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E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis
Published by Universitas Malikussaleh
ISSN : 1412968X     EISSN : 25989405     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
E-Mabis menerima artikel hasil riset dari para peneliti baik dosen, mahasiswa maupun praktisi dalam bidang ekonomi, manajemen dan bisnis yang belum pernah diterbitkan pada jurnal lain, artikel dapat berupa hasil kajian teoritis maupun hasil penelitian yang ditulis dalam bahasa Indonesia atau Inggris. E-Mabis terbit 2 (dua) kali dalam setahun yaitu bulan April dan Oktober.
Arjuna Subject : -
Articles 196 Documents
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TINJAUAN HUKUM ISLAM TERHADAP ASAS KEBEBASAN BERKONTRAK DALAM AKAD MURABAHAH (Analisis Kontrak Perjanjian Murabahah pada PT. Bank Aceh Syariah Cabang Pembantu UIN Ar-Raniry Banda Aceh Mardiaton, Mardiaton; Umar, Mukhsin Nyak; Hasnita, Nevi
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 25 No. 2 (2024): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v25i2.1412

Abstract

Dalam dunia perbankan terdapat kecenderungan standard contract, berupa kontrak yang sebelumnya telah ditentukan dan ditetapkan isi dan bentuk kontrak secara sepihak dengan maksud ditujukan kepada umum dengan klausul yang sama, bersifat terus menerus dan biasanya tercetak serta datail dan tidak dapat dilakukan tawar menawar. Demikian juga yang berlaku pada Bank Aceh Syariah, isi kontrak sengaja dikosongkan untuk memberi kesempatan negosiasi kepada pihak nasabah dan diisi setelah diperoleh kesepakatan. Kontrak semacam ini telah membatasi pihak nasabah dan tidak memberikan keseimbangan posisi bagi salah satu pihak, yang pada dasarnya memiliki kesempatan yang sama untuk menentukan apa yang diinginkan dalam kontrak. Penerapan prinsip al-hurriyah, keadilan, dan keseimbangan para pihak dalam berkontrak telah dibatasi dalam perbankan. Untuk itu penulisan ini bertuiuan agar dapat mengetahui bagaimana proses pembuatan kontrak/perjanjian murâbahah, kedudukan nasabah dan pihak bank Aceh Syariah dalam perumusan akad murâbahah serta penerapan asas kebebasan berkontrak dalam proses pembuatan akad murâbahah menurut tinjauan hukum Islam pada PT. Bank Aceh Syariah Cabang Pembantu UIN Ar-Raniry Banda Aceh. Penelitian ini dikatagorikan sebagai penelitian kualitatif berdasarkan metode pengumpulan data melalui Library Research dan field research. Berdasarkan kajian yang telah dilakukan diperoleh hasil bahwa, proses pembuatan kontrak/perjanjian murâbahah pada PT. Bank Aceh Syariah tidak sepenuhnya melibatkan pihak nasabah, nasabah hanya berkesempatan untuk membaca kontrak yang sepenuhnya telah disiapkan oleh pihak bank, sehingga kedudukan nasabah dan pihak bank tidak seimbang. Pihak bank berada pada posisi yang lebih kuat dan dapat menentukan secara sepihak isi dari klausula kontrak yang diperjanjiakan, sedangkan nasabah berada pada posisi yang lemah sehingga harus menerima seluruh isi klausula yang telah ditetapkan oleh pihak bank. Kedudukan yang seperti ini menunjukkan bahwa prinsip kebebasan, keadilan dan keseimbangan dalam berkontrak tidak sepenuhnya dapat diterapkan dalam proses pembuatan kontrak/perjanjian murâbahah pada PT. Bank Aceh Syariah Capem. UIN Ar-Raniry Banda Aceh.Kata kunci: Kontrak/Perjanjian, Murābahah, Bank Aceh Syariah
The Effect Of Workload, Self Efficacy On Burnout Among Madrasah Operators In Dapodik Applications In Bireun District Sullaida, Sullaida; nurmala, nurmala
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 25 No. 2 (2024): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v25i2.1413

