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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 263 Documents
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THE EFFECT OF OWNERSHIP STRUCTURE, COMPANY SIZES AND CORPORATE CHARACTERISTICS OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES IN COMPANIES MANUFACTURE LISTED IN INDONESIA STOCK EXCHANGE Mulya Rafika
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 1: EBMA 2020
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v1i1.1899

Abstract

Corporate Social Responsibility (CSR) is a concept in an organization or company which has various responsibilities towards employees, shareholders, consumers, society, and the surrounding environment. Therefore CSR is very closely related to sustainable development that companies are required not only to concentrate on profits, but also to consider all production risks which may occur to the environment and surrounding communities at short and long term. The purpose of this study was to determine whether the ownership structure,the size of company and the characteristics of company influence the disclosure of corporate social responsibility in manufacturing companies listed on the Indonesia Stock Exchange. The population in this study was 17 companies during the 2014-2016 period so that it became 51 research data using purposive sampling. The analysis technique used is multiple linear regression. The results showed that ownership structure has a negative and a significant influence on corporate social responsibility, the size of the company has a significant positive influence on corporate social responsibility has a significant positive influence on corporate social responsibility and the characteristics of the company have a positive and insignificant influence on corporate social responsibility.
ANALISIS PENGARUH KEMAMPUAN KERJA DAN PENGALAMAN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. PRUDENTIAL LIFE ASSURANCE RANTAUPRAPAT Sinaga Simanjorang, Elida Florentina
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 2: Desember 2020
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v1i2.1978

Abstract

This study aims to analyze the effect of work ability and work experience on employee job satisfaction at PT. Prudential Life Assurance Rantauprapat. The subjects of this study were employees of PT. Prudential Life Assurance Rantauprapat with a population of 40 people. The sampling technique used was total sampling, in which the entire population was the research sample. The data collection technique was done by using questionnaires, interviews and observations. The data analysis technique used is multiple linear regression and hypothesis testing (t-test and F test). The results of this study obtained the regression equation Y = 1.677 + 0.633 X1 + 0.311 X2 + e. The results of the t-test show that partially work ability has a positive and significant effect on job satisfaction with a tcount of 4.822> t table 1.687 with a significant value of 0.00 <0.05, likewise partially work experience has a positive and significant effect on job satisfaction. tcount 2.189> ttable 1.687 with a significant value of 0.035 <0.05. R2 test results show the value of Adjusted R Square = 0.882. This value shows that 88.2% of job satisfaction is influenced by the variables of work ability and work experience, while the remaining 11.8% is explained by other factors that are not discussed in this study.
PENGARUH DISIPLIN KERJA DAN BEBAN KERJA TERHADAP KINERJA PEGAWAI PADA DINAS PERTANIAN KABUPATEN LABUHANBATU UTARA Yuniman Zebua
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 1: EBMA 2020
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v1i1.1904

Abstract

This research was conducted to determine the effect of work discipline and workload on employee performance at the North Labuhanbatu regency of Agriculture. The method used in data collection in this study is through a questionnaire method using total sampling method to determine the respondent's response to each variable. While the data analysis technique used is multiple linear regression and hypothesis testing using the t test to test the partial regression coefficient and the F test to test simultaneously. In this study, the regression equation Y = 1,772+ 0.237X1 + 0.422X2 was obtained. The results of this study indicate that the variables of Work Discipline and Workload either partially or simultaneously have a positive and significant effect on employee performance. Judging from the test results the coefficient of determination ((R2) shows the magnitude of the contribution of the influence of the independent variables on the dependent variable, the results show the value of R2 = 0.434 which means that 43.4% of employee performance is influenced by Work Discipline and Workload while the rest is 56.6%. influenced by other variables not studied.
PENGARUH KESEJAHTERAAN DAN DESAIN PEKERJAAN TERHADAP KEPUASAN KERJA PADA PT. PERKEBUNAN NUSANTERA III (PERSERO) PKS TORGAMBA KABUPATEN LABUHANBATU SELATAN Hasibuan, Desmawaty; Martho Hendry, Raja Saul
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 1: 2020
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v1i1.1894

