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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 Kinerja Keuangan Pemerintah Daerah Provinsi Sumatera Utara 2016-2020 Purba, Togi Rezsky; Uli Simatupang, Tika Flora; Nardi Sitohang, Asri Putra
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.v3i2.3507

Abstract

This study aims to determine the financial performance of the Regional Government of North Sumatra province. Evaluation or assessment of government performance can be seen from the government's financial statements. The government is responsible for distributing financial statements to the public. Government Accountability to a clean public is a demand that must be met by the government, where to realize it requires the trust of the community. One of the tools to facilitate the achievement of competitive local government financial statements is that the local government financial statements are used to compare accurate financial performance with the budget, take into account operational conditions and results, ensure the level of compliance with laws and regulations that are linked to financial problems and other provisions and help evaluate the level of efficiency and effectiveness. Performance measurement for the public interest can be used as an evaluation or assessment and restore performance by comparing the work scheme and its application. Not only that, it can also be used as a benchmark for improving the performance of local governments in the next period, this study uses data from the 2016-2020 period, the type of data used is secondary data. Data obtained from the Central Statistics Agency (BPS) North Sumatra. The results of this study indicate that from the ratio of regional financial independence, the Government of North Sumatra province shows a delegative relationship pattern, meaning that the region is able to implement regional autonomy financially., The government of North Sumatra province has not been able to maximize effectively in the management of local revenue targets. In the last five years, the indirect budget allocation is still larger than the direct expenditure, from the growth ratio can be seen from the original revenue still shows negative results in 2018 and 2019.
Pengaruh Opini Auditor Dan Jumlah Komite Audit Terhadap Audit Delay Dengan Auditor Switching Sebagai Variabel Intervening Irene, Dila Anindya; Salman, Muhammad; 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.v3i2.3466

Abstract

This study aims to find out the influence of auditor's opinion and the number of audit Committees on Audit delay and Auditor switching as intervening variables in trading, services and investment companies listed in the Sharia stock index in 2011-2020. The population of this study was 89 trading,services and investment companies listed on the Sharia stock index in 2011-2022. The sampling method used was purposive sampling method, so that 9 sample companies were obtained. The data analysis method used is classical assumption test, path analysis test and sobel test using SPSS (Statistical Package for the Social Science) as an analysis tool. The results of this study stated that the auditor's opinion and the number of audit committees did not significantly affect the auditor switching. Auditor switching, auditor opinion and number of audit Committee did not significantly affect audit delay. Switching auditors cannot mediate the effect of auditor's opinion and the number of audit Committees on audit delay. The limitation of this study is the lack of the latest references and the latest theories about Auditor switching and audit delay. Suggestions from this study that investors pay more attention to the condition of the company compared with the auditor's opinion. Because it does not mean if the opinion given by the auditor other than Unqualified the company has a bad reputation because many other aspects can be seen and assessed from the company's performance other than the auditor's opinion.
Pengaruh Leadership, Lingkungan Kerja, Dan Semangat Kerja Terhadap Prestasi Kerja Pegawai Dinas Badan Pendapatan Daerah Kabupaten Labuhanbatu Utara Marto Hendry, Raja Saul
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 2, No 2: 2021
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v2i2.3186

Abstract

The purpose of this study was to determine the influence of leadership, work environment and morale on the performance of employees at the Office of regional revenue Labuhanbatu North either partially or simultaneously. The sample in this study amounted to 56 people. The analysis method used is descriptive analysis, classical assumption test, 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 motivation has a positive and significant effect on employee performance, it is seen from the value of thitung for leadership is thitung 2.822 > ttable 2.00, with a significant value of 0.007 < 0.05. The work environment has a positive and significant effect on Employee Performance, This is seen from the value of thitung for the work environment is thitung 3.481> ttable 2.00, with a significant value of 0.001 < 0.05. Job satisfaction has a positive and significant effect on Employee Performance, This can be seen from the value of thitung for work stress is thitung 2.540> ttable 2.00, with a significant value of 0.024< 0.05. The value of Ftable is 2.76, then based on Table 4.14 it can be seen that the value of F count 11.369 >2.76, and the significant value of 0.000 < 0.05. This shows that simultaneously The Independent Variable has a positive and significant effect on the Dependent variable.
Pemberdayaan Anak Yatim Melalui Pendayagunaan Dana ZIS (Zakat Infaq Sadaqah) Pada LAZ Washal Santri Harahap, Efni Yulia; Aisyah, Siti
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.v3i2.3583

