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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 Tampilan Produk Dan Gratis Ongkir Terhadap Pembelian Impulsif Produk Fashion Dengan Diskon Sebagai Variabel Moderating (Studi Kasus : Mahasiswa Program Studi Ekonomi Islam Universitas Islam Negeri Sumatera Utara) Andriani, Fadilah; Bi Rahmani, Nur Ahmadi; Aslami, Nuri
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.v2i4.3769

Abstract

This study aims to find out (1) does product appearance affect the impulsive buying of fashion products (2) does free shipping affect the impulsive buying of fashion products (3) whether discounts can be a moderating variable in the effect of product appearance on impulsive buying of fashion products (4) whether Discounts can be a moderating variable for the effect of free shipping on impulse buying of fashion products. The type of research used is quantitative. The population in this study were active students of the 2018 Islamic Economics study program. The sampling technique used was purposive sampling with a total sample of 73 respondents. Data collection techniques using a questionnaire (questionnaire). The data analysis technique in this study used the interaction test or MRA with the help of SPSS 22 software. The results showed that first, product appearance had no significant effect on impulsive buying of fashion products with a significance value of 0.720 > 0.05. Second, free shipping has a significant effect on impulsive buying of fashion products with a significance value of 0.006 <0.05. Third, the interaction between product displays and discounts has no significant effect on impulse buying of fashion products. That is, discounts are not able to moderate the effect of product appearance on impulse buying of fashion products with a significance value of 0.889 > 0.05. Fourth, the interaction between free shipping and discounts has a positive and significant effect on impulse buying of fashion products. That is, discounts are able to moderate and strengthen the effect of free shipping on impulse buying of fashion products with a significance value of 0.001 <0.05.
Analisis Kebijakan Produk Dalam Perkembangan Pemasaran Global di Indonesia Suhairi, Suhairi; Hidayat, Alfy; Yasmita, Hafsyah; Surya Sirait, Mentari Kinanti; Reitandi, Reitandi
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.v2i4.3759

Abstract

Currently, the development of global markets and business has become a very rapid thing for humans to do. Business people certainly need to change their minds so they can follow the existing trends in order to be able to develop their business and corporate entities as a result of business developments in the current global era. If product policy issues are checked accurately and thoroughly, it will do well; otherwise, it would be a disaster. If a product can be produced and sold on a large scale, and accepted, then it is deemed technically feasible. So this research will focus on the study of product policy analysis in the development of global marketing in Indonesia.
Pengaruh Shopee Paylater, Endorsment, Dan Sikap Tabzir Terhadap Impulse Buying Pada Produk Kosmetik Khoiriah Amalia Siregar; Tuti Anggraini; Atika Atika
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.v3i1.3772

Abstract

Nowadays, it is not uncommon for students to collect various beauty products so that from day to day the existing cosmetic products are also more varied and increasingly in demand. In determining a suitable product, of course, students tend to choose randomly without first finding out which product they need. So the student will buy the same type of product more than one to try it first and then will determine which product is more suitable for him. In this case, the characteristics of unplanned purchases (impulse buying) are caused by the stimulation of the shopping environment, such as the ease of online shopping payment methods with one of the shopee paylater applications, and also due to the superiority of the products delivered in cosmetic product endorsement ads, consumers will be willing to sacrifice something to get the cosmetic products they want instead of the cosmetic products they need. This study used a survey method by distributing questionnaires to 107 respondents. Sampling technique in this study is probability sampling. The analysis used in this study is a multiple linear regression analysis. The results showed that partially variable shopee paylater (X1), endorsement (X2), and attitude tabzir (X3), significant effect on impulse buying on cosmetic products among students of the Faculty of Economics and Islamic Business UINSU because significant value < 0.05. This obtained a significant value of shopee paylater 0.042, endorsement 0.004, and tabzir attitude 0.017. The effect of shopee paylater variables partially on student buying interest is 31.0%, endorsement variables are 28.2%, and tabzir attitude variables are 23.8%. Simultaneously variable shopee paylater (X1), endorsement (X2), and attitude tabzir (X3). Significant effect on the buying interest of students of the Faculty of Islamic Economics and business with a significant value of 0.000 < 0.05 and the effect of 41.9%.
Pengaruh Citra Merek, Harga Dan Distribusi Terhadap Keputusan Pembelian Minyak Goreng Sunco (Studi Kasus : Pada Ibu Rumah Tangga di Kota Langsa) Sari, Indah Permata; 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.v2i4.3755

