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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 Dana Pihak Ketiga Dan Rasio Keuangan Terhadap Bagi Hasil Mudharabah Dengan Return On Asset Sebagai Variabel Moderating Pada Bank Umum Syariah Periode (2017-2021) Sri Sudiarti; Wahyu Syarvina; Irani Eka Putri Pohan
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.v3i3.4223

Abstract

The purpose of this study is to find out how much influence DPK, CAR, FDR and ROA have on Mudharabah Profit Sharing at Islamic Commercial Banks for the 2017-2021 period. The data in this study are secondary data obtained from the official website of the Financial Services Authority. This research uses a descriptive approach with a quantitative research type. The results of this study are that the Third Party Funds (DPK) variable has a partial positive and significant effect on Mudharabah Profit Sharing (BHM) at Islamic Commercial Banks for the 2017-2021 period, the Capital Adequacy Ratio (CAR) variable has a partial positive and significant effect on Profit Sharing Mudharabah (BHM) in Islamic Commercial Banks for the 2017-2021 period, the Financing To Deposit Ratio (FDR) variable partially has a positive and significant effect on Mudharabah Profit Sharing (BHM) in Islamic Commercial Banks for the 2017-2021 period, Return On Assets (ROA) can moderate by strengthening the influence of Third Party Funds (DPK) variables on Mudharabah Profit Sharing (BHM) at Islamic Commercial Banks for the 2017-2021 period, Return On Assets (ROA) cannot moderate by weakening the effect of the Capital Adequacy Ratio (CAR) variable on Mudharabah Profit Sharing (BHM) in Islamic Commercial Banks for the 2017-2021 period and Return On Assets (ROA) are able to moderate by strengthening the influence of the Financing To Deposition variable t Ratio (FDR) to Mudharabah Profit Sharing (BHM) at Islamic Commercial Banks for the 2017-2021 period.
Analisis Pengaruh Bonus Demografi Terhadap Pertumbuhan Ekonomi Di Sumatera Utara Clawdya Zebua, Nobel Indah
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.v3i3.4210

Abstract

Indonesia is predicted to experience a demographic bonus. Demographic Bonus is a country condition where the number of young people with an abundance of about 2/3 of the total population. This study aims to determine the Labor Force Participation Rate and Dependency Ratio on Economic Growth in North Sumatra, which is also experiencing a demographic bonus. The labor force is the population of working age or looking for work, so when they get a job and income, it will affect economic growth. The Dependency Ratio is the dependency ratio connecting groups that are most likely to become economically dependent groups. This study uses secondary data or time series. While the analysis used is multiple linear regression. This model tests the Labor Force Participation Rate and Dependency Ratio on economic growth in North Sumatra. This model shows that the Labor Force Participation Rate has a positive effect on economic growth in North Sumatra. The Dependency Ratio has a positive effect on Economic Growth in North Sumatra. Furthermore, simultaneously / simultaneously the Labor Force Participation Rate and Dependency Ratio have a positive and significant effect on Economic Growth in North Sumatra.
Pengaruh Pengangguran, Tingkat Tenaga Kerja Dan Kemiskinan Terhadap Ketimpangan Pendapatan Di Sumatra Utara Syahputra, Andi; Daffa, Datuk Sazli; Siahaan, Fauzan Zuhri
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i1.4257

Abstract

North Sumatra is one of the provinces in Indonesia that faces challenges in reducing the income gap among its population. In this context, unemployment, labor levels, and poverty were identified as factors that might influence income inequality. This study aims to analyze the effect of unemployment, labor levels, and poverty on income inequality in North Sumatra. This research method uses a quantitative approach using secondary data collected from official sources such as BPS (Badan Pusat Statistik) and Related Literature. The data collected includes unemployment rates, labor rates, poverty rates, and income inequality rates in North Sumatra over a period of time. The results of the analysis showed that poverty has a significant relationship with income inequality in North Sumatra. High levels of poverty can lead to imbalances in the distribution of income, resulting in greater disparities between groups of people. In addition, the level of employment also has an influence on income inequality. Low labor rates can hinder economic growth and result in inequality in income distribution.
Pengaruh Kompensasi Finansial Dan Motivasi Intrinsik Terhadap Kepuasan Kerja Auditor (Studi Kasus Kantor Inspektorat Daerah Kota Binjai) Muhammad Farhan Alyusri; M. Ridwan; Khairina Tambunan
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.v3i3.4241

