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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 CITRA PERUSAHAAN, KUALITA PELAYANAN, LOKASI DAN HARGA TERHADAP MINAT BELI ULANGTABUNG GAS LPG 12 KG PADAPT.JALAHAN ARTA PRIMARANTAUPRAPAT Ummi Batubara, Nur Syamsu; Nasution, Ade Parlaungan; Prayoga, Yudi
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 1: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i1.2142

Abstract

This study aims to determine the effect of company image, service quality, location and price on the repurchase interest of 12 KG LPG gas cylinders at PT. Jalah arta Prima Rantauprapat. The population in this study were consumers who made purchases of LPJ gas cylinders at PT. Jalah Arta Prima Rantauprapat, namely 541 people. The sample used in this study is to use the incidental sampling method (Incidental Sampling). Respondents in this study are consumers who purchase LPG gas cylinders at PT. Arta Prima Rantauprapat totaled 139 respondents. Analysis of the data obtained used quantitative and qualitative data analysis. Testing the feasibility of the research instrument and descriptive analysis of the characteristics of respondents using the softwareSPSS (Statistical Package for the Social Science) version 20.
Analisis Price,Service Quality Dan Desain Interior Terhadap Kepuasan Serta Dampaknya Pada Loyalitas Konsumen (Studi Kasus Ayam Penyet Cindelaras) Juliani Pohan
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 1: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i1.2105

Abstract

This study aims to determine the effect of price, service quality, and interior design on satisfaction and its impact on consumer loyalty (Case study of Cindelaras Penyet Chicken). The population in this study were people who had visited the Ayam Penyet Cindelaras restaurant. The sampling technique used was simple random sampling. The research data were obtained by distributing research questionnaires about price, service quality, interior design on satisfaction and their impact on consumer loyalty to 60 respondents. The results of data analysis show that partially interior design has a positive effect on satisfaction where the value of tcount (2.661)> t table (1.295) with a significant level of 0.000 <0.10, partially price has a positive effect on customer loyalty where tcount (3.178)> t table (1.295) with a significant level of 0.002 <0.10, partially satisfaction has a positive effect on consumer loyalty where the value tcount (3,851)> ttable (1,295) with a significant level of 0.000 <0.10, simultaneously price, service quality, interior design and satisfaction have a positive effect on customer loyalty where the value of Fcount (8.132)> Ftable (2.54) with a significant level of 0.000 <0.10.
PENGARUH LOKASI, KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN DIWARUNG KOPI NETRAL RANTAUPRAPAT (Study Kasus Konsumen Rantau Prapat) Suyanti Suyanti
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 1: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i1.2147

Abstract

This study aims to analyze the effect of Location on Customer Satisfaction at Rantauprapat Neutral Coffee Shop. To analyze the effect of Product Quality on Customer Satisfaction at Rantauprapat Neutral Coffee Shop. To analyze Service Quality on Satisfaction at Rantauprapat Neutral Coffee Shop. This research was conducted at Warung Kopi Neutral Rantauprapat with a sample of 245 people from 633 populations. Data collection techniques were carried out by questionnaires or primary data. Data analysis techniques used descriptive statistics and multiple linear regression analysis. The results showed that the variables of Location, Product Quality and Service Quality simultaneously had a positive and significant effect on Customer Satisfaction. Fcount 7 74,931> Ftable 2.65 with a significant value of 0,000, partially location had a positive and significant effect on Consumer Satisfaction, the tcount was 9,115> ttable 1.65 The probability of t is 0.000ttable 1.65 is obtained, Service Quality has a positive and significant effect on Customer Satisfaction, the value of tcount is 6.475> t table 1.65.
PENGARUH MOTIVASI KERJA, KEMAMPUAN KERJA, GAYA KEPEMIMPINAN DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PADA DINAS PERDAGANGAN DAN PERINDUSTRIANKABUPATEN LABUHANBATU Al Ihsan, Muhammad Ali
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 1: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i1.2126

