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Contact Name
Syaiful Zuhri Harahap
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syaifulzuhriharahap@gmail.com
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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)
ISSN : -     EISSN : 27744221     DOI : 10.36987
Core Subject : Economy,
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.
Articles 476 Documents
Pengaruh Sistem Layanan Mobile Banking Terhadap Loyalitas Nasabah Bank Syariah Indonesia KC Sibolga Agustina Sihombing
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.v3i2.4107

Abstract

This study aims to determine and analyze the influence of the mobile banking service system on customer loyalty at Bank Syariah indonesia KC Sibolga. The Population in this study are customers of Bank Syariah Indonesia KC Sibolga. The sample of this research is 338 customers. This research is a type of quantitative research using primary data. The sample and sampling in this study used a convenience sampling technique using non-probability sampling method. The analysis technique used is validity test, reliability test, simple linear regression analysis test, hypothesis test. The partial result show that there is an influence of the mobile banking service system on customers loyalty. The result of simultaneous study show that the mobile banking service system has a significant effect on customer loyalty of Bank Syariah Indonesia KC Sibolga.
Potensi Makanan Tradisional Bolu Kemojo Sebagai Daya Tarik Wisata di Pekanbaru Chaniago, M. Fadli; Lestari Nasution, Annio Indah; Nasution, Juliana
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.v3i2.4084

Abstract

This study aims to determine (1) the potential of Bolu Kemojo as a tourist attraction in Pekanbaru, and (2) the implementation of SWOT analysis to the potential of Bolu Kemojo as traditional food to attracts tourists in Pekanbaru. This study used  qualitative approach. The research subjects in this study were the owners of traditional Bolu Kemojo food shops and it’s consumers. Data collection techniques in this study using the interview method, observation, and documentation. This study uses SWOT Analysis as data analysis technique. The results of the study stated that Bolu Kemojo has great potential as a tourist attraction in Pekanbaru, by reason of Bolu Kemojo is a traditional Malay food that is still dense of culture and becomes a culinary tourism destination in the traditional culinary category. The results of the IE (Internal-External) matrix for the Bolu Kemojo business in Pekanbaru are located in cell number 1, namely concentration through vertical Integration which indicates that the cake is in a strong condition. The results of the SWOT obtained are in quadrant I, namely a position that indicates a growing organization (growth). From the analysis that has been carried out, it is recommended that the Bolu Kemojo  Business in Pekanbaru carry out an aggressive strategy, namely by optimizing Strengths and taking advantage of large Opportunities for business development.
Analisis Pengaruh Indeks Pendidikan Terhadap Tingkat Pengangguran Terbuka di Provinsi Jawa Barat Periode 2018-2021 Ucu, Ucu; Alifia, Rinandita Malika; Syafaat, Agustin Aura; Nabila, Finkan; Ulummuddin, Ihya; Desmawan, Deris
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 3: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i3.4152

Abstract

This study aims to see how the impact of the education index is on the open unemployment rate from 2018 to 2021 (a case study in West Java Province). The variables studied in this study are the level of open unemployment as the dependent variable, the level of education as the independent variable. The research method used is a quantitative method using secondary data from a reliable source, namely the Central Bureau of Statistics (BPS). Multiple linear regression analysis method. The results showed that partially the education variable had a positive and significant impact on the unemployment index. Where if there is an increase in the level of education then the unemployment rate will also increase. This proves that there is a unidirectional correlation between the level of education and the level of unemployment.
Analisis Piutang Pada PT. SUCOFINDO (Persero) Cabang Medan Saputra, Raihan; Ramadani, Sri
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.v3i2.4036

