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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
Pengaruh Penerapan Program Tilawah Terhadap Peningkatan Kefasihan Membaca Al-Qur'an Di MAS PAB 2 Helvetia Tandy, Bella; Junaidi, Junaidi
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.v4i1.4458

Abstract

The purposive sampling method is a sampling technique with certain considerations, the purpose of this study was to determine the effect of implementing the recitation program on increasing fluency in reading the Qur'an at MAS PAB 2 Helvetia. The population in this study was class X MAS PAB 2 Helvetia which consisted of two classes, namely MIA and IIS. In this purposive sampling technique, a sample of 30 people was obtained from 2 classes with a total number of 13 men and 17 women, the data analysis technique used in this study was hypothesis testing, while the results of this study were shows that there is an effect of implementing the recitation program on increasing fluency in reading the Qur'an in MAS PAB 2 Helvetia, this study accepts the hypothesis that the high effect of implementing the recitation program on increasing fluency in reading the Qur'an in MAS PAB 2 Helvetia.
Konsep Riba Jual Beli Kredit Amri, M. Raihan; Amelia, Rizka
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.v4i1.4507

Abstract

Riba, in the context of credit transactions, refers to the practice of charging or receiving interest or additional profit in buying and selling transactions with a credit system. In Islamic terminology, riba is prohibited because it is considered unjust and violates the principles of justice and equality in economic transactions. In Islam, financial concepts and transactions are governed by Sharia principles that prohibit riba (interest), gharar (uncertainty), and unfair practices. When discussing credit cards in Islam, there are differing opinions among scholars. Some scholars consider credit cards to involve riba and gharar, thus making them prohibited in Islam. Riba is forbidden, and credit involving riba is considered haram (forbidden). Muslims are encouraged to stay away from riba and seek halal alternatives in managing their finances.
Pengaruh Literasi Keuangan, Digital Marketing, Dan Word Of Mouth Terhadap Minat Generasi Z Menabung Pada Bank Syariah (Studi Kasus Masyarakat Binjai Kota) Nst, Yuli Sahara; Mujiatun, Siti
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.v4i1.4465

Abstract

This research was conducted with the aim of analyzing the effect of financial literacy, digital marketing, and word of mouth on the z generation's interest in saving at Islamic banks. The research method used in this study is quantitative research and data collection techniques in this study using a questionnaire. The data analysis used in this research is data quality test, classic assumption test, multiple linear regression test, hypothesis test and determination test. Based on the results of the study, it shows that the Financial Literacy variable (X1) has a positive and significant effect on the Z generation interest variable in saving at Islamic banks (Y) by obtaining tcount (3.340) >ttable (1.984) with a significant value of 0.001 <0.05, Digital Marketing variable (X2) has a positive and significant effect on the z generation interest variable in saving at Islamic banks (Y) by obtaining tcount (4.708) > ttable (1.984) with a significant value of 0.000 <0.05, word of mouth variable (X3) has a positive and significant effect on the z generation's interest in saving at Islamic banks (Y) by obtaining tcount (2.735) >ttable (1.983) with a significant value of 0.007 < 0.05, test simultaneously on the Financial Literacy variable (X1), Digital Marketing (X2), and Word Of Mouth (X3) state that there is a jointly significant effect on the z generation's interest in saving at Islamic banks (Y) by obtaining Fcount (86.492) >  Ftable (2.70) with a significant level of 0.000.
Pengaruh Independensi, Objektivitas, Integritas Dan Kompetensi Terhadap Kualitas Hasil Audit (Studi Kasus Pada Kantor Akuntan Publik Kota Medan) Saputra, Muhammad Ilham; Siregar, Saparuddin; 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.v4i1.4439

Abstract

This study aims to determine the Effect of Independence, Objectivity, Integrity and Competence on the Quality of Audit Results (Case Study at the Medan City Public Accounting Firm). The method used is a quantitative method. And the sample in this study used the proportional stratified random sampling method, which is a method by linking the sampling of each population whose number is adjusted to the number of members of each population, with a total of 53 respondents from 9 Public Accounting Firms in the city of Medan. The data collection instrument used a questionnaire or a questionnaire that was tested for validity and reliability. Data analysis techniques using multiple linear regression, hypothesis testing, t test, F test and the coefficient of determination. With the results of research, independence affects the quality of audit results. Objectivity affects the quality of audit results. Integration affects the quality of audit results. Competence affects the quality of audit results. independence, objectivity, integrity and competence simultaneously affect the quality of audit results.
Analisis Rasio Likuiditas Perusahaan Daerah Air Minum (PDAM) Tirtasari Kota Binjai Saharani, Dita; 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.v4i1.4526

Abstract

This study aims to determine the financial performance of PDAM Tirtasari Binjai using a liquidity ratio approach. This type of research is quantitative, which is a method of comparing company ratios from year to year which includes current ratios and fast ratios. The results of the company's liquidity analysis from 2015 to 2017, in general, can be said that the company's performance is not good enough. It can be seen from the fluctuations in the Current Ratio and Quick Ratio achieved by the company. The company's liquidity decreased due to short-term debt increasing greater than current assets. This is due to the company's bank loan maturing in December 2015 which resulted in the results of the current ratio analysis and the ratio fluctuating quickly. 
Mengintegrasikan Prinsip-Prinsip Manajemen Perubahan Perekonomian Dalam Perspektif Islam Mustafaruddin, Mustafaruddin; Aslami, Nuri
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.v4i1.4483

