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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Ilmiah Ekonomi Islam Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Tadbir : Jurnal Studi Manajemen Pendidikan Jurnal ASPIKOM SEIKO : Journal of Management & Business MALIA NISBAH: JURNAL PERBANKAN SYARIAH Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JOURNAL OF APPLIED BUSINESS ADMINISTRATION Istinbath: Jurnal Hukum dan Ekonomi Islam Journal of Humanities and Social Studies Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Bilancia : Jurnal Ilmiah Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam JURNAL MANAJEMEN PENDIDIKAN JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Academia Open Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Quantitative Economics and Management Studies Management of Zakat and Waqf Journal (MAZAWA)) International Journal of Finance Research AL-FALAH : Journal of Islamic Economics Ilomata International Journal of Social Science INVOICE : JURNAL ILMU AKUNTANSI Journal of Indonesian Management Journal Of Human And Education (JAHE) Jurnal Ilmiah Mahasiswa Raushan Fikr Economic Reviews Journal Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Journal of Mathematics Instruction, Social Research and Opinion Islam Realitas: Journal of Islamic and Social Studies Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Journal of Islamic Economics Lariba Journal of Public Representative and Society Provision International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) Mandiri: Jurnal Akuntansi dan Keuangan Eduvest - Journal of Universal Studies Moneter : Jurnal Keuangan dan Perbankan Regress: Journal of Economics & Management International Journal of Emerging Issues in Islamic Studies Electronic Journal of Education, Social Economics and Technology Innovative: Journal Of Social Science Research Amkop Management Accounting Review (AMAR) Journal of Economics and Management Scienties IIJSE Majapahit Journal of Islamic Finance and Management Jurnal Akuntansi dan Keuangan Islam (JAKIs) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management JER Suhuf: International Journal of Islamic Studies ManBiz: Journal of Management and Business Journal of Ekonomics, Finance, and Management Studies Jurnal Pustaka Cendekia Pendidikan Ulil Albab Al-Wasathiyah: Journal of Islamic Studies
Nasution, Juliana
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Journal : Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)

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Penerapan Good Corporate Governance Terhadap Kecurangan (FRAUD) Perbankan Syariah Daulay, Wilda Efrilyati; Azhari, Farah Indah; Triningsih, Cindy; Nasution, Juliana
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3613

Abstract

The purpose of this study is to examine how Islamic banking fraud is combated by implementing GCG (Good Corporate Governance). Apart from analyzing financial ratios, another aspect that needs to be observed and evaluated is the implementation of Good Corporate Governance (GCG). The business management's adherence to the correct management system and all applicable legal regulations, including statutory regulations, government policies, Bank Indonesia legal instruments, and internal legal regulations, are inseparable from the application of good corporate governance principles. banking and is inseparable from banking managers' awareness of the following principles of good corporate governance: in banking management, transparency, accountability, responsibility, fairness, and independence. The consistent use of the standards of good corporate administration can lessen the gamble of misrepresentation as shown by the diminishing pattern of extortion cases. Sharia principles like honesty (shiddiq), community education (tabliq), trust (amanah), and professional management of management (fathanah) should also be applied in good corporate governance.
Implementasi Good Corporate Governance (GCG) Dalam Mengukur Risiko Dan Kinerja Keuangan Bank Syariah Di Indonesia Azizah Kurinci, Ayu Ismah; Siregar, Dewi Tamora; Rahmadhani, Nurianti; Nasution, Juliana
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3664

Abstract

Good Corporate Governance (GCG) is one of the key factors for improving financial performance, which can help create good and responsible relationships between parts of the company (government, directors and shareholders) to improve the company's financial performance. The purpose of this research is to show the influence of good corporate governance (GCG) as represented by management ownership, institutional ownership, independent commission committees and the Sharia Board of Directors, on the measurement of financial risk and financial performance of Islamic banks in Indonesia. Overall, the results of this study indicate that the principles of good corporate governance (GCG) have no significant effect on the measurement of risk and financial performance of Islamic banks.
Analisis Tingkat Penerapan Good Coorporate Governance Pada Usaha Kecil dan Menengah di Kota Medan Nasution, Juliana; Fakhri, Hanifah Oktaviani; Sobari, Riski; Harahap, Andi Hotmatua
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3589

