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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 Penyajian PSAK 101 Pada Laporan Keuangan PT. BPRS Al Washliyah Sari, Riska Dwi; Sitorus, Eva Afrilisa; Handayani, Nisah
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.v4i1.4600

Abstract

The problem that occurs in this study is how a PSAk 101 made in a financial statement of PT. SRB to WASHLIYAH. The purpose of this study is to see how many banks that meet the PSAK 103 report in the presentation of the financial statements of PT. SRB TO WASHLIYAH. This study includes an example of a field study using qualitative methods. Which means that this study was conducted by conducting an analysis related to the submission of financial statements from PT. SRB AL WASHLIYAH and PSAK 101, by correlating Islamic financial reporting. Used to make this report is a secondary data source that beruapa financial transaction data that has been provided by PT. SRB TO WASLIYAH. This study itself shows a result that PT BPRS Al WASHLIYAH does not fully disclose PSAK 101 in the financial statements because PT. there are still differences in the presentation of the financial statements of SRB Al WASHLIYAH between the financial statements of PT.SRB AL WASHLIYAH and PSAK 101 regarding the intermediary reporting of a Sharia financial report which for example is PT.SRB Al WASHLIYAH has not disclosed Murabaha's marginal profit on beracana or notes to the financial statements, but we can know from the daily Balance Sheet report that PT.SRB prepares PSAK 101 situation, to make a Sharia financial report.
Analisis Penerapan Isak 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nirlaba (Studi Kasus Pada Yayasan Perguruan Darul Aman Kota Medan) Anggraini, Tessa; Yafiz, Muhammad; 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.v4i1.4544

Abstract

This study aims to apply the ISAK 35 concept regarding the Presentation of Financial Statements of Non-Profit-Oriented Entities at the Darul Aman College Foundation, Medan City. The concept of ISAK 35 is to allow non-profit-oriented entities to adjust the descriptions used for several items contained in the financial statements and the financial statements themselves include statements of financial position, statements of comprehensive income, statements of changes in net assets, statements of cash flows, and notes to financial statements. At the Darul Aman College Foundation, Medan City has not implemented or made financial reports in accordance with this concept. The purpose of this study is to find out how the presentation of financial statements at the Darul Aman College Foundation is in accordance with the ISAK 35 concept and to find out the benefits of financial statements that have used ISAK 35 for the Darul Aman Education Foundation.
Peningkatan Kualitas Sumber Daya Insani Pada Lembaga Keuangan Syariah Suhairi, Suhairi; Siregar, Risma Haryani; Sibagariang, Yola Aprilia; Astri, Yulita; Lubis, Yulpida Sari
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.v4i1.4601

Abstract

The purpose of this study is to explain how to improve the quality of Human Resource Management (SDI) in Sharia financial institutions. The Islamic economy in Indonesia today has undergone substantial development. Unfortunately, the development of these is not balanced by the qualified human resources. Human Resources power is one of the problems faced by the Institute of Sharia recurrence.Using an approach using the literature review approach, which the author is looking for relevant discussion used with study taken from several related articles with human resources management (human).From the results of the can be inferred that to improve the quality managementmen human resources (human) on Sharia financial institutions required training, development, and education on things that relate to the source of human power (human) that is enforced in Sharia institutions and the enactment of certification because if there is no shows the lapse of birth in the field that leads to compete in the era of globalization.
Analisis Perkembangan Pasar Uang Antar Bank Syariah (Studi Literatur) Sitorus, Eva Afrilisa; Sari, Riska Dwi; Situmorang, Nurul Utami; Nuraini, Nuraini; 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.v4i1.4545

