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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 Alasan Nasabah Dalam Memilih Pegadaian Syariah Sebagai Solusi Permasalahan Keuangan (Studi Kasus Produk RAHN) Zainarti, Zainarti; Syafrizal, Muhammad
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.v3i2.3607

Abstract

This study aims to determine and analyze the influence of promotion, loan disbursement procedure, syaria aspect, and location on the interest of customers using rahn products on syaria pawnshops. The research used quantitative research. The population in this research is all customers who used rahn products on syaria pawnshops. The technique of sampling method used convenience sampling and retrieved samples of 100 respondents. For data analysis method, using multiple linear regression analysis with SPSS. The results of this study indicated that promotion, loan disbursement procedure, syaria aspect, and location simultaneously affect the interest. Partially, the result shows that promotion, loan disbursement procedure, syaria aspect, and location have a significant effect on the interest of customers using rahn products at the  Kuala Simpang  Syariah Pawnshop Head Office
Pengaruh Profitabilitas Struktur Modal Dan Keputusan Investasi Terhadap Nilai Perusahaan Pada Perusahaan Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Pratiwi, Dhea Oktavia; Lubis, Nasrul Kahfi; Salman, Muhammad
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.v3i2.3465

Abstract

This study aims to determine the effect of profitability, capital structure and profitability on firm value in food and beverage sector companies listed on the Indonesian stock exchange for the period 2011-2021. This type of research is quantitative. The research population is all companies that are members of food and beverage companies listed on the Indonesia Stock Exchange. The research sample was determined based on the sample selection technique, namely purposive sampling as many as 13 data from food and beverage companies. The data analysis method used is the classical assumption test such as normality test, heteroscedasticity test and autocorrelation test and hypothesis testing such as multiple linear regression test, t test, f test, and R2 test using SPSS as an analytical tool. Results. The multiple linear regression equation is Y = -3.326 + 22.854 X1 + 1.086 X2 + 0.175 X3. With a Fsign value of 0.0000 <0.05, it means that partially or simultaneously the profitability of capital structure and investment decisions have an effect on firm value. This simple study only uses three independent variables and is only proxied by one measurement on each variable.
Pengaruh Beban Kerja, Perilaku Individu Dan Disiplin Kerja Terhadap Prestasi Kerja Perawat Pada Rumah Sakit Umum Daerah Aek Kanopan Labuhanbatu Utara Raja Saul Marto Hendry
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 2, No 1: EBMA 2021
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v2i1.3185

Abstract

The purpose of this study was to determine the effect of workload, individual behavior and work discipline on employee performance at AEK Kanopan Labuhanbatu Utara Regional General Hospital both partially and simultaneously. The sample in this study amounted to 54 people. The analysis method used is descriptive analysis, multiple Linear regression analysis, T test, F test, and coefficient of determination and the data is processed using the IBM SPSS Statistics 23 program. The results of the hypothesis test showed that partially workload positive and significant effect on employee performance, it is seen from the value of Thitung for workload is thitung 2,2,839.2,730 > ttable 2.00, with a significant value of 0.035 < 0.05. Individual behavior has a positive and significant effect on employee performance, it is seen from the value of thitung for individual behavior is thitung 2.781> ttable 2.730 with a significant value of 0.047 < 0.05. Work discipline has a positive and significant effect on Employee Performance, This can be seen from the value of thitung for work discipline is thitung 2.746 > ttable 2.730, with a significant value of 0.031< 0.05. Ftable value is 2.76, Fcount value is 5.54 >2.76, and significant value is 0.004 < 0.05. This shows that simultaneously The Independent Variable has a positive and significant effect on the Dependent variable.
Pengembangan Potensi Dana Zakat Produktif Melalui Lembaga Amil Zakat Al-Washliyah (LAZ Washol) Untuk Meningkatkan Kesejahteraan Masyarakat Nabila Ramadhani; Siti Aisyah
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.v3i2.3582

Abstract

The activity of paying zakat has a vertical relationship with Allah SWT as God and his creatures. The activity of paying zakat also has a horizontal relationship between humans and humans. The purpose of zakat management is to increase the use of zakat results which have an impact on justice, improve the condition of society for the better, minimize poverty levels that require productive zakat and LAZ has a function to improve people's welfare. relating to the development and reduction of the poor who need productive zakat. Collection of data and information obtained through analysis of literature and subsequent interviews were analyzed qualitatively. The results of this study are aimed at developing the potential of productive zakat funds through LAZ to improve people's welfare through various capital financing programs for the poor in accordance with Islamic law in accordance with the utilization of zakat. LAZ also has a role and function to create economic independence for the poor and has a role as a means of religion to increase the benefits of funds and zakat.
Analisis Kinerja Keuangan Pemerintah Daerah Provinsi Sumatera Utara Periode 2016-2019 Siregar, Debby Renita; Saragih, Rodeardo Purwana; Banjarnahor, Romanti Efrika
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.v3i2.3519

