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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 Pembelajaran Student Team Achievement Division Menggunakan Media Puzzle pada Mata Pelajaran IPS Materi Kegiatan Perdagangan Serta Pengaruhnya Terhadap Indonesia dan Asean Terhadap Hasil Belajar Siswa Kelas VIII SMP Nurul Hadina Tambunan, Irma Chairani; Imsar, Imsar
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.v3i1.3977

Abstract

This research was conducted in order to see the effect of student team achievement division learning using puzzle media on social studies subjects on trade activities and their influence on Indonesia and Asean on student learning outcomes in class VIII SMP Nurul Hadina. This research is a quantitative study, emphasizing data processing in numerical form (numbers) and data processing techniques in this study using the SPSS version 21 application. The sample in this study was class VII SMP Nurul Hadina as the population. This research took place in class VIII Al-Hakim and VIII Al-Wassi'. The sampling technique used was cluster random sampling, the Al-Wassi' class served as the experimental class, while the Al-Hakim class served as the control class. This research data collection used a test instrument totaling 20 questions which were distributed to students. The data were then analyzed using descriptive statistical analysis and inferential statistics (t-test). From the research that has been done it proves that there is a significant influence on social studies learning outcomes of students between the control and experimental classes. The average value of the experimental class was 82.00 while the control class was 61.33. And data analysis using the t-test obtained T_count = 36.874 greater than T_table = 1.671 with a significant level of 0.05. In accordance with the hypothesis testing, it proves that there is a significant influence on the implementation of student team achievement division learning using puzzle media in the social studies subject matter of trading activities and its influence on Indonesia and Asean on the learning outcomes of class VIII students of SMP Nurul Hadina.
Fungsi Manajemen Pengawasan Dalam Laporan Pertanggung Jawaban Keuangan Bantuan Hibah Biro Kesra Sumatera Utara Harahap Adrie Fachrezi; Annio Indah Lestari 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.v3i1.3989

Abstract

The purpose of this research is to study and analyze the function of effective supervisory management in the North Sumatra Bureau of Public Welfare Grant Financial Accountability Report. This study aims to evaluate the effectiveness of the existing control system, identify the factors that influence the success of supervision. By understanding effective controls and the factors that influence them, we can improve their controls and reduce the risk of fraud and other violations, as well as improve overall organizational performance.
Analisis Faktor Yang Mempengaruhi Minat Nasabah Dalam Menggunakan Pembiayaan Murabahah Di BMT Anugrah Kecamatan Batang Kuis Kabupaten Deli Serdang Hasibuan, M. Yusuf; Fadhila Rahma, Tri Inda; Armayani Hasibuan, Reni Ria
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.v3i1.3967

Abstract

This study aims to determine the effect of Service, location and promotion of customer interest using murabahah financing at BMT Anugrah Batang kuis. This type of research is a qualitative research with the source data used is primary data. Samples were selected using the slovin formula, the number of samples in this study was 40 respondents using data processing and analysis techniques, multiple linear regression analysis, classical assumption Test and hypothesis test. The Program used for calculations using SPSS version 25 and then the results of the SPSS is interpreted. Partially Service significantly positive effect on customer interest in using murabahah financing in bmt anugrah Batang kuis district deli serdang. This is evidenced by the value of sinifikansi 0,001 < 0,05 and the value of thitung 2,432 > ttable 1,68830, partially location significant positive effect on customer interest in using murabahah financing in bmt anugrah Batang kuis district deli serdang. This is evidenced by the value of sinifikansi 0,000 < 0,05 and the value of thitung 2,112 > ttable 1,68830. Partially, the promotion has a significant positive effect on customer interest in using murabahah financing in bmt anugrah batang kuis district deli serdang regency. This is evidenced by the value of sinifikansi 0.000 < 0.05 and the value of thitung 1.900 > ttable 1.68830. Simultaneously service, location and Promotionsignificant influence on customer interest in using murabahah financing in bmt anugrah batang kuis district deli serdang. This is evidenced by the significance value of 0.001 < 0.05 and the value of F count 5.265 > F Table 2.860.
Pengaruh Kualitas Pelayanan, Insentif Karyawan, Dan Pengelompokan Barang Terhadap Peningkatan Penjualan UD. Rezeki Baru Cap Rumah Adat Minang Di Kota Medan Tahun 2017-2021 Tanjung, Ahmad Fuadi; Juliati Nasution, Yenni Samri; Tambunan, Khairina
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.v3i1.3981

