Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)
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.
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<![CDATA[Pengaruh Kompetensi Pengguna, Teknologi Informasi Dan Implementasi SIPD Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kota Langsa ]]>
<![CDATA[Devia Yulianda]]>;
<![CDATA[Nasrul Kahfi Lubis]]>;
<![CDATA[Iqlima Azhar]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 5, No 2: 2024 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v3i2.3579
<![CDATA[The purpose of this study is to determine the effect of user competence, information technology and SIPD implementation on the quality of Langsa City government financial reports. The sample in this research is 60 respondents. Methods of data analysis using multiple linear regression analysis, t test, F test, and analysis of the coefficient of determination. The regression equation in this study is Y = 3.270 +0.197X1 + 0.157 X2 + 0.588X3. User competence has a positive and significant effect on the quality of the Langsa Municipal government's financial reports, where the t test obtains a sig t value. 0.027 <0.05. Information technology has a positive and significant effect on the quality of the Langsa Municipal government's financial reports, where the t test obtains a sig t value. 0.035 <0.05. The implementation of SIPD has a positive and significant effect on the quality of the financial reports of the Langsa City government, where the t test obtains a sig t value. 0.022 <0.05. User competence, information technology and SIPD implementation simultaneously have a positive and significant effect on the quality of the Langsa Municipal government's financial reports, where the F test obtained a sig F value. 0.000 < 0.05. From the test of the coefficient of determination it is known that user competence, information technology and SIPD implementation affect the quality of the Langsa Municipal government's financial reports by 51.7%, while the remaining 48.3% is influenced by other variables outside this research model.]]>
<![CDATA[Pengaruh Penanaman Modal Dalam Negeri (PMDN) Dan Penanaman Modal Asing (PMA) Terhadap Produk Domestik Regional Bruto Di Provinsi Sumatera Utara Tahun 2010-2020 ]]>
<![CDATA[Yuni Sartika Br Manalu]]>;
<![CDATA[Dea Novika]]>;
<![CDATA[Rettyani Ganumba]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 5, No 2: 2024 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v3i2.3518
<![CDATA[One of the important benchmarks in determining the success of economic development is economic growth that describes a real impact of development policies implemented, an indicator commonly used to measure the economic growth of a region is the Gross Regional Domestic Product (GRDP). The greater domestic investment such as investment is expected to encourage the growth of the private sector and households in allocating resources in an area. The existence of external sources of funds (foreign capital) can be utilized by developing countries as a basis for accelerating investment and economic growth. The purpose of this study is to determine the effect of domestic and foreign investment on GDP of North Sumatra. In this study using the type of secondary data, which is quantitative in the form of time series data (time series data). The data needed is data on domestic investment (PMDN), Foreign Investment (PMA), Gross Regional Domestic Product (GRDP) in North Sumatra in 2010-2020. The results of this study indicate that the PMDN has a positive and significant effect on the GDP of North Sumatra. Similarly, the variable PMA can be concluded also that PMA has a positive and significant effect on GDP in North Sumatra.]]>
<![CDATA[Implementasi Akad Murabahah Pembiayaan Kendaraan Bermotor Pada Bank BTN Syariah KC Medan ]]>
<![CDATA[Isnan Maulidin Pohan]]>;
<![CDATA[Sri Sudiarti]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 5, No 2: 2024 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v3i2.3547
<![CDATA[The purpose of this study was to determine the implementation of the murabahah contract for motor vehicle financing at Bank BTN Syariah Medan branch office. This research is a qualitative research using field research, namely research where the data source is obtained directly in the field. Based on the research conducted, it is concluded that the implementation of the murabaha contract at Bank BTN Syariah KC Medan is slightly different from the implementation that has been determined by the Fatwa of the National Sharia Council (DSN) No.04/DSN-MUI/IV/2000. The difference is in the additional contract in the form of a wakalah contract. This action is taken to minimize risk, because if the bank directly determines the item the customer wants, the risk is a specification mismatch between the item and what the customer wants.]]>
