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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 Kinerja Lingkungan, Ukuran Perusahaan dan Islamic Governance Score Terhadap Pengungkapan Islamic Social Reporting (ISR) Pada Perusahaan Yang Terdaftar di Indeks Saham Syariah Indonesia Amanda, Annisa Rizka; Harmain, Hendra; Syarvina, Wahyu
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.v3i3.4264

Abstract

This study aims to obtain empirical evidence of the influence of 3 (three) independent variables, namely environmental performance, company size and Islamic Governance Score on the dependent variable, namely the disclosure of Islamic Social Reporting (ISR). The type of data used in this study is quantitative data obtained from the annual financial reports of companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2016-2020 period as well as other data needed in this research. The data analysis technique uses a panel data regression model. The results show that environmental performance has no effect on disclosure of Islamic Social Reporting (ISR) in companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2016-2020 period, company size has a positive and significant effect on disclosure of Islamic Social Reporting (ISR) in listed companies in the Indonesian Sharia Stock Index (ISSI) for the 2016-2020 period and the Islamic Governance Score has a positive and significant effect on the disclosure of Islamic Social Reporting (ISR) in companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2016-2020 period. Simultaneously it shows that environmental performance, company size and Islamic Governance Score have an effect on the disclosure of Islamic Social Reporting in companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2016-2020 period.
Penilaian Tingkat Kesehatan Keuangan Pada PT. Sumber Tani Agung Gunung Tua Siregar, Dina; Imsar, Imsar; Hasibuan, Nur Fadhilah Ahmad
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.v3i3.4242

Abstract

The purpose of this study was to determine the health level of PT. Sumber Tani Agung through analysis of liquidity ratios, solvency, profitability and financial performance from 2018-2021. The research method uses a descriptive qualitative approach. Based on the results of analysis, it can be concluded that the Liquidity Ratio, the Current Ratio, is considered good. The Achid Test Ratio shows that company is able to cover its current debts with its current assets, so that the company is in a liquid state. The Solvency Ratio for 5 years, the Debt Ratio, has decreased very drastically, this is due to the low total debt. The detailed Debt To Equity Ratio is considered good, with a very low current debt value that can still be borne by own capital issued by creditors. Profitability ratio, the return on assets is considered good, due to an increase in the ratio every year.
Analisis Risiko Pembiayaan Mudharabah Dan Musyarakah Pada PT. Bank Sumut Unit Usaha Syariah Nuridawati Cibro; Sri Sudiarti; Muhammad Syahbudi
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.v3i3.4218

Abstract

The allocation of bank funds is dominated by the distribution of funds in the form of financing, both Mudharabah and Musyarakah. In every financing, there must be a risk arising from the failure of the party to fulfill its obligations. The risk of Mudharabah and Musyarakah financing is potentially high because it relies on very high trust as a moral guarantee so that this is the background of this research. This study aims to determine what are the risks arising from mudharabah and musyarakah financing at PT Bank Sumut UUS. This research uses a descriptive qualitative approach with interviews, documentation and observation as data collection techniques. Data analysis techniques in this study are data collection, data reduction, data presentation and conclusion drawing and verification. The results showed that the risks arising from mudharabah financing are financial risk (default), investment, legal, compliance, and fiduciary risk, but the risk of default is the most vulnerable where mudharib cannot fulfill his obligations to shahibul maal. Risks that arise due to musyarakah financing of PT Bank Sumut UUS include business risk (risk of financed business), shirinking risk (risk of reduced financing value) and character risk.
Analisis Faktor-Faktor Yang Mempengaruhi Kemiskinan di Sumatera Utara Purba, Kristin Yenita; Clawdya Zebua, Nobel Indah; Manurung, Zenifer
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.v3i3.4205

