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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 6, no 1: 2025" : 18 Documents clear
Analisis Strategi Marketing Mix Dalam Perspektif Syariah Untuk Meningkatkan Penjualan Jasa Dan Produk Rizka Salsabila; Chuzaimah Batubara
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 6, No 1: 2025
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4645

Abstract

The development of modern business requires the use of marketing methods that can help the company grow. Because marketing activities are company activities that are directly related to the wider community (consumers), the success of this activity will greatly affect the development or failure of business activities. One of the fundamental ideas in contemporary marketing is the marketing mix. The marketing mix is a group of tactical marketing tools that can be controlled and combined by the company to obtain the desired response in the target market. Islamic marketing as a concept is actually not much different from the understanding of marketing in the modern world, which is an art and science that leads to the process of generating, delivering, and conveying value to consumers and maintaining sustainable relationships with stakeholders. To further establish a quality plan that can be relied upon to advance the marketing sector in particular and the economy in general, the Marketing Mix strategy will undoubtedly be very interesting if evaluated from a sharia perspective. The approach used in this research is a literature review, which takes information from books and journal articles.
Implementation Of Sharia Management Principles In Islamic Finance Sabrina Nasution; Chuzaimah Batubara
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 6, No 1: 2025
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4641

Abstract

Islamic finance is a rapidly growing field in the world of global finance. This involves developing and implementing financial instruments that comply with sharia principles or Islamic law. These principles include prohibitions against usury (interest), gharar (excessive uncertainty), and maisir (gambling), as well as encouraging social responsibility and transparency in business practices. This study provides a better understanding of the importance of Islamic management in Islamic financial management. The impact of this study is the need for capacity building and increased understanding of sharia governance among stakeholders and regulators. By strengthening sharia governance, sharia financing can continue to grow and contribute significantly to achieving economic development goals according to sharia principles.
Pengaruh Tingkat Manajerial Sumber Daya Insani (SDI) Terhadap Kinerja Karyawan PT. BPRS Al-Wasliyah Medan Suhairi Suhairi; Melisa Lubis; Reni Ilma Sari; Safrina Safitri
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 6, No 1: 2025
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4651

Abstract

The purpose of this study was to determine the effect of human resource development: education and training, non-training activities, promotion and motivation on employee performance at PT. BPRS Al-Wasliyah in Medan. The data analysis used was multiple linear regression analysis to determine the effect of the independent variables (training & education, non-training activities, promotions and motivation) and the dependent variable (employee performance) with a fixed population and sample of 85 employees of PT. BPRS Al-Wasliyah in Medan 2023. Based on simultaneous data analysis, the variables of training and non-training education activities, promotion and motivation have a significant effect on employee performance at PT. Al-Wasliyah in Medan. While partially it is shown that the variables of education and training, promotion and motivation significantly influence the performance of employees at PT. Al-Wasliyah in Medan while non-training activity variables have no effect on worker performance.
Manajemen Inovasi SDM Dalam Era Globalisasi dan Teknologi 4.0: Perspektif dan Peluang Rika Umbaiyani Ritonga; Muhammad Hasan Asy Ary; Yuliana Putri; Suhairi Suhairi
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 6, No 1: 2025
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4642

Abstract

Globalization brings about changes in many areas, particularly in the areas of economy, politics, and technology. Globalization, though, also affects other fields, like human resource management (HRM). This desk study examines the role and influence of strategic management innovation on the preparation of human resources before entering the world of work and business in the midst of the 4.0 revolution in light of the emergence of a new paradigm that recognizes the role of humans as a fact that provides strategic direction and competitive advantage. Businesses and their human resources are dramatically impacted by technology improvements, creating more intense rivalry. Due to technology improvements, businesses must be more inventive and imaginative when it comes to strategic management. Large technology firms keep innovating inside their own structures. This includes their own unique innovation, processes, and goods. Companies that use open innovation strategies might use both internal and external sources of innovation. Alliance tactics may emerge in corporate initiatives to produce various ideas, and companies that pay more attention to innovation management to lessen rivalry are predicted to become more competitive.
Analisis Sektor Basis Dalam Peningkatan Pertumbuhan Ekonomi Di Kabupaten Padang Lawas Utara Muhammad Rizky Siregar; Muhammad Arif; Juliana Nasution
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 6, No 1: 2025
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4662

Abstract

Economic development must focus on the base sector by maximizing existing resources in the regions in order to increase economic growth as seen from the development of the Gross Regional Domestic Product (GRDP). Based on the summary above, the purpose of this research is to maximize the utilization of existing resources in the North Padang Lawas Regency area with the priority to find out how the base sector is utilized and how changes in economic structure can increase regional economic growth in North Padang Lawas Regency by making comparisons with provincial economic conditions a very important reference area to study in depth. This type of research is descriptive qualitative research using secondary and primary data. This study uses 3 analytical tools namely Location Quotien Analysis, Klassen Typology Analysis, and Growth Ratio Model. To which the results of this analysis will be responded to or given statements by related sources to reinforce the results of the analysis. According to the research results, there are 4 (four) sectors which are the base sectors namely; Agriculture, forestry and fishery sectors; Electricity and gas procurement sector; Construction sector; as well as government administration, defense and mandatory social security sectors. Where the base sector here plays an important role in the development of increasing economic growth in North Padang Lawas Regency, because people's income and business fields in this area mostly come from the base sector itself. The base sector is also always present and is a sector that has a positive value in various analytical tools used in this study.
Konsep Manajemen Syariah Dalam Membangun Pola Fikir Generasi Milenial Terhadap Bank Muamalat Nurwani Nasution; Chuzaimah Batubara
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 6, No 1: 2025
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4643

