cover
Contact Name
Syaiful Zuhri Harahap
Contact Email
syaifulzuhriharahap@gmail.com
Phone
+6285261290813
Journal Mail Official
ebma@ulb.ac.id
Editorial Address
Fakultas Ekonomi dan Bisnis, Universitas Labuhanbatu Jalan Sisingamangaraja No.126 A KM 3.5 Aek Tapa, Bakaran Batu, Rantau Sel., Kabupaten Labuhan Batu, Sumatera Utara 21418
Location
Kab. labuhanbatu,
Sumatera utara
INDONESIA
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)
ISSN : 27465330     EISSN : 27462137     DOI : -
Core Subject : Economy,
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.
Articles 18 Documents
Search results for , issue "vol 3, no 1: 2022" : 18 Documents clear
Strategi Penyelesaian Eksekusi Hak Tanggungan Terhadap Benda Jaminan Dalam Pembiayaan Murabahah Pada Perbankan Syariah (Studi Kasus : PT Bank Syariah Indonesia Area Medan Kota) M. Fauzan Rusyidi Nst; Mustafa Khamal Rokan
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.v3i1.2819

Abstract

 In Murabahah Financing, the execution of the guarantee can be carried out by fulfilling the conditions. The method used is a qualitative method by means of interviews, observations, and literature studies. Based on the results of the analysis, it is stated that if there is no ability and good intention of the customer in returning the financing, it has gone through restructuring. However, from these efforts, customers have not been able to fulfill their obligations. The guarantee execution procedure is through the Non-Litigation stage, namely the sale under the hands (Offsetting) in accordance with Article 20 paragraph (2) and (3) of the UUHT and through the Litigation stage (Legal/Court Line). The practice of auctioning the execution of Mortgage Guarantees is carried out in two ways, namely: First, the Bank submits a fiat application for Mortgage execution to the Religious Courts based on Article 14 paragraph (2) of the UUHT. Second, the Bank may also submit a request for an execution auction of the Mortgage object directly (parate execution) to the State Property and Auction Service Office (KPKNL) in accordance with Article 6 of the UUHT. Through the Mashalihul Mursalah theory by taking the philosophy of benefit for the people and the 'Urf theory in accordance with the qaidah "Al-'adatu muhakkamah" (customs are shari'ah stipulated as law) it is found that Mortgage in its application is in accordance with Islamic law.
Strategi Pemasaran Produk Gadai Emas dalam Menarik Minat Nasabah Pada Bank Syariah Indonesia KCP Medan Marelan Raya Ayu Elvina; Ahmad Perdana Indra
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.v3i1.2772

Abstract

The purpose of this study was to find out how the marketing strategy of gold pawn products at Bank Syariah Indonesia KCP Medan Marelan Raya. This research is a qualitative research with descriptive method while the data collection technique is by conducting interviews and observation. to make Sharia Gold Pawn product at KCP Medan Marelan Raya, a strategy is needed so that the sales objectives of the product can be successful and meet the company’s targets. Then do a SWOT analysis first so that the strategy used is right on target. This research uses SWOT analysis with marketing mix theory. The results of this study indicate that the Sharia Gold Pawn at KCP Medan Marelan Raya has developed quite well, which means that customers are interested or interested in the Sharia Gold Pawn with evidence of ank increase in the number of gold pawn customers from 2021-2022. Therefore, the marketing strategy plays a role very important in increasing the number of customers on the Sharia Gold Pawn at Bank Syariah Indonesia KCP Medan Marelan Raya.
Faktor Yang Mempengaruhi Kinerja Pegawai Pada Kantor Pengawasan Dan Pelayanan Bea Dan Cukai Tipe Madya Pabean B Medan Annisa Dwi Utami; Mhd Agung Pratam Trg; M. Farhan Harahap; Annio Indah Lestari Nasution
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.v3i1.2833

Abstract

This research was conducted at the Customs and Excise Service Supervision and Excise Office Type B Medan Customs on Jl. Suwondo No. 1, Like Peace, Kec. Medan Polonia, Medan City, North Sumatra 20167. In this study the author uses a descriptive research method with a qualitative approach. The purpose of this paper is to determine the factors that affect the performance of employees at the Office of Supervision and Customs and Excise Services for Intermediate Types of Customs B Medan. Based on the results of research and interviews that have been carried out by the author, information is obtained regarding the factors that affect the performance of employees at the Customs and Excise Office of Intermediate Type B Customs Supervision and Service Medan, namely as follows: 1) Company Leaders; 2) Office Facilities; 3) Work Environment; 4) Job Training.
Analisis Kinerja Pegawai Pada Kantor Camat Batangkuis Yuliana Saputri; Zainarti Zainarti
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.v3i1.2788

Abstract

Based on the results of the analysis of the 2020 East Medan District Government Agency Performance Accountability Report, it shows that employee performance is still low, and there are problems that need to be addressed related to apparatus work discipline. The research method used in this research is descriptive with qualitative analysis. Data collection is obtained from interviews, documentation, and observations. The results showed that the work quality of the employees of the East Medan District Head Office, Medan City was still low in terms of handling documents and procedures were still convoluted and slow and not transparent in terms of costs. The work quantity of the employees of the Medan Timur Sub-district Office in Medan City is quite good. The work discipline of the employees of the East Medan Sub-district Office, Medan City, has not yet been implemented as expected by the community. Employees at the Medan Timur Sub-district Office in Medan City have good initiatives in carrying out their duties. As well as the employee's responsibility for all aspects related to the tasks carried out by the employees of the East Medan District Head Office, Medan City is quite good. 
Pengaruh Kompetensi Dan Etos Kerja Terhadap Kinerja Pegawai Kantor Camat Batang Kuis Silvia Amelia Perangin Angin; Sri Ramadhani
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.v3i1.2789

