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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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Analisis Pengaruh Ketersediaan Produk, Fasilitas, Kualitas Pelayanan Dan Lokasi Terhadap Keputusan Pembelian Konsumen Dalam Pembelian Bahan Bakar Minyak Jenis Pertalite Di Rantauprapat (Studi Kasus SPBU PT. Kusuma Jaya Makmur 14.214.225) Juliany, Elsa
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 2, No 1: 2021
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v2i1.3142

Abstract

This study aims to analyze the effect of product availability, facilities, service quality and location on consumer purchasing decisions in the purchase of fuel oil pertalite type case study gas station PT Kusuma Jaya Makmur 14.214.225. The population in this study are consumers who do the pertalite type of fuel oil or who have done the filling directly at the gas station PT Kusuma Jaya Makmur 14.214.225 JL. Gen. Ahmad Yani, AH25, Bakaran Batu, Rantau Sel., Labuhan Batu Regency, North Sumatra. This study used a sample of 97 people. This study uses the method of incidental Sampling that is anyone who by chance met with the researcher can be used as a sample , if the person who happened to meet it is suitable as a source of data. In simultaneous testing (test F), it is known that the availability of products, facilities, service quality, and location have a positive and significant effect on purchasing decisions. Persially (t test) it is known that the availability of products, facilities, service quality, and location have a positive and significant effect on purchasing decisions. Through testing coefficient determinants obtained Adjusted R Square value of 0.828 or 83% of consumer purchasing decisions can be explained product availability, facilities, service quality, and location while the remaining 17% can be explained by other variables that are not discussed in this study. Feasibility testing of research instruments and descriptive analysis of respondents ' characteristics using SPSS software (Statistical Package for the Social Science) version 22.
Pengaruh Kompetensi Pengguna, Teknologi Informasi Dan Implementasi SIPD Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kota Langsa Yulianda, Devia; Lubis, Nasrul Kahfi; Azhar, Iqlima
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.v3i2.3579

Abstract

The purpose of this study is to determine the effect of user competence, information technology and SIPD implementation on the quality of Langsa City government financial reports. The sample in this research is 60 respondents. Methods of data analysis using multiple linear regression analysis, t test, F test, and analysis of the coefficient of determination. The regression equation in this study is Y = 3.270 +0.197X1 + 0.157 X2 + 0.588X3. User competence has a positive and significant effect on the quality of the Langsa Municipal government's financial reports, where the t test obtains a sig t value. 0.027 <0.05. Information technology has a positive and significant effect on the quality of the Langsa Municipal government's financial reports, where the t test obtains a sig t value. 0.035 <0.05. The implementation of SIPD has a positive and significant effect on the quality of the financial reports of the Langsa City government, where the t test obtains a sig t value. 0.022 <0.05. User competence, information technology and SIPD implementation simultaneously have a positive and significant effect on the quality of the Langsa Municipal government's financial reports, where the F test obtained a sig F value. 0.000 < 0.05. From the test of the coefficient of determination it is known that user competence, information technology and SIPD implementation affect the quality of the Langsa Municipal government's financial reports by 51.7%, while the remaining 48.3% is influenced by other variables outside this research model.
Pengaruh Penanaman Modal Dalam Negeri (PMDN) Dan Penanaman Modal Asing (PMA) Terhadap Produk Domestik Regional Bruto Di Provinsi Sumatera Utara Tahun 2010-2020 Yuni Sartika Br Manalu; Dea Novika; Rettyani Ganumba
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.v3i2.3518

Abstract

One of the important benchmarks in determining the success of economic development is economic growth that describes a real impact of development policies implemented, an indicator commonly used to measure the economic growth of a region is the Gross Regional Domestic Product (GRDP). The greater domestic investment such as investment is expected to encourage the growth of the private sector and households in allocating resources in an area. The existence of external sources of funds (foreign capital) can be utilized by developing countries as a basis for accelerating investment and economic growth. The purpose of this study is to determine the effect of domestic and foreign investment on GDP of North Sumatra. In this study using the type of secondary data, which is quantitative in the form of time series data (time series data). The data needed is data on domestic investment (PMDN), Foreign Investment (PMA), Gross Regional Domestic Product (GRDP) in North Sumatra in 2010-2020. The results of this study indicate that the PMDN has a positive and significant effect on the GDP of North Sumatra. Similarly, the variable PMA can be concluded also that PMA has a positive and significant effect on GDP in North Sumatra.
Pengaruh Ukuran Perusahaan, Stabilitas Keuangan, Tekanan Eksternal Terhadap Kecurangan Laporan Keuangan (Studi Kasus Pada Perusahaan Industri Barang Konsumsi Sub Sektor Makanan Dan Minuman Yang Terdaftar di BEI) Gultom, Yuliana; Meutia, Tuti; Azhar, Iqlima
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.v3i2.3469