Abstract

This study aims to analyze the Financial Performance of the Regional Government of North Sumatra Province for the 2016-2019 Period. In this study, the type of data used is secondary data. This secondary data source was taken from the North Sumatra Central Statistics Agency (BPS), namely data from the North Sumatra Government Revenue Realization Report for the 2016-2019 period. Analysis of the Financial Performance of the North Sumatra Provincial Government is Measured Based on the Ratio of Independence, Regional Financial Effectiveness, Regional Financial Dependence and Fiscal Decentralization which are Measuring Instruments of Regional Financial Capacity. The results of calculating the regional financial independence ratio for North Sumatra Province during the 2016-2019 period showed an average high figure of 81.62%. The results of calculating the regional financial dependency ratio for North Sumatra Province during the 2016-2019 period on average show a very low figure of 0.13. The calculation results for the fiscal decentralization ratio for North Sumatra Province during the 2016-2019 period show an average low figure of 0.11. Thus, North Sumatra Province has not been fully able to independently finance its annual budget needs. The results of calculating the regional financial effectiveness ratio for North Sumatra Province during the 2016-2019 period on average show effective numbers in carrying out regional autonomy.
Analisis Perubahan Anggaran Sebelum Dan Saat Pandemi COVID-19 di Kota Subulussalam Sari, Virta; Junita, Afrah; Salman, Muhammad
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.v3i2.3497

Abstract

This study aims to determine budget changes before and during the COVID-19 pandemic in Subulussalam City. This study uses quantitative methods descriptip. Sources of data from this study are changes in the regional budget (P-APBD) and Budget realization report (LRA) obtained from the regional apparatus organization (OPD). which consists of the years 2018-2021. Data analysis method using paired Sample t-Test difference test known Sig value. (2-tailed) is 0.009 which is less than 0.05, then Ho is rejected and Ha is accepted with: Ha = there is a difference between budget changes before the pandemic and during the COVID-19 pandemic. so it can be concluded that there is a significant budget change between the budget changes before and during the COVID-19 pandemic due to an increase in changes to the regional budget in 2020 and 2021 for efforts to increase handling of the COVID-19 pandemic in Subulussalam City.
Perkembangan Nilai Ekspor Migas Dan Non Migas Novita Syahriani; Muhammad Faishal Yahya; Sri Dewi Anggraini; Tiara Fadhillah; Sari Wulandari
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.v3i2.3591

Abstract

It can be said that before the 1980s, oil and gas was the prima donna of Indonesia’s exports, so that the role of Indonesian oil and gas in International trade was very important. However, the role of oil and gas exports continues to decline. The purpose of this research is to analyze and understand the performance of oil and gas and non-oil and gas exports. This research is a qualitative research with a descriptive approach. The data source of this research is secondary data. In Indonesia, oil and gas and non-oil and gas are goods exported with the aim of becoming engines of economic growth that greatly affect the Indonesian economy. In the last 5 years, the value of oil and gas and non-oil exports has fluctuated. In 2018 it was 180012.7, in 2019 oil and gas and non-oil and gas exports fell by 167683.0, then fell again by 163191.8 in 2020, in 2021 it rose to 231609.5, and in 2022 where the data is still up to September, namely 219328.8. the export value of oil and gas and non-oil gas experienced unavoidable fluctuations, so that oil and gas and non-ooil and gas exports became unstable.
Pengaruh Ketepatan Waktu Terhadap Pendistribusian Barang Di Unit Logistik UPT. Balai Yasa Pulubrayan Khotiza Anisa; Nuri Aslami
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.v3i2.3180

Abstract

The greater the intensity of business competition to attract industrial consumers, the more sensitive industrial customers are to the quality of services or goods provided by service providers. Logistics is essential to achieving competitive advantage in most product-oriented companies. This research is aimed at customers and also focused on companies, namely on how physical distribution managers can measure the value they provide to customers. Physical or logistical distribution is described as the process of organizing the transfer of commodities from suppliers or vendors to internal operations, i.e. warehouse and transportation management. The purpose of this study to determine the impact of warehousing management system on the smooth distribution. Research data collection was conducted using observation, interviews, and literature studies. The results of this study reveal that there is a significant and strong impact between the timeliness of the distribution of goods in the logistics unit UPT. Pulubrayan Yasa Hall. 
Pengaruh Kualitas Pelayanan, Harga Dan Komunikasi Pemasaran Terhadap Kepuasan Konsumen Pada Depot Air Minum Isi Ulang Di Sei Kasih Bilah Hilir Herwanto, Bobi
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.v1i2.3137

Abstract

This study aims to determine the effect of service quality, price and marketing communications on customer satisfaction at the Refill Drinking Water Depot in Sei Kasih. This study uses descriptive quantitative research methods. The population in this study were customers who came to the Refill Depot of the SEI kasih community and a research sample of 97 people with the Slovin formula. Data analysis techniques using classical assumption test, multiple linear regression analysis, f Test, t test and coefficient of determination.The results showed that partially, the quality of service, price and marketing communications affect customer satisfaction. Simultaneously, that the quality of service, price and marketing communications affect customer satisfaction. The magnitude of the coefficient of determination of 0.559 means that the ability of service quality variables, price and communication pemsaran explain its effect on customer satisfaction variable of 55.9%. While the remaining 44.1% is another independent variable that is not examined in this study such as advertising, location and brand. 
Manajemen Rehabilitasi Rawat Jalan Penyalahgunaan Narkoba BNNP Sumut Septia, Windy; Lestari, Sri; Lestari Nasution, Annio Indah
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.v3i2.3565

Abstract

The purpose of this study: First, to regulate outpatient rehabilitation of drug abuse and the influence of crime rates in Indonesia at the National Narcotics Agency of North Sumatra Province.  Second, to carry out the process of planning and monitoring patients who use narcotics at the National Narcotics Agency of North Sumatra Province.  This type of research is a qualitative approach, which uses interviews and observations conducted by seeking and collecting data related to the management of outpatient rehabilitation.  The results of the study concluded to move patients to reduce the use of rehabilitated narcotics.

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