JURNAL MANAJEMEN AKUNTANSI (JUMSI)
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.
Articles
476 Documents
<![CDATA[Pengaruh Pengembangan Karier Terhadap Produktivitas Karyawan Pada PT. Bank Syariah Indonesia Cabang Kenopan ]]>
<![CDATA[Isra Mira Norizka]]>;
<![CDATA[Alfi Amalia]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4 (2023) ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i4.4727
<![CDATA[Human resources are the main factor in driving a company. The success and failure of a company in achieving its goals is determined by its human resources. The company's efforts to achieve its goals do not always run smoothly. Companies are required to develop their human resources so that they can compete amidst the changing times today. This study uses a quantitative method, where this study uses a questionnaire as a data collection tool which is distributed directly to employees of PT Bank Syariah Indonesia, and data analysis techniques use SPSS. The variable used in this study is the independent variable (Career Development) while the dependent variable (Employee Productivity). The number of samples in the results of this study shows that career development has an effect on employee productivity. It is shown that there is an influence between the career development variable (X) on employee work productivity (Y) which is indicated by the tcount value which is greater than ttable, namely the tcount value of 6.738 >ttable 2.160 so that it can be concluded that the career development variable (X) has a positive effect on employee work productivity (Y). The results of the independent variable analysis also show that the independent variable on the dependent variable shows an r square value of 0.777. This means that the independent variable, namely career development (X), has a joint contribution of 77.7% to the dependent variable (Y), namely employee productivity.]]>
<![CDATA[Penggunaan Model Team Teaching Berbasis Media Gambar Dalam Meningkatkan Aktifitas Belajar Siswa Pada Mata Pelajaran SKI di MTs PN 4 Medan ]]>
<![CDATA[Saleha, Saleha]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i2.4992
<![CDATA[With the development of the times, the quality of education has become a necessity and is required to be able to fulfill everything required by each institution in the education unit. The learning process is said to be successful if all aspects of learning can support each other to create a conducive situation in the learning activity so that the learning objectives can be achieved. achieved optimally. The research approach used is a qualitative approach. A qualitative approach is defined as a research approach that asks questions and procedures in collecting data from participants, analyzing data and interpreting data. This research was conducted at MTs PN 4 Medan on Jalan Raya Besar, kec. Medan Labuhan, Medan City, North Sumatra. Based on the results of the research that has been carried out, it can be concluded that learning Islamic Religious Education, Islamic Cultural History Subjects, uses the Image Media-Based Team Teaching Model to Improve Student Learning Activities at MTs PN 4 Medan.]]>
<![CDATA[Pengaruh Pengetahuan Dan Lokasi Terhadap Minat Menabung Pada Masyarakat Desa Jentera (Studi Kasus Bank Muamalat KCP Stabat) ]]>
<![CDATA[Yunita, Dina Rizky]]>;
<![CDATA[Hasanah, Uswah]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i4.4873
<![CDATA[This research was conducted with the aim of analyzing the effect of the knowledge and location of the Jentera Village community on the interest in saving at the Muamalat KCP Stabat bank. The research method used in this study is quantitative research and data collection techniques in this study using a questionnaire. The data analysis used in this research is data quality test, classic assumption test, multiple linear regression test, hypothesis test, and determination test. Based on the results of the study, it showed that the Knowledge Variable (X1) had a positive and significant influence on the Interest in Saving Variable (Y) with tcount (18.949) > ttable (1.997) with a significant value of 0.001 <0.05, Location Variable (X2) had a positive and significant to Saving Interest Variable (Y) with the acquisition of tcount (6.942) > ttable (1.997) with a significant value of 0.001 <0.05, simultaneous tests on Knowledge Variables (X1), and Location (X2) state that there is a jointly significant influence - the same as Interest in Saving (Y) with the acquisition of Fcount (186.826) > Ftable (3.14) with a significant level of 0.001.]]>
<![CDATA[Pemanfaatan Instagram Sebagai Sarana Dakwah Bagi Mahasiswa Prodi Komunikasi Dan Penyiaran Islam Stambuk 2018 UIN Sumatera Utara ]]>
<![CDATA[Nst, Rizky Rahmadani]]>;
<![CDATA[Samosir, Hasrat Efendi]]>;
<![CDATA[Yulia, Fatma]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i1.4844
