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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 18 Documents
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Search results for , issue "vol 5, no 1: 2024" : 18 Documents clear
Peran Pemerintah Dalam Penanggulangan Kemiskinan Di Sumatera Utara Lailan Nur; Intan Sari Tanjung; Muhammad Rivaldi Pane; Rahmat Hidayat; Sari Ulandari
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 5, No 1: 2024
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3602

Abstract

Poverty is a completely limited situation that occurs not at the will of the person concerned. A population is said to be poor if it is marked by a low level of education, productivity employment, income, health and nutrition as well as welfare, which shows a circle of powerlessness. The most lagging province in Sumatra is North Sumatra. According to the Central Statistics Agency, there will be 1,356,720 poor people in North Sumatra in 2020. In terms of poverty, North Sumatra ranks fourth out of 34 Indonesian provinces according to the Central Statistics Agency in 2020, after East Java, West Java and Central Java, as can be seen in the chart below. By using qualitative research techniques, the main data used in this research is converted into secondary data from various sources. Direct Cash Assistance (BLt), NonCash Food Assistance (Bpnt), and Social Assistance are all based on Law no. Project 5 was implemented by the Regional Government of Medan City in 2015. These include housing assistance and a Business School.
Analisis Tingkat Penerapan Good Coorporate Governance Pada Usaha Kecil dan Menengah di Kota Medan Juliana Nasution; Hanifah Oktaviani Fakhri; Riski Sobari; Andi Hotmatua Harahap
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 5, No 1: 2024
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3589

Abstract

In Indonesia this millennium there have been many established companies and companies, especially in the city of Medan, and companies face stiff competition, even if it is a certain type of company, so that there is often a risk of company bankruptcy. innovative, creative and predictable ideas, the current implementation of good corporate governance (GCG) is highly recommended. Because of this, GCG is becoming more and more popular. Not only popular, but also plays an important role as a reference for the company's image. This research approach is descriptive qualitative research. Once the required information is available, the information is grouped and described based on the nature of the information. This type of data is then analyzed using descriptive methods, namely analyzing theory and connecting it to the problem under study. Factors influencing the implementation of GCG in Medan City for UKM include UKM awareness of the importance of GCG implementation, government regulations regarding GCG implementation, knowledge and skills of UKM regarding GCG implementation and access to finance and other resources needed for GCG implementation. At the same time, the government also requires government regulations designed to implement GCG to ensure compliance. Therefore, this problem can be studied in different ways and with different approaches. A literature study to analyze the level of GCG implementation in small and medium enterprises in Medan City is proposed to investigate various aspects related to GCG.
Pengaruh Kemiskinan Dan Laju Jumlah Penduduk Terhadap Pertumbuhan Ekonomi Indonesia Yoga Tri Maulana; Refin Dwi Cahya; Deris Desmawan
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 5, No 1: 2024
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3606

Abstract

The purpose of this study is to analyze the impact of poverty and population ratio on economic growth from 2015 to 2019. This study uses a quantitative approach. research based in Indonesia. The method used in this study is multiple linear regression panel data. The results of this study indicate that poverty and population have no significant effect on economic growth. These results indicate that there are still many factors that can significantly affect economic growth.
Pengaruh Akuntabilitas, Partisipasi, Dan Prinsip Efisiensi Pengelolaan Anggaran Pendapatan Dan Belanja Sekolah Terhadap Kinerja Pegawai Pada SMP Negeri Simpang Kiri Kota Subulussalam Yuli Lestari; Nurlina Nurlina; Iqlima Azhar
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 5, No 1: 2024
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3580

Abstract

This study aims to determine the effect of accountability,participation, and the principle of efficiency of school budget management on employee performance at Simpang Kiri Junior High School Subulussalam. This study uses quantitative data by distributing questionnaires to respondents to be assessed or scored on each respondent's answer. Sources of data used in this study are primary data obtained and collected from data collection questionnaires given to respondents in SMP Negeri Simpang Kiri Subulussalam. The sample used in this study is saturated sampling. the number of samples in this study as many as 67 respondents with all employees as respondents, which include principals, treasurers, TU, and teachers in SMP Simpang Kiri Subulussalam. Meode used in this study is a quantitative method with IMB SPSS Analysis tool version 25. The results of the research accountability management of school budget has a positive and significant influence on employee performance at Simpang Kiri Junior High School Subulussalam, participation management of school budget has a positive and significant influence on employee performance at Simpang Kiri Junior High School Subulussalam, the principle of efficiency management of school budget has a positive and significant influence on employee performance, participation and the principle of efficiency in managing school budgets together have a positive and significant influence on employee performance at Simpang Kiri Junior High School in Subulussalam City.
Analisis Pelayanan Administrasi Kependudukan Dalam Pembuatan Akta Kelahiran Dan Kartu Keluarga Di Kantor Dinas Kependudukan Dan Pencatatan Sipil Kota Medan Khori Ayu Tridyanthi; Nurbaiti Nurbaiti
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 5, No 1: 2024
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3590

Abstract

The Department of Population and Civil Registration of the City of Medan is an implementing element of government affairs in the field of population administration and civil registration. The Medan City Population and Civil Registration Office is led by the Head of Service who is under and is responsible for the Mayor of Medan City through the Regional Secretariat. The purpose of this study is to analyze the Population Administration Management in Making Birth Certificates and Family Cards at the Office of the Department of Population and Civil Registration in Medan City. The research method used in this article is descriptive qualitative.
Analisis Alasan Nasabah Dalam Memilih Pegadaian Syariah Sebagai Solusi Permasalahan Keuangan (Studi Kasus Produk RAHN) Zainarti Zainarti; Muhammad Syafrizal
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 5, No 1: 2024
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3607

