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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 78 Documents
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Search results for , issue "Vol 4, No 1: 2023" : 78 Documents clear
Implementasi Konsep Moneter Islam Berdasarkan Pandangan M.Umar Chapra Terhadap Kebijakan Moneter Di Indonesia Imsar, Imsar; Kurniawan, Muhammad
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4355

Abstract

The method used by the author in this study is a qualitative method with the results presented in a descriptive form, namely by collecting data by carrying out a literature study from some written literature. A country's economic success is largely determined by the precise determination of monetary policy. The ultimate goal of this research is to maintain and maintain the country's economic stability. The main focus of this research is to discuss the thoughts of M. Umar Chapra in the field of Islamic monetary economics. The author finds that Chapra's economic thinking is a combination of traditional sciences, religious knowledge and modern economics. His thoughts are dominated by the field of macroeconomics because he is much involved in the world of the country's economy. Like other Muslim economists, Chapra emphasizes the importance of morals for a fair and healthy economy. The specialty of M. Umer Chapra's thought is his ability to mix and match Western economic concepts with Islamic values.
Analisis Kinerja Pengelolaan Dana Desa Berdasarkan Value For Money di Desa Sitio-Tio Hilir Kabupaten Tapanuli Tengah Tinambunan, Siti May Sarah; Ridwan, M.; Harahap, Rahmat Daim
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4341

Abstract

The public sector is an important aspect of government in facing the economy in the future. Including the smallest category, namely village accounting as a public sector application that also needs to be considered. The public sector has demands to carry out accountability of public funds.  In assessing the performance of the village government through the realization of the budget and expenditure reports can be a review for the village to realize good governance.Performance appraisal using value for money measurement, the author focuses on economic measurement, efficiency and effectiveness. The purpose of this study was to determine the management of village funds based on value for money in the village of Sitio-TioHilir,in assessing the financial performance of the government desaSitio-Tio Hilir Central Tapanuli.The method used is qualitative descriptive, from the results of research using value for money measurement it can be concluded that the financial performance of the village government is not optimal and continues to strive to improve its performance. In terms of economy for three years from 2019-2021is in the economic category.In terms of efficiency, 2019-2020 is inefficient, but 2019 and 2021 are efficient. In terms of effectiveness, 2019 and 2020 were quite effective, while 2018 was effective.
Analisis Akuntabilitas Dan Transparansi Dalam Pengelolaan Zakat Infaq Dan Dana Sedekah Dompet Dhuafa Waspada Medan Zahara, Annisa; Nurwani, Nurwani
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4365

Abstract

This study aims to determine accountability and transparency in the management of Zakat and Alms Infaq funds at the Amil Zakat Institution, Dompet Dhuafa Waspada Medan. This type of research is qualitative, with a descriptive approach, data sources obtained through interviews, documentation, literature studies, and observation. This type of data analysis uses descriptive analysis, starting with data reduction, data presentation, then draws conclusions. The results of the study show that accountability for the management of ZIS Funds in Dompet Dhuafa is very good with a planned collection system and continued with programmed programs. The collected ZIS funds are channeled and utilized in the fields of education, religion, social justice and humanity, as well as economic empowerment with fair and equitable distribution. Whereas in terms of Transparency, Dompet Dhuafa Alert has been maximized and has met transparency indicators. Because Dompet Dhuafa has reported a consolidated report, a report on program beneficiaries that has been distributedDompet Dhuafa is transparent in terms of easy access, DDW provides easy access for the community, DDW has published every activity carried out, the number of beneficiaries every month, even every year on the official website and also Dompet Dhuafa Waspada social media. And in terms of publishing financial reports, Dompet Dhuafa Waspada Medan does not publish its financial reports on websites or social media, because the financial reports that have been managed by each Dompet Dhuafa branch office have been consolidated into the central Dompet Dhuafa, and have been published on the central web, even for the last year's financial report, namely 2022, the audit results have come out with an unqualified opinion, therefore it can be said that Dompet Dhuafa Waspada Medan Branch has been transparent in managing Zakat, Infak and Alms funds.
Peran Audit Internal dan Komite Audit Atas Tercapainya Penerapan Good Corporate Governance Pada PT. PP. London Sumatera Indonesia Tbk. Divisi Gunung Melayu Estate Fahmi, Teguh; Kamilah, Kamilah; Tambunan, Khairina
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4349

