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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 476 Documents
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Analisis Komunikasi, Kedisiplinan, Beban Kerja Dan Semangat Kerja Terhadap Kinerja Pegawai Pada Kantor Dinas Pengendalian Penduduk Dan Keluarga Berencana (DPPKB) Kabupaten Labuhanbatu Utara Lubis, Sri Mawarni
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 2: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i2.2784

Abstract

This study aims to determine the effect of communication, discipline, workload and morale on the performance of employees at the Office of Population Control and Family Planning (Dppkb) North Labuhanbatu Regency. The sample in this research 39 respondents using SPSS 22.0. The results showed that communication, discipline, workload and morale affect partially and simultaneously the performance of employees at the Office of Population Control and Family Planning (Dppkb) North Labuhanbatu Regency. From the results of data processing in the t test (partial) the value of the count for the communication variable (1.777) with a significant value of 0.001, discipline of (3.964) with a significant value of 0.000, workload of (1.183) with a significant value of 0.019, morale of (6.693) with a significant value of 0.000, while the value of ttable is sought in the T table with the level of test a = 5% and df (n-k-1) = (39-5-1) = 33 so that the value of ttable obtained by 1692. Thus the hypothesis is accepted. From the results of data processing in the test F (simultaneous) DF obtained by Count (k-1) = (5-1) = 4 while Df2 obtained calculation (N-k) = (39-5-1) = 33 with a = 5% so the value Ftable = 2.66 value F count > F table = 45.837 > 2.66 with a significant value of 0.000 < 0.05 thus simultaneously communication, discipline, workload and morale have a significant influence on North labuhanbatu. Thus the hypothesis is accepted.
Pengaruh Disiplin Kerja, Loyalitas, Lingkungan Kerja dan Pengembangan Karir Terhadap Kinerja Karyawan Pada PT. Socfindo Aek Pamienke Kabupaten Labuhanbatu Utara Sihombing, Widya Fransiska; Nasution, Ade Parlaungan; Prayoga, Yudi
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 2: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i2.2737

Abstract

This study aims to determine the influence of work discipline, loyalty, work environment and Career Development on employee performance at PT. Socfindo AEK Pamienke North Batu Labuhan Regency. This Type Of Research Is Associative Research. Data collection in this study was conducted through a survey approach with a type of quantitative descriptive research by distributing questionnaires to 50 respondents, while the population used in this study are employees in the factory division precisely in the field of factory operators. Data collection techniques are carried out by interviews, questionnaires and documentation studies.Data analysis tools used in this study using SPSS (Statistical product Sofware Solution).Data analysis techniques in this study are descriptive analysis, multiple linear regression analysis, hypothesis testing using partial significant Test (t test), simultaneous significant test (F test), and determination coefficient test (R2).The results showed simultaneously variable work discipline, loyalty, work environment and Career Development significant effect on employee performance positive and significant effect on employee performance Fhitung 41,479> Ftabel2. 58 with a significant value of 0,000 < 0,05,partially work discipline positive and significant effect on employee performance obtained value thitung 2,776> ttabel1, 679 and the probability value of t is 0,008< 0,05,partially loyalty positive and significant effect on employee performance obtained value thitung4, 915> ttabel1,679 and the probability value of T is 0.000 < 0.05, work environment positive and significant effect on the performance of employees obtained value thitung 2.547 > ttabel1, 679 and the probability value of t is 0.014 < 0.05. Career development positive and significant effect on employee performance obtained value thitung 2,612 > ttabel1, 679 and the probability value of T is 0,012< 0,05 magnitude value R Square 0,787 or equal to 78,7%. Version 22.
Efektivitas Kerja Karyawan Dalam Penggunaan Kearsipan Elektronik Pada PT. Asabri Kantor Cabang Medan Reska, Ainun; Syahriza, Rahmi
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 4: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i4.2622

