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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 Tingkat Pengangguran Terhadap Tingkat Kemiskinan Kabupaten/Kota Di Provinsi Bali Syafitri, Annisa; Aulia, Nadia Restu; 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.v2i2.3259

Abstract

The purpose of this study was to determine the effect of unemployment on poverty in districts/cities in Bali Province. This study tested the hypothesis of 2 (two) research periods of 2 (two) years, from 2020 to 2021 using panel data in the form of time series data (2020-2021) and cross sections (8 districts/cities) in Bali Province. Analysis of this regression model using SPSS. Based on the test results with a significance level of = 0.05, there is no significant relationship between the unemployment rate and the poverty rate, with a t value of 0.017 > 0.05m indicating a unidirectional (positive) relationship.
Pengaruh Sistem Pengendalian Manajemen Terhadap Kinerja perusahaan pada Pembelajaran Organisasi Dan Inovasi Sebagai Variabel Intervening (Studi Kasus Badan Pengkreditan Rakyat Kota Pekan Baru) Fadillah, Aditya; Nafis, Fadly Abdillah; 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.v2i1.3050

Abstract

According to Porporato (2006), management control systems are required to exist in companies and other institutions as a very important tool in corporate organizations and institutions in order to create performance from existing human resources to work optimally and overall within a company. The research method used was census sampling, with a small population of less than 30 people who were also sampled in this study. The results of the research are there are several divisions in the management control system, namely the belief system, boundary system, diagnostic control system, and control system that greatly influences the performance of human resources in the company. And a management control system that does not affect the company's performance through innovation but the company's performance through organizational learning and innovation.
Manajemen Perubahan Dan Inovasi Upaya Meningkatkan Daya Saing Suatu Organisasi Amwa, Djauky Ridho; 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.v2i1.3037

Abstract

As humans we live in a world full of change. Changes are interpreted to include, for example, changes in attitudes, value and assessment systems, changes in work procedures and methods, changes in the equipment used, changes in thinking methods, and changes in behavior. In short, humans need to keep getting used to change and the demands of change. Change can be evolutionary, but it can also be revolutionary. It should be reminded that not all changes that occur will lead to a better situation, until in a better case it is better than the previous situation. Thus, we can say that the change still has meaning, the changing of the previous condition becomes the next state. The transition from the initial state to the later state requires a transformation process, which does not always run smoothly, considering that changes are often accompanied by various conflicts that arise. Change management aims to control the effects and minimize the impact of losses that can occur on the industry, change management with a human approach that provides the best impact. This study aims to provide an understanding of innovation and change management that can provide efforts to increase competitiveness in an organization. The author uses a qualitative approach that comes from valid articles, scientific journals, and books.
Analisis Tingkat Efisiensi Pengelolaan Dana Zakat, Infak, Sedekah (ZIS) Melalui Pendekatan Data Envelopment Analysis (DEA) (Studi Kasus Pada BAZNAS Provinsi Sumatera Utara Priode 2016-2019) Saragih, Lailan Usniyah; Imsar, Imsar; Syahbudi, Muhammad
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.v2i2.3249

Abstract

Efficiency is a very important factor for the survival of a company or organization, both macro and micro and only focuses on the National Amil Zakat Agency (BASNAZ) of North Sumatra province and this study was only conducted from December 2020 to July 2021. This study aims to determine the level of efficiency BAZNAS North Sumatra province so that BAZNAS can evaluate, minimize errors and determine policies that will be done to improve the performance of BAZNAS seen from the input and output variables. This study uses a type of quantitative research using BAZNAS financial statements obtained from the official website sumut.baznas.go.id observation period 2016-2019. The method used in this study is the ratio approach and non-parametic Data Envelopement Analysis (DEA) with intermediation approach. The results of this study as a whole has reached the level of 100% efficiency in the period 2016-2019 through the DEA method with an intermediation approach. While in the ratio approach the level of efficiency is far from efficient.
Perbandingan Prinsip Good Corporate Governance Pada Bank Konvensional Dan Bank Syariah Dalam Sistem Hukum di Indonesia Nasution, Juliana; Nafisah, Hana; Elvina, Ayu; Harahap, Aswan Nawawi; Utami, Novidia
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.v2i3.3331

