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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 Faktor-Faktor Yang Mempengaruhi Tingkat Konsumsi Rumah Tangga Petani Di Kecamatan Pantai Cermin Suwarni, Suwarni; 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.v4i2.4299

Abstract

This research aims to determine and analyze the influence of income, number of family dependents and education on the level of consumption of farmer households in Pantai Cermin District. This study is a quantitative study with multiple Linear regression analysis. The Data in this study was obtained by distributing questionnaires with Slovin method so that 98 respondents who were in Pantai Cermin subdistrict. The results of this study indicate that the T-test of the income variable (X1) states that the income variable has a partial and significant effect on the level of household consumption of farmers, so as to prove that Ha is accepted and H0 is rejected. From the results of the T test states that the variable number of family dependents partially and significantly affect the level of household consumption of farmers, so it can prove that Ha is accepted and H0 is rejected. And for the results of the education variable t test stated no effect partially and significantly on the level of consumption of peasant households, so as to prove H0 is accepted and Ha is rejected. While the F test(simultaneous) shows that the variables of income, number of family dependents and education simultaneously affect the level of consumption of farmer households. From the test results of the coefficient of determination in the column R Square get a value of 0.482, the value of the coefficient of determination is changed in percentage to 48.2%. So it can be concluded that there are 48.2% of the consumption level of farmer households influenced by income, number of family dependents and education. While the remaining 51.8% were influenced by other factors studied in this study.
Analisis Penerapan Strategi Segmenting, Targeting, Dan Positioning Dalam Memasarkan Produk-Produk Syariah Di PT. Sun Life Medan Zulfitri Zulfitri; Zuhrinal M. Nawawi; Nuri Aslami
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.v3i3.4308

Abstract

Marketing strategy plays an important role in the company. The purpose of the marketing strategy is to determine and with the goals of the organization and implement its mission. One strategy that is often used is the strategy of Segmenting, Targeting and Positioning (STP). Segmenting means dividing a market into groups that have the same needs. Targeting is a matter of how to choose, select, and reach the market. Positioning is how the company puts the product it makes into the minds of consumers. Determining the marketing strategy both from segmentation, target and position is one of the company's weapons to face market competition. The right strategy will make it easier for companies to market their products. The method used in this study is a descriptive qualitative approach, which aims to find out how the implementation of segmenting, targeting and positioning strategies in marketing sharia products at PT. Sun Life Medan. The results of this study explain that PT. Sun Life Financial Medan has implemented segmentation based on demographics, psychographics, geography, behavior, target market and market position for each of its products. For the target itself, the company already has targets that are carried out in accordance with predetermined segments and also for its market position, it has emphasized the image of a different sharia agency.
Analisis Pengaruh E-Banking Dan Kualitas Pelayanan Terhadap Loyalitas Nasabah Di Bank Sumut Unit Usaha Syariah Dengan Komitmen Keagamaan Sebagai Variabel Moderating (Studi Kasus Bank Sumut Unit Usaha Syariah KCP Karya) Khairani, Irna; Dalimunthe, Ahmad Amin; Lubis, Arnida Wahyuni
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.v4i2.4292

Abstract

This study was conducted to examine the effect of e-Banking variables, and the quality of Service to customer loyalty with religious commitment as a moderating variable. This study used primary data sourced from customers at Bank Sumut Sharia Business Unit KCP Karya on January 17, 2022 to February 17, 2022. The population used in this study is the customer who came to the customer service and using sampling techniques purposive sampling, so obtained 58. Data processing is done with SPSS statistical program tools 26. The results showed that the data used in this study have met the data quality test, the test of classical assumptions, which include: no multicollinearity, no heteroscedasticity, and normally distributed data. From the results of regression analysis showed partially variable e-banking affect customer loyalty, and service quality affect customer loyalty.
Analisis Faktor-Faktor Yang Mempengaruhi Performanc Appraisal Perusahaan Asurannsi Pada PT. Asuransi Sunlife Cabang Medan Muhammad Rizqi Fithrah Harahap; Tri Inda Fadhila Rahma; Nuri Aslami
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.v3i3.4321

