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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 Pelayanan Dan Keunggulan Produk Terhadap Kepuasan Nasabah Pada Bank Muamalat Balaikota Medan Fitri, Fitri
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.v3i1.4032

Abstract

The background of the research in this thesis is that besides implementing the best service, bank Muamalat Balaikota Medan always strives to provide quality and superior products compared to products owned by other banks as competitors. Product excellence was created by Bank Muamalat, the Medan City Hall. Quality of service and quality of product excellence for customers can affect customer satisfaction. In the long term, customer satisfaction can be the main goal for marketing strategy planners in banking. The data used in this research is primary data obtained from the results of a questionnaire that has been filled out by the customers of the Mumala City Hall Medan Bank who are the research samples. In this research I used the data normality test with multiple regression tests and hypothesis testing. From the results of multiple regression analysis, it can be concluded that service variables affect customer satisfaction at Muamalat Medan City Hall with a significance level of 0.001, then product excellence variables affect customer satisfaction at Medan City Hall with a significance level of 0.11. Meanwhile, from the F test, it turns out that the service factor is a factor that has more influence on customer satisfaction at Bank Muamalat Balai Kota Medan than product excellence.
Analisis Pengaruh Kemiskinan Terhadap Pertumbuhan Ekonomi Di Provinsi Sumatera Selatan Tahun 2012-2021 Muhammad Rafi Zain; Umar Hariyadi; Muhammad Athaya Kailashandy; Isvan Aditya Nugraha; Firdaus Aulia Fauzi; Deris Desmawan
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.v3i2.4110

Abstract

Poverty and economic growth in South Sumatra Province need attention from the government of South Sumatra, if there is a correlation between the examined variables. The variable being tested is the independent variable, namely poverty and the dependent variable, namely economic growth. This examination utilizes the quantitative approach and relies on secondary data sources in the form of informationfrom the Central Bureau of Statistics. The results obtained after being tested multiple linear regression analysis, namely poverty, found no relevant effect on economic growth. If the poverty rate increases, then it cannot be determined that the economic growth rate will decrease in South Sumatra Province.
Analisis Optimalisasi Hasil Perkebunan Teh Bahbutong PTPN IV Sidamanik Dengan Linear Programming Ernida Siregar; Isnaini Harahap; Khairina Tambunan
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.v3i2.4021

Abstract

The object of this study is the Tea Plantation Bahbutong PTPN IV Sidamanik.Sampling techniques in this study with interviews, observation and documentation.The Data used using secondary data is by using interviews, observation and documentation. Analytical techniques used in this study by using Linear Programming Test using Linear Programming with constraints, namely the cost of machinery, the cost of employee salaries, and the cost of raw materials. The results showed that bahbutong tea plantations have made careful planning in terms of production so that the use of Linear Programming method is not too influential in terms of production and based on the results of research production costs affect the income of bahbutong tea plantations. And based on the analysis of linear programming,it can be concluded that the bahbutong tea company has the maximum profit value from plantation production of Rp 638,787,500,000 in 2016-2023.
Pengaruh Tingkat Inflasi Dan Nilai Tukar Rupiah Terhadap Volume Impor Mobil CBU (Completely Built Up) Di Indonesia Hawari, Habil Mirza; Fadhila Rahma, Tri Inda; Tambunan, Khairina
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.v3i2.4089

Abstract

This study aims to determine and analyze the effect of inflation and the rupiah exchange rate on imports of CBU cars in Indonesia.The population in this study is the monthly report on inflation and the monthly report on the rupiah exchange rate and the monthly report on the number of imports of CBU cars in Indonesia in the period 2017-2021.The sample in this study amounted to 60 samples.The Data used in this study are secondary data, namely time-series data and sample selection using saturated sample Method. The Data were analyzed using SPSS version 25.The data analysis is done by classical assumption test and hypothesis test.The results showed that the partial inflation positively and significantly affect the import of CBU cars, and the rupiah exchange rate did not significantly affect the import of CBU cars.Simultaneously (together) there is a positive and significant influence between inflation variables and the rupiah exchange rate on imports of CBU cars in Indonesia.based on the coefficient of determination test, inflation and the rupiah exchange rate have an effect of 46.2 percent on CBU car imports in Indonesia.
Pengaruh Inflansi Dan Investasi Terhadap Pengangguran Di Provinsi Banten Tahun 2017-2021 Muhayaroh Muhayaroh; Khusnul Khotimah; Tiara Rahmawati; Indina Indina; Pahmi Pahmi; Deris Desmawan
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.v3i2.4166

Abstract

Unemployment is a term for people who do not have a job. Unemployment occurs in many regions, including Banten Province. Unemployment is caused by an imbalance between work and the number of workers which increases every year. This creates intense competition between new jobs and old or experienced jobs. The purpose of this study was to determine the effect of inflation and investment on unemployment in Banten Province in 2017-2021. Researchers use secondary data for research. The analysis technique used in this study is multiple regression. High unemployment can increase tax bills, waste potential human resources, reduce opportunities for economic growth and cause personal and social losses such as confusion, anxiety, depression, crime and disruption of social order (Kurilis & Joseph, 2019). This suggests that high unemployment costs can reduce productivity and growth. Because it is important for the government to formulate policies to reduce the high unemployment rate. Unemployment affects inflation in a region so that it can affect economic growth in that area. Even though the level of social welfare is not a good indicator, it can be seen from an economic perspective that can be measured by national income per capita. To increase PN, economic growth is measured by GDP growth, which is one of the most important goals to be a chieved in economic development.
Analisis Penerapan Teknologi Informasi PadaKualitas Sistem Informasi Akuntansi Dalam Pelayanan Rawat Inap (Studi Kasus di RSUD Aek Kanopan Kabupaten Labuhanbatu Utara) Siti Ardianti; Hendra Harmain; Nurul Inayah
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.v3i2.4047

