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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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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 451 Documents
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PENGARUH MOTIVASI, KOMPENSASI, LINGKUNGAN KERJA,DAN KOMPETENSI TERHADAP KINERJA PEGAWAI PADA DINAS PENGENDALIAN PENDUDUK DAN KELUARGA BERENCANA KABUPATEN LABUHANBATU Leily, Novrihan
JURNAL MANAJEMEN AKUNTANSI (JUMSI) Vol 1, No 2: Mei 2021
Publisher : Universitas Labuhanbatu

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Abstract

This study aims to determine work motivation, compensation, work environment, and competence that affect the work performance of employees of the Labuhanbatu Regency Population Control and Family Planning Service. Data collection in this study was conducted through a survey approach with quantitative descriptive research type by distributing questionnaires to 47 respondents, while the population used in this study were employees at the Population Control and Family Planning Office of Labuhanbatu Regency. 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 that partially (t-test) it is known that partially work motivation influences the work performance of employees of the Labuhanbatu Regency Population Control and Family Planning Service with count (3.191)> t table 1.682) and a significance level of 0.003 <0.05. Compensation Partially Affects Employee Work Performance of Labuhanbatu Regency Population Control and Family Planning Office with count (4.904)> t table (1.682) and a significance level of 0.000 <0.05. Partially, the work environment affects the work performance of the employees of the Labuhanbatu Regency Population Control and Family Planning Office with an at-count value of (3.776)> t table (1.682) and a significance level of 0.000 <0.05. Then partially Competence Affects Employee Work Performance of the Population Control and Family Planning Office of Labuhanbatu Regency with the tcount value, namely (4.596)> table (1.682) and a significance level of 0.000 <0.05. In simultaneous testing (F test), it is known that work motivation, compensation, work environment, and competence affect the work performance of employees of the Labuhanbatu Regency Population Control and Family Planning Service with the results of the research showing that the value of Fount is (35.102)> Fable (2.59). and a significance level of 0.00 <0.05.
PENGARUH CITRA PERUSAHAAN, KUALITA PELAYANAN, LOKASI DAN HARGA TERHADAP MINAT BELI ULANGTABUNG GAS LPG 12 KG PADAPT.JALAHAN ARTA PRIMARANTAUPRAPAT Ummi Batubara, Nur Syamsu; Nasution, Ade Parlaungan; Prayoga, Yudi
JURNAL MANAJEMEN AKUNTANSI (JUMSI) Vol 1, No 1: JANUARI 2021
Publisher : Universitas Labuhanbatu

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Abstract

This study aims to determine the effect of company image, service quality, location and price on the repurchase interest of 12 KG LPG gas cylinders at PT. Jalah arta Prima Rantauprapat. The population in this study were consumers who made purchases of LPJ gas cylinders at PT. Jalah Arta Prima Rantauprapat, namely 541 people. The sample used in this study is to use the incidental sampling method (Incidental Sampling). Respondents in this study are consumers who purchase LPG gas cylinders at PT. Arta Prima Rantauprapat totaled 139 respondents. Analysis of the data obtained used quantitative and qualitative data analysis. Testing the feasibility of the research instrument and descriptive analysis of the characteristics of respondents using the softwareSPSS (Statistical Package for the Social Science) version 20.
ANALISI MOTIVASI, KEPUASAN, DISIPLIN KERJA DAN PENGALAMAN KERJA TERHADAP KINERJA KARYAWAN (STUDI KASUS PT AYU SEPTA PERDANA) Yogi Trisnanda
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.v1i1.2148