Abstract

the purpose of this study is to determine the role of internal audit and audit Committee on the achievement of the implementation of good corporate governance at PT. PP London Sumatera Indonesia Tbk. Malay Mountain Division Estate. This research method uses qualitative research approach with descriptive approach. Information or data obtained through the results of interviews with the parties concerned and based on the annual report in 2021, then the data is classified according to the problems discussed. The findings of this study that the internal audit and the audit committee plays a role in the achievement of Good Corporate Governance by controlling the internal audit function to help ensure that the risk management process, the overall scope of control and the effectiveness of performance, the internal audit function is currently not only required to find problems, but also become part of the solution and provide suggestions for improvement. Internal Audit is involved and plays an active role in monitoring the activities of operational units and providing a consultative role in the implementation of the company's operating processes. Thus, the role of internal audit is not only limited to detectors, but can be more as a deterrent that is expected to be able to encourage and create Good Corporate Governance.
Strategi Peningkatan E-Business Untuk Meningkatkan Penjualan Internasional Nasution, Dina Aulia; Nurbaiti, Nurbaiti
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4334

Abstract

This research is conducted with the aim of gaining understanding and explaining how to develop e-business in international product marketing. Additionally, this research also aims to describe and analyze the tactical strategies applied to achieve success in e-business and product/service marketing. The research method used is qualitative research that focuses on the description and analysis of the implementation of e-business development in international product marketing. The data used are secondary data sourced from relevant journals on e-business enhancement strategies, especially at the international level.
Layanan Angkutan Online Kota Medan Perlindungan Hukum Bagi Pengemudi Purba, Bonaraja; Hasyim, Hasyim; Purba, Kristin Yenita; Zebua, Nobel Indah Clawdya; Amanda, Sophia; Manurung, Zenifer
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4382

Abstract

Legislation in the social planning process influences the formulation of regulations to manage social change in society, for example through the implementation of community-wide legal protections. The relationship between online transportation service providers and online transportation services is regulated in the Civil Code and specifically the elements of the legal meeting of official partners: trustworthiness, order and wages. The purpose of this research is to find out how long the regulation will remain in effect, and whether the law will be respected and its protection guaranteed. community protection. This research is qualitative in nature. In other words, you can overcome research challenges based on legal principles, doctrines and legal regulations. 
Analisis Pengaruh Word Of Mouth Terhadap Keputusan Nasabah Untuk Menabung Dengan Brand Equity Sebagai Variabel Mediasi Pada PT. Bank Syariah Indonesia (BSI) Kantor Cabang Perdagangan Fani, Meiti; Nurbaiti, Nurbaiti; Nasution, Juliana
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4342

Abstract

This study aims to examine the influence of word of mouth analysis on the customer's decision to save with brand equity as a mediation variable at PT. Bank Syariah Indonesia (BSI) trading branch offices either partially or simultaneously, and also in path analysis. This study uses quantitative methods with data collection using likert scale method. Subjects used in this study are customers of PT. Bank Syariah Indonesia (BSI) trading branch offices totaling 100 people and taken by using probability sampling. Data analysis techniques through IBM SPSS statistical program 25. The results of this study show that. First, Word of Mouth has a positive and significant effect on customer decisions with a significant value of 0.026 0.05. Second, Word of Mouth has a positive and significant effect on brand equity with a significant value of 0.000 0.05. Third, brand equity has a positive and significant effect on customer decisions with a significant value of 0.008 0.05. And, fourth, word of mouth indirectly affects the customer's decision to save through brand equity as a mediation variable with the value of indirect influence greater than direct influence.
Peran Account Officer Dalam Penentuan Pengajuan Pembiayaan Di Bank Sumut Syariah KC Medan Katamso Subandi, Subandi; Atika, Atika
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4263

