JURNAL MANAJEMEN AKUNTANSI (JUMSI)
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.
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476 Documents
<![CDATA[Analisis Kesadaran Masyarakat Dalam Melakukan Pembayaran Zakat Pertanian (Studi Kasus Petani Padi di Desa Pasar Sayur Matinggi Kec. Dolok Sigompulon Kab. Padang Lawas Utara) ]]>
<![CDATA[Rambe, M. Jepri Pratama]]>;
<![CDATA[Arif, Muhammad]]>;
<![CDATA[Nasution, Juliana]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i3.3292
<![CDATA[This study was conducted because there is a low awareness of the community in the village of Pasar Sayur Matinggi in issuing agricultural zakat. It can be marked by the increasing number of farmers in Pasar Sayur Matinggi village but the stable welfare of the community even tends to decrease. Research methods in this study there is a descriptive qualitative method using field research methods. In the study using interview techniques, observation and documentation with a sample of 17 people. Data analysis techniques in this study using domain analysis, taxonomic analysis, and composional analysis. Then get the results that the people in the village vegetable market Matinggi enough to understand about zakat fitrah alone, because zakat fitrah become hereditary habits that are often done in the community when the end of Ramadan, so that the knowledge of the people in the village vegetable market Matinggi is good enough if the zakat fitrah. Some people distribute their zakat in the wrong way and they don't care about the provisions, it's just that they feel that they have spent some of their property, they have been calculated to pay zakat. From the explanation of the previous chapter, the results obtained by the community will be less awareness of paying zakat based on several factors including, low public education in Pasar Sayur Matinggi village so that it does not care about the obligation of Zakat, then social factors that prioritize the closest people even though if zakat is distributed to Amil Zakat, the distribution will also be evenly distributed. And the last customs or habits of the people who make people still reluctant to explore the zakat and also the role of zakat. Whereas the potential of zakat contained in the community in the village of Pasar Sayur Matinggi in general is very good. It can be proven based on the extent of agricultural land in the village of Matinggi vegetable market is quite extensive so that agricultural products have reached nishabnya. If implemented and distributed properly by farmers so that it will have an impact on the welfare of the people in the village of Pasar Sayur Matinggi.]]>
<![CDATA[Pengaruh Investasi Syariah, Sukuk Dan Reksadana Syariah Terhadap Pertumbuhan Ekonomi Indonesia tahun 2011- 2020 ]]>
<![CDATA[Rahmadhana, Efri]]>;
<![CDATA[Fadhila Rahma, Tri Inda]]>;
<![CDATA[Tambunan, Khairina]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i2.3097
<![CDATA[This study aims to determine how the influence of Shari'ah shares, Sukuk and Shari'ah mutual funds on economic growth. This research is a quantitative research with associative approach. The data used are secondary data obtained through the official website of the Central Statistics Agency (BPS) and the Financial Services Authority ( OJK). The analysis used in this study is multiple linear regression analysis with Ordinary Least Square ( OLS) method using E-Views program version 10. From the results obtained, it can be explained that syari'ah shares have a positive but not significant influence on Indonesia's economic growth. Sukuk has a significant positive influence on Indonesia's economic growth. And, Syari'ah mutual funds have a significant influence on Indonesia's economic growth but the influence is negative. In the F test ( simultaneous) there is a simultaneous significant influence between syari'ah shares, sukuk and syari'ah mutual funds on Indonesia's economic growth. Adjusted R-Squared = 0.844152. This shows that the independent variables together are able to give an explanation of the dependent variable by 84.4%. The 15.6% is explained by variables outside the model.]]>
<![CDATA[Pengaruh Harga Lokasi Fasilitas Dan Promosi Terhadap Kepuasan Konsumen Pada Perumahan Villa Pertiwi ]]>
<![CDATA[Nst, Rizli Muktar]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 3: 2021 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v1i3.3116
<![CDATA[The purpose of this study was to determine the effect of price, location, facilities and promotions on consumer satisfaction in villa pertiwi housing either partially or simultaneously. Data collection using interviews, questionnaires and literature studies. Execution of data analysis methods using the help of software SPSS 16.0 for Windows. This study used a sample of 40 employees taken using census techniques. The results based on the test simultaneously (test F) showed that simultaneously (simultaneously) price (X1), location (X2) facilities (X3) and promotion (X4) affect consumer satisfaction (Y) housing Villa pertiwi,. where the value Fcount (477,687) > Ftable (2.63) with probability 0.000< 0.05. The results of partial hypothesis testing (t test) showed that the price (X1) has