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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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INDONESIA
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 36 Documents
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Search results for , issue "Vol 3, No 3: 2023" : 36 Documents clear
Pengaruh Kebijakan Office Channeling, Dana Pihak Ketiga (DPK) Dan Penyaluran Pembiayaan Terhadap Aset Perbankan Syariah Di Indonesia (Periode 2017-2021) Hasibuan, Abdi Satria; Nurbaiti, Nurbaiti; Syarvina, Wahyu
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4250

Abstract

This study aims to evaluate the impact of Third Party Funds (DPK), Office Channeling Policies, and Financing on Islamic Banking Assets in Indonesia from 2017 to 2021. The type of research applied in this research is quantitative. The data source used is primary data derived from a sample of Islamic banking companies in Indonesia from UUS. Data collection was used by applying purposive sampling by distributing to 10 names of Islamic banking companies who were respondents. This work utilizes the method of multiple linear regression analysis. The research findings show that: 1) Office Channeling policies have a significant impact on Islamic Banking Assets; 2) Third Party Funds (DPK) have a significant influence; 3) Financing has a significant impact; and 4) Office Channeling Policies, Third Party Funds (DPK), and Financing have a significant impact. According to the analysis of the findings of the multiple linear regression study, financing (1,000), third party funds (DPK) (1,025), and office channeling policies (0,980) all have a beneficial effect on Islamic banking assets (0,014).
Analisis Pengaruh Indeks Pembangunan Manusia Dan Tenaga Kerja Terhadap Kemiskinan Di Provinsi Sumatera Utara Taufik Hidayat
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4234

Abstract

Poverty continues to be a major problem in the world, especially in North Sumatra Province. This study aims to examine and analyze the Effect of the Human Development Index and Workforce on Poverty in North Sumatra Province in 2015-2020. This type of data uses secondary data obtained from BPS North Sumatra and also journals as research support. The analysis used in this study is a quantitative method and uses eviews 9. In this model the independent variables used are the Human Development Index and Labor. While the dependent variable is Poverty. The regression results show that the Correlation Coefficient (R) is obtained with a multiple correlation of R=0.53 or 53%, so it can be concluded that there is a strong correlation between the HDI and Workforce variables on Poverty in North Sumatra Province. The coefficient of determination (R2) from the calculation of the coefficient of determination (R2) is 0.06 or 6%, meaning that 6% of poverty in North Sumatra Province is influenced by HDI and Labor. While 94% is influenced by other variables not examined.
Analisis Pengaruh Penanaman Modal Dalam Negeri, Penanaman Modal Asing, Tenaga Kerja Dan Ekspor Terhadap Pertumbuhan Ekonomi Sumatera Utara Tahun 2010 -2020 Berliana Manurung, Zenifer Feby
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4213

Abstract

North Sumatra's economic growth is an increase in economic value generated by all economic sectors in the North Sumatra region in a certain period of time, such as in one year or several years. This study aims to analyze the effect of domestic investment, foreign investment, labor, and exports on the economic growth of the city of North Sumatra in the 2010-2022 period. The data used in this research is secondary data from 2015 – 2020. The analytical tool used is multiple regression analysis. The software used to carry out the analysis was eviews 12. The results showed that domestic investment, foreign investment, and exports had a significant positive effect on the economic growth of the city of North Sumatra, while the workforce had no significant effect. In addition, the effect of domestic investment on economic growth is greater than that of foreign investment and exports. These findings can become the basis for local governments and business actors in developing economic policies in the city of North Sumatra.
Analisis Peran Ekonomi Kreatif Berbasis Budaya Lokal Untuk Meningkatkan Pendapatan Pengrajin Kerawang Gayo Dalam Kajian Ekonomi Islam (Studi Kasus Pengrajin Kerawang Gayo di Kecamatan Bebesen, Kabupaten Aceh Tengah) Ummu Khoirotun Nisfah; Sri Ramadhani; Muhammad Lathief Ilhamy Nasution
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4267