Abstract

This study is to analyze the development of the Islamic interbank money market. This study was examined qualitatively by using literaturreview which discusses the development of the Islamic interbank money market. Then the article is analyzed using the content analysis. The results show that the coefficient R2 (R Squared) of 0.923063 states that the variables of minimum mandatory current account, current account balance, third party funds, and secondary reserve are able to explain the variation of the interbank money market by 92.30% while the remaining 7.70% is explained by other factors outside the model.This is based on several studies on the development of the Islamic interbank money market.
Peran Surat Berharga Syariah Negara (SBSN) Dalam Pertumbuhan Ekonomi Indonesia Zain, Rahma Sari; Winarsih, Safitri; Situmorang, Nurul Utami
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.v4i1.4604

Abstract

Given that it has the highest economic growth rate and highest concentration of Muslims anywhere in the world, Indonesia is an ideal location for the development of the Islamic economy. The primary source of funding is the issuance of Sukuk, or Sharia Securities. Due to the availability of sukuk, the government is better able to finance its budget deficit. The cost of debt can be decreased by the government. This study's objectives are to ascertain 1) how sukuk have evolved in Indonesia and 2) how sukuk have contributed to the economic development of the nation. Both qualitative research techniques and literary analysis tools are used in this study. Secondary data is information that was used in this study and comes from previously published articles or other works. The following are the study's findings: 1) Indonesia's government has made retail sukuk (SR) accessible, particularly SR 001-SR 013. According to the APBN's plans, the country issues a growing number of sukuk from one year to the next. 2) The role that the state sukuk plays is very advantageous, including financing project development, promoting the expansion of Islamic financial markets, setting up branches there, developing new investment instruments, and using public funds.
Analisis Pemanfaatan Bank Sampah Untuk Meningkatkan Nilai Jual Dan Nilai Tambah Pada Masyarakat Dengan Pendekatan Sircular Economy (3R) Di Kota Medan Ditinjau Dalam Konsep Ekonomi Islam Mandasari, Shyella Putri; Ramadhani, Sri; Irham, Mawaddah
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.v4i1.4558

Abstract

Currently the use of waste banks with a circular economy (3R) approach provides recycling-based business opportunities to increase employment opportunities, investment, economic growth and increase regional income. The purpose of this research is to find out the potential added value of waste bank management using circular economy (3R) and to find out the benefits and constraints of the Anyelir Ampah Bank and the New Normal Main Garbage Bank and to find out economic added value in the concept of Islamic economics. This research method uses descriptive qualitative research. The research data used are primary and secondary data obtained from the Carnation Garbage Bank and the New Normal Main Garbage Bank. Data collection techniques used observation, interviews and documentation and data analysis techniques were carried out by collecting data, data reduction, data presentation and drawing conclusions. The results of this study indicate that the added economic value of waste bank management with a circular economy (3R) is still low, public awareness in managing waste is still very concerning, limited manpower to socialize about the waste bank program to the community is still not optimal, and marketing handicraft products still simple. The benefits that can be felt by managing a waste bank are financial ability and a clean environment. the benefits obtained are from an environmental perspective, namely the environment will be clean, from an economic perspective, it can increase income a little, from an educational perspective, it can provide knowledge to the whole community about the importance of saving waste, from a government perspective, it can help reduce landfill waste in the city of Medan. . The obstacles in the Carnation Garbage Bank and the New Normal Waste Bank range from operational costs, inadequate land and production equipment, to education and outreach efforts to the community. The added value in the concept of Islamic economics with waste management is the added value of the waste management process which according to Islam is permissible and lawful.
Analisis Strategi Marketing Mix Dalam Perspektif Syariah Untuk Meningkatkan Penjualan Jasa Dan Produk Salsabila, Rizka; Batubara, Chuzaimah
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.v4i1.4645

