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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 Penerapan Metode Writing In Here And Now Terhadap Hasil Belajar Alqur’an Hadits Siswa SMP Swasta Yayasan Perguruan Utama Medan Laila, Annisa Fitra
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.v4i3.4981

Abstract

Education is a conscious and planned effort to create a learning atmosphere and learning process in such a way that students can actively develop their potential so that they have self-control, intelligence, skills in society, religious spiritual strength, personality and noble morals. Al-Qur'an Hadith is part of the Islamic religious education subject which emphasizes the ability to read and write the Al-Qur'an and Hadith correctly as well as memorizing short letters in the Al-Qur'an, introducing simple meanings or meanings. from letters in the Qur'an and hadiths to be understood and put into practice in everyday life through example and habit. Learning for students is the process of building their own ideas or understanding, so learning activities should provide opportunities for students to carry out teaching and learning activities smoothly and with motivation. The location of this research was at YP Utama Private Middle School located at Jalan Suluh No. 80A, SidorejoHilir, Medan Tembung District, Medan City. The research will be carried out starting in the odd semester of the 2023/2024 academic year. The population in this study was all 24 students in class VII of YP Utama Medan Middle School, academic year 2023/2024. The sample in this study was 24 students taken from the entire population. Based on the results of the T test on the posttest data, it shows that the learning outcomes of class VIII students are significant 001 < 0.05, it can be concluded that Ha is accepted. Thus, it is known that there are research results showing a significant influence between those who received treatment using the writing in here and now method and those who did not use the writing in here and now method. As for student learning outcomes seen from the test questions before getting the method, they could only answer 5-7 questions. With the writing in here and now method, students could answer 10-20 questions.
Pengaruh Pemahaman Wajib Pajak, Sanksi Perpajakan Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Labuhanbatu Siboro, Safri Marjuki; Hansyah, Praida
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i1.6033

Abstract

This study aims to determine the effect of taxpayer understanding, tax sanctions and tax rates on compliance of UMKM taxpayers in Labuhanbatu. The method used in this research is quantitative descriptive method. The population in this study were 150 individual taxpayers who own UMKM in Labuhanbatu Regency and have been registered at KPP Pratama Rantauprapat. Sampling of this study using purposive sampling technique. The sample in this study used the Slovin formula with the results of 60 respondents. Testing in this study uses validity and reliability tests. The data in the study were also analyzed using the classical assumption test which consists of normality test, multicollinearity test, and heteroscedasticity test. Furthermore, after the classical assumption test is fulfilled, it is continued with multiple linear regression tests and hypothesis testing consisting of the coefficient of determination (R2) test, F model feasibility test, and T test. The results of the study indicate that partially (t test) tax understanding has a positive and significant effect on UMKM taxpayer compliance in Labuhanbatu while tax penalties and tax rates have a negative and significant effect on UMKM taxpayer compliance in Labuhanbatu. The results of the F test in this study show a significant 0.000 <0.005 so it can be concluded that tax understanding, tax penalties and tax rates simultaneously affect UMKM taxpayer compliance in Labuhanbatu.
Tingkat Pendidikan, Literasi Keuangan, Perencanaan Keuangan dan Lotus Of Control Terhadap Perilaku Keuangan Pelaku UMKM (Studi Kasus di UMKM Labuhanbatu) Sarkawi, Sarkawi; Ritonga, Mulkan; Prayoga, Yudi
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i1.6114

Abstract

This inquire about points to analyze the impact of instruction level, monetary education, monetary arranging, and locus of control on the budgetary behavior of Small scale, Little and Medium Ventures (MSMEs). Great money related behavior is imperative for MSME players in overseeing their money related assets proficiently to attain trade maintainability and development. The investigate strategy employments a quantitative approach by dispersing surveys to MSMEs in Labuhanbatu. The information gotten was analyzed utilizing different relapse strategies to distinguish the degree to which each free variable impacts money related behavior. The investigate comes about appear that the level of instruction features a positive and noteworthy impact on the money related behavior of MSME players. Budgetary education has moreover been proven to have a noteworthy affect in expanding the capacity of MSMEs to form suitable monetary choices. Separated from that, great money related arranging plays an critical part in making more organized and centered money related behavior. At long last, a solid locus of control, specifically the conviction that one has control over one's possess monetary results, has too been appeared to create a positive commitment to superior money related behavior. The level of instruction, budgetary education, budgetary arranging and locus of control impact the money related behavior of MSMEs in Labuhanbatu by 0.852 or 85.52%, whereas the remaining 14.48% is affected by other variables not inspected in this inquire.
Pengaruh Faktor Keterampilan Kerja, Motivasi dan Disiplin Kerja Terhadap Kinerja Pegawai pada Kantor Dinas Tenaga Kerja Kab. Labuhanbatu Indra, Aulia
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i1.5449

