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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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Analisis Laporan Keuangan Untuk Menilai Kinerja Usaha Koperasi Jasa Karyawan Nusa Tiga Unit PISMK Budi Dharma; Afdillah Nur Aisyah Sinaga; Grace Amalia Tondang
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.v3i1.3717

Abstract

Cooperative financial performance analysis aims to see how the financial position of cooperatives is. Through historical data or financial reports that are used to view and compare individual periods from last year to the current year. The form of research used in this study is research that uses descriptive qualitative methods which describe how a real phenomenon is in accordance with the field which is carried out with actual presentation without any engineering which in this study describes the existence of financial reports used to assess an achievement. employees in the Nusa Tiga Cooperative Unit PISMK. from the results of the research that has been presented, it can be concluded that a conclusion regarding the financial performance of employee service cooperatives during the 2019-2021 financial reporting period can be assessed very well. borrowed voluntarily by members of the cooperative, this system is what causes the cooperative unit to run well and can have a positive impact on society in general and members in particular.
Pengaruh Current Ratio Dan Debit To Equity Ratio Terhadap Return On Assset Pada PT. Perkebunan Nusantara IV Periode 2016-2021 Dharma, Budi; Suci, Indriani; Mahfadillah, Aninda
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.v2i3.3723

Abstract

The purpose of this study was to examine the impact of Current Ratios and target capital Adequacy Ratios on PT’s Return on assets. Nusantara Plantation IV periode 2016-2021. Use of descriptive research methods and statistical analysis with multiple linear regression tests. The results of this study show that 39,1 % has a positive and significant impact on return on assets. Target capital Adequacy has a negative impact on return on assets, which is non significant at 30,3 %. At the same time, the Current ratio and the target capital Adequacy Ratio affect the Return on investment, with a large positive impact of 86,6 %.
Pengaruh Gaya Hidup Dan Ketersediaan Produk Terhadap Keputusan Pembelian Sepatu Merek Vans Di Kota Langsa Akbar, Muhammad Agil; Junaida, Erni; Lindung Bulan, Tengku Putri
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.v2i4.3750

Abstract

This study intends to determine the effect of lifestyle and product availability on the decision to purchase Vans brand shoes in Langsa City. The number of samples in this study were 96 respondents. In this study using an analytical method consisting of multiple linear regression analysis, t test, F test and the coefficient of determination (adjusted r2). From the research results, it was found that the regression equation Y = 2.193 + 0.829 X1 + 0.377 X2, this means that a constant value of 2.193 indicates the value of the purchase decision before being influenced by lifestyle variables and product availability. The results of the t test stated that the lifestyle variable (X1) had a significant effect on the decision to purchase Vans brand shoes in Langsa City with a tsig value of 0.000 > 0.05, the product availability variable (X2) had a significant effect on the decision to purchase Vans brand shoes in Langsa City with tsig value of 0.011>0.05. The results of the F test stated that lifestyle and product availability simultaneously had a significant effect on purchasing decisions for Vans brand shoes in Langsa City, the Fsig value was 0.000 <0.05. The results of the coefficient of determination test (adjusted r2) show that lifestyle and product availability variables influence the decision to purchase Vans brand shoes in Langsa City by 63.9% and the remaining 36.1% is influenced by other variables such as product quality, brand image and others.
Pengaruh Customer Satisfaction Dan Customer Experience Terhadap Minat Beli Ulang Garnier Men Di Kota Langsa Fadly, M.; Lindung Bulan, Tengku Putri; Amilia, Suri
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.v2i4.3751

Abstract

This study aims to determine the effect of customer satisfaction and customer experience on the intention to repurchase Garnier Men in Langsa City. The sample in this study amounted to 96 respondents. The data analysis method used multiple linear regression analysis, t test, F test, and analysis of the coefficient of determination (adjusted R2). Customer satisfaction has a significant effect on the intention to repurchase Garnier Men in Langsa City, where from the t-test the t-sig value is 0.001. Customer Experience has a significant effect on the intention to repurchase Garnier Men in Langsa City, where from the t-test the t-sig value is 0.000. Customer Satisfaction and Customer Experience simultaneously have a significant effect on the intention to repurchase Garnier Men in Langsa City, where from the F test the F sig value is obtained. 0.000 < 0.05. From the coefficient of determination analysis, it is known that the variables of customer satisfaction and customer experience affect the buying interest of Garnier Men in Langsa City by 63.8% while the remaining 36.2% is influenced by other variables outside this research model.
Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan PT. Nestle Dharma, Budi; Siregar, Dedy Rahman
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.v2i4.3760

