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Contact Name
Syaiful Zuhri Harahap
Contact Email
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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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 Kualitas Layanan Terhadap Kepuasan Peserta Asuransi Syariah (Studi Kasus Peserta Dana Pendidikan Pada PT. Sun Life Financial Syariah Cabang Kota Medan) Zulfitri, Zulfitri; Syahriza, Rahmi
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.v2i2.3067

Abstract

Educational insurance is a combined product of life insurance plus money market instruments. Insurance will guarantee the cost of a child's education if later parents can no longer earn a living due to death, or total disability.  education at PT Prudential Pruaini Medan City Branch.  The tennis of this research is descriptive quantitative where the researcher conducts self-observation or WACNA with the structure using a notebook. The results of the study indicate that there are factors that influence the request for education insurance at PT Prudential Pruaini Medan City Branch.  The Prudential Pruaini Medan City Branch is the income factor of the Lysia factor. 
Analisis Pengaruh Kualitas Pelayanan, Lingkungan Kerja, Beban Kerja Dan Insentif Terhadap Loyalitas Pegawai Pada Rumah Sakit Umum Rantauprapat Susilawati Susilawati
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.v1i4.3106

Abstract

This study aims to determine the analysis of the influence of service quality, work environment, workload and work environment on employee loyalty at Rantauprapat General Hospital. In testing individually / partially (t test) obtained two variables that have a significant influence and two variables that are not significant to employee loyalty. Where the value of the probability of significant service quality variable (X1) is more than 0.05, which is equal to 0.001 with a value of beta ( ③ ) of 0.500, for the work environment variable (X2) is less than 0.05, which is equal to 0.031 with a value of beta ( ③ ) of 0.361, the workload variable (X3) has a significant probability value of more than 0.05, which is equal to 0.085 with a value of beta ( ③ ) of 0.179, as well as the work environment variable has a significant probability value of more than 0.05 that is equal to 0.056 with a beta value of 0.243. For the results of the analysis based on the F test conducted showed that the quality of service, work environment, workload and work environment simultaneously or together have a significant positive influence on employee loyalty in Rantauprapat General Hospital.
Kinerja Manajemen Rantai Pasok Keripik Lokan Pada Industri Kecil di Aceh Singkil Ramadhani, Nabila; Herlina, Sella Fauziati; 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.v2i1.3047

Abstract

The purpose of this study was to determine the performance of the supply chain in the Lokan Shell Chips Small Industry in Singkil City. conducted in Singkil City, with 3 respondents. The method used is a qualitative analysis to identify the supply chain and identify and analyze the supply chain, the supply chain uses the SCOR (Supply Chain Operations Reference) method, the supply chain of the measured attributes, namely supply chain reliability, supply chain response, and supply chain in small industries. lokan chips in aceh singkil.
Analisis Pengaruhi Indeks Pembangunan Manusia Terhadap Tingkat Kemiskinan Studi Kasus Provinsi Banten Wibawa, Bintang Putra; Julliansyah, Muhammad Raihan; 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.v2i2.3256

Abstract

Poverty is a concern in every society, especially in new ones. The growing number of poor people brings new issues. Economic development is one method for reducing poverty. The human development index provides indicators of economic growth. In this study, data was analyzed using the SPSS 23 application with a simple linear regression analytical procedure using data from BPS Banten Province in each Regency/City from 2021 to 2012. The data testing results show that the human development index has a significant and negative impact on poverty statistics. As a result, a program or policy that may raise the human development index and hence alleviate poverty is required.
Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Pelayanan Pada PT. Pos Indondesia (Persero) Sumatera Utara Tutri Mawar Aqdilla; Riyan Pradesyah
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i4.3238

Abstract

In meeting the needs and desires will achieve a high level of Service. Quality of Service is a dynamic condition and relates to products, services, people, processes and the environment that meet or exceed expectations. Service quality also has the expected level of excellence and control over the level of excellence and can meet the desires and needs.The purpose of this study is to determine the factors that affect the quality of service at PT. Pos Indonesia (Persero) North Sumatra.The sample in this study as many as 100 employees who are in PT. Pos Indonesia (Persero) North Sumatra. This study was collected through questionnaires processed and dynamic by using multiple regression. Then do the reward test used in the validity test by using the Corrected Item Total and reliability test in using Cronbach Alpha.To test the hypothesis in this study.This research uses t test, f test, and determination test. The results in this study indicate that there is a positive and significant influence variable variable reward to variable salary indicated thitung (7.891) > ttable (1.660) with a significant value of 0.000 < 0.05, positive and significant influence variable salary to variable quality of Service indicated by thitung (7.247) > ttable (1.660) with a significant value of 0.000 < 0.05, and simultaneously indicate that reward, salary and quality of Service indicated by the value Fhitung (189.572) > ftable (3.08) with a significant rate of 0.000. Furthermore, the value of R square is equal to 0.796 or 7.96%. The rest is influenced by variables that are not examined in this study.
Penerapan Perubahan Dalam Peningkatan Teknologi Absensi Pekerja Fakri Mursala; Nuri Aslami
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i4.3030