Abstract

This study aims to explain the comparison of the principles of Good Corporate Governance in conventional banks and Islamic banks in Indonesia. The method used in this research is normative legal research. The results of the study explain that the application of the principles of Good Corporate Governance in conventional banks and Islamic banks is the same, because it refers to the 'Guidelines for Good Corporate Governance in Indonesian Banking' issued by the National Committee on Governance Policy. The difference is that the principles of Good Corporate Governance in Islamic banks are strictly regulated in Article 34 Paragraph (1) of Law Number 21 of 2008. Another difference lies in the sharia principles used by Islamic banks because apart from being fostered and supervised by the Financial Services Authority, Islamic banks It is also supervised by the National Sharia Council of the Indonesian Ulema Council (MUI) in general and the Sharia Supervisory Board in particular. This is evidence of the existence and significant development of Islamic banking in the national banking system.
Pengaruh Cashback, Flash Sale, Tagline “Gratis Ongkir” Terhadap Impulse Buying Konsumen Generasi Z Pada Shopee (Studi Kasus Mahasiswa Universitas Islam Negeri Sumatera Utara) Syauqi, Ahmad; Lubis, Fauzi Arif; Atika, Atika
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.v2i2.3122

Abstract

This study aims to determine the effect of Cashback, Flash Sale, and “Gratis ongkir” Tagline on Impulse Buying Generation Z at Shopee. This type of research uses a quantitative approach. This study uses three independent variables, namely Cashback, Flash Sale, and Tagline “Gratis ongkir” with one dependent variable, namely Impulse Buying Generation Z at Shopee. After being carried out in the library and in the field, and the preparation of hypotheses, the data in this study were collected through the distribution of questionnaires as research samples with a sampling technique using a Likert scale. Process the data through the SPSS 23.0 program with multiple linear regression analysis techniques. The results of this study can be said that 1) Cashback has a significant effect on Impulse Buying Generation Z at Shopee. With the t count value of the Cashback variable, 4.515 > 1.985 and a significance of 0000 > 0.05. 2) Flash Sale has a significant influence on Generation Z Impulse Buying at Shopee. With the t count value of the Flash Sale variable, namely 2.477 > 1.985 and a significance of 0.015 > 0.05. 3) Free Shipping Tagline has no effect on Impulse Buying Generation Z on Shopee. Because the t count value of the Free Shipping Tagline variable is 1.292 < 1.985 with a significance value of 0.199 > 0.05. 4) Simultaneously variable Cashback, Flash Sale, and Tagline Free Shipping for Impulse Buying Generation Z at Shopee. With a value of Fcount > Ftable 85.669 > 2.71 and a significance of 0.000 < 0.05. This means that there is a significant effect of variables X1, X2, X3 and Y variables together.
Pengaruh Kualitas Pelayanan, Citra Merek, Nilai Nasabah Dan Motivasi Anggota Terhadap Loyalitas Anggota Di Koperasi Serba Usaha Rantauprapat Parwati, Kintan
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.v1i4.3120