Abstract

This study aims to analyze the role of local culture-based creative economy in the District of Bebesen, Central Aceh Regency to increase the income of the craftsmen filigree Gayo in the study of Islamic Economics. This study was a field study using qualitative descriptive methods; primary and secondary data sources were used, and data collection procedures included interviews, observations, and documentation. The subjects in this study were owners, artisans and several related village parties. Based on the results of the study showed the role of local culture-based creative economy run by the craftsmen filigree Gayo in the District Bebesen, Central Aceh district greatly assist the craftsmen in meeting their economic needs and can increase revenue compared to before running the business filigree Gayo. In running their business, the craftsmen are also on average have attended training from the government so that the quality and creativity and innovation can continue to grow so that it will have an impact on the level of income. As well as during their business, the craftsmen filigree Gayo has also applied the principles of Islamic Economics such as adl (Justice), Free Will, the principle of responsibility and truth so as not to harm either party. Considering Gayo Filigree is a superior local product in the region, this study was conducted in order to be able to make Gayo filigree into a local product that is known by the wider community and can continue to grow in the future, so as to continue to increase the income of Gayo filigree craftsmen.
Analisis Pengaruh Pertumbuhan Ekonomi Dan Inflasi Terhadap Kemiskinan Di Sumatera Utara Royan Abel Nadeak; Taufik Hidayat; Billy Sugianta Surbakti
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4243

Abstract

Poor people are residents who have an average monthly per capita expenditure below the poverty line. The problem of poverty is a complex and multidimensional problem covering various aspects of human life, including the local government in North Sumatra. Efforts to eradicate poverty must pay attention to the root causes of poverty itself. The indicators used in this study are the rate of economic growth, inflation, and the amount of poverty. This study aims to analyze how much influence the rate of economic growth and inflation has had on the poor population in North Sumatra in the 2001-2020 period, both simultaneously and partially. The type of data used in this study is secondary time series data from 2001 to 2020. The data used is data obtained from the official website of the Central Statistics Agency (BPS) of North Sumatra. The analytical method used in this research is multiple linear regression analysis with Eviews statistical software. The results showed that the economic growth rate variable had a positive and insignificant effect on poverty in North Sumatra Province. Partially the inflation variable has a positive and significant effect on poverty in North Sumatra Province.
Analisis Pengembangan Potensi Ekonomi Desa Dalam Meningkatkan Kesejahteraan Melalui Badan Usaha Milik Desa (BUMDes) di Desa Kisam Lestari Kec. Lawe Sumur Kab. Aceh Tenggara Cahaya, Nilam; Harmain, Hendra; Ilhamy Nasution, Muhammad Lathief
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4219

Abstract

This study aims to analyze the development of village economic potential through village-owned enterprises (BUMDes) in Kisam Lestari Village, Kec. Lawe Sumur District. Southeast Aceh. This research method is qualitative research. The subjects in this study were the village head, the head of BUMDes, and 3 communities. Data collection techniques with observation, interviews and documentation. The results revealed that the existence of BUMDes can improve the community's economy. The process and efforts of community economic development through BUMDes consist of trading business units and service business units. Both business units can help increase the income of the people of Kisam Lestari village. The funds collected through BUMDes are put into the village Treasury which is reused by the village and the funds can be allocated for the needs of the community physically and non-physically. For the next researcher, it is expected to further develop this research well when conducting research that is still related to the analysis of the development of village economic potential through village-owned enterprises (BUMDes). 
Analisis Determinan Permintaan Masyarakat Kota Medan Terhadap Jasa Pengiriman Paket Pos Pada PT. Pos Indonesia (Persero) Kristin Yenita Purba
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4208

Abstract

PT. Pos Indonesia (Persero) is a state-owned company engaged in delivery services, this company is well known by the wider community as a means of communication and also provides goods delivery services. This study aims to analyze the effect of price, per capita income, population on the demand for postal parcel delivery services at PT. Pos Indonesia (Persero) Medan. The data used in this research is secondary data from 2015 – 2020. The analytical tool used is multiple regression analysis. The software used to carry out the analysis is eviews 9. The results of this study show that the price variable has a negative and significant effect on delivery services. Per capita income variable has a positive and significant effect on delivery services. And the population variable has a negative and insignificant effect on delivery services. As an effort to improve delivery services, business innovation is needed to increase demand for postal parcel delivery services in the face of increasingly fierce competition in the delivery service market. And improve the quality and quality of service as well as affordable prices to meet the demand for delivery services. Satisfaction is very important in increasing the demand for delivery services, therefore it is hoped that the level of service will be further improved.
Pengaruh Capital Adequacy Ratio (CAR) Dan Financing To Deposit Ratio (FDR) Terhadap Return On Equity (ROE) PT BCA Syariah Atmaja, Ardi; Rahmani, Nur Ahmadi Bi; Harahap, Rahmat Daim
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4251

