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Journal : Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)

Pengaruh Pengetahuan Pajak Dan Sanksi Pajak Peraturan Pemerintah Nomor 23 Tahun 2018 Terhadap Kepatuhan Wajib Pajak UMKM Di Pusat Pasar Medan Harisman, Jasri; Harmain, Hendra; Atika, Atika
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.v4i1.4375

Abstract

This study aims to determine the effect of tax knowledge and tax sanctions on MSME taxpayer compliance at the Medan Market Center. Tax is participation in paying an amount of money owed to a country by the public and private individuals or maybe a business entity where the collection can legally be carried out by force, by not receiving direct benefits and being used to finance the needs of a country for the prosperity of society and people. Quantitative method with an associative approach, data collection techniques using a questionnaire the number of samples in this study were 100 people in the city of Medan. Sampling technique using a questionnaire. Data were analyzed by multiple linear regression method. The results of this study indicate that tax knowledge has a significant positive effect on MSME taxpayer compliance at Medan Market Center, tax sanctions have no significant effect on MSME taxpayer compliance at Medan Market Center.
Peran Account Officer Dalam Penentuan Pengajuan Pembiayaan Di Bank Sumut Syariah KC Medan Katamso Subandi, Subandi; Atika, Atika
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.v4i1.4263

Abstract

This research was conducted at Bank Sumut Syariah Medan KC Medan Katamso. The purpose of this study is to explain how the role and strategy implemented by Account officers in determining the feasibility of applying for financing at Bank Sumut Syariah Medan KC Medan Katamso and to explain the supporting & inhibiting factors for Account officers in determining the feasibility of applying for financing at Bank Sumut Syariah Medan KC Medan Katamso as well as explaining the solution of the problematic inhibiting factors. The methodology used in this research is qualitative with interview and observation data collection techniques. The results of this study indicate that the strategy implemented by account officers in determining the eligibility of applying for financing at the Medan KC Medan Katamso Sumut Syariah Bank is adjusted by conducting a survey first to customers. Then it is determined by applying the 5C principle. The inhibiting factors faced by Account officers in determining the feasibility of filing financing are the lack of information on customers, misuse of proposed financing, incomplete customer data. The solution is to re-analyze the 5C principles, and be able to take advantage of current technology, for example customers don't have to bother delivering documents to the bank, customers can use camscanner or pdf to submit documents online to the bank.
Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada Laporan Keuangan Badan Usaha Milik Desa (BUMDes) Mekar Jaya Abadi Desa Sei-Limbat Nurhayati, Dinda Anggi; Siregar, Saparuddin; Atika, Atika
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.v3i2.3677

Abstract

BUMDes Mekar Jaya Abadi is a BUMDes in Langkat, located in Sei-Limbat village. BUMDes Mekar Jaya Abadi is an economic institution formed since 5 years and engaged in savings and loan business, trade, PPOB run by the village community. SAK ETAP is a standard created to be used in Financial Reporting published for many purposes for non-public organizations, that is, organizations without significant public responsibility. The purpose of this study is to explain the presentation of the Financial Statements of BUMDes Mekar Jaya Abadi, to compare the financial statements of BUMDes Mekar Jaya Abadi with SAK ETAP and also to explain whether the financial statements of BUMDes Mekar Jaya Abadi is in accordance with SAK ETAP. This study uses qualitative methods with descriptive approach. Sources of research data are primary data and secondary data. The results showed that the Financial Statements of village-owned enterprises (BUMDes) Mekar Jaya Abadi sei-Limbat village has not implemented SAK ETAP. Accounting practices in BUMDes referring to SAK ETAP (2013) have not been implemented due to lack of knowledge of BUMDes management regarding SAK ETAP. BUMDes Mekar Jaya Abadi desa Sei-Limbat only presents the balance sheet and Income Statement. And in each financial statement does not present the minimum items as stipulated in SAK ETAP.
Faktor-Faktor Yang Menyebabkan Masyarakat Non Muslim Menjadi Nasabah di PT. Bank Syariah Indonesia KCP Medan Marelan Harahap, Aswan Nawawi; Atika, Atika
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.v4i1.4463