Abstract

This study aims to determine and analyze the influence of promotion, loan disbursement procedure, syaria aspect, and location on the interest of customers using rahn products on syaria pawnshops. The research used quantitative research. The population in this research is all customers who used rahn products on syaria pawnshops. The technique of sampling method used convenience sampling and retrieved samples of 100 respondents. For data analysis method, using multiple linear regression analysis with SPSS. The results of this study indicated that promotion, loan disbursement procedure, syaria aspect, and location simultaneously affect the interest. Partially, the result shows that promotion, loan disbursement procedure, syaria aspect, and location have a significant effect on the interest of customers using rahn products at the  Kuala Simpang  Syariah Pawnshop Head Office
Pengembangan Potensi Dana Zakat Produktif Melalui Lembaga Amil Zakat Al-Washliyah (LAZ Washol) Untuk Meningkatkan Kesejahteraan Masyarakat Nabila Ramadhani; Siti Aisyah
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 5, No 1: 2024
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3582

Abstract

The activity of paying zakat has a vertical relationship with Allah SWT as God and his creatures. The activity of paying zakat also has a horizontal relationship between humans and humans. The purpose of zakat management is to increase the use of zakat results which have an impact on justice, improve the condition of society for the better, minimize poverty levels that require productive zakat and LAZ has a function to improve people's welfare. relating to the development and reduction of the poor who need productive zakat. Collection of data and information obtained through analysis of literature and subsequent interviews were analyzed qualitatively. The results of this study are aimed at developing the potential of productive zakat funds through LAZ to improve people's welfare through various capital financing programs for the poor in accordance with Islamic law in accordance with the utilization of zakat. LAZ also has a role and function to create economic independence for the poor and has a role as a means of religion to increase the benefits of funds and zakat.
Perkembangan Nilai Ekspor Migas Dan Non Migas Novita Syahriani; Muhammad Faishal Yahya; Sri Dewi Anggraini; Tiara Fadhillah; Sari Wulandari
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 5, No 1: 2024
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3591

Abstract

It can be said that before the 1980s, oil and gas was the prima donna of Indonesia’s exports, so that the role of Indonesian oil and gas in International trade was very important. However, the role of oil and gas exports continues to decline. The purpose of this research is to analyze and understand the performance of oil and gas and non-oil and gas exports. This research is a qualitative research with a descriptive approach. The data source of this research is secondary data. In Indonesia, oil and gas and non-oil and gas are goods exported with the aim of becoming engines of economic growth that greatly affect the Indonesian economy. In the last 5 years, the value of oil and gas and non-oil exports has fluctuated. In 2018 it was 180012.7, in 2019 oil and gas and non-oil and gas exports fell by 167683.0, then fell again by 163191.8 in 2020, in 2021 it rose to 231609.5, and in 2022 where the data is still up to September, namely 219328.8. the export value of oil and gas and non-oil gas experienced unavoidable fluctuations, so that oil and gas and non-ooil and gas exports became unstable.
Pemberdayaan Anak Yatim Melalui Pendayagunaan Dana ZIS (Zakat Infaq Sadaqah) Pada LAZ Washal Efni Yulia Santri Harahap; Siti Aisyah
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 5, No 1: 2024
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3583

Abstract

In this study aims to determine the role of utilization of zakat, infaq and Sadaqah in the empowerment of orphans in the institution of amil zakat Al-Wasliyah Medan. This research was conducted by qualitative descriptive method. This study uses two types of data namely primary data and secondary data collected using interviews and literature studies. This study found that the utilization of zakat, infaq and Sadaqah funds has a role in empowering orphans through the distribution of 1000 Orphan packages. The distribution of ZIS funds carried out by LAZ Washal is the distribution of ZIS funds in a consumptive form. This distribution is given to mustahiq directly in the form of momentary assistance.
Analisis Penerapan Good Corporate Governance Pada Bank Syariah Indonesia Melalui Penerapan Pedoman Etika Bisnis Islam Dalam Bank Syariah Indonesia KCP Medan Tomang Elok Juliana Nasution; Dela Setia; Subandi Subandi; Ramdanil Fajar
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 5, No 1: 2024
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3597

Abstract

Financial institutions, especially banking, are experiencing rapid development and progress, Islamic banks as one of the sharia-based banks in Indonesia must make every effort to maintain their existence in the community.To maintain its existence, bank syariah KCP medan tomang elok implements Good Corporate Governance as a form of quality improvement and quality of resources and internal company. In its implementation, bank syariah Indonesia KCP medan tomang elok does not forget to remain based on Islamic Business Ethics. Islamic Business Ethics is one of the foundations to sustain the banking business sector. The purpose of this study is (1) to determine the application of Good Corporate Governance applied by Bank syariah Indonesia KCP medan tomang elok. (2) knowing the application of Islamic Business Ethics in Islamic bank KCP medan tomang elok. To obtain these data, researchers used documentation, observation and interviews as data collection methods.The Data obtained were then processed using qualitative descriptive analysis as a result of the study. Bank syariah Indonesia KCP medan tomang elok uses Islamic Business Ethics in implementing good corporate governance so as to avoid its business from internal company problems.

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