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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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Pengaruh Servant Leadership Style, Komunikasi Interpesonal Terhadap Kinerja Karyawan Pada PT. Socfindo Aek Pamienke Kabupaten Labuhanbatu Utara Ali Sahputra
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.v2i3.3194

Abstract

This study aims to determine the influence of servant leadership style,interpersonal communication on employee performance at PT. Socfindo AEK Pamienke North Labuhan Batu Regency.The data collection method used through the survey approach with the type of quantitative descriptive research questionnaire spread to 50 respondents, while the population in this study are employees in the factory division precisely in the field of plant operators. Data collection techniques through interviews, questionnaires and documentation studies. 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) and path analysis using SPSS (Statistical Product Software Solution).The results showed simultaneously variable servant leadership style significant influence on employee performance F count 40,302 > F Table 2.579 with a significant value of 0.000 < 0.05, partially servant leadership style positive and significant influence on employee performance obtained value thitung 3.884 > ttable 1.679 and the probability value of t is 0.001 < 0.05, partially interpesonal communication positive and significant effect on employee performance obtained value thitung 4.161 > ttable 1.679 and the probability value of t is 0.000 < 0.05.
Analisis Pengelolaan Sedekah Anak Yatim (Studi Kasus Di Lembaga Amil Zakat Yatim Mandiri Medan) Fadilah, Fanny; Lestari, Annio Indah; Bi Rahmani, Nur Ahmadi
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.v2i3.3290

Abstract

Yatim Mandiri Foundation is a ziswaf management institution, (Zakat, Infaq, Sadaqah). In kinerja has sanggar genius program free of charge for orphans. This study aims to determine, first, how the management system of Laz Yatim Mandiri Medan alms in the Sanggar Genius program, second, the extent to which the management of alms in encouraging the sanggar genius program, third, the constraints in the management of alms in the Sanggar Genius program. This research was conducted at the Amil Zakat Yatim Mandiri Medan institution. The research approach is descriptive qualitative with data collection that is using observation techniques, interviews and documentation. The results of this study indicate that first Laz Yatim Mandiri Medan has collected, managed, and distributed and supervised alms funds, Laz Yatim Mandiri Medan supervises the management of alms funds in accordance with their purpose, function and designation to remain in accordance with SOP. All expenses and reporting are well recorded, both Sanggar Genius programs are very helpful in encouraging the education of orphans, from teaching and learning activities, educational facilities, genius teachers, and making them more productive in the future, with the fulfillment of all education. the three constraints in the management of alms in the sanggar genius program include, budget management activities of financial resources in the Sanggar Genius program has not used information systems (applications), Sanggar Genius program still relies on one donor, organizing for the Sanggar Genius program has not been organized with structured so it is difficult to form or divide a smaller activities. And socialization in the community is still 65% seen from the recruitment of assisted children in 2021, only 130 targets recruit a maximum of 200 assisted children, with that less than 70 children from the target set by Laz Yatim Mandiri Medan
Analisis Prosedur Ekspor dan Impor Kantor Bea dan Cukai Tipe Madya Pabean B Belawan Ananda, Chadisa Rizky; Bi Rahmani, Nur Ahmadi
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.v2i2.3088

Abstract

Analisis Prosedur Ekspor dan Impor Kantor Bea dan Cukai Tipe Madya Pabean B BelawanAstuti,IsmadiyantiPurwaningdanFitriJuniwati Ayuningtyas.2018.Pengaruh EkspordanImporterhadapPertumbuhanEkonomi di Indonesia.JurnalEkonomi&Studi Pembangunan.19(1),1-10.Cahyandi, Kristian. “Efektivitas Pelayanan Ekspor Impor Pada Kantor Bea Cukai Dalam Upaya Mendukung Peningkatan Perekonomian Daerah ( Studi Pada KKBC Tipe Madya Pabean C Cilacap )” 5, no. 1 (2020): 33–37.Cukai, Oleh B E A. “Pelayanan Impor Barang Oleh Bea Cukai,” no. 17 (2006): 1–24.Hodijah, siti dan grace patricia angelina, and Negara Stan. “ISSN 2614-283X (Online) / ISSN 2620-6757 (Print) Copyright © 2021, Politeknik Keuangan Negara STAN. All Rights Reserved” 5, no. 1 (2021): 1–24.Hukum, Biro. “SJDI/Biro Hukum Dan Organisasi-DKP,” no. 1 (1995): 1–102.Ii, B A B, and D A N Alat-alat Penilaian. “No Title,” n.d., 11–52.
Pengaruh Analisis Jabatan, Pengembangan Karir, Disiplin Kerja, Dan Prestasi Kerja Terhadap Kepuasan Kerja Pada Dinas Kesehatan Kabupaten Labuhanbatu Jumianto, Jumianto; Pristiyono, Pristiyono
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.v1i3.3113

