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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 KUALITAS PELAYANAN, PROMOSI, HARGA, KUALITAS PRODUK DAN CITA RASA TERHADAP KEPUASAN PELANGGAN PADA AYAM GEPREK WARUNG ENDUS SIBUAYA Husna, Arinal
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.v1i2.2366

Abstract

This research aims to know the influence of service quality, promotion, price, product quality and taste of customer satisfaction on the chicken geprek stalls around sibuaya. The population in this study is consumers who buy direct at ayam geprek stalls around sibuaya. In this study, using a sample of 84 people. This study uses simple random sampling method that is where the penarika randomly as to give equal opportunity for every member of the population to express their opinions. In testing the simultaneous (Test F) be aware of the quality of service, promotion, price, product quality and flavour of a positive and significant effect on customer satisfaction. In persial (t Test) note that the known quality of service and the promotion of positive and significant effect on customer satisfaction, while the price, the quality of the product and the taste is not positive and significant effect on customer satisfaction. While targetting and positioning the market is not positive and significant effect on competitive advantage. Through testing Koefisifien the determinant obtained the value of Adjusted R Square of 0,229 or 22.9% customer satisfaction can be explained by the quality of service, promotion, price, product quality and taste while the side 77,1 can be explained by other variables that are not discussed in this study. Testing the feasibility of the research instrument as well as the analysis of the descriptive characteristics of the respondents using SPSS software (Statistical Package For The Social Science).
Pengaruh Fasilitas dan Kualitas Pelayanan Terhadap Kepuasan Konsumen (Studi Kasus di SPBU NO. 14.205.156 Desa Bengkel Kec. Perbaungan Kab. Serdang Bedagai) Lestari, Ainun; Hutasuhut, Julianto
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.v1i2.2463

Abstract

The purpose of this study was to determine the influence of facilities and quality Services to the satisfaction of the consumers at the gas station No.14.205.156 Village Workshop Kec. Perbaungan. The population in this research is customer satisfaction at the gas station No.14.205.156 Village Workshop Kec. Perbaungan, a total of 600 people. The sample in this study amounted to 60 people were taken randomly by using random sampling technique. This type of research is quantitative research. Instrumentpenelitian using a questionnaire or a questionnaire and then analyzed using the method of multiple linear regression analysis Y=7,682+0,461 X1+0,337 X2, which means that the facilities and service quality effect on customer satisfaction. Based on the results can be known that the facility (X1) has a value of t count sebesar5,409dan t table by 1.67 if compared with t then the result 5,409>1,67, so it can be concluded that the facility has positive and significant effect on customer satisfaction (Y). Quality of Service (X2) has a t value of 4,988 if compared with t table then the result 4,988>1,67, so it can be concluded that Service quality has positive and significant effect on customer satisfaction (Y). Simultaneously, the facilities and Service Quality have positive and significant influence on consumer satisfaction. Meaning hypothesis in this study is accepted, it is evident from the value of F count > F table (51,225>3,15). The results of the coefficient of determination shows that the facilities and Service Quality influence on customer satisfaction 64.3%, while the rest of 35.7% influenced by other variables not examined in this study.
STRATEGI PEMASARAN GLOBAL DAN RISET PASAR TERHADAP PENJUALAN BATIK DALAM MENGHADAPI PERSAINGAN (Studi Kasus Industri Batik Tulis Giriloyo) Khotiza Anisa; Wildan Izzaty; Hari Setiawan Saragih; Suhairi Suhairi
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i1.2379

Abstract

Marketing strategy is one way of winning a sustainable competitive advantage whether it is for a company that produces goods or services. The market competition is so much to be a challenge for entrepreneurs.One of the industry producing batik in Indonesia is in Wukirsari Village.The purpose of this study is to analyze the marketing strategy of the global industry is batik Giriloyodalam the face of competition.In this study the author uses the descriptive qualitative method where data collection techniques used is literature study. The results showed that the marketing strategy for the global industry is batik tulis Giriloyo is a strategy of product (product), pricing strategy (price), the strategy of promotion (promotion) and distribution strategy (placement) which commonly called the 4P.
Pengaruh Keterlibatan Pegawai Dan Displin Kerja Pegawai Terhadap Perilaku Kewarganegaraan Organisasi Pada Dinas Pendidikan Kabupaten Labuhanbatu Nasution, Meisa Fitri
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.v1i2.2544

