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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 Gaya Hidup Dan Promosi Online Terhadap Keputusan Pembelian Konsumen Pada Produk Eiger Di Kota Langsa Hermawan, Ditiya; Amilia, Suri; Ardiyanti, Dyah Ayu
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.v2i3.3710

Abstract

This study aims to determine the effect of lifestyle, online promotion on consumer purchasing decisions on Eiger products in Langsa City. The sample used in this study amounted to 96 respondents. The data analysis method used multiple linear regression analysis, t test, F test, and coefficient of determination test. The regression equation in this study is Y = 4.219 + 0.330X1 + 0.294X2. Lifestyle has a significant effect on purchasing decisions on Eiger products in Langsa City as evidenced by the t test, where the t sig value is obtained. 0.023 < 0.05. Online promotion has a significant effect on purchasing decisions on Eiger products in Langsa City as evidenced by the t test, where the t sig value is obtained. 0.035 < 0.05. Lifestyle, online promotion and brand trust simultaneously have a significant effect on purchasing decisions on Eiger products in Langsa City as evidenced by the F test, where the F sig value is obtained. 0.000 < 0.05. From the coefficient of determination test, it is known that the Adjusted R Square value is 0.604. That is, the variables of lifestyle, online promotion and brand trust affect purchasing decisions on Eiger products in Langsa City by 60.4%, while the remaining 39.6% is influenced by other variables outside this research model.
Pengaruh E-WOM Dan Kualitas Pelayanan Terhadap Pengguna Jasa Send Delivery Di Kota Langsa Muhammad Raffi; Erni Junaida; Rahmi Meutia
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3687

Abstract

The purpose of this study is to explain the effect of E-WOM, and service quality on the use of Send Delivery services in Langsa City. This survey was conducted to users of Send Delivery services in the city of Langsa. This type of research uses quantitative. The sampling technique used purposive sampling with a sample size of 96 respondents. The data collection method used a questionnaire with a Likert scale. The data analysis method used in this study is multiple linear regression analysis using a significant level of 0.05. The results show that E-WOM and service quality have a significant positive effect on users of Send Delivery services with an R Square of 0.438 meaning that E-WOM and service quality affect users of Send Delivery services in Langsa City by 43.8%, while the remaining 0.562 or 56. ,2% of Send Delivery service users in Langsa City are influenced by other factors such as promotion, brand image, price and others.
Pengaruh Varian Produk Dan Brand Image Terhadap Keputusan Pembelian Teh Pucuk Harum Di Kota Langsa Nanang Waluyo; Suri Amilia; Muhammad Rizqi Zati
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3711

Abstract

This study aims to determine the effect of product variants and brand image on purchasing decisions of Pucuk Harum Tea in Langsa City. This study used a sample of 96 respondents who are consumers of Pucuk Harum Tea in Langsa City. Methods of data analysis using multiple linear regression equations, t test, F test and test the coefficient of determination. The results of this study show Y = 12.518 + 0.584X1 + 0.332X2. The results of the t test stated that product variants had a significant effect on purchasing decisions and brand image had a significant effect on purchasing decisions for Pucuk Harum Tea in Langsa City. The results of the F test stated that product variants and brand image had a significant effect on purchasing decisions for Pucuk Harum Tea in Langsa City. The results of the coefficient of determination test (Adjusted R2) obtained a value of 0.351 or 35.1% product variants and brand image can explain the purchase decision variable while the remaining 64.9% is influenced by other variables such as: cultural, social, personal, psychological factors and marketing mix .
Analisis Peran Bank Indonesia Dalam Pengembangan Umkm Di Kancah Internasional Syahriani, Novita; Siregar, Ashabul Jannah; Nasution, Wanhar
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.v2i3.3688

Abstract

The purpose of this study is to find out what the role of Bank Indonesia is in developing MSMEs on the international stage and also explore the potential of MSMEs at the North Sumatra Creative Work event to further synergize in the future in colonizing crafts and crafts in Indonesia, especially in North Sumatra. The method used is the descriptive-qualitative method, which is carried out by interviews and direct observation at the KKSU event. The findings from this study are that KKSU is one of the events that awakens and develops MSMEs in North Sumatra, and with this KKSU, MSMEs need not be afraid anymore of introducing their production to the international scene. MSMEs at the KKSU event, whether they are assisted by Bank Indonesia or not, are still embraced, both in sales and in the development of the MSMEs themselves. The role of Bank Indonesia has influenced MSMEs in North Sumatra, and with the KKSU event, it is hoped that all MSMEs in North Sumatra will be more thorough and proficient in the realm of craftsmen to be introduced more locally and internationally.
Analisis Supply Chain Management Menggunakan Metode Value Stream Mapping (VSM) (Studi Kasus : Kinara Bakeri Kota Binjai) Br Sembiring, Latifah Hanum; Chandra, Riny; Safrizal, Safrizal
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.v2i3.3712

Abstract

This study aims to find out how the flow of supply chain management in Kinara Bakeri, Binjai city, whether there is waste or not, the method used in this study is a qualitative method using VSM (value stream mapping) measuring instruments. The object in this study is Kinara Bakeri in the city of Binjai which has been established for 29 years. Data collection methods through interviews, direct observation and documentation. The results of this study found a total lead time value of 671 minutes, a waiting time value of 145 minutes, with a VA (Value Added) value of 181 minutes and an NVA (Non Value Added) value of 353 minutes and a PCE (process cycle efficiency) value of 26.9%, which means kinara Bakeri's supply chain management is included in the un-lean category because the PCE value is less than 30%. 
Pengaruh Keragaman Produk, Harga Dan Kualitas Pelayanan Terhadap Kepuasan Konsumen Brandan Donuts Di Pangkalan Berandan Muhammad Tulus Pekerti; Erni Junaida; Rahmi Meutia
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3707

