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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
Analisis Profitabilitas Pada Perusahaan Merger dan Akuisisi Yang Terdaftar di Jakarta Islamic Index Hasibuan, Hesti Aryani; Nurlaila, Nurlaila; 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.v4i1.4390

Abstract

: This study aims to determine whether there are differences in the profitability of companies before and after mergers and acquisitions in companies listed in the Jakarta Islamic Index by analyzing the Net Profit Margin (NPM), Return on assets (ROA), Return on Equity (ROE), and Gross Profit Margin (GPM) of companies before and after mergers and acquisitions. This research method is quantitative comparative. The population of this study is companies that conduct mergers and acquisitions in the Jakarta Islamic Index. The total number of samples found was a total of 27 enterprises. Using documentation techniques in the form of secondary data.  The data analysis technique of this study used a comparative statistical test analysis of two samples. Testing was conducted using SPSS software version 25. The results showed that (I) there was no difference in the company's npm (Net Profit Margin) before and after the merger and Acquisition (ii) there was no difference in the company'S ROA (Return on assets) before and after the merger and Acquisition (iii) there was no difference in the company'S ROE (Return on Equity) before and after the merger and acquisition (iv) there was no difference in the company'S GPM (Gross Profit Margin) before and after the merger and acquisition.
Peran Dan Strategi Kepala Cabang Di Pegadaian Syariah Mandailing Natal Mubarok, Hadi; Sitorus, Friska Olavia; Khairiyah, Imamah
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.v4i1.4358

Abstract

Islam is a whole and integrated system and way of life, Islam provides dynamic guidance to all aspects of life including the business sector and financial transactions. This is seen by using the principles of Sharia, because it is expected that using the principles of Islamic Sharia can provide mashlahat for mankind and one of the advantages of Islamic financial institutions is not allowed to ask for excess of the loan principal, because such things include usury. As we know that riba in Islam is very forbidden. The development of Islamic financial institutions in Indonesia can be categorized as fast and one of the factors is the belief in the muslim community that conventional banking contains elements of usury which is prohibited by Islam.
Analisis Klaim Asuransi Pada Produk Brilliance Hasanah Sejahtera dalam Meminimalisir Resiko Jiwa Dan Investasi (Studi Kasus PT. Sun Life Financial Syariah Cabang Medan) Rahmadhani, Anisa; Anggraini, Tuti; Nasution, Muhammad Lathief Ilhamy
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.v4i1.4345

Abstract

This study aims to determine insurance claim procedures and decision making process for insurance claims for Brilliance Hasanah Sejahtera products in minimizing life and investment risks in PT Sun Life Financial Syariah Medan Branch. This type of research uses qualitative research methods. Data collection techniques in this study were carried out by observation, interviews, literature and documentation at PT Sun Life Financial Syariah Medan Branch. The results of this study indicate that the procedure for submitting Brilliance Hasanah Sejahtera insurance claims is not difficult. If a participant submits a claim, first understand the conditions required by Sun Life. And if the participant submits a claim by filling out the form honestly and the completeness of the files is in accordance with PT Sun life's requirements, the claim will be approved and the claims department has a standard claim process of 14 working days for complete every incoming claim with a record that all requirements and documents have been fulfilled. Claims can be postponed if there is a shortage of documents, the company will ask 8participants to complete the data, as a result, claims will be postponed before everything is done complete. But claims can be rejected if irregularities are found, no right, and other causes that are not allowed in insurance.
Analisis Pengembangan Wisata Kuliner Kota Medan Hasibuan, Vera Yunita; Yusrizal, Yusrizal; Jannah, Nurul
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.v4i1.4325

