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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 5 Documents
 1 
Search results for , issue "Vol 4, No 4: 2024" : 5 Documents clear
Manajemen Sumber Daya Insani (Persepsi Dasar Perencanaan Dan Analisis Jabatan Di Perbankan Syariah) Sitorus, Eva Afrilisa; Aslami, Nuri
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 4: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i4.6909

Abstract

In the age of globalization, numerous obstacles arise in the face of worldwide competition. One such challenge is the unrestricted, free competition present in specific regions and nations. This liberty to conduct business has become a necessity for the international community in every aspect. Thus, the significance of Human Resource Management (MSDI) cannot be overstated for Islamic Banks. It is vital to manage and utilize human resources in a productive, effective, and efficient manner to survive and thrive in the international arena.  Human resources are an inexhaustible bounty from Allah SWT. However, if they are not appropriately managed, organizations, businesses, and even nations can fall behind and crumble. If an organization, company, or country fails to develop, the problem lies not with the quality of human resources, but with the quality of human resource management. Proper management can bring out the best in people and lead to the growth of institutions, companies, and developed countries. To achieve this objective, the workforce is meticulously planned and comprehensively analyzed in terms of positions (jobs) within the SDI section of the Shariah Bank. This is done to identify qualified candidates and bring them together in one place.
Analisis Perancangan Harga Pokok Produksi Dengan Metode Activity Based Costing (Study Kasus: Toko Wedday Organizer) Gurning, Febry Yanti; Lestari, Putri; Purnamasari, Dewi Apriyanti
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 4: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i4.6624

Abstract

Determining an accurate cost of goods sold (COGS) is one of the critical factors in managing a company's finances, especially for small and medium-sized enterprises. One of the methods that can be used to calculate the cost of production more precisely is the Activity Based Costing (ABC) method. This study aims to analyze the application of the ABC method in designing the cost of production at Wedday Organizer Store. The ABC method is used to identify costs associated with production activities and then allocate those costs to products based on the actual use of resources. By conducting this analysis, it is expected that Wedday Organizer Store can obtain more accurate and efficient cost of production calculations, enabling the determination of competitive selling prices and improving profitability. This research uses a descriptive approach with a case study, involving data collection through interviews, observations, and document analysis. The results of the study indicate that by using the ABC method, Wedday Organizer Store can achieve a more realistic cost of production, which aids in pricing decisions and minimizes resource wastage.
Analisis Biaya Dan Implikasi Etis Dalam Keputusan Pengurangan Tenaga Kerja Pada PT. AirAsia Indonesia Tbk Tahun 2020 Safitri, Novita; Amalia, Fatma; Wahyudi, Muhamad
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 4: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i4.6751

Abstract

Penelitian ini menganalisis kebijakan pengurangan tenaga kerja yang dilakukan oleh PT AirAsia Indonesia Tbk pada tahun 2020 sebagai respons terhadap pandemi COVID-19, serta dampaknya terhadap biaya operasional dan implikasi etisnya. Dengan menggunakan metode analisis deskriptif kualitatif, penelitian ini mengkaji data dari laporan tahunan perusahaan dan berbagai sumber sekunder. Hasil penelitian menunjukkan bahwa perusahaan mengambil pendekatan bertingkat dalam pengurangan tenaga kerja dengan melakukan PHK terhadap 9 karyawan, merumahkan 873 karyawan, dan mengurangi jam kerja 328 karyawan. Keputusan ini menghasilkan penurunan beban karyawan sebesar 45% dibandingkan tahun 2019. Untuk mempertahankan produktivitas, perusahaan menerapkan berbagai strategi termasuk optimalisasi beban kerja, digitalisasi proses bisnis, program pelatihan multiskilling, dan sistem kerja hybrid. Dari segi implikasi etis, perusahaan berupaya menyeimbangkan kepentingan bisnis dengan kesejahteraan karyawan melalui pendekatan yang memperhatikan prinsip keadilan distributif, tanggung jawab sosial perusahaan, dan transparansi komunikasi.
Analisis Kinerja Keuangan dan Keputusan Strategis Dalam Perusahaan Energi Terbarukan Fitriana, Siwi; Syaradifa, Annisya Fisca; Wahyudi, Muhamad
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 4: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i4.6797

Abstract

The renewable energy industry has become a strategic sector in supporting the global energy transition towards sustainability and reducing the impacts of climate change. This article analyzes the financial performance and strategic decisions of renewable energy companies by evaluating key financial indicators such as liquidity, solvency, profitability, and stability. Furthermore, the study investigates how strategic decisions, including energy portfolio diversification, adoption of innovative technologies, and stakeholder collaborations, influence financial outcomes. The findings highlight that renewable energy companies face significant challenges, including high initial capital investment and regulatory uncertainties. Despite these challenges, financial performance plays a crucial role in facilitating effective strategic decision-making, ultimately enhancing competitiveness. This article also provides actionable recommendations, including cost efficiency measures, supply chain optimization, and leveraging government incentives to support sustainable growth. In conclusion, the alignment of robust financial management with innovative strategies is essential for achieving long-term sustainability and competitiveness in the renewable energy industry.
Analisis Strategi Persaingan Usaha Pada UD. Berkah Anugrah Dalam Meningkatkan Pendapatan Asror, Khozinatul; Amri, Muhtadin
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 4: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i4.6908

Abstract

Business competition is a common problem in the business world. By implementing various strategies to deal with competition so that it creates a significant impact on the business unit to face business competition in increasing revenue. The main objective of this research is to analyze the business competition strategy in dealing with the business competition implemented by UD. Berkah Anugrah, considering that the competition in a similar business is so tight in the surrounding environment. This type of research uses field research , in which data search and data collection is carried out by researchers who are directly present in the field. While this research uses a qualitative descriptive approach, which focuses on problem solving. This study uses interview and observation data collection techniques. Interviews and observations were conducted with UD owners, employees and consumers. Blessing of Anugrah Bangunsari Ponorogo. The results of this study indicate that UD. Blessing Anugrah Bangunsari Ponorogo has implemented a strategy in dealing with business competition that aims to win business competition so that it has a good impact on UD. Blessings of Grace. From this strategy implemented well by UD. Blessings of Anugrah, even though there are some obstacles, these obstacles can be overcome. So that with the implementation of the maximum strategy by UD. Thanks to Anugrah and its employees, UD. Berkah Anugrah obtains maximum results in the face of competition with its competitors.

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