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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 Rasio Keuangan Anggaran Pendapatan Dan Belanja Daerah (APBD) Untuk Menilai Kinerja Keuangan Pemerintah Di Kabupaten Samosir Tahun 2017-2021 Gregoriust Turnip, Ade Wengki
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.v3i2.3513

Abstract

This study aims to determine the regional financial performance of the Samosir regency government in 2017-2021. Analysis of regional financial performance is carried out using ratio analysis such as the degree of decentralization, the ratio of regional financial independence, effectiveness ratio , the ratio of direct expenditure to total regional expenditure, the ratio of indirect expenditure to total expenditure and growth ratio. The method used in this study is descriptive qualitative method. Research using this method aims to describe, summarize the various conditions, various situations on the various phenomena of social reality that exist in the community that is the object of research and seeks to attract that reality to the surface as a characteristic, character, trait, model, sign or picture of a particular condition, situation, or phenomenon. The results showed that the ratio of independence samosir has an instructive relationship. Samosir regency government is still dependent on the central government. On the other hand, the samosir regency government still prioritizes its budget in indirect spending compared to direct spending.
Pengaruh Alokasi Pajak Antar Periode, Return On Asset Dan Karakteristik Komite Audit Terhadap Kualitas Laba Pada Perusahaan Jasa Sektor Infrastruktur, Utilitas Dan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Pratiwi, Trisna Novrianti; Salman, Muhammad; Lubis, Nasrul Kahfi
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.v3i2.3467

Abstract

This study aims to determine the effect of tax allocation between periods, return on assets, and the characteristics of the audit Committee on the quality of earnings in the infrastructure, utilities and transportation sector service companies listed on the Indonesia Stock Exchange. The population in this study is infrastructure, utilities and transportation sector service companies listed on the Indonesia Stock Exchange in the period 2016-2020. Samples in this study were selected using purposive sampling method with the results of research samples as many as 18 companies. The method used in this study is multiple linear regression analysis using the application of SPSS (Statistical Package for Social Sciences) version 16. The results of this study indicate that simultaneous tax allocation between periods, Return on assets, and the characteristics of the Audit Committee have a significant effect on the quality of profit. Partially, the allocation of taxes between periods and Return on assets does not significantly affect the quality of profits. While the characteristics of the Audit Committee have a positive and significant effect on the quality of profit. Limitations in this study that researchers develop this study less than previous research. Lack of recent references and the latest theories used by researchers.
Pengaruh Aksesibilitas Lokasi Dan Suku Bunga Kredit Terhadap Minat Beli Pada Perumahan Wira Asri Rantauprapat 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.v2i2.3187

Abstract

: This study entitled The effect of location accessibility and lending rates on buying interest in Wira Asri Rantauprapat housing. This research is a survey research with quantitative approach. The sample was 34 employees. The data collection techniques used were questionnaires, Likert measurement scale and documentation.With data processing techniques validity test, reliability test, correlation, multiple linear regression analysis, and the coefficient of determination by using SPSS 23.0 for windows.Based on the T test for the location can be concluded that for thitung of 2.412 while T table 1.6 (t count greater than ttable)which means that the time of work significantly affect the performance of employees and based on the F test for work facilities thitung of 2.338 while T table 1.703 (t count greater than ttable)which means work facilities significantly affect the performance of employees. Based on the test results F(simultaneous) variable execution time of work and work facilities simultaneously have a significant effect on employee performance, it can be seen from the F count = 14.254 and F Table = 3.12 in this case F count is greater than F table and significant value is 0.002 smaller than the value of alpha 0.05. Based on the Adjusted R square value of 0.270 or 27.0% shows that simultaneously the time of work and work facilities contribute to Employee Performance by 27.0%, while the remaining 72% is explained by other variables that are not proposed in this study.
Analisis Untuk Melakukan Pada Suatu Optimalisasi Inovasi Kinerja Pegawai Serta Peran Jabatan Di Dinas Sumber Daya Air Marga Dan Bina Kontruksi Lubuk Pakam Kabupaten Deli Serdang Saragih, Siti Khofifah; Nurbaiti, Nurbaiti
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.v3i2.3584

