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Contact Name
Syaiful Zuhri Harahap
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syaifulzuhriharahap@gmail.com
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+6285261290813
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Editorial Address
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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Sumatera utara
INDONESIA
JURNAL MANAJEMEN AKUNTANSI (JUMSI)
ISSN : -     EISSN : 27744221     DOI : 10.36987
Core Subject : Economy,
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.
Articles 476 Documents
GLOBAL MARKETING DECISION DI INDONESIA Afifah Khairiah Dalimunthe; Siti Julia; Imron Vajirta Nahan Berutu; 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.v2i1.2368

Abstract

Globalization is a new challenge for companies in implementing marketing strategies. With globalization, companies must compete with world-class companies that have a lot of capital and higher quality products. Currently, Indonesia is the target market for global companies to earn big profits, and Indonesian companies are unable to compete. This study aims to obtain a global marketing strategy for Indonesian companies in the Indonesian market. The research method used is descriptive analysis method. The combination of marketing strategy customization and standard marketing strategy is a global marketing strategy that responds to Indonesian market conditions.
PENGARUH KUALITAS MAKANAN, CITRA MEREK, LOKASI USAHA DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADATOKO ROTI HASANAH BAKERY RANTAUPRAPAT Br Sitepu, Dona Laurika; Safri, Hayanuddin; Marto Hendry, Raja Saul
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.v1i3.2523

Abstract

This study aims to determine and analyze the influence of food quality, brand image, location and price on purchase decisions in the Store Bread Hasanah Bakery Rantauparapat. The population in this research is the customers at the Bakery Hasanah Bakery Rantauprapat, where the determination of the sample is by using the technique of random sampling by using the formula Wibisono. Data collection techniques using a questionnaire as the research instrument of the first test the validity and reliability of the instrument. Analysis of the data by using a hypothesis test, where the data of the first test, the classical assumption in the form of normality test, multicollinearity test and heterokedastisitas. The results showed that the Quality of the food (X1) has positive and significant effect on purchasing decisions (Y) on the Bakery Hasanan Bakery with a value of t1hitung of 2,439 > ttable of 1,660 with significance to 0.011 < 0.005. Brand image (X2) and the positive effect on the purchase decision (Y) on the Bakery Hasanan Bakery with a value of t2hitung of 2,340 > ttable of 1,660 with significance 0,021 < 0.005.The location of the business (X3) have a positive and significant impact on purchasing decisions (Y) on the Bakery Hasanan Bakery with a value of t3hitung of 3,140 > ttable of 1,660 with significance to 0.002 < 0.005.Price (X4) have a positive and significant impact on purchasing decisions (Y) on the Bakery Hasanan Bakery with a value of t4hitung by 4.824 > ttable of 1,660 with significance 0.000 < 0.005.Simultaneous food quality, brand image, the location of the business and the price has positive and significant effect on purchase decisions in the Store Bread Hasanan Bakery with a value of Fcount 123,875 < from Ftable 3.09 with a significance level of 0.000 > 0.05 at confidence level 95% and Alpha of 5%.
PERAN KEUNGGULAN KOMPETITIF DALAM PEMASARAN PRODUK DENGAN PENERAPAN MEDIA SOSIAL DI ERA GLOBAL PADA UKM SEPATU BUNUT DI KABUPATEN ASAHAN Dina Audiva Adawiyah; Wahdatun Thoibah; Fitri Thoibah; 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.v2i1.2395

Abstract

This study aims to determine the relationship of cooperation as a social network for the artisans of UMKM Shoes Bunut and the economic relationship of the community which is related to business continuity. This research was conducted through a quantitative approach. The location of this research is Asahan district because it has more number of UKM Shoes Bunut which has internationalized compared to other districts in the province. The subjects in this study were the owners or managers of the Shoes Bunut UKM in Asahan Regency. and the object of this research is internationalization which is influenced by the role of competitive advantage. The results in this study are Social Media used as a Marketing Tool Social media used by respondents to market products are Instagram (78%), Youtube (58%), Facebook (31%), Line (20%), WhatsApp (18% ), Path (7%), and Twitter (2%). it can be concluded if all hypotheses in this study are accepted and have a positive and significant effect.
FAKTOR YANG MEMPENGARUHI NON-PERFORMING LOAN PADA BANK PEMERINTAH DAN BANK ASING DI INDONESIA Rahimah, Evida; Pratidina Nasution, Siti Wardah; Arfah Nasution, Siti Ummi
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.v1i2.2245

