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Contact Name
Syaiful Zuhri Harahap
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syaifulzuhriharahap@gmail.com
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+6285261290813
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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 Lingkungan Kerja, Pengawasan Atasan, Kompensasi, Dan Komitmen Terhadap Disiplin Kerja Egawai Pada Kantor Pengadilan Agama Rantauprapat Hasibuan, Rahma Marsella
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.v1i4.3119

Abstract

Discipline is a form of awareness of a person to obey or obey the rules and values or social norms that apply. Work discipline for employees is used as a reference or benchmark for the success of human resources to use all their abilities to achieve everything they want.This study aims to examine the factors that affect the work discipline of employees at the Religious Court office Rantau Prapat. These factors include work environment, supervisor supervision, compensation, and commitment. The population that will be used as a study is the Office of religious court employees rantauprapat totaling 40 people. In this study the authors took samples using probability sampling with simple random sampling technique approach. The data sources used are primary data with questionnaires and secondary data with company data. Data analysis method using multiple linear regression analysis method by performing classical assumption test in data management. The results of this study concluded that the factors of work environment, supervisor supervision, compensation, and commitment have a positive effect on the work discipline of employees at the Office of the Religious Court Rantauprapat.
Analisis Pengaruh Inflasi Terhadap Pertumbuhan Ekonomi Indonesia Tahun 2016 –2020 Reza Maulana; Nanda Nur Hidayat; Deris Dermawan
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.v2i4.3263

Abstract

Developing countries generally have economic problems such as high inflation rates and slow economic growth. Inflation is an important economic indicator, the rate of growth is always strived to remain low and stable so as not to cause macroeconomic disease which will later have an impact on economic instability. In this regard, there is one thing that requires special vigilance and attention from the government, namely inflation. Various efforts must be made by the government to suppress inflation. Inflation is often caused by an economic crisis. In Indonesia, the monetary crisis begins with the upward depreciation of the rupiah exchange rate against foreign currencies, especially the United States dollar. This has the effect of stifling the price of goods entering Indonesia from abroad. As a result, the price of goods sold domestically also increases. In particular, the Government of Indonesia, Looking at past economic momentum, Indonesia's economic growth based on the rate of Gross Domestic Product in 2018 to 2020 continues to decline, which is influenced by the COVID-19 pandemic, where in 2020 the rate of Gross Domestic Product has decreased drastically by -2 ,50%. The data analysis technique used in this study is quantitative using the SPSS data program.
Dampak Perubahan Work From Home Terhadap Motivasi Kinerja Karyawan Dimasa Pandemi Covid-19 Silvi Tri Wardani; 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.v2i4.3062

Abstract

The world, including Indonesia, is being hit by Corona Virus Disease (Covid-19). Even though direct labor is often carried out in schools, the effects of Corona Virus Disease (Covid-19) are felt in the workplace. Work has to be done remotely or online during the coronavirus epidemic, which is often known as "work from home". In accordance with the Indonesian state plan, this policy was implemented to assist the government in reducing the spread of the corona disease. President Jokowi stated that this approach needs to work especially for those who study, work and worship at home. (prayer at home). Online information and communication technology is used to carry out the process of working from home (from home) (ICT). The application of the work from home system utilizes the idea of online work carried out under the management of the organization. Through online communication tools including WhatsApp, Telegram, Zoom, Meet Google, and company websites, employees perform work-related tasks. The purpose of this study was to evaluate the effect of allowing employees to work from home during the COVID-19 epidemic on employee performance motivation. It is very important for employees to be able to work from home during the COVID-19 epidemic. The effectiveness of the company's personnel in carrying out its operations affects the success of the company. Due to the rapid development of information technology in the modern era, including Whatsapp, Telegram, Zoom, and others, the work process went smoothly.
Impelementasi Supply Chain Management Toko Elektronik Jaya Wijaya Di Kota Medan Untuk Meciptakan Keefektifan Dan Keefesiensi Proses Pengelolaan Barang Harahap, Adrie Fachrezi; Mustafaruddin, Mustafaruddin; 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.v2i1.3044