Abstract

PT Nestle is a multinational food and beverage manufacturer headquartered in Vevey, Vaud, Switzerland. There are many products from the famous Nestle, including Nespresso, Kit Kat, Smarties, Nesquik, Stouffer's, Vittel and Maggi. Nestle has 447 factories, operates in 189 countries, and employs approximately 339,000 people. As a large company, of course Nestle of course has internal and external financial statements. In this case the company can use ratio analysis to the financial statements.This can be reflected in a report that describes the development of the company's financial performance in a certain period. These reports are commonly called financial statements. In order for financial statements to be meaningful to interested parties, it is necessary to conduct a relationship analysis of the items in the financial statements, which is often called Financial Statement Analysis. The purpose of this study, to determine how the financial performance of PT. Based on the analysis of profitability ratios, liquidity ratios, solvency ratios and the company has sufficient ability to take action in guaranteeing and paying off debts to creditors, and for the results of other business financial ratio analysis can be done. used as a benchmark for investors in investing funds into the company.
Pengaruh Brand Awareness Dan Brand Trust Terhadap Pengambilan Keputusan Pembelian Produk Mie Instan Indomie Di Kota Langsa Fitriya, Nur; Indah, Dewi Rosa; Safrizal, Safrizal
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.v2i4.3756

Abstract

This study aims to determine1 the effect of brand awareness and brand trust on purchasing decisions of Indomie instant noodle products in Langsa City. The sample in this study amounted to 96 respondents. The data analysis method used multiple linear regression analysis with the regression equation, namely Y = 5.199 + 0.150X1 + 0.751X2 + 0.310X3. From the t test, it is known that brand awareness and brand trust partially have a significant effect on purchasing decisions for Indomie instant noodle products in Langsa City. From the F test, it is known that brand awareness and brand trust simultaneously have a significant effect on purchasing decisions for Indomie instant noodle products in Langsa City. Brand awareness and brand trust affect the purchase decision of Indomie instant noodle products in Langsa City by 58.6%, while the remaining 41.4% is influenced by other variables outside this research model.
Manajemen Tenaga Kependidikan di SMP IT ULIL ALBAB Pematang Siantar Uchrowi Nasution, Fairuza Nur; Darmansyah, Tengku
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.v2i4.3764

Abstract

This study discusses the application of Education Personnel Management in SMP Islam Terpadu Ulil Albab Pematang Siantar. The research method used is quantitative research. Researchers process and analyze the data that has been obtained in the field by using Miles and Huberman analysis models and testing the validity of the data used by researchers, namely triangulation of sources, methods, and time. The results of the research that researchers have been able to in the field show that, the implementation of the management of educational personnel in SMP it Ulil Albab Pematang Siantar has been well applied in accordance with the theory of planning and analysis, then hold recruitment and selection properly, implement the introduction, placement, and dismissal in accordance with the procedures, conduct training and development, provision of compensation or Remuneration, and termination of the appropriate relationship between theory and application applied in SMP IT Ulil Albab Pematang Siantar, The performance of employees at SMP it Ulil Albab Pematang Siantar has been very good. as evidenced by the increasing number of applicants for new prospective students in each new school year and the achievements achieved by their students prove that teachers and employees at SMP it Ulil Albab Pematang Siantar have a good performance., The supporting factors for the implementation of the implementation of Education Personnel Management in SMP it Ulil Albab Pematang Siantar run successfully because employees get good attention such as the fulfillment of facilities and infrastructure to support the teaching and learning process to run effectively and efficiently, the fulfillment of employee rights, and the fulfillment of the welfare of employees. There is no considerable obstacle in the implementation of Education Personnel Management in SMP it Ulil Albab Pematang Siantar.
Pengaruh Keragaman Produk Dan Digital Marketing Terhadap Minat Beli Konsumen Pada Ms Glow Di Kota Langsa Wahyuni, Rahmi; Lindung Bulan, Tengku Putri; Amilia, Suri
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.v2i4.3757