Abstract

This research was conducted to determine the effectiveness of employees' work in the use of the electronic filing system at PT. ASABRI Medan Branch Office. This research was conducted at the office of PT. ASABRI Medan Branch Office which is located at Jl. T. Amir Hamzah No. 4 Helvetia Tim, by taking the research subject are employees who work at PT. ASABRI Medan Branch Office. This research was conducted using a qualitative descriptive method, a research method by collecting actual data, then assembled into an invention or what is commonly called a journal, so that it can provide actual facts about the effectiveness of employees' work in using the electronic filing system at PT. ASABRI Medan Branch Office. The problem to be studied is the archive storage system and work effectiveness. With the results of the study indicate that the employees at PT. ASABRI Kancab Medan has been quite effective in using the existing electronic filing system. Therefore, employees must improve security in electronic archive storage in the company in accordance with the vision that exists at PT. ASABRI Medan Branch Office is to become the best national social insurance management company that is able to provide optimal benefits/guarantees in the implementation of insurance and pension payment activities, as well as the best service for participants while maintaining employee welfare.
Efektivitas Manajemen Pengawasan Dalam Proses Bantuan Dana Hibah Muhammad Iqbal Nasution; Annio Indah Lestari Nasution
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i3.2724

Abstract

This journal aims to determine how effective if the time used is shortened in the flow of the proposal file submission process up to the stage of disbursement of grant funds but does not reduce the effectiveness of the previous. This research uses the method (Research & Development) or research development which focuses on the purpose of developing, expanding, and digging further on a theory in a particular discipline. The results of the discussion said that in the process of Grant Assistance can not be done quickly because it must be done carefully as possible.
Pengaruh Perilaku Konsumen Terhadap Keputusan Pembelian Asuransi Pendidikan (Studi Kasus Pada PT Sunlife Financial Cabang Medan) Indah Rayansi; Rahmi Rayansi
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i2.2598

Abstract

The problem studied in this study is about the purchase of Education Insurance which has fluctuated in the last 5 years (2017-2021) caused by a decrease in customers who buy education Insurance from year to year and a decrease in customers who extend the purchase of Education Insurance policies. This study aims to determine the effect of consumer behavior on purchasing decisions Education Insurance at PT. Sunlife Financial Insurance Medan branch. This study uses a quantitative approach and uses primary data by distributing questionnaires to 100 customers as a sample with a population of 100 customers, the sampling technique using the Slovin formula with Likert Scale measurements. The data is processed through SPSS V 20.0 program with technical simple linear regression analysis. The results showed that here was a positive and significant influence of consumer behavior on the purchase decision of Education Insurance at PT. Sunlife Financial Insurance Medan Branch from the results of the t test partially proves that consumer behavior variables affect purchasing decisions with tcount 8.581 > t table 1.66055 and the significance value is less than 0.05, which is 0.000.
Analisis Penerapan PPh 23 Pada PT. Prima Indonesia Logistik Oktania, Mila; Syafina, Laylan
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 4: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i4.2698

Abstract

This study aims to determine the suitability of income tax accounting article 23 for the services and leases of PT Prima Indonesia Logistik. This study used descriptive qualitative method. Data collection techniques are interviews and documents. The results of the study show that Article 23 Income Tax is the most important thing, the same as other taxes, so the company must do the calculation, deposit and self-report on the use of services from other parties and other income in connection with services. The service collector will issue withholding evidence as proof of withholding for services and receive withholding evidence from third parties on other income and the withholding receipt received will be used in the calculation of income tax as an advance.
Analisis Manajemen Resiko Pelaksanaan Kegiatan Penyusunan Data Statistik Dan Informasi Dinas Perkebunan Provsu Dalimunthe, Afifah; Harahap, Muhammad Ikhsan
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 4: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i4.2634

Abstract

The Plantation Service has the task of recognizing the administration of local government/state authorities in the fields of plantation production, plantation protection, plantation management, plantation management tools, and supporting tasks. The Plantation Service is an element of regional autonomy for the state government and is led by a Head of Service who reports to the governor and is responsible to the governor through the state secretary. The implementation of these activities is certainly not without problems. The most common problems are delays and non-execution of planned activities. However, risks can be unpredictable and unpredictable. These risks can be managed by identifying and quantifying the risks that may occur. The purpose of this study is to determine the various risks in carrying out activities to prepare statistical data and information, as well as determine the value that will be realized after being identified based on the potential and magnitude of the impact. The analytical method used is a descriptive qualitative approach. The research method used in this survey is a qualitative survey which describes statistical data on the implementation and editing activities of plantation information in 2020 data (n-1), and financial data is explained by qualitative explanations. As a result of this research, each element of risk should be assigned to the party who has the best control over the risk. In other words, 1) the district and Manban plantation statistics coordinators do not change every year, so they are easy to learn. Plantation data. 2) Organization of more intense socialization. 3) Human resource development. District statistician in charge of plantations.
Pengaruh Harga, Servicescape, Kualitas Produk Dan Store Atmosphere Terhadap Keputusan Pembelian Konsumen Di Putri Shop Kotapinang Dalimunthe, Ali Sahputra
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 2: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i2.2775