Abstract

This research was conducted at Bank Sumut Syariah Medan KC Medan Katamso. The purpose of this study is to explain how the role and strategy implemented by Account officers in determining the feasibility of applying for financing at Bank Sumut Syariah Medan KC Medan Katamso and to explain the supporting & inhibiting factors for Account officers in determining the feasibility of applying for financing at Bank Sumut Syariah Medan KC Medan Katamso as well as explaining the solution of the problematic inhibiting factors. The methodology used in this research is qualitative with interview and observation data collection techniques. The results of this study indicate that the strategy implemented by account officers in determining the eligibility of applying for financing at the Medan KC Medan Katamso Sumut Syariah Bank is adjusted by conducting a survey first to customers. Then it is determined by applying the 5C principle. The inhibiting factors faced by Account officers in determining the feasibility of filing financing are the lack of information on customers, misuse of proposed financing, incomplete customer data. The solution is to re-analyze the 5C principles, and be able to take advantage of current technology, for example customers don't have to bother delivering documents to the bank, customers can use camscanner or pdf to submit documents online to the bank.
Analisis Dampak Bulan Ramadhan Dalam Peningkatan Pendapatan Usaha Mikro Di Kelurahan Harjosari Kecamatan Medan Amplas Wahyudi, Ilham; Nawawi, Zuhrinal M.; Syarvina, Wahyu
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4350

Abstract

In general, in the month of Ramadan, Muslims focus on themselvesTo do more worship, to hold thirst and hunger, automaticallyShould have reduced consumption needs, but in fact, it isIn the month of Ramadan the need and consumption increases. The purpose of the researchThis is to find out the results of the analysis of the impact of the month of Ramadan inIncrease in the income of micro businesses in the Harjosari sub-districtSandpaper Field. This research is a qualitative descriptive study. WithUsing data collection techniques through interviews, observation, andDocumentation. The results of this study indicate that there is a positive impactOn increasing micro business income in the Harjosari sub-districtMedan Sandpaper, due to increased consumption patterns of society inMonth of Ramadan, which causes an increase in business incomeMicro, due to the increasing need of the community to shop for needsFood or drink to eat when breaking the fast. As well as impactNegative consequences arising from increased consumption patterns, namely potentialEmergence of extravagance and wastefulness. And the factor of opening hours becomes a problemAgainst several micro entrepreneurs.
Analisis Sistem Informasi Akuntansi Penerimaan Kas Pada Dinas Perdagangan dan Perindustrian Kab. Langkat Oktania, Mila; Rokan, Mustapa Khamal; Kusmilawaty, Kusmilawaty
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4336

Abstract

Department of Trade and Industry District. Langkat is an element the implementation of local government in the field of trade and industry led by a Head of Service. In carrying out its activities, Information regarding the description of an agency can be assessed from agency accounting the . In accounting activities, of course, guidelines or internal references are needed carry out their activities. This study aims to determine the application cash receipts accounting information system at the Department of Trade and District Industry Langkat. This type of research is qualitative in nature descriptive. The type of data used in this study is the type of data qualitative with data collection techniques carried out using observation, documentation and interviews. The results of this study indicate that cash receipts accounting information system carried out at the Department Trade and Industry Kab. Langkat still not showing discrepancy. The functions, the documents that are generated, the notes that used and cash receipts procedures are not in accordance with the existing theory only a few fit the existing theory. Application of information systems accounting carried out at the Department of Trade and Industry of Kab. Langkat consists of the procedures that make up the cash receipts system, documents and records used, related functions and has been has internal control in the process of monitoring the accounting system cash receipts.

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