<![CDATA[The general purpose of this study was done to find and find the utilization of Instagram as a means of da'wah by communication and broadcasting Islamic structures 2018 UIN Sumatera Utara.The special purpose of this study is to see how students' communication and broadcasting Islam stamuk 2018 in utilizing Instagram as a means of da'wah; Packaging content of da'wah done; Factors support and dilution in jam. This study using qualitative research is described in descriptive form to obtain a deep data description. The data is analyzed, then researchers choose samples from the population based on certain considerations. The data collection method used in this research is by observation, wandsonasi does not directly use WhatsApp to obtain and dig the data clearly and concrete, and documentation containing screenshots (photographs of screenshots during interviews online). The results of the study obtained that: (1) The utilization of Instagram as a means of da'wah for KPI students is considered able to become a debtion message that is relevant to the development of technology and communication. (2) The form of packaging content da'wah uploaded such as image messages, da'wah videos, and caption. (3) supporting factors and inhibitors because the environment or community, is easily accessible, and encouragement from within themselves that feel that conveying the duty task is the duty of every Muslim who has been Baligh. While the factor of its inhibitors because it does not take the time, as well as the lack of science about the da'wah material to be delivered to Mad'u / Audience.]]>
<![CDATA[Penerapan Metode Mustaqilli Pada Mata Pelajaran Bahasa Arab di MTsPN 4 Medan ]]>
<![CDATA[Umayya, Nur Abidah]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i4.4974
<![CDATA[This research was carried out with the aim of finding out the application of the Mustaqilli method in Arabic language subjects at MTsPN 4 Medan for class VII middle school students and to find out the planning, implementation and evaluation of the application of the Mustaqilli method in Arabic language subjects. This research uses descriptive qualitative research which tends to use analysis. The data collection techniques in this research are observation, interviews and documentation. The application of the mustaqilli method is a method that takes a comprehensive approach by mastering the techniques of reading books, writingtranslating, composing until being able to speak Arabic. The obstacle in implementing the mustaqilli method is that students have different backgrounds and abilities in learning Arabic. The results of this research show that the mustaqilli method can improve students' understanding of Arabic language lessons.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Ekspor Udang Indonesia Terhadap Enam Negara Tujuan ]]>
<![CDATA[Pramastya, Andiena Fitri]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i4.4940
<![CDATA[Shrimp is one of the fishery commodities that have a major contribution in the international market. Export is one of the parameters that is very important to consider, so that a country can know how much its economic growth. This study aims to see how Indonesian shrimp exports in destination countries and what factors affect the performance of Indonesian shrimp exports to destination countries. This analysis using Gravity Model method using panel data and already using Chow test and Hausman test and multicolinearity test. Shrimp Commodity Data Used time series data from 2001-2020. In this study, it was found that Indonesian shrimp exports were significantly influenced by the GDP of the export destination country, economic distance, shrimp prices and inflation. The destination country'S GDP, shrimp prices, and economic distance have a significant negative relationship, while inflation has a significant positive relationship.]]>
<![CDATA[Etika Komunikasi di Media Sosial Tiktok Untuk Mengantisipasi Fenomena Bullying ]]>
<![CDATA[Rambe, Nur Ummudiyah]]>;
<![CDATA[Khoiri, Nispul]]>;
<![CDATA[Qarai, Waizul]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i1.4753
<![CDATA[The aim of this study is to analyze and understand the practices of communication ethics that can be implemented in the usage of the TikTok social media platform in order to anticipate the bullying phenomenon. TikTok social media has become one of the popular platforms for its users to share short video content. However, the increasing number of TikTok users also has the potential to amplify the risk of the bullying phenomenon on this platform. This research utilizes a qualitative approach with a content analysis method. Data is collected from videos and comments related to TikTok usage as well as communication practices within it. The analysis is conducted with a focus on identifying patterns of bullying behavior, as well as users' efforts to apply communication ethics to reduce the risk of bullying. The results of this research provide insights into various forms of bullying that emerge on TikTok and how communication ethics can be implemented by users as preventive measures. The implications of this research involve the formulation of guidelines for ethical communication practices that can be disseminated to TikTok users, policymakers, and other stakeholders in order to create a safer and more dignified environment on the platform.]]>