Abstract

This study aims to determine the effect of work motivation, workability, leadership style, and work discipline on employee performance at the Office of Trade and Industry, Kabupaten Labuhanbatu. This type of research in this thesis is a quantitative descriptive method, which is a form of research based on data collected during research systematically regarding the properties of the object under study by linking the relationships between the variables involved, then interpreted based on related theories. The type of data used consists of primary data, namely data obtained directly from research respondents through field questionnaires, and secondary data, namely data obtained in a ready-made form, which has been collected and processed by other parties. The method of data collection was done by listing statements, the sample in this study were employees of the Office of Trade and Industry of Labuhanbatu Regency, totaling 95 people. The results showed (1) simultaneously work motivation, workability, leadership style and work discipline had a positive and significant effect on employee performance at the Office of Trade and Industry, Labuhanbatu Regency. This can be seen from the value of Fount (6.628)> Fable (2.70) with a significant level of 0.000 <0.05. (2) partially work motivation has a significant effect on employee performance at the Office of Trade and Industry in Labuhanbatu Regency, this can be seen from the value of count (2.155)> t table (1.661) with a significant level of 0.004 <0.05. (3) The workability has a significant effect on employee performance at the Office of Trade and Industry in Labuhanbatu Regency, this can be seen from the value of tcount (3.197)> t table (1.661) with a significant 0.002 <0.05. (4) partially significant leadership style on employee performance at the Office of Trade and Industry Labuhanbatu Regency, this can be seen from the value of tcount (2.567)> t table (1.661) with a significant 0.003 <0.05. (5) partially significant work discipline on employee performance at the Office of Trade and Industry in Labuhanbatu Regency, this can be seen from the value of tcount (4.367)> t table (1.661) with a significant 0.000 <0.05. (6) Employee performance at Labuhanbatu Regency Office can be explained by work motivation, workability, leadership style, and work discipline by 19.3% while the remaining 80.7% can be explained by other factors that are not careful in this study.
Pengaruh Gaya Kepemimpinan, Motivasi, Disiplin Dan Kepuasan Kerja Terhadap Kinerja Karyawan pada PT. Master Rantauprapat Ramadhani, Eka Fitri; Siregar, Zulkifli Musannip Efendi; Pristiyono, Pristiyono
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 1: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i1.2100

Abstract

This study aims to determine the effect of leadership style, motivation, discipline, and job satisfaction on employee performance at PT. Master Rantauprapat. Data collection in this study was carried out through survey approaches, interviews and documentation. This study has a sample of 40 respondents in which the entire population is sampled. The data analysis tool used in this study was SPSS (Statistical Product Software Solution). The data analysis technique in this research is descriptive analysis, multiple linear regression analysis, hypothesis testing using partial significance test (t test), simultaneous significant test (F test), and determination coefficient test (R2). That the F test result is 6,137 with a significant level of 0.000 while the F-test value is 2.64. When compared to the value of fcount6.137> ftabel 2.64 at α 5%, the conclusion is that simultaneously the variables of Leadership Style, Motivation, Discipline, and Job Satisfaction on Employee Performance have a positive and significant effect on Employee Performance, that the tcount for the Leadership Style variable is 0.105. Motivation of -2,531, Work Discipline of 3,159, and satisfaction of 0,799 with a significant value of each independent variable (2,866), (0,000). As for the t-table value in the t distribution statistical table with a level of test α = 5% and df1 = (k-1) = 5 and df2 = (n-k-1) = (40-5) = 35 of 2.64. Based on the criteria that if the value of tcount> ttable H0 is rejected, on the other hand tcount2.64.), ( 0.799> 2.64.). So it can be concluded that partially the leadership style variable (X1) has a negative and significant effect on employee performance (Y), the motivation variable (X2) has a negative and significant effect on employee performance (Y), the work discipline variable (X3) has a positive and significant effect on employee performance. Employee Performance (Y), and the Satisfaction variable (X4) have a positive and significant effect on Employee Performance (Y).
PENGARUH GAYA KEPEMIMPINAN, SUPERVISI KERJA DAN DISIPLIN KERJA TERHADAP EFEKTIFITAS GURU DI SMA NEGERI 2 KOTAPINANG LABUHANBATU SELATAN Meisa Fitri Nasution
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 2: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i2.2152

Abstract

This study aims to analyze the effect of leadership style, work supervision and work discipline on work effectiveness. The population is 34 employees of SMA Negeri 2 Kotapinang Labuhanbatu Selatan. The analysis used is multiple linear regression analysis with the help of SPSS 20.00 for Windows. The results of this study indicate that leadership style, work supervision and work discipline have a positive and significant effect on the work effectiveness of teachers at SMA Negeri 2 Kotapinang Labuhanbatu Selatan. This can be seen from the R Square value of 0.715 or 71.5%, the remaining 28.5% can be explained by other variables not included in this research model.
ANALISIS BAURAN PEMASARAN 4P’s PADA KEPUTUSANDAN KEPUASAN PEMBELIAN TERHADAP MINATBELI ULANG DAN LOYALITAS PELANGGANSTUDI KASUS PADA UKM KULINER WARDOM PAK ATO Dhani, Rabiah Rahma; Sumitro, Sumitro; Efendi Siregar, Zulkifli Musannif
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 1: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i1.2143

