

Looking for a halal restaurant or restaurant is a must for Muslim visitors, because one proof of obedience to Allah's commands is to eat halal food and not eat unclean food. The large number of restaurants or restaurants in Medan that provide non-halal food makes Muslim tourists or Muslim visitors confused about choosing a halal restaurant. Finding halal food in the city of Medan is not difficult, because the ethnic population of Medan is Malay, most of the Malays are Muslims. One of the restaurants in Medan with the characteristics of Minang-Malay cuisine is "Garuda Restaurant". This study aims to find out and analyze the efforts that have been made by Garuda Restaurant in supporting halal culinary tourism in the city of Medan. Then to find out and analyze the business that will be carried out by the Garuda Restaurant in supporting halal culinary tourism in the city of Medan and to find out and analyze the obstacles faced by the Garuda Restaurant in supporting halal culinary tourism in the city of Medan. This study uses a qualitative approach with qualitative descriptive research methods through interviews and supported by documentation conducted to the Head of the Garuda Restaurant Services Division, Jl. H. Adam Malik No. 14 Medan regarding the role of the Garuda Restaurant in supporting halal culinary tourism in the city of Medan. The results of the study show that there are several efforts that have been made by the Garuda Restaurant in supporting halal culinary tourism in the city of Medan, starting from maintaining quality, how to market to customers, holding promos, and providing complete facilities at the Garuda Restaurant. The efforts that will be carried out by the Garuda Restaurant in supporting halal culinary tourism in the city of Medan are to improve the quality of service to the community and improve the quality of the products being marketed. Apart from that, there are obstacles faced by Garuda Restaurant in supporting halal culinary tourism in the city of Medan, namely the operational time limit and the many other restaurant competitors.