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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 Determinan Permintaan Masyarakat Kota Medan Terhadap Jasa Pengiriman Paket Pos Pada PT. Pos Indonesia (Persero) Kristin Yenita Purba
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.v3i3.4208

Abstract

PT. Pos Indonesia (Persero) is a state-owned company engaged in delivery services, this company is well known by the wider community as a means of communication and also provides goods delivery services. This study aims to analyze the effect of price, per capita income, population on the demand for postal parcel delivery services at PT. Pos Indonesia (Persero) Medan. 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 is eviews 9. The results of this study show that the price variable has a negative and significant effect on delivery services. Per capita income variable has a positive and significant effect on delivery services. And the population variable has a negative and insignificant effect on delivery services. As an effort to improve delivery services, business innovation is needed to increase demand for postal parcel delivery services in the face of increasingly fierce competition in the delivery service market. And improve the quality and quality of service as well as affordable prices to meet the demand for delivery services. Satisfaction is very important in increasing the demand for delivery services, therefore it is hoped that the level of service will be further improved.
Pengaruh Capital Adequacy Ratio (CAR) Dan Financing To Deposit Ratio (FDR) Terhadap Return On Equity (ROE) PT BCA Syariah Atmaja, Ardi; Rahmani, Nur Ahmadi Bi; Harahap, Rahmat Daim
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.v3i3.4251

Abstract

This research is motivated by the movement of the Capital Adequacy Ratio (CAR), which has fluctuated from year to year, in 2013, 2017, 2018, 2019 and 2020 towards Return On Equity (ROE), as well as the Financing to Deposit Ratio (FDR) also experienced fluctuating movements from year to year, in 2013, 2016, 2017 and 2019 in terms of Return On Equity (ROE), according to Irham Fahmi the higher the CAR, the stronger the bank's ability to bear the risk of any credit or productive assets , so the higher the CAR, the higher the Bank's Return On Equity (ROE) level and according to Lukman Dendawijaya, the higher the FDR Ratio, the Bank's profits will increase with the assumption that banks are able to channel financing effectively, with increasing bank profits, then Return On Equity ( ROE) will increase. This study aims to determine the effect of the Capital Adequacy Ratio (CAR) and the Financing to Deposit Ratio (FDR) on the Return On Equity (ROE) of PT Bank BCA Syariah. This research method uses a quantitative approach with secondary data sources, namely the financial balance sheet reports of PT Bank BCA Syariah Quarterly from 2013-2020. The analysis technique used is multiple linear regression test using the SPSS 25 tool. The results of this study indicate that the first H1 indicates that CAR has a significant effect on Return On Equity (ROE) with a negative value at PT BCA Syariah because t count is greater than t table t count value of 4.061 and t table 2.04523 with a significance profitability value of 0.000. Both H2 indicate that FDR has no significant effect on Return On Equity (ROE) at PT BCA Syariah because t count is smaller than t table, t count value is 0.203 and t table is 2.04523 with a significance profitability value of 0.840. The three H3s show that simultaneously CAR and FDR have an effect on ROE because F count (9.157) is greater than F table (3.33), then the value of the Coefficient of Determination (R2) shows that CAR and FDR have an effect of 38.7% on ROE and the remaining 61.3% are influenced by other variables.
Analisis Pengaruh Jumlah Arus Barang Melalui Pelabuhan Dan Jumlah Ekspor Impor Terhadap Pertumbuhan Ekonomi Di Sumatera Utara Periode (2001-2021) Nasution, Rifka Aqiila
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.v3i3.4226

