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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 51 Documents
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Search results for , issue "Vol 3, No 2: 2022" : 51 Documents clear
Analisis Kinerja APBD Berdasarkan Rasio Pertumbuhan Pemerintah Kota Medan Febriyanti, Ananda; Syifa, Ainun; Chandra, Diki
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.v3i2.3517

Abstract

Regional financial management is entirely in the hands of local governments. The APBD describes the ability of local governments to manage their finances. This research is a descriptive research that aims to determine the independence and regional financial performance of the city of Medan in terms of growth ratio analysis in the APBD. The results of the study show the financial performance of the Medan City Government in 2015-2021. Where the highest PAD Growth ratio occurred in 2017 which was -26.3% and the lowest occurred in 2020 which was -17.49%. Meanwhile, the highest Regional Revenue Growth in Medan City occurred in 2019, namely -29.74% and the lowest revenue growth occurred in 2020, namely -25.31%. For Regional Expenditure itself, the highest occurred in 2019, namely -20% and the lowest Regional Expenditure growth occurred in 2020, namely -21%. The Growth Ratio from period 2015 to period 2021 is still fluctuating.
Pengaruh Modal Kerja, Harga Ikan Dan Hasil Tangkapan Ikan Terhadap Tingkat Pendapatan Nelayan Di Dusun 3 Bagan Kuala Serdang Bedagai Kurniati, Toiba; Sugianto, Sugianto; Fadhila Rahma, Tri Inda
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.v3i2.3478

Abstract

The level of fishermen's income significantly affects the pattern of life of fishermen, the low level of productivity affects the amount of fishermen's income so that it affects the level of income earned. The low level of fishermen's welfare is a challenge in achieving the goals of fisheries development, including increasing the welfare of fishermen, fish farmers and other coastal communities. Fishing communities whose lives depend on the potential management of fishery resources. However, the visible reality is that the problem of poverty still plagues some coastal communities so that the facts that emerge are social facts that seem ironic in the midst of the abundant wealth of coastal and oceanic resources. Based on the background above, it is necessary to review 1) Does working capital affect fishermen's income? 2) Does the price of fish affect fishermen's income? 3) Does the catch of fish affect the income of fishermen? 4) Do working capital, fish prices and fish catch simultaneously affect fishermen's income? This research was conducted in Dusun 3, Bagan Village, Kuala Serdang Bedagai. The study used a causal associative quantitative research method by distributing questionnaires to 50 respondents. The sampling technique in this study was simple random sampling with multiple linear regression analysis. The results of this study indicate that partially working capital, fish prices and fish catches have a significant effect on income levels in Dusun 3 Bagan Kuala Serdang Bedagai because the significant value is less than 0.05 (<0.05). In this study, the significant value of working capital was 0.001, fish price was 0.012 and fish catch was 0.000 and the effect of working capital variable partially on income level was 36.1%, fish price variable was 26.1% and fish catch variable was 54. 9%. Then simultaneously the variables of working capital, fish prices and fish catches have a significant effect on the level of fishermen's income in Dusun 3 Bagan Kuala Serdang Bedagai with a significant value of 0.00 <0.05 and a decrease coefficient value (R2) of 0.549 or 54.9 %.
Analisis Pelayanan Administrasi Kependudukan Dalam Pembuatan Akta Kelahiran Dan Kartu Keluarga Di Kantor Dinas Kependudukan Dan Pencatatan Sipil Kota Medan Tridyanthi, Khori Ayu; Nurbaiti, Nurbaiti
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.v3i2.3590

Abstract

The Department of Population and Civil Registration of the City of Medan is an implementing element of government affairs in the field of population administration and civil registration. The Medan City Population and Civil Registration Office is led by the Head of Service who is under and is responsible for the Mayor of Medan City through the Regional Secretariat. The purpose of this study is to analyze the Population Administration Management in Making Birth Certificates and Family Cards at the Office of the Department of Population and Civil Registration in Medan City. The research method used in this article is descriptive qualitative.
Pengaruh Ukuran Perusahaan, Umur Perusahan, Rofitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020 Nasution, Aida Fitri; Anggraini, Tuti; Lubis, Arnida Wahyuni
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.v3i2.3154