Abstract

This study uses quantitative methods involving 51 respondents.  Data was collected by using the distribution of questionnaires.  The data obtained were analyzed using statistical formulas, namely by using multiple regression analysis carried out with the SPSS 25 program. The results of the multiple linear regression analysis were that the independent variable was considered zero, so the value of job satisfaction was 1.219.  If there is an increase in financial compensation by 1, then job satisfaction (Y) will increase by 0.474.  If there is an increase in intrinsic motivation of 1, then job satisfaction (Y) will increase by 0.273. The financial compensation variable has the greatest influence on job satisfaction 0.474, then followed by the intrinsic motivation variable of 0.273.  The results of this analysis using the determinant coefficient is known that 40,% variation of job satisfaction can be explained by financial compensation and intrinsic motivation at a confidence level of 0,05%.  While the remaining 60% is explained by other variables not included in this study. The results of quantitative analysis show that the variables of financial compensation and intrinsic motivation have a significant simultaneous effect on auditor job satisfaction.  This study describes the need for financial compensation and intrinsic motivation on auditor job satisfaction at the Binjai City Regional Inspectorate Office.
Analisis Pengaruh Inflasi, Pengangguran Dan Belanja Pemerintah Terhadap Kemiskinan di Sumatera Utara Tahun 1991-2020 Nadeak, Royan Abel
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.v3i3.4217

Abstract

This study aims to analyze the effect of inflation, unemployment and government spending on poverty in North Sumatra in 1991-2020. This study uses time series data obtained from the Central Statistics Agency of North Sumatra. This study uses the Error Correction Model (ECM) analysis method. To determine the effect of the independent variable on the dependent variable in the short term and Multiple Linear Regression to determine the effect of the independent variable on the dependent in the long term. From the results of the ECM estimation or short-term analysis, it shows that only the inflation variable has a significant and positive effect on the poverty level in North Sumatra. In the long term, the unemployment variable has been shown to have a significant and positive effect on poverty. On the other hand, in the short term it is also proven that changes in unemployment have a significant and positive effect on poverty. In the long term, the variable of government expenditure has been shown to have a significant and negative effect on poverty.
Analisis Strategi Pengembangan Kepariwisataan Sejarah di Kota Medan Dengan Metode SOAR (Studi Kasus Museum Negeri Provinsi Sumatera Utara) Dayantri, Dayantri; Ramadhani, Sri; Syahbudi, Muhammad
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.v4i3.4276

Abstract

This study aims to analyze the development strategy undertaken by the State Museum of North Sumatra province as one of the historical tourism in order to increase the value of PAD (local revenue) by increasing the number of visitors. This study uses qualitative methods with data analysis techniques using the SOAR method (strengths, Opportunities, Aspirations, Results).Data collection techniques used in the form of observation, interviews, questionnaires and documentation. The results of this study are: (1) the application of SOAR analysis at the State Museum of North Sumatra using internal and external factors analysis strategy. (2) calculation results on the comparison between strengths and weaknesses in the table IFAs and EFAS, IFAS calculation shows that Strenght (S) is greater than Opportunity (O). While EFAS calculation shows Results (R) is greater than Aspirations (a). (3) the results of the IE (Internal - external) matrix of the State Museum of North Sumatra province are located in Cell Number 1, namely concentration through vertical integration which indicates that the museum is in a strong state. And the results of SOAR obtained are in Quadrant II, a position that indicates a strong organization, but faces great challenges. (4) from the analysis that has been done, the State Museum of North Sumatra province is recommended to implement a diversification strategy by optimizing strengths to achieve measurable results.
Pengaruh Tingkat Kesehatan Keuangan Terhadap Pendapatan Kontribusi Dana Tabarru Pada Perusahaan Asuransi syariah Lubis, Siti Nurhaliza; Lubis, Fauzi Arif; Nasution, Juliana
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.v3i3.4233

