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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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Konsep Sustainable Development (Pembangunan Berkelanjutan) Berbasis Sosial Dan Ekonomi Terhadap Perlindungan Sumber Daya Alam Perspektif Maqashid Syariah Nurbaiti, Nurbaiti; Armayani Hasibuan, Reni Ria; Siregar, Syifa Nabilla
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.v4i3.4146

Abstract

Sustainable development based on natural resources that do not pay attention to aspects of environmental sustainability will ultimately have a negative impact on the environment itself. Because basically natural resources and the environment have a limited carrying capacity. In other words, economic development that does not pay attention to the capacity of Natural Resources and the environment will lead to development problems in the future. This study aims to analyze the protection of Natural Resources in the city of Tanjungbalai from the social and economic side for Sustainable Development. In this study the method used is a qualitative method and the data is processed using software Nvivo 12 plus. The results showed that the people of Tanjungbalai City have implemented the concept of sustainable development to maintain and preserve marine ecosystems, and some people also understand about working according to Islamic principles of maqashid Sharia, namely maintaining religion, maintaining the soul, maintaining reason, preserving property, and preserving offspring.
Peran Financial Technology Dalam Meningkatkan Kualitas Pelayanan Pada Bank Muamalat Balaikota Medan Harahap, Lailatul Husnah
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.v3i1.4033

Abstract

This study aims to find out the role of fintech in improving service quality and what are the obstacles to implementing fintech in improving service quality at Bank Muamalat Balaikota Medan. The research method used in this researchis descriptive qualitative with data collection techniques carried out by observation, interviews and document studies. Data analysis techniques are carried out by fulfilling four stages, namely data collection, data reduction, data display and drawing conclusions. Based on the results of research and data analysis, it was concluded that first, the role of fintech is very important to improve service quality. Second, the obstacles faced in its implementation are infrastructure and human resources (HR).
Pengaruh Aglomerasi, Angkatan Kerja Dan Human Capital Investment Terhadap Pertumbuhan Ekonomi Kabupaten Simalungun Rukmana, Nadia Mayang; 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.v3i2.4112

Abstract

This study aims to determine the effect of agglomeration, labor force and Human Capital Investment on economic growth Simalungun. This study uses a quantitative approach. Simalungun is one of the districts in North Sumatra province. industrial concentration that creates consumption patterns that affect the economic development of the surrounding area, then the labor force that can encourage economic growth in increasing production factors, the last human capital investment/ HDI is an area that has adequate human capital in terms of knowledge, health and skills that can encourage economic growth. This research data obtained from secondary data with data collection techniques used are literature and documentation studies. The analysis technique used is multiple linear regression test using SPSS analysis tools. The results of this study show that simultaneously agglomeration (X1), labor force (X2), and Human Capital Investment (X3) have a positive and significant effect on economic growth (Y). Partially agglomeration has a positive and significant effect on economic growth with a t-count value of 5.432 and a significant value of 0.003 smaller than the specified significant value. The labor force has a negative and significant effect on economic growth with a calculated t-value of -3.711 and a significance value of 0.014 less than the specified significant value. Human Capital Investment has a positive and significant effect on economic growth, with a calculated t value of 21.643 and a significance value of 0.000 smaller than the specified significance value.
Analisis Pengaruh Sistem Pembayaran Non Tunai Terhadap Pertumbuhan Ekonomi Indonesia Dengan Inflasi Sebagai Variabel Intervening Dalam Perspektif Ekonomi Islam Purba, Hana Ayunda; Harahap, Isnaini; Atika, Atika
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.v3i1.4022