Abstract

The subject of this study is the company’s size, financial stability, and the influence of external factors on financial statement fraud. In this study, using quantitative methods. The population and research sample consisted of all food and beverage businesses listed on the IDX of the Indonesian Stock Exchange. Multiple linear regression on this study was used with the help of SPSS. This research the regression equation is: Y= 5,792 + 0,003X1 – 0,011X2 + 0,015X3. Firm size has a positive but not significant value of financial statement fraud, according to these findings stability one’s finances has negative but not significant value, and external pressure has a significant and positive impact value on financial statement fraud. Simultaneously company size, financial stability, and external pressure all have a significant impact on fraudulent financial statement. The lack of recent references and the most recent theories regarding firm size, financial stability, and external pressure are the study’s recommendations will focus on the variables and other factors that influence financial statement fraud so that business actors can achieve financial stability and avoid fraud. To avoid fraud pressure from outside.
Pengaruh Total Hutang, Modal Kerja Dan Penjualan Terhadap Laba Pada Perusahaan Hotel, Restoran Dan Pariwisata Yang Terdaftar Di Bursa Efek Indonesia H, Masliannur.; Harmain, Hendra; Harahap, Rahmat Daim
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.v3i2.3144

Abstract

This study aims to determine the effect of total debt, working capital and sales on profits in hotel, restaurant and tourism companies listed on the Indonesian stock exchange. This research is a research that uses secondary data in the form of an annual report which is accessed through www.idx.co.id. The method used is purposive sampling method. The data analysis technique used is panel data regression analysis with Fixed Effect Model estimation which is tested using Eviews version 9. The results show that first, total debt has a negative effect on company profits, this means that total debt is one of the factors in increasing or decreasing profits. produced by the company every year. Second, working capital has a positive effect on company profits, this means that working capital is funds that have been used to finance company operations to earn profits. Third, sales have no effect on profit, this means that the size of the profit earned by the company in a certain period is not influenced by the size of the level of sales successfully carried out by the company. Fourth, total debt, working capital and sales affect the company's profit, so that together the high and low independent variables can affect the size of the company's profit. The value of the R-Square coefficient in this study is 0.7746 which means that the total debt, working capital and sales variables are able to affect profits by 77.46%, while the remaining 22.54% is influenced by variables outside the study.
Analisis Tingkat Penerapan Good Coorporate Governance Pada Usaha Kecil dan Menengah di Kota Medan Nasution, Juliana; Fakhri, Hanifah Oktaviani; Sobari, Riski; Harahap, Andi Hotmatua
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.v3i2.3589

Abstract

In Indonesia this millennium there have been many established companies and companies, especially in the city of Medan, and companies face stiff competition, even if it is a certain type of company, so that there is often a risk of company bankruptcy. innovative, creative and predictable ideas, the current implementation of good corporate governance (GCG) is highly recommended. Because of this, GCG is becoming more and more popular. Not only popular, but also plays an important role as a reference for the company's image. This research approach is descriptive qualitative research. Once the required information is available, the information is grouped and described based on the nature of the information. This type of data is then analyzed using descriptive methods, namely analyzing theory and connecting it to the problem under study. Factors influencing the implementation of GCG in Medan City for UKM include UKM awareness of the importance of GCG implementation, government regulations regarding GCG implementation, knowledge and skills of UKM regarding GCG implementation and access to finance and other resources needed for GCG implementation. At the same time, the government also requires government regulations designed to implement GCG to ensure compliance. Therefore, this problem can be studied in different ways and with different approaches. A literature study to analyze the level of GCG implementation in small and medium enterprises in Medan City is proposed to investigate various aspects related to GCG.
Pengaruh Orientasi Pasar, Kualitas Layanan, Kepuasan Konsumen Dan Keunggulan Bersaing Terhadap Keputusan Pembelian Pada King Perabot Kota Pinang Susanto, Bagus
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 2: 2020
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v1i2.3135