Abstract

 This study aims to determine the effect of product diversity and digital marketing on consumer buying interest at MS GLOW in Langsa City.  This study used a sample of 96 respondents who used MS GLOW products in Langsa City.  This study uses a quantitative approach obtained by distributing questionnaires using a Likert scale.  The method used is multiple linear regression equation, t test, F test and coefficient of determination test.  The results of the t test prove that product diversity has a significant effect on buying interest, digital marketing has a significant effect on buying interest at MS GLOW in Langsa City.  The results of the F test state that product diversity, and digital marketing have a significant effect on buying interest at MS GLOW in Langsa City.  The result of the coefficient of determination test (Adjusted R²) has a value of 0.368 or 36.8% affecting the buying interest of MS GLOW in Langsa City.  While 63.2% is influenced by other variables not examined such as price quality, promotion, brand image.
Pengaruh Perilaku Konsumtif, Pemberian Reward, Redibilitas Platform Terhadap Keputusan Penggunaan E-Wallet Pada Transaksi E-Commerce Dengan Kemudahan Penggunaan Sebagai Variabel Moderating (Studi Kasus : Mahasiswa FEBI UIN Sumatera Utara) Wahyu Sahara Ramadhana Manurung; Nur Ahmadi Bi Rahmani; Nuri Aslami
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.v3i1.3768

Abstract

The purpose of this research is to find out whether consumptive behavior, giving reward, credibility platform effect on decisions usage e-wallet on transactions e-commerce with ease of use as a variable moderating. This type of research is quantitative. Data collection techniques using a questionnaire (questionnaire). The sampling technique of this study uses Purposive Sampling with a total of 98 respondents. Data analysis technique using test Moderated Regression Analysis with the help of IBM SPSS application Statistic 26.0. The research results show: first, consumptive behavior has a significant effect on the decision to use e-wallet LinkAja with a significance of 0.001<α0.05.Second, gift reward no significant effect on the decision to use e-wallet LinkAja with a significance of 0.199>α0.05.Third, credibility platform significant effect on the decision to use e-wallet LinkAja with a significance of 0.012<α0.05.Fourth, Consumptive Behavior, Giving Reward, Credibility Platform simultaneously significant effect on the decision to use e-wallet LinkAja with a significance of 0.000<α0.05.Fifth. Ease of use is able to moderate the effect of consumptive behavior on usage decisions-wallet LinkAja with a significance of 0.024<α0.05. Sixth, ease of use was unable to moderate the effect of administration reward on usage decisions-wallet LinkAja. with a significance of 0.085<α0.05. Seventh, ease of use is able to moderate the influence of the credibility platform on usage decisions-wallet LinkAja with a significance of 0.024<α0.05.
Pengaruh Desain Kemasan, Word of Mouth, Dan Harga Terhadap Keputusan Pembelian Cimory Yogurt Squeeze (Studi Kasus : Pada Mahasiswa Universitas Samudra) Julianti, Safitri; Indah, Dewi Rosa; Safrizal, Safrizal
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.v2i4.3758

Abstract

The purpose of this study was to determine the effect of packaging design, word of mouth, and price on the purchasing decision of Cimory Yogurt Squeeze. 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. From multiple linear regression analysis, the regression equation Y = 4.160 + 0.273X1 + 0.320X2 + 0.155X3. From the t-test, it is known that the packaging design, word of mouth and price partially have a significant effect on purchasing decisions for Cimory Yogurt Squeeze at Samudra University students. From the F test, it is known that the packaging design, word of mouth and price1 simultaneously1 have a significant effect on the purchasing decision of Cimory Yogurt Squeeze at Samudra University students1

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