Abstract

the purpose of the study was to analyze the effect of workload and self-efficacy on burnout among Madrasah operators on dapodik applications in Bireun Regency. The data analysis method used was multiple linear regression analysis. The number of respondents is 54 Madrasah operators, using probably sampling technique with simple random sampling. Hypothesis testing using a partial test and a partial simultaneous test partially positive and significant effect on workload on burnout of Madrasah operators on dapodik applications in Bireuen Regency, and self-efficacy negatively affects burnout among Madrasah operators on dapodik applications in Bireun Regency. Workload and self-efficacy affect burnout among Madrasah operators on dapodik applications in Bireun Regency. It is expected that Madrasah operators perceive their work not as a burden, so operators can work more comfortably and prevent burnout. Operators among Madrasahs in Bireun Regency have high enough self-efficacy, in order to maintain or increase their current self-efficacy, so that burnout is getting smaller. Keywords : workload, self efficacy, burnout.
PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, LEVERAGE, UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN (PERUSAHAAN MANUFAKTUR ANEKA INDUSTRI TAHUN 2019-2022) Nadhilah, Putri; Mursidah, Mursidah; yunina, yunina; indrayani, indrayani
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 25 No. 2 (2024): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v25i2.1414

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh profitabilitas, kepemilikan manajerial, leverage, ukuran perusahaan, dan struktur modal terhadap nilai perusahaan pada perusahaan manufaktur aneka industri tahun 2019-2022. Penelitian ini menggunakan data sekunder yang berbentuk laporan tahunan yang diperoleh dari website masing-masing perusahaan. Sampel yang digunakan dalam penelitian ini terdiri dari 31 perusahaan manufaktur aneka industri, di mana metode analisis data yang digunakan adalah uji regresi linier berganda dengan menggunakan bantuan perangkat lunak eviews versi 10. Hasil penelitian menunjukkan bahwa (1) return on assets tidak berpengaruh signifikan terhadap nilai perusahaan. Kemudian (2) kepemilikan manajerial tidak berpengaruh signifikan terhadap nilai perusahaan, selanjutnya (3) leverage berpengaruh signifikan terhadap nilai perusahaan, dan (4) ukuran perusahan berpengaruh signifikan terhadap nilai perusahaan, serta (5) struktur modal berpengaruh signifikan terhadap nilai perusahaan. Hal ini menunjukkan bahwa return on assets dan kepemilikan manajerial tidak memberikan dampak yang signifikan dalam meningkatkan nilai perusahaan. Sementara itu, semakin tinggi tingkat leverage yang dimiliki oleh perusahaan aneka industri, maka semakin tinggi pula nilai perusahaan aneka industri tersebut. Sedangkan ukuran perusahaan dan struktur modal memberikan dampak yang negatif terhadap nilai perusahaan yang mengindikasikan bahwa semakin besar ukuran perusahaan dan struktur modal yang dimiliki oleh perusahaan aneka industri akan berdampak pada penurunan nilai yang dimiliki oleh perusahaan aneka industri yang terdaftar di Bursa Efek Indonesia tahun 2019-2022.Kata Kunci : Profitabilitas, Kepemilikan Manajerial, Leverage, Ukuran Perusahaan, Struktur Modal, Nilai Perusahaan
Factors Influencing Purchase Interest in LOCKNLOCK Products Nazar, Muhammad; Siregar, Widyana Verawaty; Bachri, Naufal; Heriyana
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 25 No. 2 (2024): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/emabis.v25i2.1420

