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.
Articles
36 Documents
Search results for
, issue
"Vol 3, No 3: 2023"
:
36 Documents
clear
<![CDATA[Pengaruh Kompensasi Finansial Dan Motivasi Intrinsik Terhadap Kepuasan Kerja Auditor (Studi Kasus Kantor Inspektorat Daerah Kota Binjai) ]]>
<![CDATA[Muhammad Farhan Alyusri]]>;
<![CDATA[M. Ridwan]]>;
<![CDATA[Khairina Tambunan]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36987/jumsi.v3i3.4241
<![CDATA[This study uses quantitative methods involving 51 respondents. Data was collected by using the distribution of questionnaires. The data obtained were analyzed using statistical formulas, namely by using multiple regression analysis carried out with the SPSS 25 program. The results of the multiple linear regression analysis were that the independent variable was considered zero, so the value of job satisfaction was 1.219. If there is an increase in financial compensation by 1, then job satisfaction (Y) will increase by 0.474. If there is an increase in intrinsic motivation of 1, then job satisfaction (Y) will increase by 0.273. The financial compensation variable has the greatest influence on job satisfaction 0.474, then followed by the intrinsic motivation variable of 0.273. The results of this analysis using the determinant coefficient is known that 40,% variation of job satisfaction can be explained by financial compensation and intrinsic motivation at a confidence level of 0,05%. While the remaining 60% is explained by other variables not included in this study. The results of quantitative analysis show that the variables of financial compensation and intrinsic motivation have a significant simultaneous effect on auditor job satisfaction. This study describes the need for financial compensation and intrinsic motivation on auditor job satisfaction at the Binjai City Regional Inspectorate Office.]]>
<![CDATA[Analisis Pengaruh Inflasi, Pengangguran Dan Belanja Pemerintah Terhadap Kemiskinan di Sumatera Utara Tahun 1991-2020 ]]>
<![CDATA[Nadeak, Royan Abel]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36987/jumsi.v3i3.4217
<![CDATA[This study aims to analyze the effect of inflation, unemployment and government spending on poverty in North Sumatra in 1991-2020. This study uses time series data obtained from the Central Statistics Agency of North Sumatra. This study uses the Error Correction Model (ECM) analysis method. To determine the effect of the independent variable on the dependent variable in the short term and Multiple Linear Regression to determine the effect of the independent variable on the dependent in the long term. From the results of the ECM estimation or short-term analysis, it shows that only the inflation variable has a significant and positive effect on the poverty level in North Sumatra. In the long term, the unemployment variable has been shown to have a significant and positive effect on poverty. On the other hand, in the short term it is also proven that changes in unemployment have a significant and positive effect on poverty. In the long term, the variable of government expenditure has been shown to have a significant and negative effect on poverty.]]>
<![CDATA[Pengaruh Tingkat Kesehatan Keuangan Terhadap Pendapatan Kontribusi Dana Tabarru Pada Perusahaan Asuransi syariah ]]>
<![CDATA[Lubis, Siti Nurhaliza]]>;
<![CDATA[Lubis, Fauzi Arif]]>;
<![CDATA[Nasution, Juliana]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36987/jumsi.v3i3.4233
<![CDATA[This researcher can aim to determine the effect on capital ratio-based RBC which is on the income contribution to Sharia Life Insurance companies listed on the Indonesia Stock Exchange BEI 2016-2021. By using this research method, it can be used with its quantitative approach by using data analysis which is assisted by the SPSS 2020 application. This research can be carried out with general insurance companies registered on the IDX where there is a collection of data in this study from sources of insurance company financial reports, this can go through the website www.idx.co.id the results of the regression analysis, this can be concluded in a partial way on the RBC risk based capital variable which can be influenced by the significant level of contribution income variables. And the existence of a significant value of 0.002 <0.05 or a t-count value of 3.513 > t-table 2.048 can be interpreted that H1 accepts and H0 rejects, so that it can be partially interpreted that the variable Level of Financial Soundness X can be influenced by its significant value in the Contribution Income variable Y. The following results mean that the Summary modeling can be obtained with an r (square) value of 0.281 with 28.1%. This can be interpreted that the effect of the level of financial soundness is in the contribution of income to Islamic insurance companies listed on the Indonesia Stock Exchange IDX 2016 – 2021 of 28.1% which remains with 71.9% and this can be influenced by variables that are therefore not other research on research This .]]>
<![CDATA[Analisis Metode Underwriting Untuk Meningkatkan Peserta Asuransi Jiwa Syariah (Study Kasus AJB Bumiputera 1912 Cabang Medan) ]]>
