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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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Manajemen Marketing Asuransi Syariah Untuk Meningkatkan Minat Masyarakat Pada PT Prudential Komplek Merbau Mas Irdayanti, Nadila; 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.v1i4.2626

Abstract

This research was conducted to advance the marketing level of Islamic insurance and attract public interest, especially in the city of Medan at Pt Prudential, the contents of this journal were input based on data from PT Prudential Medan branch. This research was conducted based on a qualitative descriptive method, a research method by collecting real/true data, then compiled into an invention or what is commonly called a journal so that it can provide actual facts about how to design marketing marketing to PT Prudential branch customers. Medan. Marketing can be interpreted as one of the sciences that has developed for quite a long time in the community, especially the city of Medan. Therefore, the company/office must be able to make marketing something that has a positive impact on the progress or success of a company in marketing its products. Insurance in Indonesia has ample opportunity to grow in line with the growth of the Islamic financial market. Outreach to the public is one way to increase product sales in the insurance world. In terms of vision and mission, we already know what agents must do to attract public interest in joining as insurance customers, therefore a good communication image must be built to facilitate this.
Pengaruh Cita Rasa, Kualitas Pelayanan, Etika Pelayanan Dan Lokasi Usaha Terhadap Kepuasan Pelanggan Pada UMKM Warung Kopi Gelas Batu Kota Pinang Putri, Noni Adetiansi; Safri, Hayanuddin; Zufri, Zufri
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 3: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i3.2685

Abstract

This study was conducted to determine and analyze the influence of taste, service quality, service ethics and business location on customer satisfaction at the UMKM Kopi Kaca Batu Pinang City. The population in this study were all customers of the glass coffee shop in Kota Pinang, with sampling using the slovin formula. Then the data collection technique uses a questionnaire/questionnaire as an instrument or research tool by testing the validity and reliability first. Furthermore, to analyze the data using the classical assumption test in the form of normality test, multicullinearity test and heteroscedasticity test. The results showed that the taste (X1) had a positive and significant effect on customer satisfaction (Y) in the UMKM at the glass coffee shop in Pinang City with a t_count value of 2,338 with a significant level of 0.022 0.05. Quality of service (X2) has a positive and significant effect on customer satisfaction (Y) in the MSME glass coffee shop in Pinang City where the t_count value is 2.557 with a significant level of 0.012 0.05. Service ethics (X3) has a positive and significant influence on customer satisfaction (Y) in the MSME glass coffee shop in Pinang City where the t_count value is 2.063 with a significant level of 0.045 0.05. The location of the business (X4) has a positive and significant influence on customer satisfaction (Y) in the MSME glass coffee shop in Pinang City where the t_count value is 2.059 with a significant level of 0.034 0.05. taste, service quality, service ethics and business location together (simultaneously) affect customer satisfaction (Y) with a value of F_count (11,600) > F_table (2.469) and a significance level of 0.003 0.05 with a confidence level of 72.7 % and an error rate of 27.3%.
Analisis Kebutuhan Perubahan Pada Home Industri Di Masa Covid 19 (Studi Kasus Vivana Konveksi Medan) Rahmanda, Vina; Aslami, Nuri
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i1.3021

Abstract

This study aims to find out how the clothing convection home industry performs the needs of change by looking at business opportunities that occur in the covid 19 era due to declining demand. This study uses a qualitative method with a case study approach. With descriptive method, the data was collected by first observation and then followed by interviews by business owners of home industry convection Vivana Medan. Data obtained directly in the field. The results showed that the need for changes during the COVID 19 Pandemic was successfully implemented with project planning.
Implementasi Motivasi, Kompensasi dan Lingkungan Kerja Terhadap Kepuasan Kerja Pada Masa Covid-19 Arjuna, Syukron; Melia, Yona
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.v1i2.3068