Abstract

Non-Muslim community services in the Marelan area are currently one of the best services provided by banks to support banking operations to be more effective and efficient. The aim is to facilitate the performance of bank service products, so as to increase customers based on the number of Bank Syariah Indonesia customers who use Junior Savings reaching around 50%. Responding to this, Bank Syariah Indonesia is trying to improve and maintain the quality of services provided to attract customers. The problem in this study is what the Bank's strategy is that is an obstacle in improving the quality of Junior Savings services. The purpose of this research is to find out the strategy of Bank Syariah Indonesia in improving service quality and to find out what are the constraints of Bank Syariah Indonesia in improving the quality of junior savings services and to find out what are the solutions for Bank Syariah Indonesia in facing obstacles to improving the quality of junior savings services. Banking. The method used in this study is a field study, this method is used to determine the extent to which the suitability between the theory used and the actual state of the object under study. In this field research using interviews and observation. And the type of research used is descriptive qualitative research as a whole. It can be concluded from this research that Bank Syariah Indonesia's strategy is to improve service quality, namely launching "Bank Syariah Indonesia's New Savings".
Pengaruh Sumber Daya Alam (SDA) Dan Sumber Daya Manusia (SDM) Terhadap Pembangunan Ekonomi Di Kota Medan Khairunnisa, Khairunnisa; Batubara, Maryam; Atika, Atika
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.v3i2.3610