Abstract

In the life of the increasingly advanced millennial generation and intense competition, all parties are required to organize all work systematically with the aim that what has been planned at the beginning can be achieved properly.  Likewise, a company is required to be able to keep up with the times.  All of that can be done well if the company implements good management.  Likewise with sharia-based companies.  The development of the Islamic banking system in Indonesia is carried out within the framework of a dual banking system or dual banking system within the framework of the Indonesian Banking Architecture (API), to present a more complete alternative banking service to the Indonesian people.  Management in Islam is the activity of ordering, organizing and thinking that contains the values of faith and monotheism, structuring a good organization and system in accordance with the Qur'an and sunnah of the Prophet.  The millennial generation or generation Y is widely known as the generation born between 1980 and 2000. The millennial generation is goal-oriented and has a high level of self-confidence and independence.  The millennial generation, which was born along with the development of technology, often has more knowledge about the digital world than its predecessor generations.  Rapidly advancing technological knowledge launched the millennial generation into an era where everything can be accessed easily from various places and by anyone.  This type of research includes field research.  Field research is used by digging up data sourced from locations or field research.  This study uses qualitative methods, qualitative methods are research based on natural object conditions, (as opposed to experiments) where the researcher is the key instrument, data collection techniques are carried out in triangulation (combined), data analysis is qualitative in nature, and the results of the research are more  Emphasize meaning over generalizations.
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 6, No 1: 2025
Publisher : LPPM Universitas Labuhanbatu

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.
Pengelolaan Keuangan Masjid Berbasis Manajemen Keuangan Syariah Nabila Tasya Nurhafifah Manurung; Chuzaimah Batubara
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 6, No 1: 2025
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4639

Abstract

Management-based mosque financial management is an organized and structured approach in managing mosque financial resources effectively and efficiently. This abstract will discuss the importance of good financial management in the context of mosque management, as well as how the application of management principles can improve the financial performance of mosques.This abstract outlines several important aspects of mosque financial management. First, it explains why good financial management is so important for the sustainability and development of mosques. In this context, a mosque is a religious institution that requires funds to meet operational, maintenance, and development projects. Then, this abstract examines relevant management concepts in mosque financial management. This includes setting budgets, cash management, accounting, financial reporting, and oversight. In managing financial mosques, it is important to have a clear budget plan, monitor receipts and expenditures carefully, and report finances transparently to congregations and related parties. Furthermore, this abstract discusses the importance of applying good management principles in mosque financial management. These principles include managing risk, developing sources of income, managing assets, and developing financial policies. By implementing these principles, mosques can optimize the use of available financial resources, reduce financial risks, and ensure long-term growth. Finally, this abstract underscores the importance of effective leadership in mosque financial management.
Sistem Manajemen Syariah Pada Bank Syariah Mandiri Luthfi Lisikmiko; Chuzaimah Batubara
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 6, No 1: 2025
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4644

Abstract

This stuldy aims to analyzel thel sharia managelmelnt systelm implelmelnteld at Bank Syariah Mandiri (BSM) with a foculs on managelrial fulnctions, namelly planning, organizing, implelmelnting, and sulpelrvising (POAC).  This relselarch was condulcteld with thel aim of knowing in delpth aboult thel managelmelnt systelm implelmelnteld in BSM and its belnelfits.This stuldy ulsels a casel stuldy approach by collelcting data throulgh intelrvielws, obselrvation, and analysis of rellateld doculmelnts.  Thel data obtaineld will bel analyzeld delscriptivelly to idelntify thel procelssels and melchanisms that elxist in thel sharia managelmelnt systelm at BSM. Thel relsullts of this stuldy arelelxpelcteld to providel a theloreltical contribultion by elxpanding ulndelrstanding of sharia managelmelnt systelms in thel banking contelxt.  Practically, thel relsullts of this relselarch arelelxpelcteld to bel inpult for Bank Syariah Mandiri in delvelloping a propelr and acculratel managelmelnt systelm, and can belulseld as a relfelrelncel for fulrthelr relselarch.
Perencanaan Manajemen Strategi Dalam Membangun UMKM Menurut Pandangan Islam Indah Pratiwi; Chuzaimah Batubara
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 6, No 1: 2025
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4640

Abstract

SMEs often face limited resources, including capital, labor, and access to information. These limitations can affect the ability of MSMEs to conduct in-depth market analysis, develop long-term strategies, and implement necessary changes. Effective strategic management can assist MSMEs in achieving market differentiation, exploiting local advantages, and optimizing limited resources. MSMEs can also take advantage of their speed and flexibility to respond quickly to market changes, utilize information and communication technology to improve operational efficiency, and build strong relationships with customers and business partners. In addition, MSMEs also need to improve their ability to manage risk, develop strategic partnerships, and improve the quality of their products or services. In conclusion, strategic management is an important element in the success of SMEs. Although MSMEs face unique challenges, they also have opportunities to achieve competitive advantage through effective strategic management. By adopting the right approach and utilizing available resources, MSMEs can face competition successfully, optimize business growth, and make a positive contribution to the local and regional economy.

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