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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 18 Documents
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Search results for , issue "vol 4, no 2: 2023" : 18 Documents clear
Analisis Penerapan Prinsip Akuntansi Syariah Pada Dinas Perindustrian, Energi Dan Sumber Daya Mineral Kabupaten Gayo Lues Ranti Oyana; Kusmilawaty Kusmilawaty
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 2: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i1.2991

Abstract

Theoretical and practical advances in Islamic accounting have been made in Indonesia. The Islamic finance industry includes Islamic banks, Islamic insurance companies, even Islamic stocks. However, in the non-financial sector, Islamic accounting is not widely practiced. In today's World, Islamic accounting is widely used because its principles consider not only the relationship of man to man, but also the relationship of man to God, man to man, and nature to nature. Aceh is one of the areas that adheres to strong Islamic law. Acehnese people uphold Islamic values in their lives, thus making aceh one of the privileged areas, where aceh can make local regulations based on Islamic law called Qanun aceh. Basically, aceh has applied many sharia accounting principles and systems to its local regulations, so that currently all financial institutions in aceh are sharia-based. According to Karim, the terminology definition of Sharia is “regulations and laws that have been outlined by Allah SWT, or have been outlined principally and charged to the Muslims to obey them, so that this Sharia is taken by Muslims as a liaison between them with Allah SWT and between them with humans.” (Karim, 2010). Aceh has a privilege that can make local regulations in accordance with Islamic law, should be able to apply the concept of Islamic government, where local government activities are carried out in accordance with the concept of Islamic law but not contrary to the legislation of the Indonesian government system, as well as Sharia governance signifies not violating international law and Human Rights.
Analisis Pengembangan Manajemen Perubahan Dalam Upaya Meningkatkan Efektivitas Penerapan Enterprise Resource Planning (Studi Kasus Pada PTPN IV Ajamu 3 Panai Jaya) Melati Melati; Nuri Aslami
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 2: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i1.2992

Abstract

Enterprise Resource Planning (ERP) is concerned with the business activities of a substantial and complex system organization. Unlike other information systems implementation projects, ERP system implementation projects are unique. The scale, complexity, organizational impact, expenses associated with this project, and other effects that will result from project failure are some of the key differences. The findings of this study are expected to be taken into consideration for change management strategies that can have an impact on the effectiveness of ERP installations at the PTPN IV AJAMU 3panai jaya Finance Directorate. To anticipate the performance of the ERP system implementation program, the DICE framework and change management models are used as study references by scholars. The DICE framework can measure programmatic external manifestations, such as longevity, implementer honesty, and leadership and staff commitment. This study uses qualitative methods and gathers information through in-depth interviews and focus groups with workers who make up the main ERP implementation team. managed and understood effectively. Therefore, a company's competitiveness will increase if it manages change better, which will help it survive and maintain its effectiveness through change strategies and programs.
Peran Kepemimpinan Dalam Manajemen Perubahan Di Dalam Organisasi Ayu Intan Pratiwi; Nuri Aslami
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 2: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i1.2993

Abstract

Organizations are social structures that are coordinated across national boundaries and work to achieve organizational goals. Leadership is one of the keys to the success of an organization in responding to these changes, and through planning and implementing organizational change, leadership plays a role in determining the direction of organizational change. Strong leadership is needed through management actions to influence and guide organizational members to achieve change. Transformative leadership is a modification of charismatic leadership because it can create a strong emotional connection with the community to achieve certain goals. The purpose of this study is to explain the role of leadership in change management for an organization. The method used is a qualitative research method. The result of this research is the importance of leadership in change management. Change must be designed, designed, and managed by strong, positive, intelligent and growing leadership.
Analisis Optimalisasi Kinerja Pembekuan Ikan Pada PT. Duta Asia Fasifik Abadi Mentari Kinanti Surya Sirait; Nur Ahmadi Bi Rahmani
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 2: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i1.3005