Abstract

This research will explore the impact of firm size, firm age, profitability, leverage, and sales growth on tax avoidance in food and beverage manufacturing companies listed on the Indonesian stock exchange in 2017-2020. This research is a quantitative research that uses secondary data in the form of financial reports which are accessed through www.idx.ac.id. The research population was 30 manufacturing companies in the food and beverage sector and the research sample was 14 companies obtained using the purposive sampling method for 4 years so that the number of samples was 56 observational data. The data analysis technique used is panel data regression analysis with Fixed Effect Model estimation which is tested using Eviews 9. The results show that, firstly, firm size has no effect on tax avoidance so that Companies with high or low total assets have not been able to guarantee that the company will take tax avoidance actions or not. Both, firm age have an effect on tax avoidance this means that companies that experience aging and have long operational times have experience in carrying out tax avoidance actions, so that company size can influence companies to take tax avoidance actions. Third, profitability has no effect on tax avoidance this means that companies that have high or low profitability cannot guarantee that profit before tax causes companies to take tax avoidance actions or not. The four, leverages have no effect on tax avoidance, this means that high or low debt both have high risks, so companies will tend to avoid other major risks to avoid taxes. The five, sales growth has an effect on tax avoidance, this means that the size of the company's sales level will increase the company's profit or profit, so that the tax to be imposed will also increase, therefore the company will tend to take tax avoidance actions. The six, company sizes, company age, profitability, leverage, and sales growth simultaneously affect tax avoidance, So that together,  high or low independent variables can influence companies to take tax avoidance actions.
Peranan BPR Syariah Alwashliyah Dalam Meningkatkan Bisnis UMKM Melalui Pembiayaan Murabahah Simanjuntak, Wiwin Khairany; Dalimunte, Ahmad Amin
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.v3i2.3550

Abstract

This study intends to decide the job of BPR Syariah in further developing MSMEs in Medan City. This kind of exploration is engaging subjective. The subjects in this study were the gatherings who were utilized as witnesses in a review. There are two witnesses who go about as sources in this review, to be specific the functional head of PT. BPRS Al-Washliyah upwards of 1 individual and staff of the Murabahah Financing Division of PT. BPRS Al-Washliyah upwards of 2 individuals. The procedure for gathering information was finished by utilizing a meeting test as questions connected with the exploration. The outcomes showed that the extent of the biggest number of clients was in June 2018 as numerous as 12%. While the most minimal level of the quantity of clients was in February 2018 which was just 6%, the all out income from murabahah funding items got from 2014 to 2018 expanded and was straightforwardly relative to the expansion in the quantity of clients from 2014 to 2018. This makes the job of BPRS progressively significant in the MSME area. BPRS Al-Washliyah obliges local area organizations beginning at the miniature level. With every one of the upsides of the standards did, the Medan City MSME entertainers proceed to create and develop quickly. Simultaneously adding the presence of BPRS Al-Washliyah in fostering the local area's economy.
Struktur APBD Terhadap Keuangan Daerah Dan Pertumbuhan Ekonomi Di Sumatera Utara Panjaitan, Indy Tiffany; Ramadhani Br. Sibarani, Nissa Nur; Ritonga, Syaiful Abdi
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.v3i2.3506

Abstract

Abstract this study aims to evaluate whether the Medan city government has used the budget economically, efficiently, and effectively (value for money), then the budget analysis on regional spending, among others, to determine the occurrence of variance spending, the difference or the difference between the realization of spending with the budget. To determine the growth rate of spending, the development of spending from year to year. To determine the Harmony of spending or balance between spending in the budget function as a means of distribution, allocation and stabilization by the Medan City Government. To measure the level of efficiency of the use of the Medan city government budget in realizing regional spending.. The Data collected and used in this study are secondary data obtained from official documents, namely budget realization reports relating to the budget performance of the Medan City Government from 2016 to 2020 obtained from the Medan City Regional Financial and Asset Management Agency (BPKAD).
Analisis Alasan Nasabah Dalam Memilih Pegadaian Syariah Sebagai Solusi Permasalahan Keuangan (Studi Kasus Produk RAHN) Zainarti, Zainarti; Syafrizal, Muhammad
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.v3i2.3607

