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Syaiful Zuhri Harahap
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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
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Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)
Published by Universitas Labuhanbatu
ISSN : 27465330     EISSN : 27462137     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 3, No 1: EBMA 2022" : 5 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: EBMA 2022
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

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.
Analisis Dampak Pandemi Covid-19 Terhadap Pelatihan Dan Pengembangan Terhadap Produktivitas Kinerja Karyawan Pada Kantor Balai Teknik Perkeretaapian Kelas II Wilayah Sumatera Bagian Utara Rifki Fikrianda; Sri Ramadhani
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 1: EBMA 2022
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i1.2769

Abstract

Human resources are the most important asset for the company because they are the drivers of the company's activities. The pandemic that has hit in recent years is certainly very influential and has an impact on employees, especially on the ongoing process of training and development activities. The process of training and development activities during a pandemic as it is today is very different from before, training and development before a pandemic can be said to run smoothly and without constraints and maximally because it is carried out directly and interacts with each other between resource persons and development training participants while during a pandemic as it is today the process of training and development activities is carried out online/online which is remote, of course, without any direct interaction between individuals with each other. Actually, the problem is the level of understanding of participants in digesting any material conveyed by the speaker of training and development and the other side of the saturation level of participants will be higher as well because they feel bored and sometimes there is often a disruption of the internet network that is less stable resulting in the process of training and development activities become hampered and disrupted. However, this activity must be carried out and intensively carried out because this activity aims to improve the skills of employees in their respective fields so that when the skill or ability of employees increases productivity, employee performance will also increase so that the company can get maximum benefits in accordance with the expected from the beginning.
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: EBMA 2022
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

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.
Analisis Penerapan Prinsip Akuntansi Syariah Pada Dinas Perindustrian, Energi Dan Sumber Daya Mineral Kabupaten Gayo Lues Ranti Oyana; Kusmilawaty Kusmilawaty
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 1: EBMA 2022
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i1.2991

Abstract

Theoretical and practical advances in Islamic accounting have been made in Indonesia. The Islamic finance industry includes Islamic banks, Islamic insurance companies, even Islamic stocks. However, in the non-financial sector, Islamic accounting is not widely practiced. In today's World, Islamic accounting is widely used because its principles consider not only the relationship of man to man, but also the relationship of man to God, man to man, and nature to nature. Aceh is one of the areas that adheres to strong Islamic law. Acehnese people uphold Islamic values in their lives, thus making aceh one of the privileged areas, where aceh can make local regulations based on Islamic law called Qanun aceh. Basically, aceh has applied many sharia accounting principles and systems to its local regulations, so that currently all financial institutions in aceh are sharia-based. According to Karim, the terminology definition of Sharia is “regulations and laws that have been outlined by Allah SWT, or have been outlined principally and charged to the Muslims to obey them, so that this Sharia is taken by Muslims as a liaison between them with Allah SWT and between them with humans.” (Karim, 2010). Aceh has a privilege that can make local regulations in accordance with Islamic law, should be able to apply the concept of Islamic government, where local government activities are carried out in accordance with the concept of Islamic law but not contrary to the legislation of the Indonesian government system, as well as Sharia governance signifies not violating international law and Human Rights.
Analisis Pendapatan, Biaya Dan Sisa Hasil Usaha (SHU) Pada Koperasi Karyawan Nusa Tiga Unit PISMK Afdillah Nur Aisyah Sinaga; Muhammad Irwan Padli Nasution
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 1: EBMA 2022
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i1.2876

Abstract

This study aims to analyze the income, costs and residual operating results (SHU) in the Nusa Tiga PISMK Employee Cooperative. The research method used is a qualitative research method with a descriptive method. The data in this study is the development of SHU from 2019-2021 and the financial statements of the Nusa Tiga Employee Cooperative PISMK Unit. Meanwhile, the source of data in this study is the Nusa Tiga Employee Cooperative PISMK Unit. The results showed that the income n followed by the annual cost also increased causing the Remaining Operating Income (SHU) to also increase.

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