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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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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 33 Documents
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Search results for , issue "Vol 3, No 2: 2023" : 33 Documents clear
Pengaruh Tingkat Inflasi Dan Nilai Tukar Rupiah Terhadap Volume Impor Mobil CBU (Completely Built Up) Di Indonesia Hawari, Habil Mirza; Fadhila Rahma, Tri Inda; Tambunan, Khairina
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i2.4089

Abstract

This study aims to determine and analyze the effect of inflation and the rupiah exchange rate on imports of CBU cars in Indonesia.The population in this study is the monthly report on inflation and the monthly report on the rupiah exchange rate and the monthly report on the number of imports of CBU cars in Indonesia in the period 2017-2021.The sample in this study amounted to 60 samples.The Data used in this study are secondary data, namely time-series data and sample selection using saturated sample Method. The Data were analyzed using SPSS version 25.The data analysis is done by classical assumption test and hypothesis test.The results showed that the partial inflation positively and significantly affect the import of CBU cars, and the rupiah exchange rate did not significantly affect the import of CBU cars.Simultaneously (together) there is a positive and significant influence between inflation variables and the rupiah exchange rate on imports of CBU cars in Indonesia.based on the coefficient of determination test, inflation and the rupiah exchange rate have an effect of 46.2 percent on CBU car imports in Indonesia.
Pengaruh Inflansi Dan Investasi Terhadap Pengangguran Di Provinsi Banten Tahun 2017-2021 Muhayaroh Muhayaroh; Khusnul Khotimah; Tiara Rahmawati; Indina Indina; Pahmi Pahmi; Deris Desmawan
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i2.4166

Abstract

Unemployment is a term for people who do not have a job. Unemployment occurs in many regions, including Banten Province. Unemployment is caused by an imbalance between work and the number of workers which increases every year. This creates intense competition between new jobs and old or experienced jobs. The purpose of this study was to determine the effect of inflation and investment on unemployment in Banten Province in 2017-2021. Researchers use secondary data for research. The analysis technique used in this study is multiple regression. High unemployment can increase tax bills, waste potential human resources, reduce opportunities for economic growth and cause personal and social losses such as confusion, anxiety, depression, crime and disruption of social order (Kurilis & Joseph, 2019). This suggests that high unemployment costs can reduce productivity and growth. Because it is important for the government to formulate policies to reduce the high unemployment rate. Unemployment affects inflation in a region so that it can affect economic growth in that area. Even though the level of social welfare is not a good indicator, it can be seen from an economic perspective that can be measured by national income per capita. To increase PN, economic growth is measured by GDP growth, which is one of the most important goals to be a chieved in economic development.
Analisis Penerapan Teknologi Informasi PadaKualitas Sistem Informasi Akuntansi Dalam Pelayanan Rawat Inap (Studi Kasus di RSUD Aek Kanopan Kabupaten Labuhanbatu Utara) Siti Ardianti; Hendra Harmain; Nurul Inayah
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i2.4047

Abstract

This study aims to determine and answer the question of how the results of the analysis of the application of information technology, to know whether the accounting information system is already qualified in RSUD AEK Kanopan. Application of technology to obtain accurate information required special applications. In RSUD AEK Kanopan itself in the preparation of financial reports using SIMDA application that has been established by The Local Government of North Labuhanbatu. With a supporting application is expected to be able to get accountable information and flexibility, especially in the field of accounting for financial statements that are used today. Services provided in the form of inpatient and outpatient services are a source of revenue realization of Local Government budgets. This study uses a qualitative approach to the type of research descriptive study. The object of this study is an employee associated with information technology in the field of accounting at AEK KANOPAN Hospital, North Labuhanbatu Regency. Data collected through observation, interviews, and documentation related to thesis research. Based on data analysis, the results showed that AEK Kanopan hospital has implemented information technology but there are still obstacles in the application of the old information technology, namely SIMDA, although the Ministry of Home Affairs has issued a SIPD system to support the development and development of applications in each region nationally.
Analisis Pengaruh Tingkat Partisipasi Angkatan Kerja dan Upah Minimum Provinsi Terhadap Kemiskinan Di Provinsi Banten Desmawan, Deris; Salsabila, Adinda Kanza; Amalia, Lia; Anargya, Raffy Amantha; Kirana, Rahma Sasi; Valentina, Valentina
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i2.4124

