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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 2: 2025" : 18 Documents clear
Representasi Nilai Toleransi Antar Umat Beragama Dalam Film “My Name Is Khan” Karya Karan Johar (Analisis Semiotika Charles Sanders Pierce) Ariqqa Ariqqa; Ahmad Tamrin Sikumbang; Suheri Harahap
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 6, No 2: 2025
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4538

Abstract

This study aims to determine the representation of the value of inter-religious tolerance in the film My Name Is Khan. The method used in this study is a semiotic analysis method that is descriptive. Where in this study using semiotic analysis from Charles Sanders Pierce. The object of this study is every scene that contains the value of tolerance between religious people.The results of this study show that the film "My Name Is Khan" contains the value of inter-religious tolerance in the form of respecting the beliefs of others, as in one scene where Muslims donate to the family of PMK who died. Giving freedom or independence, as in the scene where Rizwan tries to explain to people the understanding that he is not a terrorist. And mutual understanding, as in the scene where Muslims come to Georgia to help Christians affected by the great flood.
Analisis Peranan Pasar Modal Dalam Mendukung Kebijakan Pemulihan Ekonomi Nasional Pasca Pandemi Covid 19 Nadya Namora Hutabarat; Balqis Mawaddah Lubis; Vina Adelia; Akmal Pradana Nasution
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 6, No 2: 2025
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4521

Abstract

The Covid-19 pandemic has greatly affected the economy throughout the world, including our country Indonesia. This condition also affects the sustainability of investment in the capital market. Many issuers sell their shares at a low value, reducing investor confidence in the capital market. Under these conditions, it is necessary to issue policies so that the Indonesian economy does not deteriorate. This research was conducted to determine the impact of the Covid -19 pandemic on the capital market and what policy regulations have been rolled out by the government and the Financial Services Authority.This research method uses various research studies of literature, namely the study of the form of research literature both in scientific journals, books, media articles, and statistical data. Literary research is a series of activities related to the collection, reading and recording and processing of library data. The research results obtained that the covid 19 pandemic had an impact on the Indonesian capital market which experienced a decline. The phenomenon of the covid-19 pandemic causes uncertainty in the future. This problem has a further impact on the decline in investment, social problems such as increasing unemployment and crime rates. This is of course not easy for every country to adopt policies to overcome the health crisis and economic recovery policies at the same time (Darmastuti et al. 2021).
Analisis Rasio Likuiditas Perusahaan Daerah Air Minum (PDAM) Tirtasari Kota Binjai Dita Saharani; Saparuddin Saparuddin
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 6, No 2: 2025
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4526

Abstract

This study aims to determine the financial performance of PDAM Tirtasari Binjai using a liquidity ratio approach. This type of research is quantitative, which is a method of comparing company ratios from year to year which includes current ratios and fast ratios. The results of the company's liquidity analysis from 2015 to 2017, in general, can be said that the company's performance is not good enough. It can be seen from the fluctuations in the Current Ratio and Quick Ratio achieved by the company. The company's liquidity decreased due to short-term debt increasing greater than current assets. This is due to the company's bank loan maturing in December 2015 which resulted in the results of the current ratio analysis and the ratio fluctuating quickly. 
Analisis Penyebab Tunggakan Pembayaran Rekening Air Pelanggan pada Perusahaan Daerah Air Minum (PDAM) Tirta Sari Binjai Mutiara Mutiara; Saparuddin Siregar
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 6, No 2: 2025
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4568

