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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
Riba Dalam Pandangan Alquran Hadis Dan Perspektif Ulama Septiandy, Mhd Dimas; Hamim, Nabila; Hanafiah, Fahri Luthfi; Lesmana, Angga; Amelia, Rizqa
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.v4i1.4374

Abstract

The modern economic system implemented in conventional banks contains many elements that are not allowed in islam, one of which is riba. In the implementation of transaction activities in conventional banks there are several things that contain elements of usury such as in bank interest. In the Qur'an riba is explained in several surahs, some of which are on Q.S Ar-Rum/30:39, An-Nisa/4:161, Ali Imran/3: 130, Q.S Al-Baqarah/2: 278-279, and so forth. There is also a hadith of the Prophet that supports the validity of rib aini, as well as the opinions of scholars and fuqaha that increase confidence in the Prohibition of riba. This study uses qualitative methods with a literature interview approach that aims to enable researchers to clearly describe the views of scholars, the Koran and the Hadith against the concept of riba.
Pengaruh Kualitas Pelayanan dan Fasilitas Terhadap Kepuasan Nasabah BPJS Kesehatan di Puskesmas Ujung Kubu Kabupaten Batu Bara Handayani, Suri Sakinah; Rahma, Tri Inda Fadhila; 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.v4i1.4354

Abstract

The purpose of this study was to determine the quality of services and facilities for BPJS health customer satisfaction at the Ujung Kubu Health Center in Batu Bara Regency, using a questionnaire data collection technique distributed to respondents using the Probability Sampling method with the Simple Random Sampling technique using Slovin flats, with a sample size of 74 respondents. Service quality has a positive and significant effect on customer satisfaction at the Ujung Kubu Health Center in Batu Bara Regency. This can be seen in the t test table in the Standardizes Coefficients column, which proves that service quality has a 32.7% value on customer satisfaction. This value proves that service quality has an effect on customer satisfaction. The facilities at the Ujung Kubu Health Center in Batu Bara Regency have no problems because the more complete and adequate the facilities provided, the more customer satisfaction increases. So by looking at the t test table in the column Standardiez coefficients. This proves that facilities have an effect on customer satisfaction of 27.7%, this value proves that facilities have an effect on customer satisfaction. Based on the simultaneous test between service quality and facilities on customer satisfaction there is a significant influence. This condition was supported by the questionnaires distributed by the researcher to the respondents where most of the respondents answered that they agreed to all statements. However, there was a decrease in the percentage in the statement that after seeking further information the customer wanted to have BPJS at the Ujung Kubu Health Center in Batu Bara district. For the results of the determination test, the magnitude of R2 is 0.260, which means that 26% of the customer satisfaction variable is influenced by the variable quality of service and facilities, while the remaining 74% is influenced by other variables not examined by researchers. 
Perlindungan Hukum Terhadap Koperasi Simpan Pinjam Terkait Kredit Macet Purba, Bonaraja; Hasyim, Hasyim; Siregar, Dicky Syamhenri; Nadeak, Royan Abel; Surbakti, Billy Sugianta
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.v4i1.4404

Abstract

This scientific work discusses the legal protection of savings and loan cooperative funds related to bad credit in the city of Denpasar because bad credit can have an impact on the funds owned and the health of savings and loan cooperatives, especially in the city of Denpasar. This scientific work uses empirical research methods, namely an approach by looking at a legal reality in society from legal theories by conducting research directly into the field to get accurate truths. The conclusion from this scientific work is that savings and loan cooperatives in the city of Denpasar in practice provide credit by entering into an agreement accompanied by collateral. The protection of savings and loan cooperative funds is the responsibility of the cooperative and its management as executors of the activities carried out by the cooperative.
Pinjaman Online Dalam Perspektif Hukum Islam Amelia, Rizqa; Harahap, Muhammad Farhan; Darma, Surya
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.v4i1.4364