Abstract

The influence of labor force participation rates and minimum wages on poverty in Banten province is an issue of concern to many parties. According to data from the Central Statistics Agency (BPS), in 2019 the poverty rate in Banten Province reached 8.19%, or around 1.5 million residents. This figure is higher than the national average of 9.22%. One factor that is considered very influential in overcoming poverty is the availability of employment. Productive and quality Labor Force Participation Rate (TPAK) can increase people's income and reduce poverty. The purpose of this study was to see the effect of the Labor Force Participation Rate and Banten Provincial Minimum Wage on Poverty. Panel data analysis was performed to prove the hypothesis using the ordinary least square method. The results showed that the Provincial Minimum Wage variable had a negative and insignificant effect on the number of poor people, while the labor force participation rate had a significant and positive effect on poverty in Banten Province.
Analisis Indeks Pembangunan Manusia Yang Berpengaruh Terhadap Tingkat Kemiskinan Di Provinsi Banten Desmawan, Deris; Valentino, Dikie; Kusuma, Ferdiyana Indra; M, M. Fajar; Ardani, Novi; Sumarni, Pipin
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i2.4104

Abstract

The Human Development Index (HDI) and poverty level are two important aspects of economic development that are interrelated. HDI is a benchmark used to assess the level of welfare of the population of a region, while the poverty rate indicates the number of individuals living below the poverty line. The purpose of this research is to examine the impact of the Human Development Index on the poverty rate in Banten Province.
Analisis Risiko Usaha Peternakan Ayam Broiler Dengan Pola Kemitraan Di Desa Sampean Kecamatan Sungai Kanan Kabupaten Labuhanbatu Selatan Provinsi Sumatera Utara Rika Putri Harapan Tanjung; Sri Ramadhani; Nuri Aslami
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i2.4063

Abstract

This study aims to analyze the risk of broiler chicken farming with a partnership pattern in Sampean Village, Sungai Kanan District, South Labuhanbatu regency, North Sumatra province. This study uses descriptive qualitative methods with data collection techniques, namely observation, interview, and documentation. The results showed that in the cultivation of broiler chickens is inseparable from the existence of business risks, the most common risks are production risks and price risks. Production risks faced by farmers in Sampean Village are the risk of dead chickens, stressed chickens, chickens exposed to disease, and price or market risks. The strategy in overcoming the risk is the identification of risks by tracing the risks contained in broiler chicken farming, evaluation / risk analysis by evaluating the risks after knowing what are the sources of risks faced by farmers such as the causes of chicken deaths, controlling risks by designing the best and economical way to reduce the risk of chicken deaths by providing drugs or vaccines provided by partner companies and herbal medicines formulated by farmers themselves. However, broiler chicken farmers in Sampean village have obstacles in overcoming their business risks, namely the lack of competence of farmers in overcoming the risks that exist in broiler chicken farming businesses.
Pengaruh Aglomerasi, Angkatan Kerja Dan Human Capital Investment Terhadap Pertumbuhan Ekonomi Kabupaten Simalungun Rukmana, Nadia Mayang; Lubis, Fauzi Arif; Atika, Atika
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i2.4112