Abstract

In this study aims to determine the role of utilization of zakat, infaq and Sadaqah in the empowerment of orphans in the institution of amil zakat Al-Wasliyah Medan. This research was conducted by qualitative descriptive method. This study uses two types of data namely primary data and secondary data collected using interviews and literature studies. This study found that the utilization of zakat, infaq and Sadaqah funds has a role in empowering orphans through the distribution of 1000 Orphan packages. The distribution of ZIS funds carried out by LAZ Washal is the distribution of ZIS funds in a consumptive form. This distribution is given to mustahiq directly in the form of momentary assistance.
Analisis Kinerja Pengelolaan Keuangan Daerah Pada Kabupaten Labuhan Batu Utara 2016 – 2020 Fitria, Fitria; Putra Tampubolon, Gabriel Adi; Aulina, Putri
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.v3i2.3520

Abstract

This research is to determine the Regional Management Performance of North Labuhan Batu by using the Regional Financial Management performance. This research is a descriptive research through secondary data. Data Analysis by calculating Regional Financial Performance. The results of this study indicate that 1) The performance level of Regional Financial Management in Labura Regency ranges from 44.23% - 72.57%.  including the Medium category, 2) The effectiveness ratio ranges from 111.63% - 107.84% in general it is very effective. The implications of this research for institutions (Labuhan Batu Utara District Government) as policy makers are expected to increase local revenue by maximizing the potential that exists in the region.
Pengaruh Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Pada Tingkat Kabupaten / Kota Di Sumatera Utara Adhiyatama, Rendhika; Banurea, Sadariah; Fadillah, Tasya
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.v3i2.3498

Abstract

This study aims to analyze how much influence Regional Taxes and Regional Levies have on Regional Original Income at the Regency/City level in North Sumatra partially and simultaneously. The research data is secondary data obtained from the BPS. The population in this study includes all data on Regional Taxes, Regional Levies and Regional Original Income in 33 Regencies/Cities in North Sumatra for 4 years, namely 2017-2020 with a total of 132 observations. The data analysis technique in this study is Panel Data Regression using Eviews 12. The results of this study indicate that partially the Local Taxes and Regional Levies each have a positive and significant effect on Local Original Income and simultaneously the Local Taxes and Regional Levies variables show an influence significant to Regional Original Income.
Analisis Penerapan Good Corporate Governance Pada Bank Syariah Indonesia Melalui Penerapan Pedoman Etika Bisnis Islam Dalam Bank Syariah Indonesia KCP Medan Tomang Elok Nasution, Juliana; Setia, Dela; Subandi, Subandi; Fajar, Ramdanil
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.v3i2.3597

Abstract

Financial institutions, especially banking, are experiencing rapid development and progress, Islamic banks as one of the sharia-based banks in Indonesia must make every effort to maintain their existence in the community.To maintain its existence, bank syariah KCP medan tomang elok implements Good Corporate Governance as a form of quality improvement and quality of resources and internal company. In its implementation, bank syariah Indonesia KCP medan tomang elok does not forget to remain based on Islamic Business Ethics. Islamic Business Ethics is one of the foundations to sustain the banking business sector. The purpose of this study is (1) to determine the application of Good Corporate Governance applied by Bank syariah Indonesia KCP medan tomang elok. (2) knowing the application of Islamic Business Ethics in Islamic bank KCP medan tomang elok. To obtain these data, researchers used documentation, observation and interviews as data collection methods.The Data obtained were then processed using qualitative descriptive analysis as a result of the study. Bank syariah Indonesia KCP medan tomang elok uses Islamic Business Ethics in implementing good corporate governance so as to avoid its business from internal company problems.
Analisis Faktor-Faktor Yang Mempengaruhi Indeks Pembangunan Manusia Di Kabupaten Asahan 2016-2021 Adrian, M. Fikri; Harahap, Muhammad Ikhsan
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.v3i2.3203