Abstract

In the midst of intense business competition, companies are required to be able to dominate the market, so companies need to carry out a credit sales strategy so that the number of sales increases. In general, receivables arise due to sales transactions of goods or services on credit. Investments that are too large in receivables can lead to slow turnover of working capital, so that the company's ability to increase sales volume becomes smaller. As a result, the smaller the opportunity the company has to make a profit or profit. The objective that is expected to be achieved from this research is to analyze bad debts made by PT. SUCOFINDO (Persero) Medan Branch. The analytical method used in this study is descriptive analysis to discuss problems that are described, described, compared, a data or situation, describe and explain the results of the research so that conclusions can be drawn. PT. SUCOFINDO (Persero) Medan Branch has performed receivables management and receivables analysis properly. Receivables that are past due 0 - 180 days and receivables that are 181 - 365 days old can be billed properly. Meanwhile, receivables that are > 1 year old are categorized as bad debts which will be set aside as uncollectible accounts.
Analisis Faktor- Faktor Yang Mempengaruhi Keputusan Masyarakat Menjadi Nasabah (Studi Pada PT. Bank Pembiayaan Rakyat Syariah Gebu Prima Medan) Sabda Wati
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.v3i2.4116

Abstract

This research was conducted with the aim of analyzing the factors that influence the community to become customers in choosing mudharabah financing at PT. BPRS Gebu Prima Medan. The research method used in this study was quantitative research and data collection techniques in this study used questionnaires. The data analysis used in this research is data quality test, classical assumption test, multiple linear regression test, and hypothesis testing. Based on the results of the study, it shows that internal factors (X) have a positive and significant influence on mudharabah financing decisions (Y), and external factors (X)) do not have a positive and significant influence on mudharabah financing decisions ( Y). the results of the (partial) t test obtained a sig value of 0.008 <0.05, therefore the provisions of the (partial) t test can be concluded that the hypothesis Ho is rejected and Ha is accepted, which means that partially the internal factor ( X) influences the mudharabah financing decision (Y).
Pengaruh Promosi Dan E-WOM Terhadap Minat Beli Produk Pakaian Syar’i Pada E-Commerce Shopee (Studi Kasus : Mahasiswa Universitas Islam Negeri Sumatera Utara) Fitria Intan Sri Dewi; Tri Inda Fadhila Rahma; Rahmi Syahriza
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.v3i2.4024

Abstract

The pattern of public consumption demand for clothing makes Indonesia's fashion trend more diverse and affects the consumption pattern of fashion Syar'i students. Buying and selling online is a trend that has now permeated the world of schools and colleges. The development of internet technology has brought changes in behavior that can be seen from the shopping habits of people who switch to online shopping. Shopee is an online shopping site with a large number of visitors. With the increasing exposure of Shopee promotions, especially the monthly twin date Big Promotion, online purchases are getting higher. Positive and negative opinions and reviews of online shopping sites through Electronic Word of Mouth (E-WOM) on buying interest with increased promotional activities and consumer confidence in the online purchasing process became the basis of this study. This study aims to determine the effect of promotion and E-WOM on interest in buying Syar'i clothing products on Shopee E-Commerce (case study of students of the state Islamic University of North Sumatra). This study is a type of quantitative research using Non Probability Sampling sampling method with Purposive Sampling technique. The population used in this study were students of the state Islamic University of North Sumatra with a sample of 100 respondents. The Data in this study are primary data using questionnaires that are distributed online to 100 respondents. Data analysis techniques used multiple linear regression. The results of the hypothesis testing showed that the promotion and e-WOM simultaneously significant effect on interest in buying clothing products Syar'i on e-Commerce Shopee (case study of students of the state Islamic University of North Sumatra).
Pengaruh Pengetahuan Dan Lingkungan Sosial Terhadap Job Preference Pada Alumni Perbankan Syariah FEBI UINSU Ritonga, Rabiatul Hadawiyah; Rokan, Mustapa Khamal; Irham, Mawaddah
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.v3i2.4099

Abstract

In choosing a job (job preference) every human being has the right to choose each according to what he wants. However, to form this order, certain factors are needed which are considered important in determining which profession to choose. These factors are knowledge and the social environment related to the desired job. Statistical data states that none of the Islamic banking graduates work in Islamic banking, and there are even Islamic banking graduates who work in conventional banks. Therefore, graduating students need to have knowledge and a social environment in the career field they are interested in so that it can encourage them to choose a career (job preference). This study aims to determine the effect of knowledge and the social environment on job preference in UINSU FEBI graduates. The method used in this study was a quantitative method using 121 respondents taken from FEBI UINSU graduates in 2018 and 2019. The data in this study were collected using a questionnaire which had previously been tested for validity and reliability. The data analysis used was Multiple Linear Regression Analysis which was tested using IBM SPSS Statistic 26 Software. The results showed that Knowledge had an effect on Job Preference in Islamic Banking graduates FEBI UINSU, Social Environment had an effect on Job Preference in Islamic Banking graduates FEBI UINSU, Knowledge and The social environment simultaneously influences Job Preference for Islamic Banking graduates of FEBI UINSU.
Faktor Yang Mempengaruhi Perilaku Konsumtif Dalam Berbelanja Online di E-Commerce (Studi Kasus Mahasiswa FEBI UINSU) Hidayah, Muhammad Arif; Ridwan, Muhammad; Harahap, Muhammad Ikhsan
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.v3i2.4059

