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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 Penerapan Standar Akuntansi Pemerintah Terhadap Aset Tetap Pada Kantor Badan Pengelolaan Keuangan Daerah (BPKD) Kabupaten Aceh Tamiang Malisa Malisa; Afrah Junita; Iqlima Azhar
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.v3i2.3657

Abstract

Fixed assets are tangible assets that have a useful life of more than 12 (twelve) months to be used in government activities or utilized by the general public. This study aims to find out how the application of government accounting standards for fixed assets at the Office of the Regional Financial Management Agency in Aceh Tamiang Regency. The data collection method used is library research and field research. The data analysis use descriptive qualitative. The results showed that the application of government accounting standards for fixed assets at the Aceh Tamiang Regency Regional Financial Management Office did not work in accordance with the statement of Government Accounting Standards Number 07. For the classification of fixed assets, the recognition of fixed assets, measurement/assessment of fixed assets have been categorized according to government accounting standard Number 07. However, the depreciation of fixed assets is not in accordance with the government accounting standard statement number 07.
Analisis Praktik Zakat Sebagai Pengurang Penghasilan Kena Pajak (Studi Kasus BAZNAS Kabupaten Deli Serdang) Aulia, Jihan Luthfi; Juliati Nasution, Yenni Samri; Nurwani, Nurwani
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.v3i2.3673

Abstract

Tax and zakat are similar because both function as a collection tool. As a solution so that obligatory zakat is not exposed to the double burden and both obligations are carried out by Muslims without burdening them, the government issued a regulation, namely law No. 23 of 2011 on zakat management. This study aims to answer how the application of zakat as a deduction of taxable income in BAZNAS Deli Serdang, what are the inhibiting factors and efforts made in the application of zakat as a deduction of taxable income. Researchers used qualitative research with descriptive approach. Types and sources of data in this study consisted of primary and secondary data. Primary Data comes from interviews, while secondary data comes from books, journals, laws, evidence of Zakat deposits, and others. Furthermore, the data collection methods used are observation, interviews, documentation. In analyzing the data through four stages, namely: data collection, data reduction, data presentation, and conclusion. The results showed that the application of zakat as a deduction for taxable income in BAZNAS Deli Serdang has not been fully implemented, due to several obstacles, namely the lack of awareness of Muslims to pay zakat in BAZNAS, the lack of public knowledge about the function and usefulness of zakat and lack of trust in BAZNAS, has not fully provided evidence of Zakat deposits to muzakki, the absence of an appeal from the central BAZNAS regarding the regulation to BAZNAS Deli Serdang. The settlement efforts that will be carried out by BAZNAS Deli Serdang regency are publishing a bulletin/brochure on zakat as a deduction for taxable income, conducting socialization on zakat management, and providing proof of Zakat deposit to each muzaki.
Flypaper Effect Pada Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Belanja Daerah Dengan Pendapatan Asli Daerah Sebagai Variabel Moderasi (Studi Pada Pemerintah Kabupaten Aceh Tamiang) Ainun, Nur; 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.v3i2.3629

Abstract

This study aims to determine the effect of the Flypaper Effect on General Allocation Funds and Special Allocation Funds on Regional Expenditures with Regional Original Income as a Moderating Variable (Case Study in the Government of Aceh Tamiang District). The population of this study is in the form of Regional Expenditures, General Allocation Funds (DAU), Special Allocation Funds (DAK) and Regional Original Income (PAD) in 2014-2021 in Aceh Tamiang District. The sampling technique uses the Saturated Sample method where all members of the population are used as samples. The sample in this study is in the form of realization reports regarding Regional Expenditures, General Allocation Funds (DAU), Special Allocation Funds (DAK) and Regional Original Income (PAD) in 2014-2021 in Aceh Tamiang District, so the number of observations is 8 years. The data analyzed in this study is the documented realization of the Regional Expenditure Budget (APBD) from the Aceh Tamiang Regional Financial Management Agency (BPKD) and the Directorate General of Fiscal Balance (DJPK) website. The results showed that partially the Allocation Fund variable had a positive and significant effect on regional spending in Aceh Tamiang District. Meanwhile, the special allocation fund variable is not significant for regional spending in Aceh Tamiang District. Regional original income has no significant effect on regional spending. Partially local revenue cannot moderate the relationship of general allocation funds to regional spending in Aceh Tamiang district. Partially local revenue cannot moderate the relationship of special allocation funds to regional spending in Aceh Tamiang district. Finally, general allocation funds, special allocation funds, and local revenues together have a positive and significant effect on regional spending in Aceh Tamiang District.
Analisis Fitur Pengguna Shopee Paylater Terhadap Kepuasan Pelanggan (Studi Kasus : Mahasiswa Manajemen Kelas VllC, Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara Medan) Dharma, Budi; Aisah, Mira Nur; Surya Sirait, Mentari Kinanti
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.v3i2.3659