Abstract

With the rapid development of information technology, various online applications have emerged to make it easier to borrow money online, but many still don't know whether this is prohibited for religious reasons or not. The need for financing or working capital attracts borrowers to use online loan services. Therefore, the authors deem it necessary to conduct this research, the purpose of which is to analyze the legality of online credit from the perspective of Islamic law. This study uses a qualitative descriptive method and the type of research is library research, which collects data or papers related to Islamic contractual law which are of a literary nature. the method used is a descriptive approach where the author describes the law of qiradh in fiqh muamalah and the data sources obtained from various fiqh books. Online loans, also known as fintech (financial technology), are financial services in the form of loans whose applications use information technology, internet networks and contracts where lenders and borrowers do not meet face to face. The results of this study show that in Islamic law online loans are permissible, based on the principle of mu'amalah, namely basically all forms of mu'amalah are permissible. Apart from what is prohibited in the Al-Qur'an and As-Sunnah and Fatwa of the National Sharia Council No. 117/DSN-MUI/IX/2018 states that online loans are permissible, most importantly not against Sharia with the principles of usury, gharar, maysir, tadlis, dharar, zhulm and haram.
Pengaruh Profitabilitas, Capital Intensity, Likuiditas Dan Biaya Operasional Terhadap Pajak Penghasilan Badan Pada Perusahaan Makanan Dan Minuman Yang Terdaftar di BEI Periode 2015-2021 Farhan, Muhammad; Siregar, Saparuddin; Yanti, Nursantri
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.v4i1.4347

Abstract

The purpose of this research is to examine and analyze the partial and simultaneous effect of profitability, capital intensity, liquidity and operational costs on corporate income tax at Food and Beverage Companies Listed on the IDX. The research approach uses associative methods with quantitative data. The population in Food and Beverages Listed on the IDX from 2015 to 2021, the sample for this study was 56 samples. The data collection technique used in this research is documentation. The analysis technique used in this research is descriptive statistics, Panel Data Multiple Linear Regression analysis using the e-views application, then hypothesis testing and Determinant testing are carried out. The results showed that Profitability and Operational Costs partially had a positive and significant effect on Corporate Income Tax, Capital Intensity partially had a negative and significant effect on Corporate Income Tax, Liquidity partially had no effect on Corporate Income Tax and simultaneously showed that profitability, capital intensity , liquidity and operational costs have a significant effect on Corporate Income Tax at Food and Beverage Companies Listed on the IDX for the 2015-2021 period.
Analisis Pengelolaan dana Investasi Asuransi Jiwa Syariah (Studi Kasus PT. Asuransi Sunlife Cabang Medan) Mandani, Putih; Rahmani, Nur Ahmadi Bi; 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.v4i1.4333

Abstract

This study aims to determine the management of sharia life insurance investment funds and find out the constraints that occur in the management of sharia life insurance investment funds at PT. Sun Life Medan Branch. The research method used in this study is a descriptive qualitative approach method. Data collection techniques in the form of interviews and using primary data obtained directly from PT. Sun Life Medan Branch. The subjects in this study were employees and customers at PT. Sun Life Medan Branch and the object of this study is the management of investment funds at PT. Sun Life Medan Branch. Based on the results of research on the management of sharia life insurance investment funds at PT. Sun Life Medan Branch is in accordance with sharia principles which are free from elements of gharar, maisyr and usury which refers to the fatwas of the National Sharia Council-Indonesian Ulema Council (DSN-MUI) and regulations stipulated by the Financial Services Authority (OJK) as well as on fund management transparent in accordance with Islamic law. Then in managing the funds there were no obstacles, but the obstacles existed when the emergence of Covid-19 in Indonesia where the financial dampening in investing tabarru funds decreased. Companies must pay customer claims because customer claims have increased so that expenses will increase.
Pengaruh Pengetahuan Pajak Dan Sanksi Pajak Peraturan Pemerintah Nomor 23 Tahun 2018 Terhadap Kepatuhan Wajib Pajak UMKM Di Pusat Pasar Medan Harisman, Jasri; Harmain, Hendra; 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.v4i1.4375