<![CDATA[Analisis Kinerja APBD Berdasarkan Rasio Pertumbuhan Pemerintah Kota Medan ]]>
<![CDATA[Ananda Febriyanti]]>;
<![CDATA[Ainun Syifa]]>;
<![CDATA[Diki Chandra]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 5, No 2: 2024 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v3i2.3517
<![CDATA[Regional financial management is entirely in the hands of local governments. The APBD describes the ability of local governments to manage their finances. This research is a descriptive research that aims to determine the independence and regional financial performance of the city of Medan in terms of growth ratio analysis in the APBD. The results of the study show the financial performance of the Medan City Government in 2015-2021. Where the highest PAD Growth ratio occurred in 2017 which was -26.3% and the lowest occurred in 2020 which was -17.49%. Meanwhile, the highest Regional Revenue Growth in Medan City occurred in 2019, namely -29.74% and the lowest revenue growth occurred in 2020, namely -25.31%. For Regional Expenditure itself, the highest occurred in 2019, namely -20% and the lowest Regional Expenditure growth occurred in 2020, namely -21%. The Growth Ratio from period 2015 to period 2021 is still fluctuating.]]>
<![CDATA[Peranan BPR Syariah Alwashliyah Dalam Meningkatkan Bisnis UMKM Melalui Pembiayaan Murabahah ]]>
<![CDATA[Wiwin Khairany Simanjuntak]]>;
<![CDATA[Ahmad Amin Dalimunte]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 5, No 2: 2024 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v3i2.3550
<![CDATA[This study intends to decide the job of BPR Syariah in further developing MSMEs in Medan City. This kind of exploration is engaging subjective. The subjects in this study were the gatherings who were utilized as witnesses in a review. There are two witnesses who go about as sources in this review, to be specific the functional head of PT. BPRS Al-Washliyah upwards of 1 individual and staff of the Murabahah Financing Division of PT. BPRS Al-Washliyah upwards of 2 individuals. The procedure for gathering information was finished by utilizing a meeting test as questions connected with the exploration. The outcomes showed that the extent of the biggest number of clients was in June 2018 as numerous as 12%. While the most minimal level of the quantity of clients was in February 2018 which was just 6%, the all out income from murabahah funding items got from 2014 to 2018 expanded and was straightforwardly relative to the expansion in the quantity of clients from 2014 to 2018. This makes the job of BPRS progressively significant in the MSME area. BPRS Al-Washliyah obliges local area organizations beginning at the miniature level. With every one of the upsides of the standards did, the Medan City MSME entertainers proceed to create and develop quickly. Simultaneously adding the presence of BPRS Al-Washliyah in fostering the local area's economy.]]>
<![CDATA[Analisis Kinerja Keuangan Pemerintah Daerah Provinsi Sumatera Utara Periode 2016-2019 ]]>
<![CDATA[Debby Renita Siregar]]>;
<![CDATA[Rodeardo Purwana Saragih]]>;
<![CDATA[Romanti Efrika Banjarnahor]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 5, No 2: 2024 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v3i2.3519
<![CDATA[This study aims to analyze the Financial Performance of the Regional Government of North Sumatra Province for the 2016-2019 Period. In this study, the type of data used is secondary data. This secondary data source was taken from the North Sumatra Central Statistics Agency (BPS), namely data from the North Sumatra Government Revenue Realization Report for the 2016-2019 period. Analysis of the Financial Performance of the North Sumatra Provincial Government is Measured Based on the Ratio of Independence, Regional Financial Effectiveness, Regional Financial Dependence and Fiscal Decentralization which are Measuring Instruments of Regional Financial Capacity. The results of calculating the regional financial independence ratio for North Sumatra Province during the 2016-2019 period showed an average high figure of 81.62%. The results of calculating the regional financial dependency ratio for North Sumatra Province during the 2016-2019 period on average show a very low figure of 0.13. The calculation results for the fiscal decentralization ratio for North Sumatra Province during the 2016-2019 period show an average low figure of 0.11. Thus, North Sumatra Province has not been fully able to independently finance its annual budget needs. The results of calculating the regional financial effectiveness ratio for North Sumatra Province during the 2016-2019 period on average show effective numbers in carrying out regional autonomy.]]>
<![CDATA[Manajemen Rehabilitasi Rawat Jalan Penyalahgunaan Narkoba BNNP Sumut ]]>
<![CDATA[Windy Septia]]>;
<![CDATA[Sri Lestari]]>;
