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 4 Documents
 1 
Search results for , issue "Vol 5, No 2: 2025" : 4 Documents clear
Pengaruh Pemanfaatan Sistem Informasi Keuangan Daerah dan Pemahaman Standar Akuntansi Pemerintah Terhadap Sistem Pengendalian Laporan Keuangan Nasution, Nazariah; Prayoga, Yudi; Siregar, Marlina
Jurnal Manajemen Akuntansi (JUMSI) Vol 5, No 2: 2025
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v5i2.7403

Abstract

This research is grouped on associative quantitative methods that are characterized by asking the relationship between two or more variables ( Sugiono 2019 : 65 ) to determine the effect of the relationship of the independent variable with the dependent variable.  With a sample of 90 respondents, as known as variable X1 is the utilization of regional financial information systems, variable X2 is the understanding of regional accounting standards and variable Y is the financial statement control system. Stated, Based on research that obtained Fhitung value of 26.811 is greater than 2.71 and sig. 0.000 < 0.05 indicates that the utilization of the regional financial information system (X1) and understanding of Government Accounting Standards (X2) simultaneously have a positive and significant effect on the financial statement control system (Y).  And found that the value of R Square (R2) of 0.367. Which means that the financial statement control system can be explained by the variable utilization of regional financial information systems and understanding of government accounting standards by 36.7%, while the remaining 63.3% are influenced by other factors not examined in this study.
Analisis Implementasi Pemahaman Masyarakat Mengenai Produksi Pangan Halal Dalam Usaha-Usaha Kecil Di Daerah Medan Wijaya, Dinda Dewi Rahma; Solin, Naia Fingkani; Febrian, Sarah; Panjaitan, Chairun Nisa; Endrico, Dede
Jurnal Manajemen Akuntansi (JUMSI) Vol 5, No 2: 2025
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v5i2.6914

Abstract

The purpose of this study is to examine how the general public perceives halal food production in relation to the expansion of small and medium enterprises (SMEs) in the Medan region. The current halal food industry represents a new possibility to support economic development. This is claimed as a new opportunity because countries with Muslim minorities and countries with Muslim majority are both participating in the growth of the halal business. To encourage the expansion of the halal business, the Indonesian government is also trying to grow the domestic halal food and beverage sector. Explanatory research combined with quantitative is a research methodology. Communities who are consumers in the Medan area are the study population. Through initial socialization with the community and the general public, the findings of this study will help consumers of halal-certified food products in their surroundings. The general public has the right to obtain accurate information about halal-certified food products that they need as customers. The safety of Muslim food consumers, regardless of their religious beliefs or physical health, depends heavily on the information provided about the food.
Optimalisasi Sistem Informasi Manajemen Bisnis pada UMKM di Rantauprapat Kabupaten Labuhanbatu dalam Mendukung Transformasi Digital Siregar, Habibatul Jannah; Br. Pohan, April Yanti; Yusuf, Muhammad; Sudaryat, Rahmat; Sumitro, Sumitro
Jurnal Manajemen Akuntansi (JUMSI) Vol 5, No 2: 2025
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v5i2.7407

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Rantauprapat, Labuhanbatu Regency play an essential role in local economic development. However, most MSMEs still rely on manual systems and lack digital adaptation. This study investigates the implementation of Business Management Information Systems (BMIS) in local MSMEs and evaluates its impact on operational performance, efficiency, and competitiveness. Using a qualitative descriptive method, data were collected from 5 MSME owners through interviews, field observations, and documentation. The results indicate that BMIS adoption significantly enhances inventory management, sales tracking, and financial recording. Nevertheless, challenges such as limited digital literacy and infrastructure gaps remain. The study concludes with recommendations for digital training programs and local government support to foster sustainable technological integration in Labuhanbatu's MSME sector.
Pengaruh Harga, Kualitas Produk, Variasi Produk, Live Streaming Selling Terhadap Keputusan Pembelian Fashion Pada Toko Alva Store di Labuhanbatu Handayani, Mey Lena; Prayoga, Yudi; Hendry, Raja Saul Marto
Jurnal Manajemen Akuntansi (JUMSI) Vol 5, No 2: 2025
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v5i2.7408

Abstract

This study aims to analyze the effect of price, product quality, product variety, and live streaming selling on fashion purchasing decisions. Poor quality products can reduce brand awareness and hamper purchasing decisions. The research methodology used a quantitative approach by distributing questionnaires to fashion consumers in Labuhanbatu. The data obtained were analyzed using multiple regression techniques to identify the extent to which each independent variable affects financial behavior. Price, product quality, product variety, and live stream selling all have a positive and significant influence on purchasing decisions. Product quality has the strongest influence, followed by product variety, live streaming selling, and price. This suggests that these factors must be considered and managed properly to improve consumers ' purchasing decisions. The value of R Square .852 indicates that 85.2% of the variation in purchase decisions can be explained by these four variables. This suggests that the model has excellent predictive capabilities.

Page 1 of 1 | Total Record : 4

 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: 2021 Vol 1, No 1: JANUARI 2021 More Issue