Abstract

This study aims to analyze the effects of unemployment, inflation and investment on poverty in North Sumatra in 1991-2020. This study uses time series data obtained from the Central Bureau of Statistics of North Sumatra. This study uses the Error Correction Model (ECM) analysis method. To determine the effect of the independent variables on the dependent variable in the short term and Multiple Linear Regression to determine the effect of the independent variables on the dependent in the long term. From the results of the ECM estimation or short-term analysis, it shows that the inflation variable has a significant and positive effect on the poverty rate in North Sumatra. In the long term, the unemployment variable is proven 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 run, the investment variable is proven to have a significant and positive effect on poverty.
Pengaruh Kebijakan Office Channeling, Dana Pihak Ketiga (DPK) Dan Penyaluran Pembiayaan Terhadap Aset Perbankan Syariah Di Indonesia (Periode 2017-2021) Hasibuan, Abdi Satria; Nurbaiti, Nurbaiti; Syarvina, Wahyu
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.v3i3.4250

Abstract

This study aims to evaluate the impact of Third Party Funds (DPK), Office Channeling Policies, and Financing on Islamic Banking Assets in Indonesia from 2017 to 2021. The type of research applied in this research is quantitative. The data source used is primary data derived from a sample of Islamic banking companies in Indonesia from UUS. Data collection was used by applying purposive sampling by distributing to 10 names of Islamic banking companies who were respondents. This work utilizes the method of multiple linear regression analysis. The research findings show that: 1) Office Channeling policies have a significant impact on Islamic Banking Assets; 2) Third Party Funds (DPK) have a significant influence; 3) Financing has a significant impact; and 4) Office Channeling Policies, Third Party Funds (DPK), and Financing have a significant impact. According to the analysis of the findings of the multiple linear regression study, financing (1,000), third party funds (DPK) (1,025), and office channeling policies (0,980) all have a beneficial effect on Islamic banking assets (0,014).
Analisis Pengaruh Indeks Pembangunan Manusia Dan Tenaga Kerja Terhadap Kemiskinan Di Provinsi Sumatera Utara Taufik Hidayat
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.v3i3.4234

Abstract

Poverty continues to be a major problem in the world, especially in North Sumatra Province. This study aims to examine and analyze the Effect of the Human Development Index and Workforce on Poverty in North Sumatra Province in 2015-2020. This type of data uses secondary data obtained from BPS North Sumatra and also journals as research support. The analysis used in this study is a quantitative method and uses eviews 9. In this model the independent variables used are the Human Development Index and Labor. While the dependent variable is Poverty. The regression results show that the Correlation Coefficient (R) is obtained with a multiple correlation of R=0.53 or 53%, so it can be concluded that there is a strong correlation between the HDI and Workforce variables on Poverty in North Sumatra Province. The coefficient of determination (R2) from the calculation of the coefficient of determination (R2) is 0.06 or 6%, meaning that 6% of poverty in North Sumatra Province is influenced by HDI and Labor. While 94% is influenced by other variables not examined.
Analisis Pengaruh Penanaman Modal Dalam Negeri, Penanaman Modal Asing, Tenaga Kerja Dan Ekspor Terhadap Pertumbuhan Ekonomi Sumatera Utara Tahun 2010 -2020 Berliana Manurung, Zenifer Feby
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.v3i3.4213

Abstract

North Sumatra's economic growth is an increase in economic value generated by all economic sectors in the North Sumatra region in a certain period of time, such as in one year or several years. This study aims to analyze the effect of domestic investment, foreign investment, labor, and exports on the economic growth of the city of North Sumatra in the 2010-2022 period. The data used in this research is secondary data from 2015 – 2020. The analytical tool used is multiple regression analysis. The software used to carry out the analysis was eviews 12. The results showed that domestic investment, foreign investment, and exports had a significant positive effect on the economic growth of the city of North Sumatra, while the workforce had no significant effect. In addition, the effect of domestic investment on economic growth is greater than that of foreign investment and exports. These findings can become the basis for local governments and business actors in developing economic policies in the city of North Sumatra.
Analisis Peran Ekonomi Kreatif Berbasis Budaya Lokal Untuk Meningkatkan Pendapatan Pengrajin Kerawang Gayo Dalam Kajian Ekonomi Islam (Studi Kasus Pengrajin Kerawang Gayo di Kecamatan Bebesen, Kabupaten Aceh Tengah) Ummu Khoirotun Nisfah; Sri Ramadhani; Muhammad Lathief Ilhamy Nasution
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.v3i3.4267