Abstract

This study aims to determine and analyze motivation, satisfaction, work discipline and work experience on the performance of the employee's case study PT, Ayu Septa Perdana. The population in this study were employees who worked at PT. Ayu Septa Perdana as many as 108 people. This study used a research instrument in the form of a questionnaire with a total sample of 52 respondents. Sampling in this study using the Slovin formula. In simultaneous testing (Test F), it is known that differentiation of motivation, satisfaction, work discipline and work experience simultaneously has a significant effect on employee performance. Partially (t test) it is known that satisfaction differentiation has a positive and significant effect on employee performance, while motivation differentiation, work discipline and work experience have a positive but insignificant effect. Based on the Adjusted R square value of 0.281 or 28.1%, it shows that simultaneously motivation, satisfaction, work discipline and work experience on employee performance is 28.1%, while the remaining 71.9% is explained by other variables not proposed in this study. . Testing the feasibility of research instruments and descriptive analysis of the characteristics of respondents using SPSS (Statistical Package For The Social Science) software Version 20.
PENGARUH LOKASI, KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN DIWARUNG KOPI NETRAL RANTAUPRAPAT (Study Kasus Konsumen Rantau Prapat) Suyanti, Suyanti
JURNAL MANAJEMEN AKUNTANSI (JUMSI) Vol 1, No 1: JANUARI 2021
Publisher : Universitas Labuhanbatu

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Abstract

This study aims to analyze the effect of Location on Customer Satisfaction at Rantauprapat Neutral Coffee Shop. To analyze the effect of Product Quality on Customer Satisfaction at Rantauprapat Neutral Coffee Shop. To analyze Service Quality on Satisfaction at Rantauprapat Neutral Coffee Shop. This research was conducted at Warung Kopi Neutral Rantauprapat with a sample of 245 people from 633 populations. Data collection techniques were carried out by questionnaires or primary data. Data analysis techniques used descriptive statistics and multiple linear regression analysis. The results showed that the variables of Location, Product Quality and Service Quality simultaneously had a positive and significant effect on Customer Satisfaction. Fcount 7 74,931> Ftable 2.65 with a significant value of 0,000, partially location had a positive and significant effect on Consumer Satisfaction, the tcount was 9,115> ttable 1.65 The probability of t is 0.000 <0.05, partially Product Quality has a positive and significant effect on Customer Satisfaction, the value of tcount 1.748> ttable 1.65 is obtained, Service Quality has a positive and significant effect on Customer Satisfaction, the value of tcount is 6.475> t table 1.65.
Analisis Price,Service Quality Dan Desain Interior Terhadap Kepuasan Serta Dampaknya Pada Loyalitas Konsumen (Studi Kasus Ayam Penyet Cindelaras) Pohan, Juliani
JURNAL MANAJEMEN AKUNTANSI (JUMSI) Vol 1, No 1: JANUARI 2021
Publisher : Universitas Labuhanbatu

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Abstract

This study aims to determine the effect of price, service quality, and interior design on satisfaction and its impact on consumer loyalty (Case study of Cindelaras Penyet Chicken). The population in this study were people who had visited the Ayam Penyet Cindelaras restaurant. The sampling technique used was simple random sampling. The research data were obtained by distributing research questionnaires about price, service quality, interior design on satisfaction and their impact on consumer loyalty to 60 respondents. The results of data analysis show that partially interior design has a positive effect on satisfaction where the value of tcount (2.661)> t table (1.295) with a significant level of 0.000 <0.10, partially price has a positive effect on customer loyalty where tcount (3.178)> t table (1.295) with a significant level of 0.002 <0.10, partially satisfaction has a positive effect on consumer loyalty where the value tcount (3,851)> ttable (1,295) with a significant level of 0.000 <0.10, simultaneously price, service quality, interior design and satisfaction have a positive effect on customer loyalty where the value of Fcount (8.132)> Ftable (2.54) with a significant level of 0.000 <0.10.
PENGARUH MOTIVASI KERJA, KEMAMPUAN KERJA, GAYA KEPEMIMPINAN DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PADA DINAS PERDAGANGAN DAN PERINDUSTRIAN KABUPATEN LABUHANBATU Al Ihsan, Muhammad Ali
JURNAL MANAJEMEN AKUNTANSI (JUMSI) Vol 1, No 2: Mei 2021
Publisher : Universitas Labuhanbatu

