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[Analisis Pengaruh Kemiskinan Terhadap Pertumbuhan Ekonomi di Provinsi D.I. Yogyakarta ]]>
<![CDATA[Huwaida, Yumna]]>;
<![CDATA[Fatimah, Astri]]>;
<![CDATA[Muharani, Sabrina]]>;
<![CDATA[Iraswati, Aisya]]>;
<![CDATA[Desmawan, Deris]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i3.4145
<![CDATA[One indicator of a nation or region's progress and development is economic growth. A province's economic growth is a type of rising macroeconomic indicators. This study's goal is to examine the impact of poverty on economic development in DI Yogyakarta. The author employs online browsing, documentation studies, and library research tools to gather secondary data from relevant organizations, particularly the Central Bureau of Statistics (BPS) DI Yogyakarta. The study's findings indicate that poverty and unemployment do not significantly interact. It is uncertain if a decline in the unemployment rate would result in a reduction in poverty in the DI Yogyakarta Province.]]>
<![CDATA[Analisis Pengaruh Pendapatan Asli Daerah, Angkatan Kerja, dan Sektor Parawisata Terhadap Pertumbuhan PDRB di Kabupaten Toba Samosir ]]>
<![CDATA[Romian Simbolon, Sophia Amanda]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i3.4209
<![CDATA[The economic growth of a region is reflected in the Gross Regional Domestic Product (GRDP). Toba Samosir Regency, one of the regencies in North Sumatra Province, is an area that has considerable tourism potential. This study aims to analyze the effect of Regional Original Income (PAD), Work Force (AK), and the tourism sector on GRDP growth in Toba Samosir Regency. The data used in this study is secondary data for 2010-2019 from the BPS of Toba Samosir Regency. The analytical method used is multiple linear regression with the Ordinary Least Square (OLS) technique. The results of the analysis show that PAD, AK, and the tourism sector have a positive and significant effect on GRDP growth in Toba Samosir Regency. The results of the coefficient of determination (R-squared) show that PAD, AK, and the tourism sector are able to explain the variation in GRDP growth of 87.6%. The results of the t test show that the variables PAD, AK, and the tourism sector have a significant influence on GRDP growth. Of the three variables, the tourism sector has the greatest influence on GRDP growth in Toba Samosir Regency. In conclusion, increasing PAD, increasing the number of AK, and developing the tourism sector can increase GRDP growth in Toba Samosir Regency. The Toba Samosir Regency Government is expected to pay attention to and develop the tourism sector as a sector with great potential in increasing regional economic growth.]]>
<![CDATA[Konsep Halal Dalam Produksi Makanan Di Indonesia ]]>
<![CDATA[Amelia, Rizqa]]>;
<![CDATA[Nasution, Muhammad Iqbal]]>;
<![CDATA[Fachrezi, Harahap Adrie]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i3.4256
<![CDATA[In Islam, Halal Food is an obligation that must be carried out because it relates to the commands of Allah SWT. This study aims to find out how the Halal concept is applied in food production in a business in Indonesia. This study uses a qualitative method, because problems related to humans are basically observational in nature. Bogdan and Taylor define qualitative methodology as a research process that produces descriptive data in the form of text or speech of people and observed behavior. This research method uses a descriptive method (Lexy Moleong, 2009). Descriptive method is a research method that seeks to describe and explain objects according to their nature. Descriptive research is usually done with the main objective. In this research, the writer wants to know what the concept of Halal is that is applied in food production in a business in Indonesia. The results of the discussion in this study are that Muslims must understand the idea of halal and haram in consumption to make ethical decisions about the food and drinks they choose to consume. consumed. Considering that the majority of Indonesia's population are Muslims who adhere to Islamic law, halal food is very important in the country. Overall, Halal cuisine is very important in Indonesia as it promotes cleanliness, health and complies with Islamic teachings, which are practiced by the majority of the country's citizens. Halal awareness is very important for everyday life, especially for Muslims. Halal is a term used to describe food, drink and other goods that comply with Islamic law.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Permintaan Asuransi Jiwa (Studi Kasus PT. Maandiri Inhealth Cabang Sibolga) ]]>
<![CDATA[Imsar, Imsar]]>;
<![CDATA[Tambunan, Khairina]]>;
<![CDATA[Manullang, Adinda Syariana Dewi]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i3.4240