Abstract

This study aims to determine the implementation of motivation, compensation and work environment on job satisfaction during Covid-19. Data collection in this study was conducted through a survey approach with a type of quantitative descriptive research by distributing questionnaires to 31 respondents, while the population used in this study are employees of Nuansa Resort Hotel Rantauprapat. Data collection techniques were carried out by interviews, questionnaires and documentation studies. Data analysis tools used in this study using SPSS (Statistical Product Software 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 coefficient of determination test (R2). The results of this study show that partially (t test) it is known that partially the implementation of motivation has a positive and significant effect on job satisfaction during Covid-19 in Nuansa Resort Hotel Rantauprapat with a count value of 2.788 > ttable 1.705 and a significance level of 0.010 < 0.05. Partially, compensation has a positive and significant effect on job satisfaction during Covid-19 at Nuansa Resort Hotel Rantauprapat with a count value of 2.168 > ttable 1.705 and a significance level of 0.039< 0.05. Partially, the work environment had a positive and significant effect on job satisfaction during the Covid-19 period at Nuansa Resort Hotel Rantauprapat with a count value of 2.153 > ttable 1.705 and a significance level of 0.040 < 0.05. In simultaneous testing (F test), it is known that the implementation of motivation, compensation, and work environment has a positive effect and job satisfaction during Covid-19 at Nuansa Resort Hotel Rantauprapat with the results showing that the F value is 6.543 > Ftable 2.96 and the significance level is 0.002 < 0.05. Through testing the coefficient of determination (Adjusted R Square) that job satisfaction can be explained by the implementation of motivation, compensation, and work environment by 34.7%. While the remaining 65.3% influenced by other variables that are not examined in this study.
Optimaslisasi Supplay Chain Management Produk Olahan Ikan Hasil Tangkap Di Kabupaten Labuhanbatu Ayu Intan Pratiwi; Melati Melati; Siti Aisyah
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.v2i3.3025

Abstract

Being a maritime country, Indonesia has a wealth of potential marine products. Fishery is a human endeavor involved in the administration of aquatic products. Fisheries activities in Indonesia start from pre-production and continue through production, processing, and marketing. There are many groups of fishermen in North Sumatra Province, especially in the coastal area of Labuhanbatu Regency, Panai Hulu Regency, which has a supply chain due to fish catches. The purpose of this study is to find out how the supply chain due to fish catches in the downstream area of Panai Hulu and Panai, Labuhanbatu Regency is carried out. Using primary data from interviews and field observations, this research method uses descriptive qualitative research. Based on the research findings, there are differences in supply chains and optimization of fishing in Labuhanbatu Regency, especially in Panai Hulu District. MSMEs that are the target of this research are MSMEs engaged in fish processing in Labuhanbatu Regency. Various types of fish, such as anchovies, puffer fish, squid, crab, tuna and skipjack tuna, have been caught.
Peranan Sistem Teknologi Informasi Pada Pembiayaan Di Masa Pandemi Covid-19 di PT. BPRS Puduarta Insani Azhari, Farah Indah; Dalimunte, Ahmad Amin
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i1.2726

Abstract

Considering the importance of the role of information technology in companies where companies must continue to strive to increase their potential in business, especially during this pandemic, they must do their best for their company's business in order to attract people's attention. Financial institutions in Indonesia, including banks, are faster and more intensive than other sectors or types of industry in applying computer technology in providing services to customers. The purpose of this study was to find out how the role of information technology systems in financing during the COVID-19 pandemic at PT BPRS Puduarta Insani. Which is where the role of this information technology system is very necessary and very important where information technology is very helpful and also facilitates all activities in the bank. The method used is a qualitative type method. how the approach used by researchers in this study is a qualitative approach with a descriptive type, which displays data and data results as they are without a manipulation process which only describes situations and events that come from interviews and observations.
Analisis Supplay Chain Management Terhadap Kesediaan Bahan Pokok Mursala, Fakri; Tondang, Grace Amalia; Aisyah, Siti
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i1.3026