Abstract

Islam is order and harmony. The only teaching in the world that has a system and concept of a perfect arrangement of life. The completeness of these rules is in line with harmony with the characteristics and behavior of humans. Economics is an inseparable part of the concept of Islamic teachings. Islamic economics is inherently a logical consequence of the perfection of Islam itself. Islam must be embraced kaffah and by his people. Islam demands its followers to realize their Islam in all aspects of their lives including the economy.
Penerapan Akuntansi Zakat Infak Sedekah Produktif oleh LAZ Inisiatif Zakat Indonesia Kota Medan Amalia, Nur; Harmain, Hendra; Harahap, Muhammad Ikhsan
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.v4i1.4460

Abstract

This research was conducted at the Medan City branch of the Indonesian Zakat Initiative Amil Zakat Institute. This study aims to determine the implementation of PSAK 109 at IZI Medan branch. PSAK 109 explains that zakat is assets that must be issued by people who are obliged to pay zakat (muzakki) in accordance with sharia provisions to those who are entitled to receive it (mustahik). Likewise with infak/alms issued by muzakki in an effort to realize God's commands by helping human beings who are entitled to receive them and also helping the public good. The type of research conducted in this study is a type of qualitative research with a descriptive approach. The data collection method in this study is through; direct observation, interviews, documentation, reporting at IZI and then compared with the Statement of Financial Accounting Standards (PSAK). The results of this study indicate that the management of productive-based zakat infaq alms is good in receiving funds from muzakki and distribution to mustahik, and in financial reporting LAZNAS IZI Medan Branch has implemented PSAK 109 well in terms of recording and measurement while presentation and disclosure can only be made in reports finance at IZI central Jakarta only.
Strategi Manajemen Perubahan Pola Pikir SDM Guna Menghadapi Persaingan Era Industri Pada Industri Pertanian Sultani, Raihan; Aslami, Nuri
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.v4i1.4508

Abstract

Organizational change management as a change in the whole organization or its parts and changes aimed at improving efficiency in terms of productivity, turnover, market competitiveness and internal harmonization which is a systematic process. Employee involvement is highly expected in change management, as they are the expected exporters of change.  Change management in the HR sector is based on changeable thinking. Mindset is the most important and fundamental thing, because mindset is the root and foundation of employee behavior patterns. By laying the foundation for a better HR change, taking into account several factors of competitive change and internal HR factors that are behind the change of thinking, making HR changes can become a foundation for the company. maintain their presence on the competitive map of the industrial-era agricultural industry and provide the means for companies to achieve their goals.
Metode Pemahaman Hadits Salsabila, Hana; Fitri, Raehanun Aisyah
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.v4i1.4467

Abstract

The science of Hadith is very important, because Hadith is the second source after the Qur'an.  The study of Hadith is divided into several disciplines, including the study of Mustalah al-Hadith, criticism of Sanad and Ring, and understanding of Hadith.  Most of the ancient and modern scholars wrote the books of Hadith, so it is very easy to find the sciences of Hadith.  Hadith or sunnah is everything that is associated with the Prophet Muhammad.  By word, deed, law, or virtue, before or after the apostleship.  Everything needs a purpose and a means to know the Hadith of the Prophet, a means to understand it, so that the Hadith is known, understood, understood and then applied.  In Indonesian vocabulary, method is a systematic way to achieve a goal based on mature thinking (knowledge of the hereafter), a systematic and systematic way of working to achieve easily achievable deeds.  Method also comes from the word “method” which means method or technique.  A method is also defined as a typical way of working to achieve a desired goal.  From an epistemological point of view, most Muslims consider Hadith to be the source of Islamic teachings after the Qur'an.  The reason for this is because it follows the verses of the Qur'an (tafsir) and is universal.  Even by itself, a hadith can be a legal basis not defined by the Qur'an.  In addition, the entire Sunnah of Yusuf Qardavi, the literal interpretation of the Qur'an, the realization of reality and the realization of Islamic ideals.  Personality Of The Prophet Muhammad.  It is an interpretation of the Qur'an and a symbol of Islam.  The existence of Hadith does not only affect the lives of various groups, especially in the scientific world.  But it is an endlessly fascinating study and analysis that includes methodologies for understanding and applying Hadith.  Therefore, the author dwells on the method of understanding the Hadith.  The hadith or sunnah is the only one attributed to the Prophet Muhammad.  Before or after the Apostolate, by word, deed, law, or virtue.  Everything needs a purpose and a means to know the Hadith of the Prophet, a means to understand it, so that the Hadith is known, understood, understood and then applied.  The author interprets the understanding method presented in Arifuddin Ahmed's book as a method of understanding Hadith through interpretation methods that are divided into textual interpretation, contextual interpretation and intertextual interpretation.
Analisis Penyebab Tunggakan Pembayaran Rekening Air Pelanggan pada Perusahaan Daerah Air Minum (PDAM) Tirta Sari Binjai Mutiara, Mutiara; Siregar, 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.v4i1.4568

Abstract

PDAM Tirta Sari Binjai is a company engaged in the provision and service of clean water for the people of Binjai and its surroundings. PDAM Tirta Sari Binjai's operations finance itself from PDAM Tirta Sari's revenue for customers who use PDAM Tirta Sari's services. However, the revenue received by PDAM Tirta Sari is not optimal due to the high level of customer arrears at PDAM Tirta Sari Binjai. The purpose of this study is to find out what factors can cause arrears in customer water payments at the Tirta Sari Binjai Regional Drinking Water Company (PDAM). This study uses a descriptive method with a qualitative approach. This research was also conducted through interviews/interviews, observation and analysis of documents when conducting research. The results showed that the factors that led to arrears were: 1) The customer's water meter was buried, 2) The door or fence of the customer's house was locked, 3) The customer's water was small or completely turned off, 4) Notification of arrears was not delivered by the officer, 5 ) The habit of customers to delay payments, 6) Lack of officers to make terminations, 7) Per capita income of customers has decreased due to the covid-19 pandemic.

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