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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 25 Documents
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Search results for , issue "Vol 4, No 1: 2024" : 25 Documents clear
Tingkat Pendidikan, Literasi Keuangan, Perencanaan Keuangan dan Lotus Of Control Terhadap Perilaku Keuangan Pelaku UMKM (Studi Kasus di UMKM Labuhanbatu) Sarkawi, Sarkawi; Ritonga, Mulkan; Prayoga, Yudi
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i1.6114

Abstract

This inquire about points to analyze the impact of instruction level, monetary education, monetary arranging, and locus of control on the budgetary behavior of Small scale, Little and Medium Ventures (MSMEs). Great money related behavior is imperative for MSME players in overseeing their money related assets proficiently to attain trade maintainability and development. The investigate strategy employments a quantitative approach by dispersing surveys to MSMEs in Labuhanbatu. The information gotten was analyzed utilizing different relapse strategies to distinguish the degree to which each free variable impacts money related behavior. The investigate comes about appear that the level of instruction features a positive and noteworthy impact on the money related behavior of MSME players. Budgetary education has moreover been proven to have a noteworthy affect in expanding the capacity of MSMEs to form suitable monetary choices. Separated from that, great money related arranging plays an critical part in making more organized and centered money related behavior. At long last, a solid locus of control, specifically the conviction that one has control over one's possess monetary results, has too been appeared to create a positive commitment to superior money related behavior. The level of instruction, budgetary education, budgetary arranging and locus of control impact the money related behavior of MSMEs in Labuhanbatu by 0.852 or 85.52%, whereas the remaining 14.48% is affected by other variables not inspected in this inquire.
Pengaruh Faktor Keterampilan Kerja, Motivasi dan Disiplin Kerja Terhadap Kinerja Pegawai pada Kantor Dinas Tenaga Kerja Kab. Labuhanbatu Indra, Aulia
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i1.5449

Abstract

This study aims to determine the influence of factors of skill, motivation and work discipline on employee performance at the Labuhanbatu District Labor Office. This Type Of Research Is Associative Research. Data collection in this study was conducted through a survey approach with the type of quantitative descriptive research by distributing questionnaires to 48 respondents, while the population used in this study is the employee on the performance of employees at the Office of Labor Labuhanbatu district data collection techniques were conducted by interviews, questionnaires and documentation studies. Data analysis tools used in this study using SPSS (Statistical Product Sofware Solution). Data analysis techniques in this study are descriptive analysis, multiple linear regression analysis, hypothesis testing using partial significant Test (t test), simultaneous significant test (F test), and testing the coefficient of determination (R2). The results of this study showed partially (t test) it is known that the skills significantly affect the performance of employees at the Labuhanbatu District Labor Office. Motivation significant effect on employee performance on employee performance at the Labor Office of Labuhanbatu then work discipline significant effect on employee performance on employee performance at the Labor Office of Labuhanbatu on simultaneous testing (test F) it is known that motivation skills and work discipline significant effect on employee performance at the Labor Office of Labuhanbatu through testing coefficient of determination (R Square) 69.9% , and work discipline has a significant effect on employee performance 3.83% the remaining 3.25% is influenced by other factors.
Analisis Dampak Konsep Kebijakan Kerja, Kedisplinan Kerja, Pemberian Insentif Dan Motivasi Terhadap Kinerja Karyawan Pada PTPN III Kebun Rantau Prapat Indra, Aulia; Munthe, Rika Syahmewa; Siregar, Usmala Dewi
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i1.5489

Abstract

This study aims to determine the impact of the concept of work policy, work discipline, incentives and motivation on the performance of employees of PTPN III Kebun Rantau Prapat either partially or simultaneously. The population in this study is the employees of PTPN III Kebun Rantau Prapat. Determination of the number of samples using the slovin formula with a total of 98 people . Data analysis methods used are descriptive analysis methods, multiple linear regression analysis, and hypothesis testing. Data collection techniques in the study were obtained by means of Literature Research, Field Research (observation, interviews, and questionnaires).                            The results of partial hypothesis testing (t test) showed that work discipline (X2) and motivation (X4) had a positive and significant impact on employee performance at PTPN III Kebun Rantau Prapat. The results of the simultaneous hypothesis test (test F) showed the concept of work Policy (X1), work discipline (X2), incentives (X3) and motivation (X4) affect the performance of employees at PTPN III Kebun Rantau Prapat. Based on the results of the determination test, it is known that the performance of employees in PTPN III Kebun Rantau Prapat can be explained by the variable concept of work policy, work discipline, incentives and motivation by 22.4%. While the remaining 77.3% can be explained by other variables that are not discussed in this study.
Pengaruh Kualitas Pelayanan, Harga, Lifestyle Dan Brand Image Terhadap Kepuasan Konsumen Pada Toko Eiger Rantauprapat Zahara, Inti; Hendry, Raja Saul Marto; Asnora, Fadzil Hanafi
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i1.6031

Abstract

The purpose of this study evaluates how service quality, price, lifestyle, and brand image affect how small and medium enterprises in Labuhanbatu use accounting data. With a sample size of 100 people, the Slovin equation was used as the sampling method. To collect data, 100 questionnaires were sent to consumers in the form of Google Forms. Multiple regression with SPSS 23 was used in data analysis. The results showed that service quality and price have a positive and significant effect on consumer satisfaction and for lifesytle and brand image there is also a negative effect on consumer satisfaction. However, consumer satisfaction does not depend on lifestyle and brand image.
Pengaruh Komitmen Organisasional, Lingkungan Kerja, Prestasi Kerja dan Motivasi Kerja Terhadap Kinerja Karyawan PT. Perkebunan Nusantara IV Kebun Ajamu Nst, Rizki Syahputra; Syahmewah, Rika
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i1.6115

Abstract

In the midst of today's competitive challenges, the company strives to achieve its goals. One of the strategies implemented is to have a workforce that shows superior performance. According to Mondy (2010), performance refers to a goal-focused process, aimed at ensuring that the organizational structure is optimal in order to increase the productivity of employees, teams, and overall, the organization. PT Perkebunan Nusantara IV, or PTPN IV, is one of the companies owned by the government. They focus on plantation, processing, and marketing of plantation products. PTPN IV manages rubber and oil palm plantations. Their main products are palm kernel oil and palm oil (Radian, 2012).Employee competency development: PTPN IV regularly organizes training and development programs to improve the technical expertise and managerial abilities of employees. This has an impact on increasing productivity and quality of work.

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