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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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Manajemen Sumber Daya Insani (Persepsi Dasar Perencanaan Dan Analisis Jabatan Di Perbankan Syariah) Sitorus, Eva Afrilisa; Aslami, Nuri
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 4: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i4.6909

Abstract

In the age of globalization, numerous obstacles arise in the face of worldwide competition. One such challenge is the unrestricted, free competition present in specific regions and nations. This liberty to conduct business has become a necessity for the international community in every aspect. Thus, the significance of Human Resource Management (MSDI) cannot be overstated for Islamic Banks. It is vital to manage and utilize human resources in a productive, effective, and efficient manner to survive and thrive in the international arena.  Human resources are an inexhaustible bounty from Allah SWT. However, if they are not appropriately managed, organizations, businesses, and even nations can fall behind and crumble. If an organization, company, or country fails to develop, the problem lies not with the quality of human resources, but with the quality of human resource management. Proper management can bring out the best in people and lead to the growth of institutions, companies, and developed countries. To achieve this objective, the workforce is meticulously planned and comprehensively analyzed in terms of positions (jobs) within the SDI section of the Shariah Bank. This is done to identify qualified candidates and bring them together in one place.
Peran Koperasi Dalam Mendorong Pengembangan UMKM Di Masyarakat Kota Medan Dwika, Galuh Citra Sukma; Nurafni, Anggi; Barus, Vivi Aprinilova; Zhafira, Tengku Aiena; Hayati, Fitri
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.v5i1.6910

Abstract

This study examines the important role of cooperatives in promoting the growth of Micro, Small and Medium Enterprises (MSMEs) in Medan City. Cooperatives serve as a collaborative platform for their members, which in turn improves access to capital, training and marketing. In particular, savings and loan cooperatives are expected to make a significant contribution to the development of MSMEs, while adhering to existing sharia principles. the research method used is descriptive qualitative. the results of this study show that cooperatives have the ability to increase people's income and quality of life through better financial services and training programs for MSME actors. Thus, it can be concluded that cooperatives have a strategic role in empowering MSMEs, but must still pay attention to service quality to meet consumer expectations.
Analisis Perancangan Harga Pokok Produksi Dengan Metode Activity Based Costing (Study Kasus: Toko Wedday Organizer) Gurning, Febry Yanti; Lestari, Putri; Purnamasari, Dewi Apriyanti
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 4: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i4.6624

Abstract

Determining an accurate cost of goods sold (COGS) is one of the critical factors in managing a company's finances, especially for small and medium-sized enterprises. One of the methods that can be used to calculate the cost of production more precisely is the Activity Based Costing (ABC) method. This study aims to analyze the application of the ABC method in designing the cost of production at Wedday Organizer Store. The ABC method is used to identify costs associated with production activities and then allocate those costs to products based on the actual use of resources. By conducting this analysis, it is expected that Wedday Organizer Store can obtain more accurate and efficient cost of production calculations, enabling the determination of competitive selling prices and improving profitability. This research uses a descriptive approach with a case study, involving data collection through interviews, observations, and document analysis. The results of the study indicate that by using the ABC method, Wedday Organizer Store can achieve a more realistic cost of production, which aids in pricing decisions and minimizes resource wastage.
Pengaruh Current Ratio, Debt to Equity Ratio, dan Return On Assets Terhadap Return Saham Pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Selama Pandemi Covid-19 Periode 2019-2020 Siregar, Lanina; Marliyah, Marliyah; Hasibuan, Nur Fadhilah Ahmad
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.v5i1.6911

