JURNAL MANAJEMEN AKUNTANSI (JUMSI)
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.
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<![CDATA[Pengaruh Pengambilan Keputusan Investasi Dan Kelayakan Investasi Saham Pada Perbankan Syariah Di Bursa Efek Indonesia ]]>
<![CDATA[Okta Distira, Muhammad Feri]]>;
<![CDATA[Ilhamy Nasution, Muhammad Lathief]]>;
<![CDATA[Batubara, Maryam]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i2.4113
<![CDATA[This study aims to determine the effect of stock investment decision making and stock investment feasibility on the Capital Asset Pricing Model (CAPM) in Islamic banking on the Indonesian Stock Exchange partially and simultaneously. This study uses a quantitative approach. The type of data used is Secondary Data which is obtained from monthly BRIS Stock Price Movement Data on the Indonesia Stock Exchange. There were 43 samples in this study. The analysis techniques used included descriptive statistical analysis, classical assumption test, multiple linear regression test, and hypothesis testing. The results showed that partially the investment decision had a significant positive effect on CAPM with tcount > ttable (2.774>1.684) and a significant value of (0.017<0.05). Partially, investment feasibility has a significant negative effect on CAPM with a tcount > ttable (2.495<1.684) and a significant value of (0.008<0.05). Simultaneously Investment Decision and Investment Feasibility have a significant effect on CAPM. With a significant value of (specify) the value of Fcount > Ftable, namely (3.868> 3.23). While the value of the coefficient of determination is 78%.]]>
<![CDATA[Analisis Potensi Dan Pengembangan Desa Wisata Melalui Badan Usaha Milik Desa (BUMDES) : Studi Kasus Wisata Sawah Sabarang Desa Padang Bulan Kabupaten Mandailing Natal ]]>
<![CDATA[Zein Lubis, Sari Purnama]]>;
<![CDATA[Nawawi, Zurinal M.]]>;
<![CDATA[Syahbudi, Muhammad]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i2.4098
<![CDATA[Sabarang rice field tourism is in a very strategic area as a tourist destination because, its location located on the Sumatra Causeway (Bukittinggi-Padang Sidempuan) can be an attraction factor for tourists to visit. This study aims to: 1). Find out the tourism potential of sabarang rice fields through the Padang Bulan Mandailing Natal Regency miik Village enterprise (BUMDes). 2). Knowing the development of sabarang rice field attractions through BUMDes Padang Bulan village, Kotanopan District, Mandailing Natal Regency. 3). Knowing the results of the analysis of the potential and development of sawah sabarang Tourism Village through BUMDes Padang Bulan Village Mandailing Natal Regency with SWOT analysis. In this study the methods used are qualitative methods and data obtained using SWOT analysis. The results showed that : 1). Sabarang Rice Field tourism Padang Bulan Village Mandailing Natal Regency has a natural potential that is still very beautiful in the form of a vast expanse of rice fields, forests, waterfalls and also crossed by the Batang Gadis River. Then the place is strategic as a tourist destination because, its location is located on Jalan Lintas Sumatera (Bukittinggi-Padang Sidempuan) which is an attraction factor for tourists to visit. 2). efforts to develop the Sabarang Rice Field tourism object in Padang Bulan Village are how to achieve the empowerment of Tourism objects in Padang Bulan Village and can also obtain village revenue through the sabarang rice field tourism object also the padang bulan village government hopes that people who have household industries that have received training can market their products in sabarang rice field tourism and of course sabarang rice field tourism can open as many jobs as possible for young people and the Padang Bulan village community. 3). Based on SWOT analysis shows that sabarang rice field tourism is in a good position that is aggressive / developing (SO strategy). Where this position in a business has a strong position and the opportunity to grow. The strategy that must be implemented for tourism in this position is to support aggressive growth policies.]]>
<![CDATA[Analisis Bisnis Kuliner Menggunakan Marketplace Dalam Peningkatan Penjualan Dan Kemajuan Usaha (Studi Kasus Martabak Den Bagoes Jl. AR. Hakim Medan Kec. Medan Area) ]]>
<![CDATA[Dimas Pratama]]>;
<![CDATA[Tri Inda Fadhila Rahma]]>;
<![CDATA[Wahyu Syarvina]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i2.4058
<![CDATA[E-Commerce ( Electronic Commerce) is part of E-Business. ECommerce is the activity of selling, buying, marketing products (goods or services) by utilizing telecommunications networks such as the internet, television or computer networks. Lots of food delivery coming up. Online support today has a big impact on business people. This is evident amaraknya increasingly massive online applications open business opportunities. Including the Shopee Platform introducing Shopee Food, Go-Food and Grab-Food Features. Shopee Food, Go-Food and Grab-Food are food and beverage delivery services. Shopee Food is now much in demand by the public because it offers many promos, discounts, cashback and free shipping features. Many MSMEs are now opening businesses through ShopeeFood because they see business opportunities. The research methodology used is a qualitative approach using mixed methods or mixed methods with the type of case study research. Data collection was conducted by interview techniques, questionnaires and documentation according to the needs of researchers. Data analysis was done by qualitative descriptive analysis and quantitative descriptive analysis. The results obtained are the analysis of the use of ShopeeFood, GoFood and GrabFood in