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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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Aplikasi Rantai Pasok Pada Usaha Kecil Menengah Di Kota Serdang Bedagai Nasution, Muhammad Iqbal; Suci, Indriani; 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.v2i1.3031

Abstract

This study aims to explain the supply chain used by small and medium enterprises (SMEs) in Serdang Bedagai. This research is very important because SMEs help create jobs and ultimately support large companies that drive the economic growth of the country. To be able to survive in a highly competitive business environment, SMEs need to further improve their performance through supply chain management. The research method was carried out by surveying and observing the supply chain regulations of six SMEs in Serdang Bedagai. As a result, the supply chain of SMEs in Serdang Bedagai is still traditional and has a close partnership system.
Analisis Dalam Melakukan Optimalisasi Inovasi Kinerja Pegawai Serta Peran Jabatan Di Inspektorat Kabupaten Deli Serdang Aisah, Mira Nur; Aslami, Nuri
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.v2i2.3239

Abstract

This study aims to analyze the optimization of employee performance and the role of positions in the Deli Serdang Regency inspectorate. Competence of the employees (apparatus) of the Inspectorate is a variable which as a role determines the feasibility of a position held. Judging from several independent factors which become an educational background, technical competence, and job certification and of course training. The sample of this research is the employees (all) of the Inspectorate apparatus of Deli Serdang Regency, amounting to approximately 41 people. Currently under the leadership of Mr. H. Edwin Nasution. To test the optimization of employee performance and the role of positions in the Inspectorate Service of Deli Serdang Regency, this is done using the apprenticeship method. Well, it can also be done on a trip for approximately one month that has been done. The results of this study can be proven that in general terms the performance affects the position of each apparatus. Because, each level has each different performance power. Moreover, having different positions in the same office. There are Inspectors, Secretary, Head of General Sub-Section, Head of Program Sub-Section, Head of Evaluation and Reporting Sub-Section, Assistant Region I Inspector, Assistant Region II Inspector, Assistant Region III Inspector, and Assistant Region IV Inspector. Which in each section has a performance which of course varies according to the position according to the apparatus. It is also proven by around 75% who have become PNS (Civil Servants). Meanwhile, 25% are still in the honorary category. Therefore, this is the effect that occurs on performance and also the position.
Pengaruh E–Service Quality Dan E–Recovery Terhadap E-Loyalty Pada 150K Optik Dea Putri Novita Parinduri; Sarwo Edi
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.v2i4.3312

Abstract

E-Service Quality and E-Recovery Service Quality against e-loyalty on 150K optics. This study uses quantitative methods. The sampling method is purposive sampling technique aimed at 150K optical consumers in Medan City by distributing questionnaires to 70 respondents. The results of this study partially and simultanmenemukan that E – service Quality and E-Recovery Service Quality work positively significant to e-Loyalty at 150K optics.
Pengawasan Pendristribusian Penggunaan Gas LPG 3 Kg Terhadap Masyarakat Oleh Dinas Pendistribusian Dan Perdagangan Kota Tanjung Balai Nikmah Kholilah Lubis; Suhairi Suhairi
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.v2i4.3109

Abstract

This study analyzes the supervision of the distribution of the use of 3 kg LPG gas to the community by the distribution and trade office of the city of Tanjung Balai. This study uses a descriptive qualitative research approach that collects data through interviews and uses primary and secondary data sources. The results of this study are that the supervision carried out by the Department of Industry and Trade of the City of Tanjung Balai in the distribution of 3 Kg LPG gas in Tanjung Balai City is not optimal, this is because there are still agents and distributors of 3 Kg LPG gas who have not fully carried out the distribution process in accordance with regulations that have been set by the government, namely Presidential Decree no. 104/2007 concerning the Supply, Distribution, Pricing of 3 Kg LPG Cylinders and the Decree of the Mayor of Tanjung Balai No. 237 of 2009 concerning the Determination of the Highest Retail Price of 3 Kg LPG Cylinders in the City of Tanjung Balai. such as differences in retail selling prices, cylinder circulation and misuse of 3 Kg LPG gas, lack of public awareness in the safety of 3 Kg LPG gas distribution, as well as irregularities in distributing 3 Kg LPG gas in Tanjung Balai City. The factors that hinder the implementation of supervision of the Department of Industry and Trade of Tanjung Balai City in the distribution of 3 Kg LPG gas are as follows: Limited human resources in conducting supervision, there is no firm sanction from the Tanjung Balai City Government and the Industry and Trade Office. Tanjung Balai City.
Pengaruh Lingkungan Kerja, Komunikasi, Disiplin Dan Kepuasan Kerja Terhadap Kinerja Pegawai Negeri Sipil Dan Honorer Dinas Perpustakaan Dan Kearsipan Kabupaten Labuhanbatu (Studi Kasus Perpustakaan Umum Labuhanbatu) Aisah, Siti
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.v1i4.3118

Abstract

This study aims to determine the influence of work environment, communication, discipline, and job satisfaction on employee performance. The type of research used is quantitative research. The research was conducted in Labuhanbatu Public Library. The number of respondents was 53 people. This study divides the questionnaire to employees and division heads. Data processing and analysis techniques using SPSS version 23. The results stated that the work environment, communication, work discipline and work environment have a significant effect individually and have a significant effect together on the performance of employees in the Labuhanbatu Public Library. A comfortable working environment and a high level of communication, discipline will improve employee performance.
Analisis Pengaruh Indeks Pembangunan Manusia Terhadap Jumlah Penduduk Miskin Pada Provinsi Banten Dwi Pitaloka, Dyah Ayu; Awalluna, Kharisma Zahro; 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.v2i3.3262

