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Contact Name
Syaiful Zuhri Harahap
Contact Email
syaifulzuhriharahap@gmail.com
Phone
+6285261290813
Journal Mail Official
ebma@ulb.ac.id
Editorial Address
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
Location
Kab. labuhanbatu,
Sumatera utara
INDONESIA
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)
ISSN : 27465330     EISSN : 27462137     DOI : -
Core Subject : Economy,
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.
Articles 265 Documents
Strategi Peningkatan E-Business Untuk Meningkatkan Penjualan Internasional Nasution, Dina Aulia; Nurbaiti, Nurbaiti
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.v4i1.4334

Abstract

This research is conducted with the aim of gaining understanding and explaining how to develop e-business in international product marketing. Additionally, this research also aims to describe and analyze the tactical strategies applied to achieve success in e-business and product/service marketing. The research method used is qualitative research that focuses on the description and analysis of the implementation of e-business development in international product marketing. The data used are secondary data sourced from relevant journals on e-business enhancement strategies, especially at the international level.
Layanan Angkutan Online Kota Medan Perlindungan Hukum Bagi Pengemudi Purba, Bonaraja; Hasyim, Hasyim; Purba, Kristin Yenita; Zebua, Nobel Indah Clawdya; Amanda, Sophia; Manurung, Zenifer
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.v4i1.4382

Abstract

Legislation in the social planning process influences the formulation of regulations to manage social change in society, for example through the implementation of community-wide legal protections. The relationship between online transportation service providers and online transportation services is regulated in the Civil Code and specifically the elements of the legal meeting of official partners: trustworthiness, order and wages. The purpose of this research is to find out how long the regulation will remain in effect, and whether the law will be respected and its protection guaranteed. community protection. This research is qualitative in nature. In other words, you can overcome research challenges based on legal principles, doctrines and legal regulations. 
The Effect Of International Trade And Investment On Indonesia's Economic Maylani Patricia Tambun; Iga Mawarni Pohan; Khairani Alawiyah Matondang
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4356

Abstract

The purpose of this study is to determine the effect of international trade and investment on Indonesia’s economic g International trade in this study is identical to net exports so it can be said that the more detailed goal is to Find out the effect of net exports and investment on Indonesia’s economic growth. The dependent variable in this study is Economic growth while the independent variables are net exports and investment. The method used in this research is the Library method. While the method of analysis uses the linear regression method using the Eviews application. The results of this study indicate that net exports (international trade) do not significantly influence economic growth. While Investment has a significant positive effect on economic growth.
Analisis Pengaruh Word Of Mouth Terhadap Keputusan Nasabah Untuk Menabung Dengan Brand Equity Sebagai Variabel Mediasi Pada PT. Bank Syariah Indonesia (BSI) Kantor Cabang Perdagangan Fani, Meiti; Nurbaiti, Nurbaiti; Nasution, Juliana
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.v4i1.4342

Abstract

This study aims to examine the influence of word of mouth analysis on the customer's decision to save with brand equity as a mediation variable at PT. Bank Syariah Indonesia (BSI) trading branch offices either partially or simultaneously, and also in path analysis. This study uses quantitative methods with data collection using likert scale method. Subjects used in this study are customers of PT. Bank Syariah Indonesia (BSI) trading branch offices totaling 100 people and taken by using probability sampling. Data analysis techniques through IBM SPSS statistical program 25. The results of this study show that. First, Word of Mouth has a positive and significant effect on customer decisions with a significant value of 0.026 0.05. Second, Word of Mouth has a positive and significant effect on brand equity with a significant value of 0.000 0.05. Third, brand equity has a positive and significant effect on customer decisions with a significant value of 0.008 0.05. And, fourth, word of mouth indirectly affects the customer's decision to save through brand equity as a mediation variable with the value of indirect influence greater than direct influence.
Peran Account Officer Dalam Penentuan Pengajuan Pembiayaan Di Bank Sumut Syariah KC Medan Katamso Subandi, Subandi; Atika, Atika
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.v4i1.4263

Abstract

This research was conducted at Bank Sumut Syariah Medan KC Medan Katamso. The purpose of this study is to explain how the role and strategy implemented by Account officers in determining the feasibility of applying for financing at Bank Sumut Syariah Medan KC Medan Katamso and to explain the supporting & inhibiting factors for Account officers in determining the feasibility of applying for financing at Bank Sumut Syariah Medan KC Medan Katamso as well as explaining the solution of the problematic inhibiting factors. The methodology used in this research is qualitative with interview and observation data collection techniques. The results of this study indicate that the strategy implemented by account officers in determining the eligibility of applying for financing at the Medan KC Medan Katamso Sumut Syariah Bank is adjusted by conducting a survey first to customers. Then it is determined by applying the 5C principle. The inhibiting factors faced by Account officers in determining the feasibility of filing financing are the lack of information on customers, misuse of proposed financing, incomplete customer data. The solution is to re-analyze the 5C principles, and be able to take advantage of current technology, for example customers don't have to bother delivering documents to the bank, customers can use camscanner or pdf to submit documents online to the bank.
Analisis Faktor Yang Mempengaruhi Disiplin Kerja Pegawai Di Badan Kepegawaian Dan Pengembangan Sumber Daya Manusia (BKPSDM) Aceh Tamiang Salsabila Khalisa; Muhammad Rizqi Zati; Dhian Rosalina
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4367