Abstract

The development of the supply chain management science system makes the application of production arrangements from the producer line to the consumer level. Supply chain management or better known as the supply chain is a system that ensures the proper delivery of management from producers to consumers. In this research, it focuses more on the analysis of the availability of basic ingredients in the community for supply chain management. This study uses a qualitative method by means of a literature review of the existing reading literature and is developed in detail. The supply chain process that ensures the availability of the supply chain is planning, purchasing or procurement, production, warehouse management, order delivery, and order returns, while for the benefits of supply chain management, namely customer satisfaction, increasing revenue, decreasing costs, and increasing asset utilization. , profit increases, and the company gets bigger.
Pengaruh Motivasi, Pengetahuan, Dan Kemajuan Teknologi Terhadap Keputusan Berinvestasi Mahasiswa UIN Sumatera Utara Di Pasar Modal Syariah Endah Hardiati; Annio Indah Lestari Nasution; Muhammad Lathief Ilhamy 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.v2i3.3016

Abstract

This study aims to determine the influence of motivation, knowledge, and technological advances on investment decisions of UIN North Sumatra students in the Sharia capital market. the benefits of this research are as a means of increasing knowledge and insight about investment in the Islamic capital market and decision making in investing, adding to the treasury of knowledge as the development of research on the Islamic capital market, and a reference for research in formulating new problems and comparative materials for relevant research and can deepen knowledge in the field of Islamic capital markets. The type of research used is quantitative research with associative approach. The purpose of quantitative research is to test theories, find out the relationship between variables, establish facts, explain statistical descriptions, estimate and estimate the results. The population in this study was 170 students and the sample of this study was UIN North Sumatra students who invested in the Sharia capital market, with a total sample of 119 students. In this study, samples were selected using purposive sampling with Slovin formula and the data were analyzed using SPSS. The results of this study indicate that (1) the motivation variable has a significant and positive effect on investment decisions; (2) the knowledge variable has a significant and positive effect on investment decisions; (3) the technological progress variable has a positive and significant effect on investment decisions; (4) motivation, knowledge, and technological progress simultaneously affect investment decisions. 
Pengaruh Koordinasi Kerja, Komunikasi Kerja, Penempatan Kerja, Dan Budaya Kerja Serta Semangat Kerja Terhadap Kinerja Karyawan Di Master Furniture Dan Electronik Lubis, Mela Apriana; Pristiyono, Pristiyono; Zufrie, Zufrie
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.v1i2.3065

Abstract

This study aims to determine the effect of work coordination, work communication, work placement, and work culture and morale on employee performance in Master Furniture and electronics, both partially and simultaneously.The population in this study were employees at the Master Furniture and Electronics, the research time was from January to July 2021 ,the determination of sample techniques using arikunto opinions with a total of 40 people and the analysis methods used were descriptive analysis methods, multiple linear regression analysis, and hypothesis testing.The results of partial hypothesis testing (t test) showed that work coordination (X1), work coordination (X2) and work placement (X3) had a positive and significant effect on employee performance in Master Furniture and electronics, with the value of the work coordination variable calculated at 2,813 while T table 1,689 (calculated greater than ttable). thitung work communication variable of 2,905 while T table 1,689 (thitung greater than ttable).  As for the work placement variable value of 2,386 While t count 1,689 (t count greater than t count). The results of simultaneous hypothesis testing (F test) showed that work coordination (X1), work communication (X2), work placement (X3), work culture (X4) and, morale (X5) had a positive and significant effect on employee performance in Master Furniture and electronics, with a ftable value of 7.141 while ftable 2.49 (ftable greater than ftable). The results of testing the coefficient of determination (R2) can be seen Adjusted R square value of 0.440 or 44% indicates that the Coordination of work, work communication, work placement, and work culture and morale simultaneously contribute to Employee Performance by 44%.
Analisis Pengembangan Ekonomi Di Kota Medan Ripaldo Hasibuan, Muhammad Rezki; Harahap, Rahmat Daim
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i1.3019

Abstract

Economic development or economic growth is a continuous change in the economic conditions of a community group towards a better state. The purpose of this research is to find out how the economic development in Medan city is based on the results of the internship analysis that the researchers did. The research method used in this study uses qualitative methods. To improve regional development, especially in developing areas, the regional government seeks to improve the welfare of the community by exploring and developing the potentials that exist in the region through Economic Development.

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