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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 KETERAMPILAN, LINGKUNGAN KERJA, MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJAPEGAWAI PADA DINAS KOMUNIKASI DAN INFORMATIKA (KOMINFO) KABUPATEN LABUHANBATU Sulfia, Nur Indah
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.v1i1.2141

Abstract

This study aims to determine the effect of skills, work environment, motivation and work discipline on employee performance 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 conducted 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 Employee Performance at the Office of Communication and Informatics (KOMINFO) Labuhanbatu Regency. Data collection techniques were carried out by interviews, questionnaires. and documentation study. The data analysis tool used in this study was SSPS (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 testing (F test), and determination coefficient testing (R2). The results of this study indicate partially (t test) it is known that skills have a significant effect on Employee Performance at the Office of Communication and Information Technology (KOMINFO) Labuhanbatu Regency. Work Environment has a significant effect on Employee Performance on Employee Performance at the Office of Communication and Information Technology (KOMINFO) Labuhanbatu Regency. 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 Employee Performance on Employee Performance at the Office of Communication and Information Work Environment, Motivation and Work Discipline have a significant effect on Employee Performance at the Labuhanbatu Regency Communication and Information Service (KOMINFO) Through testing the coefficient of determination (R Square) 69.9% means that Skills, Work Environment, Motivation, and Work Discipline have a significant effect on Employee Performance3, The remaining 83% 3.25% is influenced by other variables that were not examined in this study.
ANALISIS STRATEGI PRODUK, HARGA, PROMOSI DAN TEMPAT TERHADAP KEPUASAN PELANGGAN WARUNG KOPI DI RANTAUPRAPAT Suarni, Eka; Hasibuan, Desmawaty; Hendry, Raja Saul Marto
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.v1i1.2103

Abstract

This study aims to determine the Product Strategy Analysis, Price, Promotion and Place on Customer Satisfaction at Millennial Coffee Shop Rantauprapat. Data collection in this study was carried out through survey approaches, interviews and documentation. This study had a sample of 50 respondents using the Slovin method. The data analysis tool used in this study used SPSS (Statistical Product Software Solution). Data analysis techniques in this study are descriptive analysis, multiple linear regression analysis, hypothesis testing using partial significance test (test), simultaneous significant testing (F test), and testing the coefficient of determination (R2). Whereas the F test result is 5,944 with a significant level of 0,000 while the F table value is 2.58. If compared to the f count 5,944> f table 2.58 at α5%, the conclusion is that simultaneously the Product, Price, Promotion, and Place variables have a positive and significant effect on Customer Satisfaction, that the t value for the product variable is -2.693, the price is 4.020, the promotion is -1.518, and the place is 1.217 with a significant value for each independent variable (3.587), (0.001). As for the t table value in the table statistical distribution t with the level oftestα = 5% 2-party test and dk = nk, 50-5 = 45, it is obtained t table of 1679.
ANALISIS IMPLEMENTASI MASYARAKAT MEDAN AMPLAS TERHADAP ANJURAN PEMERINTAH MENGHADAPI COVID-19 Cahya Agitsna, Sisca Amini; Hanum, Farida; Hanum, Sastriani; Syahputra Sagala, Rizky Karina; Suhairi, Suhairi
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 3: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i3.2374

Abstract

The epidemic that is happening at this time has caused many activities to be postponed.  The outbreak, known as COVID-19, has had a very significant negative or bad impact on the people of Indonesia.  The negative impact is felt by the entire community and all agencies or institutions.  The very big impact is on the economy.  The economy in Indonesia has declined greatly due to the Covid-19 outbreak.  Meanwhile, the government continues to make recommendations or recommendations to the public regarding the existence of this covid-19, to avoid the increasing spread due to this covid-19.  This epidemic is not only happening in Indonesia, but also throughout the world.  So that the government is getting stricter and giving more recommendations to the public to stay alert and follow the advice of the government, so that efforts to eliminate COVID-19 can be carried out quickly for the sake of mutual comfort and prosperity.
USAHA KECIL MENENGAH (UKM) SEBAGAI SOLUSI PERTUMBUHAN EKONOMI DAERAH LABUHANBATU Siregar, Marlina
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 3: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i3.2524