<![CDATA[Pengaruh Minat Beli, KepePengaruh Minat Beli, Kepercayaan, dan Pengalaman Konsumen Terhadap Kepuasan Konsumen (Studi Kasus Pada “Catering Kami” Kecamatan Medan Helvetia) ]]>
<![CDATA[Nasution, Doly Anwar]]>;
<![CDATA[Rahma, Tri Inda Fadhila]]>;
<![CDATA[Jannah, Nurul]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i2.5005
<![CDATA[This research aims to determine the influence of consumer buying interest, consumer trust, consumer experience on consumer satisfaction with our catering. This research is quantitative research. The data used comes from direct consumers (primary data). The analysis used in this research is multiple linear regression analysis, and processed using the SPSS Version 22.0 program. The research results show that: 1) The research results show that consumer buying interest based on testing the research hypothesis is Ha accepted and H0 rejected. This explains that partially consumer buying interest influences consumer satisfaction with our catering. 2) The results of the research show that consumer confidence based on testing the research hypothesis is that Ha is accepted and H0 is rejected. This explains that partially consumer trust has an influence on consumer satisfaction with our catering. 3) The results of the research show that consumer experience based on testing the research hypothesis is that Ha is rejected and H0 is accepted. This explains that partially consumer interest in experience has no effect on consumer satisfaction with our catering.]]>
<![CDATA[Analisis Faktor-faktor Yang Mempengaruhi Keputusan Pembelian Produk Skincare MS GLOW Pada Toko MS GLOW Kendy ]]>
<![CDATA[Sinurat, Eka Sartika]]>;
<![CDATA[Amalia, Alfi]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v3i4.4911
<![CDATA[This study aims to determine the price that influences consumer decisions in buying SkinCare MS Glow products at the MS Glow Kendy Store, to determine product quality that can influence the decision to purchase SkinCare MS Glow at the MS Glow Kendy Store, to determine price and product quality together with the decision purchase of SkinCar MS Glow at the MS Glow Kendy Shop. Researchers used 30 respondents, with the research method used is the Quantitative method. With research data data validity test , reliability test , classical assumption test , multiple linear regression analysis , and hypothesis testing. Price has no effect on the purchasing decision of MS Glow Kendy. This is evidenced by the results of the t test which obtained a sig value for the product quality variable of 0.112 <0.05 (sig < α = 5%) so that H0 is accepted. So it can be concluded that the price has no significant effect on the purchasing decision of MS Glow Kendy. Product quality influences the purchasing decision of MS Glow Kendy. This is evidenced by the results of the t test which obtained a sig value for the product quality variable of 0.000 <0.05 (sig < α = 5%) so that H0 was rejected. So it can be concluded that product quality has a significant effect on purchasing decisions for MS Glow Kendy.]]>
<![CDATA[Implementasi Pembelajaran Individual Pada Mata Pelajaran Agama Islam di SMP Swasta Al-Washliyah 42 Berastagi ]]>
<![CDATA[Alfari, Dwi]]>;
<![CDATA[Hasanuddin, Hasanuddin]]>
<![CDATA[ Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024 ]]>
Publisher : <![CDATA[Universitas Labuhanbatu ]]>
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DOI: 10.36987/jumsi.v4i1.4867
<![CDATA[This study aims to explain the Implementation of Individual Learning in Islamic Religion Subjects at Al-Washliya 42 Berastagi Private Middle School. The method used is qualitative, with data collection techniques through observation. Based on the research conducted, the researchers drew the conclusion that: the learning model used is like individual learning which leads to an emphasis on additional learning for each individual student. Based on the results of observations, researchers saw an increase in the level of interest and interest of students in participating in the teaching and learning process in Islamic Religion subjects. Students also feel comfortable during the teaching and learning process because they get additional lessons or the teacher explains individually to students until they understand correctly the material conveyed by the teacher in each teaching and learning process.]]>