Abstract

The object of this study is PT. Sunlife Financial Medan Branch. Research problems refer to Performance Appraisal (Peformance Appraisal). The purpose of the study was formulated to investigate the effect of productivity, service quality and responsiveness at PT. Sunlife Financial Medan Branch. The comparative quantitative method has been chosen to obtain the required data on this study. This study used 70 respondents and all respondents were employees of PT. Sunlife Financial Medan Branch. Data analysis using computer program SPSS 16.0. The results of the study productivity variables have a negative effect on performance Appraisal, service quality variables have a positive effect on Performance Appraisal, and responsiveness variables have a positive effect on Performance Appraisal. The results of the coefficient of determination of 57.5% which means that employee satisfaction can be explained by the variables productivity, service quality, and responsiveness. And this means that 57.5% is influenced by other variables that are not within the scope of this study. Thus, the hypothesis that productivity, service quality, and responsiveness have a significant effect on Performance Appraisal is acceptable.
Pengaruh Iklan, Konformitas Dan Gaya Hidup Terhadap Perilaku Konsumtif Mahasiswa Menurut Etika Ekonomi Islam (Studi Kasus Pada Mahasiswa Jurusan Ekonomi Islam UINSU) Hasibuan, Ismi Khoiriah; Harahap, Isnaini; Nasution, Juliana
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.v4i2.4302

Abstract

This research is motivated by consumer behavior, namely students majoring in Islamic Economics UINSU in buying products / services.There are consumer behaviors that are not in accordance with the ethics of consumption in Islam.Consumptive behavior is a human tendency to consume without limits, where humans are more concerned with Wants than needs. Consumptive behavior is influenced by several factors, namely : advertising,conformity, and lifestyle.This study aims to determine the effect of advertising, conformity, and lifestyle on consumptive behavior in students majoring in Islamic Economics uinsu class of 2018. This study uses quantitative research methods.The subjects of the study were students of the Department of Islamic Economics uinsu class of 2018.Data collection using questionnaires with purposive sampling techniques.Respondents to this sample as many as 73 people.The results of the t-test concluded that the variables of advertising, conformity, lifestyle have a positive and significant effect on student consumptive behavior. Based on the ANOVA test, F-count obtained at 45,579 greater than F-table (2.73), it was concluded that advertising, conformity and lifestyle simultaneously affect the consumptive behavior of students majoring in Islamic Economics UINSU.Reviewed based on Islamic Economic ethics consumptive behavior that occurs in students majoring in economics is not in accordance with the theory of Islamic Economic ethics, especially Islamic consumption ethics because there are still some students who like to waste money by shopping not according to need or prefer desire.
Pengaruh Transparansi Laporan Keuangan, Akuntabilitas Pengelolaan Dana Terhadap Tingkat Kepercayaan Muzakki untuk Membayar Zakat Pada LAZ Inisiatif Zakat Sumut Cahyani, Nur
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.v4i2.4312

Abstract

This study aims to empirically examine the effect of accountability, transparency and zakat management on muzakki's interest in LAZ North Sumatra Zakat Initiative. The variables used in this study are the independent variables (accountability, transparency and fund management) while the dependent variable (Muzakki's Trust). The data source in this study is primary data where the data collection method uses a questionnaire that is distributed online via Googleform. The number of samples whose data was successfully processed was 89 people. The sample selection method used is the non-probability method, namely convenience sampling, which is a sampling technique based on the ease of accessing members of the population. The results of this study indicate that the T-test of two variables, namely transparency and fund management, has a positive effect, while accountability has no effect on the level of muzakki's trust. And the results of the F test simultaneously have a significant effect on muzakki's interest in North Sumatra's Zakat Initiative LAZ.
Pengaruh Leverage, Total Asset Turnover Dan Ukuran Perusahaan Terhadap Harga Saham Dengan Deviden Payout Ratio Sebagai Variabel Intervening Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2017-2021 Fazharullah, Mhd.; Sani, Ahmad; Nurmadi, Ruswan
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.v4i2.4295

Abstract

The purpose of this study was to test and analyze the effect of leverage, total asset turnover, company size on stock prices with the dividend payout ratio as an intervening variable. The approach used in this research is a quantitative approach. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study used purposive sampling, amounting to 21 companies. Data collection techniques in this study using documentation techniques. Data analysis techniques in this study used path analysis using statistical analysis using Auter Model Analysis, Inner Model Analysis, and Hypothesis Testing. Data processing in this study uses the PLS (Partial Least Square) software program.The results of this study prove that directly leverage, total asset turnover and dividend policy have no effect on stock prices, company size has an effect on stock prices, leverage, total asset turnover has no effect on dividend policy, dividend policy is not able to mediate the effect of leverage, total asset turnover and company size to stock price.
Analisis Pelayanan Lapak Asik Dalam Sistem Klaim Jaminanan Hari Tua Dibadan Penyelanggara Jaminan Sosial (BPJS) Ketenagakerjaan Cabang Kota Padang Sidempuan Manik, Risnainun Wahyuli; Arif, Muhammad; Harahap, Muhammad Ikhsan
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.v4i2.4303