Abstract

Cooper (1997) the term "Supply Chain Management" appeared in the early 90's and this term was introduced by management consultants. Currently supply chain management is a hot topic, interesting to discuss and even invites extraordinary attraction both from academics and practitioners. Supply chain management is defined as a set of activities (within an entity/facility) involved in the process of transforming and distributing goods from the earliest raw materials to the final consumer. Based on this definition, a supply chain consists of companies that transport raw materials from nature, companies that transform raw materials into semi-finished materials or components, suppliers of supporting materials for products, assembly companies, distributors and retailers who sell these goods to consumers.
Analisis Dampak Pandemi Covid-19 Mengenai TPT Provinsi/Kota Indonesia Tahun 2020 Azizah, Wafidz; Mahendarta, Denara Syafira; 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.v2i2.3254

Abstract

Abstract.nalysis of the effect of covid-19 pandemic on TPT in Indonesia. The research aims to determine the variables that dominate Indonesian TPT in 2020. The research used secondary variables in government agencies with a total of 1 year related to cross sectional data, namely the classic assumption test, normality test, multicollinearity test, heteroskedaticity test and autocorrelation test. The research system used in this study is spss 23 software because it is necessary to understand the influence of free components on TPT in Indonesia. The Output of this research, it was found that independent variables have a partially relevant impact. Positive variables of Covid-19, recovering from Covid-19, deaths from Covid-19 and unemployment rate were partially significant.
Pengaruh Kualitas Pelayanan, Good Coorporate Governance Dan Strategi Pemasaran Terhadap Loyalitas Nasabah (Studi Kasus Pada Bank Sumut Syariah Cabang Pembantu Simpang Kayu Besar) Prayogi, Bayu; Rokan, Mustafa Khamal
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.v2i2.3229

Abstract

Quality of service, Good Corporate Governance and a good and good marketing strategy from a bank will of course have an impact on the loyalty of customers who save and use products from the bank, if the customer becomes satisfied it will automatically have an impact on loyalty and establish a long-term relationship with the bank. This study wants to prove the effect of each variable, namely service quality, Good Corporate Governance and Marketing Strategy as on loyalty to customers of Bank Sumut Syariah Simpang Kayu Besar Sub-Branch. Based on previous research and related to supporting theories put forward by experts using the SPSS program as a statistical data processing tool. This type of research is explanatory research which intends to provide an explanation of causality between variables. In this study, the researcher used a non-probability sampling technique, that is, each element in the population does not have the same probability of becoming a sample. While the sampling technique used in this research is purposive sampling. While the population that is used as a sample is 30 debtors, with data analysis techniques using path analysis. Based on data processing using path analysis, it is proven that service quality has an effect on customer loyalty, Good Corporate Governance has no effect on customer loyalty and marketing strategy has a positive and significant effect on customer loyalty.
Kepemimpinan Yang Amanah Dan Perubahan Insfrastruktur Desa Pagar Merbau III Kecamatan Lubuk Pakam Aisah, Mira Nur; 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.v2i1.3027

Abstract

This study aims of course to inform the description of the system of each work in the field within the scope of the village fence Merbau III with a mandate to the responsibility of a village head as a leader in a village scope that involves changes in the management of a village environment for the better. The research method used is a qualitative descriptive method. Where, the function of a village head is or can be said to be the role of the village head is to always provide attention, motivation, can affect the members, and of course provide the best facilities. With this, the technique of data collection or analysis is through literature study as a Supporting Role. Therefore, the results of this study is an effort to increase participation and programs to the community, one of which is called BUMDes (village-owned enterprises). Of course, a leader can provide the best things by improving the mindset of the community with useful and positive things. A leader in the administration of government in a work area that in the performance of its duties obtain the authority of the Government of the Regent to provide handling as a matter of regional autonomy and to hold a general task that is the responsibility of a village head in government.
Analisis Peran Pengembangan Desa Wisata Dalam Meningkatkan Kesejahteraan Masyarakat Dan Kaitannya Pada Pencapaian Sustainable Development Goals (Studi Kasus Desa Wisata Denai Lama Kecamatan Pantai Labu Kabupaten Deli Serdang) Kiki Meisya Putri; Muhammad Arif; Sri Ramadhani
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.v2i4.3291