Abstract

In increasing sales there are several strategies that can be done. This study aims to determine how much direct influence variables of service quality, employee incentives, and grouping of goods to the increase in sales of UD. New Fortune Minang Traditional House Stamp At Medan City 2017-2021. The samples in this study are employees at UD. New Fortune Medan Denai District. Deep method This study used a quantitative approach using analysis the path with the linear regression model is supported by model tests and statistical tests using SPSS version 21. From the results of research conducted, the authors conclude that this research produces a coefficient of determination (R-square) that is equal to 98.4% variable Quality of service, employee incentives, and grouping of goods affect the increase in sales of UD. New Fortune Stamp Traditional House Minang in Medan City in 2017-2021, while 1.6% is explained by other factors. Simultaneously shows the variable Quality of service, Employee incentives, and grouping of goods affect the increase Sales Ud. New Fortune Minang Traditional House Stamp in Medan City Year 2017-2021, this is indicated by the value of Fcount (956.647) > Ftable (2.80). Partially shows the quality of service and grouping of goods effect on the increase in sales of UD. New Fortune Stamp Traditional House Minang in Medan City in 2017-2021, however, employee incentives are variable no effect on the increase in sales of UD. New Fortune Stamp Rumah Minang Customs in Medan City 2017-2021.
Pengaruh Pengambilan Keputusan Investasi Dan Kelayakan Investasi Saham Pada Perbankan Syariah Di Bursa Efek Indonesia Okta Distira, Muhammad Feri; Ilhamy Nasution, Muhammad Lathief; Batubara, Maryam
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i2.4113

Abstract

This study aims to determine the effect of stock investment decision making and stock investment feasibility on the Capital Asset Pricing Model (CAPM) in Islamic banking on the Indonesian Stock Exchange partially and simultaneously. This study uses a quantitative approach. The type of data used is Secondary Data which is obtained from monthly BRIS Stock Price Movement Data on the Indonesia Stock Exchange. There were 43 samples in this study. The analysis techniques used included descriptive statistical analysis, classical assumption test, multiple linear regression test, and hypothesis testing. The results showed that partially the investment decision had a significant positive effect on CAPM with tcount > ttable (2.774>1.684) and a significant value of (0.017<0.05). Partially, investment feasibility has a significant negative effect on CAPM with a tcount > ttable (2.495<1.684) and a significant value of (0.008<0.05). Simultaneously Investment Decision and Investment Feasibility have a significant effect on CAPM. With a significant value of (specify) the value of Fcount > Ftable, namely (3.868> 3.23). While the value of the coefficient of determination is 78%.
Pengaruh Pertumbuhan Ekonomi, Pendidikan Dan Kesehatan Terhadap Indeks Pembangunan Manusia Di Provinsi Sumatera Utara Hasibuan, Siti Rama; Harahap, Isnaini; Tambunan, Khairina
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.v3i1.4023

Abstract

This study aims to determine and analyze the effect of economic growth, education and health on the Human Development Index in North Sumatra province in 2017-2021.The population in this study is the annual report of economic growth, education that is proxied with data on average length of school, health that is proxied with data on life expectancy, and the Human Development Index in North Sumatra province for the period 2017-2021. The sample of this study amounted to 165 with time series data for 5 years and cross section data amounted to 33 districts/cities of North Sumatra province. The Data used in this study are secondary data and sampling techniques performed by saturated sample Method.Analytical techniques used are descriptive statistical analysis test, classical assumptions, multiple linear regression and hypothesis testing.Partial results showed that economic growth does not have a positive and significant effect on the Human Development Index, education has a positive and significant effect on the Human Development Index, and health has a positive and significant effect on the Human Development Index in North Sumatra province.The results of the study simultaneously showed that economic growth, education and health have a positive and significant effect on the Human Development Index in North Sumatra province.
Analisis Potensi Dan Pengembangan Desa Wisata Melalui Badan Usaha Milik Desa (BUMDES) : Studi Kasus Wisata Sawah Sabarang Desa Padang Bulan Kabupaten Mandailing Natal Zein Lubis, Sari Purnama; Nawawi, Zurinal M.; Syahbudi, Muhammad
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i2.4098

Abstract

Sabarang rice field tourism is in a very strategic area as a tourist destination because, its location located on the Sumatra Causeway (Bukittinggi-Padang Sidempuan) can be an attraction factor for tourists to visit. This study aims to: 1). Find out the tourism potential of sabarang rice fields through the Padang Bulan Mandailing Natal Regency miik Village enterprise (BUMDes). 2). Knowing the development of sabarang rice field attractions through BUMDes Padang Bulan village, Kotanopan District, Mandailing Natal Regency. 3). Knowing the results of the analysis of the potential and development of sawah sabarang Tourism Village through BUMDes Padang Bulan Village Mandailing Natal Regency with SWOT analysis. In this study the methods used are qualitative methods and data obtained using SWOT analysis. The results showed that : 1). Sabarang Rice Field tourism Padang Bulan Village Mandailing Natal Regency has a natural potential that is still very beautiful in the form of a vast expanse of rice fields, forests, waterfalls and also crossed by the Batang Gadis River. Then the place is strategic as a tourist destination because, its location is located on Jalan Lintas Sumatera (Bukittinggi-Padang Sidempuan) which is an attraction factor for tourists to visit. 2). efforts to develop the Sabarang Rice Field tourism object in Padang Bulan Village are how to achieve the empowerment of Tourism objects in Padang Bulan Village and can also obtain village revenue through the sabarang rice field tourism object also the padang bulan village government hopes that people who have household industries that have received training can market their products in sabarang rice field tourism and of course sabarang rice field tourism can open as many jobs as possible for young people and the Padang Bulan village community. 3). Based on SWOT analysis shows that sabarang rice field tourism is in a good position that is aggressive / developing (SO strategy). Where this position in a business has a strong position and the opportunity to grow. The strategy that must be implemented for tourism in this position is to support aggressive growth policies.
Analisis Bisnis Kuliner Menggunakan Marketplace Dalam Peningkatan Penjualan Dan Kemajuan Usaha (Studi Kasus Martabak Den Bagoes Jl. AR. Hakim Medan Kec. Medan Area) Dimas Pratama; Tri Inda Fadhila Rahma; Wahyu Syarvina
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i2.4058

