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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 23 Documents
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Search results for , issue "Vol 4, No 2: 2024" : 23 Documents clear
Pengaruh Kepercayaan, Pengetahuan, Dan Aksesibilitas Terhadap Keputusan Muzakki Dalam Menggunakan Digital Payment (Studi Kasus Muzakki Kota Medan) Ritonga, Lilis Suryani; Anggraini, Tuti; Yanti, Nursantri
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i2.4306

Abstract

The purpose of this study is to determine the effect of trust, knowledge, and accessibility to the decision muzakki in using digital payment for zakat payments. This study uses a quantitative approach. Data collection using a questionnaire with a purposive sampling of 80 respondents. The test results simultaneously showed that trust, knowledge, and accessibility influenced muzakki's decision to use digital payment with a sign value of 0.000 < 0.05. The test results through multiple linear regression analysis test showed that confidence significantly affect the decision muzakki using digital payment with a value of 0.18 < 0.05.  The test results through multiple linear regression analysis test found that knowledge significantly affect the decision muzakki using digital payment with a value of 0.005 < 0.05.   The test results through multiple linear regression analysis test found that accessibility significantly affect the decision muzakki using digital payment with a value of 0.000 < 0.05.  
Pengaruh Pendidikan Dan Pengetahuan Terhadap Tingkat Pemahaman Masyarakat Kota Sibolga Dalam Memilih Produk Bank Syariah Lubis, Melisa; Tambunan, Khairina
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i2.4288

Abstract

In Sibolga City, this study intends to examine public awareness of sharia banking products. A quantitative technique is used in this kind of research. Up to 100 residents of Sibolga City made up the sample for this study. By completing a questionnaire on a Likert scale, data was gathered. The study's findings support the conclusion that most residents of Sibolga City are unaware of Islamic banking products, with the exception of those who know about Islamic banks. The community in Sibolga City only knows about Islamic banks, according to the study's findings.
Analysis Of The Bankometer Method In Predicting Financial Distress At PT. Bank Muamalat Indonesia Hafiza, Dara; Rahma, Tri Inda Fadhila; Harahap, Rahmat Daim
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i2.4317

Abstract

This study aims to determine the soundness level of Islamic bank at PT. Bank Muamalat Indonesian to use the Bankomenter method in accordance with POJK No.8/POJK.03/2014 concerning Soundness level of sharia commercial banks and sharia business units. This study use a qualitative approach methode. The data studied is qualitative data sourced from secondary data, namely from the 2015-2020 financial report. Data collection techniques and instruments using literature studies and decomentation studies. Data analysis used to find out how soundness level of a bank in this study is descriptive analysis using Bankometermethode. The result of this research shows the soundness level of the bank at PT. Bank Muamalat Indonesian in 2015-2020 is in Composite Rating 2 (PK-2) in the “Healthy” category. This reflects significant bank conditions and changes in business conditions as well as other external factors and if weaknesses are found, in general these weaknesses are quality significant which if not handled properly by management can distrupt the continuity of banks business including loss of public trust at the bank. 
Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Konsumsi Rumah Tangga Petani Di Kecamatan Pantai Cermin Suwarni, Suwarni; Rahma, Tri Inda Fadhila; Harahap, Rahmat Daim
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i2.4299