Abstract

This study aims to determine the effect of tax knowledge and tax sanctions on MSME taxpayer compliance at the Medan Market Center. Tax is participation in paying an amount of money owed to a country by the public and private individuals or maybe a business entity where the collection can legally be carried out by force, by not receiving direct benefits and being used to finance the needs of a country for the prosperity of society and people. Quantitative method with an associative approach, data collection techniques using a questionnaire the number of samples in this study were 100 people in the city of Medan. Sampling technique using a questionnaire. Data were analyzed by multiple linear regression method. The results of this study indicate that tax knowledge has a significant positive effect on MSME taxpayer compliance at Medan Market Center, tax sanctions have no significant effect on MSME taxpayer compliance at Medan Market Center.
Representasi Nilai Toleransi Antar Umat Beragama Dalam Film “My Name Is Khan” Karya Karan Johar (Analisis Semiotika Charles Sanders Pierce) Ariqqa, Ariqqa; Sikumbang, Ahmad Tamrin; Harahap, Suheri
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.v4i1.4538

Abstract

This study aims to determine the representation of the value of inter-religious tolerance in the film My Name Is Khan. The method used in this study is a semiotic analysis method that is descriptive. Where in this study using semiotic analysis from Charles Sanders Pierce. The object of this study is every scene that contains the value of tolerance between religious people.The results of this study show that the film "My Name Is Khan" contains the value of inter-religious tolerance in the form of respecting the beliefs of others, as in one scene where Muslims donate to the family of PMK who died. Giving freedom or independence, as in the scene where Rizwan tries to explain to people the understanding that he is not a terrorist. And mutual understanding, as in the scene where Muslims come to Georgia to help Christians affected by the great flood.
Peran Manajemen Sumber Daya Manusia Islami Dalam Pengelolaan Kelembagaan Pada LAZISMU Kota Medan Handayani, Putri; Amalia, Alfi
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.v4i1.4484

Abstract

This study aims to find out how the implementation, concepts, success factors and the role of human resource management in institutional management at Lazismu Medan City. This research method uses qualitative research methods with field research (field research). This data was obtained from literature studies, interviews and observations. The research results obtained concluded that Lazismu has optimally implemented Islamic human resource management, the implementation of Islamic human resource management is carried out by increasing the potential as well as the Islamicity of employees with the morning breafing program, besides that Lazismu also applies Islamic values by obliging read the Koran and Kultum before starting activities every morning. The role of human resource management is very important and is proven to be able to influence the management of existing human resources. This can be seen from the awards and achievements that are achieved every year. The success factor is the result of good cooperation within the organization, because the existence of human resource management is to manage employees in the workplace so that they can achieve the organization's mission and strengthen the work culture in the institution effectively.
Analisis Pencatatan Dan Pelaporan Keuangan Pada Dinas Pemadam Kebakaran Dan Penyelamatan Kota Padangsidimpuan Siagian, Adelini; Saparuddin, Saparuddin
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.v4i1.4509

Abstract

The realization of good government in each region requires transparency and openness from the public sector so that the public can control and improve the performance of local governments. This paradigm gives the government the widest possible autonomy but must be balanced with proper regional financial management. APBD stands for “Anggaran Pendapatan dan Belanja Daerah” in Indonesian, which translates to “Regional Government Budget” in English. APBD is a strategic agenda in improving people’s welfare. Not all regions succeed in functioning the APBD properly. The aim of the study was to find out whether the Padangsidimpuan City Fire and Rescue Service had properly recorded or not (according to Permendagri No. 13 of 2006 and PP No. 24 of 2005 concerning Regional Financial Management) as a reference. The research methodology in the author’s research is a qualitative research design that aims to understand the data obtained in the form of notes and financial reports. The types of data used are primary data and secondary data and the data obtained, namely by field research data collection techniques and library research.

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