a positive and significant effect on consumer satisfaction (Y) Villa Pertiwi housing where the value of thitung (6.149) > ttable (1.689) with a probability of 0.000< 0.05; location (X2) positive and significant effect on customer satisfaction (Y) housing Villa Pertiwi., where the value of thitung (8.728) > ttable (1.689) with a probability of 0.000< 0.05; facilities (X3) positive and significant effect on customer satisfaction (Y) housing Villa Pertiwi, where the value of thitung (21.980) > ttable (1.689) with a probability of 0.001< 0.05. promotion (X4) positive and significant effect on customer satisfaction (Y) housing Villa Pertiwi, where the value of thitung (2095) > ttable ( 1689) with a probability of 0.001 < 0.05. The value of Adjusted R Square indicates that consumer satisfaction can be explained by price,location, facilities and promotions while the remaining 2.0% can be explained by other factors that are not examined in this study.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Kemiskinan (Studi Kasus Pada Provinsi Jawa Barat) ]]>
<![CDATA[Dana Ramadhan]]>;
<![CDATA[Fazalqo’ni Fazalqo’ni]]>;
<![CDATA[Deris Desmawan]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i4.3260
<![CDATA[This study aims to analyze the impact of the Human Development Index, the impact of education, and the impact of open unemployment on the poverty level from 2017 to 2021(West Provincial Case Study).Double regress method.The results showed that the percentage variable open unemployment rate has a positive and significant effect on the level of poverty, while the variable level of education and HDI negative and significant effect on the level of poverty. Results based on the simultaneous Test (Test F) showed that the open unemployment rate, education level and HDI simultaneously affect the level of impoverishment.]]>
<![CDATA[Peran Kepemimpinan Dan Penerapan Manajemen Perubahan Dalam Peningkatan Daya Saing Organisasi di Universitas Islam Negeri Sumatera Utara ]]>
<![CDATA[Grace Amalia Tondang]]>;
<![CDATA[Nuri Aslami]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i4.3058
<![CDATA[The role of leadership in every organization is very important in developing change management and organizational competitiveness in universities in North Sumatra. The purpose of this paper is to conduct a deeper study of what factors affect competitiveness in North Sumatra universities both in terms of leadership and change management. The research method used is the Literature Review method (library study). The results of the study show that the role of leadership is very dominant in the sustainability and progress of higher education in North Sumatra. The strength of competitiveness is a driver to get the results of the competition (Competition Result) as expected, both in terms of the adequacy of the quality and quantity of students and a good image in the eyes of the community.]]>
<![CDATA[Analisis Penerapan Supply Chain Management Pada Produk Dodol Pasar Bengkel Diperbaungan Serdang Bedagai ]]>
<![CDATA[Lubis, Suci Arifah]]>;
<![CDATA[Mahfadillah, Aninda]]>;
<![CDATA[Aisyah, Siti]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i1.3039
<![CDATA[Supply Chain Management (SCM) or supply chain is a concept that discusses marketing, as well as sustainable costs that aim to help the business development process. One of the businesses managed at the workshop market in Perbaungan Serdang Bedagai is lunkhead products. Currently, lunkhead products are the best sellers in the workshop market. This study aims to see how the implementation of the supply chain used in the dodol business. The data collection method used is the method of collecting data from various sources on the internet, by connecting these sources into one. This is done by studying book references, articles, and browsing the internet, as well as literature reviews related to system analysis and surveys.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Keputusan Mahasiswa Menggunakan Financial Technologi OVO (Studi Kasus Pada Mahasiswa Manajemen Bisnis Syariah Fakultas Agama Islam UMSU Semester VIII T.A 2021/2022) ]]>
<![CDATA[Shafira, Dwi Laila]]>;
<![CDATA[Amsari, Syahrul]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i2.3250
<![CDATA[Users of OVO financial technology have not been evenly distributed, including among students of Islamic Business Management Faculty of Islamic Religion Semester VIII T.A 2021/2022, Then there is a lack of understanding of students in using OVO financial technology and students feel there is no need when using OVO financial technology so that this study aims to determine the factors anything that can influence student decisions in using OVO financial technology. In this study, the researcher uses quantitative research which will find knowledge that uses data in the form of numbers as a way of finding information about what they want to know. A quantitative approach was chosen to explain the effect of student interest in using OVO financial technology. The results of this study explain that workload, compensation, commitment have a positive and significant effect simultaneously (simultaneously) on the decisions of Sharia Business Management Students, Faculty of Islamic Religion, UMSU semester VIII using financial technology OVO. This can be seen from the multiple linear regression analysis through the F test which is positive with an Fcount value of 228.638 with a Ftable value of 3.18 with a significant level of 0.000. Confidence, lifestyle and promotion factors simultaneously have a positive and significant effect on the decisions of Islamic Business Management Students Faculty of Islamic Religion UMSU semester VIII uses financial technology OVO. The most dominant variable influencing the decision of Islamic Business Management Students, Faculty of Islamic Religion, UMSU semester VIII to use OVO financial technology is lifestyle factors.]]>