Abstract

PDAM Tirta Sari Binjai is a company engaged in the provision and service of clean water for the people of Binjai and its surroundings. PDAM Tirta Sari Binjai's operations finance itself from PDAM Tirta Sari's revenue for customers who use PDAM Tirta Sari's services. However, the revenue received by PDAM Tirta Sari is not optimal due to the high level of customer arrears at PDAM Tirta Sari Binjai. The purpose of this study is to find out what factors can cause arrears in customer water payments at the Tirta Sari Binjai Regional Drinking Water Company (PDAM). This study uses a descriptive method with a qualitative approach. This research was also conducted through interviews/interviews, observation and analysis of documents when conducting research. The results showed that the factors that led to arrears were: 1) The customer's water meter was buried, 2) The door or fence of the customer's house was locked, 3) The customer's water was small or completely turned off, 4) Notification of arrears was not delivered by the officer, 5 ) The habit of customers to delay payments, 6) Lack of officers to make terminations, 7) Per capita income of customers has decreased due to the covid-19 pandemic.
Analisis Penyajian PSAK 101 Pada Laporan Keuangan PT. BPRS Al Washliyah Riska Dwi Sari; Eva Afrilisa Sitorus; Nisah Handayani
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 6, No 2: 2025
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4600

Abstract

The problem that occurs in this study is how a PSAk 101 made in a financial statement of PT. SRB to WASHLIYAH. The purpose of this study is to see how many banks that meet the PSAK 103 report in the presentation of the financial statements of PT. SRB TO WASHLIYAH. This study includes an example of a field study using qualitative methods. Which means that this study was conducted by conducting an analysis related to the submission of financial statements from PT. SRB AL WASHLIYAH and PSAK 101, by correlating Islamic financial reporting. Used to make this report is a secondary data source that beruapa financial transaction data that has been provided by PT. SRB TO WASLIYAH. This study itself shows a result that PT BPRS Al WASHLIYAH does not fully disclose PSAK 101 in the financial statements because PT. there are still differences in the presentation of the financial statements of SRB Al WASHLIYAH between the financial statements of PT.SRB AL WASHLIYAH and PSAK 101 regarding the intermediary reporting of a Sharia financial report which for example is PT.SRB Al WASHLIYAH has not disclosed Murabaha's marginal profit on beracana or notes to the financial statements, but we can know from the daily Balance Sheet report that PT.SRB prepares PSAK 101 situation, to make a Sharia financial report.
Analisis Penerapan Isak 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nirlaba (Studi Kasus Pada Yayasan Perguruan Darul Aman Kota Medan) Tessa Anggraini; Muhammad Yafiz; Rahmat Daim Harahap
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 6, No 2: 2025
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4544

Abstract

This study aims to apply the ISAK 35 concept regarding the Presentation of Financial Statements of Non-Profit-Oriented Entities at the Darul Aman College Foundation, Medan City. The concept of ISAK 35 is to allow non-profit-oriented entities to adjust the descriptions used for several items contained in the financial statements and the financial statements themselves include statements of financial position, statements of comprehensive income, statements of changes in net assets, statements of cash flows, and notes to financial statements. At the Darul Aman College Foundation, Medan City has not implemented or made financial reports in accordance with this concept. The purpose of this study is to find out how the presentation of financial statements at the Darul Aman College Foundation is in accordance with the ISAK 35 concept and to find out the benefits of financial statements that have used ISAK 35 for the Darul Aman Education Foundation.
Peningkatan Kualitas Sumber Daya Insani Pada Lembaga Keuangan Syariah Suhairi Suhairi; Risma Haryani Siregar; Yola Aprilia Sibagariang; Yulita Astri; Yulpida Sari Lubis
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 6, No 2: 2025
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4601

Abstract

The purpose of this study is to explain how to improve the quality of Human Resource Management (SDI) in Sharia financial institutions. The Islamic economy in Indonesia today has undergone substantial development. Unfortunately, the development of these is not balanced by the qualified human resources. Human Resources power is one of the problems faced by the Institute of Sharia recurrence.Using an approach using the literature review approach, which the author is looking for relevant discussion used with study taken from several related articles with human resources management (human).From the results of the can be inferred that to improve the quality managementmen human resources (human) on Sharia financial institutions required training, development, and education on things that relate to the source of human power (human) that is enforced in Sharia institutions and the enactment of certification because if there is no shows the lapse of birth in the field that leads to compete in the era of globalization.
Analisis Perkembangan Pasar Uang Antar Bank Syariah (Studi Literatur) Eva Afrilisa Sitorus; Riska Dwi Sari; Nurul Utami Situmorang; Nuraini Nuraini; Muhammad Ikhsan Harahap
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 6, No 2: 2025
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4545

