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Contact Name
Syaiful Zuhri Harahap
Contact Email
syaifulzuhriharahap@gmail.com
Phone
+6285261290813
Journal Mail Official
ebma@ulb.ac.id
Editorial Address
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
Location
Kab. labuhanbatu,
Sumatera utara
INDONESIA
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)
ISSN : 27465330     EISSN : 27462137     DOI : -
Core Subject : Economy,
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.
Articles 13 Documents
Search results for , issue "Vol 4, No 1 (2023)" : 13 Documents clear
The Effect Of International Trade And Investment On Indonesia's Economic Maylani Patricia Tambun; Iga Mawarni Pohan; Khairani Alawiyah Matondang
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4356

Abstract

The purpose of this study is to determine the effect of international trade and investment on Indonesia’s economic g International trade in this study is identical to net exports so it can be said that the more detailed goal is to Find out the effect of net exports and investment on Indonesia’s economic growth. The dependent variable in this study is Economic growth while the independent variables are net exports and investment. The method used in this research is the Library method. While the method of analysis uses the linear regression method using the Eviews application. The results of this study indicate that net exports (international trade) do not significantly influence economic growth. While Investment has a significant positive effect on economic growth.
Analisis Faktor Yang Mempengaruhi Disiplin Kerja Pegawai Di Badan Kepegawaian Dan Pengembangan Sumber Daya Manusia (BKPSDM) Aceh Tamiang Salsabila Khalisa; Muhammad Rizqi Zati; Dhian Rosalina
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4367

Abstract

This study aims to determine the effect of workload and work conflict on work discipline among employees at the Aceh Tamiang BKPSDM. This study uses quantitative methods with the help of the SPSS Version 26 application. The analytical method used is multiple linear regression method. The sample in this study was 42 people, using the saturated sampling method, so that all populations were used as samples. The reason for all employees being sampled is because each employee has a different personality and assessment. In this study data collection used interview techniques and questionnaires, in which the questionnaires had been tested for validity and reliability tests. The results of this study show the equation Y = 153.986 - 0.460X1 - 0.351X2. The result of the t test for the effect of workload (X1) on work discipline (Y) is 0.013 ˂ 0.05. The result of the t test for the effect of work conflict (X2) on work discipline (Y) is 0.037 ˂ 0.05. The results of the F test for the simultaneous effect of workload (X1) and work stress (X2) on work discipline (Y) are 0.013 ˂ 0.05. Workload has a significant effect on work discipline, work conflict has a significant effect on work discipline and workload and work conflict simultaneously have a significant effect on work discipline.
Analisis SWOT Strategi Pemasaran Produk Unit Link Asuransi Syariah (Studi Kasus Pada PT. Sun Life Financial Unit Syariah Cabang Medan) Anysa Putri; Marliyah Marliyah; Zainarti Zainarti
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4332

Abstract

This study aims to determine the Marketing Strategy for Unit Link Sharia Insurance Products at PT. Sun Life Financial Sharia Unit Medan Branch. This study uses qualitative methods, data collection techniques with interview techniques and literature studies. Data were analyzed using the SWOT method to find out the right steps to market Unit Link products to prospective customers. The results of this study indicate that the Medan branch of Sun Life Syariah Unit has dared to compete in a competitive market competition. This can be proven by the existence of a marketing strategy, especially the marketing of Unit Link products implemented by the Sun Life Syariah Unit Medan Branch which includes several strategies, namely personal selling, building a network, providing excellent service or providing satisfactory facilities to increase customer trust and satisfaction, so that Existing customers will not run away from insurance. Based on the results of the SWOT analysis conducted, the company is in quadrant I, which means it must maintain growth and development of the company and not pose a threat to the company itself.
Pengaruh Pengembangan Usaha Terhadap Peningkatan Penjualan Dengan Kreativitas Bisnis Angkringan Sebagai Variabel Moderating (Studi Kasus Pada Bisnis Angkringan Kaum Millenial di Kecamatan Medan Barat Sumatera Utara) Azizul Hakim Nugraha
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4338