Abstract

Abdul Rahman, Agus. 2016. Metode Penelitian Psikologi. Bandung: PT Remaja Rosdakarya.https://sumut.bps.go.id/Jhingan, 2000. “Ekonomi Pembangunan dan Perencanaan”. Jakarta : Rajawali Press.Ni Made Dwitya Purwandini, S. B. (2021). PENGARUH BONGKAR DAN MUAT BARANG PELABUHAN LAUT . konstanta Ekonomi Pembangunan, 29-31.Purwono. M. 2002. Bertanam Jagung Unggul. Penebar Swadaya. Jakarta.Sukirno, Sadono. 2000. Makro Ekonomi Modern. Penerbit PT. Raja Grafindo Perkasa, JakartaSusanti, E. (2019). Pengaruh Investasi, Ekspor, Dan Tenaga Kerja Asing Terhadap tingkat Pengangguran Terbuka Indonesia Periode 2001-2017. ILMIAH, 8-11.
Analisis Pengaruh Utang Luar Negeri Dan Pengeluaran Pemerintah Terhadap Pertumbuhan Ekonomi Indonesia Zaskya Humairah
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.v3i3.4215

Abstract

This study was conducted to determine and analyze the effect of external debt and government spending on economic growth, in this case GDP. The sample used is time series data from the period 1985-2014 on foreign debt, government spending and GDP ( Gross Domestic Product) taken from World Bank data. The sample in this study berjumalh 30 data that will be used as the object of research. The dependent variable in this study is economic growth using data on Indonesia'S GDP, while the independent variable is the external debt and expenditure of the Government of Indonesia. To see the effect of independent variables and dependent variables, researchers perform multiple linear regression analysis test also perform classical assumption test. Based on the research results obtained, it can be seen that simultaneously foreign debt and government spending have a significant effect on Indonesia's economic growth. Furthermore, partially, foreign debt has a positive and significant effect on economic growth, and government spending also has a positive and significant effect on Indonesia's economic growth.  
Pengaruh CSR dan Profitabilitas Terhadap Nilai Perusahaan Lubis, Nurul Azhrah; Nurwani, Nurwani
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.v4i3.4268

Abstract

This study aims to determine the effect of Corporate Social Responsibility and profitability on the value of the company in mining companies listed diBEI year 2016-2020. The type of data used in this study is quantitative data. The method used in this study is purposive sampling method with a population of 49 companies and a sample of 6 companies. The technique of data collection in this study is using the documentation method and analyzed by multiple linear regression analysis using SPSS 22 application. The results showed that (1) profitability and CSR disclosure had a positive and significant effect on the value of the Company, (2) profitability had a positive and significant effect on the value of the company, and (3) CSR disclosure and profitability had a positive and significant effect on the value of the company simultaneously.
Penerapan Akad Murabahah Pada Pembiayaan KPR Syariah Di Bank Sumut Capem Syariah HM Yamin Kusnadi, Hafidah Ayu; Atika, Atika
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.v3i3.4245

Abstract

The needs of human life continue to increase along with the times, from time to time, the population of a country will grow very rapidly from year to year, including the State of Indonesia. The increase in population in Indonesia according to the Central Bureau of Statistics (BPS), a government statistical agency conducts thorough research on the structure of Indonesia's population once every decade. Indonesia has a population of 237.6 million people, this number has increased from the previous decade which amounted to 205.1 million people. Talking about home, home is a basic human need. As the main need for humans, the house is in great demand by many people. However, the skyrocketing house prices meant that it was rare for people to be able to buy a house in cash, so buying on installments or renting was the chosen alternative. There are many ways that can be taken by the community in meeting their basic needs in terms of housing. This research includes field research. This research studies intensively about the background, circumstances, and interactions of a social, individual, group, institution, or society. The researcher saw firsthand the phenomenon that occurred at Bank Sumut Sharia Headquarters HM Yamin. This research is descriptive qualitative. "Qualitative descriptive research is research that has the character of an assessment, non-numeric verbal analysis, to explain the meaning further than what is visible to the five senses." Data collection techniques used are interviews and documentation. After the data obtained has been collected through interviews and documentation, as well as the information and information found in this study will become data which is then analyzed using descriptive methods.
Analisis Faktor-Faktor Indeks Pembangunan Gender di Provinsi-Provinsi Pulau Sumatra Tahun 2011-2021 Yolanda Putri Br Hutasoit, Hosiana Febby; Rozaini, Noni
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.v3i3.4220