Abstract

This study analyzes the factors that affect the buying interest in LocknLock products, especially from the perspective of consumer value who care about the environment and attitudes towards products. This study uses a quantitative method with a purposive sampling technique. The sample consisted of 120 respondents who were consumers in Lhokseumawe City who had never bought or used environmentally friendly products. The sample was selected to represent potential consumers for eco-friendly products, such as LocknLock products. The findings showed that the variables of attitude on products had a positive and significant effect on buying interest, while the variables of altruism, innovation, environmentally friendly consumer values, and perception of communication behavior did not have a significant effect on bell interest. These results underscore the importance of increasing certain factors to increase buying interest. The study provides a new perspective with a focus on consumers in Lhokseumawe, which is different from previous research in Germany. In addition, this study shows that attitudes towards products have a more significant influence than other factors such as altruism, innovation, environmentally friendly consumer values, and perception of communication behaviors that were previously considered important in many studies. This research provides practical benefits for companies by helping them understand the importance of increasing consumers' positive attitudes towards eco-friendly products to encourage buying interest. This research also helps companies in designing more effective communication strategies to increase buying interest.
Employee Environmental Awareness Pada Keberlanjutan UMKM Industri Pariwisata Kota Pari Pantai Cermin Ario, Firman; Harianto; Harahap, Ramadhan; Pratama, Deny
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 25 No. 2 (2024): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v25i2.1423

Abstract

The tourism industry holds significant potential for supporting local economic growth, particularly in tourist areas like Kota Pari Pantai Cermin, where SMEs play a crucial role. However, the rapid growth of this industry brings challenges related to environmental and sustainability issues. Green marketing has become a key strategy to meet changing consumer preferences for environmentally friendly products. Enhancing employee environmental awareness is also vital to improving sustainability in this sector. This study aims to analyze the impact of green marketing and employee environmental awareness on the sustainability of tourism SMEs in Kota Pari Pantai Cermin, utilizing an associative method with 100 respondents from tourism SMEs that developed between 2022 and 2023. The results show that employee environmental awareness, SME competitiveness, and tourism industry development significantly influence SME sustainability. Recommendations from this study include increased environmental training for employees and support for environmental initiatives from SME owners. This research is expected to provide insights for sustainable policy development that supports both environmental and economic sustainability at the local level.
DAMPAK DIGITALISASI DAN INOVASI DALAM ORIENTASI KEWIRAUSAHAAN PEREMPUAN TERHADAP NIAT MEMULAI USAHA YANG BERKELANJUTAN Firly, Windianet; Shafira, Syarifah Nayla; Saddiyah; Maihani, Syarifah
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 25 No. 2 (2024): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v25i2.1458

Abstract

Digitalization and innovation have become important factors in changing the entrepreneurial landscape, especially for women who want to start a business. This study aims to analyze the influence of digitalization and innovation on women's entrepreneurial orientation and its impact on sustainable business start-up intentions. Through a quantitative approach with survey method, the study involved a number of women entrepreneurs who are active in various sectors. The research instrument used a structured questionnaire to measure the variables of digitalization, innovation, entrepreneurial orientation, and sustainable entrepreneurial intention. Data analysis was conducted using inferential statistical techniques, such as linear regression and path analysis, to test the relationship between variables. A total of 100 Aceh Bireuen women entrepreneurs were carefully sampled. The findings of this study have practical implications for policy makers, business support entrepreneurs, and aspiring women entrepreneurs in Aceh Bireuen. Aceh Bireuen can inform the design and implementation of targeted interventions and support mechanisms that promote entrepreneurship and innovation in sustainable development. This article illustrates and explains how dynamic capabilities moderate the relationship between women's entrepreneurial orientation and sustainable business start-up intentions and how digitalization moderates the relationship between innovation and business start-up intentions in the context of Aceh Bireuen.
PENGARUH KOMPENSASI, PELATIHAN DAN LINGKUNGAN KERJA TERHADAP PRODUKTIVITAS KERJA PADA DINAS PERINDUSTRIAN, PERDAGANGAN, ENERGI DAN SUMBER DAYA MINERAL PROVINSI SUMATERA UTARA Putri Natasya; Firman Ario; Hasibuan, Hasrul Azwar
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 1 (2025): Mei
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i1.1480

