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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
Pengaruh Literasi Keuangan Dan Cognitive Style Terhadap Pengelolaan Keuangan Pada UMKM Dikota Langsa Sumarni, Maya; Meutia, Tuti; Lubis, Nasrul Kahfi
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.v3i2.3639

Abstract

This study aims to determine the effect of financial literacy and cognitive style on financial management in UMKM in Langsa City. The population of this study is all UMKM business actors in Langsa City, totaling 23,079 UMKM. The sampling technique uses the Stratified Sampling method where all UMKM actors are the sample. Data collection was carried out by distributing questionnaires to 100 respondents. The data obtained were then analyzed using SPSS (Statistical Package for the Social Sciences). The results of the research simultaneously show that financial variables and cognitive style together have a significant influence on UMKM financial management in Langsa City. While partially the financial literacy variable has no positive and significant effect on financial management of UMKM in Langsa City. And the cognitive style variable also has no positive and significant effect on financial management for UMKM in Langsa City. Finally, financial literacy and cognitive style together have a positive and significant effect on financial management for UMKM in Langsa City.
Faktor-Faktor Yang Mempengaruhi Keputusan Pembelian Produk Impor Dengan Religiusitas Sebagai Variabel Moderating (Studi Kasus : Mahasiswa Program Studi Ekonomi Islam UIN Sumatera Utara) Husna, Adila; Bi Rahmani, Nur Ahmadi; Syahbudi, 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.v3i2.3660

Abstract

At this time, very many foreign products, especially food,enter Indonesia, according to the BPS, imports of consumer goods in 2021 have increased by 20,182.8 million US dollars. With the increase in the number of imported goods, it affects consumer behavior regarding consumption of goods so that consumer interest in imported products increases. However, the circulation of imported products are still many products that do not have a halal label on the packaging and certainly not guaranteed halal. This study aims to determine how the influence of halal literacy factors, halal labels, and product quality on purchasing decisions of imported products. This study uses a quantitative approach with questionnaire data collection techniques distributed to 75 respondents who are students majoring in Islamic economics UIN North Sumatra. This study used a moderated regression analysis method with the help of SPSS 22. The results of this study showed that the variable halal literacy significant effect on purchasing decisions worth 0.049 < 0.05. Variable halal label significant effect on purchasing decisions worth 0.036 < 0.05. Product quality variables have a significant effect on purchasing decisions worth 0.023 < 0.05. Religiosity was able to moderate the influence of halal literacy on purchasing decisions worth 0.037 < 0.05. Religiosity was able to moderate the influence of halal labels on purchasing decisions worth 0.023 < 0.05. And religiosity was able to moderate the influence of product quality on purchasing decisions worth 0.035 < 0.05.
Distribusi Pasar Luar Negeri Nasution, Muhammad Iqbal; Fachrezi, Harahap Adrie; Darma, Surya; Rahman, Dedy; Suhairi, Suhairi
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.v3i2.3651

Abstract

This study aims to find out how the distribution of foreign markets. This research is a qualitative descriptive research that explains phenomena and data and previous research, then draws conclusions from the existing problems. The purpose of research using this method is to describe the problem taken more accurately and clearly based on facts. Data collection is secondary data with journals, news, and government announcements which are analyzed and explained in the discussion. The results of this study are basically, the target of international distribution (in a broad sense) is the same as in the domestic market, namely providing products according to the product items needed by buyers in the quantity, time and condition needed with the most efficient cost possible. This target can be achieved through the use of distribution channels and management activities for the physical distribution or logistics of the company's products. However, this target is more difficult to achieve, especially for global companies because of different economic developments in each country which will affect the existence of these institutions and distribution systems in each of these countries. Furthermore, this will have an impact on the distribution strategy and the costs incurred, the different consumer behaviors in each country, especially shopping behavior, differences in the distance between one country and another which will affect logistics costs and laws and regulations, especially related to the traffic flow of goods which may vary from one country to another.
Implementasi Good Corporate Governance (GCG) Dalam Mengukur Risiko Dan Kinerja Keuangan Bank Syariah Di Indonesia Azizah Kurinci, Ayu Ismah; Siregar, Dewi Tamora; Rahmadhani, Nurianti; Nasution, Juliana
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.v3i2.3664

