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Contact Name
Syaiful Zuhri Harahap
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syaifulzuhriharahap@gmail.com
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+6285261290813
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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
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Kab. labuhanbatu,
Sumatera utara
INDONESIA
JURNAL MANAJEMEN AKUNTANSI (JUMSI)
ISSN : -     EISSN : 27744221     DOI : 10.36987
Core Subject : Economy,
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.
Articles 476 Documents
Pengaruh Awareness Kelengkapan Produk Dan Kualitas Produk Terhadap Keputusan Pembelian Pada Toko Grosir Kembar Desa Pengarungan Kec.Torgamba Mila Utama Ari Marpaung; Novrihan Leily; Fadzil Hanafi Asnora
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.v1i4.3066

Abstract

This study aims to examine the effect of Awareness, completeness of goods and quality of goods on purchasing decisions at the Twin wholesale stores of Pengarungan Village, Torgamba District, South Labuhanbatu Regency. Data collection was carried out by distributing questionnaires and distributed to 60 research samples, namely customers of Twin grocery stores. 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 of the analysis showed that awareness has a positive effect on purchasing decisions it can be seen from the value of t count > t table (2.933>2.002), awareness has a positive effect on purchasing decisions it can be seen from the value of t count > t table (2.466>2.002), awareness has a positive effect on purchasing decisions it can be seen from the value of t count > t table (5.092>2.002), Awareness, completeness of goods, and quality of goods have a positive effect on purchasing decisions it can be seen from the value of F count > F table (11,223>2,77).
Analisis Inovasi Produk, Kuantitas Pelayanan, Fasilitas Dan Harga Terhadap Keputusan Penggunaan Jasa Pada Make Up Artist Mey Slowis Cikampak Dela Kartika
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.v1i4.3100

Abstract

Customer satisfaction is an element in achieving corporate goals and maintaining income in a company. Various factors to obtain customer satisfaction, and in the service required quality of service to obtain customer satisfaction. In this study describes how the analysis of product innovation, quantity of services, facilities and prices to the decision of the use of services in make up artist Mey slowis cikampak. The results in this study obtained that the partial variable of Product Innovation has a positive and significant effect on purchasing decisions, it is seen from the value of thitung for product innovation is thitung 2.569 > ttable 1.697. Partially variable quantity of Service has a positive and significant effect on purchasing decisions, it is seen from the value of Thitung for quantity of Service is thitung 1.741> ttable 1.697, with a significant value of 0.026 < 0.05. Then it can be concluded that Ho is rejected and Ha is accepted. Partially variable facility positive and significant effect on purchasing decisions, it is seen from the value of Thitung for facilities (X3) is thitung 1.823> ttable 1.697, with a significant value of 0.010< 0.05. Partially variable price has a positive and significant effect on purchasing decisions, it is seen from the value of thitung for the price is thitung 2.252> ttable 1.697, with a significant value of 0.033< 0.05.
Pengaruh Motivasi, Kompensasi, Kompetensi Dan Beban Kerja Terhadap Kinerja Kerja Karyawan Pada PT. Sapadia Wisata rantauprapat Pangestu, Ridho
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.v1i2.3101

