Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) adalah Jurnal Ilmiah dari Fakultas Ekonomi dan Bisnis (FEB) Universitas Labuhanbatu melalui Lembaga Penelitian dan Pengabdian Masyarakat yang dimaksudkan sebagai media pertukaran informasi dan karya ilmiah antara Dosen, mahasiswa dan masyarakat pada umumnya yang terbit 2 (dua) kali dalam setahun. Redaksi menerima naskah yang belum pernah diterbitkan oleh media lain dan berhak menyingkat dan mengubah tanpa mengurangi maksud dan isi. Pendapat yang dinyatakan dalam jurnal ini merupakan pendapat pribadi tidak mencerminkan pendapat penerbit dan dewan redaksi.
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<![CDATA[ANALISIS PENGARUH KEMAMPUAN KERJA DAN PENGALAMAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. PRUDENTIAL LIFE ASSURANCE RANTAUPRAPAT ]]>
<![CDATA[Sinaga Simanjorang, Elida Florentina]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 2: Desember 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia ]]>
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DOI: 10.36987/ebma.v1i2.1978
<![CDATA[This study aims to analyze the effect of work ability and work experience on employee job satisfaction at PT. Prudential Life Assurance Rantauprapat. The subjects of this study were employees of PT. Prudential Life Assurance Rantauprapat with a population of 40 people. The sampling technique used was total sampling, in which the entire population was the research sample. The data collection technique was done by using questionnaires, interviews and observations. The data analysis technique used is multiple linear regression and hypothesis testing (t-test and F test). The results of this study obtained the regression equation Y = 1.677 + 0.633 X1 + 0.311 X2 + e. The results of the t-test show that partially work ability has a positive and significant effect on job satisfaction with a tcount of 4.822> t table 1.687 with a significant value of 0.00 <0.05, likewise partially work experience has a positive and significant effect on job satisfaction. tcount 2.189> ttable 1.687 with a significant value of 0.035 <0.05. R2 test results show the value of Adjusted R Square = 0.882. This value shows that 88.2% of job satisfaction is influenced by the variables of work ability and work experience, while the remaining 11.8% is explained by other factors that are not discussed in this study.]]>
<![CDATA[STRATEGI PEMBANGUNAN DAERAH DALAM MENINGKATKAN MUTU SUMBER DAYA ALAM DAN SUMBER DAYA MANUSIA ]]>
<![CDATA[Nasution, Ade Parlaungan]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 2: Desember 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia ]]>
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DOI: 10.36987/ebma.v1i1.1618
<![CDATA[The implementation of regional development requires accurate planning so that it is hoped that regional governments can evaluate the development strategies they are doing. In line with the rapid pace of development in the regions, data and development indicators are needed in accordance with predetermined development plans and strategies. Natural resources are important assets in driving the wheels of development in an area. The aspect of utilizing natural resources is a very strategic matter in determining the amount of revenue or the level of its contribution in the formation of regional development capital. Management of natural resources in the perspective of Regional Autonomy is basically the power sharing of the authority for managing natural resources between the Government and Provinces and Regencies / Cities. In addition, the quality of human resources is an important component in every move of a regional development strategy. High-quality human resources can accelerate regional development. In order to become a formidable human resource, the population must have sufficient quality so that it can become an effective development capital. Without an increase in quality, the large population will cause various problems and become a burden for development. Development efforts through a planned regional development strategy can produce the expected achievement of development goals. Appropriate planning in accordance with the conditions in an area is an absolute requirement for regional development efforts. In addition, collaboration with the principle of partnership between government and society is an important aspect that needs to be considered in implementing development strategies area.]]>
<![CDATA[PENGARUH NET PROFIT MARGIN, DER DAN ROE TERHADAP DIVIDENDPAYOUT RATIO PERUSAHAAN SUB SEKTORANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Rafika, Mulya]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 2: Desember 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia ]]>
