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[Peran Manajemen Sumber Daya Manusia Islami Dalam Pengelolaan Kelembagaan Pada LAZISMU Kota Medan ]]>
<![CDATA[Putri Handayani]]>;
<![CDATA[Alfi Amalia]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 7, No 1: 2026 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v4i1.4484
<![CDATA[This study aims to find out how the implementation, concepts, success factors and the role of human resource management in institutional management at Lazismu Medan City. This research method uses qualitative research methods with field research (field research). This data was obtained from literature studies, interviews and observations. The research results obtained concluded that Lazismu has optimally implemented Islamic human resource management, the implementation of Islamic human resource management is carried out by increasing the potential as well as the Islamicity of employees with the morning breafing program, besides that Lazismu also applies Islamic values by obliging read the Koran and Kultum before starting activities every morning. The role of human resource management is very important and is proven to be able to influence the management of existing human resources. This can be seen from the awards and achievements that are achieved every year. The success factor is the result of good cooperation within the organization, because the existence of human resource management is to manage employees in the workplace so that they can achieve the organization's mission and strengthen the work culture in the institution effectively.]]>
<![CDATA[Konsep Profit Dalam Perspektif Islam ]]>
<![CDATA[Suci Ramadhana]]>;
<![CDATA[Suci Ramadhini]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 7, No 1: 2026 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v4i1.4461
<![CDATA[Profit is also known as profit or Profit. One of the most fundamental aspects of trade is profit, which is obtained through the redistribution of resources. In Islam, there is a lot of emphasis on making money and using resources. In Islam, the concept of profit is based on the principles of love, blessing, sincerity, and accepting existing risks. This study was conducted with the intention to illustrate the concept of “profit†from an Islamic perspective. Qualitative research methods and various secondary sources were used to collect data for the study. Syntactic, semantic and pragmatic analysis all point to the same place in the framework of accounting theory where the concept of profit is located. syntactically, as in the rules that define it; semantically, as in relation to the underlying economic reality; and pragmatically, as in the use of concepts by investors who are aware of their meaning and use them regardless of how they are measured.]]>
<![CDATA[Analisis Pencatatan Dan Pelaporan Keuangan Pada Dinas Pemadam Kebakaran Dan Penyelamatan Kota Padangsidimpuan ]]>
<![CDATA[Adelini Siagian]]>;
<![CDATA[Saparuddin Saparuddin]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 7, No 1: 2026 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v4i1.4509
<![CDATA[The realization of good government in each region requires transparency and openness from the public sector so that the public can control and improve the performance of local governments. This paradigm gives the government the widest possible autonomy but must be balanced with proper regional financial management. APBD stands for “Anggaran Pendapatan dan Belanja Daerah†in Indonesian, which translates to “Regional Government Budget†in English. APBD is a strategic agenda in improving people’s welfare. Not all regions succeed in functioning the APBD properly. The aim of the study was to find out whether the Padangsidimpuan City Fire and Rescue Service had properly recorded or not (according to Permendagri No. 13 of 2006 and PP No. 24 of 2005 concerning Regional Financial Management) as a reference. The research methodology in the author’s research is a qualitative research design that aims to understand the data obtained in the form of notes and financial reports. The types of data used are primary data and secondary data and the data obtained, namely by field research data collection techniques and library research.]]>
<![CDATA[Pengaruh Islamic Branding Dan Islamic Service Quality Terhadap Loyalitas Nasabah Bank Muamalat Indonesia Dengan Customers Satisfaction Sebagai Variabel Intervening ]]>
<![CDATA[Fathur Rahman Baihaki]]>;
<![CDATA[Tri Inda Fadhila Rahma]]>;
<![CDATA[Juliana Nasution]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 7, No 1: 2026 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v4i1.4472
