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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 MOTIVASI BERWIRAUSAHA DAN PENGETAHUAN KEWIRAUSAHAAN TERHADAP MINAT BERWIRAUSAHA (Studi Pada Mahasiswa Ekonomi Islam Semester VI Fakultas Ekonomi Dan Bisnis Islam Universitas Islam Negeri Sumatera Utara) Rahmansyah, Anugrah Putra; Mulyono, Hardi; Syamsuri, Abd. Rasyid
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.v1i1.2153

Abstract

This research aims to know the influence of motivation of entrepreneurship and entrepreneurial knowledge to the interests of entrepreneurship in students of Islamic Economics Semester VI Faculty of Economics and Business Islam Universitas Islam Negeri Sumatera Utara. The sampling technique using purposive sampling method, namely the sample selected with specific criteria amounted to 175 people. Methods of data collection using the questionnaire. The results of the hypothesis test simultaneously (F Test) variable entrepreneurship motivation and knowledge entrepreneurship have a positive and significant impact on the interest in entrepreneurship. The partial hypothesis test (t Test) variable entrepreneurship motivation and knowledge entrepreneurship have a positive and significant impact on the interest in entrepreneurship. The results of the test of determination obtained the value of R Square of 0,558, meaning that the variables of interest in entrepreneurship can be explained amounted to 55.8% by the variable motivation entrepreneurship and entrepreneurial knowledge, while the remaining 44.2% is explained by other variables not included in this study.
PENGARUH KONFLIK KERJA, BEBAN KERJA, LINGKUNGAN KERJA DAN MOTIVASI KERJA TERHADAP TINGKAT STRES PADA PEGAWAI KANTOR DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KABUPATEN LABUHANBATU Mayanti, Riska; Nasution, Ade Parlaungan; Syahputra, Rizki
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.v1i1.2144

Abstract

In this study using a sample of 63 employees, the type of data and data sources used in this study using primary and secondary data. The instrument test to test the appropriateness of the statement is the validity test and reliability test. The data analysis method used in this study is multiple regression analysis. . The results showed that the first hypothesis is known that the t-count of the work conflict variable is 1.183 with a sig value of 0.241. If tcount <ttable value (1.183 <1.670) with a significance of 0.241 greater than 0.05, then H0 is accepted and H1 is rejected. Thus it can be concluded that partially work conflict has no positive and insignificant effect on stress levels. The second hypothesis is that the t-count value of the workload variable is 2.759 with a sig value of 0.008. If the value of tcount> ttable value (2.759> 1.670) with a significance of 0.008 greater than 0.05 then H1 is rejected and H0 is accepted. Thus it can be concluded that partially workload has a positive and significant effect on stress levels. The third hypothesis, it is known that the tcount value of the work environment variable is 4,946 with a sig value of 0,000. If the value of tcount> ttable value (4,946> 1,670) with a significance of 0,000 is greater than 0.05, then H1 is rejected and H0 is accepted. Thus it can be concluded that partially the work environment has a positive and significant effect on stress levels. The fourth hypothesis, it is known that the t-count value of the work motivation variable is 2.759 with a sig value of 0.008. If the value of tcount> ttable value (2.759> 1.670) with a significance of 0.008 greater than 0.05 then H1 is rejected and H0 is accepted. Thus it can be concluded that partially work motivation has a positive and significant effect on stress levels. The fifth hypothesis is known that the value of Fcount> Ftable value (15.413> 2.53) at significance (0.000 <0.05). In other words, work conflict, workload and work environment variables simultaneously have a positive and very significant effect on stress levels.
ANALISIS PERTUMBUHAN LABA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Kartika, Felia Lita; Nur, Dhani Ichsanuddin
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.v1i1.2122

Abstract

Profit growth is a ratio that shows the percentage of profit earned by a company. This study aims to examine and analyze the effect of working capital on total assets, debt to asset ratio, and total asset turnover on profit growth in property and real estate companies listed on the Indonesia Stock Exchange in 2016-2019. Determination of the sample in this study is a purposive sampling technique. The sample used in this study were 29 property and real estate companies on the Indonesia Stock Exchange in 2016-2019. The analytical method used in this research is multiple linear regression analysis. Hypothesis testing is done using the F test (simultaneous test) and t test (partial test). The results of this study indicate that working capital to total assets and debt to asset ratio does not contribute to profit growth in property and real estate companies on the Indonesia Stock Exchange. Meanwhile, total asset turnover contributed to profit growth in property and real estate companies on the Indonesia Stock Exchange.
PENGARUH CSR TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING (PERUSAHAAN ANEKA INDUSTRI SEKTOR TEKSTIL DAN GARMENT TERDAFTAR DI BEI 2016-2018) Eka Mayastika Sinaga
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.v1i2.2149