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DOI: 10.36987/ebma.v1i2.1974
<![CDATA[From the preliminary research that the researchers conducted, dividend policy tends to be one of the most stable and predictable elements of firms, and most companies start paying dividends once they reach the maturity stage of business and when there are no more profitable investment opportunities for the company a percentage of the profits they earn will be paid to shareholders as cash dividend called the Dividend Payout Ratio. The purpose of this study was to determine whether the net profit margin, debt ro equity ratio and return on equity have an effect on the Dividend Payout Ratio in Miscellaneous Industry Sub-sector Companies Listed on the Indonesia Stock Exchange. The number of samples in this study amounted to 17 companies during the study period of 3 years so that the observational data were 51 samples. The analysis technique used is multiple linear regression. The results showed that the net profit margin had a significant effect on the dividend payout ratio. Debt to equity ratio has a significant effect on the dividend pay out ratio. Return on equity has no significant effect on the dividend pay out ratio. Taken together, the variables of net profit margin, debt-to-equity ratio and return on equity have a significant effect simultaneously on the dividend pay out ratio.]]>
<![CDATA[PENGARUH EFIKASI DIRI DALAM UPAYA PENINGKATAN KINERJA MELALUI KEPUASAN KERJA PADA PT. ABADI JAYA RANTAUPRAPAT ]]>
<![CDATA[Zebua, Yuniman]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 2: Desember 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia ]]>
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DOI: 10.36987/ebma.v1i2.1979
<![CDATA[This study aims to determine self-efficacy in an effort to improve performance through job satisfaction at PT. Abadi Jaya Rantauprapat either partially or simultaneously and with a single test. The number of samples was determined using a census with the same number as the population, namely 59 people. The method used is multiple linear regression analysis and hypothesis testing. From the partial hypothesis testing (t test), the results show that self-efficacy has a positive and significant effect on performance improvement with tcount (3.196) t table (1.672) with a significant value of 0.002 <0.05; Job satisfaction has a positive and significant effect with tcount (3.339)> t table (1.672) with a significant value of 0.000 <0.05; The test results by mediating self-efficacy and increased performance through job satisfaction have a positive and significant effect with a value of 2.853> 1.98 or 5%; The test results simultaneously self-efficacy and job satisfaction have a positive and significant effect on performance improvement with Fcount (34.001)> Ftable (3.16) with a significant 0.000an <0.05; Performance improvement can be explained by self-efficacy and job satisfaction by 53.2% while the remaining 46.8% can be explained by factors not examined in this study.]]>
<![CDATA[PENGARUH KARAKTERISTIK DEMOGRAFI, MASA KERJA DAN PERCEIVED ORGANIZATIONAL SUPPORT TERHADAP KOMITMEN AFEKTIF DI PT. BENSATRA ADVERTISING MEDAN ]]>
<![CDATA[Indra, Aulia]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 2: Desember 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia ]]>
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DOI: 10.36987/ebma.v1i2.1975
<![CDATA[From the initial research that researchers do, the phenomenon that occurs in the company is the number of employees who relaxed when the work is still loose, the experts in the company feel comfortable because of the absence of rivals, as well as lack of trust given the company to employees in providing jobs in scale the greater one. This is behind the lack of affective commitment of employees to the company. The purpose of this study is to determine the influence of demographic characteristics, length of work and perceived organizational support to affective commitment at PT. Bensatra Advertising Medan. The analysis technique used is multiple linear regression. The results showed that simultaneously variable of demography characteristic, work period and perceived organizational support have significant effect to affective commitment. Demographic characteristics have no significant effect on affective commitment, tenure and perceived organizational support affect affective commitment.]]>
<![CDATA[KINERJA GURU PENDIDIKAN AGAMA ISLAM BERSERTIFIKASI DI SMK NEGERI 1 BATANG ANGKOLA TAHUN AJARAN 2017/2018 ]]>