Abstract

Good Corporate Governance (GCG) is one of the key factors for improving financial performance, which can help create good and responsible relationships between parts of the company (government, directors and shareholders) to improve the company's financial performance. The purpose of this research is to show the influence of good corporate governance (GCG) as represented by management ownership, institutional ownership, independent commission committees and the Sharia Board of Directors, on the measurement of financial risk and financial performance of Islamic banks in Indonesia. Overall, the results of this study indicate that the principles of good corporate governance (GCG) have no significant effect on the measurement of risk and financial performance of Islamic banks.
Analisis Peranan Internal Audit Dalam Mewujudkan Good Corporate Governance Pada Bank Syariah Indonesia Wibowo, Andri; Amelia, Anika; Harahap, Santri Fadhilah; Nasution, Juliana
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.v3i2.3656

Abstract

PT. Bank Sayiah Indonesia is one of the BUMN branch offices, which must implement Good Corporate Governance in accordance with GCG principles set forth by the Minister of SOEs PER-01/MBU/2011. Internal Audit is one of the elements in GCG and has a role in overseeing the implementation of management and supervision of the company all practices undertaken by the company. The implementation of GCG in banks must follow OJK rules and follow GCG guidelines by KNKG. Therefore, this study aims to determine the implementation of GCG in the bank and determine the role of internal audit in realizing GCG implementation. This type of research is descriptive qualitative. The method of analysis used in this study is a descriptive method with data collection techniques such as interviews, observation and documentation. The results of this study are Islamic banks Indonesia has implemented GCG in accordance with applicable rules is by applying GCG principles. In addition, internal audit works in realizing GCG implementation of Bank Syariah Indonesia.
Analisis Posisi Keuangan PT. Unilever Pada Industri Produk Rumah Tangga Periode 2019-2021 Dharma, Budi; Tanjung, Selvira Wardani; Yusnita, Reni
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.v3i2.3665

Abstract

The purpose of this research is to conduct an analysis process on the financial performance of PT Unilever Indonesia, Tbk during the period 2019-2021 which is assessed based on the ratio of solvency, liquidity, activity, and profitability, by applying several financial ratio techniques. In terms of liquidity ratios, debt-to-assets and capital ratios, as well as its activities, this company is classified as “not good”, because the average value generated in the last three years is below the average of other companies in general. While the total asset turnover ratio shows a value that is classified as "good", because it is above the company's standard value in general. The profitability ratio, which consists of the ratio of return on assets and the ratio of return on equity, is in the category of "good" financial performance, while when viewed from the net profit margin, it is classified in the category of "poor" financial performance compared to the company's industry average in general.
Analisis Praktik Zakat Sebagai Pengurang Penghasilan Kena Pajak (Studi Kasus BAZNAS Kabupaten Deli Serdang) Aulia, Jihan Luthfi; Juliati Nasution, Yenni Samri; Nurwani, Nurwani
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.v3i2.3673

Abstract

Tax and zakat are similar because both function as a collection tool. As a solution so that obligatory zakat is not exposed to the double burden and both obligations are carried out by Muslims without burdening them, the government issued a regulation, namely law No. 23 of 2011 on zakat management. This study aims to answer how the application of zakat as a deduction of taxable income in BAZNAS Deli Serdang, what are the inhibiting factors and efforts made in the application of zakat as a deduction of taxable income. Researchers used qualitative research with descriptive approach. Types and sources of data in this study consisted of primary and secondary data. Primary Data comes from interviews, while secondary data comes from books, journals, laws, evidence of Zakat deposits, and others. Furthermore, the data collection methods used are observation, interviews, documentation. In analyzing the data through four stages, namely: data collection, data reduction, data presentation, and conclusion. The results showed that the application of zakat as a deduction for taxable income in BAZNAS Deli Serdang has not been fully implemented, due to several obstacles, namely the lack of awareness of Muslims to pay zakat in BAZNAS, the lack of public knowledge about the function and usefulness of zakat and lack of trust in BAZNAS, has not fully provided evidence of Zakat deposits to muzakki, the absence of an appeal from the central BAZNAS regarding the regulation to BAZNAS Deli Serdang. The settlement efforts that will be carried out by BAZNAS Deli Serdang regency are publishing a bulletin/brochure on zakat as a deduction for taxable income, conducting socialization on zakat management, and providing proof of Zakat deposit to each muzaki.
Flypaper Effect Pada Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Belanja Daerah Dengan Pendapatan Asli Daerah Sebagai Variabel Moderasi (Studi Pada Pemerintah Kabupaten Aceh Tamiang) Ainun, Nur; 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.v3i2.3629

