Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)
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
14 Documents
Search results for
, issue
"Vol 3, No 2: EBMA 2022"
:
14 Documents
clear
<![CDATA[Pengaruh Penerapan Akuntansi Pertanggungjawaban, Partisipan Anggaran Dan Job Relevant Information Terhadap Kinerja Manajerial Pada OPD Aceh Tamiang ]]>
<![CDATA[Fazarila Fazarila]]>;
<![CDATA[Afrah Junita]]>;
<![CDATA[Nasrul Kahfi Lubis]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: EBMA 2022 ]]>
Publisher : <![CDATA[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
<![CDATA[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.]]>
<![CDATA[Pengaruh Penanaman Modal Dalam Negeri (PMDN) Dan Penanaman Modal Asing (PMA) Terhadap Produk Domestik Regional Bruto Di Provinsi Sumatera Utara Tahun 2010-2020 ]]>
<![CDATA[Yuni Sartika Br Manalu]]>;
<![CDATA[Dea Novika]]>;
<![CDATA[Rettyani Ganumba]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: EBMA 2022 ]]>
Publisher : <![CDATA[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
<![CDATA[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.]]>
<![CDATA[Implementasi Akad Murabahah Pembiayaan Kendaraan Bermotor Pada Bank BTN Syariah KC Medan ]]>
<![CDATA[Isnan Maulidin Pohan]]>;
<![CDATA[Sri Sudiarti]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: EBMA 2022 ]]>
Publisher : <![CDATA[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
<![CDATA[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.]]>
<![CDATA[Pengaruh Akuntabilitas, Partisipasi, Dan Prinsip Efisiensi Pengelolaan Anggaran Pendapatan Dan Belanja Sekolah Terhadap Kinerja Pegawai Pada SMP Negeri Simpang Kiri Kota Subulussalam ]]>
<![CDATA[Yuli Lestari]]>;
<![CDATA[Nurlina Nurlina]]>;
<![CDATA[Iqlima Azhar]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: EBMA 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36987/ebma.v3i2.3580
<![CDATA[This study aims to determine the effect of accountability,participation, and the principle of efficiency of school budget management on employee performance at Simpang Kiri Junior High School Subulussalam. This study uses quantitative data by distributing questionnaires to respondents to be assessed or scored on each respondent's answer. Sources of data used in this study are primary data obtained and collected from data collection questionnaires given to respondents in SMP Negeri Simpang Kiri Subulussalam. The sample used in this study is saturated sampling. the number of samples in this study as many as 67 respondents with all employees as respondents, which include principals, treasurers, TU, and teachers in SMP Simpang Kiri Subulussalam. Meode used in this study is a quantitative method with IMB SPSS Analysis tool version 25. The results of the research accountability management of school budget has a positive and significant influence on employee performance at Simpang Kiri Junior High School Subulussalam, participation management of school budget has a positive and significant influence on employee performance at Simpang Kiri Junior High School Subulussalam, the principle of efficiency management of school budget has a positive and significant influence on employee performance, participation and the principle of efficiency in managing school budgets together have a positive and significant influence on employee performance at Simpang Kiri Junior High School in Subulussalam City.]]>
<![CDATA[Pengembangan Potensi Dana Zakat Produktif Melalui Lembaga Amil Zakat Al-Washliyah (LAZ Washol) Untuk Meningkatkan Kesejahteraan Masyarakat ]]>
<![CDATA[Nabila Ramadhani]]>;
<![CDATA[Siti Aisyah]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: EBMA 2022 ]]>
Publisher : <![CDATA[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
<![CDATA[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.]]>
<![CDATA[Perkembangan Nilai Ekspor Migas Dan Non Migas ]]>
<![CDATA[Novita Syahriani]]>;
<![CDATA[Muhammad Faishal Yahya]]>;
<![CDATA[Sri Dewi Anggraini]]>;
<![CDATA[Tiara Fadhillah]]>;
<![CDATA[Sari Wulandari]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: EBMA 2022 ]]>
Publisher : <![CDATA[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
<![CDATA[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.]]>
<![CDATA[Pengaruh Ketepatan Waktu Terhadap Pendistribusian Barang Di Unit Logistik UPT. Balai Yasa Pulubrayan ]]>
<![CDATA[Khotiza Anisa]]>;
<![CDATA[Nuri Aslami]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: EBMA 2022 ]]>