Abstract

This study is an analysis of data from BPS Banten sources and aims to identify the impact of the Human Development Index on the poverty headcount in Banten over the period 2012-2021. Determined by applying a simple linear regression method using the variables. A supporting application, by SPSS or Statistical Product and Service Solutions.
Analisis Pemicu Internal Dan Eksternal Pada Implikasi Perencanaan Produksi Dalam Sistem Supply Chain Management Purba, Nabillah; Sitorus, Nurbaina Junita; Aisyah, Siti
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.v2i2.3059

Abstract

In the manufacturing industry, the main activity is to convert various raw materials and their supporting materials into semi-finished goods or finished goods, which are then distributed to customers. By carrying out various stages in the process, what is called a Supply Chain or supply chain basically already formed and implemented. This study aims to determine the triggering factors in the strategy of building a plan that focuses on the concept of supply chain management. Starting from demand forecasting, to the stage of supplying raw materials. This study uses a descriptive qualitative research method because the research method used to examine the condition of the object and variable as the key instrument. Using literature studies as a reference function as well as various reference sources from figures and experts. The data that has been collected is analyzed using steps that are often called triangulation, proposed by (Sugiyono, 2010:243), namely: (1) data reduction, (2) data display, (3) conclusion. Some of the production planning functions are: a) Ensuring sales plans and production plans are consistent with the company's strategic plan b) As a performance measurement tool for the production planning process c) Ensuring production capability is consistent with the production plan d) Monitoring the finished product results to achieve production targets and strategic plans e) Directing the preparation and implementation of the master production schedule The objectives of production planning are: a) Forecast product demand expressed in the number of products as a function of time b) Determine the amount when ordering raw materials and components in an economical and integrated manner c) Establish a balance between the level production requirements, order fulfillment techniques, as well as monitoring finished product inventory levels at any time.
Dampak Manajemen Perubahan Lingkungan Kerja Masa Pandemi Covid-19 Terhadap Karyawan Balai Teknik Perkeretaapian Kelas II Wilayah Sumatera Bagian Utara Aulia, Windi; Rahmadhani, Sri
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.v2i1.3043

Abstract

The Covid-19 pandemic in Indonesia is a disease pandemic (Covid-19) that is ongoing throughout the world. The first positive case of Covid-19 in Indonesia was detected in March 2020, many changes have occurred in Indonesia, especially in the Indonesian economy. New policies are made and implemented by the leadership in order to maintain employee safety. One of them is at tthe Class II Railway Center for the North Sumatra Region so that there is a change in the management of the work environment for its employees,such as maintaining distance,high levels of hygiene,and requiring vaccines.The currentimplementation of PSBB and PPKM requires all companies to make new policies for mutual safety that have an impact on the company and its employees. Based on this, this research was conducted aiming to determine the impact of the management of changes in the work environment through a case study on the Employees of Class II Railways in the North Sumatra Region.
Studi Kasus Pengaruh Pengangguran Dan Kemiskinan Terhadap Pertumbuhan Ekonomi Jawa Barat Tahun 2012-2021 Aliya Putri, Cantika Sindy; Rahmadhani, Muntiara Putri; 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.v2i2.3253

Abstract

To measure macroeconomic performance can be seen from economic indicators, one of which is unemployment. If the number of unemployed is high, it means that most people do not have income to support themselves, which causes a decrease in demand. In West Java  the unemployment rate is quite low. This study analyzes the effect of economic growth in West Java in 2012-2021. The dependent variable is economic growth in West Java  and the independent variable is unemployment and poverty in West Java . The Data used is time series data for 10 years (2012-2021). The results showed that the variable unemployment resulted in significant positive to economic growth in West Java. Meanwhile, the poverty variable showed positive and insignificant results on economic growth in West Java . This is because employment has increased the largest contribution to employment.
Persepsi Mahasiswa Akuntansi Terhadap Tujuan, Karakteristik, Dan Pengguna Informasi Akuntansi Syariah (Studi Empiris Pada Mahasiswa Akuntansi Universitas Syiah Kuala dan Universitas Malikussaleh) Nanda Nadila Yutia; Nurlaila Nurlaila; Juliana Nasution
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.v2i4.3220

Abstract

This study aims to determine the perception of accounting students who have and have not taken Islamic accounting courses on the objectives, characteristics, and level of interest of users of Islamic accounting information. The population in this study is all accounting students who are active at Syiah Kuala University and Malikussaleh University Class of 2018-2021. The method used in this study is Comparative with quantitative approach supported validation test, reliability test, and normality test data using SPSS 26 application. Testing the truth of the hypothesis proposed used Independent test sample t-Test and obtained the result that there are differences in perceptions of accounting students who have not and who have been mengampu Islamic accounting courses on the purpose, characteristics, and level of interest of users of Islamic accounting information. This is evidenced by the obtained pValue value<0.05. There are differences in perception between students who have and who have not taught Islamic accounting courses on the objectives, characteristics, and users of Islamic accounting information, as evidenced by the acquisition value.for X1 of 0.000, X2 of 0.002, and X3 of 0.003. The pValue value of the three variables is less than 0.05.

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