<![CDATA[Tambak, Ayub]]>;
<![CDATA[Batubara, Maryam]]>;
<![CDATA[Syahbudi, Muhammad]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36987/jumsi.v3i3.4249
<![CDATA[This research was conducted at Ajb Bumiputera 1912 Syariah Medan Branch. The type of research used is descriptive qualitative using primary data, namely field research, using document study tools, interviews and observations. the last step of the research is data analysis. The purpose of this research is to explain the factors considered in the process of selecting prospective customers by looking at the contribution of age, gender, work and hobbies, while for the company's strategy to increase sharia life insurance participants it is necessary to prepare human resources life skills in the world of insurance marketing, and the methods used to classify all the factors considered by the company's Underwriters, namely the four methods of Manual underwriting, Experience Underwriting, Blended Underwriting, and Forcasting.]]>
<![CDATA[Pengaruh Kecakapan Pribadi Dan Kecakapan Sosial Terhadap Keberhasilan Usaha Di Pusat Perbelanjaan Pasar Petisah Medan ]]>
<![CDATA[Rachmahlija, Selfia]]>;
<![CDATA[Lestari Nasution, Annio Indah]]>;
<![CDATA[Aslami, Nuri]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36987/jumsi.v3i3.4224
<![CDATA[The existence of small and Medium Enterprises (SMEs) in developing countries can be said to be the backbone of a country's economy. The success of small and medium enterprises (SMEs) has proven to be able to move the wheels of the nation's economy and reduce the number of unemployed in the country. In this study, researchers see the phenomenon that personal skills and social skills in business actors in the Petisah market is very minimal. In addition, there are also some efforts that look forward and crowded and some vice versa. This study aims to determine how the influence of personal skills and social skills on the success of businesses in the shopping center petisah medan market with respondents totaling 91 businesses selected through a simple random sampling technique. This study is an associative quantitative research. The variables of this study are personal skills and social skills and business success which consists of 7 dimensions, namely capital increase, production, number of customers, business expansion, expansion of marketing areas, improvement of physical facilities and business income. The research Data were analyzed using multiple linear regression analysis techniques and the results showed R^2 = 0.602 ; F = 66.521p_1= 0.573 p_2 = 0.932 the skills of business actors contributed 60.2% to the success of the business, personal skills and social skills have a positive and significant effect on business success. The results of this study are expected to provide an understanding of self-regulation and good communication skills and affect the success of the business so that business actors and prospective business actors can further develop it for the sake of a successful business undertaken.]]>
<![CDATA[Pengaruh Variabel Makro Ekonomi Terhadap Pembiayaan Pada Perbankan Syariah Di Kota Medan ]]>
<![CDATA[Margaretha, Dewi]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36987/jumsi.v3i3.4211
<![CDATA[Today, Islamic banking is booming and growing spread all over the world, both in Muslim and non-Muslim countries . The growth of the Islamic banking industry is fairly good, with an average growth of 30%-40%, much higher than the growth of conventional banking which is only about 12%. The growth of Islamic banking can be seen, among others, through the growth of deposits, third-party funds for banking are like blood, without which banking institutions will be lethargic and not passionate. Therefore, Islamic banking needs to strengthen the structure of funds to support the expansion of financing through a massive increase in customer-based and develop business capacity and the development of transactional services for all segments of both the mass of individuals and corporate institutions. the results of the analysis of the data that has been stated in the previous chapter, it can be concluded that the results of the analysis by the VAR method of multiple regression test at alpha 5% with the help of the Eviews program, show that variable inflation, interest rates, exchange rates and GDP have a variant in affecting deposits, this can be seen from the results of observations in the first period until the end of the period.]]>
<![CDATA[Pengaruh Kinerja Lingkungan, Ukuran Perusahaan dan Islamic Governance Score Terhadap Pengungkapan Islamic Social Reporting (ISR) Pada Perusahaan Yang Terdaftar di Indeks Saham Syariah Indonesia ]]>
<![CDATA[Amanda, Annisa Rizka]]>;
<![CDATA[Harmain, Hendra]]>;
<![CDATA[Syarvina, Wahyu]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36987/jumsi.v3i3.4264