Abstract

This research is motivated by the movement of the Capital Adequacy Ratio (CAR), which has fluctuated from year to year, in 2013, 2017, 2018, 2019 and 2020 towards Return On Equity (ROE), as well as the Financing to Deposit Ratio (FDR) also experienced fluctuating movements from year to year, in 2013, 2016, 2017 and 2019 in terms of Return On Equity (ROE), according to Irham Fahmi the higher the CAR, the stronger the bank's ability to bear the risk of any credit or productive assets , so the higher the CAR, the higher the Bank's Return On Equity (ROE) level and according to Lukman Dendawijaya, the higher the FDR Ratio, the Bank's profits will increase with the assumption that banks are able to channel financing effectively, with increasing bank profits, then Return On Equity ( ROE) will increase. This study aims to determine the effect of the Capital Adequacy Ratio (CAR) and the Financing to Deposit Ratio (FDR) on the Return On Equity (ROE) of PT Bank BCA Syariah. This research method uses a quantitative approach with secondary data sources, namely the financial balance sheet reports of PT Bank BCA Syariah Quarterly from 2013-2020. The analysis technique used is multiple linear regression test using the SPSS 25 tool. The results of this study indicate that the first H1 indicates that CAR has a significant effect on Return On Equity (ROE) with a negative value at PT BCA Syariah because t count is greater than t table t count value of 4.061 and t table 2.04523 with a significance profitability value of 0.000. Both H2 indicate that FDR has no significant effect on Return On Equity (ROE) at PT BCA Syariah because t count is smaller than t table, t count value is 0.203 and t table is 2.04523 with a significance profitability value of 0.840. The three H3s show that simultaneously CAR and FDR have an effect on ROE because F count (9.157) is greater than F table (3.33), then the value of the Coefficient of Determination (R2) shows that CAR and FDR have an effect of 38.7% on ROE and the remaining 61.3% are influenced by other variables.
Analisis Pengaruh Jumlah Arus Barang Melalui Pelabuhan Dan Jumlah Ekspor Impor Terhadap Pertumbuhan Ekonomi Di Sumatera Utara Periode (2001-2021) Nasution, Rifka Aqiila
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4226

Abstract

Abdul Rahman, Agus. 2016. Metode Penelitian Psikologi. Bandung: PT Remaja Rosdakarya.https://sumut.bps.go.id/Jhingan, 2000. “Ekonomi Pembangunan dan Perencanaan”. Jakarta : Rajawali Press.Ni Made Dwitya Purwandini, S. B. (2021). PENGARUH BONGKAR DAN MUAT BARANG PELABUHAN LAUT . konstanta Ekonomi Pembangunan, 29-31.Purwono. M. 2002. Bertanam Jagung Unggul. Penebar Swadaya. Jakarta.Sukirno, Sadono. 2000. Makro Ekonomi Modern. Penerbit PT. Raja Grafindo Perkasa, JakartaSusanti, E. (2019). Pengaruh Investasi, Ekspor, Dan Tenaga Kerja Asing Terhadap tingkat Pengangguran Terbuka Indonesia Periode 2001-2017. ILMIAH, 8-11.
Analisis Pengaruh Utang Luar Negeri Dan Pengeluaran Pemerintah Terhadap Pertumbuhan Ekonomi Indonesia Zaskya Humairah
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4215

Abstract

This study was conducted to determine and analyze the effect of external debt and government spending on economic growth, in this case GDP. The sample used is time series data from the period 1985-2014 on foreign debt, government spending and GDP ( Gross Domestic Product) taken from World Bank data. The sample in this study berjumalh 30 data that will be used as the object of research. The dependent variable in this study is economic growth using data on Indonesia'S GDP, while the independent variable is the external debt and expenditure of the Government of Indonesia. To see the effect of independent variables and dependent variables, researchers perform multiple linear regression analysis test also perform classical assumption test. Based on the research results obtained, it can be seen that simultaneously foreign debt and government spending have a significant effect on Indonesia's economic growth. Furthermore, partially, foreign debt has a positive and significant effect on economic growth, and government spending also has a positive and significant effect on Indonesia's economic growth.  

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