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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 265 Documents
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Pengaruh Motivasi Kerja, Kondisi Kerja, Punishment dan Komitmen Terhadap Disiplin Kerja Pegawai Badan Kepegawaian Daerah Kabupaten Asahan Normansyah, Normansyah
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 1: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i1.2899

Abstract

This study aims to determine the simultaneous and partial effect of work motivation, working conditions, punishment and commitment to work discipline. Quantitative research method using multiple linear regression data analysis. The number of samples is 43 employees. The results of the F-test, the value of Fcount (20.343) >Ftable (2.62), it means that simultaneously work motivation, working conditions, punishment and commitment affect work discipline. The results of the t-test, the value of tcount (2.874) >ttable (2.022), meaning that partially work motivation affects work discipline, the value of tcount (3.059) >ttable (2.022), meaning that partially working conditions affect work discipline, the value of tcount( 2.090) >ttable (2.022), meaning that punishment partially affects work discipline and the value of tcount (2.202) >ttable (2.022), meaning that commitment partially affects work discipline. The results of the R2-test, the adjusted R square value is 0.648, meaning that work motivation, working conditions, punishment and commitment are able to explain work discipline by 64.8%, while the remaining 35.2% is explained by other variables not included in this study.
Analisis Kelangkaan Minyak Goreng Terhadap Masyarakat Medan Kusnadi, Hafidah Ayu; Anggraini, Sheila; Batubara, Maryam
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 1: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i1.2983

Abstract

This study aims to determine how people's attitudes towards the scarcity of cooking oil in the city of Medan. Cooking oil is one of the nine basic ingredients that have an important role for the people of Indonesia and also for the Indonesian economy. The city of Medan is one of the big cities which of course also needs cooking oil for consumption needs for household use or for trading. The conditions that occurred during the economic crisis a few years ago, when there was a shortage of cooking oil in the local market, showed the importance of cooking oil as a daily necessity. The results and conclusions are that the causes of the increase in cooking oil prices include hoarding, smuggling of cooking oil, and public panic buying. The government's actions are to make a policy regarding cooking oil at one price per liter, establish a Food Task Force Team, create a complaint hot line, and provide a budget for subsidizing cooking oil prices. The factors that influence consumer behavior in buying cooking oil are price, income, daily needs and easy to obtain.
Analisis Pendapatan, Biaya Dan Sisa Hasil Usaha (SHU) Pada Koperasi Karyawan Nusa Tiga Unit PISMK Afdillah Nur Aisyah Sinaga; Muhammad Irwan Padli Nasution
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 1: EBMA 2022
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i1.2876

Abstract

This study aims to analyze the income, costs and residual operating results (SHU) in the Nusa Tiga PISMK Employee Cooperative. The research method used is a qualitative research method with a descriptive method. The data in this study is the development of SHU from 2019-2021 and the financial statements of the Nusa Tiga Employee Cooperative PISMK Unit. Meanwhile, the source of data in this study is the Nusa Tiga Employee Cooperative PISMK Unit. The results showed that the income n followed by the annual cost also increased causing the Remaining Operating Income (SHU) to also increase.
Analisis Optimalisasi Kinerja Pembekuan Ikan Pada PT. Duta Asia Fasifik Abadi Surya Sirait, Mentari Kinanti; Bi Rahmani, Nur Ahmadi
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 1: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i1.3005

Abstract

This research was conducted with research objectives, among others, namely to examine the effect of compensation and work experience on the performance of employees of PT. Duta Asia Fasfik Abadi and to examine the effect of compensation on employee performance at PT. Duta Asia Fasfik Abadi and to examine the effect of work experience on employee performance at PT. Duta Asia Fasfik Abadi. The analytical method that I use in analyzing the data is qualitative where this method is used by using activity data that already exists in the field for the sake of drawing conclusions about the company data of PT. ABADI ASIA FASIFIK ABADI, namely by comparing the existing literature references with reality. Which is where the frozen fish service at the company PT. Duta Asia Pacific Abadi is more dominant in fish products because marine products are dominant in fish products as for various types of frozen fish ranging from Ogak, Terisi, Bloat Fish, Sembak, Cincaru, and many more. Not only fish, this fish company also accepts squid freezing service although not too much compared to fish. The results showed that the processing of freezing fish has several stages that must be carried out specifically by each employee, including receiving raw materials, weighing, washing 1, holding, washing 2, preparation in long pan, freezing, storage. While the weakness is in the management of the packaging design, it is still not attractive, there is no special label for PT. Asia Pacific Ambassador Eternal. The fish freezing service at the fish company is Rp. 600-, per pack.
Peranan Analisis Jabatan Dalam Penempatan Pegawai (Studi Kasus Pada Bagian Organisasi Dan Tata Laksana Sekretariat Daerah Kota Binjai) Manurung, Raudah Azzahra; Padli Nasution, Muhammad Irwan
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 1: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i1.2932

Abstract

Problems related to human resource management policies are very complex and difficult to solve, especially in the public organization sector. Job Analysis is a helpful tool for considering human resource policy development, management, institutions, and monitoring. The purpose of this study was to explain and analyze the role of job analysis in the placement of employees in the organization and management of the Binjai City Regional Secretariat. The research method used is descriptive research method with a qualitative approach. The result of this study is that workplace analytics is underutilized due to limited budget allocation, commitment from top managers, profit margins, and negative perceptions.
Analisis Halal Supply Chain Management Produk Kosmetik Halal Terhadap Tingkat Kepuasan Remaja Di Kota Medan Manurung, Raudah Azzahra; Rahmanda, Vina; Aisyah, Siti
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 1: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i1.2990