Abstract

This research was conducted with research objectives, among others, namely to examine the effect of compensation and work experience on the performance of employees of PT. Duta Asia Fasfik Abadi and to examine the effect of compensation on employee performance at PT. Duta Asia Fasfik Abadi and to examine the effect of work experience on employee performance at PT. Duta Asia Fasfik Abadi. The analytical method that I use in analyzing the data is qualitative where this method is used by using activity data that already exists in the field for the sake of drawing conclusions about the company data of PT. ABADI ASIA FASIFIK ABADI, namely by comparing the existing literature references with reality. Which is where the frozen fish service at the company PT. Duta Asia Pacific Abadi is more dominant in fish products because marine products are dominant in fish products as for various types of frozen fish ranging from Ogak, Terisi, Bloat Fish, Sembak, Cincaru, and many more. Not only fish, this fish company also accepts squid freezing service although not too much compared to fish. The results showed that the processing of freezing fish has several stages that must be carried out specifically by each employee, including receiving raw materials, weighing, washing 1, holding, washing 2, preparation in long pan, freezing, storage. While the weakness is in the management of the packaging design, it is still not attractive, there is no special label for PT. Asia Pacific Ambassador Eternal. The fish freezing service at the fish company is Rp. 600-, per pack.
Pengaruh Pemanfaataan Sistem Keuangan Desa, Kejelasan Sasaran Anggaran, Dan Kemampuan Pemanfaatan Teknologi Informasi Terhadap Keberhasilan Pengelolaan Dana Desa (Studi Pada Desa Se-Kecamatan Langsa Lama Kota Langsa) Aldi Saputra; Nasrul Kahfi Lubis; Afrah Junita
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 2: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3619

Abstract

This study aims to determine the effect of using the village financial system, clarity of budget targets, and the ability to use information technology on the successful management of village funds. This research is a quantitative study using primary data types obtained from questionnaires and measured using a Likert scale. The population in this study used all villages in the Langsa Lama sub-district as village heads of 15 villages. The sampling technique used stratified random sampling. The sample criteria in this study were the village head, village secretary, village treasurer, and siskeudes operators in Langsa Lama District, totaling 60 people. The data analysis technique in this study used multiple linear regression analysis with the help of SPSS version 25. The results of this study indicate that the variable use of the village financial system has a positive and significant effect on the success of managing village funds, the variable clarity of budget targets has a positive and significant effect on success management of village funds, as well as the variable ability to use information technology has a positive and significant effect on the successful management of village funds. Based on the limitations in this study, it is recommended that future researchers who wish to examine the successful management of village funds add other variables related to the successful management of village funds, for example budget participation, competence of village officials and others. Conduct research in other areas or in different areas. More wider. Suggestions for each village government must increase the transparency of the use of the budget and in the preparation must include people who are components.
Pengaruh Kesadaran Membayar Pajak, Pemahaman Tentang Perpajakan Dan Persepsi Atas Efektifitas Sistem Perpajakan Terhadap Kemauan Membayar Pajak Pada Wajib Pajak Orang Pribadi Di Kota Langsa Dinda Khairina; Tuti Meutia; Yani Rizal
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 2: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3620

Abstract

This study aims to determine the influence of awareness of paying taxes, understanding of taxation, perceptions of the effectiveness of the tax system on the willingness to pay taxes on individual taxpayers in Langsa. The population is taxpayers from non-employee, and the sample is 100 people with the sampling technique using Random Sampling. The method used is a quantitative method. The data collection method uses a questionnaire using a measuring instrument in form of a validity test and a reliability test. The data analysis method used is multiple linear regression, t test, F test, and coefficient of determination test. The equation for the results of the regression analysis Y = 11.356 + 0.546 X1 + 0.448 X2 + 1.240 X3 + e. The results of the t-test for the variable awareness of paying taxes (X1) are 2,180 with a t-sig of 0,040, the variable understanding of taxation (X2), results are 2,175 with a t-sig of 0,034. sig 0.036. The results of the F test obtained a significance result of 0.000, and a coefficient of determination test result of 41.9%. So the conclusion is that the variables of awareness of paying taxes, understanding of taxation, perceptions of the effectiveness of the taxation system have a positive and significant simultaneous effect on the willingness to pay taxes in Langsa City.
Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada Laporan Keuangan Badan Usaha Milik Desa (BUMDes) Mekar Jaya Abadi Desa Sei-Limbat Dinda Anggi Nurhayati; Saparuddin Siregar; Atika Atika
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 2: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3677

