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Syaiful Zuhri Harahap
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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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Analisa Rasio Laporan Keuangan Untuk Menilai Kinerja Perusahaan PT. Trimuda Nuansa Citra Tbk Budi Dharma; Raudah Azzahra Manurung; Vina Rahmanda
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.v3i1.3735

Abstract

This study aims to identify and explain the analysis of the financial statements of PT. Trimuda Nuansa Citra described the emergence of the Covid-19 pandemic in its early days, so that the problems faced and how to overcome them were known. As a collection in this study are the financial reports for 2019 to 2021 with samples in the form of financial reports for the period 31 December 2019 to 31 March 2020 and 31 December 2020 to 31 March 2021. The financial reports were obtained from the web idx.com. The object under study is PT Trimuda Nuansa Citra Tbk. To measure TNCT, namely the ratio of liquidity, solvency and profitability.
Analisis Kinerja Likuiditas Koperasi Simpan Pinjam Jaya Utama Berdasarkan Tata Kelola Kas, Piutang, Dan Modal Kerja Dharma, Budi; Viantika, Dinda Savira; Lestari, Sri
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.v2i3.3720

Abstract

This study makes use of a case study, which is research done directly to gather more precise data, and the outcomes of the research are solely related to the item under examination. To determine the effect of each variable on an individual variable, the data analysis in this study employs dynamic analysis, i.e., analyzing the ratios between accounts contained in the financial statements over multiple periods, also known as cooperative ratio analysis using liquidity ratio analysis. Good management of cash, receivables, and working capital helps maintain cooperative liquidity simultaneously. This is demonstrated by the findings of ratio analysis and the fact that each variable has a substantial effect on cooperative liquidity. In this study, the authors suggest that cooperatives continue to enhance member services and reduce the age of accounts receivable to prevent uncollectible accounts and bad debts.
Determinasi Organizational Citizenship Behavior (OCB) dan Loyalitas Karyawan: Analisis Pengetahuan, Komitmen Organisasi dan Motivasi Kerja (Studi Literature Review) Charli, Chintya Ones; Mahzum, Muhammad
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.v2i4.3725

Abstract

Article literature Review the effect of knowledge, organizational commitment and work motivation on Organizational Citizenship Behavior (OCB)and Employee Loyalty is a scientific article that aims to build a hypothesis of inter-variable influence research that will be used in subsequent research, within the scope of Human Resource Management. The method of writing this Literature Review article is the library research method, which is sourced from online media such as Google Scholar, Mendeley and other academic online media. The results of this Literature Review article are: 1) knowledge affects Organizational Citizenship Behavior (OCB); 2) organizational commitment affects Organizational Citizenship Behavior (OCB); 2) work motivation affects Organizational Citizenship Behavior (OCB); 4) knowledge affects employee loyalty; 5) organizational commitment affects employee loyalty; 6) work motivation affects employee loyalty.and 7) Organizational Citizenship Behavior (OCB) affect employee loyalty.  Selaian of these three exogenous variables that affect the endogenous variables Organizational Citizenship Behavior (OCB)and employee Loyalitystill many other factors among which are variables Persepsidukanorganisasi, decision making, implementation, social and direction.
Analisis Laporan Keuangan Pengelolaan Limbah Kelapa Sawit Pada PT. Perkebunan Nusantara III Persero Labuhanbatu Selatan Dharma, Budi; Pratiwi, Ayu Intan; Melati, Melati
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.v2i3.3715

Abstract

Waste/garbage is a by-product or used goods that are considered no longer usable. Waste is generated by various human activities, including those related to industry, transportation, household life, and others. This research was conducted at PT. South Labuhanbatu Nusantara Plantation III (Persero). By using quantitative descriptive techniques, this research strategy. The purpose of the descriptive method is to explain or describe a situation that actually occurs in a business. The cost of handling palm oil mill waste at PT. Perkebunan Nusantara III (Persero) Labuhanbatu Selatan which is discussed by the author of the paper. Definite statistics from PT. Perkebunan Nusantara III (Persero) Labuhanbatu Selatan, which shows that this company is growing every year, is used to produce research conclusions.
Analisis Pengaruh Rasio Keuagan Dalam Memprediksi Perubahan Laba Rugi Di Masa Mendatang Dharma, Budi; Pratama Tarigan, Mhd Agung; Utami, Annisa Dwi
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.v2i4.3736

Abstract

To determine a company's growth, financial ratios are one type of analysis that must be performed. For a specific time period, the data from the financial statements include this ratio. When choosing a policy, a company's management can also use financial ratios to anticipate financial decision-making mistakes. Ratio analysis is a method for calculating and measuring financial metrics to assess a company's performance and position.Therefore, the analyst must be able to reconcile the existing factors in this period or time with future factors that may affect the financial condition or performance of the company concerned. Financial ratio analysis clearly provides many benefits for you in managing your business or company. The data obtained after carrying out a financial ratio analysis will give you an idea of how well your business plan is being executed.
Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan PT. Indofood Sukses Makmur Tbk Budi Dharma; Dwy Franadita; Raihan Sultani
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.v3i1.3721