Abstract

This study aims to analyze the role of local culture-based creative economy in the District of Bebesen, Central Aceh Regency to increase the income of the craftsmen filigree Gayo in the study of Islamic Economics. This study was a field study using qualitative descriptive methods; primary and secondary data sources were used, and data collection procedures included interviews, observations, and documentation. The subjects in this study were owners, artisans and several related village parties. Based on the results of the study showed the role of local culture-based creative economy run by the craftsmen filigree Gayo in the District Bebesen, Central Aceh district greatly assist the craftsmen in meeting their economic needs and can increase revenue compared to before running the business filigree Gayo. In running their business, the craftsmen are also on average have attended training from the government so that the quality and creativity and innovation can continue to grow so that it will have an impact on the level of income. As well as during their business, the craftsmen filigree Gayo has also applied the principles of Islamic Economics such as adl (Justice), Free Will, the principle of responsibility and truth so as not to harm either party. Considering Gayo Filigree is a superior local product in the region, this study was conducted in order to be able to make Gayo filigree into a local product that is known by the wider community and can continue to grow in the future, so as to continue to increase the income of Gayo filigree craftsmen.
Analisis Pengaruh Pertumbuhan Ekonomi Dan Inflasi Terhadap Kemiskinan Di Sumatera Utara Royan Abel Nadeak; Taufik Hidayat; Billy Sugianta Surbakti
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.v3i3.4243

Abstract

Poor people are residents who have an average monthly per capita expenditure below the poverty line. The problem of poverty is a complex and multidimensional problem covering various aspects of human life, including the local government in North Sumatra. Efforts to eradicate poverty must pay attention to the root causes of poverty itself. The indicators used in this study are the rate of economic growth, inflation, and the amount of poverty. This study aims to analyze how much influence the rate of economic growth and inflation has had on the poor population in North Sumatra in the 2001-2020 period, both simultaneously and partially. The type of data used in this study is secondary time series data from 2001 to 2020. The data used is data obtained from the official website of the Central Statistics Agency (BPS) of North Sumatra. The analytical method used in this research is multiple linear regression analysis with Eviews statistical software. The results showed that the economic growth rate variable had a positive and insignificant effect on poverty in North Sumatra Province. Partially the inflation variable has a positive and significant effect on poverty in North Sumatra Province.
Analisis Pengembangan Potensi Ekonomi Desa Dalam Meningkatkan Kesejahteraan Melalui Badan Usaha Milik Desa (BUMDes) di Desa Kisam Lestari Kec. Lawe Sumur Kab. Aceh Tenggara Cahaya, Nilam; Harmain, Hendra; Ilhamy Nasution, Muhammad Lathief
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.v3i3.4219

Abstract

This study aims to analyze the development of village economic potential through village-owned enterprises (BUMDes) in Kisam Lestari Village, Kec. Lawe Sumur District. Southeast Aceh. This research method is qualitative research. The subjects in this study were the village head, the head of BUMDes, and 3 communities. Data collection techniques with observation, interviews and documentation. The results revealed that the existence of BUMDes can improve the community's economy. The process and efforts of community economic development through BUMDes consist of trading business units and service business units. Both business units can help increase the income of the people of Kisam Lestari village. The funds collected through BUMDes are put into the village Treasury which is reused by the village and the funds can be allocated for the needs of the community physically and non-physically. For the next researcher, it is expected to further develop this research well when conducting research that is still related to the analysis of the development of village economic potential through village-owned enterprises (BUMDes). 

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