Abstract

In Indonesia this millennium there have been many established companies and companies, especially in the city of Medan, and companies face stiff competition, even if it is a certain type of company, so that there is often a risk of company bankruptcy. innovative, creative and predictable ideas, the current implementation of good corporate governance (GCG) is highly recommended. Because of this, GCG is becoming more and more popular. Not only popular, but also plays an important role as a reference for the company's image. This research approach is descriptive qualitative research. Once the required information is available, the information is grouped and described based on the nature of the information. This type of data is then analyzed using descriptive methods, namely analyzing theory and connecting it to the problem under study. Factors influencing the implementation of GCG in Medan City for UKM include UKM awareness of the importance of GCG implementation, government regulations regarding GCG implementation, knowledge and skills of UKM regarding GCG implementation and access to finance and other resources needed for GCG implementation. At the same time, the government also requires government regulations designed to implement GCG to ensure compliance. Therefore, this problem can be studied in different ways and with different approaches. A literature study to analyze the level of GCG implementation in small and medium enterprises in Medan City is proposed to investigate various aspects related to GCG.
Analisis Implementasi Anggaran Berbasis Kinerja Pada Biro Kesejahteraan Rakyat Dikantor Gubernur Sumatera Utara Hasibuan, Mardiah Khofifah; Nasution, Juliana
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 1: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i1.2766

Abstract

The purpose of this study was to examine the implementation of performance-based budgeting at the People's Welfare Bureau at the North Sumatra Governor's Office. Is the application in accordance with Permendagri No. 13 of 2006? The collection of data and information needed in research is carried out by field research. The data used are primary data obtained directly by interview, and secondary data through documentation. The results show that the implementation of performance-based budgeting at the people's welfare bureau at the North Sumatra governor's office has been running well according to the mandate of Permendagri No. 13 of 2006. The implementation of a performance-based budget system in the Regional Revenue and Expenditure Budget for the 2018-2021 Fiscal Year in North Sumatra Province is good, seen from the performance-based budget system which refers to the Minister of Home Affairs Regulation Number 13 of 2006 and the Minister of Home Affairs Regulation Number 37 year 2014.
Pengaruh Kualitas Pelayanan dan Fasilitas Terhadap Kepuasan Nasabah BPJS Kesehatan di Puskesmas Ujung Kubu Kabupaten Batu Bara Handayani, Suri Sakinah; Rahma, Tri Inda Fadhila; Nasution, Juliana
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4354

Abstract

The purpose of this study was to determine the quality of services and facilities for BPJS health customer satisfaction at the Ujung Kubu Health Center in Batu Bara Regency, using a questionnaire data collection technique distributed to respondents using the Probability Sampling method with the Simple Random Sampling technique using Slovin flats, with a sample size of 74 respondents. Service quality has a positive and significant effect on customer satisfaction at the Ujung Kubu Health Center in Batu Bara Regency. This can be seen in the t test table in the Standardizes Coefficients column, which proves that service quality has a 32.7% value on customer satisfaction. This value proves that service quality has an effect on customer satisfaction. The facilities at the Ujung Kubu Health Center in Batu Bara Regency have no problems because the more complete and adequate the facilities provided, the more customer satisfaction increases. So by looking at the t test table in the column Standardiez coefficients. This proves that facilities have an effect on customer satisfaction of 27.7%, this value proves that facilities have an effect on customer satisfaction. Based on the simultaneous test between service quality and facilities on customer satisfaction there is a significant influence. This condition was supported by the questionnaires distributed by the researcher to the respondents where most of the respondents answered that they agreed to all statements. However, there was a decrease in the percentage in the statement that after seeking further information the customer wanted to have BPJS at the Ujung Kubu Health Center in Batu Bara district. For the results of the determination test, the magnitude of R2 is 0.260, which means that 26% of the customer satisfaction variable is influenced by the variable quality of service and facilities, while the remaining 74% is influenced by other variables not examined by researchers. 
Analisis Peranan Internal Audit Dalam Mewujudkan Good Corporate Governance Pada Bank Syariah Indonesia Wibowo, Andri; Amelia, Anika; Harahap, Santri Fadhilah; Nasution, Juliana
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3656

Abstract

PT. Bank Sayiah Indonesia is one of the BUMN branch offices, which must implement Good Corporate Governance in accordance with GCG principles set forth by the Minister of SOEs PER-01/MBU/2011. Internal Audit is one of the elements in GCG and has a role in overseeing the implementation of management and supervision of the company all practices undertaken by the company. The implementation of GCG in banks must follow OJK rules and follow GCG guidelines by KNKG. Therefore, this study aims to determine the implementation of GCG in the bank and determine the role of internal audit in realizing GCG implementation. This type of research is descriptive qualitative. The method of analysis used in this study is a descriptive method with data collection techniques such as interviews, observation and documentation. The results of this study are Islamic banks Indonesia has implemented GCG in accordance with applicable rules is by applying GCG principles. In addition, internal audit works in realizing GCG implementation of Bank Syariah Indonesia.
Analisis Implementasi Pengawasan Ekspor Impor Barang Pada KPPBC Tipe Madya Pabean Belawan Aulia, Mahani Faiza; Nasution, Juliana
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 1: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i1.2767