<![CDATA[Prosedur Pembayaran Pajak Kendaraan Bermotor Pada Kantor Samsat Kabupaten Rokan Hilir Riau ]]>
<![CDATA[Isnaini Husna]]>;
<![CDATA[Suhairi Suhairi]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i4.3124
<![CDATA[Motor Vehicle Tax (PKB) is the administration of a regional tax on motorized vehicles. The object of the motor vehicle tax is proof of ownership or power over a motor vehicle, while the subject of the motor vehicle tax is an individual or entity that owns or controls a motor vehicle. The purpose of this research is to find out the procedures for the implementation of motor vehicle tax payments at the samsat bagan sinembah office, to find out the sanctions or fines applied by the tax authorities to taxpayers who do not fulfill their tax obligations in the motor vehicle tax. The type of research in this study uses descriptive qualitative research with data collection and observation techniques. Downstream. Where the UPTD has the task of collecting Motor Vehicle Taxes regulated in Riau Governor Regulation Number 08 of 2012 concerning Instructions for Implementing Motor Vehicle Taxes (PKB) and Motor Vehicle Transfer Fees (BBN-KB), Making efforts in dealing with obstacles that arise by and in order to further increase the number of Motor Vehicle Tax Collection every year.]]>
<![CDATA[Pengaruh Waktu Pelaksanaan Kerja Dan Fasilitas Kerja Terhadap Prestasi Kerja Karyawan Pada PT. Federal International Finance Rantauprapat ]]>
<![CDATA[Raja Saul Marto Hendry]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i1.3188
<![CDATA[This study entitled The effect of work execution time and work facilities on employee performance at PT. Federal International Finance RantauprapatLabuhanbatu.This research is a survey research with quantitative approach.The sample was 27 employees.The data collection techniques used were questionnaires, Likert measurement scale and documentation.With data processing techniques validity test, reliability test, correlation, multiple linear regression analysis, and the coefficient of determination by using SPSS 23.0 for windows.Based on the T test for work execution time can be concluded that for thitung of 3.088 while T table 1.703 (t count greater than ttable)which means that the time of work significantly affect the performance of employees and based on the F test for work facilities thitung of 2.338 while T table 1.703 (t count greater than ttable)which means that work facilities have a significant effect on employee performance. Based on the test results F(simultaneous) variable execution time of work and work facilities simultaneously have a significant effect on employee performance, it can be seen from the F count = 8.571 and F Table = 3.40 in this case F count is greater than F table and significant value is 0.002 smaller than the value of alpha 0.05. Based on the value of Adjusted R square of 0.368 or 36.8% shows that simultaneously the time of work and work facilities contributed to the performance of employees by 36.8%, while the remaining 63.2% % explained by other variables that are not proposed in this study.]]>
<![CDATA[Sudut Pandang Kemiskinan di Perkotaan Dan Perdesaan Terhadap Lingkungan ]]>
<![CDATA[Nurwahyuni, Intan]]>;
<![CDATA[Firiyani, Salmah]]>;
<![CDATA[Dermawan, Deris]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 3: 2022 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v2i3.3268
<![CDATA[The environment is an important part of sustainable development because it takes into account all funding as well as human welfare policies, programs, activities, and decisions. The government continues to focus primarily on poverty, despite the fact that it is a multifaceted problem. Instead, the prolonged Development Goals (SDGs) include 2 agendas: reducing poverty and changing the environment. Due to limited information, this study used regression panel data in the province of Indonesia, to investigate the relationship between urban and rural poverty and the quality of the area from 2016 to 2020. Urban poverty and income inequality significantly degrade the quality of the area. according to research, poor people living in urban areas are more likely than poor people living in rural areas to damage the environment. Similarly, environmental quality suffers from large levels of income inequality. The resulting disparity in the quality of the area can be related to the presumption of a large standard of living between the poor in urban and rural areas.]]>
