cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Syaiful Zuhri Harahap
Contact Email
syaifulzuhriharahap@gmail.com
Phone
+6285261290813
Journal Mail Official
syaifulzuhriharahap@gmail.com
Editorial Address
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
Location
Kab. labuhanbatu,
Sumatera utara
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 5, No 1: 2025" : 5 Documents clear
Analisis Studi Kelayakan Bisnis Pada Usaha Cilok Goang Yummy Agustin, Imel Aura; Rahman, Layalia Auliaur; Sampurna, Yoga; Perwito, Perwito
Jurnal Manajemen Akuntansi (JUMSI) Vol 5, No 1: 2025
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v5i1.6922

Abstract

A business feasibility study is a series of evaluations used to assess the viability of a proposed investment or business. Cilok goang, one of West Java’s traditional foods, holds promising prospects for development into a potential business. This study aims to analyze the feasibility of the cilok goang business using a feasibility study approach encompassing seven main aspects: legal, market and marketing, financial, technical and operational, management and organization, economic and social, and environmental impact. The methods used include qualitative and quantitative approaches, with data collected through field observations, market surveys, and document analysis. The results indicate that the cilok goang business has broad market opportunities, supported by high demand, especially in urban areas. Financially, the business demonstrates favorable profit projections with a relatively short payback period. Operationally, raw materials are readily available at affordable prices, and the production process can be adapted to various scales. Legal and environmental aspects do not pose significant challenges. Therefore, the cilok goang business is deemed feasible for development, either by opening new branches or through product diversification.
Peran Koperasi Dalam Mendorong Pengembangan UMKM Di Masyarakat Kota Medan Dwika, Galuh Citra Sukma; Nurafni, Anggi; Barus, Vivi Aprinilova; Zhafira, Tengku Aiena; Hayati, Fitri
Jurnal Manajemen Akuntansi (JUMSI) Vol 5, No 1: 2025
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v5i1.6910

Abstract

This study examines the important role of cooperatives in promoting the growth of Micro, Small and Medium Enterprises (MSMEs) in Medan City. Cooperatives serve as a collaborative platform for their members, which in turn improves access to capital, training and marketing. In particular, savings and loan cooperatives are expected to make a significant contribution to the development of MSMEs, while adhering to existing sharia principles. the research method used is descriptive qualitative. the results of this study show that cooperatives have the ability to increase people's income and quality of life through better financial services and training programs for MSME actors. Thus, it can be concluded that cooperatives have a strategic role in empowering MSMEs, but must still pay attention to service quality to meet consumer expectations.
Pengaruh Current Ratio, Debt to Equity Ratio, dan Return On Assets Terhadap Return Saham Pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Selama Pandemi Covid-19 Periode 2019-2020 Siregar, Lanina; Marliyah, Marliyah; Hasibuan, Nur Fadhilah Ahmad
Jurnal Manajemen Akuntansi (JUMSI) Vol 5, No 1: 2025
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v5i1.6911

Abstract

This research aims to determine the partial and simultaneous influence of the variables Current Ratio, Debt to Equity Ratio, Return On Assets, and Return On Equity on Stock Returns. This type of research is quantitative research with secondary data in the form of financial reports of transportation companies listed on the Indonesia Stock Exchange (BEI) during the Covid-19 pandemic for the 2019-2020 period. The population of transportation companies on the IDX is 46 companies with samples taken using purposive sampling techniques. Based on the criteria, 24 companies were sampled in this research. So the total data for 2 years is 48 data. The data analysis used in the research is the classical assumption test, multiple linear regression analysis test, and hypothesis testing using SPSS version 26 software to process the data. The results of this research show that partially the current ratio has a significant value of 0,003 < 0,05, which means it has a significant effect on stock returns. The debt to equity ratio has a sigmificant value of 0,211 > 0,05, which means it has no significant effect on partial stock returns. Return on assets has a significant value of 0.046 <0.05, which means it has a significant effect on stock returns. Meanwhile, simultaneously the current ratio, debt to equity ratio, and return on assets have a significant influence on stock returns with a significant value of 0.026 < 0.05. Then the R Square test results show a value of 0.187 or the equivalent of 18.7%. From these results it can be explained that 18.7% of the independent variables CR, DER, and ROA are able to explain stock returns as the dependent variable. Meanwhile, the remainder, namely 81.3% of the possibility of stock returns, is explained by other variables not included in this research.
Pengaruh Kompensasi, Lingkungan Kerja dan Gaya Kepemimpinan Terhadap Loyalitas Karyawan Pada PT. Enseval Putera Megatrading, Tbk. Asnora, Fadzil Hanafi
Jurnal Manajemen Akuntansi (JUMSI) Vol 5, No 1: 2025
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v5i1.6912

Abstract

The approach in this research is an associative approach. The population and sample used were 40 people using the Slovin formula. The data collection technique in this research uses a questionnaire. Data analysis techniques in this research use Validity, Reliability, Multiple Linear Analysis, Classical Assumption Test, t Test, F Test, and Coefficient of Determination. Data processing in research uses the SPSS (Statistical Package for the Social Science) software program version 16.00 for Windows. The results of this research prove that partially Compensation has a significant effect on Employee Loyalty, the Work Environment has no significant effect on Employee Loyalty and Leadership Style has a significant effect on Employee Loyalty, while simultaneously Compensation, Work Environment and Leadership Style have a significant effect on Work Loyalty at PT. Enseval Putera Megatrading, Tbk.
Pengaruh Undervaluation, Free Cash Flow, Leverage dan Profitabilitas Terhadap Stock Buyback Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021 Safitri, Maulida
Jurnal Manajemen Akuntansi (JUMSI) Vol 5, No 1: 2025
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v5i1.6913

Abstract

Stock buyback or share buyback is a corporate action in which a company buys back company shares that have been circulated to the public. This study aims to examine and analyze the effect undervaluation, free cash flow, leverage and profitability against stock  buyback for companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This research is included in quantitative research. The population of this study are companies listed on the Indonesia Stock Exchange for the period 2017 – 2021. The sampling technique uses the purposive sampling with a total sample of 46 companies. The analytical method used is descriptive statistics, classical assumption test, multiple linear regression analysis, and goodness of fit model. The research results show undervaluation, free cash flow, leverage and profitability has no effect on stock buyback for companies listed on the Indonesia Stock Exchange for the 2017-2021 period.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol 5, No 3: 2025 Vol 5, No 2: 2025 Vol 5, No 1: 2025 Vol 4, No 4: 2024 Vol 4, No 3: 2024 Vol 4, No 2: 2024 Vol 4, No 1: 2024 Vol 3, No 4 (2023) Vol 3, No 4: 2023 Vol 3, No 3: 2023 Vol 3, No 2: 2023 Vol 3, No 1: 2023 Vol 2, No 4: 2022 Vol 2, No 3: 2022 Vol 2, No 2: 2022 Vol 2, No 1: 2022 Vol 1, No 4: 2021 Vol 1, No 3: 2021 Vol 1, No 2: 2021 Vol 1, No 2: Mei 2021 Vol 1, No 1: JANUARI 2021 Vol 1, No 1: 2021 More Issue