<![CDATA[Annio Indah Lestari Nasution]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 5, No 2: 2024 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v3i2.3565
<![CDATA[The purpose of this study: First, to regulate outpatient rehabilitation of drug abuse and the influence of crime rates in Indonesia at the National Narcotics Agency of North Sumatra Province. Second, to carry out the process of planning and monitoring patients who use narcotics at the National Narcotics Agency of North Sumatra Province. This type of research is a qualitative approach, which uses interviews and observations conducted by seeking and collecting data related to the management of outpatient rehabilitation. The results of the study concluded to move patients to reduce the use of rehabilitated narcotics.]]>
<![CDATA[Analisis Kinerja Pengelolaan Keuangan Daerah Pada Kabupaten Labuhan Batu Utara 2016 – 2020 ]]>
<![CDATA[Fitria Fitria]]>;
<![CDATA[Gabriel Adi Putra Tampubolon]]>;
<![CDATA[Putri Aulina]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 5, No 2: 2024 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v3i2.3520
<![CDATA[This research is to determine the Regional Management Performance of North Labuhan Batu by using the Regional Financial Management performance. This research is a descriptive research through secondary data. Data Analysis by calculating Regional Financial Performance. The results of this study indicate that 1) The performance level of Regional Financial Management in Labura Regency ranges from 44.23% - 72.57%. including the Medium category, 2) The effectiveness ratio ranges from 111.63% - 107.84% in general it is very effective. The implications of this research for institutions (Labuhan Batu Utara District Government) as policy makers are expected to increase local revenue by maximizing the potential that exists in the region.]]>
<![CDATA[Analisis Pengembangan Asuransi Syariah Pada PT. Sunlife Financial Cabang Kota Medan ]]>
<![CDATA[Faradila Permata Azmi]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 5, No 2: 2024 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v3i2.3585
<![CDATA[The study, entitled "Analysis development Strategy Of Sharia Insurance Sunlife Financial at Medan ", aims to find out the development of Sunlife Financial Islamic insurance in Medan City and the strategy for developing the Syari'ah Sunife Financial insurance in Medan City. This study uses a non-experimental quantitative descriptive approach. Data collection techniques by interview and documentation. Data analysis using SWOT analysis. Based on the research results, it is known that the potential of PT. In terms of strength, the Medan branch of Syari'ah Sunlife Financial Insurance is the principle of non-usury, the network is online, the general takaful is full of sharia, the brand is stronger as sharia insurance than other sharia insurance companies, the policy is quickly completed and the claims service is served well. Opportunities are that the majority of Medan residents are Muslim, sharia banking is growing and advances in technology (internet). Constraints owned by PT. In terms of weaknesses, the Medan branch of Syari'ah Sunlife Financial Insurance is that the market share of Islamic insurance in Medan is still low and quality human resources are still limited. Threats are the amount of competition in the insurance industry, then a lack of public understanding of the capital regulation syari'ah insurance. Strategies that can be implemented or utilized by PT.Sunlife Financial Medan City branch is a strategy of Strengths Opportunities. The strategy is to optimize the coverage area with agent support, increase and maintain cooperation with the syari'ah banking industry and increase flexibility in the claim processing mechanism.]]>
<![CDATA[Analisis Pengaruh Pajak Daerah dan Retribusi Daerah Terhadap Peningkatan Pendapatan Asli Daerah Sumatera Utara Tahun 2016-2021 ]]>
<![CDATA[Jhoni Laris Simbolon]]>;
<![CDATA[Khairul Syabirin Daulay]]>;
<![CDATA[Sarah Claudya Nainggolan]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 5, No 2: 2024 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v3i2.3522
<![CDATA[This study aims to determine the effect of local taxes and levies terhadapa local revenue in North Sumatra.Population in this study is the overall data on local taxes, levies, and local revenue in North Sumatra. The research sample is data on local taxes, levies, and local revenue in North Sumatra from 2016 to 2021 for seven years. The data collection technique is documentation.Data analysis was performed by multiple linear regression analysis, the data obtained were classified, tabulated and processed using Eviews version 12.The results showed that local tax variables significantly affect the local revenue in North Sumatra, while the variable retribution does not have a significant effect on local revenue in North Sumatra.]]>