Abstract

This study aims to determine how the influence of corporate social responsibility on firm value with profitability as a moderating variable (Case Study of Various Industries in the Textile and Garment Sector Companies Listed on the Indonesia Stock Exchange 2016-2018 Period). The population in the study were various textile and garment industry companies listed on the Indonesia Stock Exchange (BEI) in the 2016-2018 period. The sampling method used was the purposive sampling method with a sample of 15 companies during the observation period of 3 consecutive years so that the total sample was 45. The method of analysis of this study used multiple linear regression and moderating regression analysis. The results of this study indicate that CSR and profitability have a significant effect on firm value.
PENGARUH KEPEMIMPINAN, PENGALAMAN KERJA, MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PADA DINAS KOMUNIKASI DAN INFORMATIKA (KOMINFO) KABUPATEN LABUHANBATU Hayati, Lusi Hijrah
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.v1i1.2140

Abstract

This study aims to determine the effect of leadership, work experience, work motivation and work discipline on employee performance at the Office of Communication and Information Technology (KOMINFO) Labuhanbatu Regency. This type of research is associative research. Data collection in this study was carried out through a survey approach with quantitative descriptive research type by distributing questionnaires to 48 respondents, while the population used in this study were employees at the Office of Communication and Informatics (KOMINFO) Labuhanbatu Regency. The data collection technique is done by observation, interview, questionnaire and documentation study. The data analysis tool used in this study used SPSS (Statistical Package for The Social Sciences) version 16.0. The data analysis technique in this study is descriptive analysis and multiple linear regression analysis with hypothesis testing using partial significance test (t-test), simultaneous significant testing (f-test), and testing the coefficient of determination (R2). The results of this study indicate partially (t-test) it is known that leadership has a significant effect on employee performance at the Office of Communication and Information Technology (KOMINFO) Labuhanbatu Regency. Work experience has a significant effect on employee performance at the Office of Communication and Information Technology (KOMINFO) Labuhanbatu Regency. Work motivation has a significant effect on employee performance at the Office of Communication and Information Technology (KOMINFO) Labuhanbatu Regency. Then work discipline has a significant effect on the performance of employees at the Office of Communication and Information Technology (KOMINFO) Labuhanbatu Regency. In the simultaneous test (f-test) it is known that leadership, work experience, work motivation and work discipline have a significant effect on employee performance at the Office of Communication and Information Technology (KOMINFO) Labuhanbatu Regency. Through testing the coefficient of determination (R Square) 67.1% which can be explained by leadership, work experience, work motivation, and work discipline on employee performance. The remaining 32.9% is influenced by other variables which were not examined in this research.
PENGARUH PENGETAHUAN, KEMAMPUAN, DISIPLIN KERJA DAN KOMUNIKASI TERHADAP KINERJA KARYAWAN PADA PT. MASTER CASH & CREDIT RANTAUPRAPAT Dewi Puji Astuti; Siti Lam’ah Nasution; Yudi Prayoga
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.v1i1.2102

Abstract

This study aims to determine the effect of knowledge of work discipline and communication skills on employee performance at PT. Master Cash & Credit Rantauprapat. Data collection in this study was conducted through survey approaches, interviews and documentation. This study had a sample of 40 respondents where the entire population was sampled. The data analysis tool used in this study used 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 87. 386 with a significant level of 0.000, while the Ftable value of 3.332. When compared to the value of fcount 87.386> ftable 3.332 at α 5%, the conclusion is that simultaneously the Knowledge, Work Discipline and Communication Ability variables have a positive and significant effect on Employee Performance, that the tcount value for the Knowledge variable is 0.321, Ability is -0.057, Work Discipline is equal to 3.605, and communication of 4.391 with a significant value of each independent variable (4.163), (0.000). Whereas for the t-table value in the t distribution statistical table with level of test α = 5% and Dk = n - k, 40 -5 = 35 with a sig value of 5%, the value of t table = 1.869. Based on the criteria that if the value of tcount> ttable H0 is rejected , on the other hand tcount <ttable, H0 is accepted.  : (0.321> 1.869), (-0.057 <1.869), (3.605> 1.869), (4.391> 1.869).
PENGARUH PELAKSANAAN PROGRAM KESELAMATAN DAN KESEHATAN KERJA (K3) TERHADAP KINERJA KARYAWAN PT.BERKAH SEJAHTERA TEKNIK MEDAN Syahputri, Rahmadani; Syamsuri, Abd Rasyid
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.v1i1.2154