Abstract

This study aims to determine the effect of service quality, brand image, customer value and motivation of members of the loyalty of members in KSU Rantauprapat, either partially or simultaneously. Data collection using interview techniques, questionnaires and literature studies. Execution of data analysis methods using the help of software SPSS 22.0 for windows. This study used a sample of 100 people in the sampling method is simple random side. simple random aside is a random sampling system and provides equal opportunities for every member of the population to express their opinions. Hypothesis testing results persial (t test) showed that the quality of Service(X1) significant positive effect on member loyalty (Y) where the value of thitung (1.795)< ttable (1.985) and the probability of 0.076> 0.05. Brand image (X2) positive and significant effect on member loyalty (Y), where the value of thitung ( 0.690) < ttable (1.985) and probability 0.492> 0.05. Customer value (X3) significant positive effect on member loyalty (Y), where the value of the count (4.063) > ttable (1.985) and the probability of 0.000 < 0.05.Member motivation (X4) significant positive effect on member loyalty (Y), where the value of the count (3.332) > ttable ( 1.985) and the probability of 0.001 < 0.05. The results of the study based on the simultaneous test (F test) showed that simultaneously (simultaneously) variable quality of Service (X1), brand image (X2), customer value (X3), and member motivation (X4) simultaneously positive and significant effect on member loyalty (Y) KSU Riama Rantauprapat, with a significant level of value Fcount (9.611) > Ftable (2.47) and the probability of 0.000 < 0.05. Based on the results of the coefficient determination test Adjusted R Squareindicates that the quality of Service (X1), brand image (X2), Customer Value (X3), and motivation of members (X4) can affect the loyalty of members (Y) at KSU Riama Rantauprapat by 25.8%.While the remaining 74.2% of member loyalty is influenced by other factors that are not discussed in this study. 
UMKM Sebagai Peningkatan Pembangunan Ekonomi Bangsa Indonesia Utami, Astri Putri; Rahmahita, Arista; Dermawan, 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.v2i3.3265

Abstract

Progress in today's globalized world is often measured by economic success, making it a leading indicator for government spending. MSMEs play an important role in national economic development, especially economic development (MSMEs). Strategic importance is placed on the role played by MSMEs in the national economy. The reason for this Indonesian economic trend is thought to come from the rise of MSMEs there. After the 2008 financial crisis, SMEs and MSMEs continued to grow. This is another proof that SMEs can weather the current economic storm. In addition, the National SME sector has become a major employer. The MSME industry has the potential to boost household income thanks to the many jobs created. For this reason, SMEs are given an important role to play in the fight against poverty and unemployment. The government continues to encourage MSMEs by providing them with the means they need to succeed so that they can fulfill their role as the backbone of the creation of the national economy. Growth must include the role of the community as a driver and prioritize the development of a sense of belonging and community. Welfare improvement is one of the benchmarks of a country's progress. It is very important for a country to focus on economic growth in order to grow its people's per capita income and standard of living.
Strategi Manajemen Perubahan Usaha Salon Dan Spa di Era Distruptif (Studi Nurayya Salon & Spa Muslimah) Maliyah, Ningtias Aprili; 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.v2i2.3064

Abstract

Lately, many Muslim salon businesses have sprung up in areas where the Muslim community is densely packed. Nurayya Salon & Spa Muslimah, Nurayya is a service company. In early 2013, when it was first established, Nurayya used the name Narayya, located in the center of Surabaya. The type of research used in this study is a qualitative descriptive method. In the face of changes in this disruptive era, Nurayya tends to face internal changes by prioritizing its vision of becoming the best Muslim salon & spa in Indonesia. Then when the covid hit and people were increasingly afraid to go out of the house, Nurayya used the Home Treatment so that all customers could feel safe & comfortable without having to leave the house.
Analisis Penerapan Pencatatan Laporan Keuangan Pada UMKM (Studi Kasus : Emir Roti) Dharma, Budi; Hasibuan, Rukiana; Wiranti, Wiranti
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.v2i3.3709

Abstract

Financial statements are a part of UMKM that must exist, because in order to develop a business by applying for credit or financing to creditors, namely the bank. Financial statements are very important because they are key in controlling business. However, in practice, because financial statements are not required in the law, many UMKM do not focus on preparing a good financial report. For UMKM, the profits generated can meet daily needs. Similarly, the UMKM Emir Roti who have difficulty in recording financial statements. However, Emir Roti keep records by preparing a special book to record the number of sales per day. However, the book cannot describe the financial condition of the Emir of Roti accurately. This study aims to determine the application of keunagan report recording that has been done by Emir Roti and for the sake of knowing the obstacles encountered when recording financial statements. This study uses descriptive qualitative approach. Primary data sources are interviews with UMKM owners and secondary data, namely documentation in the form of financial statements. The results showed that Emir Roti in recording its financial statements are not in accordance with SAK-ETAP because there are still obstacles faced by one of them at least knowledge of accounting. The researcher's suggestion is for the government to make more trainings on financial statements.

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