Abstract

To determine the effect of natural resource potential (SDA) in improving economic development. To determine the influence of potential Human Resources (HR) on economic development. To determine the effect of the potential of Natural Resources (SDA) and Human Resources (HR) together on economic development in Medan. The research design is quantitative associative research. The type of Data in this study is quantitative data. Data analysis techniques in this study is descriptive analysis using software applications SPSS (statistical Product and Service Solution). Based on the results of the study the independent variable of Natural Resources (X1) has a positive and significant effect on economic development in Medan, the independent variable of human resources (X2) has a positive and significant effect on economic development in Medan, based on the results of the F test conducted, it is known that natural resources, human resources together or simultaneously have a significant effect on economic development in Medan.
Co-Authors A, RismaDani Abdilah, Muhammad Abdurachman Abdurachman Abdurrohman KM, M. Sa’id Achmad Sunani Miftachurrohman Ade Khadijatul Z. Hrp Adhi Kusumastuti Aditiawarman Aditiawarman, Aditiawarman Afiatika Ahsani Afifah, Yuliana Aftiah, Nurul Agusviyanda, Agusviyanda Ahmad Fikri ahmad syauqi, ahmad Aida Rahmi Ainun Sakiah Aji A. R. Arief Akbar, Muhamad Defri Akbar, Syarif Ali Akustika, Salsabillah Al Husein, Hizri Alex Johanes Simamora Alicia, Febi Allisa, Safiah Alwi Pratama Putra Siregar Alwi, Fachri Amalia, Rize Budi Ananda Ibnu Sobri Hasibuan Andarini, Sonja Andi Hotmatua Harahap Andriyani Andriyani Anggraini, Yessy Tri Annisa Annisa Annisa Javalia Hasanah anomsari, hanna dyahferi Aosiliana, Putri Aprianti Aprillia, Nur Aqwa Naser Daulay Arafah, Rizanita Zulfa Arie Suciyana Sriyanto Arifianti, Sari Maharani Arifin Fauzi Lubis Ariska Malida Syakira Matondang Ars Himsyah, Fatroyah Arta Rahman Asih, Dwi Putri Asriwati, Asriwati Atsira, Olga Putri Audini, Vira Aziva, Zahra Azliani, Mayaza Azrin Bahri Harahap Bahtiar, Fahmy Zuhda Bambang Purwanto BAMBANG, PURWANTO Batubara, Maryam Bayu Ariwibowo, Bayu Bi Rahman, Nur Ahmadi Bi Rahmani, Nur Ahmadi Billah, Mu’tasim Bou, Sharlyani Maria Budi, Amalia Rize Cahyaning, Putri Eka Arum Chandra Ali Hanapiah Lubis Consuelo, Joe-Bren L Damayanti, Ayu Damiri, Damiri Dea Putri Amanda Dessy Rahmadani Devara Rustiana Dewi Setyowati Dia, Dinda Diah Agustina Prihastiwi Dita Marisa Dominicus Husada Dona Martilova Drs. Basyaruddin Dwilda, Euvanggelia Ellisa Vikalista Elva Ronaning Roem Endyka Erye Frety Ernawati Ernawati Eva wulandari, Eva Evelyn Asaleo Fachriansyah, Hafiz Fadhiilah, Nabiilah Fadilah, Adinda Rizki Faroby, A. Izzat Al Fathya, Shabriena Fauzi, Muhammad Resty Febriyani, Irma Feri Wijaya Fernando, Henky Ferona, Nur Avina Fitri Hayati Fitriyana, Deni Fajar Fransiska, Ira Ginting , Nauval Haiban Gunawan, Dandi Hana Pertiwi Handayanto Handayanto Harahap, Anhar Nurdiansyah Harahap, Aswan Nawawi Harahap, M. Ikhsan Harahap, Muhammad Ikhsan Harahap, Yusra Lestari Harelina, Tia Harisman, Jasri Hasby, Muhammad Farhan Havidotinnisa, Siti Hawanda, Maisyah Hebert Adrianto Hendra Harmain Heri Junaidi Herinawati Herinawati Himsyah, Fatroyah Ars Hutabarat, Siti Lutfia Hutasoit, Rizky Bona Manobing Ika Puspita Sari Iksaruddin Iksaruddin Imsar Imsar Imsar, Imsar Intan Fairuz Zakia Irfan Aulia Syaiful Ishami Y. Purnama Isnaini Harahap Iswanti, Putri Itu, Lorensia Maria Yustina Ivon Diah Wittiarika Izzati, Dwi Jamrizal, Jamrizal Jayadi, Mhd Dimas Jeffri, Jeffri Jumadi Kaharuddin Kahfita Ardana Khairani, Umi Khairun Nisa Khairunnisa Khairunnisa Kusnadi, Hafidah Ayu Kusuma Wardhani, Febrianti Kusuma, Rahayu Laila Saqila Putri Larasati, Yuniar Galuh Lestari Hulu, Rita Dwi