increasing sales and the progress of the culinary business clearly has a positive impact on culinary business actors who join the application and become partners. Culinary entrepreneurs who join the application on average express their satisfaction since joining the application in addition to having an impact in increasing sales, promoting products sold without spending a budget, facilitating transactions, marketing products even without a kitchen and even one of the respondents only uses a cart as a sales stall. The level of sales of culinary businesses in Medan Area all business actors experienced an increase in sales after joining and becoming partners of ShopeeFood, GrabFood and Go-Food even one of the entrepreneurs in the village experienced a significant increase to exceed 100%. martabak den Bagoes culinary business can feel an increase in sales by joining Go-Food, Shopee Food and also Grab-Food because more buyers come to buy through the marketplace. The entrepreneur also said that getting a positive impact researchers can conclude that both culinary business ventures felt the impact after joining Go-Food, ShopeeFood and GrabFood. The impact felt by the culinary business above is a considerable increase in sales can help.]]>
<![CDATA[Analisis Dampak PDRB Terhadap Kemiskinan Di Provinsi Banten Tahun 2018-2022 ]]>
<![CDATA[Geri Gerung, Muhammad Buyung]]>;
<![CDATA[Maryani, Iin]]>;
<![CDATA[Alfahira, Vira]]>;
<![CDATA[Nurhasanah, Siti]]>;
<![CDATA[Azizah, Nur]]>;
<![CDATA[Desmawan, Deris]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i2.4133
<![CDATA[If there is any effect between these two variables, the Gross Regional Domestic Product or GRDP and Poverty in Banten Province from 2018 to 2022 must be considered. Among variables studied, the independent variable is GRDP and the dependent variable is poverty. The research methodology used in this study is a quantitative approach based on data from Central Statistics Agency (BPS) and several literature reviews were conducted. The results showed that GRDP has a significant impact on poverty. As the GRDP indicator increases, poverty in Banten decrease.]]>
<![CDATA[Pengaruh Sistem Layanan Mobile Banking Terhadap Loyalitas Nasabah Bank Syariah Indonesia KC Sibolga ]]>
<![CDATA[Agustina Sihombing]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i2.4107
<![CDATA[This study aims to determine and analyze the influence of the mobile banking service system on customer loyalty at Bank Syariah indonesia KC Sibolga. The Population in this study are customers of Bank Syariah Indonesia KC Sibolga. The sample of this research is 338 customers. This research is a type of quantitative research using primary data. The sample and sampling in this study used a convenience sampling technique using non-probability sampling method. The analysis technique used is validity test, reliability test, simple linear regression analysis test, hypothesis test. The partial result show that there is an influence of the mobile banking service system on customers loyalty. The result of simultaneous study show that the mobile banking service system has a significant effect on customer loyalty of Bank Syariah Indonesia KC Sibolga.]]>
<![CDATA[Potensi Makanan Tradisional Bolu Kemojo Sebagai Daya Tarik Wisata di Pekanbaru ]]>
<![CDATA[Chaniago, M. Fadli]]>;
<![CDATA[Lestari Nasution, Annio Indah]]>;
<![CDATA[Nasution, Juliana]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i2.4084
<![CDATA[This study aims to determine (1) the potential of Bolu Kemojo as a tourist attraction in Pekanbaru, and (2) the implementation of SWOT analysis to the potential of Bolu Kemojo as traditional food to attracts tourists in Pekanbaru. This study used qualitative approach. The research subjects in this study were the owners of traditional Bolu Kemojo food shops and it’s consumers. Data collection techniques in this study using the interview method, observation, and documentation. This study uses SWOT Analysis as data analysis technique. The results of the study stated that Bolu Kemojo has great potential as a tourist attraction in Pekanbaru, by reason of Bolu Kemojo is a traditional Malay food that is still dense of culture and becomes a culinary tourism destination in the traditional culinary category. The results of the IE (Internal-External) matrix for the Bolu Kemojo business in Pekanbaru are located in cell number 1, namely concentration through vertical Integration which indicates that the cake is in a strong condition. The results of the SWOT obtained are in quadrant I, namely a position that indicates a growing organization (growth). From the analysis that has been carried out, it is recommended that the Bolu Kemojo Business in Pekanbaru carry out an aggressive strategy, namely by optimizing Strengths and taking advantage of large Opportunities for business development.]]>
<![CDATA[Analisis Piutang Pada PT. SUCOFINDO (Persero) Cabang Medan ]]>
<![CDATA[Saputra, Raihan]]>;
<![CDATA[Ramadani, Sri]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i2.4036
<![CDATA[In the midst of intense business competition, companies are required to be able to dominate the market, so companies need to carry out a credit sales strategy so that the number of sales increases. In general, receivables arise due to sales transactions of goods or services on credit. Investments that are too large in receivables can lead to slow turnover of working capital, so that the company's ability to increase sales volume becomes smaller. As a result, the smaller the opportunity the company has to make a profit or profit. The objective that is expected to be achieved from this research is to analyze bad debts made by PT. SUCOFINDO (Persero) Medan Branch. The analytical method used in this study is descriptive analysis to discuss problems that are described, described, compared, a data or situation, describe and explain the results of the research so that conclusions can be drawn. PT. SUCOFINDO (Persero) Medan Branch has performed receivables management and receivables analysis properly. Receivables that are past due 0 - 180 days and receivables that are 181 - 365 days old can be billed properly. Meanwhile, receivables that are > 1 year old are categorized as bad debts which will be set aside as uncollectible accounts.]]>
