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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 Faktor-Faktor Yang Menurunkan Pendapatan Pedagang Pasar Tradisional Petisah Kota Medan Ihsan Nasution, Ahmad Fikri; Lubis, Fauzi Arif; Jannah, Nurul
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.v3i2.4109

Abstract

This study aims to determine the factors that affect the decline in the income of traditional market traders petisah. This study was conducted using a qualitative research approach. Researchers used data collection techniques such as interviews and SOAR analysis to find strategies. Petisah market is one of the largest markets in the city of Medan and is the second largest market after the Central Market of medan or central market that has been under the auspices of the market PUD. Almost all traditional markets in Indonesia are still struggling with internal market problems such as poor market management, very mini market facilities and infrastructure. Traditional markets as a cash cow for the receipt of retribution, the proliferation of street vendors who reduce customers market traders, and the lack of capital assistance available to traditional traders. This research data obtained from primary data with data collection techniques used are interviews, observations, and documentation. The results of this study showed that there are 2 factors that reduce the income of traders, the first is internal factors or factors of problems in the market, the second is external factors or factors of problems that come from outside the market.
Analisis Perbandingan Risiko Keuangan Bank Konvensional Dan Bank Syariah (Studi Pada Bank Mandiri Konvensional Dengan Bank Syari’ah Mandiri) Rahimah, Evida; Nasution, Budiman Rosyadi; Abdullah, Ujang; Subaktiar, Subaktiar; Insy Sinaga, Riny Viri
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.v3i1.4085

Abstract

The purpose of this study is the comparison of financial risk in conventional banks and Islamic banks. The object of this study was Bank Mandiri and Bank Syariah Mandiri with an observation period of 2 years from 2018 to 2019. The type of research taken in this study is descriptive comparative qualitative. The method of analysis used is Z-score discriminant analysis by comparing the level of financial risk between Bank Mandiri and Bank Syariah Mandiri. The results indicate the level of financial risk of Bank Mandiri is better than Bank Mandiri.
Pelaksanaan Prinsip Syariah Pada Hotel RedDoorz Syariah Medan Dihubungkan Dengan Fatwa DSN MUI Nomor 108/DSN-MUI/X/2016 Syahfitri, Rina; Marliyah, Marliyah; Syahriza, Rahmi
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.v3i2.4086

Abstract

Sharia Hotel is a hotel that in the provision, procurement, and use of products and facilities and in business operations does not violate sharia rules, trying with its system to minimize and eliminate the possibility of misuse of facilities by service users. This study aims to determine, first how the implementation of sharia principles in RedDoorz Syariah Medan hotel, second how the practice of implementing Fatwa DSN MUI number 108/DSN-MUI/X/2016 on the implementation of tourism based on sharia principles in RedDoorz Syariah Medan Hotel. This research was conducted at Reddoorz Syariah Medan Hotel. The approach of research conducted in this study is descriptive qualitative, with data collection methods that are in-depth interviews (interview) and as a support using documentation studies and literature searches in accordance with the problems discussed. The results of the study concluded that the first implementation of Sharia principles at RedDoorz Syariah Medan hotel turned out to be still many shortcomings, including they do not provide facilities and means of worship, for example there is no musolah, mukenah and Quran. the interior of RedDoorz Syariah also does not have Islamic elements. But RedDoorz Syariah Hotel has implemented sharia principles on products, processing and services, both practices of implementing Fatwa DSN MUI No. 108/DSN-MUI/X / 2016 concerning the guidelines for the implementation of tourism based on Sharia principles at the RedDoorz Syariah Medan Hotel still do not meet the elements in the fatwa. Many elements that have not been fulfilled such as certificates from the MUI, both for food or the Hotel itself, there are no facilities, tools and means of worship, do not have hotel service procedures manuals and do not cooperate with Islamic Financial Institutions in performing services.
Pengaruh Inflasi Terhadap Tingkat Pengangguran Terbuka Di Provinsi Jawa Tengah Nuraeni, Annisa; Alfarisi, Muhammad Salman; Sohib, Muhammad; Hidayat, Raden Ahmad; Nazla, Zavita; 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.v4i3.4165

Abstract

Our research aims to determine whether inflation has an influence on open unemployment in Central Java province. The Data we use comes from BPS Central Java. Secondary Data in the period 2013-2018 is the data we use. When analyzing data using simple regression testing, certainty test (R2) and partial testing (t-test) is a hypothesis test with SPSS 24. The results of our research show that the inflation rate in Central Java province has the power to influence the unemployment rate in Central Java province.
Implementasi Prosedur Pembiayaan Gadai Emas Pada Bank Syariah Indonesia KCP Medan Setia Budi Gunawan, Dandi; 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.v3i2.4037

Abstract

Indonesian Islamic bank KCP Medan Setia Budi is one of the banks that offers various types of finacing in order to increase income and improve products. One of which is a gold pawn product, in which a pawn product at the KCP medan setia budi Sharia bank, provides finacing  facilities with collateral in the form of gold. this study aims to find out how the implementation of gold pawn finacing procedures at the Indonesian KCP medan setia budi.by using a filed approach, with direcct observation and interview methods, documentation and literature study. It can be concluded that the finacing procedures at Islamic banks in conducting gold pawn finacing arein accordance with the priciples of Islamic law and in accordance with the fatwa of the national sharia council of the Indonesia Ulema council number twenty six about rahn and also refers to the fatwa of the national sharia council of the indonesia ulema council number twenty five concerning rahn.
Pengaruh Sistem Antrian, Optimalisasi Layanan Teller Dan Banking Hall Terhadap Kepuasan Nasabah Dalam Perspektif Lembaga Keuangan Islam Zahra, Nurul; Padli Nasution, Mhd. Irwan; Ilhamy Nasution, M. Lathief
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.v3i2.4118

