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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 11 Documents
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Search results for , issue "Vol 4, No 3: 2024" : 11 Documents clear
Analisis Pengaruh Indeks Pendidikan Terhadap Tingkat Pengangguran Terbuka di Provinsi Jawa Barat Periode 2018-2021 Ucu, Ucu; Alifia, Rinandita Malika; Syafaat, Agustin Aura; Nabila, Finkan; Ulummuddin, Ihya; Desmawan, Deris
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 3: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i3.4152

Abstract

This study aims to see how the impact of the education index is on the open unemployment rate from 2018 to 2021 (a case study in West Java Province). The variables studied in this study are the level of open unemployment as the dependent variable, the level of education as the independent variable. The research method used is a quantitative method using secondary data from a reliable source, namely the Central Bureau of Statistics (BPS). Multiple linear regression analysis method. The results showed that partially the education variable had a positive and significant impact on the unemployment index. Where if there is an increase in the level of education then the unemployment rate will also increase. This proves that there is a unidirectional correlation between the level of education and the level of unemployment.
Pengaruh Inflasi Terhadap Tingkat Pengangguran Terbuka Di Provinsi Jawa Tengah Nuraeni, Annisa; Alfarisi, Muhammad Salman; Sohib, Muhammad; Hidayat, Raden Ahmad; Nazla, Zavita; Desmawan, Deris
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 3: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i3.4165

Abstract

Our research aims to determine whether inflation has an influence on open unemployment in Central Java province. The Data we use comes from BPS Central Java. Secondary Data in the period 2013-2018 is the data we use. When analyzing data using simple regression testing, certainty test (R2) and partial testing (t-test) is a hypothesis test with SPSS 24. The results of our research show that the inflation rate in Central Java province has the power to influence the unemployment rate in Central Java province.
Faktor-Faktor Yang Mempengaruhi Penggunaan Mobile Banking Pada Layanan BSI Mobile Dengan Menggunakan Model Unified Theory Of Acceptance And Use Of Technology (UTAUT) Pohan, Rahma Nur Azizah; Rokan, Mustapa Khamal; Syarvina, Wahyu
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 3: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i3.4025

Abstract

This study aims to see how the level of acceptance and use of the BSI mobile service system is measured using the UTAUT (Unified Theory Of Acceptance and Use Of Technology) model and find out what are the factors that influence customers in using BSI mobile services to students of the Faculty of Economics and Business. Islamic Business, State Islamic University of North Sumatra, batch 2018. This study has a sample of 100 students using a quantitative approach obtained from primary data sourced from customer survey results and secondary data. The data analysis techniques used are Descriptive Statistical Analysis, Validity Test, Reliability Test, Normality Test, Kolmogorov-Smirnov Test, Multicollinearity Test, Heteroscedasticity Test, t Test, F test, coefficient of determination test and multiple linear regression test using SPSS 25. So the results of data analysis on the hypothesis testing of performance expectations and social influence do not have a positive effect, then the variables of business expectations and condition of facilities have a positive effect.
Konsep Sustainable Development (Pembangunan Berkelanjutan) Berbasis Sosial Dan Ekonomi Terhadap Perlindungan Sumber Daya Alam Perspektif Maqashid Syariah Nurbaiti, Nurbaiti; Armayani Hasibuan, Reni Ria; Siregar, Syifa Nabilla
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 3: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i3.4146

Abstract

Sustainable development based on natural resources that do not pay attention to aspects of environmental sustainability will ultimately have a negative impact on the environment itself. Because basically natural resources and the environment have a limited carrying capacity. In other words, economic development that does not pay attention to the capacity of Natural Resources and the environment will lead to development problems in the future. This study aims to analyze the protection of Natural Resources in the city of Tanjungbalai from the social and economic side for Sustainable Development. In this study the method used is a qualitative method and the data is processed using software Nvivo 12 plus. The results showed that the people of Tanjungbalai City have implemented the concept of sustainable development to maintain and preserve marine ecosystems, and some people also understand about working according to Islamic principles of maqashid Sharia, namely maintaining religion, maintaining the soul, maintaining reason, preserving property, and preserving offspring.
Pengaruh Customer Value Dan Shariah Compliance Terhadap Loyalitas Melalui Kepuasan Sebagai Variabel Intervening (Studi Kasus Pada Nasabah PT. Bank Sumut Unit Usaha Syariah) Sari, Novita; Lestari Nasution, Annio Indah; Armayani Hasibuan, Reni Ria
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 3: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i3.4169