Abstract

This study aims to determine the influence of factors of skill, motivation and work discipline on employee performance at the Labuhanbatu District Labor Office. This Type Of Research Is Associative Research. Data collection in this study was conducted through a survey approach with the type of quantitative descriptive research by distributing questionnaires to 48 respondents, while the population used in this study is the employee on the performance of employees at the Office of Labor Labuhanbatu district data collection techniques were conducted by interviews, questionnaires and documentation studies. Data analysis tools used in this study using SPSS (Statistical Product Sofware Solution). Data analysis techniques in this study are descriptive analysis, multiple linear regression analysis, hypothesis testing using partial significant Test (t test), simultaneous significant test (F test), and testing the coefficient of determination (R2). The results of this study showed partially (t test) it is known that the skills significantly affect the performance of employees at the Labuhanbatu District Labor Office. Motivation significant effect on employee performance on employee performance at the Labor Office of Labuhanbatu then work discipline significant effect on employee performance on employee performance at the Labor Office of Labuhanbatu on simultaneous testing (test F) it is known that motivation skills and work discipline significant effect on employee performance at the Labor Office of Labuhanbatu through testing coefficient of determination (R Square) 69.9% , and work discipline has a significant effect on employee performance 3.83% the remaining 3.25% is influenced by other factors.
Pengaruh Online Marketing, Simpati, Dan Inovasi Brand Terhadap Keputusan Pembelian di Warung ATK Purnima Hendry, Raja Saul Marto
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i4.6177

Abstract

The ATK industry is one of the fastest growing sectors, including one of the emerging stores in Rantauprapat, Warung ATK Purnima. Warung ATK Purnima is present as one of the major players in providing various ATK products. In an increasingly competitive context, factors such as online marketing, sympathy, and brand innovation play a crucial role in shaping consumer purchasing decisions. ATK industry is a sector that continues to grow and has an important role in meeting the aesthetic and personal care needs of the community. Demand for ATK products continues to increase along with increased consumer awareness of the appearance and health of the skin. By providing a variety of quality ATK products, this store has managed to attract the attention of consumers and build a positive image. Warung ATK Purnima is famous for its emphasis on product innovation. Through careful research and development, the store is always introducing new and high-quality products, in line with the latest ATK trends. By creating a comfortable, friendly and interactive shopping environment, the store has managed to build good relationships with customers, create loyalty and support the growth of its business.
Analisis Dampak Konsep Kebijakan Kerja, Kedisplinan Kerja, Pemberian Insentif Dan Motivasi Terhadap Kinerja Karyawan Pada PTPN III Kebun Rantau Prapat Indra, Aulia; Munthe, Rika Syahmewa; Siregar, Usmala Dewi
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i1.5489

Abstract

This study aims to determine the impact of the concept of work policy, work discipline, incentives and motivation on the performance of employees of PTPN III Kebun Rantau Prapat either partially or simultaneously. The population in this study is the employees of PTPN III Kebun Rantau Prapat. Determination of the number of samples using the slovin formula with a total of 98 people . Data analysis methods used are descriptive analysis methods, multiple linear regression analysis, and hypothesis testing. Data collection techniques in the study were obtained by means of Literature Research, Field Research (observation, interviews, and questionnaires).                            The results of partial hypothesis testing (t test) showed that work discipline (X2) and motivation (X4) had a positive and significant impact on employee performance at PTPN III Kebun Rantau Prapat. The results of the simultaneous hypothesis test (test F) showed the concept of work Policy (X1), work discipline (X2), incentives (X3) and motivation (X4) affect the performance of employees at PTPN III Kebun Rantau Prapat. Based on the results of the determination test, it is known that the performance of employees in PTPN III Kebun Rantau Prapat can be explained by the variable concept of work policy, work discipline, incentives and motivation by 22.4%. While the remaining 77.3% can be explained by other variables that are not discussed in this study.
Analisis Bauran Pemasaran Usaha Industri Batu Bata Pak Mandor di Kelurahan Danau Balai Kabupaten Labuhanbatu Kurniawan, Deni; Simanjorang, Elida Florentina Sinaga
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.v4i3.6185