Abstract

: This study aims to determine the development strategy for the culinary tourism business in Medan City. This research method is field research with a qualitative-descriptive approach. research that emphasizes aspects of in-depth understanding of a problem rather than looking at problems for generalization research. This research method uses in-depth analysis techniques. Based on the results of the research that has been done, the strategy for developing culinary tourism in order to prosper the economy in Medan City is by using a SWOT analysis, namely by using the SO strategy, WO strategy, ST strategy and WT strategy. The results of this analysis are maintaining the taste and uniqueness as well as product quality, increasing partnerships with the government, improving better tourist destinations. The author's suggestions are to improve the facilities and quality of human resources, innovate, involve food bloggers or food vloggers for promotions, and organize events to make them more widely known.
Analisis Pengaruh Produk Domestik Regional Bruto (PDRB), Upah Minimum Regional (UMR) dan Tingkat Pengangguran Terbuka (TPT) Terhadap Kesejahteraan Dalam Perspektif Ekonomi Islam di Provinsi Sumatera Utara Siregar, Tarmiji Hamid; Lubis, Fauzi Arif; Inayah, Nurul
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.v4i1.4368

Abstract

This study aims to determine the influence of PDRB, UMR and TPT on people's welfare (HDI) in North Sumatra Province for the 2017-2021 period. This research is a type of quantitative research that is associative in nature with a sample of 135 data from 27 districts/cities in North Sumatra Province which were collected through documentation from BPS. Data analysis technique using multiple linear regression analysis. The results of the study show: (1) PDRB partially has a positive and significant effect on people's welfare; (2) Partial UMR has no significant effect on the welfare of the community; (3) TPT partially has a positive and significant effect on people's welfare; and (4) PDRB, UMR and TPT jointly (simultaneously) have a significant effect on people's welfare in North Sumatra Province during the 2017-2021 period. The magnitude of the influence of the PDRB, UMR and TPT variables simultaneously on community welfare is 17.6% and the remaining 82.4% is explained by other variables besides the variables proposed in this study.
Evaluasi Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing Sebagai Dasar Penetapan Harga Jual (Studi Kasus Pada UKM A.Zaki Bakery) Mulyani, Sri; Kamilah, Kamilah
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.v4i1.4353

Abstract

Every company definitely wants the expected profit to be achieved from sales activities. Therefore the company is required to be able to set a competitive selling price amidst the many competitors. In setting an accurate selling price, it is necessary to calculate the exact and comprehensive cost of goods, namely by using the full costing method. The full costing method is long term to maintain the stability of the company. The purpose of this study is to find out how the method of calculating the cost of production and selling prices is set by UKM A.Zaki Bakery. And to find out how the selling price is obtained from the calculation of the cost of production using the cost plus pricing method with a full costing approach. The data analysis technique used is a qualitative descriptive analysis technique. This research was conducted at UKM A.Zaki Bakery Medan with the types of data used, namely primary and secondary data. The results of this study indicate that the cost of production uses the company's method, which is Rp669 per piece of bread and the price is set at Rp750 per piece. While the calculation of the cost of production uses the full costing method of Rp678 per pcs and the selling price is determined using the cost plus pricing method with a full costing approach of Rp660. The difference between the selling price set by the company and the selling price determined through the cost plus pricing method is Rp10.
Analisis Pengelolaan Keuangan Desa Berdasarkan Permendagri No. 20 Tahun 2018 Dalam Upaya Optimalisasi Dana Desa (Studi Kasus Pada Desa Pantis Kecamatan Pahae Julu Kabupaten Tapanuli Utara) Panjaitan, Desi Katriana; Rokan, Mustapa Khamal; Syafina, Laylan
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.v4i1.4337

