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Contact Name
Syaiful Zuhri Harahap
Contact Email
syaifulzuhriharahap@gmail.com
Phone
+6285261290813
Journal Mail Official
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
Location
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
Manajemen Perubahan Pada Kemajuan Organisasi Sari, Mutia; 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.v2i1.3055

Abstract

Change is something that cannot be avoided by anyone, especially campus organizations. Changes are made to address the crisis that will be faced in the future. In other words, organizational changes are made to make updates where they come from. Change management in an organization is needed to organize strategies in overcoming existing problems or rejection through existing means. The success of an organization will greatly affect the success or failure of the organization. However, change does not always have a positive impact, changes often also have a negative impact. However, with good management will reduce the threat or risk that will occur.
Dampak Pandemi Covid-19 Terhadap Manajemen Perubahan Dan Inovasi Nafis, Fadly Abdillah; 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.v2i1.3040

Abstract

When the industrial revolution 4.0 necessitated a paradigm shift in management, eachcorporate organization was obliged to restructure its management and operations. When itcomes to the COVID-19 epidemic, numerous government restrictions, including thosegoverning working, learning, and praying from home, are referred to as work from home.Leadership has shifted away from face-to-face meetings between leaders and employees andis now compelled to work online from home. The majority of businesses may adapt by optingto conduct business online. One of the catalysts for the economic crisis, but the mostpronounced, is layoffs or layoffs in the service industry. Due to the prevalence of social andeconomic inequality in society, both individuals and work relationships, both leaders andsubordinates must be able to collaborate to address the COVID-19 Pandemic problem andfind a solution. This study employs a qualitative approach to shed light on management shiftsduring the COVID-19 pandemic. The study is based on published research on changemanagement during the COVID-19 pandemic.
Analisis Ketimpangan Pembangunan dan Klasifikasi Wilayah antar kabupaten/kota Provinsi DKI Jakarta Tahun 2016-2020 Thalaha, Aperire; Amara, Intan Fetriana; 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.v2i2.3252

Abstract

In DKI Jakarta Province, it was identified that economic growth in 2016 to 2020 was very different, therefore this proves that there is an imbalance between cities. Namely inequality in the province of DKI Jakarta. It is suspected that this is caused by the inequality between abundance, for example natural resources and human resources. This study aims to see the magnitude of the differences in development between cities in DKI Jakarta Province. Furthermore, research or analysis aims to pay attention to area grouping by measuring per capita income and economic growth. Williamson index analysis is to use the method in this study in order to have the aim of knowing how high the level of development gap is, and there is also a Klassen Typology analysis which is used to determine the area of the region. The average obtained after analyzing the Williamson Index from 2016 to 2020 is 0.5541.
Pengaruh Literasi Keuangan Dan Financial Technology Terhadap Inklusi Keuangan Mahasiswa UINSU Salwa, Nisrina; Fadhila Rahma, Tri Inda; Nasution, Juliana
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.v2i2.3195

Abstract

This study aims to determine financial literacy and Financial Technology towards financial inclusion of UINSU students (FEBI Stambuk 2017 Students). This type of research uses a quantitative approach. This study uses 2 independent variables, namely financial literacy and Financial Technology (Fintech) with one dependent variable, namely the financial inclusion of UINSU students (FEBI Stambuk 2017 Students). After a literature review and field, and the preparation of hypotheses data in this study were collected through the distribution of questionnaires to 88 donors as a research salmpel with sampling techniques using likert scale. Data is processed through the SPSS 23.0 program with multiple linear regression analysis techniques. The results of this study can be concluded that 1) Financial Literacy has a significant influence on the financial inclusion of UINSU students (FEBI Stambuk Students 2017). With the value of t calculate financial literacy variables 4.583 > 1.663 and significance of 0.000 > 0.05. 2) Financial Technology has a significant influence on the financial inclusion of UINSU students (FEBI Stambuk Students 2017). With the value of t calculate financial technology variables 3.147 > 1.663 and significance of 0.002 > 0.05. 3) simultaneously, the variables of financial literacy and Financial Technology have a significant influence on the financial inclusion of UINSU students (FEBI Stambuk 2017 Students). With the value of F count > F Table 1.387 > 3.10 and significance at 0.00 < 0.05 means that there is a significant influence of variables X1, X2 and variable Y together.
Pengaruh Motivasi, Disiplin, Stres Kerja Dan Gaya Kepemimpinan Terhadap Prestasi Kerja Karyawan Pada PT. Tiki Jalur Nugraha Ekakurir Aek Kanopan Marto Hendry, Raja Saul
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.v1i4.3189

Abstract

The purpose of this study was to determine the effect of analysis of motivation, discipline, work stress and leadership style on employee performance at PT Tiki Jalur Nugraha Ekakurir AEK Kanopan Kotapinang District Labuhanbatu Selatan Regency either partially or simultaneously. The sample in this study amounted to 34 people. The analysis method used is descriptive analysis, classical assumption test, multiple Linear regression analysis, T test, F test, and coefficient of determination and the data is processed using the IBM SPSS Statistics 23 program. The results of the hypothesis test showed that partially motivation has a positive and significant effect on employee performance, it is seen from the value of thitung for location is thitung 2.712 > ttable 1.697, with a significant value of 0.005 < 0.05. Discipline has a positive and significant effect on employee performance, it is seen from the value of Thitung for Discipline is thitung 2.694 > ttable 1.697, with a significant value of 0.009 < 0.05. Work stress has a positive and significant effect on Employee Performance, This can be seen from the value of thitung for work stress is thitung 2.677 > ttable 1.697, with a significant value of 0.015 < 0.05. Leadership style has a positive and significant effect on Employee Performance This can be seen from the value of thitung for leadership style is thitung 2.431 > ttable 1.697, with a significant value of 0.025< 0.05. Ftable value is 2.70, then based on the calculation results show that the value of F count 14.241 >2.70, and the significant value of 0.046 < 0.05. This shows that simultaneously The Independent Variable has a positive and significant effect on the Dependent variable.
Pengaruh Talent Management Terhadap Employee Retention Pada Bank BTN Kantor Cabang Syariah Medan Nasution, Muhammad Teddy; Nasution, Salman
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.v2i3.3275