Abstract

This study aims to determine the factors that affect the Human Development Index (HDI) in Asahan Regency. In this study using variables that are considered to affect the Human Development Index (HDI), namely : poverty and economic growth.  The Data obtained in the form of our time series was sourced from the Central Statistics Agency (BPS) of North Sumatra for the period 2016 – 2021). The method used in this study is multiple Linear regression. The results of this study can be concluded that : poverty and economic growth simultaneously have a significant effect on the Human Development Index (HDI) in Asahan Regency; poverty has a negative and insignificant effect on the Human Development Index. This means that when the HDI value falls, poverty increases, and vice versa; economic growth has a negative and insignificant effect on the Human Development Index. This means that when economic growth increases, the value of HDI will decrease, and vice versa.
Pengaruh Citra Dan Keramahan Karyawan Terhadap Kenyamanan Tamu Pada Grand Sahada Hotel Aek Batu Ismayana, Ismayana; Pristiyon, Pristiyon; Zufrie, Zufrie
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.v2i1.3139

Abstract

This study aims to examine the effect of image and friendliness of employees on guest comfort at Grand Sahada Hotel AEK Batu, South Labuhanbatu Regency. Data collection was carried out by distributing questionnaires and distributed to 60 research samples, namely grand sahada hotel guests. Data analysis in this study using the help of SPSS version 20. Data testing techniques conducted in this study include validity and reliability test, classical assumption test, multiple linear regression analysis, and partial and simultaneous testing. The analysis showed that the image of a positive effect on the comfort of guests it is seen from the value of t count > t table (2.697>2.002), and the hospitality of employees a positive effect on the comfort of guests it is seen from the value of t count > t table (4.318>2.002), image, atmosphere, quality and friendliness of employees a positive effect on the comfort of guests it is seen from the value of F count > F table (13.558>2.77).
Analisis Pengembangan Asuransi Syariah Pada PT. Sunlife Financial Cabang Kota Medan Azmi, Faradila Permata
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.v3i2.3585

Abstract

The study, entitled "Analysis development Strategy Of Sharia Insurance Sunlife Financial at Medan ", aims to find out the development of Sunlife Financial Islamic insurance in Medan City and the strategy for developing the Syari'ah Sunife Financial insurance in Medan City. This study uses a non-experimental quantitative descriptive approach. Data collection techniques by interview and documentation. Data analysis using SWOT analysis. Based on the research results, it is known that the potential of PT. In terms of strength, the Medan branch of Syari'ah Sunlife Financial Insurance is the principle of non-usury, the network is online, the general takaful is full of sharia, the brand is stronger as sharia insurance than other sharia insurance companies, the policy is quickly completed and the claims service is served well. Opportunities are that the majority of Medan residents are Muslim, sharia banking is growing and advances in technology (internet). Constraints owned by PT. In terms of weaknesses, the Medan branch of Syari'ah Sunlife Financial Insurance is that the market share of Islamic insurance in Medan is still low and quality human resources are still limited. Threats are the amount of competition in the insurance industry, then a lack of public understanding of the capital regulation syari'ah insurance. Strategies that can be implemented or utilized by PT.Sunlife Financial Medan City branch is a strategy of Strengths Opportunities. The strategy is to optimize the coverage area with agent support, increase and maintain cooperation with the syari'ah banking industry and increase flexibility in the claim processing mechanism.

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