Abstract

The purpose of this study was to determine the effect of brand image, price, and distribution on purchasing decisions of Sunco cooking oil for housewives in Langsa City. The sample used is 96 respondents. The data analysis method is multiple linear regression analysis, t test, F test, and coefficient of determination test. The regression equation in this study is Y = 3.408 + 0.256X1 + 0.302X2 + 0.391X3. From the t test, it can be explained that brand image, price, and distribution have a significant effect on purchasing decisions. From the F test, it can be explained that brand image, price and distribution have a significant effect on purchasing decisions.
Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa FEBI UINSU Dalam Menggunakan Uang Elektronik Pada Aplikasi Dana ‘Alimah, Nur; Marliyah, Marliyah; Fadhila Rahma, Tri Inda
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.v2i4.3801

Abstract

The development of Information Technology and communication affects changes in the way of transactions, from the payment system using cash itunai Ike payment instrument inon itunai i(electronic ipayment isystem). this article provides acceleration in ibertransaction iterhadap imasyarakat iluas ipada umum. The use of an effective electronic ipayment system will have an impact on the reduced use of iunai I iignifikan money in itransaksi imahasiswa. This study aims to determine the influence of various expectations of work, business expectations and social influence on student interest in using the iDANA application. this research uses an analytical approach with a population of i5. 014 and uses icluster irandom isampling technique, which means that the use of random sampling is done by sending iform filling I random isesioner ike I the Ifebi iuinsu student image. isampled in this research i98 number iorang imahasiswa iFEBI iUINSU. The results of the research showed that isimultan using iuji if ivariable iEkspektasi performance, iekspektasi iUsaha idan I isosial ikerpaktur isignifkan iterhadap imahasiswa iFEBI iuinsu iekspektur iaplikasi iDANA. Iexpektasi performance imemiliki I influence ipositif iterhadap iMinat iminat iminat iminat iminat I0,320, iexpektasi performance imemiliki ipositif iterhadap iminat iminat I0, 320, iexpektasi iUsaha imemiliki inisai ipositif iterhadap Iminat iminat I0, 203. With this ir iSquare isebesar i0, 636 which means that the expectations of work, business expectations and social influence affect the interest of Ifebi iuinsu students isebesar i63, 6%.
Analisis Pengaruh Biaya Premi Asuransi Jiwa Syariah Dan Beban Klaim Terhadap Laba Perusahaan Pada PT. Asuransi Takaful Keluarga Alwi, Fachri; Yusrizal, Yusrizal; Atika, Atika
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.v2i4.3802

Abstract

This study aims to find out how much influence the cost of ipremiasuransi ijiwa isyariah idan Iban iklaim iterhadap ilaba iperusahaan iperusahaan iTakaful iKeluarga. the type of research I used was quantitative descriptive research, the technique of collecting data on this research I was using the documentation technique I took from iweb i family insurance company, and the sample I used i16 monthly financial report. The data testing techniques used in this study include sumyclassical testing, multiple ilinear regression testing and hypothesis testing using the iSPSS program.The results of this study show that the iparsial ipremi costs affect positively and significantly against the company's iLaba I0.048 I<0.05 I and the burden of claim I do not affect positively and do not significantly affect the company's Laba I0. 482 I> i0. 05. isimultan isimultan iBiayaPremi idan iburban I claim iberpengaraan ibersama ITER iterhadap iLaba iperusahaand dengan ini isignifikansi i0,002 I< i0, 05. iDan iUji iR iSquare ipremi Idi costsidanburban iKlaim imempengarau iLaba iperusahaan isebesar i62% ipada iPT. family insurance.
Pengaruh Norma Subjektif dan Persepsi Manfaat Terhadap Intensitas Menggunakan Fintech Payment dengan Sikap Pengguna Sebagai Variabel Intervening (Studi Kasus: Mahasiswa Fakultas Ekonomi dan Bisnis Islam UIN Sumatera Utara) Tanzila Arifah Putri; Nurbaiti Nurbaiti; Juliana Nasution
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.v3i1.3811