Publisher : <![CDATA[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
<![CDATA[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. ]]>
<![CDATA[Pengaruh Opini Auditor Dan Jumlah Komite Audit Terhadap Audit Delay Dengan Auditor Switching Sebagai Variabel Intervening ]]>
<![CDATA[Dila Anindya Irene]]>;
<![CDATA[Muhammad Salman]]>;
<![CDATA[Tuti Meutia]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: EBMA 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36987/ebma.v3i2.3466
<![CDATA[This study aims to find out the influence of auditor's opinion and the number of audit Committees on Audit delay and Auditor switching as intervening variables in trading, services and investment companies listed in the Sharia stock index in 2011-2020. The population of this study was 89 trading,services and investment companies listed on the Sharia stock index in 2011-2022. The sampling method used was purposive sampling method, so that 9 sample companies were obtained. The data analysis method used is classical assumption test, path analysis test and sobel test using SPSS (Statistical Package for the Social Science) as an analysis tool. The results of this study stated that the auditor's opinion and the number of audit committees did not significantly affect the auditor switching. Auditor switching, auditor opinion and number of audit Committee did not significantly affect audit delay. Switching auditors cannot mediate the effect of auditor's opinion and the number of audit Committees on audit delay. The limitation of this study is the lack of the latest references and the latest theories about Auditor switching and audit delay. Suggestions from this study that investors pay more attention to the condition of the company compared with the auditor's opinion. Because it does not mean if the opinion given by the auditor other than Unqualified the company has a bad reputation because many other aspects can be seen and assessed from the company's performance other than the auditor's opinion.]]>
<![CDATA[Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Pada Tingkat Kabupaten / Kota Di Sumatera Utara ]]>
<![CDATA[Rendhika Adhiyatama]]>;
<![CDATA[Sadariah Banurea]]>;
<![CDATA[Tasya Fadillah]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: EBMA 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36987/ebma.v3i2.3498
<![CDATA[This study aims to analyze how much influence Regional Taxes and Regional Levies have on Regional Original Income at the Regency/City level in North Sumatra partially and simultaneously. The research data is secondary data obtained from the BPS. The population in this study includes all data on Regional Taxes, Regional Levies and Regional Original Income in 33 Regencies/Cities in North Sumatra for 4 years, namely 2017-2020 with a total of 132 observations. The data analysis technique in this study is Panel Data Regression using Eviews 12. The results of this study indicate that partially the Local Taxes and Regional Levies each have a positive and significant effect on Local Original Income and simultaneously the Local Taxes and Regional Levies variables show an influence significant to Regional Original Income.]]>
<![CDATA[Analisis Pemanfaatan Lidi Kelapa Sawit Dalam Meningkatkan Pendapatan Dan Ketidakseimbangan Ekonomi Masyarakat (Studi Kasus : Berkah Lidi Di Desa Sei Rumbia Kec. Kota Pinang Kab. Labuhanbatu Selatan) ]]>
<![CDATA[Dini Andriani Nasution]]>;
<![CDATA[Annisa Zahra Lubis]]>;
<![CDATA[Juliana Nasution]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: EBMA 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36987/ebma.v3i2.3609
<![CDATA[The extent of community oil palm plantations is directly proportional to the amount of waste produced,one of which is the only way to deal with it.But with the blessing of creative industry sticks can make sticks that were once considered waste transformed into a staple of economic value .This study aims to determine how the impact of the use of oil palm sticks to increase the income of the economic welfare of the community in the village kotapinang this study uses qualitative research methods.Data collection is done through in-depth interviews then supported literature studies .The results and Research show that the existence of creative industry blessing sticks a positive impact on the surrounding community . In addition, the keratif berkah lidi industry can open new jobs for the surrounding community so as to increase community productivity and reduce the level of unemployment.]]>