<![CDATA[Adinda sya'riana Dewi Manullang 2022 " analysis of factors affecting the demand for Life Insurance (iHealth Sibolga Branch Independent case Study)†with Imsar supervisor I. M.Si and supervisor II Khairina Tambunan may.This study aims to analyze the factors that affect the demand for life insurance at PT Mandiri Inhealth.This research data obtained from questionnaires (primary) and some observations and direct interviews with parties related to life insurance include the identity of respondents, and matters relating to the policy (contents of the agreement) customers who use Life Insurance Services at PT Mandiri Inhealth, family income, insurance costs or premiums, number of children, age of the respondent.The results showed that the variable income (X1) and variable income (X1) have a positive and significant effect on the demand for life insurance at PT Mandiri Inhealth. While the variable number of children (X2) has a negative and insignificant effect on the demand for life insurance at PT Mandiri Inhealth, the variable age (X3) has a positive and significant effect on the demand for life insurance at PT Mandiri Inhealth.]]>
<![CDATA[Pengaruh Pendapatan Asli Daerah, Belanja Modal Terhadap Pertumbuhan Ekonomi dan Dana Perimbangan Sebagai Pemoderasi di Kabupaten/Kota Sumatera Utara ]]>
<![CDATA[Hutapea, Ruth Septaria]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i3.4216
<![CDATA[This study aims to analyze the influence of Regional Original Income (PAD) and capital spending on economic growth in the District/City of North Sumatra. In addition, this study also analyzes the role of balancing funds as a moderator in the relationship between PAD, capital spending, and economic growth in the regions. The data used in this study is secondary data obtained from the financial reports of the local government and the Central Bureau of Statistics (BPS) of North Sumatra from 2011 to 2020. Data analysis uses panel regression with a fixed effect. The results of the study show that PAD has a significant positive effect on economic growth in the districts/cities of North Sumatra. This shows that the higher the PAD, the better the economic growth in the area. In addition, capital expenditure also has a significant positive effect on economic growth, which indicates that the greater the capital expenditure made by the regional government, the better the economic growth in the region. In the context of the role of balancing funds, research results show that balancing funds can moderate the relationship between PAD and economic growth. When the balancing funds received by the regions are greater, the positive influence of PAD on economic growth will increase. In addition, balancing funds can also moderate the relationship between capital spending and economic growth. When the balancing fund gets bigger, the positive effect of capital spending on economic growth also increases.]]>
<![CDATA[Analisis Strategi Pemasaran Dalam Meningkatkan Jumlah Kepesertaan Bukan Penerima Upah (BPU) Studi Kasus BPJS Ketenagakerjaan Cabang Padangsidempuan ]]>
<![CDATA[Sovia Harahap]]>;
<![CDATA[Zuhrinal M. Nawawi]]>;
<![CDATA[Nurul Inayah]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i3.4273
<![CDATA[Membership of Non-Wage Recipients in BPJS Ketenagakerjaan at the Padangsidempuan Branch office has decreased in 2019. Many branch offices have not been able to achieve the participation target, especially Non-Wage Recipient membership. The lack of knowledge of these self-employed workers regarding BPJS Employment considers that BPJS Employment is only for formal workers only those who work with agencies or companies and interactions and information related to membership of non-wage earners are limited, making it difficult for workers. The type of research used by researchers is field research using a qualitative approach. Data collection techniques used by researchers are interviews and observation. The results of this study are that Employment BPJS implements a marketing strategy that is able to change employment conditions by taking advantage of existing opportunities and minimizing threats from outside the company. The strategies used are extensification, intensification, and retensification strategies. And other efforts made by Employment BPJS to expand membership are taken through the private sector in providing protection for workers. Conduct intensive educational and outreach activities to business actors and workers to increase awareness. Regarding improving the quality of services, BPJS Employment has optimized the simplification and standardization of claims processes and services that are safe and very easy through the JMO (Jamsostek Mobile) application, and Bukalapak Asik (service without physical contact), as well as increasing engagement and retention with participants.]]>
<![CDATA[Pengaruh Pembiayaan Dana Talangan Umroh Terhadap Minat Masyarakat Menjadi Nasabah Di PT. Sharia Multifinance Astra ]]>
<![CDATA[Fauzia Nur Hasanah]]>;
<![CDATA[Mutiah Khaira Sihotang]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i3.4231
<![CDATA[This study aims to examine and determine the effect of Umroh Bailout Fund Financing on Public Interest in Becoming Customers at PT. Sharia Multifinance Astra. Research Methods This thesis is a type of quantitative research. This study uses one independent variable and one dependent variable. The independent variable in this study is the financing of Umrah bailout funds and the dependent variable in this study is community interest. The data collection technique in this study was in the form of questionnaires distributed to 50 respondents. In analyzing the data, researchers used analysis with several steps to test the validity of the data,reability test, simple regression tests and hypothesis testing. The results of this study show that the t-count value is 4.473 >t-table 2.010, meaning that the financing variable for Umrah bailout funds affects the community to become customers at PT. Sharia Multifinance Astra.]]>