Abstract

The development of modern business requires the use of marketing methods that can help the company grow. Because marketing activities are company activities that are directly related to the wider community (consumers), the success of this activity will greatly affect the development or failure of business activities. One of the fundamental ideas in contemporary marketing is the marketing mix. The marketing mix is a group of tactical marketing tools that can be controlled and combined by the company to obtain the desired response in the target market. Islamic marketing as a concept is actually not much different from the understanding of marketing in the modern world, which is an art and science that leads to the process of generating, delivering, and conveying value to consumers and maintaining sustainable relationships with stakeholders. To further establish a quality plan that can be relied upon to advance the marketing sector in particular and the economy in general, the Marketing Mix strategy will undoubtedly be very interesting if evaluated from a sharia perspective. The approach used in this research is a literature review, which takes information from books and journal articles.
Analisis Implementasi Prinsip Good Islamic Pension Fund Governance (GIPFG) Dalam Tata Kelola Dana Pensiun POS (DAPENPOS) Sani, Sri Aderafika; Zainarti, Zainarti; 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.v4i1.4635

Abstract

In the development of sharia pension funds, important actions are needed to strengthen the institution. The most basic action is to uphold the Principles of Good Islamic Pension Fund Governance (GIPFG). This study aims to find out how the management of the Pos Indonesia Pension Fund is in accordance with the principles of Good Islamic Pension Fund Governance, and what are the obstacles in implementing the GIPFG Principles. This research is a qualitative research. Research subjects in this study were taken by purposive sampling, namely the HR department and the Head of Secretariat and General Affairs. The results of this study indicate that according to the guidelines for the implementation of governance of the Pos Indonesia pension fund Number: KD 161/DIRUT/1217 the management of the Pos Indonesia Pension Fund has not been managed in sharia or not in accordance with the Principles of Good Islamic Pension Fund Governance. Dapenpos' obstacles in implementing the Principles of Good Islamic Pension Fund Governance are because this company is not an Islamic company, there is no role of the Sharia Supervisory Board (DPS) which regulates and oversees the management of Postal pension funds, regulatory restrictions on Islamic pension funds, restrictions on Islamic investment instruments, HR restrictions, the unclear management model of Islamic pension funds, as well as the lack of understanding of Islamic pension funds. Currently the management of Pos Indonesia pension funds is guided by the Financial Services Authority Regulation Number 16/POJK.05/2016 concerning Pension Fund Governance which carries out the principles of Good Pension Fund Governance (GPFG), namely Transparency, Accountability, Responsibility, Independence, and Justice.
Implementation Of Sharia Management Principles In Islamic Finance Nasution, Sabrina; Batubara, Chuzaimah
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.v4i1.4641

Abstract

Islamic finance is a rapidly growing field in the world of global finance. This involves developing and implementing financial instruments that comply with sharia principles or Islamic law. These principles include prohibitions against usury (interest), gharar (excessive uncertainty), and maisir (gambling), as well as encouraging social responsibility and transparency in business practices. This study provides a better understanding of the importance of Islamic management in Islamic financial management. The impact of this study is the need for capacity building and increased understanding of sharia governance among stakeholders and regulators. By strengthening sharia governance, sharia financing can continue to grow and contribute significantly to achieving economic development goals according to sharia principles.
Pengaruh Tingkat Manajerial Sumber Daya Insani (SDI) Terhadap Kinerja Karyawan PT. BPRS Al-Wasliyah Medan Suhairi, Suhairi; Lubis, Melisa; Sari, Reni Ilma; Safitri, Safrina
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.v4i1.4651

Abstract

The purpose of this study was to determine the effect of human resource development: education and training, non-training activities, promotion and motivation on employee performance at PT. BPRS Al-Wasliyah in Medan. The data analysis used was multiple linear regression analysis to determine the effect of the independent variables (training & education, non-training activities, promotions and motivation) and the dependent variable (employee performance) with a fixed population and sample of 85 employees of PT. BPRS Al-Wasliyah in Medan 2023. Based on simultaneous data analysis, the variables of training and non-training education activities, promotion and motivation have a significant effect on employee performance at PT. Al-Wasliyah in Medan. While partially it is shown that the variables of education and training, promotion and motivation significantly influence the performance of employees at PT. Al-Wasliyah in Medan while non-training activity variables have no effect on worker performance.

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