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 Pengangguran, Tingkat Tenaga Kerja Dan Kemiskinan Terhadap Ketimpangan Pendapatan Di Sumatra Utara ]]>
<![CDATA[Syahputra, Andi]]>;
<![CDATA[Daffa, Datuk Sazli]]>;
<![CDATA[Siahaan, Fauzan Zuhri]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i1.4257
<![CDATA[North Sumatra is one of the provinces in Indonesia that faces challenges in reducing the income gap among its population. In this context, unemployment, labor levels, and poverty were identified as factors that might influence income inequality. This study aims to analyze the effect of unemployment, labor levels, and poverty on income inequality in North Sumatra. This research method uses a quantitative approach using secondary data collected from official sources such as BPS (Badan Pusat Statistik) and Related Literature. The data collected includes unemployment rates, labor rates, poverty rates, and income inequality rates in North Sumatra over a period of time. The results of the analysis showed that poverty has a significant relationship with income inequality in North Sumatra. High levels of poverty can lead to imbalances in the distribution of income, resulting in greater disparities between groups of people. In addition, the level of employment also has an influence on income inequality. Low labor rates can hinder economic growth and result in inequality in income distribution.]]>
<![CDATA[Kewenangan Manajemen Mahkamah Konstitusi Untuk Mendiskualifikasi Peserta Pemilihan Umum Dalam Putusan Perselisihan Hasil Pemilihan Umum ]]>
<![CDATA[Hasibuan, Yersa Umar]]>;
<![CDATA[Akbar, Faisal]]>;
<![CDATA[Nasution, Mirza]]>;
<![CDATA[Afnila, Afnila]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i1.4818
<![CDATA[The Constitutional Court was born because of the desire to make Indonesia a democratic legal state, where the community can contribute to the administration of state government power and the direction of the state. In this case, the emphasis on democracy is the purpose of checks and balances, which are basically an essential element of the separation of powers so that they cannot be in full power. This democracy also lies not only in one of the powers of the Constitutional Court to provide a judicial review of laws and regulations to be in line with the mandate of the Constitution, but also other powers of the Constitutional Court also summarize that the legal state system becomes democratic, such as the Constitutional Court's authority to resolve and decide disputes over election results. In general, there is a conflict of interest not only between participants in the General Election but also the problem with the organizing agency that can make mistakes in carrying out the implementation of the general election. Disputes over the general election results (PHPU) include Disputes over the results of the general election for President and Vice President and Disputes over the general election results, namely members of the People's Representative Council (DPR), Regional Representatives Council (DPD), and Regional People's Representative Council (DPRD). However, since the issuance of Law Number 12 of 2008 concerning the Second Amendment to Law Number 32 of 2004 concerning Regional Government, the authority of the Constitutional Court has been added, namely the results of the elections which are the authority of the Supreme Court (MA). Its development and the breakthrough in the decision of the Constitutional Court in producing election results only proves that the Constitutional Court does not only evaluate the results of the calculation of the number of votes for the new pair moving to a court that oversees democracy which is mandated in the 1945 Constitution by holding general elections democratic. The decisions of the Constitutional Court that disqualify election participants in the post-conflict local elections are the basis for jurisprudence as well as legal interpretations and analogies for other elections, especially in 2024, simultaneous elections will be carried out as a whole.]]>
<![CDATA[Manajemen Sumber Daya Manusia Dalam Meningkatkan Pelayanan Pada Cafe Aceh Meutuah Khupie Tembung ]]>
<![CDATA[Maulida, Syakya]]>;
<![CDATA[Ramadhani, Sri]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i1.4729
<![CDATA[The purpose of this study is to determine the effect of the quality of human resources on service improvement. The research method used in this study is a qualitative descriptive method, namely a research method that uses qualitative data and described descriptively. The results of the study show that (1) at Cafe Aceh Meutuah Khupie there is no shortage of human resource management to improve service, but the deficiencies are caused by the owner's decision to follow the goal of opening a new cafe branch. (2) The sales promotion carried out by Cafe Aceh Meutuah Khupie is only based on word of mouth from customers and does not carry out other sales promotions. (3) Service quality has a significant effect on customer loyalty. (4) Consumer satisfaction moderates (weakens) the influence of consumer quality. (5) Cafe atmosphere has a big effect on customer loyalty.Researchers can give to UMKM are to provide SOP (standard operating procedures) to employees so that employees and production trips can produce maximum products.]]>