Abstract

Basically, bank employees on duty, especially tellers, have worked according to applicable procedures. However, this does not rule out the possibility that the transaction customer is satisfied with the services provided. This study aims to determine the effect of the queuing system, optimizing teller services, and banking halls on customer satisfaction at Bank Syariah Indonesia KCP Medan Imam Bonjol. This type of research used by researchers is to use quantitative research methods. The population in this study were customers of Bank Syariah Indonesia KCP Medan Imam Bonjol, totaling 587 customers, and the number of samples was 41 customers. By using the technique of taking random sampling. Data collection techniques used questionnaires and data processing using IBM SPSS 21. The results of this study indicate that the value "t" _"hitung" = 2.338 >〖" t" 〗_"tabel" " is 2.026 and significance value = 0.025 〖" t" 〗_"tabel" " 2.026 and significance value = 0.025 0.05 which indicates that the banking hall variable has no significant effect on customer satisfaction in the perspective of Islamic financial institutions. It is known that the results of the F test obtained a significant value of .000 nilai 〖" F" 〗_"tabel" 2,84indicating that there is a concurrent contribution to the queuing system, optimizing teller services, banking hall significantly influence customer satisfaction in the perspective of Islamic financial institutions. It is recommended to bank officers, especially tellers, to further improve their services so that visiting customers feel satisfied when served, and become loyal customers for the bank concerned.
Faktor-Faktor Yang Mempengaruhi Penggunaan Mobile Banking Pada Layanan BSI Mobile Dengan Menggunakan Model Unified Theory Of Acceptance And Use Of Technology (UTAUT) Pohan, Rahma Nur Azizah; Rokan, Mustapa Khamal; Syarvina, Wahyu
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.v4i3.4025

Abstract

This study aims to see how the level of acceptance and use of the BSI mobile service system is measured using the UTAUT (Unified Theory Of Acceptance and Use Of Technology) model and find out what are the factors that influence customers in using BSI mobile services to students of the Faculty of Economics and Business. Islamic Business, State Islamic University of North Sumatra, batch 2018. This study has a sample of 100 students using a quantitative approach obtained from primary data sourced from customer survey results and secondary data. The data analysis techniques used are Descriptive Statistical Analysis, Validity Test, Reliability Test, Normality Test, Kolmogorov-Smirnov Test, Multicollinearity Test, Heteroscedasticity Test, t Test, F test, coefficient of determination test and multiple linear regression test using SPSS 25. So the results of data analysis on the hypothesis testing of performance expectations and social influence do not have a positive effect, then the variables of business expectations and condition of facilities have a positive effect.
Analisis Laju Pertumbuhan Penduduk Terhadap Kemiskinan Provinsi Banten 2017-2019 Deris Desmawan; Anne Fitrianovaline; Arastyo Djalal Latuconsina; Misha Nandenggan Siregar; Muhammad Noval Ramdani; Naufal Fauzan
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.v3i2.4102

Abstract

Population growth and poverty rate are two important aspects of economic development that are interrelated. Population growth is an indicator that measures the level of people's welfare in a region, while poverty is a humanitarian problem that hinders the achievement of prosperity or prosperity. This study aims to analyze the growth rate of poverty in Banten province in 2017-2019. simple regression analysis was used by researchers in this study. The test results show that the population growth variable has a negative and insignificant effect on the poverty variable.
Pengaruh Komunikasi Pimpinan Terhadap Produktivitas Kerja Dan Prestasi Agen Pada PT. Sunlife Financial Cabang Kota Medan Nawawi, M Iqbal; Lubis, Fauzi Arif; 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.v3i2.4061

Abstract

A person's work productivity is seen from as he carries out his duties, this is also influenced by communication in the work environment, namely communication from the leadership to the agent or communication between fellow agents must be created comfortable and friendly in order to cause a sense of family in the work environment, so that he becomes at home and excited in carrying out his duties. This study uses quantitative methods, which aims to determine whether there is an influence of leadership communication on agent performance, to determine whether there is an influence of work productivity on Agent Performance, and whether there is an influence of leadership communication and work productivity on Agent Performance at PT. Sun Life Financial Branch Medan City. Penelitain results obtained that the leadership communication variable (X) to work productivity (Y1) has a significant value of 0.000<0.05 and the value of leadership communication thitung of 10.931>1.658, so it can be concluded that H1 accepted which means there is an influence between the leadership communication variable (X)to work productivity variable (Y1), Leadership communication variable(X) to Agent achievement (Y2) has a significant value of 0.000<0.05 and the calculated value of 7.892>1.658 so that it can be concluded that H2 is accepted which means that there is an influence between leadership communication variable (X) to Agent achievement variable (Y2), simultaneous test shows that there is a significant value of leadership communication to work productivity of 0.000<0.05.
Analisis Pengaruh Kemiskinan Terhadap Pertumbuhan Ekonomi di Provinsi D.I. Yogyakarta Huwaida, Yumna; Fatimah, Astri; Muharani, Sabrina; Iraswati, Aisya; Desmawan, Deris
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4145

Abstract

One indicator of a nation or region's progress and development is economic growth. A province's economic growth is a type of rising macroeconomic indicators. This study's goal is to examine the impact of poverty on economic development in DI Yogyakarta. The author employs online browsing, documentation studies, and library research tools to gather secondary data from relevant organizations, particularly the Central Bureau of Statistics (BPS) DI Yogyakarta. The study's findings indicate that poverty and unemployment do not significantly interact. It is uncertain if a decline in the unemployment rate would result in a reduction in poverty in the DI Yogyakarta Province.

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