<![CDATA[Gulo, Nur’ainun]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 2: Desember 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia ]]>
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DOI: 10.36987/ebma.v1i2.1980
<![CDATA[Efforts to improve teacher performance are through teacher certification programs. Teacher certification is a process of competency testing for candidates or teachers who want to gain recognition and improve competence according to their chosen profession. This certification is a proof of recognition of the competence of teachers or prospective teachers who meet the standards for doing professional teaching work at certain types and levels of education. In other words teacher certification is fulfilling the need to improve professional competence. The problem to be examined in this study is how is the performance of certified Islamic education teachers in SMK Angkut 1 Batang Angkola academic year 2017/2018. This study aims to determine the performance of certified Islamic education teachers. This research was conducted on Islamic religion teachers in SMK Angkola State, located on Jl. Lintas Sumatra, Batang Angkola District, South Tapanuli. Where all respondents in this study were Islamic religious education teachers who had passed the certification. Through the certification that has been obtained, it is expected to be able to influence the performance of respondents who are getting better so as to produce professional educators. The method in this research is a type of field research with a qualitative approach. The subjects in this study were school principals and certified Islamic education teachers. In this study, the data collection methods used were documentation, observation and interviews to obtain data on the Performance of Certified Islamic Education Teachers in State Vocational High School I Batang Angkola Academic Year 2017/2018. From the results of this study, it was concluded that the Performance of Certified Islamic Religious Teachers in State Vocational School 1 Batang Angkola Academic Year 2017/2018. An increase in the performance of certified Islamic religious education teachers in the aspects of learning plans and implementation.]]>
<![CDATA[IMPLEMENTASI NON PERFORMANCE LOAN ANALYSIS PADA PT.BANK RAKYAT INDONESIA (Persero) Tbk ]]>
<![CDATA[Safri, Hayanuddin]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 2: Desember 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia ]]>
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DOI: 10.36987/ebma.v1i2.1971
<![CDATA[Non Performance Loans are an indicator of the soundness of a commercial bank. Because the high NPL shows the inability of commercial banks in the appraisal process up to the disbursement of credit to debtors, on the other hand NPL also causes high cost of capital (cost of capital) which is reflected in the operational costs of the commercial bank concerned. With the high cost of capital, it will affect the net profit from the bank. Based on calculations to find the NPL ratio, it will produce a ratio value, which describes the conditions currently being experienced by banks regarding credit problems. In this regard, Bank Indonesia has determined a fair ratio of NPLs of 5% of its total loan portfolio. In this case, a bank with an NPL ratio below 5% is still considered normal in its credit activity. The smaller the NPL ratio, the lower the risk of bad credit in a bank and the better its credit activity performance is in line with the theory attached above. The NPL ratio value generated by PT Bank Rakyat Indonesia (Persero) Tbk from 2013 to 2017 shows the value; 1.27%; 1.26%; 1.17%; 0.05% and 1.10%. This means that the rating value achieved is 1, which is very healthy.]]>
<![CDATA[PENGARUH DISIPLIN KERJA DAN PENGALAMAN KERJA TERHADAP PRESTASI KERJA PEGAWAI PADA KANTOR PELAKSANAAN PENYULUHAN KETAHANAN PANGAN (BP2KP) LABUHANBATU SELATAN ]]>
<![CDATA[Elvina, Elvina]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 2: Desember 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia ]]>
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DOI: 10.36987/ebma.v1i2.1976