Abstract

Angkringan, which is classified as a micro, small, and medium enterprise (MSME), has the potential to contribute to economic growth. Due to its low startup costs and relatively high revenue, angkringan can significantly enhance the economy. This research utilized a quantitative approach, employing the independent variable of Business Development (X), the moderating variable of Business Creativity (Z), and the dependent variable of Sales Improvement (Y). The sample consisted of 32 purposively selected angkringan businesses that had been operating for a minimum of one year. Primary data was collected through the distribution of questionnaires to the respondents. The data analysis techniques included validity tests, reliability tests, descriptive analysis, hypothesis testing, and Moderated Regression Analysis (MRA). The aim of this study was to determine the extent of the impact of business creativity on angkringan sales, providing motivation and insights for future endeavors. The results indicated that business development, moderated by business creativity, had a significantly positive influence on sales improvement. Therefore, it can be concluded that opening a business with creativity holds great potential for increasing sales.
Analisis Strategi Pengembangan Potensi Pariwisata Halal Dalam Meningkatkan Industri Kreatif Di Kabupaten Mandailing Natal Aida Ulviani Nst; Isnaini Harahap; Ria Armayani Hasibuan
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4440

Abstract

This study aims to determine the potential of halal tourism in Mandailing Natal Regency, as well as determine the development strategies undertaken to improve the creative industries in Mandailing Natal Regency. The approach taken in this study is descriptive qualitative by using SWOT analysis. Mandailing Natal Regency has a very good tourism potential to be developed. The results of this study based on SWOT analysis show that the strength possessed by halal tourism and creative industries in Mandailing Natal Regency can make it able to survive with various threats. this is because the many attractions that are owned such as strategic location, natural conditions are still beautiful, there are many tourist destinations, culinary and so on so it is clear that the development of halal tourism and creative industries in mandailing natal Regency is in a good position, namely aggressive / developing (so strategy). Where this position in a business has a strong position and the opportunity to grow.. Development of strategies that must be done is the availability of worship facilities throughout the tourist sites so that tourists who visit do not feel kesilitan to perform worship,socialization to the public is needed to continue to maintain environmental cleanliness in accordance with the concept of halal tourism so that tourists who visit feel comfortable, and the last increase promotional activities and marketing of tourist sites.
Konsep Profit Dalam Perspektif Islam Suci Ramadhana; Suci Ramadhini
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4461

Abstract

Profit is also known as profit or Profit. One of the most fundamental aspects of trade is profit, which is obtained through the redistribution of resources. In Islam, there is a lot of emphasis on making money and using resources. In Islam, the concept of profit is based on the principles of love, blessing, sincerity, and accepting existing risks. This study was conducted with the intention to illustrate the concept of “profit” from an Islamic perspective. Qualitative research methods and various secondary sources were used to collect data for the study. Syntactic, semantic and pragmatic analysis all point to the same place in the framework of accounting theory where the concept of profit is located. syntactically, as in the rules that define it; semantically, as in relation to the underlying economic reality; and pragmatically, as in the use of concepts by investors who are aware of their meaning and use them regardless of how they are measured.
Pengaruh Islamic Branding Dan Islamic Service Quality Terhadap Loyalitas Nasabah Bank Muamalat Indonesia Dengan Customers Satisfaction Sebagai Variabel Intervening Fathur Rahman Baihaki; Tri Inda Fadhila Rahma; Juliana Nasution
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4472

Abstract

This study aims to determine the effect of Islamic branding and Islamic service quality on customer loyalty at Bank Muamalat Indonesia with customer satisfaction as an intervening variable. This type of research is a quantitative research with secondary data sources, by distributing research questionnaires to respondents. The data for this research were taken from the answers of the research respondents who in this study were the customers of Bank Muamalat Indonesia who are domiciled in the Panyabungan City area. Processing techniques and data analysis using Descriptive Statistical Analysis, using SmartPLS version 4 software. The results show that the Islamic Branding variable has a direct influence on the Customer Satisfaction variable. Islamic Service Quality has a direct influence on the Customer Satisfaction variable. Islamic Branding has a direct influence on the Loyalty variable. Islamic Service Quality has no direct influence on the Loyalty variable. Customer Satisfaction has no direct effect on the Loyalty variable. Islamic Branding has no effect on Loyalty through Customer Satisfaction. Islamic Service Quality has no influence on Loyalty through Customer Satisfaction.
Analisis Akuntabilitas Pengelolaan Keuangan Masjid Melalui Pendekatan Fenomenologi (Studi Kasus Pada 3 Masjid Di Kota Medan) Dhea Natasya S; Tri Inda Fadhila Rahma; Nur Fadhilah Ahmad Hasibuan
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4496