Abstract

Economic growth is one form of physical development that occurs in goods and services that are currently in effect in a country. Development in an area is one form of the concept and purpose of national development, the developments that are mostly carried out in the regions are one form that can show that Indonesia has moved to a more advanced level. One of the factors that can affect economic growth in Labuhan Batu is Small and Medium Enterprises (UKM), which is one of the business activities that have very wide business opportunities, because Small and Medium Enterprises (SMEs) are engaged in all economic sectors, both agricultural and non-agricultural. This research uses literature study method. Based on data obtained from the Central Statistics Agency in Labuhanbatu district, the growth of Small and Medium Enterprises (SMEs) is very influential on economic growth in Labuhanbatu district. The results of respondents who are Small and Medium Enterprises stated that the existence of Small and Medium Enterprises (SMEs) and the provision of training to them can help their economy. thanks to the knowledge given they can manage the business even better. Then with various trainings they can be more creative and can develop their business ideas. because at this time the selling value is not seen from the product or raw materials only.
ANALISIS SEGMENTASI, TARGETING, DAN POSITIONING PADA PT SIANTAR TOP TANJUNG MORAWA Yunita, Irma; Fikrianda, Rifki; Syafrizal, Muhammad; Siregar, Jamaluddin; Suhairi, Suhairi
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 3: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i3.2396

Abstract

This study aims to determine how the marketing strategy of STP at PT Siantar Top Tanjung Morawa. This research is a descriptive research. This research uses case study research techniques. Data collection techniques in this study use interviews and documentation. Interviews were used using tools, namely questionnaires and documentation methods to obtain secondary data. The population used in this study were all consumers of the products of PT Siantar Top Tbk Tanjung Morawa. Respondents in this study were 100 respondents. The sampling technique is simple random sampling. The results of this study are based on the results of the analysis carried out by segmentation, targeting, and positioning simultaneously have a significant effect on purchasing decisions. Based on the test results, it was found that the segmentation variable had a positive influence on the product purchase decision of PT Siantar Top Tbk. Based on the test results, it was found that the targeting variable had a positive influence on the product purchase decision of PT Siantar Top Tbk. Based on the test results, it was found that the positioning variable had a negative influence on the product purchase decision of PT Siantar Top Tbk.
Pengaruh Kinerja Keuangan Untuk Menilai Likuiditas Saham Pada Perusahaan Yang Terdaftar Di Index Saham Syariah Indonesia (Issi) Nasrun Ritonga; Widia Wardani
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 4: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i4.2246

Abstract

One factor that influences a company's liquidity is financial performance in the company. In this study, the author uses companies listed on the Indonesian Sharia Stock Index (ISSI), during 2014-2016. The number of companies used in this study is 169 companies, the total number of data used in this study was 507 data. This study used thee company's financial performance as an independent variable, with indicators of current ratio, return on assets, leverage, activity, and earnings per share, which would be seen to influence the stock liquidity variable as the dependent variable, with an indicator of the volume of stock trading transactions during the 2014-2016 study period.  Based on the results of the t statistic test, the Variable Liquidity Ratio (CR) had a significant influence on stock liquidity with a p-value (0.019). Profitability (ROA) has a significant effect on stock liquidity with p-value (0.049). Leverage variable had a significant negative effect on stock liquidity with p-value (0.022). Activity Ratios had  significant effect on stock liquidity with p-value (0.004). Market Ratio (EPS) which had a significant influence on stock liquidity with a p-value (0.025).
ANALISIS PENGARUH CITRA MEREK, KEPERCAYAAN MEREK, DAN KUALITAS PRODUK TERHADAP KEPUTUSAN KONSUMEN UNTUK MEMBELI MIE INSTAN MIE SEDAP (Studi Kasus Pada Konsumen Mie Sedap kota Medan) Franadita, Dwi; Silalahi, Purnama Ramadani
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 3: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i3.2424

Abstract

In the current era of globalization, advertising board is a discipline that has significance in the business world, given the absence of innovation trend setting in various fields requires every individual or organization () to consistently compete to achieve what is aspired. the goal, in particular to obtain the benefits of the ideal. with the cost a little. Be an innovator in the market can be estimated with the recognition of the market and the situation during a state of emergency and the difficulty in the whole world. Indeed, become a winner was difficult, especially at the level of the customer who is easily tempted to try or switch brands or different goods. The organization should have the option to compete and follow their business in a climate of strict business, items of new competitors,kemajuanmekanis, legislation or government settings that continues to grow quickly.
Lingkup Dan Jaringan Kerjasama Di Dunia Cyber Lubis, Suci Arifah; Harahap, Adrie Fachrezi; Nurbaiti, Nurbaiti
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 3: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i3.2376