<![CDATA[Work discipline and work experience are very decisive in the work performance process which aims to improve employee performance in carrying out the duties assigned to each employee. In this study, the object taken was the food security counseling office (BP2KP) in South Labuhanbatu, the data sources included primary and secondary data with the independent variable work discipline (X1), work experience (X2) with the dependent variable work performance. The population in this study were 66 respondents. While the sample taken is all of the total population, namely 66 respondents. The data analysis technique is a technique multiple linear regression. T test, F test and Determination. The results of the analysis using the statistical tool SPSS Ver. 20.0 obtained the results of the equation Multiple linear regression research is Y = 0.096 + 0.169.X1 + 0.815.X2. Based on the results research shows that the results of the variable work discipline on job performance then obtained, r count> r table or 1.766> 1.684. so that Ho was rejected and Ha accepted So in conclusion, there is a positive and significant effect of work discipline on work performance.Thus, r count> r table or 7,810> 1.684, Ho is rejected and Ha is accepted so the conclusion is that there is a positive and significant effect of work experience on work performance. While simultaneously (simultaneously) the influence of work discipline and work experience (F count = 104.245> F table = 3.11). The influence of both is quite strong with a correlation value of R = 0.771, positive and significant because if there is an improvement in work discipline and work experience, it will automatically relate to work performance (R2 = 0.771). The effect of work discipline and work experience is 77.1%, while 22.9% is influenced by other factors outside of this research model.]]>
<![CDATA[PENGARUH TINGKAT PENDIDIKAN PEGAWAI TERHADAP KINERJA PEGAWAI PADA KANTOR POS PEMERIKSA RANTAUPRAPAT ]]>
<![CDATA[Leily, Novrihan]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 2: Desember 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia ]]>
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DOI: 10.36987/ebma.v1i2.1981
<![CDATA[The purpose of this study was to determine the effect of education level on employee performance at the post office of the rantauprapat examiner. The researcher draws a hypothesis that the level of education has a positive influence on employee performance at the Rantauprapat Examiner Post Office. In this study, 27 samples were taken from the number of employees at the Rantauprapat Examiner Post Office. The variables in the study included 2 variables, namely Education Level as variable X, and Employee Performance as variable Y. Hypothesis testing used t test and regression coefficient, with a significant level of 5%. Data analysis used statistical data processing software, namely SPSS version 22.00 for windows. The data analysis technique in this research is descriptive statistics, simple linear regression analysis, validity test and reliability test. Based on the results of t-test analysis, the independent variable is the level of education (X) of 6.106 ≥ t table of 2.064, this means that H0 is rejected and H1 is accepted, or in other words the level of education has an effect on employee performance. From the results of the determinant coefficient (R2) the value is 0.599. This value of 0.599 indicates that the Employee Performance (Y) can explain the Education Level (X) together at 59.9% and the remaining 40.1% is influenced by other factors outside the independent variable.]]>
<![CDATA[PENGARUH TINGKAT UPAH, KESEJAHTERAAN DAN LOYALITAS TERHADAP KINERJA KARYAWAN PADA PT. SAPADIA BOOMBARA WATERPARK RANTAUPRAPAT ]]>
<![CDATA[Broto, Bayu Eko]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 2: Desember 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia ]]>
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DOI: 10.36987/ebma.v1i2.1972
<![CDATA[The purpose of this study was to determine the effect of wage levels, welfare, and employee loyalty on the performance of employees of PT. Sapadia Boombara Waterpark Rantauprapat either partially or simultaneously. The number of samples taken in this study were 35 employees of PT. Sapadia Boombara Waterpark Rantauprapat. This study uses a questionnaire which is used as a tool to collect data, and to fill out the questionnaire the respondents will fill in using a Likert scale 1-5. The results of filling out the questionnaire will be tested using SPSS 20 software. Tests carried out in this study are to use validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the study found that the level of wages partially has a positive effect on employee performance at PT. Sapadia Boombara Waterpark Rantauprapat. Training partially has a positive and significant effect on welfare at PT. Sapadia Boombara Waterpark Rantauprapat. Loyalty partially has a positive and significant effect on employee performance at PT. Sapadia Boombara Waterpark Rantauprapat. The level of Wages, Welfare and Loyalty simultaneously (together) have a significant effect on Employee Performance at Sapadia Boombara Waterpark Rantauprapat.]]>