Abstract

The purpose of the study was to determine the effect of customer value and shariah compliance on customer loyalty through satisfaction as an intervening variable on customers at Bank Sumut Syariah KCP Karya Medan. Research II quantitative wear. Bank customers become polluting in the study. This study used the technique of accidental sampling. The sample size was 40 respondents.Using primary data that is the spread of questionnaires directly. Using data analysis data quality test, classical assumption test, hypothesis test, F test (simultaneous) and path analysis test using SPSS version 23.0. The results of this study indicate that (i) customer value has a positive and significant effect on customer loyalty (ii) shariah compliance has a positive and significant effect on customer loyalty (iii) satisfaction has a positive and significant effect on customer loyalty (iv) customer value does not affect loyalty through customer satisfaction as an intervening variable (v) shariah compliance does not affect loyalty through customer satisfaction customer loyalty.
Pengaruh Inflasi Dan Jumlah Uang Beredar Terhadap Profitabilitas Perbankan Syariah Di Indonesia Utami, Mega; Sihotang, Mutiah Khaira
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 3: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i3.4147

Abstract

This research was conducted to determine the effect of inflation and the money supply on the profit of Islamic banking in Indonesia. The population in this study is all data on the financial statements of Islamic Commercial Banks (BUS) That have been published by the Financial Services Authority (OJK) in islamic Banking Stasticts (SPS) and all data from Bank Indonesia (BI). The samples in this study are Inflation and Money Supply data from BI monthly reports for 5 years and Profitability data from BUS monthly reports for 5 years, from January 2018 to December 2022 released by OJK in the SPS. The analytical method used is quantitative analysis. The results of the hypothesis test showed that the significant value for the influence of inflation (X1) and the Money Supply (X2) simultaneously on ROA (Y) was 0.000 < 0.05 and the Fcount value was 33.777 > F table 3.16. So it can be concluded that Ha 1  is accepted, which means there is an effect of inflation (X1) and the Money Supply (X2) simultaneously o ROA (Y).
Analisis Strategi Pengembangan Kepariwisataan Sejarah di Kota Medan Dengan Metode SOAR (Studi Kasus Museum Negeri Provinsi Sumatera Utara) Dayantri, Dayantri; Ramadhani, Sri; Syahbudi, Muhammad
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 3: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i3.4276

Abstract

This study aims to analyze the development strategy undertaken by the State Museum of North Sumatra province as one of the historical tourism in order to increase the value of PAD (local revenue) by increasing the number of visitors. This study uses qualitative methods with data analysis techniques using the SOAR method (strengths, Opportunities, Aspirations, Results).Data collection techniques used in the form of observation, interviews, questionnaires and documentation. The results of this study are: (1) the application of SOAR analysis at the State Museum of North Sumatra using internal and external factors analysis strategy. (2) calculation results on the comparison between strengths and weaknesses in the table IFAs and EFAS, IFAS calculation shows that Strenght (S) is greater than Opportunity (O). While EFAS calculation shows Results (R) is greater than Aspirations (a). (3) the results of the IE (Internal - external) matrix of the State Museum of North Sumatra province are located in Cell Number 1, namely concentration through vertical integration which indicates that the museum is in a strong state. And the results of SOAR obtained are in Quadrant II, a position that indicates a strong organization, but faces great challenges. (4) from the analysis that has been done, the State Museum of North Sumatra province is recommended to implement a diversification strategy by optimizing strengths to achieve measurable results.
Pengaruh CSR dan Profitabilitas Terhadap Nilai Perusahaan Lubis, Nurul Azhrah; Nurwani, Nurwani
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 3: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i3.4268