Abstract

The purpose of this research to know and analyze effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Earning Assets Quality Ratio (KAP), Operations Expenses to Operations Income (BOPO), Bank Size, Return on Equity (ROE), Gross Domestic Product (GDP) and inflation to the Non-Performing Loan (NPL) government and foreign banks in Indonesia and Comparison effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Net interest Margin (NIM), Earning Assets Quality Ratio (KAP), Operations Expenses to Operations Income (BOPO), Bank Size, Return on Equity (ROE) to the Non-Performing Loan (NPL) government and foreign banks in Indonesia. This research used 8 samples are 4 government banks and 4 foreign banks in Indonesia as an object of research, the research period is from year 2006 until 2013. Data used in this research was obtained from the Financial Statements of government and foreign banks. This research used a significance level of 5%. In analyzing data, researcher used independent sample t-test, while the test of hypothesis is leven's test, free sample t test and significance test. Panel data regression is estimate panel data model, and then f test, t test and coefficient test of determination. The result showed that there is difference between CAR, LDR, NIM, Bank Size, ROE and no difference between KAP, BOPO and NPL government and foreign banks in Indonesia. CAR, LDR, NIM, KAP, BOPO, Bank Size, ROE, GDP and inflation simultaneously have a positive effect and significant to NPL government and foreign banks in Indonesia. Partial test result show that  CAR, NIM, BOPO, ROE and inflation have a negative effect and not significant, LDR and GDP have positive effect and not significant, KAP have positive effect and significant, SIZE have negative effect and significant to NPL government and foreign banks in Indonesia.
SISTEM INFORMASI PEMASARAN USAHA KECIL MENENGAH (Studi Kasus: Sujiane Bidang Snack Dan Food Di Kota Medan) Permana Pane, Arya Duta; Annisa, Moza; Aulia, Windi; Harnita, Rizki; 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.v1i3.2412

Abstract

This study aims to determine the marketing information system in small and medium enterprises. The type of research used is descriptive research, namely research that aims to find a description of the characteristics of the population being studied. This type of research uses qualitative research. Data Collection Techniques Primary data and secondary data were obtained by conducting interviews and surveys in the field. Population and Sample The population in this study includes all Snack and Food SMEs in Medan City. The sample was taken based on the characteristics of the company, namely companies that absorb a lot of workers. Data Analysis Method Data analysis method using qualitative data. The results of this study Profile of SMEs in Sujiane which are engaged in Snack and food in Medan City as follows SME products already have characteristics, only there is no variation, this is because SMEs are mostly engaged in the culinary field. Constraints in the application of Marketing Information Systems there are no data and documentation integrated from the UMK. The existence of a blog about the profile of SMEs in Sujiane which is engaged in Snack and food in Medan City.
Analisis Pemanfaatan Media Promosi Dalam Pemasaran Dana Tabungan IB Hijrah Haji di PT. Bank Muamalat Indonesia,Tbk. KCP. Rantauprapat Jahara, Afrilia; Rokan, Mustafa Khamal
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.v1i4.2649

Abstract

This study intends to break down the utilization of limited time media in showcasing IB Hijrah Haji reserve funds items at PT. Bank Muamalat Indonesia, Tbk. KCP. Rantauprapat. The plan of the issue in this study is the manner by which the media advancement by PT. Bank Muamalat Indonesia, Tbk. KCP. Rantauprapat in promoting IB Hijrah Haji investment funds items? How is the Progression of Enrollment for IB Hijrah Haji investment funds items at Bank Muamalat Indonesia, Tbk. KCP. Rantauprapat?. The techniqu utilized in this examination is the clear strategy. Information assortment procedures utilizing interview strategies, perception and documentation The information investigation method utilized distinct subjective. The aftereffects of this study show that the Media Advancement directe by Bank Muamalat Indonesia, Tbk. KCP. Rantauprapat is Publicizing medi utilizing print media, Exposure Advancement Media (Exposure) by going t local area exercises like going to recitations/Perwiritan and visitin schools, Individual Selling Media (Individual Selling) by visiting individuals' homes or planned clients.
Pengaruh Motivasi,Fasilitas Kerja Dan Kompetensi Terhadap Kinerja Pegawai Dinas Kependudukan Catatn Sipil Kabupaten Labuhanbatu Utara Rambe, Siti Fatimah
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.v1i2.2785

