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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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Pengaruh Kualitas Pelayanan dan Fasilitas Terhadap Kepuasan Nasabah BPJS Kesehatan di Puskesmas Ujung Kubu Kabupaten Batu Bara Handayani, Suri Sakinah; Rahma, Tri Inda Fadhila; 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.v4i1.4354

Abstract

The purpose of this study was to determine the quality of services and facilities for BPJS health customer satisfaction at the Ujung Kubu Health Center in Batu Bara Regency, using a questionnaire data collection technique distributed to respondents using the Probability Sampling method with the Simple Random Sampling technique using Slovin flats, with a sample size of 74 respondents. Service quality has a positive and significant effect on customer satisfaction at the Ujung Kubu Health Center in Batu Bara Regency. This can be seen in the t test table in the Standardizes Coefficients column, which proves that service quality has a 32.7% value on customer satisfaction. This value proves that service quality has an effect on customer satisfaction. The facilities at the Ujung Kubu Health Center in Batu Bara Regency have no problems because the more complete and adequate the facilities provided, the more customer satisfaction increases. So by looking at the t test table in the column Standardiez coefficients. This proves that facilities have an effect on customer satisfaction of 27.7%, this value proves that facilities have an effect on customer satisfaction. Based on the simultaneous test between service quality and facilities on customer satisfaction there is a significant influence. This condition was supported by the questionnaires distributed by the researcher to the respondents where most of the respondents answered that they agreed to all statements. However, there was a decrease in the percentage in the statement that after seeking further information the customer wanted to have BPJS at the Ujung Kubu Health Center in Batu Bara district. For the results of the determination test, the magnitude of R2 is 0.260, which means that 26% of the customer satisfaction variable is influenced by the variable quality of service and facilities, while the remaining 74% is influenced by other variables not examined by researchers. 
Pengaruh Pengembangan Usaha Terhadap Peningkatan Penjualan Dengan Kreativitas Bisnis Angkringan Sebagai Variabel Moderating (Studi Kasus Pada Bisnis Angkringan Kaum Millenial di Kecamatan Medan Barat Sumatera Utara) Azizul Hakim Nugraha
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.v4i1.4338

Abstract

Angkringan, which is classified as a micro, small, and medium enterprise (MSME), has the potential to contribute to economic growth. Due to its low startup costs and relatively high revenue, angkringan can significantly enhance the economy. This research utilized a quantitative approach, employing the independent variable of Business Development (X), the moderating variable of Business Creativity (Z), and the dependent variable of Sales Improvement (Y). The sample consisted of 32 purposively selected angkringan businesses that had been operating for a minimum of one year. Primary data was collected through the distribution of questionnaires to the respondents. The data analysis techniques included validity tests, reliability tests, descriptive analysis, hypothesis testing, and Moderated Regression Analysis (MRA). The aim of this study was to determine the extent of the impact of business creativity on angkringan sales, providing motivation and insights for future endeavors. The results indicated that business development, moderated by business creativity, had a significantly positive influence on sales improvement. Therefore, it can be concluded that opening a business with creativity holds great potential for increasing sales.
Perlindungan Hukum Terhadap Koperasi Simpan Pinjam Terkait Kredit Macet Purba, Bonaraja; Hasyim, Hasyim; Siregar, Dicky Syamhenri; Nadeak, Royan Abel; Surbakti, Billy Sugianta
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.v4i1.4404

Abstract

This scientific work discusses the legal protection of savings and loan cooperative funds related to bad credit in the city of Denpasar because bad credit can have an impact on the funds owned and the health of savings and loan cooperatives, especially in the city of Denpasar. This scientific work uses empirical research methods, namely an approach by looking at a legal reality in society from legal theories by conducting research directly into the field to get accurate truths. The conclusion from this scientific work is that savings and loan cooperatives in the city of Denpasar in practice provide credit by entering into an agreement accompanied by collateral. The protection of savings and loan cooperative funds is the responsibility of the cooperative and its management as executors of the activities carried out by the cooperative.
Pinjaman Online Dalam Perspektif Hukum Islam Amelia, Rizqa; Harahap, Muhammad Farhan; Darma, Surya
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.v4i1.4364

