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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 KEPERCAYAAN DAN RESIKO TERHADAP KEPUTUSAN PELANGGAN BELANJA MELALUI SISTEM INFORMASI PENGADAAN SEKOLAH (SIPLAH) PADA PERUSAHAAN CV.TIA MEDAN SUMATERA UTARA Br Hasibuan, Juli Malem; Nasution, Lukman
JURNAL MANAJEMEN AKUNTANSI (JUMSI) Vol 1, No 2: Mei 2021
Publisher : Universitas Labuhanbatu

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Abstract

This study aims to determine the effect of trust and risk on the decision of customers shopping through SIPLah on CV.TIA. Data analysis method used is descriptive and quantitative. The population in this research is customer CV TIA that shopping through SIPLah in particular are a few schools in North Sumatra as much as 230 school. the sample in this study was set as much as 70 respondents. This research was conducted at the Company CV TIA, which is located in jalan Menteng VII Gg. Self-Sufficiency No.28 Kecamatan Medan Denai, Medan, North Sumatra 20228. The research starts from December 2020 to June 2021. The results of this study show that trust partially positive and significant effect on the decision of customers shopping through the Information System the Procurement of School (SIPLah) on CV. TIA Medan, North Sumatra. The risk for partial negative effect not significant to the decision of customers shopping through the Information System the Procurement of School (SIPLah) on CV. TIA Medan, North Sumatra. Trust and risk simultaneously have a positive and significant impact on the decision of customers shopping through the Information System the Procurement of School (SIPLah) on CV. TIA Medan, North Sumatra. The variables of trust and risk to explain its influence on the decision of customers shopping through the information system the procurement of school (SIPLah) on CV. TIA Medan, North Sumatra by 76,3% while the rest 23,7% is explained by other factors examined in penleitian such as variable variable security, quality of service and product quality.
ANALISIS NILAI PERUSAHAAN PADA SEKTOR FOOD AND BEVERAGES DI BURSA EFEK INDONESIA Susilo, Alifia Safa; Nur, Dhani Ichsannudin
JURNAL MANAJEMEN AKUNTANSI (JUMSI) Vol 1, No 2: Mei 2021
Publisher : Universitas Labuhanbatu

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Abstract

Firm value is the company's performance, which is reflected in the share price that is formed by supply and demand in the capital market. The purpose of this study is to determine and analyze the effect of leverages, profitability, company size, and company growth as factors that influence a firm value in food and beverages companies listed on the Indonesia Stock Exchange in the 2015-2019 period. The population used in this study were 27 companies. The sampling method in this study was purposive sampling. The sample were 17 companies. The method used in this research is multiple linear regression with the classical assumption test. The results indicate that the independent variables, namely profitability, company size, and company growth can contribute to increasing the value of companies. While, leverages cannot contribute in increasing the value of company. 
PENGARUH KETERAMPILAN, LINGKUNGAN KERJA, MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJAPEGAWAI PADA DINAS KOMUNIKASI DAN INFORMATIKA (KOMINFO) KABUPATEN LABUHANBATU Sulfia, Nur Indah
JURNAL MANAJEMEN AKUNTANSI (JUMSI) Vol 1, No 1: JANUARI 2021
Publisher : Universitas Labuhanbatu