Abstract

PT Indofood Sukses Makmur Tbk (INDF) produces sack flour, seasonings, beverages, packaging, cooking oil, processed foods, and condiments. In 1990, the company started doing business. The increase in sales is the basis for evaluating financial performance. Indofood has evolved into a full-service food solutions provider over the years, handling everything ready to sell. It is seen in the reports that show how over time, the financial performance of the business varies. Financial statements is the name given to these reports. Examination of the relationship of things in the budgetary summary or called fiscal summary investigation is essential for the monetary report to be significant to the individuals closely involved. Based on the analysis of the range of profits, the ability to meet debt repayment obligations, and debt repayment obligations, this study aims to determine whether Indofood Sukses Makmur Tbk (INDF) has sufficient capacity to guarantee and take care of obligations to banks and other business finances. the ability to meet debt repayment obligations may be used as a standard by investors when investing in an industry.
Analisis Laporan Profitabilitas Dan Resiko Keuangan PT. Riau Graindo Pekanbaru Budi Dharma; Mustafaruddin Mustafaruddin; Idham Mahrivi
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.v3i1.3726

Abstract

In this research, the object is the financial statements at PT. Riau Graindo Pekanbaru. The data drawn is based on the descriptive method, namely analyzing in the form of balance sheets and profit and loss reports, then connecting them with actual conditions and also connecting with supporting theories and carrying out internal comparisons by comparing financial ratios in each period. The form of data used by the author is secondary data, namely in the form of financial reports of PT. Riau Graindo Pekanbaru in the form of balance sheets and income statements from the period 2006,2007,2008,2009,2010. Other secondary data is in the form of company history, company profile and company organizational structure. The data collection technique used by the author is by conducting interviews, documentation, literature studies, and observation. This study aims to determine what factors cause fluctuations in the ratio of liquidity, solvency, profitability, activity at PT. Riau Graindo Pekanbaru.
Analisis Laporan Keuangan Pengelolaan Limbah Kelapa Sawit Pada PT. Perkebunan Nusantara III Persero Labuhanbatu Selatan Ashari, Fara Sofia; Amini, Aisyah; Lubis, Adlin Nahar; Silalahi, Purnama Ramadani
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.v2i3.3716

Abstract

The Mamikos application is a fairly good boarding house marketing application. However, this application has not been widely used by boarding house seekers in the city of Medan. This study aims to analyze the effectiveness of the Mamikos application in increasing visitors and boarding houses in the city of Medan. This study used a descriptive qualitative approach with data collection using in-depth interviews. Informants in this study are boarding houses in the city of Medan. The results of this study are that there are many platforms that boarding house owners can try, namely one of the best platforms is Mamikos. Using Mamikos makes it easier for boarding house owners in the city of Medan in marketing activities, room management, to property standardization in order to increase selling value. Boarding house seekers don't have to do a survey to find the place they want to live. Mamikos comes with many features provided, starting from direct bookings, chat features with tenants, digital payment methods and many other features.
Analisis Laporan Keuangan Untuk Menilai Kinerja Perusahaan PT. Telekomunikasi Indonesia Dharma, Budi; Lubis, Aulia Azmi; Hasibuan, Elda Anzeli
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.v2i3.3722

Abstract

This investigation focuses on PT Telekomunikasi Indonesia, Tbk's financial situation. After looking at the financial statements, financial ratios and the economic value added method (EVA) are used to measure it. The use of the internet and websites related to field research Data can be analyzed using quantitative data analysis. The accompanying ends can be drawn from the information examination in evaluating the monetary presentation of PT Telekomunikasi Indonesia, Tbk: 1) The organization's monetary exhibition, as estimated by proportions like liquidity, dissolvability and generally speaking benefit, obviously shows efficiency. There is still.2) Using the ratio of all positive calculation indicators to economic added value, good company products can also be identified.
Analisis Laporan Keuangan Dalam Menilai Kinerja Keuangan Industri Semen Yang Terdaftar Di Bursa Efek Indonesia (BEI) Dharma, Budi; Nafis, Fadly Abdillah; Fadillah, Aditya
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.v2i4.3727

Abstract

It is important for businesses to conduct financial performance appraisals, used to measure and evaluate financial status in general. The method used to analyze the company's financial statements is a measurement method through the ratios of liquidity, solvency and profitability used to determine the company's financial position. As well as being part of the method of assessing finances used in the balance sheet analysis method. The data used to assess performance comes from the company's financial statements that will be examined, namely PT Indocement Tunggal Prakarsa Tbk from 2010 to 2014 which will be evaluated through several ratios that will be utilized. Based on the results obtained through the discussion, the financial results of PT Indocement Tunggal Prakarsa Tbk fluctuate every year due to changes in balance sheet items such as sales, inventories, profits, and others.

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