Abstract

This article was written with the intention of maximizing the analysis of the skin and hair in the Dinas Sumber Daya Air Marga and Bina Kontruksi Lubuk Pakam Deli Serdang. The competence of an inspector (aparatur) is a variable that, is responsible for determining how to handle a particular incident. There are a number of independent factors that contribute to a person's level of education, technical proficiency, and quality of life, as well as the possibility of employment. One example of this is the inspection apparatus Kabupaten Deli Serdang, which employs 41 people. Using this method, Dinas Sumber Daya Air Marga and Bina Kontruksi Lubuk Pakam Deli Serdang will use the best possible kinerja pegawai and peran jabatan. No, this can also be done during the process of building a house when more than one building is completed. This study's findings can be deduced from the fact that it primarily affects the use of mass-produced apparatus. Nevertheless, the first tingkatan consists of numerous days that are superior. The aforementioned. Additionally, 75% of those surveyed were from the PNS. Additionally, 25% of those who fall into the honorer category In addition, it results in kinerja and jabatan-related information.
Analisis Pengaruh Pajak Daerah dan Retribusi Daerah Terhadap Peningkatan Pendapatan Asli Daerah Sumatera Utara Tahun 2016-2021 Simbolon, Jhoni Laris; Daulay, Khairul Syabirin; Nainggolan, Sarah Claudya
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.v3i2.3522

Abstract

This study aims to determine the effect of local taxes and levies terhadapa local revenue in North Sumatra.Population in this study is the overall data on local taxes, levies, and local revenue in North Sumatra. The research sample is data on local taxes, levies, and local revenue in North Sumatra from 2016 to 2021 for seven years. The data collection technique is documentation.Data analysis was performed by multiple linear regression analysis, the data obtained were classified, tabulated and processed using Eviews version 12.The results showed that local tax variables significantly affect the local revenue in North Sumatra, while the variable retribution does not have a significant effect on local revenue in North Sumatra.
Analisis Lingkungan Kerja Dan Job Insecurity Terhadap Turnover Intention Dengan Work Life Balance Sebagai Variabel Moderating Pada PT. Kereta Api Indonesia Stasiun Besar Rantauprapat Aulia, Hazrulta
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.v1i2.3121

Abstract

This study aims to answer the influence of the work environment and job insecurity on turnover intention with work life balance as a moderating variable at PT. Rantauprapat Train. Data was collected by distributing questionnaires to employees of PT. KAI Ranauprapat which opened 75 people. This study uses quantitative methods and performs data processing with IBM SPSS Statistic 20 tools. This analysis includes reliability test, validity test, classical assumption test, statistical test, multiple linear regression test and moderation test using Moderated Regression Analysis (MRA). The results of the t-test (partial) show that the work environment has a positive and significant effect on turnover intention with a coefficient value of 0.644 with a probability value of 0.000 and a t-count value of 6.535. Job insecurity has a positive and significant effect on turnover intention with a coefficient value of 0.259 with a probability value of 0.045 and the value of t count is 2.043. While the results of the f (simultaneous) test show a value of 27,286 which means that the work environment and work insecurity together have a significant influence on the intention to move. Multiple linear test results show the results of Y= 3.961+0.644X1+0.259X2. Work life balance cannot moderate the effect of work environment and job insecurity on turnover intention.
Analisis Kasus Pelanggaran Etik Akuntan Publik pada PT. Sunprima Nusantara Pembiayaan (SNP Finance) Mei, Cing; Mulyati, Desi; Julianto, Julianto
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.v3i2.3614