Abstract

This research aims to determine the partial and simultaneous influence of the variables Current Ratio, Debt to Equity Ratio, Return On Assets, and Return On Equity on Stock Returns. This type of research is quantitative research with secondary data in the form of financial reports of transportation companies listed on the Indonesia Stock Exchange (BEI) during the Covid-19 pandemic for the 2019-2020 period. The population of transportation companies on the IDX is 46 companies with samples taken using purposive sampling techniques. Based on the criteria, 24 companies were sampled in this research. So the total data for 2 years is 48 data. The data analysis used in the research is the classical assumption test, multiple linear regression analysis test, and hypothesis testing using SPSS version 26 software to process the data. The results of this research show that partially the current ratio has a significant value of 0,003 < 0,05, which means it has a significant effect on stock returns. The debt to equity ratio has a sigmificant value of 0,211 > 0,05, which means it has no significant effect on partial stock returns. Return on assets has a significant value of 0.046 <0.05, which means it has a significant effect on stock returns. Meanwhile, simultaneously the current ratio, debt to equity ratio, and return on assets have a significant influence on stock returns with a significant value of 0.026 < 0.05. Then the R Square test results show a value of 0.187 or the equivalent of 18.7%. From these results it can be explained that 18.7% of the independent variables CR, DER, and ROA are able to explain stock returns as the dependent variable. Meanwhile, the remainder, namely 81.3% of the possibility of stock returns, is explained by other variables not included in this research.
Analisis Biaya Dan Implikasi Etis Dalam Keputusan Pengurangan Tenaga Kerja Pada PT. AirAsia Indonesia Tbk Tahun 2020 Safitri, Novita; Amalia, Fatma; Wahyudi, Muhamad
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 4: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i4.6751

Abstract

Penelitian ini menganalisis kebijakan pengurangan tenaga kerja yang dilakukan oleh PT AirAsia Indonesia Tbk pada tahun 2020 sebagai respons terhadap pandemi COVID-19, serta dampaknya terhadap biaya operasional dan implikasi etisnya. Dengan menggunakan metode analisis deskriptif kualitatif, penelitian ini mengkaji data dari laporan tahunan perusahaan dan berbagai sumber sekunder. Hasil penelitian menunjukkan bahwa perusahaan mengambil pendekatan bertingkat dalam pengurangan tenaga kerja dengan melakukan PHK terhadap 9 karyawan, merumahkan 873 karyawan, dan mengurangi jam kerja 328 karyawan. Keputusan ini menghasilkan penurunan beban karyawan sebesar 45% dibandingkan tahun 2019. Untuk mempertahankan produktivitas, perusahaan menerapkan berbagai strategi termasuk optimalisasi beban kerja, digitalisasi proses bisnis, program pelatihan multiskilling, dan sistem kerja hybrid. Dari segi implikasi etis, perusahaan berupaya menyeimbangkan kepentingan bisnis dengan kesejahteraan karyawan melalui pendekatan yang memperhatikan prinsip keadilan distributif, tanggung jawab sosial perusahaan, dan transparansi komunikasi.
Pengaruh Kompensasi, Lingkungan Kerja dan Gaya Kepemimpinan Terhadap Loyalitas Karyawan Pada PT. Enseval Putera Megatrading, Tbk. Asnora, Fadzil Hanafi
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.v5i1.6912

Abstract

The approach in this research is an associative approach. The population and sample used were 40 people using the Slovin formula. The data collection technique in this research uses a questionnaire. Data analysis techniques in this research use Validity, Reliability, Multiple Linear Analysis, Classical Assumption Test, t Test, F Test, and Coefficient of Determination. Data processing in research uses the SPSS (Statistical Package for the Social Science) software program version 16.00 for Windows. The results of this research prove that partially Compensation has a significant effect on Employee Loyalty, the Work Environment has no significant effect on Employee Loyalty and Leadership Style has a significant effect on Employee Loyalty, while simultaneously Compensation, Work Environment and Leadership Style have a significant effect on Work Loyalty at PT. Enseval Putera Megatrading, Tbk.
Analisis Kinerja Keuangan dan Keputusan Strategis Dalam Perusahaan Energi Terbarukan Fitriana, Siwi; Syaradifa, Annisya Fisca; Wahyudi, Muhamad
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 4: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i4.6797

