Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)
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.
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265 Documents
<![CDATA[Konsep Profit Dalam Perspektif Islam ]]>
<![CDATA[Suci Ramadhana]]>;
<![CDATA[Suci Ramadhini]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia ]]>
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DOI: 10.36987/ebma.v4i1.4461
<![CDATA[Profit is also known as profit or Profit. One of the most fundamental aspects of trade is profit, which is obtained through the redistribution of resources. In Islam, there is a lot of emphasis on making money and using resources. In Islam, the concept of profit is based on the principles of love, blessing, sincerity, and accepting existing risks. This study was conducted with the intention to illustrate the concept of “profit” from an Islamic perspective. Qualitative research methods and various secondary sources were used to collect data for the study. Syntactic, semantic and pragmatic analysis all point to the same place in the framework of accounting theory where the concept of profit is located. syntactically, as in the rules that define it; semantically, as in relation to the underlying economic reality; and pragmatically, as in the use of concepts by investors who are aware of their meaning and use them regardless of how they are measured.]]>
<![CDATA[Analisis Pencatatan Dan Pelaporan Keuangan Pada Dinas Pemadam Kebakaran Dan Penyelamatan Kota Padangsidimpuan ]]>
<![CDATA[Siagian, Adelini]]>;
<![CDATA[Saparuddin, Saparuddin]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v4i1.4509
<![CDATA[The realization of good government in each region requires transparency and openness from the public sector so that the public can control and improve the performance of local governments. This paradigm gives the government the widest possible autonomy but must be balanced with proper regional financial management. APBD stands for “Anggaran Pendapatan dan Belanja Daerah†in Indonesian, which translates to “Regional Government Budget†in English. APBD is a strategic agenda in improving people’s welfare. Not all regions succeed in functioning the APBD properly. The aim of the study was to find out whether the Padangsidimpuan City Fire and Rescue Service had properly recorded or not (according to Permendagri No. 13 of 2006 and PP No. 24 of 2005 concerning Regional Financial Management) as a reference. The research methodology in the author’s research is a qualitative research design that aims to understand the data obtained in the form of notes and financial reports. The types of data used are primary data and secondary data and the data obtained, namely by field research data collection techniques and library research.]]>
<![CDATA[Pengaruh Islamic Branding Dan Islamic Service Quality Terhadap Loyalitas Nasabah Bank Muamalat Indonesia Dengan Customers Satisfaction Sebagai Variabel Intervening ]]>
<![CDATA[Fathur Rahman Baihaki]]>;
<![CDATA[Tri Inda Fadhila Rahma]]>;
<![CDATA[Juliana Nasution]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1 (2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia ]]>
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DOI: 10.36987/ebma.v4i1.4472
<![CDATA[This study aims to determine the effect of Islamic branding and Islamic service quality on customer loyalty at Bank Muamalat Indonesia with customer satisfaction as an intervening variable. This type of research is a quantitative research with secondary data sources, by distributing research questionnaires to respondents. The data for this research were taken from the answers of the research respondents who in this study were the customers of Bank Muamalat Indonesia who are domiciled in the Panyabungan City area. Processing techniques and data analysis using Descriptive Statistical Analysis, using SmartPLS version 4 software. The results show that the Islamic Branding variable has a direct influence on the Customer Satisfaction variable. Islamic Service Quality has a direct influence on the Customer Satisfaction variable. Islamic Branding has a direct influence on the Loyalty variable. Islamic Service Quality has no direct influence on the Loyalty variable. Customer Satisfaction has no direct effect on the Loyalty variable. Islamic Branding has no effect on Loyalty through Customer Satisfaction. Islamic Service Quality has no influence on Loyalty through Customer Satisfaction.]]>
<![CDATA[Pengaruh Metode Demonstrasi Pada Pembelajaran Fiqih Thaharah Terhadap Kemampuan Bersuci Siswa Di MTs Swasta PAB 1 Helvetia ]]>
<![CDATA[Putri, Sofie Khairina]]>;
<![CDATA[Masitha, Widya]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v4i1.4441