Abstract

This study aims to determine and analyze the influence of promotion, loan disbursement procedure, syaria aspect, and location on the interest of customers using rahn products on syaria pawnshops. The research used quantitative research. The population in this research is all customers who used rahn products on syaria pawnshops. The technique of sampling method used convenience sampling and retrieved samples of 100 respondents. For data analysis method, using multiple linear regression analysis with SPSS. The results of this study indicated that promotion, loan disbursement procedure, syaria aspect, and location simultaneously affect the interest. Partially, the result shows that promotion, loan disbursement procedure, syaria aspect, and location have a significant effect on the interest of customers using rahn products at the  Kuala Simpang  Syariah Pawnshop Head Office
Pengaruh Profitabilitas Struktur Modal Dan Keputusan Investasi Terhadap Nilai Perusahaan Pada Perusahaan Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Pratiwi, Dhea Oktavia; Lubis, Nasrul Kahfi; Salman, Muhammad
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.v3i2.3465

Abstract

This study aims to determine the effect of profitability, capital structure and profitability on firm value in food and beverage sector companies listed on the Indonesian stock exchange for the period 2011-2021. This type of research is quantitative. The research population is all companies that are members of food and beverage companies listed on the Indonesia Stock Exchange. The research sample was determined based on the sample selection technique, namely purposive sampling as many as 13 data from food and beverage companies. The data analysis method used is the classical assumption test such as normality test, heteroscedasticity test and autocorrelation test and hypothesis testing such as multiple linear regression test, t test, f test, and R2 test using SPSS as an analytical tool. Results. The multiple linear regression equation is Y = -3.326 + 22.854 X1 + 1.086 X2 + 0.175 X3. With a Fsign value of 0.0000 <0.05, it means that partially or simultaneously the profitability of capital structure and investment decisions have an effect on firm value. This simple study only uses three independent variables and is only proxied by one measurement on each variable.
Analisis Kinerja Keuangan Pemerintah Daerah Provinsi Sumatera Utara Periode 2016-2019 Siregar, Debby Renita; Saragih, Rodeardo Purwana; Banjarnahor, Romanti Efrika
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.v3i2.3519

Abstract

This study aims to analyze the Financial Performance of the Regional Government of North Sumatra Province for the 2016-2019 Period. In this study, the type of data used is secondary data. This secondary data source was taken from the North Sumatra Central Statistics Agency (BPS), namely data from the North Sumatra Government Revenue Realization Report for the 2016-2019 period. Analysis of the Financial Performance of the North Sumatra Provincial Government is Measured Based on the Ratio of Independence, Regional Financial Effectiveness, Regional Financial Dependence and Fiscal Decentralization which are Measuring Instruments of Regional Financial Capacity. The results of calculating the regional financial independence ratio for North Sumatra Province during the 2016-2019 period showed an average high figure of 81.62%. The results of calculating the regional financial dependency ratio for North Sumatra Province during the 2016-2019 period on average show a very low figure of 0.13. The calculation results for the fiscal decentralization ratio for North Sumatra Province during the 2016-2019 period show an average low figure of 0.11. Thus, North Sumatra Province has not been fully able to independently finance its annual budget needs. The results of calculating the regional financial effectiveness ratio for North Sumatra Province during the 2016-2019 period on average show effective numbers in carrying out regional autonomy.
Analisis Perubahan Anggaran Sebelum Dan Saat Pandemi COVID-19 di Kota Subulussalam Sari, Virta; Junita, Afrah; Salman, Muhammad
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.v3i2.3497

Abstract

This study aims to determine budget changes before and during the COVID-19 pandemic in Subulussalam City. This study uses quantitative methods descriptip. Sources of data from this study are changes in the regional budget (P-APBD) and Budget realization report (LRA) obtained from the regional apparatus organization (OPD). which consists of the years 2018-2021. Data analysis method using paired Sample t-Test difference test known Sig value. (2-tailed) is 0.009 which is less than 0.05, then Ho is rejected and Ha is accepted with: Ha = there is a difference between budget changes before the pandemic and during the COVID-19 pandemic. so it can be concluded that there is a significant budget change between the budget changes before and during the COVID-19 pandemic due to an increase in changes to the regional budget in 2020 and 2021 for efforts to increase handling of the COVID-19 pandemic in Subulussalam City.

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