Abstract

Halal Supply Chain Management is halal management activities in storage, procurement, transportation, handling, shipping, inventory management, and other corporate governance strategies such as lean and value-based management. Consumer satisfaction is the level of consumer sentiment after comparing what he received with his expectations. The purpose of this study is to determine the halal supply chain management on the satisfaction level of halal cosmetic products. This study uses a descriptive method, a questionnaire distribution method with intentional simplification, a quantitative survey approach using criteria for adolescents aged 19-24 years with a sample of 100 people, and a test tool using SPSS 25. The results of this study explain when halal supply chain managementl (X) increases , the level of satisfaction (Y) also increases, and conversely, when the halal supply chain managementl (X) decreases, the level of satisfaction (Y) also decreases..
Analisis Tata Kelola Surat Dinas Pada Bagian Umum Sekretariat DPRD Provinsi Sumatera Utara Wiranti, Wiranti; Padli Nasution, Muhammad Irwan
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 1: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i1.2877

Abstract

Analysis is an activity from a series of activities such as parsing, distinguishing, and sorting things to be regrouped according to certain criteria and then looking for the relationship for further study. Correspondence governance analysis is needed as a support for the smooth running of the organization or institution itself and can provide effectiveness and efficiency. Handling letters is very important for government agencies, especially in the North Sumatra Provincial DPRD Secretariat which deals with many agencies and individuals who need information from the North Sumatra Provincial DPRD Secretariat. Good letter handling will make it easier for related parties to access information what you need easily.
Pengaruh Penerapan Akuntansi Pertanggungjawaban, Partisipan Anggaran Dan Job Relevant Information Terhadap Kinerja Manajerial Pada OPD Aceh Tamiang Fazarila Fazarila; Afrah Junita; Nasrul Kahfi Lubis
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: EBMA 2022
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3504

Abstract

This study aims to determine the Effect of the Application of Accounting For Responsibility, Budget Participants and Job Relevant Information on Managerial Performance at opd Aceh Tamiang. The population of this study is people who are involved in budgeting and understand about the budget in the Aceh Tamiang OPD as many as 32 OPD. The sampling technique uses the Saturated Sample method where all OPDs are sampled. Data collection was carried out by distributing questionnaires to 96 respondents. The data obtained were then analyzed using SPSS (Statistical Package for the Social Sciences). The results showed that simultaneously the variables accounting for accounting, budget participants and job relevant information had a significant influence on managerial performance. While partially showing that the Variable Budget Participants have a significant influence on managerial performance. Meanwhile, the variables of Accountability Accounting and Job Relevant Information have no influence on managerial performance.
Peran Pemerintah Dalam Penanggulangan Kemiskinan Di Sumatera Utara Nur, Lailan; Tanjung, Intan Sari; Pane, Muhammad Rivaldi; Hidayat, Rahmat; Ulandari, Sari
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3602

Abstract

Poverty is a completely limited situation that occurs not at the will of the person concerned. A population is said to be poor if it is marked by a low level of education, productivity employment, income, health and nutrition as well as welfare, which shows a circle of powerlessness. The most lagging province in Sumatra is North Sumatra. According to the Central Statistics Agency, there will be 1,356,720 poor people in North Sumatra in 2020. In terms of poverty, North Sumatra ranks fourth out of 34 Indonesian provinces according to the Central Statistics Agency in 2020, after East Java, West Java and Central Java, as can be seen in the chart below. By using qualitative research techniques, the main data used in this research is converted into secondary data from various sources. Direct Cash Assistance (BLt), NonCash Food Assistance (Bpnt), and Social Assistance are all based on Law no. Project 5 was implemented by the Regional Government of Medan City in 2015. These include housing assistance and a Business School.
Pengaruh Kompensasi Terhadap Produktivitas Kerja Karyawan Pada PT. Socfin Indonesia Kebun Aek Loba Harnita, Rizki; Ramadhani, Sri
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3204

Abstract

The purpose of this study was to determine the effect of compensation on employee productivity at PT. SOCFIN INDONESIA Aek Loba Plantation and to find out the variables that have a dominant influence on employee productivity. The theoretical basis used is human resource management using Multiple Linear Regression Analysis Tool. Based on the results of the engraving, the key to this research is Y = 0.790 + 0.480 X1 + 0.187 X2, meaning that the direct compensation variable (X1) is employee productivity. The correlation value (R) of 0.679 means that there is a strong relationship between the independent variables (X1 and X2) on the dependent variable (Y). While the coefficient of determination (R2) of 0.462 means that the direct compensation and indirect compensation variables have an influence of 46.2% on work productivity. From the f test, it is obtained that fcount 16,287 > ftable 3.24, meaning that the first hypothesis has a significant effect between direct compensation (X1) and indirect compensation (X2) on employee work productivity (Y) received. Meanwhile, the direct compensation t-test variable has a dominant influence on the beta value of 0.551 and the calculation of tcount 3.801 > ttable 2.02 with a significance value of 0.001 <0.05, the second hypothesis is accepted.

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