Abstract

Indonesia's economic growth has decreased over the past 10 years starting from 2010 to 2021The decline in economic growth declined sharply in 2020 marked by the emergence of the rapid spread of the COVID-19 outbreak in Indonesia which had a major impact on the Indonesian economy. According to Islamic economic studies, economic growth is not only measured by the volume of goods and services produced in a certain period. But also continuous changes in religious, social and community aspects. This study aims to obtain empirical evidence of the effect of non-cash payment systems (number of ATM/debit card transactions and number of credit card transactions on the dependent variable, namely economic growth through inflation as an intervening variable. The type of data used in this study is secondary data in the form of time data monthly series with the period from 2016 to 2021 published by Bank Indonesia and the Central Statistics Agency through the official website.The data analysis technique uses a path analysis model.The results show that directly the number of ATM/Debit card transactions (X1) and the number credit card transactions (X2) have a positive and significant effect on economic growth (Y) and inflation (Z) Indirectly inflation (Z) has a positive and significant effect on economic growth (Y) Indirectly, based on inflation Sobel test calculations (Z) unable to mediate the relationship between the effect of volume tr ATM/debit card transactions (X1) and credit card transaction volume (X2) on economic growth.
Analisis Efektivitas Incentive Compatible Constraints Dalam Pembiayaan Mudharabah (Studi Pada PT. Bank Syariah Indonesia KC Medan Ahmad Yani) Ahmad Reza Sulvira Akbar Saragih
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.v3i2.4097

Abstract

This study aims to determine the background of the application to analyze the effectiveness of Incentive Compatible Constraints in mudharabah financing at Bank Syariah Indonesia KC Medan Ahmad Yani. Effectiveness comes from the word effective which means Effect, influence that can bring results. Effectiveness is a description of the level of success in achieving the goals set.. Data collection methods using interviews, observation and documentation. While the data analysis techniques used are descriptive qualitative analysis. The results showed that the implementation of incentive compatible constraints in mudharabah financing at Bank Syariah Indonesia branch office Medan Ahmad Yani was allowed because the implementation of incentive compatible constraints was proven to prevent losses incurred by customers who were not trustworthy. ICC implementation is allowed because the Bank adheres to the principle of prudence and mutual assistance in accordance with the Qur'an surah Al-Maidah Verse 2 and Al-Hujurat verse 6.
Pengaruh Customer Value Dan Shariah Compliance Terhadap Loyalitas Melalui Kepuasan Sebagai Variabel Intervening (Studi Kasus Pada Nasabah PT. Bank Sumut Unit Usaha Syariah) Sari, Novita; Lestari Nasution, Annio Indah; Armayani Hasibuan, Reni Ria
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.v4i3.4169

Abstract

The purpose of the study was to determine the effect of customer value and shariah compliance on customer loyalty through satisfaction as an intervening variable on customers at Bank Sumut Syariah KCP Karya Medan. Research II quantitative wear. Bank customers become polluting in the study. This study used the technique of accidental sampling. The sample size was 40 respondents.Using primary data that is the spread of questionnaires directly. Using data analysis data quality test, classical assumption test, hypothesis test, F test (simultaneous) and path analysis test using SPSS version 23.0. The results of this study indicate that (i) customer value has a positive and significant effect on customer loyalty (ii) shariah compliance has a positive and significant effect on customer loyalty (iii) satisfaction has a positive and significant effect on customer loyalty (iv) customer value does not affect loyalty through customer satisfaction as an intervening variable (v) shariah compliance does not affect loyalty through customer satisfaction customer loyalty.
Pengaruh Harga, Kualitas Produk, Lokasi Dan Minat Masyarakat Muslim Terhadap Permintaan Produk Yafa’s Beauty & Health Care : Studi Kasus Klinik Kecantikan Yafa’s Kota Medan Sari, Deva Kumala; Nurbaiti, Nurbaiti; 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.v3i2.4051

Abstract

This study aims to measure the price, product quality, location and interest of the muslim community to the demand for products either partially, simultaneously or interaction. This study uses quantitative research, with an associative approach. The population in this study is the customer beauty clinic Yafa's beauty health & care in Medan.Sampling in this study using saturated Sampling techniques. Data collection techniques by distributing questionnaires (questionnaire).The Data used in this study are primary data, data analysis techniques used are data validity test, data reliability test, classical assumption test, and hypothesis test.The results showed that partially variable price, product quality, location and interest of the Muslim community positively and significantly influenced the demand for Yafa's beauty health & care products. Then testing the hypothesis variable price, product quality, location and interest of the Muslim community simultaneously positive and significant effect on product demand Yafa's beauty health & care. From the calculation of the coefficient of determination shows that the variable product demand is influenced by price, product quality, location, interest of the muslim community by 62%.
Analisis Dampak Pengangguran Terhadap Tingkat Kemiskinan di Kepulauan Riau Haamidah, Szahara Nur; Salbilah, Salwa Izmi; Desmawan, Deris; Andini, Fitri Yulia; Fachriza, Salma Yuri; Saputra, Alfito Yuniawan
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.v3i2.4131

