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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 13 Documents
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Search results for , issue "Vol 4, No 1 (2023)" : 13 Documents clear
Dampak Covid-19 Terhadap Perekonomian Masyarakat Dalam Ekonomi Islam Nurhadiah Nurhadiah; 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.v4i1.4636

Abstract

In the midst of the COVID-19 outbreak, many countries possess experienced significant impacts on people's economies. In the perspective of shari'ah economics, this impact can be seen from several aspects. This has led to a reduction in people's incomes and an increase in the unemployment rate. Certain economic sectors, for instance ourism, the hospitality industry, and transportation, experienced a drastic decline. This has implications for unemployment and income for people working in these sectors. There is a change in people's consumption patterns. People tend to reduce spending on non-essential goods and services, so these sectors also experience a decrease in demand. The Shari'ah financial sector was also affected. Shari'ah companies face challenges in maintaining their liquidity and asset quality.In the face of this impact, the government and Shari'ah financial institutions can take steps to support economic recovery. For example, the government can provide economic stimulus that is in accordance with Islamic values and rules in an economic context, such as zakat and infaq.
Analisis Perlakuan Akuntansi Transaksi Asuransi Syariah Pada Prudential Syariah Cabang Medan Berdasarkan PSAK No. 108 Caroline Damima Johan; Rahmat Daim Harahap; Dini Aminta; Elvina Damayanti; Farhan Rizqi Bangko; Rizqia Amanda
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.v4i1.4675

Abstract

This study aims to find out how the application of Islamic Insurance transaction accounting at Prudential Sharia Insurance is a comprehensive system in which participants donate (partially) part or all of their contributions that are used to pay claims on certain risks from unfortunate to the soul, body, or objects experienced by eligible participants. Accounting for Sharia Insurance Transactions has been regulated in PSAK No 108. This research object is done at Prudential Syariah. The method of analysis used is qualitative method with descriptive approach. The results showed that Prudential Syariah has not applied PSAK No. 108 completely on the preparation of financial statements. Prudential Syariah only prepares financial reports consisting of Cash Register Syariah Report, LBK Syariah Mutation Recap Report, and Sharia Cash Book Sheet. This is due to the policies in the company’s management in preparing financial statements in each of its subsidiary companies. This is caused the system of recording financial statements in branch office in a computerized and recapitalized data directly by the center.
Analisis Sistem Pengendalian Internal Terhadap Penjualan Kredit Pada PT. Astra International Tbk-Isuzu Cabang Medan M. Fahrurozi Nasution; Hendra Harmain; Atika Atika
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.v4i1.4706

Abstract

Sales on credit will certainly lead to very large receivables for the company, so the company really needs good management so that it can avoid all forms of irregularities, fraud, and fraud. A good accounting information system implemented by the company also greatly influences the management function in implementing internal control. This research was conducted with the aim of knowing the effectiveness of the internal control system on credit sales implemented at PT. Astra International Tbk – Isuzu Medan Branch and its compliance with COSO criteria. This research is a qualitative research. The data used are primary and secondary data. Primary data comes from direct interviews and secondary data in the form of organizational structure and job descriptions as well as forms used in credit sales. The data analysis technique used in this research is descriptive qualitative by comparing the theories with the implementation of the internal control system at PT. Astra International Tbk – Isuzu Medan Branch. The results of this study found that the implementation of the internal control system at PT. Astra International Tbk - Isuzu Medan Branch has been running quite effectively, although there are still a few deficiencies that have caused the performance of the unit administration staff to not be optimal in credit sales transactions. Implementation of the internal control system at PT. Astra International Tbk – Isuzu Medan Branch also complies with COSO criteria.

Page 2 of 2 | Total Record : 13

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