Abstract

This research aims to determine and analyze the influence of income, number of family dependents and education on the level of consumption of farmer households in Pantai Cermin District. This study is a quantitative study with multiple Linear regression analysis. The Data in this study was obtained by distributing questionnaires with Slovin method so that 98 respondents who were in Pantai Cermin subdistrict. The results of this study indicate that the T-test of the income variable (X1) states that the income variable has a partial and significant effect on the level of household consumption of farmers, so as to prove that Ha is accepted and H0 is rejected. From the results of the T test states that the variable number of family dependents partially and significantly affect the level of household consumption of farmers, so it can prove that Ha is accepted and H0 is rejected. And for the results of the education variable t test stated no effect partially and significantly on the level of consumption of peasant households, so as to prove H0 is accepted and Ha is rejected. While the F test(simultaneous) shows that the variables of income, number of family dependents and education simultaneously affect the level of consumption of farmer households. From the test results of the coefficient of determination in the column R Square get a value of 0.482, the value of the coefficient of determination is changed in percentage to 48.2%. So it can be concluded that there are 48.2% of the consumption level of farmer households influenced by income, number of family dependents and education. While the remaining 51.8% were influenced by other factors studied in this study.
Analisis Pengaruh E-Banking Dan Kualitas Pelayanan Terhadap Loyalitas Nasabah Di Bank Sumut Unit Usaha Syariah Dengan Komitmen Keagamaan Sebagai Variabel Moderating (Studi Kasus Bank Sumut Unit Usaha Syariah KCP Karya) Khairani, Irna; Dalimunthe, Ahmad Amin; Lubis, Arnida Wahyuni
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i2.4292

Abstract

This study was conducted to examine the effect of e-Banking variables, and the quality of Service to customer loyalty with religious commitment as a moderating variable. This study used primary data sourced from customers at Bank Sumut Sharia Business Unit KCP Karya on January 17, 2022 to February 17, 2022. The population used in this study is the customer who came to the customer service and using sampling techniques purposive sampling, so obtained 58. Data processing is done with SPSS statistical program tools 26. The results showed that the data used in this study have met the data quality test, the test of classical assumptions, which include: no multicollinearity, no heteroscedasticity, and normally distributed data. From the results of regression analysis showed partially variable e-banking affect customer loyalty, and service quality affect customer loyalty.
Pengaruh Iklan, Konformitas Dan Gaya Hidup Terhadap Perilaku Konsumtif Mahasiswa Menurut Etika Ekonomi Islam (Studi Kasus Pada Mahasiswa Jurusan Ekonomi Islam UINSU) Hasibuan, Ismi Khoiriah; Harahap, Isnaini; Nasution, Juliana
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i2.4302

Abstract

This research is motivated by consumer behavior, namely students majoring in Islamic Economics UINSU in buying products / services.There are consumer behaviors that are not in accordance with the ethics of consumption in Islam.Consumptive behavior is a human tendency to consume without limits, where humans are more concerned with Wants than needs. Consumptive behavior is influenced by several factors, namely : advertising,conformity, and lifestyle.This study aims to determine the effect of advertising, conformity, and lifestyle on consumptive behavior in students majoring in Islamic Economics uinsu class of 2018. This study uses quantitative research methods.The subjects of the study were students of the Department of Islamic Economics uinsu class of 2018.Data collection using questionnaires with purposive sampling techniques.Respondents to this sample as many as 73 people.The results of the t-test concluded that the variables of advertising, conformity, lifestyle have a positive and significant effect on student consumptive behavior. Based on the ANOVA test, F-count obtained at 45,579 greater than F-table (2.73), it was concluded that advertising, conformity and lifestyle simultaneously affect the consumptive behavior of students majoring in Islamic Economics UINSU.Reviewed based on Islamic Economic ethics consumptive behavior that occurs in students majoring in economics is not in accordance with the theory of Islamic Economic ethics, especially Islamic consumption ethics because there are still some students who like to waste money by shopping not according to need or prefer desire.
Pengaruh Transparansi Laporan Keuangan, Akuntabilitas Pengelolaan Dana Terhadap Tingkat Kepercayaan Muzakki untuk Membayar Zakat Pada LAZ Inisiatif Zakat Sumut Cahyani, Nur
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i2.4312