Abstract

BUMDes Mekar Jaya Abadi is a BUMDes in Langkat, located in Sei-Limbat village. BUMDes Mekar Jaya Abadi is an economic institution formed since 5 years and engaged in savings and loan business, trade, PPOB run by the village community. SAK ETAP is a standard created to be used in Financial Reporting published for many purposes for non-public organizations, that is, organizations without significant public responsibility. The purpose of this study is to explain the presentation of the Financial Statements of BUMDes Mekar Jaya Abadi, to compare the financial statements of BUMDes Mekar Jaya Abadi with SAK ETAP and also to explain whether the financial statements of BUMDes Mekar Jaya Abadi is in accordance with SAK ETAP. This study uses qualitative methods with descriptive approach. Sources of research data are primary data and secondary data. The results showed that the Financial Statements of village-owned enterprises (BUMDes) Mekar Jaya Abadi sei-Limbat village has not implemented SAK ETAP. Accounting practices in BUMDes referring to SAK ETAP (2013) have not been implemented due to lack of knowledge of BUMDes management regarding SAK ETAP. BUMDes Mekar Jaya Abadi desa Sei-Limbat only presents the balance sheet and Income Statement. And in each financial statement does not present the minimum items as stipulated in SAK ETAP.
Pengaruh Literasi Keuangan Dan Cognitive Style Terhadap Pengelolaan Keuangan Pada UMKM Dikota Langsa Maya Sumarni; Tuti Meutia; Nasrul Kahfi Lubis
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 2: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3639

Abstract

This study aims to determine the effect of financial literacy and cognitive style on financial management in UMKM in Langsa City. The population of this study is all UMKM business actors in Langsa City, totaling 23,079 UMKM. The sampling technique uses the Stratified Sampling method where all UMKM actors are the sample. Data collection was carried out by distributing questionnaires to 100 respondents. The data obtained were then analyzed using SPSS (Statistical Package for the Social Sciences). The results of the research simultaneously show that financial variables and cognitive style together have a significant influence on UMKM financial management in Langsa City. While partially the financial literacy variable has no positive and significant effect on financial management of UMKM in Langsa City. And the cognitive style variable also has no positive and significant effect on financial management for UMKM in Langsa City. Finally, financial literacy and cognitive style together have a positive and significant effect on financial management for UMKM in Langsa City.
Faktor-Faktor Yang Mempengaruhi Keputusan Pembelian Produk Impor Dengan Religiusitas Sebagai Variabel Moderating (Studi Kasus : Mahasiswa Program Studi Ekonomi Islam UIN Sumatera Utara) Adila Husna; Nur Ahmadi Bi Rahmani; Muhammad Syahbudi
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 2: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3660

Abstract

At this time, very many foreign products, especially food,enter Indonesia, according to the BPS, imports of consumer goods in 2021 have increased by 20,182.8 million US dollars. With the increase in the number of imported goods, it affects consumer behavior regarding consumption of goods so that consumer interest in imported products increases. However, the circulation of imported products are still many products that do not have a halal label on the packaging and certainly not guaranteed halal. This study aims to determine how the influence of halal literacy factors, halal labels, and product quality on purchasing decisions of imported products. This study uses a quantitative approach with questionnaire data collection techniques distributed to 75 respondents who are students majoring in Islamic economics UIN North Sumatra. This study used a moderated regression analysis method with the help of SPSS 22. The results of this study showed that the variable halal literacy significant effect on purchasing decisions worth 0.049 < 0.05. Variable halal label significant effect on purchasing decisions worth 0.036 < 0.05. Product quality variables have a significant effect on purchasing decisions worth 0.023 < 0.05. Religiosity was able to moderate the influence of halal literacy on purchasing decisions worth 0.037 < 0.05. Religiosity was able to moderate the influence of halal labels on purchasing decisions worth 0.023 < 0.05. And religiosity was able to moderate the influence of product quality on purchasing decisions worth 0.035 < 0.05.
Distribusi Pasar Luar Negeri Muhammad Iqbal Nasution; Harahap Adrie Fachrezi; Surya Darma; Dedy Rahman; Suhairi Suhairi
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 2: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3651

Abstract

This study aims to find out how the distribution of foreign markets. This research is a qualitative descriptive research that explains phenomena and data and previous research, then draws conclusions from the existing problems. The purpose of research using this method is to describe the problem taken more accurately and clearly based on facts. Data collection is secondary data with journals, news, and government announcements which are analyzed and explained in the discussion. The results of this study are basically, the target of international distribution (in a broad sense) is the same as in the domestic market, namely providing products according to the product items needed by buyers in the quantity, time and condition needed with the most efficient cost possible. This target can be achieved through the use of distribution channels and management activities for the physical distribution or logistics of the company's products. However, this target is more difficult to achieve, especially for global companies because of different economic developments in each country which will affect the existence of these institutions and distribution systems in each of these countries. Furthermore, this will have an impact on the distribution strategy and the costs incurred, the different consumer behaviors in each country, especially shopping behavior, differences in the distance between one country and another which will affect logistics costs and laws and regulations, especially related to the traffic flow of goods which may vary from one country to another.

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