<![CDATA[The demonstration method is a learning system that practices and shows directly about something that is learned by students. The purpose of this study was to determine the effect of learning fiqh thaharah on the ability to purify students at MTs PAB 1 Helvetia. The population in this study was class VII MTS PAB 1 Helvetia which consisted of four classes, namely class VII A, B, C, and D while the sampling technique used in this study was a non-probability sampling technique of purposive sampling so that a total of 92 samples were obtained. people taken from 4 classes with a total number of men as many as 45 people and women totaling 47 people, the data analysis technique used in this study was a different test, while the results of this study were The results showed that there was a change in grades in students who became the control class research after conducting demonstrations on thaharah fiqh learning on the ability to purify, there is a correlation between the average results of the ability to purify students for the pre-test for the experimental class and the post-test experiment (Demonstration method), the difference in the average results for the ability to purify students for the pre-test control class with post-test control and this research accepts the hypothesis that there is an effect of the demonstration method on learning fiqh thaharah on the ability to purify class VII students at MTs PAB 1 Helvtia.]]>
<![CDATA[Konsep Produksi Dalam Ekonomi Islam ]]>
<![CDATA[Anggraini, Dwi]]>;
<![CDATA[Salsabila, Zhafirah]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v4i1.4493
<![CDATA[Production is one of the important things in economic activity. The purpose of production is to provide goods and services that can provide maximum benefits for consumers to meet their needs and to full fill the facilities of social activities and worship of God. Even though the main purpose of producing is to provide benefits and gain a lot of profit, Islam does not prohibit it as long as it is within the goals and Islamic law. In Islam, carrying out production activities must be based on Islamic values, namely, they must not conflict with religion, soul, reason, and things that can lead to harm. Production priority must be in accordance with priority needs, namely dharuriyyat, hajyiyat and tahsiniyat.]]>
<![CDATA[Faktor-Faktor Yang Menyebabkan Masyarakat Non Muslim Menjadi Nasabah di PT. Bank Syariah Indonesia KCP Medan Marelan ]]>
<![CDATA[Harahap, Aswan Nawawi]]>;
<![CDATA[Atika, Atika]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v4i1.4463
<![CDATA[Non-Muslim community services in the Marelan area are currently one of the best services provided by banks to support banking operations to be more effective and efficient. The aim is to facilitate the performance of bank service products, so as to increase customers based on the number of Bank Syariah Indonesia customers who use Junior Savings reaching around 50%. Responding to this, Bank Syariah Indonesia is trying to improve and maintain the quality of services provided to attract customers. The problem in this study is what the Bank's strategy is that is an obstacle in improving the quality of Junior Savings services. The purpose of this research is to find out the strategy of Bank Syariah Indonesia in improving service quality and to find out what are the constraints of Bank Syariah Indonesia in improving the quality of junior savings services and to find out what are the solutions for Bank Syariah Indonesia in facing obstacles to improving the quality of junior savings services. Banking. The method used in this study is a field study, this method is used to determine the extent to which the suitability between the theory used and the actual state of the object under study. In this field research using interviews and observation. And the type of research used is descriptive qualitative research as a whole. It can be concluded from this research that Bank Syariah Indonesia's strategy is to improve service quality, namely launching "Bank Syariah Indonesia's New Savings".]]>
<![CDATA[Analisis Disiplin Kerja Dan Motivasi Terhadap Kinerja Karyawan Depot Air Nur Mutiara Tirta Di Bekasi ]]>
<![CDATA[Dewi, Alya Mutiara]]>;
<![CDATA[Azhar, Fatimah Nasywa]]>;
<![CDATA[Syahla, Hanazka]]>;
<![CDATA[Sulaeman, Eman]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v4i1.4428