Abstract

This study aims to analyze the effect of life expectancy, per capita expenditure and average length of schooling on the Gender Development Index in the provinces of Sumatra island in 2011-2021. The Data used in this study is secondary data obtained from the Central Bureau of Statistics. This study uses panel data with cross-section data from a number of provinces in Java. Analysis of the data used is the KLA sik assumption test (multicollinearity test, heteroscedasticity test), and statistical tests (coefficient of determination test (R2), t test and F test) using the E-Views 9 application as an analytical tool. The results obtained that life expectancy has a negative effect and influence on the Gender Development Index, per capita expenditure has no effect and is not significant on the Gender Development Index, and the average length of school has a positive and significant effect on the Gender Development Index.
Pengaruh Kepercayaan, Pengetahuan, Dan Aksesibilitas Terhadap Keputusan Muzakki Dalam Menggunakan Digital Payment (Studi Kasus Muzakki Kota Medan) Ritonga, Lilis Suryani; Anggraini, Tuti; Yanti, Nursantri
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i2.4306

Abstract

The purpose of this study is to determine the effect of trust, knowledge, and accessibility to the decision muzakki in using digital payment for zakat payments. This study uses a quantitative approach. Data collection using a questionnaire with a purposive sampling of 80 respondents. The test results simultaneously showed that trust, knowledge, and accessibility influenced muzakki's decision to use digital payment with a sign value of 0.000 < 0.05. The test results through multiple linear regression analysis test showed that confidence significantly affect the decision muzakki using digital payment with a value of 0.18 < 0.05.  The test results through multiple linear regression analysis test found that knowledge significantly affect the decision muzakki using digital payment with a value of 0.005 < 0.05.   The test results through multiple linear regression analysis test found that accessibility significantly affect the decision muzakki using digital payment with a value of 0.000 < 0.05.  
Pengaruh Pendidikan Dan Pengetahuan Terhadap Tingkat Pemahaman Masyarakat Kota Sibolga Dalam Memilih Produk Bank Syariah Lubis, Melisa; Tambunan, Khairina
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i2.4288

Abstract

In Sibolga City, this study intends to examine public awareness of sharia banking products. A quantitative technique is used in this kind of research. Up to 100 residents of Sibolga City made up the sample for this study. By completing a questionnaire on a Likert scale, data was gathered. The study's findings support the conclusion that most residents of Sibolga City are unaware of Islamic banking products, with the exception of those who know about Islamic banks. The community in Sibolga City only knows about Islamic banks, according to the study's findings.
Analysis Of The Bankometer Method In Predicting Financial Distress At PT. Bank Muamalat Indonesia Hafiza, Dara; Rahma, Tri Inda Fadhila; Harahap, Rahmat Daim
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i2.4317

Abstract

This study aims to determine the soundness level of Islamic bank at PT. Bank Muamalat Indonesian to use the Bankomenter method in accordance with POJK No.8/POJK.03/2014 concerning Soundness level of sharia commercial banks and sharia business units. This study use a qualitative approach methode. The data studied is qualitative data sourced from secondary data, namely from the 2015-2020 financial report. Data collection techniques and instruments using literature studies and decomentation studies. Data analysis used to find out how soundness level of a bank in this study is descriptive analysis using Bankometermethode. The result of this research shows the soundness level of the bank at PT. Bank Muamalat Indonesian in 2015-2020 is in Composite Rating 2 (PK-2) in the “Healthy” category. This reflects significant bank conditions and changes in business conditions as well as other external factors and if weaknesses are found, in general these weaknesses are quality significant which if not handled properly by management can distrupt the continuity of banks business including loss of public trust at the bank. 

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