<![CDATA[Analisis Faktor- Faktor Yang Mempengaruhi Keputusan Masyarakat Menjadi Nasabah (Studi Pada PT. Bank Pembiayaan Rakyat Syariah Gebu Prima Medan) ]]>
<![CDATA[Sabda Wati]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i2.4116
<![CDATA[This research was conducted with the aim of analyzing the factors that influence the community to become customers in choosing mudharabah financing at PT. BPRS Gebu Prima Medan. The research method used in this study was quantitative research and data collection techniques in this study used questionnaires. The data analysis used in this research is data quality test, classical assumption test, multiple linear regression test, and hypothesis testing. Based on the results of the study, it shows that internal factors (X) have a positive and significant influence on mudharabah financing decisions (Y), and external factors (X)) do not have a positive and significant influence on mudharabah financing decisions ( Y). the results of the (partial) t test obtained a sig value of 0.008 <0.05, therefore the provisions of the (partial) t test can be concluded that the hypothesis Ho is rejected and Ha is accepted, which means that partially the internal factor ( X) influences the mudharabah financing decision (Y).]]>
<![CDATA[Pengaruh Promosi Dan E-WOM Terhadap Minat Beli Produk Pakaian Syar’i Pada E-Commerce Shopee (Studi Kasus : Mahasiswa Universitas Islam Negeri Sumatera Utara) ]]>
<![CDATA[Fitria Intan Sri Dewi]]>;
<![CDATA[Tri Inda Fadhila Rahma]]>;
<![CDATA[Rahmi Syahriza]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i2.4024
<![CDATA[The pattern of public consumption demand for clothing makes Indonesia's fashion trend more diverse and affects the consumption pattern of fashion Syar'i students. Buying and selling online is a trend that has now permeated the world of schools and colleges. The development of internet technology has brought changes in behavior that can be seen from the shopping habits of people who switch to online shopping. Shopee is an online shopping site with a large number of visitors. With the increasing exposure of Shopee promotions, especially the monthly twin date Big Promotion, online purchases are getting higher. Positive and negative opinions and reviews of online shopping sites through Electronic Word of Mouth (E-WOM) on buying interest with increased promotional activities and consumer confidence in the online purchasing process became the basis of this study. This study aims to determine the effect of promotion and E-WOM on interest in buying Syar'i clothing products on Shopee E-Commerce (case study of students of the state Islamic University of North Sumatra). This study is a type of quantitative research using Non Probability Sampling sampling method with Purposive Sampling technique. The population used in this study were students of the state Islamic University of North Sumatra with a sample of 100 respondents. The Data in this study are primary data using questionnaires that are distributed online to 100 respondents. Data analysis techniques used multiple linear regression. The results of the hypothesis testing showed that the promotion and e-WOM simultaneously significant effect on interest in buying clothing products Syar'i on e-Commerce Shopee (case study of students of the state Islamic University of North Sumatra).]]>
<![CDATA[Pengaruh Pengetahuan Dan Lingkungan Sosial Terhadap Job Preference Pada Alumni Perbankan Syariah FEBI UINSU ]]>
<![CDATA[Ritonga, Rabiatul Hadawiyah]]>;
<![CDATA[Rokan, Mustapa Khamal]]>;
<![CDATA[Irham, Mawaddah]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i2.4099
<![CDATA[In choosing a job (job preference) every human being has the right to choose each according to what he wants. However, to form this order, certain factors are needed which are considered important in determining which profession to choose. These factors are knowledge and the social environment related to the desired job. Statistical data states that none of the Islamic banking graduates work in Islamic banking, and there are even Islamic banking graduates who work in conventional banks. Therefore, graduating students need to have knowledge and a social environment in the career field they are interested in so that it can encourage them to choose a career (job preference). This study aims to determine the effect of knowledge and the social environment on job preference in UINSU FEBI graduates. The method used in this study was a quantitative method using 121 respondents taken from FEBI UINSU graduates in 2018 and 2019. The data in this study were collected using a questionnaire which had previously been tested for validity and reliability. The data analysis used was Multiple Linear Regression Analysis which was tested using IBM SPSS Statistic 26 Software. The results showed that Knowledge had an effect on Job Preference in Islamic Banking graduates FEBI UINSU, Social Environment had an effect on Job Preference in Islamic Banking graduates FEBI UINSU, Knowledge and The social environment simultaneously influences Job Preference for Islamic Banking graduates of FEBI UINSU.]]>