Abstract

This study aims to determine the effect of product diversity and price on consumer satisfaction of Brandan Donuts in Pangkalan Berandan. This study used a sample of 96 respondents with a minimum purchase frequency of two or more times. The method of analysis used multiple linear regression, t test, F test and coefficient of determination test. The results of this study show Y = 5.484 + 0.612X1 + 0.313X2. The results of the t test show that the product diversity factor has a significant effect on consumer satisfaction of Brandan Donuts in Pangkalan Berandan, price has a significant effect on consumer satisfaction of Brandan Donuts in Pangkalan Berandan. The results of the coefficient of determination test (adjusted R2) obtained a value of 0.556 or 55.6%, this means that product diversity and price variables affect Brandan Donuts consumer satisfaction in Pangkalan Berandan. While the remaining 44.4% is influenced by other variables not examined in this study.
Pengaruh Kualitas Pelayanan Dan Harga Terhadap Kepuasan Pelanggan Hemat Laundry Tanjung Pura Audri Pratiwi; Suri Amilia; Rahmi Meutia
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3713

Abstract

This study aims to determine the effect of service quality, price, simultaneously on customer satisfaction at Tanjung Pura Laundry Savings. The sample used in this study amounted to 96 respondents. The data analysis method used multiple linear regression analysis, t test, F test, and coefficient of determination test. The regression equation in this study is  Y = 3,820 + 0,115X1 + 0,190X2. Service quality has a significant effect on customer satisfaction at Tanjung Pura Laundry Savings, where from the t test results, the t sig value is satisfaction at Tanjung Pura Laundry, where the t test results obtained the t sig value. and location simultaneously have a satisfaction at Tanjung Pura Laundry Savings, where from the F test the F value of sig is obtained. 0.000 < 0.05. From the coefficient of determination test it can be explained that service quality, price, affect customer satisfaction at Tanjung Pura Laundry Savings by 59,4%, while the remaining 40,6% is influenced by other variables outside this research model.
Analisis Laporan Keuangan Sebagai Alat Untuk Mengukur Kinerja Keuangan Pada Raihan Bakery And Cake Shop Jl. Denai No. 181C Medan Dharma, Budi; Septia, Windy; Lubis, Suci Arifah
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.v2i4.3728

Abstract

Businesses in the food manufacturing sector are Raihan Bakery and Cake Shop Jl. Denai No. 181 C Medan. Various types of bread are produced by Raihan Bakery Cake Shop Medan which also operates shops where customers can buy the company's goods. The purpose of this research is to find out the analysis of financial statements so far which should be used as a tool to measure financial performance at Raihan Bakery and Cake Shop Jl. Denai No. 181 C Medan. The findings show Raihan Bakery and Cake Shop Jl. Denai No. 181 C Medan that until now to measure the level of success of a business that has only been carried out in a straightforward manner is by looking at the financial reports presented each period. This was actually done after analyzing financial statements using financial ratios because it was reported that liquidity contributed to good performance, solvency and profitability, while activity and expansion were blamed for poor performance levels. By directly looking at the financial reports from Raihan Bakery and Cake Shop, data for field studies was immediately collected. The research was carried out by means of observation, namely through direct observation in a more in-depth and comprehensive manner towards the object of research. Make direct observations of Raihan Bakery and Cake Shop's financial reports and gather important information using the company's financial reports for 2020, 2021 and 2022.
Pengaruh Current Ratio (CR) Dan Debt To Equity Ratio (DER), Terhadap Return On Assets (ROA) Pada PT. PP London Sumatra Indonesia Tbk Periode 2016-2021 Dharma, Budi; Nasution, Muhammad Iqbal; Fachrezi, Harahap Adrie
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.v2i3.3718

Abstract

This study aims to learn more about how PT's Return on Assets (ROA) is affected by the Debt to Equity Ratio (DER) and Current Ratio (CR). PP London Sumatra Indonesia Tbk will also use saturated sampling to select a population sample from 2017 to 2021. Five-year financial statements' data are analyzed using multiple linear regression. According to this study, the correlation between Current Ratio and Return on Assets is -0.696, or 48.5 percent. The Obligation to Value Proportion has a relationship with a Return on Resources of 0.209 or nothing, which corresponds to an impact commitment of 4.4 percent. The Current Ratio and Debt to Equity Ratio have an effect on Return on Assets with the regression equation ROA = 32.671 – 9.063 (CR) + 51.986 (DtER), a perfect correlation of 0.875, and a contribution of 76.6%.
Analisis Laporan Keuangan Berdasarkan Rasio Profitabilitas Untuk Menilai Kinerja Keuangan UMKM Zieffa Bakery Layla Nurul Sakinah; Putri Salsa Nabila; Budi Dharma
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3724

Abstract

Financial statements are the final product of an accounting process that functions as a channel of information and communication between internal parties (businesses) and external parties or other parties interested in data or reports from the company's operational operations presented. The financial statements consist of three lists: a balance sheet, an income statement, and a list of retained earnings. Companies need to understand their financial condition and performance in order to survive, develop, and develop. The study tries to determine the exact way in which a proper analysis of the state of the company and financial performance is also required. By utilizing the balance sheet and income statement as financial statements, this study seeks to evaluate the financial performance of Zieffa Bakery's MSMEs. A qualitative descriptive research design was used for this study. Based on the review of the data and the debates that followed, it can be concluded in some respects that Zieffa Bakery's financial performance has produced enough improvement every ratio and every year. Except for 2020, which was prone to fall due to the Covid-19 virus, so sales were significantly reduced.

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