Abstract

This study aims to analyze the analysis of motivation, work facilities and competence to the performance of employees of the Department of population and civil registration of North labuhanbatu Regency. Data collection in this study was obtained through research instruments on a certain population / sample (quantitative approach) with a population as well as a sample of 35 employees. IBM SPSS sotwere 20.00 for windowes application is an application that is used in Data Processing (Data Testing ) in this study .the results showed that there is a positive and significant influence simultaneously between motivation, work facilities and competence on the performance of employees of the department and civil registry of North labuhanbatu Regency and also partially all all variables x affect the variable Y. Meanwhile, the coefficient of determinant R 2 obtained adjusted R squer value of 0.612 (61.2%). The rest (0.388%) on other variables that are not discussed in this study .
Analisis Pengaruh Disiplin Kerja, Beban Kerja, Lingkungan Kerja Dan Gaya Kepemimpinan Terhadap Kinerja Karyawan Pada PT.Smart Tbk Padang Halaban Rahman, Fazrur; Broto, Bayu Eko; Pitriyani, Pitriyani
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.v1i2.2738

Abstract

This study aims to determine the analysis of the influence of work discipline, workload, work environment and leadership style on employee performance at PT. SMART TBK Padang Halaban. Population and sample in this study are employees of PT.SMART TBK Padang Halaban as many as 45 people. This study uses work discipline, workload, work environment and leadership style as independent variables, while employee performance as a dependent variable. Data analysis in this study using the help of SPSS version 20. In individual/partial testing (t test), three variables have a significant influence and one variable that is not significant to employee performance. Where the value of the probability of siginifikan work discipline variable (X1) is less than 0.05 that is equal to 0.001 with the value of beta (acrylic) is equal to 0.406, for the variable workload (X2) is more than 0.05 that is equal to 0.076 with the value of beta (acrylic) of -0.212, work environment variable (X3) has a significant probability value of less than 0.05 that is equal to 0.014 with the value of beta (acrylic) of 0.276, as well as the variable leadership style has a significant probability value less than 0.05 is equal to 0.007 with a beta value of 0.582. For the results of the test analysis based on test F conducted shows that work discipline, workload, work environment and leadership style simultaneously or together have a positive significant influence on the performance of employees of PT SMART TBK Padang Halaban.
Sistem Informasi Pelayanan Pelanggan Secara Digital Pada PT. Asabri Kantor Cabang Medan Khodijah, Siti; Syahriza, Rahmi
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.v1i4.2623

Abstract

This study aims to find out how digital customer service is at PT ASABRI Medan Branch Office. This research is a measurement to determine the service information system digitally at PT. Asabri Medan Branch Office. Research data obtained from interviews with the authorities. The analytical method used in this study is a qualitative descriptive method, namely the method by accumulating data, compiled and interpreted so as to provide a true representation of the digital customer service information system at PT. Asabri Medan Branch. With the results of the study showing that the digital customer service system is very influential and very much needed at PT. Asabri Medan Branch Office, can be obtained and can be seen in the service system procedures of PT. Asabri Medan Branch Office. The conclusion from the research that PT. Asabri Medan Branch Office, in the service system procedures for TNI Soldiers, POLRI Members, PNS Kemhan and Polri providing waivers in their services based on procedures that can be accounted for, the company hopes to achieve these goals and to achieve them, service improvements are needed, namely online services through Asabri Mobile.
Pengaruh Kemampuan Dan Disiplin Kerja Terhadap Kinerja Pegawai Pada Bank Sumut Cabang Medan Sukaramai Syahputri, Nur Mustika; Harahap, Muhammad Ikhsan
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.v2i1.2723

Abstract

This study was conducted to determine the influence of the ability and discipline of work on employee performance at PT. Bank Sumut Branch Medan Sukaramai. The population in this study is all employees at PT. Bank Sumut Branch Medan Sukaramai totaling 78 employees. The research samples were taken using saturated sampling technique where the entire population is used as a sample. The study was conducted from January to February 2022. The study used quantitative data processed with SPSS. The data analysis technique used is multiple linear regression model. The results of this study showed that the ability and discipline of work positive and significant effect both partially and simultaneously on the performance of employees at PT. Bank Sumut Branch Medan Sukaramai. T test shows the ability to have t count of 4.833 and significant of 0.000, and work discipline has t count of 8.401 and significant of 0.000. F test shows the value of F calculated obtained at 47.359 and significant at 0.000. The most dominant variable affecting employee performance is the variable of work discipline and ability. Determination test results showed 54.6% of employee performance at PT. Bank Sumut Branch Medan Sukaramai can be explained and obtained from the ability and discipline of work while the rest of the other factors. 

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