Abstract

This study analyzes village financial management with laws and regulations that regulate it. This research was conducted in Pantis Village, Pahae Julu District, North Tapanuli Regency. This study aims to determine and analyze the suitability of village financial management and the principles of financial management in Pantis Village, Pahae Julu District, North Tapanuli Regency with Permendagri no. 20 of 2018. This type of research is a case study with a qualitative descriptive analysis approach. Data is generated by distributing questionnaires, interviews, and documentation. The object of this research is village financial management in Pantis Village. The results of this study indicate that the financial management of Pantis village, starting from planning to village financial accountability and the principles of village financial management in Pantis Village, are in accordance with Permendagri no. 20 of 2018, but from the results of the questionnaire that researchers have distributed, there are still some people who are still dissatisfied, especially with the performance of village officials who are considered to be less transparent in managing village finances. To overcome these problems, village leaders and officials should be more transparent and more open about managing village finances.
Implementasi Undang-Undang Ketenagakerjaan Dalam Perjanjian Kerja Antara Perusahaan Dan Tenaga Kerja Di PTPN IV Bandar Pasir Mandoge Purba, Bonaraja; Hasyim, Hasyim; Lubis, Andi Syahputra; Margaretha, Dewi; Hidayat, Taufik; Humairah, Zaskya
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.v4i1.4391

Abstract

Employment Agreement is an Agreement or agreement that is established between a union or trade unions that have been registered with the labor department with employers or associations of entrepreneurs who are legal entities, which in general or merely contain work conditions that must be considered in the employment agreement. The formulation of the problem in this study is how the implementation of the employment agreement in a limited company is reviewed from the labor legislation and whether the work agreement made by a limited liability company (PT) with the worker has fulfilled the elements of the employment agreement according to Law No. 13 of 2003 concerning Employment. The research method uses literature study and field research. The results of this study conclude that currently there are still several companies that still include the arguments of work agreements between companies and employees that are contrary to Law Number 13 of 2003 concerning Manpower, namely if one company does not pay employee leave that has not been taken or fall, then the employee has the right to get compensation money in accordance with the provisions of the law.
Pengaruh Harga, Kualitas, Dan Merek Terhadap Permintaan Minyak Goreng Menurut Perspektif Ekonomi Islam (Studi Kasus Ibu-ibu Rumah Tangga Di Sei Kera Hilir I Kec. Medan Perjuangan) Azahra, Alma; Rahma, Tri Indha Fadhila; Hasibuan, Reni Ria Armayani
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.v4i1.4363

Abstract

This study aims to determine the price has a positive and significant effect on the demand for cooking oil products. Which means that if the price of an item increases, people will reduce the quantity of the item demanded. Vice versa, people will increase the quantity of goods demanded if the price decreases. Quality has a positive and significant effect on the demand for cooking oil products. Which means the quality of goods to be one of the factors that affect the amount of demand for goods. Goods with good quality will be easily accepted in the market so that the demand for these goods increases, while goods with poor quality are difficult to accept in the market and the number of requests for these goods tends to decrease. Consumers are more interested in goods with good quality, compared to poor quality. Brand has a partial and significant effect on the demand for cooking oil products. Which means if a product brand matches the tastes or habits of consumers, then the demand for a product brand will increase. Increased tastes, followed by product brand trends that follow tastes, will increase the demand for these goods. Price, quality, and brand have a simultaneous and significant effect on the demand for cooking oil products. This is evidenced by the Fcount value of (5.442) greater than Ftable (2.73) and a sig value of 0.038 <0.05.
Evaluasi Anggaran Terhadap Akuntabilitas Pada Kantor Wali Kota Medan Syah, Arieffan; Daulay, Aldi Raihan Ramadhan; Zaman, Muhammad Qomaruz
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.v4i1.4346

Abstract

By comparing the budget with the realization and using it as a basis for determining accountability, budget evaluation is a process used to track deviations from the budget plan. The Medan Mayor's office has an accountability problem that hinders its effectiveness: it does not issue financial reports or income and expenditure realization reports. Given the issues raised in this research, the aim of this research is to ascertain how budget evaluation affects accountability. The 32 respondents who work in the Medan mayor's office were given a questionnaire as part of the method used in this study. The research results show that accountability is influenced by budget evaluation, and the impact is very positive.

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