Abstract

This study aims to empirically examine the effect of accountability, transparency and zakat management on muzakki's interest in LAZ North Sumatra Zakat Initiative. The variables used in this study are the independent variables (accountability, transparency and fund management) while the dependent variable (Muzakki's Trust). The data source in this study is primary data where the data collection method uses a questionnaire that is distributed online via Googleform. The number of samples whose data was successfully processed was 89 people. The sample selection method used is the non-probability method, namely convenience sampling, which is a sampling technique based on the ease of accessing members of the population. The results of this study indicate that the T-test of two variables, namely transparency and fund management, has a positive effect, while accountability has no effect on the level of muzakki's trust. And the results of the F test simultaneously have a significant effect on muzakki's interest in North Sumatra's Zakat Initiative LAZ.
Pengaruh Leverage, Total Asset Turnover Dan Ukuran Perusahaan Terhadap Harga Saham Dengan Deviden Payout Ratio Sebagai Variabel Intervening Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2017-2021 Fazharullah, Mhd.; Sani, Ahmad; Nurmadi, Ruswan
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i2.4295

Abstract

The purpose of this study was to test and analyze the effect of leverage, total asset turnover, company size on stock prices with the dividend payout ratio as an intervening variable. The approach used in this research is a quantitative approach. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study used purposive sampling, amounting to 21 companies. Data collection techniques in this study using documentation techniques. Data analysis techniques in this study used path analysis using statistical analysis using Auter Model Analysis, Inner Model Analysis, and Hypothesis Testing. Data processing in this study uses the PLS (Partial Least Square) software program.The results of this study prove that directly leverage, total asset turnover and dividend policy have no effect on stock prices, company size has an effect on stock prices, leverage, total asset turnover has no effect on dividend policy, dividend policy is not able to mediate the effect of leverage, total asset turnover and company size to stock price.
Analisis Pelayanan Lapak Asik Dalam Sistem Klaim Jaminanan Hari Tua Dibadan Penyelanggara Jaminan Sosial (BPJS) Ketenagakerjaan Cabang Kota Padang Sidempuan Manik, Risnainun Wahyuli; Arif, Muhammad; Harahap, Muhammad Ikhsan
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i2.4303

Abstract

The implementation of the Old Age Insurance (JHT) claim system at the Padangsidempuan Branch Employment BPJS has several obstacles, one of which is the lack of understanding of participants regarding the JHT claim system which results in ineffective utilization of the claim system provided through Lapak Asik. by BPJS Ketenagakerjaan, Padang Sidempuan City Branch. The purpose of this study is to see how the description of the implementation of JHT claims at the Padangsidempuan Branch Employment BPJS. This research method uses descriptive qualitative primary and secondary data. Data collection techniques that have been carried out by way of interviews and documentation studies. The results of the study show that the implementation of the Old Age Security (JHT) claim system at the Padangsidempuan City Branch of Employment BPJS is not in accordance with existing regulations. This is due to the fact that many participants make JHT claims but do not attachrequirements such as a certificate of termination of employment, so that participants experience failure in making their JHT claims. The utilization of the JHT claim system at Bukalapak is less effective. This is because there are still many participants who make claims directly to the Branch Office. In fact, through Asik Stalls it is more efficient for the participants' time.
Pengaruh Kesejahteraan Dan Model Kepemimpinan Terhadap Produktivitas Kerja Karyawan Pada BSI KCP Cemara Asri Tahun 2020-2022 Hasibuan, Elpina Yanti; Nasution, Yenni Samri; Inayah, Nurul
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i2.4297

Abstract

This study aims to examine the influence of welfare and leadership models on employee productivity at BSI KCP Cemara Asri either partially or simultaneously.This study uses quantitative methods with data collection using likert scale method. The subjects used in this study were employees of BSI KCP Cemara Asri in 2020 – 2022, which amounted to 33 respondents and were taken using sampling techniques. Data analysis techniques through IBM Spssstatistical program 26. The results of this study showed that: first, Welfare has a positive and significant effect on employee productivity with a significance value of 0.042 < 0.05. Second, the leadership Model has a positive and significant effect on employee productivity with a significance value of 0.031 < 0.05.Third, Welfare and leadership models have a positive and significant effect on employee productivity with a signicant value of 0.028 < 0.05.

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