Abstract

With the rapid development of information technology, various online applications have emerged to make it easier to borrow money online, but many still don't know whether this is prohibited for religious reasons or not. The need for financing or working capital attracts borrowers to use online loan services. Therefore, the authors deem it necessary to conduct this research, the purpose of which is to analyze the legality of online credit from the perspective of Islamic law. This study uses a qualitative descriptive method and the type of research is library research, which collects data or papers related to Islamic contractual law which are of a literary nature. the method used is a descriptive approach where the author describes the law of qiradh in fiqh muamalah and the data sources obtained from various fiqh books. Online loans, also known as fintech (financial technology), are financial services in the form of loans whose applications use information technology, internet networks and contracts where lenders and borrowers do not meet face to face. The results of this study show that in Islamic law online loans are permissible, based on the principle of mu'amalah, namely basically all forms of mu'amalah are permissible. Apart from what is prohibited in the Al-Qur'an and As-Sunnah and Fatwa of the National Sharia Council No. 117/DSN-MUI/IX/2018 states that online loans are permissible, most importantly not against Sharia with the principles of usury, gharar, maysir, tadlis, dharar, zhulm and haram.
Pengaruh Profitabilitas, Capital Intensity, Likuiditas Dan Biaya Operasional Terhadap Pajak Penghasilan Badan Pada Perusahaan Makanan Dan Minuman Yang Terdaftar di BEI Periode 2015-2021 Farhan, Muhammad; Siregar, Saparuddin; Yanti, Nursantri
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.v4i1.4347

Abstract

The purpose of this research is to examine and analyze the partial and simultaneous effect of profitability, capital intensity, liquidity and operational costs on corporate income tax at Food and Beverage Companies Listed on the IDX. The research approach uses associative methods with quantitative data. The population in Food and Beverages Listed on the IDX from 2015 to 2021, the sample for this study was 56 samples. The data collection technique used in this research is documentation. The analysis technique used in this research is descriptive statistics, Panel Data Multiple Linear Regression analysis using the e-views application, then hypothesis testing and Determinant testing are carried out. The results showed that Profitability and Operational Costs partially had a positive and significant effect on Corporate Income Tax, Capital Intensity partially had a negative and significant effect on Corporate Income Tax, Liquidity partially had no effect on Corporate Income Tax and simultaneously showed that profitability, capital intensity , liquidity and operational costs have a significant effect on Corporate Income Tax at Food and Beverage Companies Listed on the IDX for the 2015-2021 period.
Analisis Pengelolaan dana Investasi Asuransi Jiwa Syariah (Studi Kasus PT. Asuransi Sunlife Cabang Medan) Mandani, Putih; Rahmani, Nur Ahmadi Bi; 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.v4i1.4333

Abstract

This study aims to determine the management of sharia life insurance investment funds and find out the constraints that occur in the management of sharia life insurance investment funds at PT. Sun Life Medan Branch. The research method used in this study is a descriptive qualitative approach method. Data collection techniques in the form of interviews and using primary data obtained directly from PT. Sun Life Medan Branch. The subjects in this study were employees and customers at PT. Sun Life Medan Branch and the object of this study is the management of investment funds at PT. Sun Life Medan Branch. Based on the results of research on the management of sharia life insurance investment funds at PT. Sun Life Medan Branch is in accordance with sharia principles which are free from elements of gharar, maisyr and usury which refers to the fatwas of the National Sharia Council-Indonesian Ulema Council (DSN-MUI) and regulations stipulated by the Financial Services Authority (OJK) as well as on fund management transparent in accordance with Islamic law. Then in managing the funds there were no obstacles, but the obstacles existed when the emergence of Covid-19 in Indonesia where the financial dampening in investing tabarru funds decreased. Companies must pay customer claims because customer claims have increased so that expenses will increase.
Pengaruh Pengetahuan Pajak Dan Sanksi Pajak Peraturan Pemerintah Nomor 23 Tahun 2018 Terhadap Kepatuhan Wajib Pajak UMKM Di Pusat Pasar Medan Harisman, Jasri; Harmain, Hendra; 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.v4i1.4375