Abstract

The purpose of this study was to determine: (1) whether there is the influence of competence on employee performance(2) the effect of work ethic on employee performance, the effect of competence and work ethic on employee performance of the Batang quiz District Head Office Serdang. This research is motivated by the competence is still low, work ethic is still not stable, resulting in low performance of employees at the District Office Batang Quiz Data used in this study is the primary data method of data collection in this study is interviews and questionnaires. Data is processed using spss for windows version 20.0. The method of data analysis using quantitative methods is by using multiple linear regression analysis.
Analisis Perlakuan Akuntansi Aset Tetap Pada PT Prima Indonesia Logistik Berdasarkan PSAK No 16 Tessa Anggraini; Laylan Syafina
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.v3i1.2804

Abstract

PT Prima Indonesia Logistik is a subsidiary of a State-Owned Enterprise (BUMN), which is engaged in logistics services operating in Belawan. To be able to achieve the company's goals that have been set, companies need various production factors to support and facilitate operational activities, namely fixed assets. The purpose of this study was to determine whether the accounting treatment of fixed assets at PT Prima Indonesia Logistik was in accordance with the Statement of Financial Accounting Standards No. 16. In writing this study, the nature of the research used was case study. With this method, the facts regarding the accounting treatment policy for tangible fixed assets are obtained by observing and analyzing a research object problem that occurs in a research location on the existing suitability and then draws conclusions from the problems studied. After conducting research, the authors obtained the results that the company's policy in accounting treatment of fixed assets is still not in accordance with PSAK No. 16. Therefore, companies must consider many things in making policies on recording the acquisition price of fixed assets, expenses after the acquisition of fixed assets, depreciation fixed assets, as well as the presentation of fixed assets in the financial statements.
Pengaruh Struktur Organisasi Dan Kepuasan Kerja Terhadap Produktivitas Karyawan PT. Insuindomas Putra Medan Lambok Sihite; Sari Wulandari
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.v3i1.2933

Abstract

this study aims to analyze the effect of organizational structure and job satisfaction on employee productivity PT. Insuindomas Son Of Medan.The method used in this study is quantitative. Sampling technique in this study is saturated sampling as many as 60 employees. Data collection methods using questionnaires/questionnaires. The results of multiple regression analysis obtained a constant value (A) of 1.475,B1 of 0.367 and b2 of 0.312 to obtain multiple linear regression equation Y = 1.475 + 0,367x1 + 0, 312x2 + e. The results obtained from the value of the coefficient of 0.326, where the value of t-count > t-table (3.442> 1.6706) and significant of 0.001 smaller than 0.05 means that the organizational structure has a significant effect on employee productivity, then H1 is accepted. The value obtained from the value of the coefficient of 0.562, where the value of t-count < t-table (5.892> 1.6706) and significant of 0.000 smaller than 0.05 means that job satisfaction has a significant effect on employee productivity, then H2 is accepted. Obtained value Fhitung (30.625) > Ftable (3.16), and the significance value of 0.000 < 0.05 then it can be concluded the third hypothesis is accepted, meaning the variable organizational structure (X1) job satisfaction (X2) affect simultaneously (simultaneous) to employee productivity variable (Y). The value of the coefficient of determination that has been adjusted (R Square) of 0.518 this means that 51.8% of the dependent variable can be explained by the independent variable while the remaining 48.2% is explained by other variables outside the variables studied.
Pengaruh Komunikasi Pimpinan Terhadap Kinerja Karyawan Pada Badan Pusat Statistik Kabupaten Labuhanbatu Epa Purnama Sari Harahap; Muhammad Irwan Padli Nasution
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.v3i1.2878

Abstract

In this study the aim is to find out how the influence of leadership communication on employee performance at the Central Bureau of Statistics in Labuhanbatu Regency. Which is where leadership communication greatly affects employee performance, has an effect on increasing employee morale and provides ideas for developing better BPS agencies. Of the 24 employees who interviewed researchers said that leadership communication affects their morale with BPS leaders who have a caring nature for employees, reminding employees of the work assigned to employees.
Pengaruh Disiplin Kerja Terhadap Kinerja Karyawan Di Sekretariat Dewan Perwakilan Rakyat Daerah Sumatera Utara Shelvi Fadillah Harahap; Muhammad Irwan Padli Nasution
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.v3i1.2962

Abstract

Work discipline is the capacity and disposition to self-regulate to comply with the rules issued by the company in achieving goals. This study aims to determine the impact of full and partial work discipline. on the performance of the employees of the North Sumatra DPRD Secretariat Office. Primary data as a data source. Non-probability sampling with purposive sampling strategy is a sampling technique used in. approximately fifty personnel in the North Sumatra DPRD Secretariat. Explanatory study is the method used. Through the distribution of personal questionnaires or questionnaires, data is collected. Data analysis in this study used validation, reliability, normality, correlation, and hypothesis tests (t test and f test). Discipline at work has a considerable impact on employee performance, according to the findings of this study.
Analisis Pelayanan Administrasi Kependudukan Pada Dinas Kependudukan Dan Pencatatan Sipil Provinsi Sumatera Utara Arya Duta Permana Pane; Zainarti Zainarti
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.v3i1.2898

Abstract

This research was conducted at the Population and Civil Registration Office of North Sumatra Province. The purpose of this research is to find out the Population Administration Service at the Population and Civil Registration Office of North Sumatra Province. This research is motivated by the number of community complaints against the Population Administration service at the Population and Civil Registration Office of North Sumatra Province. The author conducted this study to find out the services of the Population Administration at the Kampar Regency Population and Civil Registration Office as well as obstacles in the implementation of population administration services at the North Sumatra Population and Civil Registration Office.

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