Abstract

This study aims to determine the effect of workload and work conflict on work discipline among employees at the Aceh Tamiang BKPSDM. This study uses quantitative methods with the help of the SPSS Version 26 application. The analytical method used is multiple linear regression method. The sample in this study was 42 people, using the saturated sampling method, so that all populations were used as samples. The reason for all employees being sampled is because each employee has a different personality and assessment. In this study data collection used interview techniques and questionnaires, in which the questionnaires had been tested for validity and reliability tests. The results of this study show the equation Y = 153.986 - 0.460X1 - 0.351X2. The result of the t test for the effect of workload (X1) on work discipline (Y) is 0.013 ˂ 0.05. The result of the t test for the effect of work conflict (X2) on work discipline (Y) is 0.037 ˂ 0.05. The results of the F test for the simultaneous effect of workload (X1) and work stress (X2) on work discipline (Y) are 0.013 ˂ 0.05. Workload has a significant effect on work discipline, work conflict has a significant effect on work discipline and workload and work conflict simultaneously have a significant effect on work discipline.
Analisis Dampak Bulan Ramadhan Dalam Peningkatan Pendapatan Usaha Mikro Di Kelurahan Harjosari Kecamatan Medan Amplas Wahyudi, Ilham; Nawawi, Zuhrinal M.; Syarvina, Wahyu
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.v4i1.4350

Abstract

In general, in the month of Ramadan, Muslims focus on themselvesTo do more worship, to hold thirst and hunger, automaticallyShould have reduced consumption needs, but in fact, it isIn the month of Ramadan the need and consumption increases. The purpose of the researchThis is to find out the results of the analysis of the impact of the month of Ramadan inIncrease in the income of micro businesses in the Harjosari sub-districtSandpaper Field. This research is a qualitative descriptive study. WithUsing data collection techniques through interviews, observation, andDocumentation. The results of this study indicate that there is a positive impactOn increasing micro business income in the Harjosari sub-districtMedan Sandpaper, due to increased consumption patterns of society inMonth of Ramadan, which causes an increase in business incomeMicro, due to the increasing need of the community to shop for needsFood or drink to eat when breaking the fast. As well as impactNegative consequences arising from increased consumption patterns, namely potentialEmergence of extravagance and wastefulness. And the factor of opening hours becomes a problemAgainst several micro entrepreneurs.
Analisis Sistem Informasi Akuntansi Penerimaan Kas Pada Dinas Perdagangan dan Perindustrian Kab. Langkat Oktania, Mila; Rokan, Mustapa Khamal; Kusmilawaty, Kusmilawaty
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.v4i1.4336

Abstract

Department of Trade and Industry District. Langkat is an element the implementation of local government in the field of trade and industry led by a Head of Service. In carrying out its activities, Information regarding the description of an agency can be assessed from agency accounting the . In accounting activities, of course, guidelines or internal references are needed carry out their activities. This study aims to determine the application cash receipts accounting information system at the Department of Trade and District Industry Langkat. This type of research is qualitative in nature descriptive. The type of data used in this study is the type of data qualitative with data collection techniques carried out using observation, documentation and interviews. The results of this study indicate that cash receipts accounting information system carried out at the Department Trade and Industry Kab. Langkat still not showing discrepancy. The functions, the documents that are generated, the notes that used and cash receipts procedures are not in accordance with the existing theory only a few fit the existing theory. Application of information systems accounting carried out at the Department of Trade and Industry of Kab. Langkat consists of the procedures that make up the cash receipts system, documents and records used, related functions and has been has internal control in the process of monitoring the accounting system cash receipts.
Analisis Profitabilitas Pada Perusahaan Merger dan Akuisisi Yang Terdaftar di Jakarta Islamic Index Hasibuan, Hesti Aryani; Nurlaila, Nurlaila; Nasution, Juliana
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.v4i1.4390

Abstract

: This study aims to determine whether there are differences in the profitability of companies before and after mergers and acquisitions in companies listed in the Jakarta Islamic Index by analyzing the Net Profit Margin (NPM), Return on assets (ROA), Return on Equity (ROE), and Gross Profit Margin (GPM) of companies before and after mergers and acquisitions. This research method is quantitative comparative. The population of this study is companies that conduct mergers and acquisitions in the Jakarta Islamic Index. The total number of samples found was a total of 27 enterprises. Using documentation techniques in the form of secondary data.  The data analysis technique of this study used a comparative statistical test analysis of two samples. Testing was conducted using SPSS software version 25. The results showed that (I) there was no difference in the company's npm (Net Profit Margin) before and after the merger and Acquisition (ii) there was no difference in the company'S ROA (Return on assets) before and after the merger and Acquisition (iii) there was no difference in the company'S ROE (Return on Equity) before and after the merger and acquisition (iv) there was no difference in the company'S GPM (Gross Profit Margin) before and after the merger and acquisition.
Peran Dan Strategi Kepala Cabang Di Pegadaian Syariah Mandailing Natal Mubarok, Hadi; Sitorus, Friska Olavia; Khairiyah, Imamah
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.v4i1.4358

Abstract

Islam is a whole and integrated system and way of life, Islam provides dynamic guidance to all aspects of life including the business sector and financial transactions. This is seen by using the principles of Sharia, because it is expected that using the principles of Islamic Sharia can provide mashlahat for mankind and one of the advantages of Islamic financial institutions is not allowed to ask for excess of the loan principal, because such things include usury. As we know that riba in Islam is very forbidden. The development of Islamic financial institutions in Indonesia can be categorized as fast and one of the factors is the belief in the muslim community that conventional banking contains elements of usury which is prohibited by Islam.