<![CDATA[This study aims to determine the effect of Islamic branding and Islamic service quality on customer loyalty at Bank Muamalat Indonesia with customer satisfaction as an intervening variable. This type of research is a quantitative research with secondary data sources, by distributing research questionnaires to respondents. The data for this research were taken from the answers of the research respondents who in this study were the customers of Bank Muamalat Indonesia who are domiciled in the Panyabungan City area. Processing techniques and data analysis using Descriptive Statistical Analysis, using SmartPLS version 4 software. The results show that the Islamic Branding variable has a direct influence on the Customer Satisfaction variable. Islamic Service Quality has a direct influence on the Customer Satisfaction variable. Islamic Branding has a direct influence on the Loyalty variable. Islamic Service Quality has no direct influence on the Loyalty variable. Customer Satisfaction has no direct effect on the Loyalty variable. Islamic Branding has no effect on Loyalty through Customer Satisfaction. Islamic Service Quality has no influence on Loyalty through Customer Satisfaction.]]>
<![CDATA[Konsep Produksi Dalam Ekonomi Islam ]]>
<![CDATA[Dwi Anggraini]]>;
<![CDATA[Zhafirah Salsabila]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 7, No 1: 2026 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v4i1.4493
<![CDATA[Production is one of the important things in economic activity. The purpose of production is to provide goods and services that can provide maximum benefits for consumers to meet their needs and to full fill the facilities of social activities and worship of God. Even though the main purpose of producing is to provide benefits and gain a lot of profit, Islam does not prohibit it as long as it is within the goals and Islamic law. In Islam, carrying out production activities must be based on Islamic values, namely, they must not conflict with religion, soul, reason, and things that can lead to harm. Production priority must be in accordance with priority needs, namely dharuriyyat, hajyiyat and tahsiniyat.]]>
<![CDATA[Faktor-Faktor Yang Menyebabkan Masyarakat Non Muslim Menjadi Nasabah di PT. Bank Syariah Indonesia KCP Medan Marelan ]]>
<![CDATA[Aswan Nawawi Harahap]]>;
<![CDATA[Atika Atika]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 7, No 1: 2026 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v4i1.4463
<![CDATA[Non-Muslim community services in the Marelan area are currently one of the best services provided by banks to support banking operations to be more effective and efficient. The aim is to facilitate the performance of bank service products, so as to increase customers based on the number of Bank Syariah Indonesia customers who use Junior Savings reaching around 50%. Responding to this, Bank Syariah Indonesia is trying to improve and maintain the quality of services provided to attract customers. The problem in this study is what the Bank's strategy is that is an obstacle in improving the quality of Junior Savings services. The purpose of this research is to find out the strategy of Bank Syariah Indonesia in improving service quality and to find out what are the constraints of Bank Syariah Indonesia in improving the quality of junior savings services and to find out what are the solutions for Bank Syariah Indonesia in facing obstacles to improving the quality of junior savings services. Banking. The method used in this study is a field study, this method is used to determine the extent to which the suitability between the theory used and the actual state of the object under study. In this field research using interviews and observation. And the type of research used is descriptive qualitative research as a whole. It can be concluded from this research that Bank Syariah Indonesia's strategy is to improve service quality, namely launching "Bank Syariah Indonesia's New Savings".]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Minat Berinvestasi Di Reksa Dana Pasar Modal ]]>
<![CDATA[Ajengesti Latifah Sabrinasyah]]>;
<![CDATA[Ana Pahira Sipahutar]]>;
<![CDATA[Dimas Pratama]]>;
<![CDATA[Rani Febrianti Siagian]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 7, No 1: 2026 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v4i1.4520
<![CDATA[Interest in investing is still minimal because not many people have started investing because there is still a stigma that starting an investment requires large capital and difficult procedures.However, this can change if someone already has an interest in investing, individuals who are interested in investing will prepare themselves as well as possible even though they have limited capital and resources.People who have insight into finance should be moreinterested in investing because they already know what investment decisions to makewhat they will take and have confidence in successfully managing the investmentthe. People can start to invest in some of the wrong sectorsone in the capital market. investment interest among the public is quite high, but not a few from the community arediscouraged whenin his environment, there are many factors that influence why this is soSome of them happened, namely the lack of investment knowledge of the remaining pocket moneywhich can be used for investment and investment education that is stilllimited. This study discusses influencepocket money on public interest in investing. And the influence of education on people's interest in investing.]]>