<![CDATA[Analisis Studi Kelayakan Bisnis UMKM Gerobak Chicken Steak Dalam Mengekspansi Usaha di Kecamatan Medan Perjuangan ]]>
<![CDATA[Sahara, Siti]]>;
<![CDATA[Nasution, Salman]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i1.4845
<![CDATA[This thesis discusses "Chicken Steak Cart". The main problem is whether the Chicken Steak Cart business is feasible or not for expansion. Business feasibility studies provide benefits for measuring and knowing whether or not a business is feasible or not. Business feasibility studies really help MSME players so that the business they run is successful or profitable. From several draft strategies taken, it is so that there can be an increase in MSME businesses that are more optimal. Decisions taken include that MSMEs need to expand into creative activities and have high economic added value by utilizing government support both in terms of funding, business training opportunities, strengthening institutions and more profitable business regulations. The purpose of this study is to determine the feasibility of the Chicken Steak Cart Business to be expanded even more broadly. By using this type of field research and qualitative approach.research carried out by being directly at the object, especially in an effort to collect data and various information carried out intensively, in detail and in depth on certain objects that require a comprehensive and thorough analysis.]]>
<![CDATA[Analisis Strategi Pemasaran Produk Bank Melalui Pemanfaatan Teknologi Informasi di PT. BSI Kc Simeulue ]]>
<![CDATA[Sasmita, Maria]]>;
<![CDATA[Hasanah, Uswah]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i1.4869
<![CDATA[This study aims to find out in detail about matters relating to the Marketing Strategy of bank products through the effective and comprehensive use of information technology at PT. BSI Simeulue Branch Office. The research method used in this study is a descriptive qualitative research method in the form of interviews with informants. The results of the research are in the form of interviews with BSI banks where researchers can say that by implementing several bank product marketing strategies and through the use of information technology at the bank it needs to be applied to customers so that there are no problems that are often experienced by customers when using the Mobile Banking application which often experience interruptions. Therefore it is necessary to have a marketing strategy for bank products through the use of information technology so that it can be carried out effectively. Analysis of the product marketing strategy carried out by the bank is to combine the components in the marketing mix, namely promotion strategy, product strategy, price strategy and service strategy. In addition, the constraints faced by customers of the BSI KC Simeulue bank will provide solutions in the form of directions and assistance customers so that they can solve the problems faced by these customers, the bank also provides the best service to its customers. the bank has done it to the maximum and then also uses information technology that can be understood by customers and according to customer needs.]]>
<![CDATA[Strategi Pemasaran Produk Gadai Emas Dalam Menarik Minat Nasabah Pada Bank Syariah Indonesia KC Sibolga ]]>
<![CDATA[Rustiana, Devara]]>;
<![CDATA[Atika, Atika]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i1.4730
<![CDATA[This study aims to find out how the marketing strategy for pawning gold products in attracting customer interest in Islamic banks in Sibolga Kc. The type of research that the authors conducted was field research, namely field research that is descriptive qualitative in nature, namely a study that describes the form of a marketing strategy for pawning gold products in attracting customer interest at Bank Syariah Indonesia Kc Sibolga. The results of this study are the marketing strategy for Islamic gold pawn products at Bank Syariah Indonesia Kc Sibolga, namely product strategies carried out by maintaining service quality to customers and using a comprehensive assessment tool. The pricing strategy is achieved by monitoring the product and operating the product according to Sharia principles. In the location strategy, this is done by providing a convenient and safe location for gold pawning transactions as well as easy access to the Bank's location. The promotion strategy is achieved by conducting broad outreach to the public, especially mothers, shop owners, entrepreneurs and maintaining promotions by distributing leaflets and maintaining public trust. And the results of data on sharia gold pawning customers in Sibolga District show that the gold pawn business has experienced significant growth, so that the marketing strategy plays a very important role in sharia gold pawning. Bank Syariah Indonesia Kc Sibolga.]]>