Abstract

KPPBC Tipe Madya Pabean Belawan is one of the vertical units Direktora Jendral Bea dan Cukai ministry of the republic Indonesia, which oversees the work area covering the port of Belawan which is one of the major sea ports in Indonesia. This study aims to determine the implementation of the export import supervision of goods at the KPPBC Tipe Madya Pabean Belawan. Primary data is in the form of direct interviews with information service center staff anf prosecution and investigation staff. Secondary data in the form of company documentation, web and internet. The results of this study conclude thet the implementation of the export import supervision of goods at the KPPBC Tipe Madya Pabean Belawan has been going well and in accordance with customs regulations, but there are inhibiting and supporting factors in the export import supervision. The inhibiting factor is the limited human resources with awide enough working area so that it is not possible to carry out comprehensive supervision at the same time and the lack of knowledge of new service users regarding the provisions of customs regulations. Supporting factor for the supervision of exports and imports are eduquate facilities and infrastructure and the importers who do import activities are familiar with customs regulation, makin it easier for the supervisory unit to supervise exported and imported goods.
Pengaruh Independensi, Objektivitas, Integritas Dan Kompetensi Terhadap Kualitas Hasil Audit (Studi Kasus Pada Kantor Akuntan Publik Kota Medan) Saputra, Muhammad Ilham; Siregar, Saparuddin; Nasution, Juliana
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4439

Abstract

This study aims to determine the Effect of Independence, Objectivity, Integrity and Competence on the Quality of Audit Results (Case Study at the Medan City Public Accounting Firm). The method used is a quantitative method. And the sample in this study used the proportional stratified random sampling method, which is a method by linking the sampling of each population whose number is adjusted to the number of members of each population, with a total of 53 respondents from 9 Public Accounting Firms in the city of Medan. The data collection instrument used a questionnaire or a questionnaire that was tested for validity and reliability. Data analysis techniques using multiple linear regression, hypothesis testing, t test, F test and the coefficient of determination. With the results of research, independence affects the quality of audit results. Objectivity affects the quality of audit results. Integration affects the quality of audit results. Competence affects the quality of audit results. independence, objectivity, integrity and competence simultaneously affect the quality of audit results.
Analisis Penerapan Good Corporate Governance Pada Bank Syariah Indonesia Melalui Penerapan Pedoman Etika Bisnis Islam Dalam Bank Syariah Indonesia KCP Medan Tomang Elok Nasution, Juliana; Setia, Dela; Subandi, Subandi; Fajar, Ramdanil
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3597

Abstract

Financial institutions, especially banking, are experiencing rapid development and progress, Islamic banks as one of the sharia-based banks in Indonesia must make every effort to maintain their existence in the community.To maintain its existence, bank syariah KCP medan tomang elok implements Good Corporate Governance as a form of quality improvement and quality of resources and internal company. In its implementation, bank syariah Indonesia KCP medan tomang elok does not forget to remain based on Islamic Business Ethics. Islamic Business Ethics is one of the foundations to sustain the banking business sector. The purpose of this study is (1) to determine the application of Good Corporate Governance applied by Bank syariah Indonesia KCP medan tomang elok. (2) knowing the application of Islamic Business Ethics in Islamic bank KCP medan tomang elok. To obtain these data, researchers used documentation, observation and interviews as data collection methods.The Data obtained were then processed using qualitative descriptive analysis as a result of the study. Bank syariah Indonesia KCP medan tomang elok uses Islamic Business Ethics in implementing good corporate governance so as to avoid its business from internal company problems.
Analisis Pengaruh Word Of Mouth Terhadap Keputusan Nasabah Untuk Menabung Dengan Brand Equity Sebagai Variabel Mediasi Pada PT. Bank Syariah Indonesia (BSI) Kantor Cabang Perdagangan Fani, Meiti; Nurbaiti, Nurbaiti; Nasution, Juliana
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4342