Abstract

E-Commerce ( Electronic Commerce) is part of E-Business. ECommerce is the activity of selling, buying, marketing products (goods or services) by utilizing telecommunications networks such as the internet, television or computer networks. Lots of food delivery coming up. Online support today has a big impact on business people. This is evident amaraknya increasingly massive online applications open business opportunities. Including the Shopee Platform introducing Shopee Food, Go-Food and Grab-Food Features. Shopee Food, Go-Food and Grab-Food are food and beverage delivery services. Shopee Food is now much in demand by the public because it offers many promos, discounts, cashback and free shipping features. Many MSMEs are now opening businesses through ShopeeFood because they see business opportunities. The research methodology used is a qualitative approach using mixed methods or mixed methods with the type of case study research. Data collection was conducted by interview techniques, questionnaires and documentation according to the needs of researchers. Data analysis was done by qualitative descriptive analysis and quantitative descriptive analysis. The results obtained are the analysis of the use of ShopeeFood, GoFood and GrabFood in increasing sales and the progress of the culinary business clearly has a positive impact on culinary business actors who join the application and become partners. Culinary entrepreneurs who join the application on average express their satisfaction since joining the application in addition to having an impact in increasing sales, promoting products sold without spending a budget, facilitating transactions, marketing products even without a kitchen and even one of the respondents only uses a cart as a sales stall. The level of sales of culinary businesses in Medan Area all business actors experienced an increase in sales after joining and becoming partners of ShopeeFood, GrabFood and Go-Food even one of the entrepreneurs in the village experienced a significant increase to exceed 100%. martabak den Bagoes culinary business can feel an increase in sales by joining Go-Food, Shopee Food and also Grab-Food because more buyers come to buy through the marketplace. The entrepreneur also said that getting a positive impact researchers can conclude that both culinary business ventures felt the impact after joining Go-Food, ShopeeFood and GrabFood. The impact felt by the culinary business above is a considerable increase in sales can help.
Analisis Dampak PDRB Terhadap Kemiskinan Di Provinsi Banten Tahun 2018-2022 Geri Gerung, Muhammad Buyung; Maryani, Iin; Alfahira, Vira; Nurhasanah, Siti; Azizah, Nur; Desmawan, Deris
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i2.4133

Abstract

If there is any effect between these two variables, the Gross Regional Domestic Product or GRDP and Poverty in Banten Province from 2018 to 2022 must be considered. Among variables studied, the independent variable is GRDP and the dependent variable is poverty. The research methodology used in this study is a quantitative approach based on data from Central Statistics Agency (BPS) and several literature reviews were conducted. The results showed that GRDP has a significant impact on poverty. As the GRDP indicator increases, poverty in Banten decrease.
Pengaruh Pengetahuan Investasi, Modal Minimal, Return, Uang Saku, dan Manfaat Investasi Terhadap Minat Mahasiswa Berinvestasi Di Pasar Modal Syariah Wahyudi, Rizky; Soemitra, Andri; Harahap, Muhammad Ikhsan
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.v3i1.4030

Abstract

If a person just saves money, the value of that money will decrease over time. One of the main reasons Indonesians need to plan their finances is that they need to invest for their future. Investment is an essential part of economic growth and development in any country. This helps businesses grow and creates jobs, which in turn helps grow the economy. Young people can help drive this outcome by participating in government projects designed to attract new investors to the country, especially students. This will help drive economic growth and make the country more prosperous. This study aims to analyze the influence of investment knowledge, minimum capital, returns, risks and benefits on students' interest in investing in Medan. This research is focused on undergraduate students of the Faculty of Economics and Economics, University of Medan, whose university has an Investment Gallery on the Indonesia Stock Exchange (GI-BEI) with a student population of 22,010 students. This research used convenience sampling, meaning that the respondents were chosen because they matched the researcher. Taking a sample of 100 people produces data which is analyzed using descriptive analysis and multiple regression analysis. The results of this study indicate that having knowledge about investment, minimum capital, return, pocket money and investment benefits has a positive effect on student interest in investing in Medan. Based on the results of Adjusted R Square of 84.8 percent, it is suggested that further research be carried out using other variables.

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