Abstract

Bricks are one of themost important materials in residential and construction buildings. Bricks are also included as micro, small and medium enterprises, some of which provide employment opportunities for to community to earn daily income. The success of a company also depends on the marketing mix. A company with a lot of sales certainly has good and planned marketing. Danau balai subdistrict is a brick manufacturing area in labuhanbatu district. 60% of the need for bricks in labuhanbatu is supplied from Rantau Selatan sub-district and around 40% is taken from Asahan and north labuhanbatu district. The four components of the marketing mix itself are 4P (product, price, promotion, distribution). The concept of this strategy is to increase sales and achieve the goals you want to achieve as well as provide the best service for costumers. We can conclude that marketing strategy is very important in this business.This type of research is qualitative research using observation, interviews and documentation methods. The data source for this research is the resulst of interviews with brick industry business owners. The result is to find out what marketing mix strategy this brick business has.
Pengaruh Kualitas Pelayanan, Harga, Lifestyle Dan Brand Image Terhadap Kepuasan Konsumen Pada Toko Eiger Rantauprapat Zahara, Inti; Hendry, Raja Saul Marto; Asnora, Fadzil Hanafi
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i1.6031

Abstract

The purpose of this study evaluates how service quality, price, lifestyle, and brand image affect how small and medium enterprises in Labuhanbatu use accounting data. With a sample size of 100 people, the Slovin equation was used as the sampling method. To collect data, 100 questionnaires were sent to consumers in the form of Google Forms. Multiple regression with SPSS 23 was used in data analysis. The results showed that service quality and price have a positive and significant effect on consumer satisfaction and for lifesytle and brand image there is also a negative effect on consumer satisfaction. However, consumer satisfaction does not depend on lifestyle and brand image.
Pengaruh Komitmen Organisasional, Lingkungan Kerja, Prestasi Kerja dan Motivasi Kerja Terhadap Kinerja Karyawan PT. Perkebunan Nusantara IV Kebun Ajamu Nst, Rizki Syahputra; Syahmewah, Rika
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i1.6115

Abstract

In the midst of today's competitive challenges, the company strives to achieve its goals. One of the strategies implemented is to have a workforce that shows superior performance. According to Mondy (2010), performance refers to a goal-focused process, aimed at ensuring that the organizational structure is optimal in order to increase the productivity of employees, teams, and overall, the organization. PT Perkebunan Nusantara IV, or PTPN IV, is one of the companies owned by the government. They focus on plantation, processing, and marketing of plantation products. PTPN IV manages rubber and oil palm plantations. Their main products are palm kernel oil and palm oil (Radian, 2012).Employee competency development: PTPN IV regularly organizes training and development programs to improve the technical expertise and managerial abilities of employees. This has an impact on increasing productivity and quality of work.
Analisis Studi Kelayakan Bisnis Pada Usaha Cilok Goang Yummy Agustin, Imel Aura; Rahman, Layalia Auliaur; Sampurna, Yoga; Perwito, Perwito
Jurnal Manajemen Akuntansi (JUMSI) Vol 5, No 1: 2025
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v5i1.6922

Abstract

A business feasibility study is a series of evaluations used to assess the viability of a proposed investment or business. Cilok goang, one of West Java’s traditional foods, holds promising prospects for development into a potential business. This study aims to analyze the feasibility of the cilok goang business using a feasibility study approach encompassing seven main aspects: legal, market and marketing, financial, technical and operational, management and organization, economic and social, and environmental impact. The methods used include qualitative and quantitative approaches, with data collected through field observations, market surveys, and document analysis. The results indicate that the cilok goang business has broad market opportunities, supported by high demand, especially in urban areas. Financially, the business demonstrates favorable profit projections with a relatively short payback period. Operationally, raw materials are readily available at affordable prices, and the production process can be adapted to various scales. Legal and environmental aspects do not pose significant challenges. Therefore, the cilok goang business is deemed feasible for development, either by opening new branches or through product diversification.

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