Abstract

Unemployment and poverty rates are two dimensions that are related or interrelated. The unemployment rate is a measure for calculating or knowing the poverty rate. The survey was conducted  due to  precarious unemployment in Riau and  low unemployment in Keplau. This study aims to analyze data on the impact on unemployment and poverty in Keplauan his Riau province. The research method used is quantitative research. The analytical method used in this study is the secondary data test. This study shows (1) the impact of poverty rate on unemployment rate in Keplauan-Liau Province; (2) There are other dimensions that also affect levels of unemployment and poverty.
Peran Restoran Garuda Dalam Mendukung Wisata Kuliner Halal di Kota Medan (Studi Kasus : Restoran Garuda Jl. H. Adam Malik No. 14 Medan) Chair, Marsari; Yusrizal, Yusrizal; Nasution, Juliana
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.v3i1.4027

Abstract

Looking for a halal restaurant or restaurant is a must for Muslim visitors, because one proof of obedience to Allah's commands is to eat halal food and not eat unclean food. The large number of restaurants or restaurants in Medan that provide non-halal food makes Muslim tourists or Muslim visitors confused about choosing a halal restaurant. Finding halal food in the city of Medan is not difficult, because the ethnic population of Medan is Malay, most of the Malays are Muslims. One of the restaurants in Medan with the characteristics of Minang-Malay cuisine is "Garuda Restaurant". This study aims to find out and analyze the efforts that have been made by Garuda Restaurant in supporting halal culinary tourism in the city of Medan. Then to find out and analyze the business that will be carried out by the Garuda Restaurant in supporting halal culinary tourism in the city of Medan and to find out and analyze the obstacles faced by the Garuda Restaurant in supporting halal culinary tourism in the city of Medan. This study uses a qualitative approach with qualitative descriptive research methods through interviews and supported by documentation conducted to the Head of the Garuda Restaurant Services Division, Jl. H. Adam Malik No. 14 Medan regarding the role of the Garuda Restaurant in supporting halal culinary tourism in the city of Medan. The results of the study show that there are several efforts that have been made by the Garuda Restaurant in supporting halal culinary tourism in the city of Medan, starting from maintaining quality, how to market to customers, holding promos, and providing complete facilities at the Garuda Restaurant. The efforts that will be carried out by the Garuda Restaurant in supporting halal culinary tourism in the city of Medan are to improve the quality of service to the community and improve the quality of the products being marketed. Apart from that, there are obstacles faced by Garuda Restaurant in supporting halal culinary tourism in the city of Medan, namely the operational time limit and the many other restaurant competitors.
Pengaruh Harga CPO Dan Nilai Tukar Rupiah Terhadap Harga Minyak Goreng Di Pasar Tradisional Kota Medan Chairani, Zizah; Marliyah, Marliyah; Syarvina, Wahyu
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.v3i2.4105

Abstract

Palm oil is one of the most consumed and produced oils in the world. It is cheap, easy to produce and very stable for use in a wide variety of foods, cosmetics, hygiene products, and can also be used as a source of biofuel or biodiesel. Most palm oil is produced in Asia, Africa and South America because the oil palm tree requires warm temperatures, sunshine and lots of rainfall to maximize its production. This study aims to determine the effect of CPO prices and the rupiah exchange rate on cooking oil prices in traditional markets in Medan. The research method used in this research is a quantitative research approach with multiple linear regression data analysis methods with SPSS tools. The sample used is the time series January 2017- December 2021. The dependent variable used in this study is the price of cooking oil. While the independent variables (independent variables) used are CPO prices and the rupiah exchange rate. Based on the results of hypothesis testing on the t test, it is known that the significant value of CPO price is 0.000 (sig < 0.05) with a t count of 11.124 > 2.002 (t count > t table). The second hypothesis test showed that the rupiah exchange rate was significant at 0.181 (sig > 0.05) with a t count of 1.355 <2.002 (t count > t table). And based on the results of the third hypothesis test, it is known that the significant value is 0.000 (sig <0.05) with an F count of 63.543 greater than F table 3.16 (F count > F table). So it can be concluded that the two independent variables (CPO prices and the rupiah exchange rate) simultaneously have a significant effect on the cooking oil price variable.

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