Abstract

This study aims to analyze the effect of welfare and job design on employee job satisfaction at PT.Perkebunan Nusantara III (Persero) PKS Torgamba, Labuhanbatu Selatan Regency. The data collection methods in this study are questionnaires, interviews, documentation and observation. The sampling technique used is probability sampling technique. The population which is the object of this research is the employees of PT. Perkebunan Nusantara III (Persero) PKS Torgamba, South Labuhanbatu Regency, totaling 55 people. Hypothesis testing is done by multiple linear regression analysis through the SPSS 20.0 for windows program. Based on the results of the study with a significance level of 5%, the conclusion is that the tcount for the Welfare variable is 5.733, the worker design is 5.926. Based on the criteria that if the value of tcount> ttable); namely (5,733> 1,674, (5,926> 1,674) so it can be concluded that partially the Welfare variable has a positive and significant effect on Job Satisfaction, Employee Design has a positive and significant effect on Job Satisfaction of Employees of PT Perkebunan Nusantara III (Persero) PKS Torgamba, South Labuhanbatu Regency.
STRATEGI PEMBANGUNAN DAERAH DALAM MENINGKATKAN MUTU SUMBER DAYA ALAM DAN SUMBER DAYA MANUSIA Nasution, Ade Parlaungan
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 2: Desember 2020
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v1i1.1618

Abstract

The implementation of regional development requires accurate planning so that it is hoped that regional governments can evaluate the development strategies they are doing. In line with the rapid pace of development in the regions, data and development indicators are needed in accordance with predetermined development plans and strategies. Natural resources are important assets in driving the wheels of development in an area. The aspect of utilizing natural resources is a very strategic matter in determining the amount of revenue or the level of its contribution in the formation of regional development capital. Management of natural resources in the perspective of Regional Autonomy is basically the power sharing of the authority for managing natural resources between the Government and Provinces and Regencies / Cities. In addition, the quality of human resources is an important component in every move of a regional development strategy. High-quality human resources can accelerate regional development. In order to become a formidable human resource, the population must have sufficient quality so that it can become an effective development capital. Without an increase in quality, the large population will cause various problems and become a burden for development. Development efforts through a planned regional development strategy can produce the expected achievement of development goals. Appropriate planning in accordance with the conditions in an area is an absolute requirement for regional development efforts. In addition, collaboration with the principle of partnership between government and society is an important aspect that needs to be considered in implementing development strategies area.
PENGARUH NET PROFIT MARGIN, DER DAN ROE TERHADAP DIVIDENDPAYOUT RATIO PERUSAHAAN SUB SEKTORANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA Rafika, Mulya
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 2: Desember 2020
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v1i2.1974

Abstract

From the preliminary research that the researchers conducted, dividend policy tends to be one of the most stable and predictable elements of firms, and most companies start paying dividends once they reach the maturity stage of business and when there are no more profitable investment opportunities for the company a percentage of the profits they earn will be paid to shareholders as cash dividend called the Dividend Payout Ratio. The purpose of this study was to determine whether the net profit margin, debt ro equity ratio and return on equity have an effect on the Dividend Payout Ratio in Miscellaneous Industry Sub-sector Companies Listed on the Indonesia Stock Exchange. The number of samples in this study amounted to 17 companies during the study period of 3 years so that the observational data were 51 samples. The analysis technique used is multiple linear regression. The results showed that the net profit margin had a significant effect on the dividend payout ratio. Debt to equity ratio has a significant effect on the dividend pay out ratio. Return on equity has no significant effect on the dividend pay out ratio. Taken together, the variables of net profit margin, debt-to-equity ratio and return on equity have a significant effect simultaneously on the dividend pay out ratio.
PENGARUH PENGALAMAN KERJA, LATAR BELAKANG PENDIDIKAN DAN KOMPENSASI TERHADAP KINERJA KARYAWAN PADA PT. PEGADAIAN PERSERO CABANG RANTAUPRAPAT Pitriyani, Pitriyani; Halim, Abd.
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 1: 2020
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v1i1.1900