Abstract

This study aims to examine the influence of word of mouth analysis on the customer's decision to save with brand equity as a mediation variable at PT. Bank Syariah Indonesia (BSI) trading branch offices either partially or simultaneously, and also in path analysis. This study uses quantitative methods with data collection using likert scale method. Subjects used in this study are customers of PT. Bank Syariah Indonesia (BSI) trading branch offices totaling 100 people and taken by using probability sampling. Data analysis techniques through IBM SPSS statistical program 25. The results of this study show that. First, Word of Mouth has a positive and significant effect on customer decisions with a significant value of 0.026 0.05. Second, Word of Mouth has a positive and significant effect on brand equity with a significant value of 0.000 0.05. Third, brand equity has a positive and significant effect on customer decisions with a significant value of 0.008 0.05. And, fourth, word of mouth indirectly affects the customer's decision to save through brand equity as a mediation variable with the value of indirect influence greater than direct influence.
Co-Authors Afifah, Yasmin Ahmad Fadli Alfiani, Rani Almasri, Anas Zahir Amelia, Anika Andini, Indri Andri Wibowo Anggraini, Sri Dewi Aqwa Naser Daulay Arifin Fauzi Lubis Armayani, Reni Ria Asmita, Riza Ayu Atika Atika Aulia, Mahani Faiza Azhari, Farah Indah Azizah Kurinci, Ayu Ismah Barus, Khairani Br Batubara, Maryam Br. Purba, Devia Syahfitri Budi Prianto Daulay, Khairani Andini Daulay, Wilda Efrilyati Della, Della Alvionita Deni Irawan, Deni Eka Lestari Enjeli, Enjeli Fadilah, Cut Fadilah, Rahmatul Fadillatunnisa, Fadillatunnisa Fajar, Ramdanil Fakhri, Hanifah Oktaviani Fani, Meiti Fauzi Ahmad Muda Handayani, Suri Sakinah Hanin, Haya Fadiyah Harahap, Andi Hotmatua Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Harahap, Santri Fadhilah Harahap, Sri Hasibuan, Hesti Aryani Hasibuan, Mardiah Khofifah Hasibuan, Reni Ria Armayani Hasugian, Hotbin Hayani, Nur Syamsidah Heru, Muhammad Ilham Arifin Isnaini Harahap Kamil, Muhammad Raihan Khoirunisa, Afifah Aulia Kudadiri, Vingky Kurnia, Ahmad Larasati, Diah Larasati Lasmi, Aida Lubis, Annisa Zahra Lubis, Rasikah Firjatullah Lubis, Sofiana Zahara Lubis, Sri Nikmah Tullah Madinah, Futri Maharani, Anggun Debana Marliyah, Marliyah Marpaung, Dzakkiyah Addawiyah Masrida, Masrida Maulana, Rifki Maulida, Lisa Metuah, Marpirah Miliantari, Dea Muhammad Anwar Muhammad Arif Muhammad Lathief Ilhamy Nasution muhammad Syahbudi, muhammad Muhammad Yafiz Murtadla, Abdullah Alfikri Mustapa  Khamal  Rokan Nashuha Harahap, Vania Ananda Nasution, Dini Andriani Nasution, Muhammad Idris Nasution, Siska Amelia Nasution, Siti Aminah Natasya, Adelia Novia, Raisyah Arta Nurbaiti Nurbaiti Nurhalimah Sitorus Nurhasanah Siregar . Nurhayati Nurhayati Nurlaila Nurlaila Nurlaila Nursantri Yanti Nurul Inayah Nurul Jannah Nurwani Nurwani, Nurwani Pradila, Egita Pranata, Mhd Harry Putri, Siti Rahmayanti Qodriyah, Nurul Ni'mah Rahma, Tri Inda Fadhila Rahmadani, Aulia Rahmadhani, Nurianti Rahmani, Nur Ahmadi Bi Rahmi Syahriza, Rahmi Ramadhani, Sri Rokan, Mustafa Kamal Saparuddin Siregar Saputra, Muhammad Ilham Sari, Suci Indah Sartika Sartika Sastiani, Amanda Feby Sayuti, Gegoh Selaya, Asyaadatun Nazila Setia, Dela Sihite, Masdinar Silalahi, Khairul Amri Sinaga, Tari Nur Syafni Siregar, Dewi Tamora Siregar, Muhammad Rizky Siregar, Nabila Safutri Sitorus, Dahlia Safutri Br Sobari, Riski Sri Anjani Sri Maharani Sri Rizky, Dina Subandi Subandi Sugianto Sugianto Supardi Syamsul Bahri Tambak, Eli Ermawati Tanjung, Maysara Hapni Tanjung, Miftahul Jannah Triningsih, Cindy Tuti Anggraini Wahyu Syarvina YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yusrizal Yusrizal Zakia, Maulida Ummi Zhafran, Faras Abiyyu Zuhrinal M. Nawawi