Abstract

This study aims to determine the effect of Corporate Social Responsibility and profitability on the value of the company in mining companies listed diBEI year 2016-2020. The type of data used in this study is quantitative data. The method used in this study is purposive sampling method with a population of 49 companies and a sample of 6 companies. The technique of data collection in this study is using the documentation method and analyzed by multiple linear regression analysis using SPSS 22 application. The results showed that (1) profitability and CSR disclosure had a positive and significant effect on the value of the Company, (2) profitability had a positive and significant effect on the value of the company, and (3) CSR disclosure and profitability had a positive and significant effect on the value of the company simultaneously.
Analisis Pengukuran Kinerja Keuangan Bank Umum Syariah di Indonesia Menggunakan Metode Risk Based Bank Rating (RBBR) Dan Shariah Conformity And Profitability (SCNP) Jambak, Arya Neta Adinda; Harahap, Nurlaila; Kusmilawaty, Kusmilawaty
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 3: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i3.4283

Abstract

The study aims to find out the level of performance of sharia general Banks in Indonesia by using the risk based rating bank (RBRR) and shariah conexplaining and profitability (SCNP) period 2018-2020. He said the rupiah was expected to strengthen to rp9,100 per dollar in the Jakarta interbank spot market on Tuesday. The technique used for this research is overwhelmingly sampling by using descriptive quantitative methods. The study described the performance of the sharia general bank by two methods of risk-based rating bank (RBBR) as a result of the four aspects of the risk profile, good corporate governance, integrity integrity, and capital. The second method is the shariah contact and profitability (SCNP), viewed by the sharia-based variables with islamic income ratio, islamic income ratio, and profit sharing share as well as return on assets (roa), return on equity (roe), and net profit margin ratio. Research indicates that using risk-based rating bank (RBBR), the sharia general bank is in "sound" or "good" condition. Analysis by the shariah confound and profitability (SCNP), suggests that sharia general Banks are located in the third quadrant of ulq (upper left quadrant), LRQ (lower right quadrant), and LLQ (Lower Left Quadrant).
Pengaruh Penerapan Metode Writing In Here And Now Terhadap Hasil Belajar Alqur’an Hadits Siswa SMP Swasta Yayasan Perguruan Utama Medan Laila, Annisa Fitra
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 3: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i3.4981

Abstract

Education is a conscious and planned effort to create a learning atmosphere and learning process in such a way that students can actively develop their potential so that they have self-control, intelligence, skills in society, religious spiritual strength, personality and noble morals. Al-Qur'an Hadith is part of the Islamic religious education subject which emphasizes the ability to read and write the Al-Qur'an and Hadith correctly as well as memorizing short letters in the Al-Qur'an, introducing simple meanings or meanings. from letters in the Qur'an and hadiths to be understood and put into practice in everyday life through example and habit. Learning for students is the process of building their own ideas or understanding, so learning activities should provide opportunities for students to carry out teaching and learning activities smoothly and with motivation. The location of this research was at YP Utama Private Middle School located at Jalan Suluh No. 80A, SidorejoHilir, Medan Tembung District, Medan City. The research will be carried out starting in the odd semester of the 2023/2024 academic year. The population in this study was all 24 students in class VII of YP Utama Medan Middle School, academic year 2023/2024. The sample in this study was 24 students taken from the entire population. Based on the results of the T test on the posttest data, it shows that the learning outcomes of class VIII students are significant 001 < 0.05, it can be concluded that Ha is accepted. Thus, it is known that there are research results showing a significant influence between those who received treatment using the writing in here and now method and those who did not use the writing in here and now method. As for student learning outcomes seen from the test questions before getting the method, they could only answer 5-7 questions. With the writing in here and now method, students could answer 10-20 questions.

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