Abstract

: Shopee PayLater is a feature in the SHOPEE application which has a method with a "buy pay later" system. This method is provided by Shopee with OJK supervision. Which is of course safe for users, data that has security when all conditions are met. This research aims to find out and analyze the Shopee PayLater feature, both from its advantages and disadvantages and to find out user feedback on the Shopee PayLater feature on (Case study on Class Vll C Management Students at UINSU). This research was conducted through a qualitative method, namely the case study approach. Data collection techniques used were observation and interviews. The data analysis technique used is data information, data presentation, conclusion/verification. The research results provide evidence that: (1) The Shopee PayLater feature is a loan in the form of a limit, which has a character almost like a virtual credit card. (2) Disbursement of the credit limit on Shopee PayLater is disbursing the existing limit amount on Shopee PayLater into nominal money and not goods. Which is adjusted to what items you want to check out and pay using PayLater, immediately deducted according to the nominal ordered. (3) The advantages and disadvantages of the Shopee Paylater feature, the advantages include: Of course, it's easy to apply, you can shop now but pay later, the limit can continue to increase if the user is always active shopping, Shopee Paylater users can often get free shipping promos, as well as features Shopee Paylater is supervised by the OJK, customer security is also guaranteed, while the drawbacks of Shopee Paylater include using an interest system and handling fees, there is no tolerance for delays in payments and paylater can cause users to become consumptive. (4) User feedback on the use of the Shopee Paylater feature, including loyal users to Shopee Paylater, users giving positive recommendations to people around them and the company (Shopee) are also the main considerations for users when they want to use paylater. The conclusion of this study is that Shopee Paylater as a loan feature in the form of providing a credit limit is able to provide many benefits for its users, so that users feel satisfied when using Shopee Paylater.
Analisis Strategi Mutu Produk Indomie Untuk Memenuhi Standarisasi Pasar Global Suhairi, Suhairi; Hayatunnufus, Annisah Fildzania; Utami, Annisa Dwi; Lubis, Listiya Andana; Putri, Tasya Yustika
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.v3i2.3770

Abstract

The purpose of this research is to find out how Indomie's product quality strategy can be analyzed to meet global market standards. Qualitative research is used as a research method, namely: 1) descriptive and explorative; 2) describe and explain. Based on the discussion, it can be concluded that an analysis of Indomie's product quality strategy to meet global market standards can be carried out through 1) Production strategy, carrying out continuous innovation, building factories overseas, product standardization and quality maintenance. 2) Location determination strategy, taking into account distribution channels, sales areas, storage locations, inventory levels and locations and transportation systems. 3) Promotional strategy, Indomie has a slogan that is very simple but suitable and easy for people to remember, namely, "Indomie is my taste" while the name or brand of Indomie is one of the successful products, so its products are widely known, especially among Indonesian people. 4) Strategies for building relationships with consumers, namely noodle communities, distribution channels, partners, health facilities, supply chains, electronic print media and pricing strategies.
Implementasi Konsep Moneter Islam Berdasarkan Pandangan M.Umar Chapra Terhadap Kebijakan Moneter Di Indonesia Imsar, Imsar; Kurniawan, Muhammad
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4355

Abstract

The method used by the author in this study is a qualitative method with the results presented in a descriptive form, namely by collecting data by carrying out a literature study from some written literature. A country's economic success is largely determined by the precise determination of monetary policy. The ultimate goal of this research is to maintain and maintain the country's economic stability. The main focus of this research is to discuss the thoughts of M. Umar Chapra in the field of Islamic monetary economics. The author finds that Chapra's economic thinking is a combination of traditional sciences, religious knowledge and modern economics. His thoughts are dominated by the field of macroeconomics because he is much involved in the world of the country's economy. Like other Muslim economists, Chapra emphasizes the importance of morals for a fair and healthy economy. The specialty of M. Umer Chapra's thought is his ability to mix and match Western economic concepts with Islamic values.
Analisis Kinerja Pengelolaan Dana Desa Berdasarkan Value For Money di Desa Sitio-Tio Hilir Kabupaten Tapanuli Tengah Tinambunan, Siti May Sarah; Ridwan, M.; Harahap, Rahmat Daim
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4341