Abstract

This study aims to analyze the influence of the occupational safety and health (K3) on the performance of employees at PT.Berkah Sejahtera Teknik Medan. The method used in this research is the method of data analysis descriptive and quantitative data collection Techniques using Observation, interview, and questionnaire. The sampling technique using the method of sampling is saturated, i.e. the selected sample amounted to 43 people. The results of the hypothesis test persial (t Test) variables of occupational safety and health (K3) has positive and significant effect on employee performance. The results of the test of determination obtained the value of Adjusted R Square (R2) of 0.525. It means that the variable performance of employees can be explained amounted to 52.5% by the variable occupational safety and health (K3), while the rest of 47.5% is explained by other variables not included in this study.
ANALISIS KUALITAS PELAYANAN, HARGA, FASILITAS DAN LOKASI TERHADAP KEPUASAN PELANGGAN (STUDI KASUS PADA PT. HAPPY KIDDY INDONESIA RANTAUPRAPAT) Lumban Gaol, Slamat Andriani; 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.v1i1.2145

Abstract

This study aims to determine the Analysis of Service Quality, Price, Facilities and Location of Customer Satisfaction (Case Study at PT. Happy Kiddy Indonesia Rantauprapat). Data collection in this study was conducted through a survey approach with quantitative descriptive research type by distributing questionnaires to 30 respondents, while the population used in this study were visitors to Suzuya Mall at PT. Happy Kiddy Indonesia Rantauprapat. Data analysis tools used in this study used SPSS (Statistical Product Software Solution). The data analysis techniques in this study were descriptive analysis, multiple linear regression analysis, hypothesis testing using partial significance test (t test), simultaneous significant testing (F test). ), and testing the coefficient of determination (R2).
ANALISIS NILAI PERUSAHAAN PADA SEKTOR FOOD AND BEVERAGES DI BURSA EFEK INDONESIA Alifia Safa Susilo; Dhani Ichsannudin Nur
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.v1i2.2123

Abstract

Firm value is the company's performance, which is reflected in the share price that is formed by supply and demand in the capital market. The purpose of this study is to determine and analyze the effect of leverages, profitability, company size, and company growth as factors that influence a firm value in food and beverages companies listed on the Indonesia Stock Exchange in the 2015-2019 period. The population used in this study were 27 companies. The sampling method in this study was purposive sampling. The sample were 17 companies. The method used in this research is multiple linear regression with the classical assumption test. The results indicate that the independent variables, namely profitability, company size, and company growth can contribute to increasing the value of companies. While, leverages cannot contribute in increasing the value of company. 
PENGARUH KEPEMIMPINAN, LINGKUNGAN KERJA, MOTIVASI KERJA DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. SMART TBK PADANG HALABAN Zebua, Yuniman
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.v1i1.2150

Abstract

This study aims to determine the effect of leadership, work environment, work motivation, and job satisfaction on employee performance at PT. SMART Tbk Padang Halaban. This type of research is associative research. Data collection in this study was conducted through a survey approach with quantitative descriptive research type by distributing questionnaires to 50 respondents, while the population used in this study was at PT. SMART Tbk Padang Halaban. The data collection technique is done by interview, questionnaire, and documentation study. 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 significance testing (F test), and determination coefficient testing (R2). The results of this study indicate partially (t test) it is known that leadership has a significant effect on employee performance at PT. SMART Tbk Padang Halaban. Work Environment has a significant effect on Employee Performance at PT. SMART Tbk Padang Halaban. Work Motivation has a significant effect on Employee Performance at PT. SMART Tbk Padang Halaban. Then Job Satisfaction has a significant effect on Employee Performance at PT. SMART Tbk Padang Halaban. In simultaneous testing (F test) it is known that leadership, work environment, work motivation, and job satisfaction have a significant effect on employee performance at PT. SMART Tbk Padang Halaban. Through testing the coefficient of determination (R Square) 58.6% means that Leadership, Work Environment, Work Motivation, and Job Satisfaction have a significant effect on Employee Performance by 3.43%, the remaining 2.85% is influenced by other variables not examined in this study.

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