Abstract

This study aims to examine the effect of price, Servicescape, product quality and store atmosphere on purchasing decisions in Putri Shop Kotapinang, South Labuhanbatu Regency. Data collection was carried out by distributing questionnaires and distributed to 70 research samples, namely Putri shop kotapinang consumers. Data analysis in this study using the help of SPSS version 20. Data testing techniques conducted in this study include validity and reliability test, classical assumption test, multiple linear regression analysis, and partial and simultaneous testing. The results showed that the price has a positive effect on the purchase decision it can be seen from the value of t count > t table (3,404>1,997), servicescape has a positive effect on the purchase decision it can be seen from the value of t count > t table (2,260>1,997), product quality has a positive effect on the purchase decision it can be seen from the value of t count > t table (4,259>1,997), store atmosphere has a positive effect on the purchase decision it can be seen from the value of t count > t table (2,104>1,997), price, ServiceScape, product quality and storeatmosphere together have a positive effect on the purchase decision this can be seen from the value of F count > F table (97,562 > 2,51).
Pengaruh Kualitas Pelayanan, Lokasi, Harga Dan Cita Rasa Terhadap Kepuasan Konsumen Di Cafe Mawar Desa Cinta Makmur Kecamatan Panai Hulu Kabupaten Labuhanbatu Surya, Muhammad
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 1: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i1.2730

Abstract

This study was conducted at Cafe Mawar Desa Cinta Makmur, Panai Hulu Sub-District, Labuhanbatu, which aims to find and identify the effect of Service Quality, location, price and taste on consumer satisfaction in Cafe Mawar. This type of research is associative research. Quantitative descriptive data collection by distributing questionnaires to 50 respondents. Data collection techniques are carried out by interviews, questionnaires and documentation studies. Data analysis tools used in this study using SPSS (statistical Product Software Solusion). Analytical techniques in this study are descriptive analysis, hypothesis testing using partial significant Test (t test), simultaneous significance test (F test) and determinant coefficient test (R2). The results of this study showed that partially (t test) service quality positive and significant effect on consumer satisfaction with Thitung (2,152) > Ttable (1,67943), location positive and significant effect on consumer satisfaction with Thitung (2,351) > Ttable (1,67943), price positive and significant effect on consumer satisfaction with Thitung (2,120) > Ttable (1,67943) and taste effect on consumer satisfaction with (2,162) > Ttable (1.67943). While the results of the simultaneous Test (Test F) quality of service, location, price and taste together (simultaneous) significantly affect consumer satisfaction with Fhitung (14,185) > Ftable (2,578). Through testing coefficient determination (R Square) of 0.558 means 55.8% of the factors of consumer satisfaction at Cafe Mawar Cinta Makmur Village Panai Hulu District Labuhanbatu can be explained by the quality of service, location, price and taste. While the remaining 44.2% can be explained by other factors that are not studied in this study.
Analisis Faktor-Faktor Komplain Yang Mempengaruhi Klaim Nasabah pada PT. Sunlife Finansial Cabang Medan Lubis, Tasya Fauza; Syahriza, Rahmi
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 4: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i4.2609

Abstract

This study aims to analyze the complaints factors that affect customer claims at PT. Sunlife Financial Medan branch. This research was conducted to find out the causes of complaints to customers, to find out the forms and types of complaints that occurred to customers. This research data uses descriptive and qualitative methods which include collecting data, conducting interviews and conducting observations. from the results of this study it will be found the factors that cause complaints of claims that occur to customers at PT. Sunlife financial Medan branch.

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