Abstract

This study aims to determine the effect of Job Analysis, career development, work discipline, and job performance on job satisfaction at the Labuhanbatu District Health Office. Based on the results of research conducted, there is a significant influence simultaneously (together) between the independent variables (Job Analysis, career development, work discipline, and job performance) affect the dependent variable (job satisfaction). This is evidenced by the obtained Fhitung value of 25.199 which is greater than the value of Ftable of 2.47. In addition, it is partially known that the position analysis (X1) has a positive and significant effect on job satisfaction (Y). This is evidenced by the obtained value of thitung greater than ttable (2.762>1.665) and the value of the coefficient of 0.292 and marked positive. Career development (X2) has a positive and significant effect on job satisfaction (Y). This is evidenced by the obtained value of thitung greater than ttable (2.159>1.665) and the value of the coefficient of 0.116 and a positive sign. Work discipline (X3) has a positive and significant effect on job satisfaction (Y), this is evidenced by the value of the calculation is greater than ttable (2.329>1.665) and the value of the coefficient of 0.232 and marked positive and job performance (X4) has a positive and significant effect on job satisfaction (Y). This is evidenced by the obtained value of thitung greater than ttable (2.964>1.665) and the value of the coefficient of 0.280 and a positive sign. 
Pengaruh Indeks Pembangunan Manusia Terhadap Kemiskinan (Studi Kasus Pada Provinsi Jawa Barat) Firman Kholiq; Deris Desmawan
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.v2i4.3258

Abstract

The main problem facing developing countries is poverty. Poverty is a complex multidimensional problem, and therefore a focus of development. The purpose of this study was to analyze (1) the simultaneous effect of HDI level, education level, and unemployment on poverty in West Java, and (2) the partial effect of HDI level, education level, and unemployment poverty in the province. West Java. The research was conducted in the territory of the Unitary State of the Republic of Indonesia with a focus on West Java with data sources from the Central Statistics Agency (BPS). The data collection method used in this study is the observation method using multiple linear regression analysis techniques. The number of observations in 2017-2021 was 28 urban areas. The results showed that: (1) the unemployment rate, human development index and education level had a significant effect on poverty in Indonesia; (2) the unemployment rate has a significant positive effect on poverty in Indonesia; (3) education level has a significant effect. the impact of poverty in Indonesia. Positive and significant impact on poverty in Indonesia. (4) The Human Development Index has a negative and significant effect on poverty in Indonesia.
Analisis Perencanaan Supply Chain Management Pada PT. Sinar Galesong Peratama Mhd Yahya; Dina Aulia Nasution; Zerimah Afgani Hasibuan; Siti Aisyah
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.v2i4.3049

Abstract

Supply chain management is needed by companies because it helps the company development process. Supply chain management includes the process of supplier selection, logistics planning, and supply distribution. The purpose of this study is to determine the process of supplier selection, logistics planning and distribution logistics at PT. Sinar Galesong Pratama Manado. This study uses a qualitative approach that focuses on the analysis of supply chain management plans. The result of this survey is the supplier selection process at PT. Sinar Galesong Pratama cooperates with PT, the only agent in Indonesia that owns the Suzuki brand Indomobil Suzuki Sales. Logistics plan at PT. Suzuki Indomobil has the highest sales in terms of product quality, competitive prices, supplier reliability, time efficiency, location efficiency, and cost efficiency. Distribution of supplies from PT. Sinar Galleson Platama Ask a shop that cooperates in selling genuine Suzuki spare parts to support the sales process of PT Management because the catchment area is wide in North Sulawesi. Sinar Galesong Pratama can build a new factory in the Sulawesi region. For example, at KAPET Bitung, the goal is to enable faster logistics services and delivery in the North Sumatra region.
Manajemen Pemasok Pada Rantai Pasokberjaringberas Di Desa Pematang Johar, Kecamatan Lebuhan Deli, Kabupaten Deli Serdang Lubis, Aulia Azmi; Viantika, Dinda Savira; 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.v2i1.3035