Abstract

Technology can be said to be a gift but if cn also be said to be a thret to its users. For ecample the virtul world and the internet, cyberspace or the internet can connect millions of peopple in variouse communications from various places. The internet is certainly very flower among people and the internet has also been recognized as very useful and supports almost every area of lifeIndonesia makes ASEAN countries to implement the proposals. Cybercrime is a matter of widespread concern in ASEAN. ASEAN is an association that works for the monetary progress of countries in Southeast Asia. These countries consist of Myanmar, Thailand, Laos, Cambodia, Vietnam, Malaysia, Singapore, Indonesia, Brunei, and the Philippines. In 2015, the ASEAN Community was established in three columns joining the ASEAN states. The main column is the ASEAN Political and Security Community, the next column is the ASEAN Economic Community, and the third column is the ASEAN Social and Cultural Community.
PENGARUH HARGA, KUALITAS PRODUK, KUALITAS LAYANAN DAN KELENGKAPAN PRODUK TERHADAP LOYALITAS PELANGGAN UMKM (STUDI PADA TOKO PERABOT ALUMANIUM “SAS” RANTAUPRAPAT) Simanjorang, Elida Florentina Sinaga; Chindi, Chindi
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 3: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i3.2487

Abstract

This study aims to discuss the effect of price, product quality, service quality and product completeness on customer loyalty at the Sinar Aluminum Service (SAS) Rantauprapat Store. The population in this study are customers who have made a purchase transaction and a sample of 67 respondents with a simple random sampling technique, which means that all populations have the same opportunity to become respondents. Data analysis using Multiple Linear Regression Analysis, t-Test, F-Test, and Determinant Coefficient Test. The results showed that based on the t-test that partially all independent variables had a positive and significant effect on the dependent variable. The F-test results show that simultaneously all independent variables have a positive and significant effect on the dependent variable. In the determinant coefficient test, the Adjusted R Square value is 0.400 or 40%, which means that customer loyalty can be explained by the variables of price, product quality, service quality and product completeness, while the remaining 60% can be explained by other variables not examined in this study. Customer loyalty is very important for UMKM in order to maintain the continuity of their business activities. The existence of the best price, product quality, service quality and completeness of the product will arouse the enthusiasm of customers to transact again, even further introducing the product to others.
PENGARUH KOMITMEN ORGANISASI, KOMPETENSI DAN KEMAMPUAN KERJA TERHADAP PRESTASI KERJA PEGAWAI PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KABUPATEN ASAHAN Normansyah, Normansyah
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 3: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i3.2403

Abstract

The theory used in this paper is the theory of management of organizations and human resources by focusing more on faktorkomitmen organasasi, competence, work ability and work performance to be the variables in this study. The method used in this research is a survey approach.this type of research is descriptive and quantitative nature of the research is the explanation. Method of data collection is by interview, questionnaire and documentation study. The population is all employees at the Department of Population and Civil registration District of Asahan yaitu31pegawai and set the number of samples of the entire population that there are as many as 31pegawai. Based on the multiple linear equation which is obtained as the following that Ŷ = 2,933+ 0,394 X1 + 0,292 X2 + 0,469 X3 + e. In these equations it can be seen that organizational commitment (X1), competence (X2) and work ability(X3) has a positive regression coefficient that prove its contribution to job performance (Y) of employees in the Department of Population and Civil registration Asahan District in the regression model. Testing simultaneously shows that the value of Fcount (231,921) is large compared with the value of Ftable (2,96), and sig. α (0,000 a) is smaller than alpha 5% (0,05). This shows that the variable of organizational commitment, competence and ability to work in serempakberpengaruh on employee job performance in the Department of Population and Civil registration District of Asahan. Partial test results obtained for the organizational commitment (3,262), competence(2,984) and work ability(5,593).Thus the partial dominant influence on employee job performance in the Department of Population and Civil registration District of Asahan is a variable ability to work.

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