Abstract

Poor people in Indonesia are more in rural areas than urban areas. In Denai lama village, the majority of the people are farmers and housewives or do not work. This tourist village was formed with the aim of helping the economy of the community. Desa wisata is one of the tourism sectors that is expected to realize the goals of the Sustainable Development Goals. This study aims to determine, first to determine the role of Tourism Village in improving the welfare of the community, second to determine the role of Tourism Village by linking it to the achievement of several points of Sustainable Development Goals, third to determine the constraints in the development of Tourism Village. The research approach in this research is descriptive qualitative with data collection method that is using observation, interview and documentation techniques. The results of the study concluded that first, the existence of a tourist village contributes greatly to the economy of the community, the income of the community increases and it can be said that with this tourist village the life of the community becomes prosperous. Second, the existence of tourism villages has a positive impact on several points of the Sustainable Development Goals, namely on the points of healthy and prosperous life, quality education, Gender equality, and Decent Work and economic growth, but in the points of poverty alleviation has not been fully resolved. The three obstacles that exist in the development of tourist villages are still a lot of infrastructure that must be built and in the process of development, also in giving a conscious understanding of tourism to the community is still an obstacle. And still have to create quality human resources.
Analisis Strategi Pemasaran Sorgum Oleh PT. Paya Pinang Group Dalam Mendukung Gerakan Diversifikasi Pangan Lokal Namira Azani; Zuhrinal M. Nawawi; Nur Ahmadi Bi Rahmani
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.v2i4.3095

Abstract

This study aims to determine and analyze how sorghum marketing strategy used by PT Paya Pinang Group in supporting the movement of local food diversification. The sampling method is done purposively by analyzing the marketing mix Strategy (product, price, place, promotion) that has been used by the company. This study is not only analyzed using qualitative descriptive also use SWOT analysis (Strenght, Weakness, opportunity, Threat). SWOT analysis is an analysis used to evaluate the opportunities and threats in the external environment as well as the strengths and weaknesses that the internal environment of the company has. The results of this study showed that IFAS score of 2.75 indicates a strong internal position, EFAS score of 2.85 indicates that the company responds to existing opportunities in a good way and is able to avoid threats in its industrial market. In the Cartesian diagram shows the position of the company in an aggressive state that is very profitable for the company. The marketing strategy used by the company to introduce sorghum as a diversification of local food crops is by expanding market share to various regions by utilizing the strength of the company in the form of good relations and transparency with suppliers and taking opportunities by utilizing the production of sorghum plants that are easy to live making production costs also minimum so as to help maximize sales profits.
Market Strategi Entry (Studi kasus PT. Aquarium Shrimp) Rizal, Nanda Amyrul; Simanjorang, Ramayanti; Dalimunte, Rodiah; Mazruk, Sherina Said; Suhairi, Suhairi
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.v1i3.3114

Abstract

Research on export strategy conducted by PT. Aquarium shrimp in entering the global market shows that the company is in Quadrant I is supporting the strategy of SO (Strengths-Opportunities) by using existing strengths to take advantage of opportunities. As for the other three strategies such as St (Strengths–Threats),WT(weaknesses–Threats)and wo (Weaknesses–Opportunities) Strategies are supporting strategies. The company's export strategy has been an aggressive strategy, including market penetration, market development and product development. As for the employees who were selected to be respondents as many as 20 people to fill in the closed and 5 people to be interviewed,where among them are people who are influential in making decisions on the export strategy. This is done to see the export strategy carried out by the company is in an aggressive, conservative, defensive or Competitive Strategy.