Abstract

This study examines the influence of compensation factors, training programs, and work environment conditions on employee productivity levels at the Department of Industry and Energy and Mineral Resources of North Sumatra Province. The research method employs an explanatory quantitative approach with proportionate stratified sampling technique involving 135 respondents. Data collection was conducted through the distribution of structured questionnaires, which were then analyzed using multiple regression statistical techniques. The analysis results reveal that: (1) the compensation system has a significant effect on improving work productivity (β=0.774; p<0.001); (2) training implementation contributes significantly to enhancing employee performance (β=0.566; p<0.001); (3) work environment quality also affects productivity achievement (β=0.367; p<0.001). Multivariate analysis shows that collectively, these three independent variables can explain 80% of work productivity variation (R²=0.800). The research implications emphasize the importance of developing competitive compensation packages, designing needs-based training programs, and creating ergonomic work environments. These findings align with various previous studies on human resource management in the public sector. Policy recommendations focus on developing performance-based reward systems and optimizing work support facilities Keywords: Compensation, Training, Work Environment, Productivity, Disperindag ESDM
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Sektor Properti dan Real Estate Di Bursa Efek Indonesia) Nurazmi; Wardhiah; Jummaini; Marzuki
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 1 (2025): Mei
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i1.1481

Abstract

This research aims to determine and analyze the influence of investment decisions, funding decisions and profitability on company value in the property and real estate sector listed on the Indonesia Stock Exchange. The data used in this research is time series data for the 2019-2023 time period and cross-section data sourced from 56 property and real estate sector companies on the Indonesia Stock Exchange. The analytical method used in this research is panel data regression using the eviews 12 analysis tool. Panel data regression estimation technique using the Common Effect, Fixed Effect and Random Effect models, based on the results of the Chow test and Hausman test and lagrage multiplier (LM) the results show that the Random Effect Model is appropriate to this research. The research results show that investment decisions (PER) and profitability (ROE) have a negative effect on company value, while funding decisions (DER) have a positive and significant effect on company value in property and real estate sector companies listed on the Indonesia Stock Exchange. Keywords : Investment Decisions, Funding Decisions, Profitability, Value Company
Pengaruh Tingkat Retensi Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan dan Return On Assets Terhadap Manajemen Laba Pada Perusahaan Manufaktur Sub-Sektor Makanan dan Minuman di Bursa Efek Indonesia Periode 2020 - 2022 Putri Rais, Rany Gesta; Nur Afni Yunita; Yusra, Muhammad; Endah Rizki Ayunda
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 1 (2025): Mei
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i1.1482

Abstract

: This research aims to determine the effect of tax retention rate, deferred tax, deferred tax assets and Return On Assets on earnings management in food and beverage sub-sector manufacturing companies listed on the Indonesian stock exchange in 2020-2022. The sample used in this research was 24 companies using the purposive sampling method. The research results show that the variables deferred tax expense and Return On Assets have an effect on the earnings management variable. Meanwhile, the variable level of tax retention and deferred tax assets do not have a significant effect on the earnings management variable. Keywords : Tax Retention Rate, Deferred Tax, Deferred Tax Assets, Return On Assets, Earning Management
PENGARUH BEBAN KERJA DAN STRES KERJA TERHADAP TURNOVER INTENTION PEGAWAI PADA PUSKESMAS MANGGENG ACEH BARAT DAYA Muhammad Luthfi; Husnaina Mailisa Safitri; Zikrilah
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 1 (2025): Mei
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i1.1483

Abstract

This study aims to determine the effect of workload and work stress on employee turnover intention at Puskesmas Manggeng Southwest Aceh. The method used is the causality method which aims to explain the effect of the independent variable on the dependent variable. Determination of the sample of this study using saturated sample technique. The sample used in this study were 72 employees at the Puskesmas Manggeng Southwest Aceh and were willing to be respondents. The analysis method applied is multiple linear regression analysis. The results showed that workload partially had a positive and significant effect on employee turnover intention at Puskesmas Manggeng Southwest Aceh. Work Stress partially has a positive and significant effect on employee turnover intention at Puskesmas Manggeng Southwest Aceh. Workload and work stress simultaneously have a positive and significant effect on employee turnover intention at the Puskesmas Manggeng Southwest Aceh. Increased turnover intention is determined by workload and work stress. The more the workload felt by employees decreases and the lower the level of work stress experienced by employees, the greater the opportunity for the Puskesmas Manggeng Southwest Aceh in reducing employee turnover intention Keywords : Workload, Job Stress, Turnover Intention

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