Abstract

This study is to analyze the development of the Islamic interbank money market. This study was examined qualitatively by using literaturreview which discusses the development of the Islamic interbank money market. Then the article is analyzed using the content analysis. The results show that the coefficient R2 (R Squared) of 0.923063 states that the variables of minimum mandatory current account, current account balance, third party funds, and secondary reserve are able to explain the variation of the interbank money market by 92.30% while the remaining 7.70% is explained by other factors outside the model.This is based on several studies on the development of the Islamic interbank money market.
Peran Surat Berharga Syariah Negara (SBSN) Dalam Pertumbuhan Ekonomi Indonesia Rahma Sari Zain; Safitri Winarsih; Nurul Utami Situmorang
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 6, No 2: 2025
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4604

Abstract

Given that it has the highest economic growth rate and highest concentration of Muslims anywhere in the world, Indonesia is an ideal location for the development of the Islamic economy. The primary source of funding is the issuance of Sukuk, or Sharia Securities. Due to the availability of sukuk, the government is better able to finance its budget deficit. The cost of debt can be decreased by the government. This study's objectives are to ascertain 1) how sukuk have evolved in Indonesia and 2) how sukuk have contributed to the economic development of the nation. Both qualitative research techniques and literary analysis tools are used in this study. Secondary data is information that was used in this study and comes from previously published articles or other works. The following are the study's findings: 1) Indonesia's government has made retail sukuk (SR) accessible, particularly SR 001-SR 013. According to the APBN's plans, the country issues a growing number of sukuk from one year to the next. 2) The role that the state sukuk plays is very advantageous, including financing project development, promoting the expansion of Islamic financial markets, setting up branches there, developing new investment instruments, and using public funds.
Analisis Pemanfaatan Bank Sampah Untuk Meningkatkan Nilai Jual Dan Nilai Tambah Pada Masyarakat Dengan Pendekatan Sircular Economy (3R) Di Kota Medan Ditinjau Dalam Konsep Ekonomi Islam Shyella Putri Mandasari; Sri Ramadhani; Mawaddah Irham
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 6, No 2: 2025
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4558

Abstract

Currently the use of waste banks with a circular economy (3R) approach provides recycling-based business opportunities to increase employment opportunities, investment, economic growth and increase regional income. The purpose of this research is to find out the potential added value of waste bank management using circular economy (3R) and to find out the benefits and constraints of the Anyelir Ampah Bank and the New Normal Main Garbage Bank and to find out economic added value in the concept of Islamic economics. This research method uses descriptive qualitative research. The research data used are primary and secondary data obtained from the Carnation Garbage Bank and the New Normal Main Garbage Bank. Data collection techniques used observation, interviews and documentation and data analysis techniques were carried out by collecting data, data reduction, data presentation and drawing conclusions. The results of this study indicate that the added economic value of waste bank management with a circular economy (3R) is still low, public awareness in managing waste is still very concerning, limited manpower to socialize about the waste bank program to the community is still not optimal, and marketing handicraft products still simple. The benefits that can be felt by managing a waste bank are financial ability and a clean environment. the benefits obtained are from an environmental perspective, namely the environment will be clean, from an economic perspective, it can increase income a little, from an educational perspective, it can provide knowledge to the whole community about the importance of saving waste, from a government perspective, it can help reduce landfill waste in the city of Medan. . The obstacles in the Carnation Garbage Bank and the New Normal Waste Bank range from operational costs, inadequate land and production equipment, to education and outreach efforts to the community. The added value in the concept of Islamic economics with waste management is the added value of the waste management process which according to Islam is permissible and lawful.

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