Abstract

In Indonesia, there is no doubt about its biological results. To guarantee its food ingredients, Indonesia is also known for its biological source, namely rice. Rice is one of the main staple foods and is mandatory for Indonesians. Food is also something that is either processed or unprocessed, which is specifically designated as food and drink for human consumption. Based on research by the Food Security Agency (2018) which states that districts/cities can be classified into 6 groups for food and nutrition security based on the severity and causes of food and nutrition security, namely priority 1 (high food insecurity), priority 2 (food insecurity). medium), priority 3 (low food insecurity), priority 4 (low food security), priority 5 (medium food security) and priority 6 (high food security). This study looks directly at the production and income of partner rice and non-partner farmers in Deli Serdang Regency. By using income analysis, it is known that the partnership in increasing the production and income of the rice business. Partnerships are able to improve the bargaining position of farmers through obtaining higher prices and market certainty.
Analisis Peran Ekonomi Kreatif Dalam Meningkatkan Pendapatan Pengrajin Sampah Plastik Ditinjau Dari Perspektif Etika Bisnis Islam (Studi Di Kasus Pada UMKM Pengolahan Sampah Plastik, Jalan Riau, Kecamatan Medan Belawan) Fauziah, Fauziah; M. Nawawi, Zuhrinal; Mawaddah, Mawaddah
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.v2i2.3241

Abstract

Creative economy is an economic activity that prioritizes creativity thinking to create something new and different, which has value and is commercial or useful. MSMEs are one of the sectors in the creative economy, because MSMEs are labor-intensive businesses that require creativity or expertise for their workers. This study aims to determine the role of the creative economy in increasing the income of plastic waste craftsmen, viewed from the perspective of Islamic Business Ethics. This research approach is qualitative by using descriptive analysis. The data sources used are primary data and secondary data with data collection techniques in the form of observation, interviews, and documentation. The result of this study is that all craftsmen experienced an increase in income, it shows that the creative economy plays a role in increasing the income of all plastic waste processing craftsmen in Riau Street, Medan Belawan District and evidenced by the results of interviews conducted directly with all craftsmen. In addition, this MSME has also applied the principles of Islamic Business Ethics in its business, this can be seen from the attitude of craftsmen who are responsible in their business, doing worship such as prayer, fasting, alms, being honest, selling good quality goods, being generous, building good relationships between fellow colleagues, orderly administration, setting prices transparently, keeping promises, to responsibilities that certainly have a good effect on increasing the income received by craftsmen.
Pengaruh Self Efficacy Dan Locus Of Control Terhadap Kinerja Karyawan PT. Tirta Investama Hakiki, Iqbal; Sari, Maya
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.v2i3.3329

Abstract

This study aims to explain the effect of self efficacy and locus of control on employee performance PT. Tirta Investama Medan. This research was conducted at the company PT. Tirta Investama. The number of samples used as many as 50 employees, with the method used is a survey method. The Data from this study are primary data obtained from observations, questionnaires and documentation. The analysis technique used is multiple linear regression. Based on the results of the analysis that has been done, it can be concluded that the positive and significant effect on the work of employees. Locus of control works positively and significantly on employee performance. Self-efficacy and locus of control work together on employee performance.
Analisis Pengaruh Pajak Hotel, Pajak Restoran Dan Pajak Reklame Terhadap Pendapatan Asli Daerah Kota Subulussalam Marliana, Marliana; Dhalimunthe, Ahmad Amin; Harahap, Rahmat Daim
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.v2i2.3115

Abstract

The purpose of this study was to determine the effect of hotel tax, restaurant tax and advertisement tax on local revenue (PAD) of Subulussalam City in 2015-2020. Regional Original Revenue (PAD) is one of the regional revenues obtained through the potential of an area. One of the local revenue comes from hotel tax, restaurant tax and advertisement tax. The data used in this study is secondary data, namely data on hotel tax receipts, restaurant taxes, advertisement taxes and local revenue for 2015-2020 which were obtained from the Office of the Regional Financial Management Agency of Subulussalam City. The statistical mode used in this study is the classical assumption test and hypothesis testing such as multiple linear regression equations, t test and F test. The results of this study indicate that hotel tax has a positive but not significant effect on local revenue because t count (1,134) < t table (4.303), Restaurant Tax has a positive and significant effect on local revenue because t count (4.544) > t table (4.303), advertisement tax has a negative but not significant effect on local revenue because (-2.177) < t table (4.303 ), and simultaneously hotel tax, restaurant tax and advertisement tax have an effect on local revenue.

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