Abstract

Financial statements contain information that describes the condition of the company and serves as a basis for making decisions for external and internal parties. Therefore, auditors are needed to assess the validation of the information presented is in accordance with applicable standards through opinions in the audit report. Auditors must behave professionally and ethically according to the Public Accountant Code of Ethics. Nowadays, fraud cases are still prone to occur, one of which occurred in SNP Finance, even though the financial statements have been audited. This encourages researchers to explore further the causes and whether auditors has complied with the applicable code of ethics. The research method used is a qualitative approach with descriptive results. The results showed that the auditors involved have violated the principles of integrity, objectivity, competence and prudence, and professional behavior. The fatal mistake was issuing an unqualified opinion which misled report users in making decisions.
Analisis Pemanfaatan Lidi Kelapa Sawit Dalam Meningkatkan Pendapatan Dan Ketidakseimbangan Ekonomi Masyarakat (Studi Kasus : Berkah Lidi Di Desa Sei Rumbia Kec. Kota Pinang Kab. Labuhanbatu Selatan) Nasution, Dini Andriani; Lubis, Annisa Zahra; Nasution, Juliana
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.v3i2.3609

Abstract

The extent of community oil palm plantations is directly proportional to the amount of waste produced,one of which is the only way to deal with it.But with the blessing of creative industry sticks can make sticks that were once considered waste transformed into a staple of economic value .This study aims to determine how the impact of the use of oil palm sticks to increase the income of the economic welfare of the community in the village kotapinang this study uses qualitative research methods.Data collection is done through in-depth interviews then supported literature studies .The results and Research show that the existence of creative industry blessing sticks a positive impact on the surrounding community . In addition, the keratif berkah lidi industry can open new jobs for the surrounding community so as to increase community productivity and reduce the level of unemployment.
Pengaruh Pemanfaataan Sistem Keuangan Desa, Kejelasan Sasaran Anggaran, Dan Kemampuan Pemanfaatan Teknologi Informasi Terhadap Keberhasilan Pengelolaan Dana Desa (Studi Pada Desa Se-Kecamatan Langsa Lama Kota Langsa) Saputra, Aldi; Lubis, Nasrul Kahfi; Junita, Afrah
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.v3i2.3619

Abstract

This study aims to determine the effect of using the village financial system, clarity of budget targets, and the ability to use information technology on the successful management of village funds. This research is a quantitative study using primary data types obtained from questionnaires and measured using a Likert scale. The population in this study used all villages in the Langsa Lama sub-district as village heads of 15 villages. The sampling technique used stratified random sampling. The sample criteria in this study were the village head, village secretary, village treasurer, and siskeudes operators in Langsa Lama District, totaling 60 people. The data analysis technique in this study used multiple linear regression analysis with the help of SPSS version 25. The results of this study indicate that the variable use of the village financial system has a positive and significant effect on the success of managing village funds, the variable clarity of budget targets has a positive and significant effect on success management of village funds, as well as the variable ability to use information technology has a positive and significant effect on the successful management of village funds. Based on the limitations in this study, it is recommended that future researchers who wish to examine the successful management of village funds add other variables related to the successful management of village funds, for example budget participation, competence of village officials and others. Conduct research in other areas or in different areas. More wider. Suggestions for each village government must increase the transparency of the use of the budget and in the preparation must include people who are components.
Pengaruh Sumber Daya Alam (SDA) Dan Sumber Daya Manusia (SDM) Terhadap Pembangunan Ekonomi Di Kota Medan Khairunnisa, Khairunnisa; Batubara, Maryam; Atika, Atika
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.v3i2.3610

Abstract

To determine the effect of natural resource potential (SDA) in improving economic development. To determine the influence of potential Human Resources (HR) on economic development. To determine the effect of the potential of Natural Resources (SDA) and Human Resources (HR) together on economic development in Medan. The research design is quantitative associative research. The type of Data in this study is quantitative data. Data analysis techniques in this study is descriptive analysis using software applications SPSS (statistical Product and Service Solution). Based on the results of the study the independent variable of Natural Resources (X1) has a positive and significant effect on economic development in Medan, the independent variable of human resources (X2) has a positive and significant effect on economic development in Medan, based on the results of the F test conducted, it is known that natural resources, human resources together or simultaneously have a significant effect on economic development in Medan.

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