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Abstract

This study aims to determine the effect of skills, work environment, motivation and work discipline on employee performance on employee performance at the Office of Communication and Information Technology (KOMINFO) Labuhanbatu Regency. This type of research is associative research. Data collection in this study was conducted through a survey approach with quantitative descriptive research type by distributing questionnaires to 48 respondents, while the population used in this study were Employees at the Employee Performance at the Office of Communication and Informatics (KOMINFO) Labuhanbatu Regency. Data collection techniques were carried out by interviews, questionnaires. and documentation study. The data analysis tool used in this study was SSPS (Statistical Product Software Solution). The data analysis technique in this research is descriptive analysis, multiple linear regression analysis, hypothesis testing using partial significance test (t test), simultaneous significant testing (F test), and determination coefficient testing (R2). The results of this study indicate partially (t test) it is known that skills have a significant effect on Employee Performance at the Office of Communication and Information Technology (KOMINFO) Labuhanbatu Regency. Work Environment has a significant effect on Employee Performance on Employee Performance at the Office of Communication and Information Technology (KOMINFO) Labuhanbatu Regency. Motivation has a significant effect on Employee Performance at the Office of Communication and Information Technology (KOMINFO) Labuhanbatu Regency Then Work Discipline has a significant effect on Employee Performance on Employee Performance at the Office of Communication and Information Work Environment, Motivation and Work Discipline have a significant effect on Employee Performance at the Labuhanbatu Regency Communication and Information Service (KOMINFO) Through testing the coefficient of determination (R Square) 69.9% means that Skills, Work Environment, Motivation, and Work Discipline have a significant effect on Employee Performance3, The remaining 83% 3.25% is influenced by other variables that were not examined in this study.
ANALISIS KEPUASAN KERJA, LINGKUNGAN KERJA, WORK-LIFE BALANCE DAN BUDAYA KERJA TERHADAP LOYALITAS PEGAWAI PADA BADAN PENANGGULANGAN BENCANA DAERAH (BPBD) KABUPATEN LABUHANBATU Sinaga Simanjorang, Elida Florentina
JURNAL MANAJEMEN AKUNTANSI (JUMSI) Vol 1, No 2: Mei 2021
Publisher : Universitas Labuhanbatu

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Abstract

Employees are an important resource for almost any organization because employees are an investment and a source of competitive advantage for businesses and agencies. Retaining competent employees and developing employee loyalty is increasingly important and are a constant challenge. This study aims to determine the analysis of job satisfaction, work environment, work-life balance, and work culture on employee loyalty at the Regional Disaster Management Agency (BPBD) Labuhanbatu Regency. The data analysis technique in this study is multiple linear regression analysis. Based on the results of partial analysis, it is found that job satisfaction has a positive and significant effect on employee loyalty, the work environment has a positive and significant effect on employee loyalty, work-life balance has a positive and significant effect on employee loyalty and work culture also has a positive and significant effect on employee loyalty. Based on the simultaneous test results, the four variables also have a positive and significant effect.
PENGARUH MOTIVASI, DISIPLIN, KINERJA DAN KEPUASAN KERJA PEGAWAI TERHADAP PENGENDALIAN INTERNAL PADA KANTOR KEPALA DESA PEMATANG SELENG, KABUPATEN LABUHANBATU Nandasari, Susi Tri
JURNAL MANAJEMEN AKUNTANSI (JUMSI) Vol 1, No 1: JANUARI 2021
Publisher : Universitas Labuhanbatu

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Abstract

This study aims to determine the effect of motivation, discipline, performance and job satisfaction at the Head Office of Pematang Seleng Village, Labuhanbatu Regency. This type of research is associative research. Data collection in this study was carried out through a survey approach with quantitative descriptive research type by distributing questionnaires to 35 respondents, while the population used in this study were employees of the village head office. Data collection techniques were carried out by interviews, questionnaires and documentation study. The data analysis tool used in this study used SPSS (Statistical Product Software Solution). The data analysis techniques in this study were descriptive analysis, multiple linear regression analysis, hypothesis testing using partial significance test (test), simultaneous significant testing (F test). , and testing the coefficient of determination (R2). The results showed that simultaneously the motivation variable has a significant effect on internal control F count 6,910> F table 2.69 with a significant value of 0.000 <0.05, partially motivation has an effect, although not too significant on control Internal obtained the value of t count-1.077 <t table 1.697 and the probability value of t that is 0.290> 0.05, partially discipline has an effect, although not too significant on internal control, the value of tcount is -0.117 <ttable 1.697 and the probability value of t is 0.911> 0.05. , performance has an effect, although not very significant for internal control, the value obtained is 1.790> t table 1.697 and the probability value t is 0.084> 0.05. Job satisfaction has a significant effect on internal control, the t value is 3.516> t table 1.697 and the probability value t is 0.001 <0.05.).
ANALISIS STRATEGI PRODUK, HARGA, PROMOSI DAN TEMPAT TERHADAP KEPUASAN PELANGGAN WARUNG KOPI DI RANTAUPRAPAT Suarni, Eka; Hasibuan, Desmawaty; Marto Hendry, Raja Saul
JURNAL MANAJEMEN AKUNTANSI (JUMSI) Vol 1, No 1: JANUARI 2021
Publisher : Universitas Labuhanbatu