<![CDATA[Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Langkat Provinsi Sumatera Utara ]]>
<![CDATA[Fadli, Ahmad]]>;
<![CDATA[Marliyah, Marliyah]]>;
<![CDATA[Hasibuan, Nur Fadhilah Ahmad]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i1.4848
<![CDATA[This study aims to determine the level of financial performance in the Government of Langkat regency, North Sumatra province. The Data used is the Financial Report of the Langkat regency Regional Government in 2018-2020. The analysis technique used uses five ratios, namely the ratio of regional financial independence, effectiveness ratio, efficiency ratio, compatibility ratio and growth ratio. The results showed that the financial independence ratio of Langkat regency has a very low performance, the effectiveness ratio is in the effective area, the efficiency ratio is not effective, the ratio of harmony/activity is not good and the growth ratio has a negative value.]]>
<![CDATA[Konsentrasi Industri dan Price Cost Margin pada Industri Kendaraan Bermotor di Indonesia Studi Kasus 2001-2005 ]]>
<![CDATA[Marpaung, Sofia Carolina]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i1.4757
<![CDATA[The Motor Vehicle Industry in Indonesia is a mainstay sector of the national economy because it contributes a huge investment value and employment. Therefore, this study wants to analyze the concentration of industry and its relationship with the price-cost margin of the motor vehicle industry in Indonesia in 2001-2005. This study uses large and Medium Industries (IBM) data obtained from the Indonesian Central Bureau of Statistics, which is classified by five digits of the Indonesian Lapngan Standard Classification (KBLI). The results showed a significant effect if the concentration using CR4 and no significant effect by using HHI.]]>
<![CDATA[Kualitas Sistem Informasi E-Learning UIN Sumatera Utara ]]>
<![CDATA[Yumna, Afrian Andika]]>;
<![CDATA[Bancin, Eliyas Santi]]>;
<![CDATA[Annisa, Fadia]]>;
<![CDATA[Maulidia, Indah]]>;
<![CDATA[Nurbaiti, Nurbaiti]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i1.4564
<![CDATA[This study aims to determine students' perceptions of system quality.Information Quality and Service Quality at UIN Sumatera Utara E-Learning. Of Research case studies are part of the Information Systems Management major Islamic Pedagogical Administration (MPI) and teacher at Talbiya Faculty Education (FITK) UINSU Medan. The method used is direct field Visit and interview with MPI students. This is shown by the results of this study The quality of UIN Sumatera Utara’s eLearning system makes it easy for students to get started learning process. Quality of Information in UIN Sumatera Utara e-Learning While informing you about lecture materials and assignments, UIN E-Learning Services Sumatera Utara provides tutorial media in the following formats: Availability of videos and PDFs and helpdesk services to support students Includes UIN Sumatera Utara eLearning.]]>
<![CDATA[Analisis Pengukuran Kinerja Perusahaan Asuransi Dengan Konsep Balanced Scorecard (Studi Kasus Pada PT. BRILife Syariah Cabang Gatot Subroto) ]]>
<![CDATA[Manik, M. Bay Hakqi]]>;
<![CDATA[Rahma, Tri Inda Fadhila]]>;
<![CDATA[Harahap, Muhammad Ikhsan]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i1.4841
<![CDATA[The Balanced Scorecard is a process that allows companies to evaluate strategies based on four perspectives. The purpose of this study to determine the effect of measuring the company's performance with the concept of balance scorecard using financial perspective, customer perspective, internal business perspective and growth and learning perspective of PT. BRILife Syariah Branch Gatot Subroto. This research is a quantitative research, and the source of data obtained is secondary data using annual financial statements in accordance with the variables used during the period (2019-2020). Population as many as 50 respondents customers and 35 respondents employees at PT. BRILife Syariah Branch Gatot Subroto. Using multiple linear regression analysis, with the results that the financial perspective persial effect on performance measurement, customer perspective has no effect on performance measurement, internal business perspective has no effect on performance measurement and growth and learning perspective has no effect on performance measurement. So that the financial perspective, customer perspective, internal business perspective and growth and learning perspectives simultaneously affect performance measurement. With a coefficient of determination (R square) of 1,000% which means financial perspective, customer perspective, internal business perspective and growth and learning perspective can explain 100% of the performance measurement of BRILife Syariah Gatot Subroto Branch.]]>