<![CDATA[Analisis Penerapan Sistem Informasi Akuntansi Atas Bagi Hasil Dari Penjualan Bersih (Net Sales) di PT. Tuah Globe Mining ]]>
<![CDATA[Ardena, Dinda]]>;
<![CDATA[Harmain, Hendra]]>;
<![CDATA[Inayah, Nurul]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i3.4246
<![CDATA[In carrying out business cooperation, there is an agreement on a profit sharing system that will be obtained from profits from the sale of coal. The amount of profit sharing received must be mutually beneficial to both parties. The purpose of this study was to find out accounting information for mining operational costs and a profit sharing system from net sales of business cooperation, profit sharing procedures in financial reports that function as an accounting information system, and how sales revenue sharing is used to settle tax burdens. This type of research is field research carried out at PT. Tuah Globe Mining. The approach used in this research is descriptive-qualitative. The author will deliver the results research into a description or explanation that is easy to understand. The method that the author uses in finding data is by way of interviews, observation, and documentation. Based on the results of research conducted that the application of the system for results applied by PT. Tuah Globe Mining and PT. Kutama Mining Indonesia on coal mining business cooperation is using method revenue sharing. Profit sharing is done in a way net sales will be deducted by operating expenses invoice issurance mechanism. As for the distribution of the results will be applied in the company’s financial statements. Thur for calculating and completing the tax burden of PT. Tuah Globe Mining will be report sales in the agency’s annual SPT as stipulated in the act PPh, job creation law, and harmonization law.]]>
<![CDATA[Pengaruh Dana Pihak Ketiga Dan Rasio Keuangan Terhadap Bagi Hasil Mudharabah Dengan Return On Asset Sebagai Variabel Moderating Pada Bank Umum Syariah Periode (2017-2021) ]]>
<![CDATA[Sri Sudiarti]]>;
<![CDATA[Wahyu Syarvina]]>;
<![CDATA[Irani Eka Putri Pohan]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i3.4223
<![CDATA[The purpose of this study is to find out how much influence DPK, CAR, FDR and ROA have on Mudharabah Profit Sharing at Islamic Commercial Banks for the 2017-2021 period. The data in this study are secondary data obtained from the official website of the Financial Services Authority. This research uses a descriptive approach with a quantitative research type. The results of this study are that the Third Party Funds (DPK) variable has a partial positive and significant effect on Mudharabah Profit Sharing (BHM) at Islamic Commercial Banks for the 2017-2021 period, the Capital Adequacy Ratio (CAR) variable has a partial positive and significant effect on Profit Sharing Mudharabah (BHM) in Islamic Commercial Banks for the 2017-2021 period, the Financing To Deposit Ratio (FDR) variable partially has a positive and significant effect on Mudharabah Profit Sharing (BHM) in Islamic Commercial Banks for the 2017-2021 period, Return On Assets (ROA) can moderate by strengthening the influence of Third Party Funds (DPK) variables on Mudharabah Profit Sharing (BHM) at Islamic Commercial Banks for the 2017-2021 period, Return On Assets (ROA) cannot moderate by weakening the effect of the Capital Adequacy Ratio (CAR) variable on Mudharabah Profit Sharing (BHM) in Islamic Commercial Banks for the 2017-2021 period and Return On Assets (ROA) are able to moderate by strengthening the influence of the Financing To Deposition variable t Ratio (FDR) to Mudharabah Profit Sharing (BHM) at Islamic Commercial Banks for the 2017-2021 period.]]>
<![CDATA[Analisis Pengaruh Bonus Demografi Terhadap Pertumbuhan Ekonomi Di Sumatera Utara ]]>
<![CDATA[Clawdya Zebua, Nobel Indah]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i3.4210
<![CDATA[Indonesia is predicted to experience a demographic bonus. Demographic Bonus is a country condition where the number of young people with an abundance of about 2/3 of the total population. This study aims to determine the Labor Force Participation Rate and Dependency Ratio on Economic Growth in North Sumatra, which is also experiencing a demographic bonus. The labor force is the population of working age or looking for work, so when they get a job and income, it will affect economic growth. The Dependency Ratio is the dependency ratio connecting groups that are most likely to become economically dependent groups. This study uses secondary data or time series. While the analysis used is multiple linear regression. This model tests the Labor Force Participation Rate and Dependency Ratio on economic growth in North Sumatra. This model shows that the Labor Force Participation Rate has a positive effect on economic growth in North Sumatra. The Dependency Ratio has a positive effect on Economic Growth in North Sumatra. Furthermore, simultaneously / simultaneously the Labor Force Participation Rate and Dependency Ratio have a positive and significant effect on Economic Growth in North Sumatra.]]>