Abstract

The public sector is an important aspect of government in facing the economy in the future. Including the smallest category, namely village accounting as a public sector application that also needs to be considered. The public sector has demands to carry out accountability of public funds.  In assessing the performance of the village government through the realization of the budget and expenditure reports can be a review for the village to realize good governance.Performance appraisal using value for money measurement, the author focuses on economic measurement, efficiency and effectiveness. The purpose of this study was to determine the management of village funds based on value for money in the village of Sitio-TioHilir,in assessing the financial performance of the government desaSitio-Tio Hilir Central Tapanuli.The method used is qualitative descriptive, from the results of research using value for money measurement it can be concluded that the financial performance of the village government is not optimal and continues to strive to improve its performance. In terms of economy for three years from 2019-2021is in the economic category.In terms of efficiency, 2019-2020 is inefficient, but 2019 and 2021 are efficient. In terms of effectiveness, 2019 and 2020 were quite effective, while 2018 was effective.
Kajian Teoritis Pembiayaan Mudharabah Dan Murabahah Pada Perbankan Syariah Erliyanti, Erliyanti
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.v3i2.4309

Abstract

Islamic banking operates on the principle of profit sharing. The development of Islamic banking in Indonesia cannot be run purely sharia, because Islamic banks run a system by imposing a system of profit sharing and risk. This paper aims to review and examine the practice of mudharabah and murabaha financing in Islamic banking. The methodology used is field research conducted by exploring data sourced from locations or research fields relating to the types of products that exist in Islamic banking, among the products studied are murabahah and mudharabah financing products and the mechanism of how they work. Besides that, this research also uses literature research using literature, either in the form of books, notes, or reports on the results of previous research. The results of this study indicate that murabahah financing is superior to mudharabah financing. Because murabahah financing is short-term financing for the purchase of goods, even though the customer does not have the money to pay for it, he can get the goods according to his wishes after going through the specified process stages.
Analisis Akuntabilitas Dan Transparansi Dalam Pengelolaan Zakat Infaq Dan Dana Sedekah Dompet Dhuafa Waspada Medan Zahara, Annisa; Nurwani, Nurwani
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4365

Abstract

This study aims to determine accountability and transparency in the management of Zakat and Alms Infaq funds at the Amil Zakat Institution, Dompet Dhuafa Waspada Medan. This type of research is qualitative, with a descriptive approach, data sources obtained through interviews, documentation, literature studies, and observation. This type of data analysis uses descriptive analysis, starting with data reduction, data presentation, then draws conclusions. The results of the study show that accountability for the management of ZIS Funds in Dompet Dhuafa is very good with a planned collection system and continued with programmed programs. The collected ZIS funds are channeled and utilized in the fields of education, religion, social justice and humanity, as well as economic empowerment with fair and equitable distribution. Whereas in terms of Transparency, Dompet Dhuafa Alert has been maximized and has met transparency indicators. Because Dompet Dhuafa has reported a consolidated report, a report on program beneficiaries that has been distributedDompet Dhuafa is transparent in terms of easy access, DDW provides easy access for the community, DDW has published every activity carried out, the number of beneficiaries every month, even every year on the official website and also Dompet Dhuafa Waspada social media. And in terms of publishing financial reports, Dompet Dhuafa Waspada Medan does not publish its financial reports on websites or social media, because the financial reports that have been managed by each Dompet Dhuafa branch office have been consolidated into the central Dompet Dhuafa, and have been published on the central web, even for the last year's financial report, namely 2022, the audit results have come out with an unqualified opinion, therefore it can be said that Dompet Dhuafa Waspada Medan Branch has been transparent in managing Zakat, Infak and Alms funds.
Peran Audit Internal dan Komite Audit Atas Tercapainya Penerapan Good Corporate Governance Pada PT. PP. London Sumatera Indonesia Tbk. Divisi Gunung Melayu Estate Fahmi, Teguh; Kamilah, Kamilah; Tambunan, Khairina
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4349

Abstract

the purpose of this study is to determine the role of internal audit and audit Committee on the achievement of the implementation of good corporate governance at PT. PP London Sumatera Indonesia Tbk. Malay Mountain Division Estate. This research method uses qualitative research approach with descriptive approach. Information or data obtained through the results of interviews with the parties concerned and based on the annual report in 2021, then the data is classified according to the problems discussed. The findings of this study that the internal audit and the audit committee plays a role in the achievement of Good Corporate Governance by controlling the internal audit function to help ensure that the risk management process, the overall scope of control and the effectiveness of performance, the internal audit function is currently not only required to find problems, but also become part of the solution and provide suggestions for improvement. Internal Audit is involved and plays an active role in monitoring the activities of operational units and providing a consultative role in the implementation of the company's operating processes. Thus, the role of internal audit is not only limited to detectors, but can be more as a deterrent that is expected to be able to encourage and create Good Corporate Governance.

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