<![CDATA[Analisis Perbandingan Tarif Jasa Rawat Inap dengan Menggunakan Traditional Costing System dan Activity Based Costing System (Studi Kasus Pada RSU Mitra Medika Amplas Medan) ]]>
<![CDATA[Nurhidayah Nurhidayah]]>;
<![CDATA[Saparuddin Siregar]]>;
<![CDATA[Wahyu Syarvina]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 7, No 1: 2026 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v4i1.4475
<![CDATA[This study aims to find out how to determine inpatient service rates using traditional costing systems and activity-based costing at Mitra MedikaAmplas Public Hospital, how to compare the results of calculating inpatient service rates using traditional costing systems and activity-based costing. The object of this research is RSU Mitra Medika Amplas. This study uses qualitative methods with comparative studies, data collection techniques by means of observation and interviews. The types of data used are primary data and secondary data which are cost data for 2020. The results of this study indicate that the application of the traditional costing system in determining inpatient service rates produces distorted cost information. Calculation errors can be minimized by implementing an activity-based costing system. There are differences in the results of calculations using the traditional costing system and the activity-based costing method, where the results of calculations using activity-based costing are cheaper than the results of calculations using the traditional costing system.]]>
<![CDATA[Analisis Akuntabilitas Pengelolaan Keuangan Masjid Melalui Pendekatan Fenomenologi (Studi Kasus Pada 3 Masjid Di Kota Medan) ]]>
<![CDATA[Dhea Natasya S]]>;
<![CDATA[Tri Inda Fadhila Rahma]]>;
<![CDATA[Nur Fadhilah Ahmad Hasibuan]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 7, No 1: 2026 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v4i1.4496
<![CDATA[This study aims to analyze accountability in financial management implemented in 3 mosques in Medan City, namely the Al-Jihad Mosque in Medan Baru, the Abidin Mosque in Medan Maimun and the Great Miftahul Iman Mosque in Medan Denai. This research is a qualitative research using a phenomenological approach. The techniques used in data collection were observation, interviews and documents by looking directly at the financial reports presented by mosque administrators. The results of this study indicate that the financial manager of the Al-Jihad Medan Baru mosque makes two types of financial reports, namely simple financial reports in the form of recording receipts and disbursements of cash funds and financial reports in accordance with ISAK 35. The financial manager of the Abidin Medan Maimun mosque makes financial reports that are not in accordance with ISAK 35 by making simple reports in the form of mosque cash receipts and disbursements and the financial manager of the Raya Miftahul Iman Medan Denai mosque also only makes simple records in making mosque financial reports. Reporting as a form of accountability is carried out by the manager before carrying out Friday prayers, but the manager only mentions the amount of income and expenses and the manager presents detailed financial reports to the mosque's mading.]]>
<![CDATA[Analisis Proses Produksi Jasa Laundry Sesuai Syari’at Islam (Studi Kasus Jasa Laundry Fachry Rizki Jalan Kemenangan Kota Medan) ]]>
<![CDATA[Rima Umami Hasibuan]]>;
<![CDATA[Rizqi Sahdila]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 7, No 1: 2026 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v4i1.4464
<![CDATA[As we know, now there have been many growing businesses that are produced at home, such as laundry businesses, and the progress of laundry businesses now that adhere to a sharia-based system. Where the writing is made by researchers will examine the laundry business that claims its business uses the concept of Sharia in the city of Medan. This study aims to see and examine the production process of sharia-based Laundry services are in accordance with the teachings of Islam by using the method of thaharah and in accordance with Sharia labels on laundry services that they claim. The results will show that the laundry is using a method of purifying clothes in accordance with Islamic law by using the method of thaharah in accordance with the level of Sharia in his business. And here the researchers examined the products offered from this laundry Service, and the systematic organization of laundry services Fachry Rizki. And examine the feedback and most of these laundry customers come from among which. The result is that most customers come from workers who do not have much free time, and male students who are lazy to wash their own clothes.]]>