Abstract

This study aims to analyze the influence of the involvement of employees and employee discipline on the behavior of the citizenship of the organization at the department of education Labuhan Batu. The population is 94 employees of the department of education.  The analysis used is multiple linear regression analysis with SPSS 20.00 for Windows. The results of this study show that the style of leadership, supervision of work and work discipline have a positive and significant impact on the effectiveness of the work of teachers in SMA Negeri 2 Kotapinang Labuhanbatu Selatan. It is seen from the value of R Square of 0,715 or by 71,5%, the rest of 28,5% can be explained by other variables not included in the model of this research. The involvement of Employees (X1) has positive and significant effect on the Behavior of the Citizenship of the Organization At the Department of Education Kabupaten Labuhanbatu with a significance value of 0.045 < 0.05, and the value of t count 2.750 > t table 1.9863. Work discipline (X2) has positive and significant effect on the Behavior of the Citizenship of the Organization at the Department of Education Kabupaten Labuhanbatu with a significance value of 0.038 < 0.05, and the value of t count of 4,850 > t table 1.9863.
ANALISIS SALURAN DISTRIBUSI MOBIL PADA PT. ELIT BURSA CABANG KISARAN Mursalati Urfa; Putri Ramadhani; Muhammad Andre Wardhana; Eri Eri; Suhairi Suhairi
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i1.2404

Abstract

This study aims to determine the distribution channel of cars at PT. Elite Exchange Branch Range. Types of Research This research is a descriptive type of research. A qualitative approach is obtained, including information about PT. Elite Bursa Kisaran Branch, in the form of an overview of the history of the establishment of PT. Elite Bursa Branch Range, organizational structure, and information on distribution channels at PT. Elite Exchange Branch Range, research time will be adjusted. The population taken is employees of PT. Elite Exchange Branch Range. Informants The informants used are the Branch Head, Vehicle Warehouse Coordinator / PDI, three Sales PT. Elite Bursa Branch of Kisaran, and 2 Consumers of PT. Elite Exchange Branch Range. Sampling Technique This research uses the Snowball Sampling method: The technique of determining the sample which is initially small in number then enlarges. In this study using data collection techniques that can be done, namely interviews. Analytical Methods The analytical method used in this research is a qualitative approach. The results of this study are based on the results of research on Abadi PT. Elite Exchange Branch Range on the analysis of car distribution channels. So the author can conclude that the distribution channel used by PT. Elite Exchange Branch Range is to use level zero distribution channels and level one distribution channels.
PENGARUH GAYA KEPEMIMPINAN, MOTIVASI KERJA, KUALITAS KERJA DAN PENGEMBANGAN KARIR TERHADAP KINERJA PEGAWAI PADA DINAS PENDIDIKAN LABUHANBATU UTARA Rambe, Amar
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.v1i2.2367

Abstract

This study aims to determine the Influence of Leadership Style, Work Motivation, Quality of Work And Career Development On Employee Performance At the Department of Education Labuhanbatu Utara.  Data collection was conducted through a survey approach with descriptive research type is quantitative, spread questionnaires to 30 respondents (total population), i.e., the employees of the place of research.  The data analysis tool used in this research is using the SPSS (Statistical Product Sofware Solution). The results showed that the partial test (t test) revealed that the Leadership Style has Positive and Significant Effect On Employee Performance At the Department of Education North Labuhanbatu with the value of tcount (3,525) > ttable (1,710) and level of significance 0,002 < 0,05. Work motivation has Positive and Significant with a value of t, namely (3,954) > ttable (1,710) and a significance level of 0,001 < 0,05. Quality of Work have a Positive And Significant with a value of t, namely (4,051) > ttable (1,710) and a significance level of 0,000< 0,05, Career Development Significant Positive Effect with the value of t, namely (4,446) > ttable (1,710) and a significance level of 0,000< 0,05.  Simultaneous (test F) there is a positive and significant influence with Fcount (17,868) > Ftable (2,67) and level of significance 0,00 < 0,05. Through testing the coefficient of determination, the results obtained by 74,1%.  While the rest by 26.1% influenced by other variables not examined in this study.
Determinasi Nasabah Dalam Memilih Produk Asuransi Sebagai Jaminan Masa Depan Pasca New Normal Al Ihsan, Muhammad Ali
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.v1i2.2464