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Abstract

This study aims to determine the Product Strategy Analysis, Price, Promotion and Place on Customer Satisfaction at Millennial Coffee Shop Rantauprapat. Data collection in this study was carried out through survey approaches, interviews and documentation. This study had a sample of 50 respondents using the Slovin method. The data analysis tool used in this study used SPSS (Statistical Product Software Solution). Data analysis techniques in this study are descriptive analysis, multiple linear regression analysis, hypothesis testing using partial significance test (test), simultaneous significant testing (F test), and testing the coefficient of determination (R2). Whereas the F test result is 5,944 with a significant level of 0,000 while the F table value is 2.58. If compared to the f count 5,944> f table 2.58 at α5%, the conclusion is that simultaneously the Product, Price, Promotion, and Place variables have a positive and significant effect on Customer Satisfaction, that the t value for the product variable is -2.693, the price is 4.020, the promotion is -1.518, and the place is 1.217 with a significant value for each independent variable (3.587), (0.001). As for the t table value in the table statistical distribution t with the level oftestα = 5% 2-party test and dk = nk, 50-5 = 45, it is obtained t table of 1679.
PENGARUH KEPERCAYAAN DAN RESIKO TERHADAP KEPUTUSAN PELANGGAN BELANJA MELALUI SISTEM INFORMASI PENGADAAN SEKOLAH (SIPLAH) PADA PERUSAHAAN CV.TIA MEDAN SUMATERA UTARA Br Hasibuan, Juli Malem; Nasution, Lukman
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 1: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i1.2155

Abstract

This study aims to determine the effect of trust and risk on the decision of customers shopping through SIPLah on CV.TIA. Data analysis method used is descriptive and quantitative. The population in this research is customer CV TIA that shopping through SIPLah in particular are a few schools in North Sumatra as much as 230 school. the sample in this study was set as much as 70 respondents. This research was conducted at the Company CV TIA, which is located in jalan Menteng VII Gg. Self-Sufficiency No.28 Kecamatan Medan Denai, Medan, North Sumatra 20228. The research starts from December 2020 to June 2021. The results of this study show that trust partially positive and significant effect on the decision of customers shopping through the Information System the Procurement of School (SIPLah) on CV. TIA Medan, North Sumatra. The risk for partial negative effect not significant to the decision of customers shopping through the Information System the Procurement of School (SIPLah) on CV. TIA Medan, North Sumatra. Trust and risk simultaneously have a positive and significant impact on the decision of customers shopping through the Information System the Procurement of School (SIPLah) on CV. TIA Medan, North Sumatra. The variables of trust and risk to explain its influence on the decision of customers shopping through the information system the procurement of school (SIPLah) on CV. TIA Medan, North Sumatra by 76,3% while the rest 23,7% is explained by other factors examined in penleitian such as variable variable security, quality of service and product quality.
PENGARUH MOTIVASI, DISIPLIN, KINERJA DAN KEPUASAN KERJA PEGAWAI TERHADAP PENGENDALIAN INTERNAL PADA KANTOR KEPALA DESA PEMATANG SELENG, KABUPATEN LABUHANBATU Nandasari, Susi Tri
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 1: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i1.2146