Abstract

The renewable energy industry has become a strategic sector in supporting the global energy transition towards sustainability and reducing the impacts of climate change. This article analyzes the financial performance and strategic decisions of renewable energy companies by evaluating key financial indicators such as liquidity, solvency, profitability, and stability. Furthermore, the study investigates how strategic decisions, including energy portfolio diversification, adoption of innovative technologies, and stakeholder collaborations, influence financial outcomes. The findings highlight that renewable energy companies face significant challenges, including high initial capital investment and regulatory uncertainties. Despite these challenges, financial performance plays a crucial role in facilitating effective strategic decision-making, ultimately enhancing competitiveness. This article also provides actionable recommendations, including cost efficiency measures, supply chain optimization, and leveraging government incentives to support sustainable growth. In conclusion, the alignment of robust financial management with innovative strategies is essential for achieving long-term sustainability and competitiveness in the renewable energy industry.
Pengaruh Undervaluation, Free Cash Flow, Leverage dan Profitabilitas Terhadap Stock Buyback Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021 Safitri, Maulida
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.v5i1.6913

Abstract

Stock buyback or share buyback is a corporate action in which a company buys back company shares that have been circulated to the public. This study aims to examine and analyze the effect undervaluation, free cash flow, leverage and profitability against stock  buyback for companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This research is included in quantitative research. The population of this study are companies listed on the Indonesia Stock Exchange for the period 2017 – 2021. The sampling technique uses the purposive sampling with a total sample of 46 companies. The analytical method used is descriptive statistics, classical assumption test, multiple linear regression analysis, and goodness of fit model. The research results show undervaluation, free cash flow, leverage and profitability has no effect on stock buyback for companies listed on the Indonesia Stock Exchange for the 2017-2021 period.
Analisis Strategi Persaingan Usaha Pada UD. Berkah Anugrah Dalam Meningkatkan Pendapatan Asror, Khozinatul; Amri, Muhtadin
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 4: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i4.6908

Abstract

Business competition is a common problem in the business world. By implementing various strategies to deal with competition so that it creates a significant impact on the business unit to face business competition in increasing revenue. The main objective of this research is to analyze the business competition strategy in dealing with the business competition implemented by UD. Berkah Anugrah, considering that the competition in a similar business is so tight in the surrounding environment. This type of research uses field research , in which data search and data collection is carried out by researchers who are directly present in the field. While this research uses a qualitative descriptive approach, which focuses on problem solving. This study uses interview and observation data collection techniques. Interviews and observations were conducted with UD owners, employees and consumers. Blessing of Anugrah Bangunsari Ponorogo. The results of this study indicate that UD. Blessing Anugrah Bangunsari Ponorogo has implemented a strategy in dealing with business competition that aims to win business competition so that it has a good impact on UD. Blessings of Grace. From this strategy implemented well by UD. Blessings of Anugrah, even though there are some obstacles, these obstacles can be overcome. So that with the implementation of the maximum strategy by UD. Thanks to Anugrah and its employees, UD. Berkah Anugrah obtains maximum results in the face of competition with its competitors.
Pengaruh Pemanfaatan Sistem Informasi Keuangan Daerah dan Pemahaman Standar Akuntansi Pemerintah Terhadap Sistem Pengendalian Laporan Keuangan Nasution, Nazariah; Prayoga, Yudi; Siregar, Marlina
Jurnal Manajemen Akuntansi (JUMSI) Vol 5, No 2: 2025
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v5i2.7403

Abstract

This research is grouped on associative quantitative methods that are characterized by asking the relationship between two or more variables ( Sugiono 2019 : 65 ) to determine the effect of the relationship of the independent variable with the dependent variable.  With a sample of 90 respondents, as known as variable X1 is the utilization of regional financial information systems, variable X2 is the understanding of regional accounting standards and variable Y is the financial statement control system. Stated, Based on research that obtained Fhitung value of 26.811 is greater than 2.71 and sig. 0.000 < 0.05 indicates that the utilization of the regional financial information system (X1) and understanding of Government Accounting Standards (X2) simultaneously have a positive and significant effect on the financial statement control system (Y).  And found that the value of R Square (R2) of 0.367. Which means that the financial statement control system can be explained by the variable utilization of regional financial information systems and understanding of government accounting standards by 36.7%, while the remaining 63.3% are influenced by other factors not examined in this study.

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