Abstract

This study aims to analyze the effect of subjective norms and perceptions of benefits on the intensity of using fintech payment intervened through user attitude variables. The type of research used that is used is quantitative research with causality research design.The population in this study amounted to 3973 respondents.By using non-probability sampling sampling technique, a sample of 98 people was taken using slovin formula.The data analysis technique used is path analysis. The results showed that partially subjective norm variables had no significant effect on the intensity of using fintech payment, but the perception of benefits and user attitudes had a significant effect on the intensity of using fintech payment. Subjective norm variables affect user attitudes, while the perception of benefits does not affect user attitudes. When intervened with user attitude variables, subjective norm variables affect the decision intensity of using fintech payment. While the perception of benefits does not affect the intensity of using fintech payment.As well as subjective norms, perceptions of benefits and user attitudes simultaneously affect the intensity of using fintech payments.
Pengaruh Periklanan Dan Personal Selling Terhadap Keputusan Pembelian Skincare Tabita Di Kota Langsa Auvitta, Yosi; Junaida, Erni; Indah, Dewi Rosa
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.v2i4.3830

Abstract

This study aims to examine the impact of advertising and personal selling on the purchasing decisions of Tabita Skincare in Langsa City. This survey uses a sample of 96 respondents. The analytical method used is multiple linear regression analysis, t-test, F-test, and coefficient of decision analysis. Total t-test proves that advertising factor has no significant impact on purchasing decisions for Tabitha Skin Care in Langsa City, and personal selling has a significant impact on purchasing decisions for Tabitha Skin Care in Langsa City. Total F test proves advertising and personal selling factors simultaneously significant effect on purchasing decisions for tabitha skin care in Langsa City. The results of the coefficient of determination test yielded a value of 0,744 or 74,4% of the advertising and personal selling variables influencing the purchasing decision of skin care, while the remaining 25,6% was influenced by other variables not examined in this study.
Pengaruh Pemeliharaan Mesin Kerja Dan Pesediaan Bahan Baku Terhadap Proses Poduksi Dengan Kualitas Bahan Baku Sebagai Variabel Moderating (Studi Kasus : Home Industry Mebel Lia Pabot Kec. Percut Sei Tuan) Wahidah, Nurul; Bi Rahmani, Nur Ahmadi; Yanti, Nursantri
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.v2i4.3833

Abstract

The purpose of this study was to analyze the effect of maintenance of working machines, Raw Material Inventory with Quality of Raw Materials as a Moderating Variable in the home industry furniture lia furniture on production levels. Indonesia is one of the largest archipelagic countries in the world, Indonesia has more than ten thousand islands which have abundant natural resources. The potential of forest products in Indonesia can be said to have the opportunity to become the most important economic sector for the country. One sector that is directly related to the utilization of forest products is the industrial sector. The furniture industry is one of the prima donnas for certain areas, especially in Percut Sei Tuan District, recently the furniture industry has been in the spotlight in various regions, even though the furniture industry has experienced ups and downs due to competition with imported products. Based on the production factors which consist of several indicators, one of which is the maintenance of work machines and the supply of raw materials with the quality of raw materials, they have a quite influential role in the production process in any industry. The aim of this research is to find out, analyze to understand its effect on the production process.
Pengaruh Harga, Kualitas Barang Dan Brand Image Terhadap Keputusan Pembelian Konsumen Di Toko Andre Sabungan Nasution, Meisa Fitri; Febriani, Budi
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.v2i4.3854

Abstract

A business that is quite in demand is the clothing business. The need for clothing today is very important for humans. A person can look fashionable and more confident if they wear good clothes. In Indonesia, the fashion business is growing rapidly, as seen from the many stores and distributions that sell various kinds of clothing. Along with the development of the type of clothing, the competition for profits and customers is also increasing. Toko Andre is a type of trading business engaged in fashion and household needs, where this store sells women's, men's and children's clothing also sells other household needs, this study focuses on fashion. This business has many competitors with the same type of business, for it to influence consumer purchasing decisions is very necessary in the progress of this business, Andre stores must pay attention to how to attract consumers. Researchers see that there are several things that need to be considered to attract consumers, so that consumer purchasing decisions become more improved, such as price, product quality and brand image. These factors can be used as a strategy to improve consumer purchasing decisions in the face of competition and the sustainability of Andre's store business during this pandemic, especially.

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