Lewi, Sarifah Lia Artika Sari Lidiya Uzmasyah Lu'lu'atul, Fikriah Lubis, Khoirun Nisa Lubis, Mutia Zahra Lubis, Rifki Nanda putra Luke, Kevin Luthvia Aulia M Difach Hazairin Nasution M. Rendy Ramadhan Manik, Raudah Uci Mayasari Manurung, Herlina Maramis, Margarita Maria Marliyah Maryanti, Endang Mashithoh Sitorus Masruroh, Ainul Maya Macia Sari Melly Anjelika Merah Delima Mesyah, Ella Trafera Mirna Kurnia Tanjung Mislaini Mislaini Mochammad Wildan Morin, Leanne Muarrif Sani Mubarok, Basri Al Muhammad Abdillah Muhammad Arif Muhammad Lathief Ilhamy Nasution Muhammad Ramadhan Muhammad Saleh Siregar muhammad Syahbudi, muhammad Muhammad Syarif Hidayatullah, Muhammad Syarif Muhammad Syukri Albani Nasution Nadapdap, Thomson P Nafawangsa, Friska Naila Adibah Najmuddin Rasul Napisah, Napisah Nasronudin Nasronudin Nasution, Annio Indah Lestari Nasution, Annio Indah Lestari Nasution, Juliana Nasution, Syukry El Hanif Nawawi, M Iqbal Ningsih Damanik, Surya Nisa, Sofatun Novita Sari Nur Adilah Nur, Afrinis Nurali Sumah, Chousadilla Nurbaiti Nurbaiti Nurdin Nasution Nurhasanah Siregar . Nurhayati Nurhayati Nurhayati, Dinda Anggi Nurhayati, Immas Nuri Aslami Nurkholish Majid Nurlaila Nurlaila Nurmala Kumarasari Pasaribu Nurmasitah, Sita Nursantri Yanti Nurul Syahqilla Nurwani Nurwani, Nurwani Oktarina Harahap Pangesti, Devia Regita Pardede, Diah Hafni Parinduri, Islah Rizky Parman Komarudin Patriantoro . Perdana Siregar, Anri Akta Pertiwi, Hana Pertiwi, Piliang, Sucita Saskya Prameswari, Ardhia Prastriansyah, Angga Prastyo, Beny Pratama, Tito Satria Priandhini, Sekar Afifah Purba, Hana Ayunda Puspitasari, Fenny Putri Amanda, Dea Putri Fajariah Sabda Putri Nur Annisa Putri Rahmawati Putri, Adelia Salsabila Putri, Hana Letitia Anjani Suwardi Putri, Meltanti Kaswa Putri, Rafika Ananda Putri, Riri Dwita Putri, Siti Rahmayanti Qodariah Barkah Rahma, Tri Inda Fadhila Rahmani, Nur Ahmadi Bi Rahmansyah Rahmansyah Rahmat Daim Harahap Rahmawati, Fidi Rahmawati, Lulu Rahmi Syahfitri Harahap Ramadhani, Sri Ramadhani, Yashinta Ramadhani, Yerix Ramdanil Fajar Rania, Najwa Miftah Rejeki, Purwo Sri Rendra Rahmawan restiana, Riza ria septiana Rian Azhari Siregar Risky Sobari Ritonga, Mei Anriani Ritonga, Nanda Wirayulinda Rizki Rizki Romli SA Roudlotus Sholikhah Rukmana, Nadia Mayang Rustiana, Devara Salma Asilah Sampurna, Mahendra Arif Samsudin Anis Saparuddin Siregar Saparuddin Siregar Saputra, Rahmat Sari, Devi Yana Saria Yiska Panggabean Sarmiati Mia Sa’adi, Ashon Sebayang, Elisabet Br Sesilya Saman Shalma Alya Fadilla Sheila Anggraini Sholikhah, Roudlotus Sholikhah Siam, Rambu Nurul Silfira Ayu Ningsih Pasaribu simarmata, eprimanta Sintang, Suraya Siregar, Aspan Sofyan Siregar, Efrida Rahma Sari siregar, ilfirayuarfika Siregar, Rizki Kurnia Siti Aisyah Siti Arifah Sitoresmi, Mumpuni Wahyudiarti Situmorang, Nurul Utami Sodiah Sodiah, Sodiah Soetanto, Maria Fransisca sonia, tara Sri Bella Larasaty Yuandra Sri Endah Wahyuningsih sri sudiarti Subandi Subandi Suci Nasehati Sunaningsih Sugianto Sugianto Sumarsana, Asep Sundari Indah Wiyasihati Supramono Supriyadi, Agung Suri, Dian Mei Surono Surono Syafitri, Elen Syaifuddin Syaifuddin Syamsiah, Syamsiah Tambunan, Khairina Telaumbanua, Ita Ayu Anggina Tengku Riza Zarzani N Tri Hidayati Tri, Yuniarti Rini Wahyu Syarvina Wahyuni, Sri Intan Wahyuningtyas, Istanti Dwi Wibisono, Aldino widowati widowati Winda Angraini Nasution Wiranti, Wiranti Woro Setia Ningtyas Yanti, Nur Santri Yanti, Nusantri Yayuk Susilawati, Yayuk YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yudia, Riska Nur Yuhenanda D. Pratama Yuliati, Erikavitri Yulida Army Nurcahya Yunda Herliana Yuniati Yuniati Yusnidar Yusnidar Yusrizal Yusrizal Zaenal Abidin Zaenuddin Hudi Prasojo Zahra, Aulia Zainal Arifin Zainarti Zainarti Zuhrinal M. Nawawi