Abstract

This study aims to determine the effect of agglomeration, labor force and Human Capital Investment on economic growth Simalungun. This study uses a quantitative approach. Simalungun is one of the districts in North Sumatra province. industrial concentration that creates consumption patterns that affect the economic development of the surrounding area, then the labor force that can encourage economic growth in increasing production factors, the last human capital investment/ HDI is an area that has adequate human capital in terms of knowledge, health and skills that can encourage economic growth. This research data obtained from secondary data with data collection techniques used are literature and documentation studies. The analysis technique used is multiple linear regression test using SPSS analysis tools. The results of this study show that simultaneously agglomeration (X1), labor force (X2), and Human Capital Investment (X3) have a positive and significant effect on economic growth (Y). Partially agglomeration has a positive and significant effect on economic growth with a t-count value of 5.432 and a significant value of 0.003 smaller than the specified significant value. The labor force has a negative and significant effect on economic growth with a calculated t-value of -3.711 and a significance value of 0.014 less than the specified significant value. Human Capital Investment has a positive and significant effect on economic growth, with a calculated t value of 21.643 and a significance value of 0.000 smaller than the specified significance value.
Analisis Efektivitas Incentive Compatible Constraints Dalam Pembiayaan Mudharabah (Studi Pada PT. Bank Syariah Indonesia KC Medan Ahmad Yani) Ahmad Reza Sulvira Akbar Saragih
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i2.4097

Abstract

This study aims to determine the background of the application to analyze the effectiveness of Incentive Compatible Constraints in mudharabah financing at Bank Syariah Indonesia KC Medan Ahmad Yani. Effectiveness comes from the word effective which means Effect, influence that can bring results. Effectiveness is a description of the level of success in achieving the goals set.. Data collection methods using interviews, observation and documentation. While the data analysis techniques used are descriptive qualitative analysis. The results showed that the implementation of incentive compatible constraints in mudharabah financing at Bank Syariah Indonesia branch office Medan Ahmad Yani was allowed because the implementation of incentive compatible constraints was proven to prevent losses incurred by customers who were not trustworthy. ICC implementation is allowed because the Bank adheres to the principle of prudence and mutual assistance in accordance with the Qur'an surah Al-Maidah Verse 2 and Al-Hujurat verse 6.
Pengaruh Harga, Kualitas Produk, Lokasi Dan Minat Masyarakat Muslim Terhadap Permintaan Produk Yafa’s Beauty & Health Care : Studi Kasus Klinik Kecantikan Yafa’s Kota Medan Sari, Deva Kumala; Nurbaiti, Nurbaiti; Nasution, Juliana
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i2.4051

Abstract

This study aims to measure the price, product quality, location and interest of the muslim community to the demand for products either partially, simultaneously or interaction. This study uses quantitative research, with an associative approach. The population in this study is the customer beauty clinic Yafa's beauty health & care in Medan.Sampling in this study using saturated Sampling techniques. Data collection techniques by distributing questionnaires (questionnaire).The Data used in this study are primary data, data analysis techniques used are data validity test, data reliability test, classical assumption test, and hypothesis test.The results showed that partially variable price, product quality, location and interest of the Muslim community positively and significantly influenced the demand for Yafa's beauty health & care products. Then testing the hypothesis variable price, product quality, location and interest of the Muslim community simultaneously positive and significant effect on product demand Yafa's beauty health & care. From the calculation of the coefficient of determination shows that the variable product demand is influenced by price, product quality, location, interest of the muslim community by 62%.
Analisis Dampak Pengangguran Terhadap Tingkat Kemiskinan di Kepulauan Riau Haamidah, Szahara Nur; Salbilah, Salwa Izmi; Desmawan, Deris; Andini, Fitri Yulia; Fachriza, Salma Yuri; Saputra, Alfito Yuniawan
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i2.4131

Abstract

Unemployment and poverty rates are two dimensions that are related or interrelated. The unemployment rate is a measure for calculating or knowing the poverty rate. The survey was conducted  due to  precarious unemployment in Riau and  low unemployment in Keplau. This study aims to analyze data on the impact on unemployment and poverty in Keplauan his Riau province. The research method used is quantitative research. The analytical method used in this study is the secondary data test. This study shows (1) the impact of poverty rate on unemployment rate in Keplauan-Liau Province; (2) There are other dimensions that also affect levels of unemployment and poverty.

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