Abstract

This study aims to determine the effect of motivation, compensation, competence and workload on employee performance at PT. Sapadia Tourism Rantauprapat. This Type Of Research Is Associative Research. Data collection in this study was conducted through a survey approach with the type of quantitative descriptive research by distributing questionnaires to 30 respondents, while the population used in this study are employees at PT. Sapadia Tourism 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 showed that partially motivation positive and significant effect on the performance of employees at PT. Sapadia Wisata Rantauprapat with thitung value (3.319) > ttable 1.710) and significance level 0.003 < 0.05. Partial compensation has a positive and significant effect on employee performance at PT. Sapadia Wisata Rantauprapat with thitung value (4.208) > ttable (1.710) and significance level 0.000< 0.05. Partially competence positive and significant effect on employee performance at PT. Sapadia Wisata Rantauprapat with thitung value (3.716) > ttable (1.710) and significance level 0.001< 0.05. Then partially workload positive and significant effect on employee performance at PT. Sapadia Wisata Rantauprapat with thitung value (5.874) > ttable (1.710) and significance level 0.000< 0.05. In simultaneous testing (test F) known that simultaneously motivation, compensation, competence and workload positive and significant effect on employee performance at PT. Sapadia Wisata Rantauprapat with the results showed that the value of the calculation is (14.083) > Ftable (2.76) and the significance level of 0.00 < 0.05. Through testing the coefficient of determination (AdjustedR Square) of 0.643. This value means that work performance can be explained by motivation, compensation, competence and workload of 64.3%. While the remaining 35.7% influenced by other variables that are not examined in this study.
Analisis Pengaruh Produk, Harga, Promosi Dan Tempat Pemasaran Terhadap Keputusan Pelanggan Cafe Teraswara Sidodadi Kabupaten Labuhanbatu Selatan Serta Makanan Halal Sebagai Variabel Moderating Hendra Lesmana
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.v1i4.3090

Abstract

This study aims to examine the analysis of the influence of products, prices, promotions and marketing places on customer decisions Cafe Teraswara Sidodadi South Labuhanbatu and Halal food as a Moderating variable. Data collection was carried out by distributing questionnaires and distributed to 70 research samples, namely Cafe teraswara 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 of the analysis showed that the product has a positive effect on purchasing decisions moderated by halal food it can be seen from the value of t count > t table (6,530>1,997), the price has a positive effect on purchasing decisions moderated by halal food it can be seen from the value of t count > t table (3,387>1,997), promotion has a positive effect on purchasing decisions moderated by halal food it can be seen from the value of t count > t table (3,695>1,997), marketing places have a positive effect on purchasing decisions moderated by halal food this can be seen from the value of t count > t table (3.651>1.997), products, prices, promotions and marketing places have a positive effect on purchasing decisions moderated by halal food this can be seen from the value of F count > F table (97.562>2.51).
Pengaruh Etos Kerja, Budaya Organisasi dan Motivasi Terhadap Kinerja Pegawai Kantor Camat Bilah Hulu Kabupaten Labuhanbatu Aliani, Anggi Nur
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.v1i2.3091

Abstract

The purpose of this study was to determine the effect of work ethic, organizational culture and motivation on the performance of employees of the Head Office of the upstream bar Labuhanbatu Regency partially or simultaneously. Data collection using interviews and questionnaires. Execution of data analysis methods using a sample of 42 employees. The results of the study based on the F test showed that work ethic (X1), organizational culture (X2) and motivation (X3) simultaneously have a positive and significant effect on employee performance (Y), where the value of F count (10.303) > F Table (2.85) and the significance level of 0.00 < 0.05. The results of partial hypothesis testing (t test) showed that work ethic (X1) has a positive and significant effect on employee performance (Y), where the value of thitung (2.729) > ttable (2.024) and the significance level of 0.008 < 0.05. Organizational culture (X2) has a negative and insignificant effect on employee performance (Y), where the value of the count (-0.993) < ttable (2.024) and the significance level of 0.323 > 0.05. Motivation (X3) has a positive and significant effect on employee performance (Y), where the value of the count (4.265) > ttable (2.024) and the significance level of 0.000 < 0.05. Employee performance is influenced by work ethic, organizational culture and motivation by 11.7% and the remaining 88.3% is influenced by other studies that are not in thorough.
Analisis Budaya Organisasi, Motivasi, Pelatihan dan Kemampuan Kerja Terhadap Kepuasan Kerja Pegawai Pada Kantor Dinas Pengendalian Penduduk Dan Keluarga Berencana (DPPKB) Kabupaten Labuhanbatu Utara Putri Piliang, Asdevi Habibi
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.v1i2.3092