Abstract

This study aims to determine and analyze the effect of 4p's marketing mix on purchasing decisions and satisfaction and its impact on repurchase interest and customer loyalty in the case study of Wardom Pak Ato's Culinary UKM. The population in this study are consumers who buy at Warung Indomie Pak Ato located in Ujuang Bandar, Kec. Rantau Selatan. This research used a research instrument in the form of a questionnaire with a total sample of 100 respondents. Sampling in this study using accidental sampling (Accidental Sampling) which is part of sampling non-probability (Non-Probability Sampling). The feasibility test of the research instrument as well as descriptive analysis of the characteristics of the respondents used version 22 of the softwareSPSS (Statistical Package for the Social Science). While the data analysis technique used the path analysis model with the help of software SmartPLS version 3.0.
PENGARUH PENDAPATAN DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA MODAL SERTA DAMPAKNYA TERHADAP PERTUMBUHAN EKONOMI PROVINSI SUMATERA UTARA Zulaili, Zulaili; Lubis, Porkas Sojuangon; Insy Sinaga, Rini Viri
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 2: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i2.2121

Abstract

This study aimed to analyze the effect of Regional Generated Revenues (PAD) and General Allocation Fund (DAU) to Capital Expenditure (BM) and their impact on Regional Gross Domestic Product (PDRB) in 33 districts/towns of North Sumatera Province. The data used are secondary data obtained from the Central Statistical Agency (BPS) and the site of Directorate General of Fiscal Balance (www.djpk.depkeu.go.id) of North Sumatera Province for the period of 2010 to 2015. The data were analyzed by using path analysis.The result of the research showed that simultaneously Regional Generated Revenues, General Allocation Fund and Capital Expenditure had impact on economic growth.
PENGARUH GAYA KEPEMIMPINAN, KESEHATAN KERJA, DISIPLIN KERJA, DAN LINGKUNGAN KERJA TERHADAP TINGKAT SEMANGAT KERJA PADA KARYAWAN PT. MASTER CASH AND KREDIT RANTAU PRAPAT KABUPATEN LABUHANBATU Ramadani, Kurnia
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 1: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i1.2139

Abstract

PT Master cash and credit which is located on Jln.SM.Raja Simpang Mangga in carrying out its activities requires a lot of factors and factors encourage a job so that the work can be done well with enthusiasm and goals that will be realized and carried out properly such as This is because the company needs a good leadership style and the work health of every employee and work discipline so that all are properly directed and comply with the rules that exist in the company and the work environment which greatly affects every company and good working morale. The purpose of this study was to determine the effect of leadership style, occupational health, work discipline and work environment on the level of morale of employees of PT. Master cash and credit Rantauprapat using quantitative methods by distributing questionnaire data with a population of 40 people. The analysis technique used is Multiple Linear Regression with a significance level of 5%. The results of the study using Multiple Linear Regression Analysis obtained a regression equation Y = 14.401 + 0.323X1 + 0.217X2 + 0.234X3 + 0.308X4, meaning that there is a positive and significant influence on Leadership Style, Occupational Health, Work Discipline and Work Environment on the Level of Morale. The simultaneous influence of Leadership Style, Occupational Health, Work Discipline and Work Environment on Work Morale Level with a significance value of 0.001 Work Spirit (Y) is influenced by the Variables of Leadership Style, Occupational Health, Work Discipline and Work Environment on Work Spirit Level of 34.4 %. While the remaining 65.6% is influenced by other factors.
Strategi Diferensiasi Produk, Citra Merek, Targetting, dan Positioning Pasar Terhadap Keunggulan Kompetitif Minuman Lega di Labuhanbatu (Studi Kasus Konsumen Minuman Lega) Dani, Ayu Rama; Nasution, Ade Parlaungan; Safri, Hayanuddin
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 1: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i1.2101

Abstract

This study aims to determine the product differentiation strategy, brand image, targetting and market positioning of the competitive advantage of Lega drinks in Labuhanbatu, a case study of Lega drink consumers. The population in this study are consumers who buy directly at the Lega Outlet located at Jln. Kihajar Dewantara, Kec. Rantau Selatan, Kab. Labuhanbatu. In this study, using a sample of 80 people. This study used the simple random sampling method, where the penarika was randomized by providing equal opportunities for each member of the population to express their opinion. In simultaneous testing (Test F), it is known that product differentiation, brand image, targetting, and market positioning have a positive and significant effect on competitive advantage. Partially (t test) it is known that product differentiation and brand image have a positive effect on competitive advantage. Meanwhile, targetting and market positioning do not have a positive and significant effect on competitive advantage. Through the determinant coefficient test, the Adjusted R Square value of 0.355 or 35.5 can be obtained. Competitive advantage can be explained by product differences, brand image, targetting, and market position, while the 64.5 side can be explained by other variables not discussed in this study. The feasibility test of the research instrument and descriptive analysis of the characteristics of the respondents used the SPSS (Statistical Package For The Social Science) software Version 22.

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