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Abstract

This study aims to determine the effect of work motivation, workability, leadership style, and work discipline on employee performance at the Office of Trade and Industry, Kabupaten Labuhanbatu. This type of research in this thesis is a quantitative descriptive method, which is a form of research based on data collected during research systematically regarding the properties of the object under study by linking the relationships between the variables involved, then interpreted based on related theories. The type of data used consists of primary data, namely data obtained directly from research respondents through field questionnaires, and secondary data, namely data obtained in a ready-made form, which has been collected and processed by other parties. The method of data collection was done by listing statements, the sample in this study were employees of the Office of Trade and Industry of Labuhanbatu Regency, totaling 95 people. The results showed (1) simultaneously work motivation, workability, leadership style and work discipline had a positive and significant effect on employee performance at the Office of Trade and Industry, Labuhanbatu Regency. This can be seen from the value of Fount (6.628)> Fable (2.70) with a significant level of 0.000 <0.05. (2) partially work motivation has a significant effect on employee performance at the Office of Trade and Industry in Labuhanbatu Regency, this can be seen from the value of count (2.155)> t table (1.661) with a significant level of 0.004 <0.05. (3) The workability has a significant effect on employee performance at the Office of Trade and Industry in Labuhanbatu Regency, this can be seen from the value of tcount (3.197)> t table (1.661) with a significant 0.002 <0.05. (4) partially significant leadership style on employee performance at the Office of Trade and Industry Labuhanbatu Regency, this can be seen from the value of tcount (2.567)> t table (1.661) with a significant 0.003 <0.05. (5) partially significant work discipline on employee performance at the Office of Trade and Industry in Labuhanbatu Regency, this can be seen from the value of tcount (4.367)> t table (1.661) with a significant 0.000 <0.05. (6) Employee performance at Labuhanbatu Regency Office can be explained by work motivation, workability, leadership style, and work discipline by 19.3% while the remaining 80.7% can be explained by other factors that are not careful in this study.
ANALISIS BAURAN PEMASARAN 4P’s PADA KEPUTUSANDAN KEPUASAN PEMBELIAN TERHADAP MINATBELI ULANG DAN LOYALITAS PELANGGANSTUDI KASUS PADA UKM KULINER WARDOM PAK ATO Dhani, Rabiah Rahma; Sumitro, Sumitro; Efendi Siregar, Zulkifli Musannif
JURNAL MANAJEMEN AKUNTANSI (JUMSI) Vol 1, No 1: JANUARI 2021
Publisher : Universitas Labuhanbatu

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Abstract

This study aims to determine and analyze the effect of 4p's marketing mix on purchasing decisions and satisfaction and its impact on repurchase interest and customer loyalty in the case study of Wardom Pak Ato's Culinary UKM. The population in this study are consumers who buy at Warung Indomie Pak Ato located in Ujuang Bandar, Kec. Rantau Selatan. This research used a research instrument in the form of a questionnaire with a total sample of 100 respondents. Sampling in this study using accidental sampling (Accidental Sampling) which is part of sampling non-probability (Non-Probability Sampling). The feasibility test of the research instrument as well as descriptive analysis of the characteristics of the respondents used version 22 of the softwareSPSS (Statistical Package for the Social Science). While the data analysis technique used the path analysis model with the help of software SmartPLS version 3.0.
PENGARUH GAYA KEPEMIMPINAN, MOTIVASI, DISIPLIN DANKEPUASAN KERJA TERHADAP KINERJA KARYAWANPADA PT.MASTER RANTAUPRAPAT Ramadhani, Eka Fitri; Efendi Siregar, Zukifli Musannip; Pristiyono, Pristiyono
JURNAL MANAJEMEN AKUNTANSI (JUMSI) Vol 1, No 1: JANUARI 2021
Publisher : Universitas Labuhanbatu