Abstract

This study aims to determine the influence of Organizational Culture, motivation, training and work ability on employee job satisfaction at the Office of Population Control and Family Planning (Dppkb) North Labuhanbatu. The sample in this study 39 respondents using SPSS 22.0. The results showed that organizational culture, motivation, training and work ability affect partially and simultaneously on job satisfaction at the Office of Population Control and Family Planning (Dppkb) North Labuhanbatu. From the results of data processing on the T test (partial) the value of the count for organizational culture variable (1.367) with a significant value of 0.177, motivation of (3.714) with a significant value of 0.000, training of (1.283) with a significant value of 0.245, the ability of (6.543) with a significant value of 0.000, while the value of the table 33 to obtain the value of 1692 ttable. Thus the hypothesis is accepted.  From the results of data processing on 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 of Ftable = 2.66 the value of F count > F table = 25,137 > 2.66 with a significant value of 0.000 < 0.05 thus simultaneously organizational culture, motivation, training and ability have a significant labuhanbatu North. Thus the hypothesis is accepted.
Identifikasi Saluran Distribusi Dalam Rantai Pasokan Tomat Di Kecamatan Merdeka (Studi Di Desa Ujung Teran) Franadita, Dwi; Lubis, Arbarija Hafiz; 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.v2i1.3046

Abstract

Supply chain is a system that involves the process of production, delivery, storage, distribution and sales process of products to meet the demand. Distribution channels are important in the supply chain, which is concerned with moving goods from one place to another effectively and efficiently. The purpose of this study was to identify the distribution channel of tomato supply chain in Ujung Teran Village, Merdeka District, Karo Regency. The analysis method used is qualitative. Data collection techniques by means of observation, interviews and documentation. The results showed that the process of potato distribution channels that occur in the village of Ujung Teran must pass through several hands include farmers, collectors, traders, just up to the hands of consumers. Farmers in Ujung Teran village should cut off existing distribution channels by selling the harvest directly to traders without going through collectors.
Analisis Sektor Ekonomi Unggulan Kabupaten Bogor Fitria, Aulia Octa; Erlianti, Zahrani; Desmawan, Deris
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.v2i2.3255

Abstract

The development strategy is the key to the success of economic development, if implemented and based on the potential for reciprocity. Bogor Regency's economic growth from its leading sector. Therefore, it is important for Bogor Regency to understand the superior part which is equivalent to economic codification in current conditions. Although Bogor Regency does not yet know what its leading sectors are, it is not yet clear whether these superior sectors can assess current economic developments. This analysis was made with the aim of knowing the best sectors in the Bogor Regency area. This analysis uses the Shift Share & Location Quotient (LQ) Analysis Method.
Pengaruh Promosi dan Pelayanan Terhadap Keputusan Masyarakat Menggunakan Jasa Pengiriman Pada PT. Pos Indonesia (Persero) Kota Medan Safitri, Yani Devina; Sugianto, Sugianto
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.v2i2.3232

Abstract

This study aims to examine and analyze the effect of promotion and service on people's decisions in using the delivery service of PT Pos Indonesia (Persero) Medan City. The research method used is a quantitative method. Data collection techniques were collected through a questionnaire with a sample of 80 people, then tested for validity and reliability. The data analysis technique used is the classical assumption test, multiple regression, t test, f test, and the Coefficient of Determination (R-Square).Based on the results of the analysis, it can be concluded, 1. Promotion affects people's decisions to use post office services, 2. Service affects people's decisions to use post office services, 3. Promotion and services simultaneously affect people's decisions to use post office services.
Pengaruh Supply Chain Management Di PT. Nippon Indosari Corpindo Saputra, Raihan; Pasaribu, Aisyah Fitri
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.v2i1.3028

Abstract

Supply Chain Management is a series of business activities carried out starting from the planning, controlling, implementing the product flow, to the product distribution process to consumers. The purpose of this study was to determine the effect of supply chain management at PT Nippon Indosari Corpindo. The research method used by the researcher is a qualitative method by means of a literature review. The results obtained by researchers are PT Nippon Indosari Corpindo, Tbk. run a complete Supply Chain Management process without cutting the distribution section to save costs.