Abstract

This researcher can aim to determine the effect on capital ratio-based RBC which is on the income contribution to Sharia Life Insurance companies listed on the Indonesia Stock Exchange BEI 2016-2021. By using this research method, it can be used with its quantitative approach by using data analysis which is assisted by the SPSS 2020 application. This research can be carried out with general insurance companies registered on the IDX where there is a collection of data in this study from sources of insurance company financial reports, this can go through the website www.idx.co.id the results of the regression analysis, this can be concluded in a partial way on the RBC risk based capital variable which can be influenced by the significant level of contribution income variables. And the existence of a significant value of 0.002 <0.05 or a t-count value of 3.513 > t-table 2.048 can be interpreted that H1 accepts and H0 rejects, so that it can be partially interpreted that the variable Level of Financial Soundness X can be influenced by its significant value in the Contribution Income variable Y. The following results mean that the Summary modeling can be obtained with an r (square) value of 0.281 with 28.1%. This can be interpreted that the effect of the level of financial soundness is in the contribution of income to Islamic insurance companies listed on the Indonesia Stock Exchange IDX 2016 – 2021 of 28.1% which remains with 71.9% and this can be influenced by variables that are therefore not other research on research This .
Analisis Metode Underwriting Untuk Meningkatkan Peserta Asuransi Jiwa Syariah (Study Kasus AJB Bumiputera 1912 Cabang Medan) Tambak, Ayub; Batubara, Maryam; Syahbudi, Muhammad
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.v3i3.4249

Abstract

This research was conducted at Ajb Bumiputera 1912 Syariah Medan Branch. The type of research used is descriptive qualitative using primary data, namely field research, using document study tools, interviews and observations. the last step of the research is data analysis. The purpose of this research is to explain the factors considered in the process of selecting prospective customers by looking at the contribution of age, gender, work and hobbies, while for the company's strategy to increase sharia life insurance participants it is necessary to prepare human resources life skills in the world of insurance marketing, and the methods used to classify all the factors considered by the company's Underwriters, namely the four methods of Manual underwriting, Experience Underwriting, Blended Underwriting, and Forcasting.
Pengaruh Kecakapan Pribadi Dan Kecakapan Sosial Terhadap Keberhasilan Usaha Di Pusat Perbelanjaan Pasar Petisah Medan Rachmahlija, Selfia; Lestari Nasution, Annio Indah; Aslami, Nuri
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.v3i3.4224

Abstract

The existence of small and Medium Enterprises (SMEs) in developing countries can be said to be the backbone of a country's economy. The success of small and medium enterprises (SMEs) has proven to be able to move the wheels of the nation's economy and reduce the number of unemployed in the country. In this study, researchers see the phenomenon that personal skills and social skills in business actors in the Petisah market is very minimal. In addition, there are also some efforts that look forward and crowded and some vice versa. This study aims to determine how the influence of personal skills and social skills on the success of businesses in the shopping center petisah medan market with respondents totaling 91 businesses selected through a simple random sampling technique. This study is an associative quantitative research. The variables of this study are personal skills and social skills and business success which consists of 7 dimensions, namely capital increase, production, number of customers, business expansion, expansion of marketing areas, improvement of physical facilities and business income. The research Data were analyzed using multiple linear regression analysis techniques and the results showed R^2 = 0.602 ; F = 66.521p_1= 0.573 p_2 = 0.932 the skills of business actors contributed 60.2% to the success of the business, personal skills and social skills have a positive and significant effect on business success. The results of this study are expected to provide an understanding of self-regulation and good communication skills and affect the success of the business so that business actors and prospective business actors can further develop it for the sake of a successful business undertaken.
Pengaruh Variabel Makro Ekonomi Terhadap Pembiayaan Pada Perbankan Syariah Di Kota Medan Margaretha, Dewi
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.v3i3.4211

Abstract

Today, Islamic banking is booming and growing spread all over the world, both in Muslim and non-Muslim countries . The growth of the Islamic banking industry is fairly good, with an average growth of 30%-40%, much higher than the growth of conventional banking which is only about 12%. The growth of Islamic banking can be seen, among others, through the growth of deposits, third-party funds for banking are like blood, without which banking institutions will be lethargic and not passionate. Therefore, Islamic banking needs to strengthen the structure of funds to support the expansion of financing through a massive increase in customer-based and develop business capacity and the development of transactional services for all segments of both the mass of individuals and corporate institutions. the results of the analysis of the data that has been stated in the previous chapter, it can be concluded that the results of the analysis by the VAR method of multiple regression test at alpha 5% with the help of the Eviews program, show that variable inflation, interest rates, exchange rates and GDP have a variant in affecting deposits, this can be seen from the results of observations in the first period until the end of the period.

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