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Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Gaya Kepemimpinan,Motivasi, Disiplin, dan Kepuasan Kerja Terhadap Kinerja Karyawan Pada PT. Master Rantauprapat. Pengumpulan data dalam penelitian ini dilakukan melalui pendekatan survey, wawancara dan dokumentasi. Penelitian ini memiliki sampel sebanyak 40 responden dimana seluruh populasi dijadikan sampel. Alat analisis data yang digunakan dalam penelitian ini menggunakan SPSS (Statistical Product Sofware Solution). Teknik analisis data dalam penelitian ini adalah analisis deskriptif, analisis regresi linear berganda, pengujian hipotesis dengan menggunakan uji signifikan parsial (uji t), pengujian signifikan simultan (uji F), dan pengujian koefisiean determinasi (R2). Bahwa hasil uji F sebesar 6.137dengan tingkat signifikan sebesar 0.000 sedangkan nilai Ftabel sebesar2,64. jika dibandingkan nilai fhitung6,137> ftabel2,64pada α 5% maka kesimpulan bahwa secara serempak variabel Gaya Kepemimpinan, Motivasi, Disiplin, dan Kepuasan Kerja Terhadap Kinerja Karyawan berpengaruh positif dan signifikan terhadap Kinerja Karyawan, bahwa nilai thitung  untuk variabel Gaya Kepemimpinan sebesar 0,105, Motivasi sebesar -2,531Disiplin Kerja sebesar 3,159, dan Kepuasan sebesar0,799 dengan nilai signifikan masing-masing variabel independen (2,866), (0,000). Sedangkan untuk nilai ttabel pada tabel statistik distribusi t dengan level of test α = 5% dan df1= ( k-1) = 5 dan df2 = (n-k-1) = (40-5) = 35 sebesar 2,64. Berdasarkan kriteria bahwa jika nilai thitung> ttabel H0 ditolak, sebaliknya thitung< ttabel, H0 diterima.: yakni(0,105<2,64.), (-2,531<2,64.), (3,159>2,64.), (0,799>2,64.). Sehingga dapat disimpulkan bahwa secara parsial variabel Gaya Kepemimpinan (X1) berpengaruh negatif dan signifikan terhadap Kinerja Karyawan (Y), variabel Motivasi (X2) berpengaruh negatif dan signifikan terhadap Kinerja Karyawan (Y), variabel Disiplin Kerja (X3) berpengaruh positif dan signifikan terhadap Kinerja Karyawan (Y), dan variabel Kepuasan (X4) berpengaruh Positif dan signifikan terhadap Kinerja Karyawan (Y).
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 2: Mei 2021
Publisher : Universitas Labuhanbatu

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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.
ANALISI MOTIVASI, KEPUASAN, DISIPLIN KERJA DAN PENGALAMAN KERJA TERHADAP KINERJA KARYAWAN (STUDI KASUS PT AYU SEPTA PERDANA) Trisnanda, Yogi
JURNAL MANAJEMEN AKUNTANSI (JUMSI) Vol 1, No 1: JANUARI 2021
Publisher : Universitas Labuhanbatu

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Abstract

This study aims to determine and analyze motivation, satisfaction, work discipline and work experience on the performance of the employee's case study PT, Ayu Septa Perdana. The population in this study were employees who worked at PT. Ayu Septa Perdana as many as 108 people. This study used a research instrument in the form of a questionnaire with a total sample of 52 respondents. Sampling in this study using the Slovin formula. In simultaneous testing (Test F), it is known that differentiation of motivation, satisfaction, work discipline and work experience simultaneously has a significant effect on employee performance. Partially (t test) it is known that satisfaction differentiation has a positive and significant effect on employee performance, while motivation differentiation, work discipline and work experience have a positive but insignificant effect. Based on the Adjusted R square value of 0.281 or 28.1%, it shows that simultaneously motivation, satisfaction, work discipline and work experience on employee performance is 28.1%, while the remaining 71.9% is explained by other variables not proposed in this study. . Testing the feasibility of research instruments and descriptive analysis of the characteristics of respondents using SPSS (Statistical Package For The Social Science) software Version 20.

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