Abstract

The purpose of this study was to determine the effect of talent management on employee retention at Bank BTN KC Syariah Medan. The type of researcher using quantitative research that is associative is a process of finding knowledge that uses data in the form of numbers as a tool to find information about what you want to know. The quantitative approach was chosen to explain the influence of talent management on employee retention, whether or not it could be better. Data collection techniques used in this study are questionnaires and documentation. The analytical model used in this study is a simple regression analysis model, using the hypothesis test method with the Rsquare test. Partial test results show that Talent management has an effect on employee retention. And on the R-Square value, the Adjusted RSquare coefficient of determination is 0.749 or 74.9%, meaning that the Talent Management variable affects the Employee Retention variable by 74.9%, while the remaining 25.1% can be explained from other variables outside the research variables.
Analisis Sistem Dan Prosedur Pembayaran Tagihan Melalui Outlet Pospay (Sopp Pos) Guna Mendukung Pengendalian Internal (Studi Kasus Kantor POS Regional I Sumut) Adinda Andi Putri, Fahresya Nur; Kusmilawaty, Kusmilawaty
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.v2i2.3082

Abstract

One of the important goals of internal control is to create control both within a company or cooperative. In improving good systems and procedures. The purpose of this study was to determine the system and procedure for bill payment through pospay outlets (sopp pos) in supporting internal control. This research was conducted in a case study of the regional post office I of North Sumatra. This research uses descriptive qualitative method. Then, the researchers collected data by means of interviews, field observations, documentation, and literature studies to strengthen the data obtained. The results of this study are using pospay, the community can pay various bills and any installments, namely telephone bill payments, electricity bill bills (PLN), payment electricity tokens, drinking water bills (PDAM), insurance, credit installments (Finance), credit cards credit and personal loans, top-up credit, top-up funds, subscription television, and others.
Analisis Pengaruh Work Life Balance, Pengembangan Karir, Motivasi Kerja Dan Disiplin Kerja Terhadap Kepuasan Kerja Pegawai Pada Dinas Perdagangan Dan Perindustrian Kabupaten Labuhanbatu Simamora, Asrani Juni
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.v1i3.3107

Abstract

This study aims to determine the analysis of the influence of work life balance, work discipline, work motivation and work discipline on job satisfaction in the National Trade and industry Labuhanbatu. In testing individually / partially (t test) obtained four variables have a significant influence on job satisfaction. Where the value of the significant probability variable work life balance (X1) is less than 0.05, which is equal to 0.026 with a value of beta ( â‘¢ ) of 0.473, for the variable work discipline (X2) is less than 0.05, which is equal to 0.005 with a value of beta ( â‘¢ ) of 0.056, variable work motivation (X3) has a significant probability value of more than 0.05, which is equal to 0.020 with a value of beta ( â‘¢ ) of 0.223, as well as the variable work discipline (X4) has a significant probability value of more than 0.05 that is equal to 0.018 with a beta value of 0.285. For the results of the analysis test based on the F test conducted showed that work life balance, work discipline, work motivation and work discipline simultaneously or together have a significant positive influence on job satisfaction in the Labuhanbatu Regency market.
Analisis Pengaruh Inflasi Terhadap Pengangguran (Studi Kasus Pada Provinsi Kalimantan Tengah) Kuswanto, Riyo; Wibawa, Muhammad Bayu; 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.v2i2.3257

Abstract

Unemployment has always been one of the problems for each region, increasing unemployment will create obstacles for development in each region. The causes of unemployment itself are quite diverse, there are many social and economic problems that can affect unemployment itself such as inflation. This research was conducted in order to determine whether inflation can affect the unemployment rate or only affect but not significantly (stagnant). This researcher uses data from the Central Kalimantan area as the object of this study, with data obtained from 2011 - 2020 using one of the SPSS 23 research methods as a simple regression testing method. The results of data processing show that inflation is stagnant or moving but not significant. Thus the government can make a policy of the steps that must be taken to tackle unemployment in the event of inflation.
Peran Pemerintah Terhadap Supply Chain Management Pada Produk Minyak Goreng Syahfitri, Syahfitri; Amwa, Djauky Ridho; 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.v2i1.3048

Abstract

Since 2006, Indonesia is a country with nominations for the largest producer of palm oil or what is known as Crude Palm Oil (CPO) in the world. Indonesia has abundant palm oil stocks, but it becomes a problem starting from the scarcity of cooking oil and the falling value of CPO. This research was conducted with the aim of knowing how the government's role in supply chain management in cooking oil products, through the nature of research in descriptive analysis, using qualitative research methods that utilize sources from library research, namely searching for the truth through google, articles, journals, books that related and continuous with the title. The result of this research is that the government implements a policy that requires retail companies and basic food traders to sell cooking oil with the highest retail price of Rp. 14,000/ liter with a maximum purchase of 2 liters per person per day. As well as implementing policies by encouraging palm oil exports and using excessive palm oil stocks to be absorbed by the domestic biodiesel industry for the B30 program in order to overcome the falling CPO value.