<![CDATA[This study aims to obtain empirical evidence of the influence of 3 (three) independent variables, namely environmental performance, company size and Islamic Governance Score on the dependent variable, namely the disclosure of Islamic Social Reporting (ISR). The type of data used in this study is quantitative data obtained from the annual financial reports of companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2016-2020 period as well as other data needed in this research. The data analysis technique uses a panel data regression model. The results show that environmental performance has no effect on disclosure of Islamic Social Reporting (ISR) in companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2016-2020 period, company size has a positive and significant effect on disclosure of Islamic Social Reporting (ISR) in listed companies in the Indonesian Sharia Stock Index (ISSI) for the 2016-2020 period and the Islamic Governance Score has a positive and significant effect on the disclosure of Islamic Social Reporting (ISR) in companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2016-2020 period. Simultaneously it shows that environmental performance, company size and Islamic Governance Score have an effect on the disclosure of Islamic Social Reporting in companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2016-2020 period.]]>
<![CDATA[Penilaian Tingkat Kesehatan Keuangan Pada PT. Sumber Tani Agung Gunung Tua ]]>
<![CDATA[Siregar, Dina]]>;
<![CDATA[Imsar, Imsar]]>;
<![CDATA[Hasibuan, Nur Fadhilah Ahmad]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36987/jumsi.v3i3.4242
<![CDATA[The purpose of this study was to determine the health level of PT. Sumber Tani Agung through analysis of liquidity ratios, solvency, profitability and financial performance from 2018-2021. The research method uses a descriptive qualitative approach. Based on the results of analysis, it can be concluded that the Liquidity Ratio, the Current Ratio, is considered good. The Achid Test Ratio shows that company is able to cover its current debts with its current assets, so that the company is in a liquid state. The Solvency Ratio for 5 years, the Debt Ratio, has decreased very drastically, this is due to the low total debt. The detailed Debt To Equity Ratio is considered good, with a very low current debt value that can still be borne by own capital issued by creditors. Profitability ratio, the return on assets is considered good, due to an increase in the ratio every year.]]>
<![CDATA[Analisis Risiko Pembiayaan Mudharabah Dan Musyarakah Pada PT. Bank Sumut Unit Usaha Syariah ]]>
<![CDATA[Nuridawati Cibro]]>;
<![CDATA[Sri Sudiarti]]>;
<![CDATA[Muhammad Syahbudi]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36987/jumsi.v3i3.4218
<![CDATA[The allocation of bank funds is dominated by the distribution of funds in the form of financing, both Mudharabah and Musyarakah. In every financing, there must be a risk arising from the failure of the party to fulfill its obligations. The risk of Mudharabah and Musyarakah financing is potentially high because it relies on very high trust as a moral guarantee so that this is the background of this research. This study aims to determine what are the risks arising from mudharabah and musyarakah financing at PT Bank Sumut UUS. This research uses a descriptive qualitative approach with interviews, documentation and observation as data collection techniques. Data analysis techniques in this study are data collection, data reduction, data presentation and conclusion drawing and verification. The results showed that the risks arising from mudharabah financing are financial risk (default), investment, legal, compliance, and fiduciary risk, but the risk of default is the most vulnerable where mudharib cannot fulfill his obligations to shahibul maal. Risks that arise due to musyarakah financing of PT Bank Sumut UUS include business risk (risk of financed business), shirinking risk (risk of reduced financing value) and character risk.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Kemiskinan di Sumatera Utara ]]>
<![CDATA[Purba, Kristin Yenita]]>;
<![CDATA[Clawdya Zebua, Nobel Indah]]>;
<![CDATA[Manurung, Zenifer]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36987/jumsi.v3i3.4205
<![CDATA[This study aims to analyze the effects of unemployment, inflation and investment on poverty in North Sumatra in 1991-2020. This study uses time series data obtained from the Central Bureau of Statistics of North Sumatra. This study uses the Error Correction Model (ECM) analysis method. To determine the effect of the independent variables on the dependent variable in the short term and Multiple Linear Regression to determine the effect of the independent variables on the dependent in the long term. From the results of the ECM estimation or short-term analysis, it shows that the inflation variable has a significant and positive effect on the poverty rate in North Sumatra. In the long term, the unemployment variable is proven to have a significant and positive effect on poverty. On the other hand, in the short term it is also proven that changes in unemployment have a significant and positive effect on poverty. In the long run, the investment variable is proven to have a significant and positive effect on poverty.]]>