Abstract

The presence of employees is an important factor for an agency or company to achieve its goals. This is disciplined and affects the performance of each employee. Therefore, special data collection is needed for recording attendance and absenteeism in order to be able to record work activities quickly and accurately. There are many ways to achieve a good attendance information system, one of which is by using computer technology when the application is a website-based attendance application using either a Qr code, fingerprint, or biometrics. positive for employees and the company. The purpose of this study is to find out more about the development of changes in the attendance system of workers to do work and what are the benefits for companies to use the digital attendance system. The method used in the application of this research is qualitative-based research by utilizing secondary data obtained indirectly through a literature review.
Penerapan Good Corporate Governance (GCG) Pada Bank Pembiayaan Rakyat Syariah (BPRS) Shakinah, Putri; Satria, Danu; Gunawan, Dandi; Nasution, Juliana
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.v2i3.3297

Abstract

The purpose of this study is to examine and analyze how the implementation of Good Corporate Governance (GCG) in Islamic People's Financing Banks (BPRS) and formulate new legal arguments relating to the regulation of Good Corporate Governance (GCG) in BPRS. The method used in this research is normative juridical law and the legal material analysis technique used consists of descriptive analysis and content analysis. The results of the study explain that the implementation of Good Corporate Governance is very much needed by Islamic People's Financing Banks (BPRS) to build public trust as an absolute requirement for the banking world to develop properly and healthily. Improving the quality of the implementation of Good Corporate Governance needs to be implemented because the risks and challenges faced by banks both internally and externally are increasingly complex.
Membangun Industri Kreatif Usaha Umkm Berbasis Literasi Digital Terhadap Peningkatan Ekonomi Pemerintah Kota Tanjungbalai Ningsi P, Silfira Ayu; Suhairi, Suhairi
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.v2i2.3105

Abstract

Micro, small and medium enterprises (UMKM) in the national economy have an important and strategic role. (UMKM) also have a strategic role in national economic development, therefore in addition to playing a role in economic growth and employment, they also play a role in the distribution of development results. This study aims to build a creative industry for SMEs based on digital literacy to improve the economy of the Tanjungbalai City government. This research is divided into two parts, the first is to find out how the growth of the creative industry MSME business through digital literacy builds the government economy in Tanjungbalai City and the second is to find out how to build a digital literacy-based creative industry MSME business in Tanjungbalai City. This research method is a research with a quantitative approach. Quantitative research is more focused on the use of numbers which makes it more detailed and clearer. 
Pengaruh Strategi Penetapan Harga, Promosi, Dan Lokasi Dalam Meningkatkan Minat Beli Pelanggan Tabung Gas 12 Kg Pada PT. Jalahan Arta Prima Rantauprapat Sa’baniah, Nina
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.v1i4.3117

Abstract

This study aims to determine the price, promotion, and location in increasing customer buying interest gas cylinder 12 Kg at PT. Arta Prima Rantauprapat. The population in this study are consumers who purchase LPG cylinders 12 Kg at PT. Jalan Arta Prima Rantauprapat is as many as 408 people. This study uses a simple random sampling method that is where random withdrawal by providing equal opportunities for each member of the population to eliminate his opinion. We are a company engaged in the procurement of goods and services industry. The prices offered by this company are as follows: the prices offered by this company are as follows: the prices offered by this company are as follows: the prices offered by this company are as follows: the prices offered by this company are as follows: the prices offered by this company are by this company are the prices offered by this company are the prices offered by this company are the prices offered by the company.   In the variable promotion and location and significant influence on buying interest in filling LPG cylinders 12 Kg at PT. Arta Prima Rantauprapat. R Square value of 0.318 or 31.8% buying interest can be converted by price penetration, promotion and location while the side 68.2% can be converted by other variables that are not shared in this study. SPSS (Social Science Statistics package) software version 22. 
Analisis Pengaruh Tingkat Pengangguran dan Tingkat Kemiskinan Terhadap Pertumbuhan Ekonomi Provinsi Jawa Tengah Tahun 2012-2021 Artiza, Shafira; Meliza, Rizqa; Desmawan, Deris
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.v2i3.3261

Abstract

Several indicators to assess the economy in a region, economic growth is one of the indicators. However, to achieve good economic growth has many aspects that must be improved by the local government. Poverty and unemployment are two things that have an influence on economic growth. The purpose of this study is so that we know to what extent the effect of unemployment and poverty on economic growth in Central Java Province in 2012-2021. Data were taken from Central Java BPS using multiple linear regression analysis with the help of SPSS application.