Abstract

This study aims to determine and answer the question of how the results of the analysis of the application of information technology, to know whether the accounting information system is already qualified in RSUD AEK Kanopan. Application of technology to obtain accurate information required special applications. In RSUD AEK Kanopan itself in the preparation of financial reports using SIMDA application that has been established by The Local Government of North Labuhanbatu. With a supporting application is expected to be able to get accountable information and flexibility, especially in the field of accounting for financial statements that are used today. Services provided in the form of inpatient and outpatient services are a source of revenue realization of Local Government budgets. This study uses a qualitative approach to the type of research descriptive study. The object of this study is an employee associated with information technology in the field of accounting at AEK KANOPAN Hospital, North Labuhanbatu Regency. Data collected through observation, interviews, and documentation related to thesis research. Based on data analysis, the results showed that AEK Kanopan hospital has implemented information technology but there are still obstacles in the application of the old information technology, namely SIMDA, although the Ministry of Home Affairs has issued a SIPD system to support the development and development of applications in each region nationally.
Analisis Pengaruh Tingkat Partisipasi Angkatan Kerja dan Upah Minimum Provinsi Terhadap Kemiskinan Di Provinsi Banten Desmawan, Deris; Salsabila, Adinda Kanza; Amalia, Lia; Anargya, Raffy Amantha; Kirana, Rahma Sasi; Valentina, Valentina
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.v3i2.4124

Abstract

The influence of labor force participation rates and minimum wages on poverty in Banten province is an issue of concern to many parties. According to data from the Central Statistics Agency (BPS), in 2019 the poverty rate in Banten Province reached 8.19%, or around 1.5 million residents. This figure is higher than the national average of 9.22%. One factor that is considered very influential in overcoming poverty is the availability of employment. Productive and quality Labor Force Participation Rate (TPAK) can increase people's income and reduce poverty. The purpose of this study was to see the effect of the Labor Force Participation Rate and Banten Provincial Minimum Wage on Poverty. Panel data analysis was performed to prove the hypothesis using the ordinary least square method. The results showed that the Provincial Minimum Wage variable had a negative and insignificant effect on the number of poor people, while the labor force participation rate had a significant and positive effect on poverty in Banten Province.
Analisis Tingkat Literasi Keuangan Agen Asuransi Syariah di PT. Bumiputera 1912 Medan Aprilia, Dita; Yusrizal, Yusrizal; Syarvina, Wahyu
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.v3i1.4026

Abstract

This study aims to determine and analyze agent knowledge, agent behavior and agent attitudes towards sharia insurance at PT Bumiputera 1912 Medan. The research method used is a qualitative method used by researchers, namely primary, including distributing questionnaires to interview agents at PT Bumiputera 1912 Medan. Based on the research results obtained regarding the analysis of the level of financial literacy of Islamic insurance agents, namely, even though the knowledge level of Islamic insurance agents is in the moderate category or sufficiently understanding, the knowledge level of Islamic insurance agents should be in the understanding category. Besides that, the role of agents is also very much needed by the community, one of which is educating the public to know, know, understanding, utilize and enjoy sharia insurance services. And the level of agent knowledge, agent behavior and agent attitudes have a positive influence on Bumiputera 1912 Islamic insurance Medan. It is evident from the questionnaire distributed to the Bumiputera 1912 Medan agents, then from the results of the average velue of the level of agent knowledge and agent behavior and agent attitudes produce different values where the agent’s knowledge is lower than the agent’s behaviour and attitude of sharia insurance agents in Bumiputera 1912 Medan.
Analisis Indeks Pembangunan Manusia Yang Berpengaruh Terhadap Tingkat Kemiskinan Di Provinsi Banten Desmawan, Deris; Valentino, Dikie; Kusuma, Ferdiyana Indra; M, M. Fajar; Ardani, Novi; Sumarni, Pipin
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.v3i2.4104

Abstract

The Human Development Index (HDI) and poverty level are two important aspects of economic development that are interrelated. HDI is a benchmark used to assess the level of welfare of the population of a region, while the poverty rate indicates the number of individuals living below the poverty line. The purpose of this research is to examine the impact of the Human Development Index on the poverty rate in Banten Province.
Analisis Risiko Usaha Peternakan Ayam Broiler Dengan Pola Kemitraan Di Desa Sampean Kecamatan Sungai Kanan Kabupaten Labuhanbatu Selatan Provinsi Sumatera Utara Rika Putri Harapan Tanjung; Sri Ramadhani; Nuri Aslami
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.v3i2.4063

Abstract

This study aims to analyze the risk of broiler chicken farming with a partnership pattern in Sampean Village, Sungai Kanan District, South Labuhanbatu regency, North Sumatra province. This study uses descriptive qualitative methods with data collection techniques, namely observation, interview, and documentation. The results showed that in the cultivation of broiler chickens is inseparable from the existence of business risks, the most common risks are production risks and price risks. Production risks faced by farmers in Sampean Village are the risk of dead chickens, stressed chickens, chickens exposed to disease, and price or market risks. The strategy in overcoming the risk is the identification of risks by tracing the risks contained in broiler chicken farming, evaluation / risk analysis by evaluating the risks after knowing what are the sources of risks faced by farmers such as the causes of chicken deaths, controlling risks by designing the best and economical way to reduce the risk of chicken deaths by providing drugs or vaccines provided by partner companies and herbal medicines formulated by farmers themselves. However, broiler chicken farmers in Sampean village have obstacles in overcoming their business risks, namely the lack of competence of farmers in overcoming the risks that exist in broiler chicken farming businesses.

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