Abstract

This study aims to analyze accountability in financial management implemented in 3 mosques in Medan City, namely the Al-Jihad Mosque in Medan Baru, the Abidin Mosque in Medan Maimun and the Great Miftahul Iman Mosque in Medan Denai. This research is a qualitative research using a phenomenological approach. The techniques used in data collection were observation, interviews and documents by looking directly at the financial reports presented by mosque administrators. The results of this study indicate that the financial manager of the Al-Jihad Medan Baru mosque makes two types of financial reports, namely simple financial reports in the form of recording receipts and disbursements of cash funds and financial reports in accordance with ISAK 35. The financial manager of the Abidin Medan Maimun mosque makes financial reports that are not in accordance with ISAK 35 by making simple reports in the form of mosque cash receipts and disbursements and the financial manager of the Raya Miftahul Iman Medan Denai mosque also only makes simple records in making mosque financial reports. Reporting as a form of accountability is carried out by the manager before carrying out Friday prayers, but the manager only mentions the amount of income and expenses and the manager presents detailed financial reports to the mosque's mading.
Analisis Peranan Pasar Modal Dalam Mendukung Kebijakan Pemulihan Ekonomi Nasional Pasca Pandemi Covid 19 Nadya Namora Hutabarat; Balqis Mawaddah Lubis; Vina Adelia; Akmal Pradana Nasution
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4521

Abstract

The Covid-19 pandemic has greatly affected the economy throughout the world, including our country Indonesia. This condition also affects the sustainability of investment in the capital market. Many issuers sell their shares at a low value, reducing investor confidence in the capital market. Under these conditions, it is necessary to issue policies so that the Indonesian economy does not deteriorate. This research was conducted to determine the impact of the Covid -19 pandemic on the capital market and what policy regulations have been rolled out by the government and the Financial Services Authority.This research method uses various research studies of literature, namely the study of the form of research literature both in scientific journals, books, media articles, and statistical data. Literary research is a series of activities related to the collection, reading and recording and processing of library data. The research results obtained that the covid 19 pandemic had an impact on the Indonesian capital market which experienced a decline. The phenomenon of the covid-19 pandemic causes uncertainty in the future. This problem has a further impact on the decline in investment, social problems such as increasing unemployment and crime rates. This is of course not easy for every country to adopt policies to overcome the health crisis and economic recovery policies at the same time (Darmastuti et al. 2021).
Penerapan Strategi Syariah Dalam Meningkatkan Digital Marketing Pada Usaha Kecil Menengah di Indonesia Rizka Aulia; Chuzaimah Batubara
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4629

Abstract

This study aims to explore the application of sharia strategies in increasing digital marketing in small and medium enterprises (SMEs) in Indonesia. SMEs have an important role to play in the Indonesian economy, but many of them still face challenges in marketing their products and services effectively. The research method used in this study is a qualitative approach using in-depth interviews with a number of SME owners and managers in different sectors. The data obtained was analyzed using a thematic approach to identify emerging patterns and findings. The results of the study show that implementing sharia strategies in digital marketing for SMEs can provide several benefits. Sharia strategies can help SMEs to build a positive and credible image in the eyes of Muslim consumers who are sensitive to religious values. Sharia strategy can help SME's relationship with customers stronger through an approach that is based on fairness, and honesty. Sharia strategies can also motivate SMEs to innovate in developing products or services that are in accordance with Islamic values, so as to attract wider consumer interest. The implication of this research is the importance of a holistic and integrated approach in implementing sharia strategies in digital marketing, as well as the importance of support from the government, financial institutions and educational institutions in increasing the understanding and access of SMEs to this strategy.

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