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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 8 Documents
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Search results for , issue "Vol 3, No 2: EBMA 2022" : 8 Documents clear
Pengaruh Penerapan Akuntansi Pertanggungjawaban, Partisipan Anggaran Dan Job Relevant Information Terhadap Kinerja Manajerial Pada OPD Aceh Tamiang Fazarila Fazarila; Afrah Junita; Nasrul Kahfi Lubis
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 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.v3i2.3504

Abstract

This study aims to determine the Effect of the Application of Accounting For Responsibility, Budget Participants and Job Relevant Information on Managerial Performance at opd Aceh Tamiang. The population of this study is people who are involved in budgeting and understand about the budget in the Aceh Tamiang OPD as many as 32 OPD. The sampling technique uses the Saturated Sample method where all OPDs are sampled. Data collection was carried out by distributing questionnaires to 96 respondents. The data obtained were then analyzed using SPSS (Statistical Package for the Social Sciences). The results showed that simultaneously the variables accounting for accounting, budget participants and job relevant information had a significant influence on managerial performance. While partially showing that the Variable Budget Participants have a significant influence on managerial performance. Meanwhile, the variables of Accountability Accounting and Job Relevant Information have no influence on managerial performance.
Pengaruh Penanaman Modal Dalam Negeri (PMDN) Dan Penanaman Modal Asing (PMA) Terhadap Produk Domestik Regional Bruto Di Provinsi Sumatera Utara Tahun 2010-2020 Yuni Sartika Br Manalu; Dea Novika; Rettyani Ganumba
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 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.v3i2.3518

Abstract

One of the important benchmarks in determining the success of economic development is economic growth that describes a real impact of development policies implemented, an indicator commonly used to measure the economic growth of a region is the Gross Regional Domestic Product (GRDP). The greater domestic investment such as investment is expected to encourage the growth of the private sector and households in allocating resources in an area. The existence of external sources of funds (foreign capital) can be utilized by developing countries as a basis for accelerating investment and economic growth. The purpose of this study is to determine the effect of domestic and foreign investment on GDP of North Sumatra. In this study using the type of secondary data, which is quantitative in the form of time series data (time series data). The data needed is data on domestic investment (PMDN), Foreign Investment (PMA), Gross Regional Domestic Product (GRDP) in North Sumatra in 2010-2020. The results of this study indicate that the PMDN has a positive and significant effect on the GDP of North Sumatra. Similarly, the variable PMA can be concluded also that PMA has a positive and significant effect on GDP in North Sumatra.
Implementasi Akad Murabahah Pembiayaan Kendaraan Bermotor Pada Bank BTN Syariah KC Medan Isnan Maulidin Pohan; Sri Sudiarti
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 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.v3i2.3547

Abstract

The purpose of this study was to determine the implementation of the murabahah contract for motor vehicle financing at Bank BTN Syariah Medan branch office. This research is a qualitative research using field research, namely research where the data source is obtained directly in the field. Based on the research conducted, it is concluded that the implementation of the murabaha contract at Bank BTN Syariah KC Medan is slightly different from the implementation that has been determined by the Fatwa of the National Sharia Council (DSN) No.04/DSN-MUI/IV/2000. The difference is in the additional contract in the form of a wakalah contract. This action is taken to minimize risk, because if the bank directly determines the item the customer wants, the risk is a specification mismatch between the item and what the customer wants.
Pengembangan Potensi Dana Zakat Produktif Melalui Lembaga Amil Zakat Al-Washliyah (LAZ Washol) Untuk Meningkatkan Kesejahteraan Masyarakat Nabila Ramadhani; Siti Aisyah
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 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.v3i2.3582

Abstract

The activity of paying zakat has a vertical relationship with Allah SWT as God and his creatures. The activity of paying zakat also has a horizontal relationship between humans and humans. The purpose of zakat management is to increase the use of zakat results which have an impact on justice, improve the condition of society for the better, minimize poverty levels that require productive zakat and LAZ has a function to improve people's welfare. relating to the development and reduction of the poor who need productive zakat. Collection of data and information obtained through analysis of literature and subsequent interviews were analyzed qualitatively. The results of this study are aimed at developing the potential of productive zakat funds through LAZ to improve people's welfare through various capital financing programs for the poor in accordance with Islamic law in accordance with the utilization of zakat. LAZ also has a role and function to create economic independence for the poor and has a role as a means of religion to increase the benefits of funds and zakat.
Perkembangan Nilai Ekspor Migas Dan Non Migas Novita Syahriani; Muhammad Faishal Yahya; Sri Dewi Anggraini; Tiara Fadhillah; Sari Wulandari
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 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.v3i2.3591