Abstract

This study aims to determine the determination of the customer in choosing the insurance after the new normal. This study was conducted on the customers of PT. Life Insurance Bumiputra 1912 Rantauprapat. The number of samples taken as many as 100 respondents by using the technique of sampling purposivie sampling.Before testing the hypothesis test is conducted data quality of the first test, classic assumption test, namely; normality test, multicollinearity, and hiteroskedastisitas. After testing the hypothesis that partial test (t test) and simultaneous test (F test). The results showed that income has positive and significant effect on purchasing decisions, education is not positive and significant effect on purchasing decisions, knowledge has positive and significant effect on purchasing decisions and simultaneous income, education and knowledge influence the buying decision using insurance products.
GLOBAL MARKETING DECISION (KEPUTUSAN PEMASARAN) Azzahra Nst, Annisaa Putri; Ananda, Fitri Tia; Indahsari, Lily Nur; 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.v1i3.2394

Abstract

This paper aims to study the understanding of decision-making to enter global marketing and approach decisions through global marketing strategies that are scientifically and practically applicable for Indonesian companies in the face of today's competitive globalization. The results of this study will provide results both in the literature and practically on the application of the two decision approaches through the global marketing strategy. So that it is expected to be able to contribute to Indonesian companies in making decisions through global marketing strategies so that Indonesian companies can excel in the competition of globalization.
Pengaruh Kepemimpinan, Disiplin Kerja, Etos Kerja Dan Lingkungan Kerja Terhadap Kinerja Karyawan Di Perusahaan Umum Daerah Air Minum (PUDAM) Tirta Bina Sahputra, Ali
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.v1i3.2545

Abstract

This study aims to determine the Influence of Leadership, Work Discipline, Work Ethic And Work Environment on Employee Performance In the Company's Common Area Drinking Water (PUDAM) Tirta Development. This type of research is Associative Research. Data collection in this Research was conducted through a survey approach with descriptive research type is quantitative with the spread questionnaires to 70 respondents, while the population used in this research is Employees of the Company Common Area Drinking Water (PUDAM) Tirta Bina KabupatenLabuhanbatu. The technique of data collection is done by interview, questionnaire and documentation study. The data analysis tool used in this study using SPSS (Statistical Product Sofware Solution).Data analysis in this research is descriptive analysis, multiple linear regression analysis, hypothesis testing using the test of significant partial test (t test), testing significant simultaneous (test F), and test the coefficient of determination (R2). The results of this study indicate that the partial test (t test) note that the Variable Kepemimpinanberpengaruh positive and significantly to the Performance of Employees. Variable Disciplined Work affects positively and significantly on the Performance of Employees. Variable Work Ethic affects positively and significantly on the Performance of Employees. Then Work Environment Variables have a positive and significantly to the Performance of Employees In the Company Common Area Drinking Water (PUDAM) Tirta Development.On testing simultaneously (F test) note that Leadership, Work Discipline, Work Ethic and Environment Kerjaberpengaruh positive and significantly to the Performance of Employees In the Company Common Area Drinking Water (PUDAM) Tirta Development.Through testing the coefficient of determination (R Square) amounted to 0.523 mean: 52.3% and factors of Employee Performance In the Company of the Common Area Drinking Water (PUDAM) Tirta Development can be explained by the Leadership, Work Discipline, The Work ethic and the Work Environment. While the remaining 47.7% of it can be explained by other factors not examined in this study.
PENGARUH MEREK DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN HANDPHONE MEREK IPHONE DI KOTA MEDAN Utami, Vivi Ayudhia; Amelia, Silvia; 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.v1i3.2405

Abstract

This study aims to determine the effect of brands and products on consumer purchasing decisions for cellphones. In this study, the type of research used is explanatory research or explanation, namely research that is used to explain the influence between variables through hypothesis testing that has been formulated. In this study, the research population was PS Store consumers who purchased iPhone products, which opened 58 respondents. Data collection techniques used are observation, interviews, and questionnaires. The data analysis technique used is a qualitative method with the calculation of the t test and f test. The results in this study are based on the results of calculations, it can be seen that the test results show that the entire arithmetic value of each variable is > ttable (2.0032). The biggest influence on the t test is the influence of brand image on purchasing decisions. The results of the F test show that there is an influence between brand image and product quality on purchasing decisions with the calculated F value (18.866) > F table (4.0130).

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