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Syaiful Zuhri Harahap
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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 Implementasi Pemahaman Masyarakat Mengenai Produksi Pangan Halal Dalam Usaha-Usaha Kecil Di Daerah Medan Wijaya, Dinda Dewi Rahma; Solin, Naia Fingkani; Febrian, Sarah; Panjaitan, Chairun Nisa; Endrico, Dede
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.v5i2.6914

Abstract

The purpose of this study is to examine how the general public perceives halal food production in relation to the expansion of small and medium enterprises (SMEs) in the Medan region. The current halal food industry represents a new possibility to support economic development. This is claimed as a new opportunity because countries with Muslim minorities and countries with Muslim majority are both participating in the growth of the halal business. To encourage the expansion of the halal business, the Indonesian government is also trying to grow the domestic halal food and beverage sector. Explanatory research combined with quantitative is a research methodology. Communities who are consumers in the Medan area are the study population. Through initial socialization with the community and the general public, the findings of this study will help consumers of halal-certified food products in their surroundings. The general public has the right to obtain accurate information about halal-certified food products that they need as customers. The safety of Muslim food consumers, regardless of their religious beliefs or physical health, depends heavily on the information provided about the food.
Optimalisasi Sistem Informasi Manajemen Bisnis pada UMKM di Rantauprapat Kabupaten Labuhanbatu dalam Mendukung Transformasi Digital Siregar, Habibatul Jannah; Br. Pohan, April Yanti; Yusuf, Muhammad; Sudaryat, Rahmat; Sumitro, Sumitro
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.v5i2.7407

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Rantauprapat, Labuhanbatu Regency play an essential role in local economic development. However, most MSMEs still rely on manual systems and lack digital adaptation. This study investigates the implementation of Business Management Information Systems (BMIS) in local MSMEs and evaluates its impact on operational performance, efficiency, and competitiveness. Using a qualitative descriptive method, data were collected from 5 MSME owners through interviews, field observations, and documentation. The results indicate that BMIS adoption significantly enhances inventory management, sales tracking, and financial recording. Nevertheless, challenges such as limited digital literacy and infrastructure gaps remain. The study concludes with recommendations for digital training programs and local government support to foster sustainable technological integration in Labuhanbatu's MSME sector.
Pengaruh Harga, Kualitas Produk, Variasi Produk, Live Streaming Selling Terhadap Keputusan Pembelian Fashion Pada Toko Alva Store di Labuhanbatu Handayani, Mey Lena; Prayoga, Yudi; Hendry, Raja Saul Marto
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.v5i2.7408

Abstract

This study aims to analyze the effect of price, product quality, product variety, and live streaming selling on fashion purchasing decisions. Poor quality products can reduce brand awareness and hamper purchasing decisions. The research methodology used a quantitative approach by distributing questionnaires to fashion consumers in Labuhanbatu. The data obtained were analyzed using multiple regression techniques to identify the extent to which each independent variable affects financial behavior. Price, product quality, product variety, and live stream selling all have a positive and significant influence on purchasing decisions. Product quality has the strongest influence, followed by product variety, live streaming selling, and price. This suggests that these factors must be considered and managed properly to improve consumers ' purchasing decisions. The value of R Square .852 indicates that 85.2% of the variation in purchase decisions can be explained by these four variables. This suggests that the model has excellent predictive capabilities.
Impact of Social Media Marketing, Brand Image, And Trust On Purchase Intention Customer Eiger In Labuhanbatu Hansyah, Praida; Amin, Mhd.; Aprilia, Mutya; Syahputra, Aril Ananda; Hanif, Khairil
Jurnal Manajemen Akuntansi (JUMSI) Vol 5, No 3: 2025
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v5i3.7796

Abstract

This study aims to analyze the influence of social media marketing, brand image, and trust on the purchase intention of Eiger customers in Labuhanbatu. A quantitative approach using a survey method was employed, with data collected through questionnaires distributed to 100 respondents who are Eiger consumers. Data were analyzed using multiple linear regression analysis. The results show that all three independent variables social media marketing, brand image, and trust have a significant partial and simultaneous influence on purchase intention. The regression coefficients are 0.245 for social media marketing, 0.181 for brand image, and 0.242 for trust, with significance values below 0.05. The R Square value of 0.410 indicates that the model explains 41% of the variation in purchase intention. These findings suggest that in the context of local retail marketing, integrating social media strategies, strengthening brand image, and building consumer trust are essential for increasing purchase intention.
Pengaruh Kualitas Produk Dan Harga Terhadap Kepuasan Pengguna Kartu Telkomsel Yang Dimoderasi Oleh Brand Image Pada CV. Sinar Telekom Pulungan, Tio Candra; B., Mesra
Jurnal Manajemen Akuntansi (JUMSI) Vol 5, No 3: 2025
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v5i3.7767

Abstract

This study aims to determine the effect of product quality and price on the satisfaction of Telkomsel card users moderated by brand image at CV Sinar Telekom. This type of research is quantitative. The population in this study were consumers who purchased Telkomsel cards at CV Sinar Telekom. With the Accidental Sampling sampling technique using the lemeshow formula, a sample of 100 respondents was obtained. The data analysis technique used in this study is the Data analysis technique in this study uses descriptive statistical analysis and Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of this study indicate that product quality does not affect consumer satisfaction. However, price affects consumer satisfaction. In addition, brand image can strengthen the influence of product quality and price on consumer satisfaction of Telkomsel cards at CV Sinar Telekom.
The Empathy Advantage Kepemimpinan Pelayan sebagai Kunci Loyalitas Pelanggan Sebagai Kerangka Good Corporate Governance Lubis, Syahrizal Efendi; Hasibuan, Rosmidah
Jurnal Manajemen Akuntansi (JUMSI) Vol 5, No 3: 2025
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v5i3.7926

Abstract

This study aims to examine the influence of Servant Leadership and Empathy Advantage on customer loyalty as a framework of Good Corporate Governance in consumers Eiger Rantau Prapat Store, North Sumatra. Using a quantitative approach with 97 respondents, data were collected through questionnaires and observations, and then analyzed by multiple linear regression. The results showed that Servant Leadership (p-value 0.009; coefficient 1.021) and Empathy Advantage (p-value 0.005; coefficient 0.521) had a positive and significant effect on customer loyalty. However, the moderating effect of the interaction of the two is not significant (p-value 0.532), so they work independently. Simultaneously, both variables explained 44.6% variation in customer loyalty. These findings indicate the importance of establishing two parallel strategies, namely the development of empathic capacity of leaders and the implementation of servant leadership systems, to increase customer loyalty in a sustainable manner.

Page 48 of 48 | Total Record : 476

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