Abstract

This study aims to determine the effect of tax knowledge and tax sanctions on MSME taxpayer compliance at the Medan Market Center. Tax is participation in paying an amount of money owed to a country by the public and private individuals or maybe a business entity where the collection can legally be carried out by force, by not receiving direct benefits and being used to finance the needs of a country for the prosperity of society and people. Quantitative method with an associative approach, data collection techniques using a questionnaire the number of samples in this study were 100 people in the city of Medan. Sampling technique using a questionnaire. Data were analyzed by multiple linear regression method. The results of this study indicate that tax knowledge has a significant positive effect on MSME taxpayer compliance at Medan Market Center, tax sanctions have no significant effect on MSME taxpayer compliance at Medan Market Center.
Analisis Strategi Pengembangan Potensi Pariwisata Halal Dalam Meningkatkan Industri Kreatif Di Kabupaten Mandailing Natal Aida Ulviani Nst; Isnaini Harahap; Ria Armayani Hasibuan
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.v4i1.4440

Abstract

This study aims to determine the potential of halal tourism in Mandailing Natal Regency, as well as determine the development strategies undertaken to improve the creative industries in Mandailing Natal Regency. The approach taken in this study is descriptive qualitative by using SWOT analysis. Mandailing Natal Regency has a very good tourism potential to be developed. The results of this study based on SWOT analysis show that the strength possessed by halal tourism and creative industries in Mandailing Natal Regency can make it able to survive with various threats. this is because the many attractions that are owned such as strategic location, natural conditions are still beautiful, there are many tourist destinations, culinary and so on so it is clear that the development of halal tourism and creative industries in mandailing natal Regency is in a good position, namely aggressive / developing (so strategy). Where this position in a business has a strong position and the opportunity to grow.. Development of strategies that must be done is the availability of worship facilities throughout the tourist sites so that tourists who visit do not feel kesilitan to perform worship,socialization to the public is needed to continue to maintain environmental cleanliness in accordance with the concept of halal tourism so that tourists who visit feel comfortable, and the last increase promotional activities and marketing of tourist sites.
Representasi Nilai Toleransi Antar Umat Beragama Dalam Film “My Name Is Khan” Karya Karan Johar (Analisis Semiotika Charles Sanders Pierce) Ariqqa, Ariqqa; Sikumbang, Ahmad Tamrin; Harahap, Suheri
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.v4i1.4538

Abstract

This study aims to determine the representation of the value of inter-religious tolerance in the film My Name Is Khan. The method used in this study is a semiotic analysis method that is descriptive. Where in this study using semiotic analysis from Charles Sanders Pierce. The object of this study is every scene that contains the value of tolerance between religious people.The results of this study show that the film "My Name Is Khan" contains the value of inter-religious tolerance in the form of respecting the beliefs of others, as in one scene where Muslims donate to the family of PMK who died. Giving freedom or independence, as in the scene where Rizwan tries to explain to people the understanding that he is not a terrorist. And mutual understanding, as in the scene where Muslims come to Georgia to help Christians affected by the great flood.
Peran Manajemen Sumber Daya Manusia Islami Dalam Pengelolaan Kelembagaan Pada LAZISMU Kota Medan Handayani, Putri; Amalia, Alfi
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.v4i1.4484

Abstract

This study aims to find out how the implementation, concepts, success factors and the role of human resource management in institutional management at Lazismu Medan City. This research method uses qualitative research methods with field research (field research). This data was obtained from literature studies, interviews and observations. The research results obtained concluded that Lazismu has optimally implemented Islamic human resource management, the implementation of Islamic human resource management is carried out by increasing the potential as well as the Islamicity of employees with the morning breafing program, besides that Lazismu also applies Islamic values by obliging read the Koran and Kultum before starting activities every morning. The role of human resource management is very important and is proven to be able to influence the management of existing human resources. This can be seen from the awards and achievements that are achieved every year. The success factor is the result of good cooperation within the organization, because the existence of human resource management is to manage employees in the workplace so that they can achieve the organization's mission and strengthen the work culture in the institution effectively.

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