Abstract

It can be said that before the 1980s, oil and gas was the prima donna of Indonesia’s exports, so that the role of Indonesian oil and gas in International trade was very important. However, the role of oil and gas exports continues to decline. The purpose of this research is to analyze and understand the performance of oil and gas and non-oil and gas exports. This research is a qualitative research with a descriptive approach. The data source of this research is secondary data. In Indonesia, oil and gas and non-oil and gas are goods exported with the aim of becoming engines of economic growth that greatly affect the Indonesian economy. In the last 5 years, the value of oil and gas and non-oil exports has fluctuated. In 2018 it was 180012.7, in 2019 oil and gas and non-oil and gas exports fell by 167683.0, then fell again by 163191.8 in 2020, in 2021 it rose to 231609.5, and in 2022 where the data is still up to September, namely 219328.8. the export value of oil and gas and non-oil gas experienced unavoidable fluctuations, so that oil and gas and non-ooil and gas exports became unstable.
Pengaruh Ketepatan Waktu Terhadap Pendistribusian Barang Di Unit Logistik UPT. Balai Yasa Pulubrayan Khotiza Anisa; Nuri Aslami
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 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.v3i2.3180

Abstract

The greater the intensity of business competition to attract industrial consumers, the more sensitive industrial customers are to the quality of services or goods provided by service providers. Logistics is essential to achieving competitive advantage in most product-oriented companies. This research is aimed at customers and also focused on companies, namely on how physical distribution managers can measure the value they provide to customers. Physical or logistical distribution is described as the process of organizing the transfer of commodities from suppliers or vendors to internal operations, i.e. warehouse and transportation management. The purpose of this study to determine the impact of warehousing management system on the smooth distribution. Research data collection was conducted using observation, interviews, and literature studies. The results of this study reveal that there is a significant and strong impact between the timeliness of the distribution of goods in the logistics unit UPT. Pulubrayan Yasa Hall. 
Pengaruh Kesadaran Membayar Pajak, Pemahaman Tentang Perpajakan Dan Persepsi Atas Efektifitas Sistem Perpajakan Terhadap Kemauan Membayar Pajak Pada Wajib Pajak Orang Pribadi Di Kota Langsa Dinda Khairina; Tuti Meutia; Yani Rizal
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 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.v3i2.3620

Abstract

This study aims to determine the influence of awareness of paying taxes, understanding of taxation, perceptions of the effectiveness of the tax system on the willingness to pay taxes on individual taxpayers in Langsa. The population is taxpayers from non-employee, and the sample is 100 people with the sampling technique using Random Sampling. The method used is a quantitative method. The data collection method uses a questionnaire using a measuring instrument in form of a validity test and a reliability test. The data analysis method used is multiple linear regression, t test, F test, and coefficient of determination test. The equation for the results of the regression analysis Y = 11.356 + 0.546 X1 + 0.448 X2 + 1.240 X3 + e. The results of the t-test for the variable awareness of paying taxes (X1) are 2,180 with a t-sig of 0,040, the variable understanding of taxation (X2), results are 2,175 with a t-sig of 0,034. sig 0.036. The results of the F test obtained a significance result of 0.000, and a coefficient of determination test result of 41.9%. So the conclusion is that the variables of awareness of paying taxes, understanding of taxation, perceptions of the effectiveness of the taxation system have a positive and significant simultaneous effect on the willingness to pay taxes in Langsa City.
Analisis Penerapan Standar Akuntansi Pemerintah Terhadap Aset Tetap Pada Kantor Badan Pengelolaan Keuangan Daerah (BPKD) Kabupaten Aceh Tamiang Malisa Malisa; Afrah Junita; Iqlima Azhar
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 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.v3i2.3657

Abstract

Fixed assets are tangible assets that have a useful life of more than 12 (twelve) months to be used in government activities or utilized by the general public. This study aims to find out how the application of government accounting standards for fixed assets at the Office of the Regional Financial Management Agency in Aceh Tamiang Regency. The data collection method used is library research and field research. The data analysis use descriptive qualitative. The results showed that the application of government accounting standards for fixed assets at the Aceh Tamiang Regency Regional Financial Management Office did not work in accordance with the statement of Government Accounting Standards Number 07. For the classification of fixed assets, the recognition of fixed assets, measurement/assessment of fixed assets have been categorized according to government accounting standard Number 07. However, the depreciation of fixed assets is not in accordance with the government accounting standard statement number 07.

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