Abstract

This study aims to analyze the factors that affect consumptive behavior in online shopping in E-Commerce (Case Study of FEBI Uinsu students), while the independent variables in this study are motivation, lifestyle and advertising. This study uses primary data, with multiple linear regression data analysis method with SPSS tool.15.The respondents in this study amounted to 1001 people, using the sampling method with purposive sampling technique. Based on the results of the first hypothesis test, it is known that the significant value of motivation is 0.001 < 0.05 with a calculated t value of -3.348 < 1.985. The second hypothesis test showed the significance of lifestyle of 0.014 < 0.05 with a calculated t value of 9,254 > 1,985. And the third hypothesis test, it is known that the significant value of advertising is 0.000 < 0.05 with a calculated t value of 9,254 > 1,985. Based on the results of the fourth hypothesis test, it is known that a significant value of 0.000 < 0.05 with a calculated t value of 48.937 greater than F table 2.699 (F count > F table). The results of this study showed that motivation, lifestyle, and advertising simultaneously have a significant effect on well-being.
Strategi Pemasaran Tabungan Junior di PT. Bank Syariah Indonesia KCP Medan Marelan Perdana Siregar, Anri Akta; Atika, Atika
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.v3i2.4134

Abstract

Junior savings service is currently one of the service the best provided by the bank to support bank operasional activities become more effective and efficient. The goal is to facilitate the performance of a product bank service, so as to increase customers based on the number of customers of Bank syariah indonesian users of Junior savings reached around 50% responding to this, Bank Syariah indonesian seeks to improve and mainttain the quality of service provided to attract customers. The problem in this research what is the Bank’s strategy that is an obstacle to improving the quality of Junior savings service. The purpose of this research is to find out the strategy of Bank Syariah indonesian in improving service quality and to find out what are the obstacles for Bank Syariah indonesian in improving the quality of junior savings services and to find out what are the solutions for Bank Syariah indonesian in facing obstacles to improve the quality junior savings services. Banking. The method used in this research is a field study, this method is used to find out how far the suitability between the theories used is with the actual situation of the object under study. In this field study using interviews and observation. And the type of research used is descriptive qualitative research as a whole it can be concluded from this research is the strategy of Bank Syariah Indonesian in improving service quality, namely launching "New junior savings Bank Syariah indonesian".
Pengaruh Modal Minimum, Pemahaman Investasi, Return. Risiko dan Motivasi Terhadap Minat Mahasiswa Berinvestasi di Pasar Modal Syariah Annisa, Sufiati; 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.v3i1.4031

Abstract

Investment is an important factor in increasing economic growth and development in a country.  Young people can play an important role in driving this outcome by participating in government projects designed to attract new investors to the country, especially students.  This study aims to analyze the effect of minimum capital, investment knowledge, return, risk and motivation on students interest in investing in Medan.  The subjects of this study were active S1 students of the Faculty of Economics and Economics, University of Medan who already owned the Indonesia Stock Exchange Investment Gallery with a total of 25,767 students.  This study used convenience sampling, namely respondents were selected because they were suitable for researchers.  By collecting sample of 100 people.  The data analysis technique used are descriptive analysis and multiple regression analysis to describe the relationship between the independent variables and the dependent variable.  The results of this study indicate that the effect of minimum capital, investment understanding, return, risk, and motivation has a significant positive effect on students investment intentions in the city of Medan. Based on the Adjust R2 results of 57.2 For further research, it is suggested to use variables other than those used  in this study or add additional variables.