Abstract

This study aims to determine the influence of market orientation, quality of Service, Consumer Satisfaction and competitive advantage on purchasing decisions at King Furniture Kota Pinang. This Type Of Research Is Associative Research. Data collection in this study was conducted through a survey approach with the type of quantitative descriptive research by distributing questionnaires to 35 respondents, while the population used in this study is the King Furniture Pinang city.Data collection techniques were carried out by interviews, questionnaires and documentation studies.Data analysis tools used in this study using SPSS (Statistical Product Software Solution).Data analysis techniques in this study are descriptive analysis, multiple linear regression analysis, hypothesis testing using partial significant Test (t test), simultaneous significant test (F test), and coefficient of determination test (R2). The results of this study showed partially (t test) is known that market orientation has a significant effect on purchasing decisions at King Furniture Kota Pinang. Quality of Service signifkan effect on the purchase decision on the King Furniture Kota Pinang, consumer satisfaction signifkan effect on the purchase decision on the King Furniture Kota Pinang then competitive advantage signifkan effect on the purchase decision on the King Furniture Kota Pinang on simultaneous testing (test F) note that market orientation, quality of Service, Consumer Satisfaction and competitive advantage signifkan influence on purchasing decisions at King Furniture Kota Pinang through testing coefficient of determination (R Square) 7.30% means that market orientation, quality of Service, Consumer Satisfaction and competitive advantage significant effect on purchasing Decision5, 32% the remaining 4.70 % is influenced by other variables that are not examined in this research.
Implementasi Akad Murabahah Pembiayaan Kendaraan Bermotor Pada Bank BTN Syariah KC Medan Isnan Maulidin Pohan; Sri Sudiarti
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.v3i2.3547

Abstract

The purpose of this study was to determine the implementation of the murabahah contract for motor vehicle financing at Bank BTN Syariah Medan branch office. This research is a qualitative research using field research, namely research where the data source is obtained directly in the field. Based on the research conducted, it is concluded that the implementation of the murabaha contract at Bank BTN Syariah KC Medan is slightly different from the implementation that has been determined by the Fatwa of the National Sharia Council (DSN) No.04/DSN-MUI/IV/2000. The difference is in the additional contract in the form of a wakalah contract. This action is taken to minimize risk, because if the bank directly determines the item the customer wants, the risk is a specification mismatch between the item and what the customer wants.
Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Kendaraan Bermotor di Kota Langsa) Irfana, Muhardila; Rizal, Yani; Meutia, Tuti
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.v3i2.3505

Abstract

This study aims to determine the effect of Taxpayer Awareness, Tax Sanctions and Fiscus Services on Taxpayer Compliance in Langsa City. The number of samples used in this study were 100 respondents who were calculated based on the Slovin formula with the method of determining the sample was random sampling. The data obtained were analyzed using the SPSS (Statistical Package For Social Sciences) analysis technique. The equation model analyzed is multiple linear regression analysis, classical assumption test and hypothesis testing (t test, F test and Determination Coefficient (R2)). The results of this study indicate that (1) Taxpayer awareness has a significant effect on Taxpayer Compliance, (2) Tax Sanctions have no significant effect on Taxpayer Compliance, (3) Fiscus Services do not have a significant effect on Taxpayer Compliance, (4) Taxpayer Awareness, Tax Sanctions and Fiscus Services simultaneously have a significant effect on Taxpayer Compliance.
Pengaruh Kemiskinan Dan Laju Jumlah Penduduk Terhadap Pertumbuhan Ekonomi Indonesia Maulana, Yoga Tri; Cahya, Refin Dwi; Desmawan, Deris
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.v3i2.3606

Abstract

The purpose of this study is to analyze the impact of poverty and population ratio on economic growth from 2015 to 2019. This study uses a quantitative approach. research based in Indonesia. The method used in this study is multiple linear regression panel data. The results of this study indicate that poverty and population have no significant effect on economic growth. These results indicate that there are still many factors that can significantly affect economic growth.

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