Abstract

This study aims to analyze whether work experience, educational background and compensation affect employee performance at PT. Pegadaian Persero Branch Rantauprapat. The hypothesis contained in this study is that work experience, educational background and compensation have a significant effect on employee performance either partially or simultaneously. The population of this research is the permanent employees of PT. Rantauprapat Branch Pegadaian. The method used in this research is descriptive and verification methods. The data used by researchers is data that is made in the form of a closed questionnaire, all of which use the SPSS 21 program. Based on the results of the study it can be seen that the effect of work experience , educational background and compensation for employee performance, either partially or simultaneously have a positive and significant effect.
PENGARUH EFIKASI DIRI DALAM UPAYA PENINGKATAN KINERJA MELALUI KEPUASAN KERJA PADA PT. ABADI JAYA RANTAUPRAPAT Zebua, Yuniman
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 2: Desember 2020
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v1i2.1979

Abstract

This study aims to determine self-efficacy in an effort to improve performance through job satisfaction at PT. Abadi Jaya Rantauprapat either partially or simultaneously and with a single test. The number of samples was determined using a census with the same number as the population, namely 59 people. The method used is multiple linear regression analysis and hypothesis testing. From the partial hypothesis testing (t test), the results show that self-efficacy has a positive and significant effect on performance improvement with tcount (3.196) t table (1.672) with a significant value of 0.002 <0.05; Job satisfaction has a positive and significant effect with tcount (3.339)> t table (1.672) with a significant value of 0.000 <0.05; The test results by mediating self-efficacy and increased performance through job satisfaction have a positive and significant effect with a value of 2.853> 1.98 or 5%; The test results simultaneously self-efficacy and job satisfaction have a positive and significant effect on performance improvement with Fcount (34.001)> Ftable (3.16) with a significant 0.000an <0.05; Performance improvement can be explained by self-efficacy and job satisfaction by 53.2% while the remaining 46.8% can be explained by factors not examined in this study.
PENGARUH MUTASI, PUNISHMENT, DAN JOB DESCRIPTION TERHADAP PRESTASI KERJA KARYAWAN PADA PT. MILANO BATANG SEPONGGOL Octaviani, Yesi; Nasution, Ade Parlaungan
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 1: 2020
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v1i1.1906

Abstract

This study aims to examine and analyze the relationship between the effects of mutations, punishments, and job descriptions on employee performance at PT. Milano Batang Seponggol in South Labuhanbatu Regency. In this study, four variables were used, namely the Mutation (X1), Punishment (X2) and Job Description (X3) variables as the independent variable and the employee's Job Performance (Y) as the dependent variable. The sample in this study amounted to 75 respondents. To obtain data in statistical form using SPSS software version 16. The results of data processing show that the results of the coefficient Y = 14,602 + 0,264 X1 + 0,263 X2 + 0,161 X3 show Mutation (b1 = 0,264), Punishment (b2 = 0,263) and Job Description (b3 = 0.161) the correlation coefficient value was 67.6% and the determinant correlation was 43.3%. Testing the overall hypothesis F test (Simultaneous Test) by showing the value of Fcount is 19.866 with a significance level of 0.000. Therefore, the calculation with a significance level of 0.000
PENGARUH AKTUALISASI DIRI DAN BEBAN KERJA TERHADAP PRESTASI KERJA PEGAWAI DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN LABUHANBATU UTARA Elvina, Elvina
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 1: 2020
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v1i1.1895

Abstract

This study aims to analyze the effect of self-actualization and workload on employee work performance. The population in this study were all employees in the Public Works and Spatial Planning Office of North Labuhanbatu district, totaling 31 people. The analysis used is multiple linear regression analysis using SPSS 20.00 for windows software. The results of this study indicate that self-actualization and workload together have a positive and significant effect on the work performance of employees of the Public Works and Spatial Planning Office of North Labuhanbatu Regency. . This can be seen from the R Square value of 0.687 or 68.7%, the remaining 31.9% can be explained by other variables not included in this research model.

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