Abstract

The implementation of the Old Age Insurance (JHT) claim system at the Padangsidempuan Branch Employment BPJS has several obstacles, one of which is the lack of understanding of participants regarding the JHT claim system which results in ineffective utilization of the claim system provided through Lapak Asik. by BPJS Ketenagakerjaan, Padang Sidempuan City Branch. The purpose of this study is to see how the description of the implementation of JHT claims at the Padangsidempuan Branch Employment BPJS. This research method uses descriptive qualitative primary and secondary data. Data collection techniques that have been carried out by way of interviews and documentation studies. The results of the study show that the implementation of the Old Age Security (JHT) claim system at the Padangsidempuan City Branch of Employment BPJS is not in accordance with existing regulations. This is due to the fact that many participants make JHT claims but do not attachrequirements such as a certificate of termination of employment, so that participants experience failure in making their JHT claims. The utilization of the JHT claim system at Bukalapak is less effective. This is because there are still many participants who make claims directly to the Branch Office. In fact, through Asik Stalls it is more efficient for the participants' time.
Analisis Pengukuran Kinerja Keuangan Bank Umum Syariah di Indonesia Menggunakan Metode Risk Based Bank Rating (RBBR) Dan Shariah Conformity And Profitability (SCNP) Jambak, Arya Neta Adinda; Harahap, Nurlaila; Kusmilawaty, Kusmilawaty
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.v4i3.4283

Abstract

The study aims to find out the level of performance of sharia general Banks in Indonesia by using the risk based rating bank (RBRR) and shariah conexplaining and profitability (SCNP) period 2018-2020. He said the rupiah was expected to strengthen to rp9,100 per dollar in the Jakarta interbank spot market on Tuesday. The technique used for this research is overwhelmingly sampling by using descriptive quantitative methods. The study described the performance of the sharia general bank by two methods of risk-based rating bank (RBBR) as a result of the four aspects of the risk profile, good corporate governance, integrity integrity, and capital. The second method is the shariah contact and profitability (SCNP), viewed by the sharia-based variables with islamic income ratio, islamic income ratio, and profit sharing share as well as return on assets (roa), return on equity (roe), and net profit margin ratio. Research indicates that using risk-based rating bank (RBBR), the sharia general bank is in "sound" or "good" condition. Analysis by the shariah confound and profitability (SCNP), suggests that sharia general Banks are located in the third quadrant of ulq (upper left quadrant), LRQ (lower right quadrant), and LLQ (Lower Left Quadrant).
Analisis Sektor Unggulan Kabupaten Mandailing Natal Putri Ayuni Sari; Muhammad Yafiz; Reni Ria Armayani Hasibuan
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.v3i3.4314

Abstract

This study discusses the classification of economic sector growth, base and non-base sectors, leading sectors in Mandailing Natal Regency. The purpose of this study is to determine the leading sectors that can be developed (superior) in Mandailing Natal Regency in 2017-2021 as a consideration in preparing economic development planning to accelerate economic growth and improve the welfare of the people of Mandailing Natal Regency. The analysis of this study relates to the field of regional economics. Therefore, the approach taken is theories related to regional economic development, regional economic planning, leading sectors and criteria for determining leading sectors, economic base theory, and Gross Regional Domestic Product (GRDP). This study used secondary data in the form of Gross Regional Domestic Product (GRDP) on the basis of current prices (ADHB) and on the basis of constant prices (ADHK) Mandailing Natal Regency in 2017-2021. The analysis tools used in completing this research are Klassen typology analysis, Location Quotient analysis, Shift Share Analysis. Based on the results of the average classification of economic sector growth Klassen typology which is a developed and rapidly growing sector in Mandailing Natal is the Agriculture, Forestry, and fisheries sectors. The average result of Location Quotient calculation which is the base sector is agriculture, forestry, and Fisheries. The results of Shift Share analysis show that the sector is competitive and has competitiveness, namely the Agriculture, Forestry, and fisheries sectors.

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