Abstract

This study aims to determine the effect of motivation, discipline, performance and job satisfaction at the Head Office of Pematang Seleng Village, Labuhanbatu Regency. This type of research is associative research. Data collection in this study was carried out through a survey approach with quantitative descriptive research type by distributing questionnaires to 35 respondents, while the population used in this study were employees of the village head office. Data collection techniques were carried out by interviews, questionnaires and documentation study. The data analysis tool used in this study used SPSS (Statistical Product Software Solution). The data analysis techniques in this study were descriptive analysis, multiple linear regression analysis, hypothesis testing using partial significance test (test), simultaneous significant testing (F test). , and testing the coefficient of determination (R2). The results showed that simultaneously the motivation variable has a significant effect on internal control F count 6,910> F table 2.69 with a significant value of 0.000 <0.05, partially motivation has an effect, although not too significant on control Internal obtained the value of t count-1.077 <t table 1.697 and the probability value of t that is 0.290> 0.05, partially discipline has an effect, although not too significant on internal control, the value of tcount is -0.117 <ttable 1.697 and the probability value of t is 0.911> 0.05. , performance has an effect, although not very significant for internal control, the value obtained is 1.790> t table 1.697 and the probability value t is 0.084> 0.05. Job satisfaction has a significant effect on internal control, the t value is 3.516> t table 1.697 and the probability value t is 0.001 <0.05.).
PENGARUH MOTIVASI, KOMPENSASI, LINGKUNGAN KERJA,DAN KOMPETENSI TERHADAP KINERJA PEGAWAI PADA DINAS PENGENDALIAN PENDUDUK DAN KELUARGA BERENCANA KABUPATEN LABUHANBATU Nasution, Novrihan Leily
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 1: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i1.2125

Abstract

This study aims to determine work motivation, compensation, work environment, and competence that affect the work performance of employees of the Labuhanbatu Regency Population Control and Family Planning Service. Data collection in this study was conducted through a survey approach with quantitative descriptive research type by distributing questionnaires to 47 respondents, while the population used in this study were employees at the Population Control and Family Planning Office of Labuhanbatu Regency. The data analysis tool used in this study was SPSS (Statistical Product Software Solution). The data analysis technique in this research is descriptive analysis, multiple linear regression analysis, hypothesis testing using partial significance test (t-test), simultaneous significance testing (F test), and determination coefficient testing (R2). The results of this study indicate that partially (t-test) it is known that partially work motivation influences the work performance of employees of the Labuhanbatu Regency Population Control and Family Planning Service with count (3.191)> t table 1.682) and a significance level of 0.003 <0.05. Compensation Partially Affects Employee Work Performance of Labuhanbatu Regency Population Control and Family Planning Office with count (4.904)> t table (1.682) and a significance level of 0.000 <0.05. Partially, the work environment affects the work performance of the employees of the Labuhanbatu Regency Population Control and Family Planning Office with an at-count value of (3.776)> t table (1.682) and a significance level of 0.000 <0.05. Then partially Competence Affects Employee Work Performance of the Population Control and Family Planning Office of Labuhanbatu Regency with the tcount value, namely (4.596)> table (1.682) and a significance level of 0.000 <0.05. In simultaneous testing (F test), it is known that work motivation, compensation, work environment, and competence affect the work performance of employees of the Labuhanbatu Regency Population Control and Family Planning Service with the results of the research showing that the value of Fount is (35.102)> Fable (2.59). and a significance level of 0.00 <0.05.
ANALISIS KEPUASAN KERJA, LINGKUNGAN KERJA, WORK-LIFE BALANCE DAN BUDAYA KERJA TERHADAP LOYALITAS PEGAWAI PADA BADAN PENANGGULANGAN BENCANA DAERAH (BPBD) KABUPATEN LABUHANBATU Nadeak, Friska
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 1: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i1.2151

Abstract

Employees are an important resource for almost any organization because employees are an investment and a source of competitive advantage for businesses and agencies. Retaining competent employees and developing employee loyalty is increasingly important and are a constant challenge. This study aims to determine the analysis of job satisfaction, work environment, work-life balance, and work culture on employee loyalty at the Regional Disaster Management Agency (BPBD) Labuhanbatu Regency. The data analysis technique in this study is multiple linear regression analysis. Based on the results of partial analysis, it is found that job satisfaction has a positive and significant effect on employee loyalty, the work environment has a positive and significant effect on employee loyalty, work-life balance has a positive and significant effect on employee loyalty and work culture also has a positive and significant effect on employee loyalty. Based on the simultaneous test results, the four variables also have a positive and significant effect.

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