Abstract

This study aims to determine the effect of the Flypaper Effect on General Allocation Funds and Special Allocation Funds on Regional Expenditures with Regional Original Income as a Moderating Variable (Case Study in the Government of Aceh Tamiang District). The population of this study is in the form of Regional Expenditures, General Allocation Funds (DAU), Special Allocation Funds (DAK) and Regional Original Income (PAD) in 2014-2021 in Aceh Tamiang District. The sampling technique uses the Saturated Sample method where all members of the population are used as samples. The sample in this study is in the form of realization reports regarding Regional Expenditures, General Allocation Funds (DAU), Special Allocation Funds (DAK) and Regional Original Income (PAD) in 2014-2021 in Aceh Tamiang District, so the number of observations is 8 years. The data analyzed in this study is the documented realization of the Regional Expenditure Budget (APBD) from the Aceh Tamiang Regional Financial Management Agency (BPKD) and the Directorate General of Fiscal Balance (DJPK) website. The results showed that partially the Allocation Fund variable had a positive and significant effect on regional spending in Aceh Tamiang District. Meanwhile, the special allocation fund variable is not significant for regional spending in Aceh Tamiang District. Regional original income has no significant effect on regional spending. Partially local revenue cannot moderate the relationship of general allocation funds to regional spending in Aceh Tamiang district. Partially local revenue cannot moderate the relationship of special allocation funds to regional spending in Aceh Tamiang district. Finally, general allocation funds, special allocation funds, and local revenues together have a positive and significant effect on regional spending in Aceh Tamiang District.
Analisis Fitur Pengguna Shopee Paylater Terhadap Kepuasan Pelanggan (Studi Kasus : Mahasiswa Manajemen Kelas VllC, Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara Medan) Dharma, Budi; Aisah, Mira Nur; Surya Sirait, Mentari Kinanti
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.v3i2.3659

Abstract

: Shopee PayLater is a feature in the SHOPEE application which has a method with a "buy pay later" system. This method is provided by Shopee with OJK supervision. Which is of course safe for users, data that has security when all conditions are met. This research aims to find out and analyze the Shopee PayLater feature, both from its advantages and disadvantages and to find out user feedback on the Shopee PayLater feature on (Case study on Class Vll C Management Students at UINSU). This research was conducted through a qualitative method, namely the case study approach. Data collection techniques used were observation and interviews. The data analysis technique used is data information, data presentation, conclusion/verification. The research results provide evidence that: (1) The Shopee PayLater feature is a loan in the form of a limit, which has a character almost like a virtual credit card. (2) Disbursement of the credit limit on Shopee PayLater is disbursing the existing limit amount on Shopee PayLater into nominal money and not goods. Which is adjusted to what items you want to check out and pay using PayLater, immediately deducted according to the nominal ordered. (3) The advantages and disadvantages of the Shopee Paylater feature, the advantages include: Of course, it's easy to apply, you can shop now but pay later, the limit can continue to increase if the user is always active shopping, Shopee Paylater users can often get free shipping promos, as well as features Shopee Paylater is supervised by the OJK, customer security is also guaranteed, while the drawbacks of Shopee Paylater include using an interest system and handling fees, there is no tolerance for delays in payments and paylater can cause users to become consumptive. (4) User feedback on the use of the Shopee Paylater feature, including loyal users to Shopee Paylater, users giving positive recommendations to people around them and the company (Shopee) are also the main considerations for users when they want to use paylater. The conclusion of this study is that Shopee Paylater as a loan feature in the form of providing a credit limit is able to provide many benefits for its users, so that users feel satisfied when using Shopee Paylater.
Analisis Strategi Mutu Produk Indomie Untuk Memenuhi Standarisasi Pasar Global Suhairi, Suhairi; Hayatunnufus, Annisah Fildzania; Utami, Annisa Dwi; Lubis, Listiya Andana; Putri, Tasya Yustika
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.v3i2.3770

Abstract

The purpose of this research is to find out how Indomie's product quality strategy can be analyzed to meet global market standards. Qualitative research is used as a research method, namely: 1) descriptive and explorative; 2) describe and explain. Based on the discussion, it can be concluded that an analysis of Indomie's product quality strategy to meet global market standards can be carried out through 1) Production strategy, carrying out continuous innovation, building factories overseas, product standardization and quality maintenance. 2) Location determination strategy, taking into account distribution channels, sales areas, storage locations, inventory levels and locations and transportation systems. 3) Promotional strategy, Indomie has a slogan that is very simple but suitable and easy for people to remember, namely, "Indomie is my taste" while the name or brand of Indomie is one of the successful products, so its products are widely known, especially among Indonesian people. 4) Strategies for building relationships with consumers, namely noodle communities, distribution channels, partners, health facilities, supply chains, electronic print media and pricing strategies.

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