<![CDATA[This research aims to determine the influence of work discipline and motivation variables on employee performance at Depot Air Nur Mutiara Tirta. The data collection methods used were interviews with one of the employees and the business owner, as well as direct observation of the company. The results of the study indicate a direct and significant positive relationship between work discipline and motivation variables and the variable of employee performance. Work discipline has a greater impact on employee performance compared to motivation. The implication of this research is that the company needs to pay attention to the work discipline of employees, especially in terms of compliance with the rules and procedures set by the business owner. Additionally, motivation also needs to be improved to enhance employee performance. In conclusion, both work discipline and motivation variables have a significant influence on employee performance in the company, and these factors need to be considered by the company to enhance employee performance.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Minat Berinvestasi Di Reksa Dana Pasar Modal ]]>
<![CDATA[Sabrinasyah, Ajengesti Latifah]]>;
<![CDATA[Sipahutar, Ana Pahira]]>;
<![CDATA[Pratama, Dimas]]>;
<![CDATA[Siagian, Rani Febrianti]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v4i1.4520
<![CDATA[Interest in investing is still minimal because not many people have started investing because there is still a stigma that starting an investment requires large capital and difficult procedures.However, this can change if someone already has an interest in investing, individuals who are interested in investing will prepare themselves as well as possible even though they have limited capital and resources.People who have insight into finance should be moreinterested in investing because they already know what investment decisions to makewhat they will take and have confidence in successfully managing the investmentthe. People can start to invest in some of the wrong sectorsone in the capital market. investment interest among the public is quite high, but not a few from the community arediscouraged whenin his environment, there are many factors that influence why this is soSome of them happened, namely the lack of investment knowledge of the remaining pocket moneywhich can be used for investment and investment education that is stilllimited. This study discusses influencepocket money on public interest in investing. And the influence of education on people's interest in investing.]]>
<![CDATA[Analisis Perbandingan Tarif Jasa Rawat Inap dengan Menggunakan Traditional Costing System dan Activity Based Costing System (Studi Kasus Pada RSU Mitra Medika Amplas Medan) ]]>
<![CDATA[Nurhidayah, Nurhidayah]]>;
<![CDATA[Siregar, Saparuddin]]>;
<![CDATA[Syarvina, Wahyu]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v4i1.4475
<![CDATA[This study aims to find out how to determine inpatient service rates using traditional costing systems and activity-based costing at Mitra MedikaAmplas Public Hospital, how to compare the results of calculating inpatient service rates using traditional costing systems and activity-based costing. The object of this research is RSU Mitra Medika Amplas. This study uses qualitative methods with comparative studies, data collection techniques by means of observation and interviews. The types of data used are primary data and secondary data which are cost data for 2020. The results of this study indicate that the application of the traditional costing system in determining inpatient service rates produces distorted cost information. Calculation errors can be minimized by implementing an activity-based costing system. There are differences in the results of calculations using the traditional costing system and the activity-based costing method, where the results of calculations using activity-based costing are cheaper than the results of calculations using the traditional costing system.]]>
<![CDATA[Efektivitas Pembelajaran Al-Quran Hadis Dalam Meningkatkan Kualitas Membaca Al-Quran Siswa Kelas VII Di MTs Tanjung Kasau ]]>
<![CDATA[Kintara, Azlia Fasya]]>;
<![CDATA[Alfiansyah, Muhammad]]>;
<![CDATA[Purba, Fauzul Azmi]]>;
<![CDATA[Fajri, Fadlan]]>
<![CDATA[ Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023 ]]>
Publisher : <![CDATA[LPPM Universitas Labuhanbatu ]]>
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DOI: 10.36987/ebma.v4i1.4443
<![CDATA[The Qur'an is a revelation, kalam or word of Allah which contains teachings to be used as guidelines and guidance in the values of human life and all of nature. His teachings apply throughout time, since it was revealed until the end of time. While the hadith is everything that is based on the Prophet Muhammad. In the form of speech, deed, and determination (raqrir). Hadith is the second important source after the Qur'an which functions as an explanation (al-tabyin) of the Qur'an. Knowledge, understanding and implementation of religious values in the subject of the Qur'an-Hadith proves the occurrence of learning that is included in the cognitive, affective and psychomotor aspects. In the process, a teacher is very instrumental in achieving student achievement. This research is motivated by one of the student phenomena that many of them cannot read the Koran and even recognize hijaiyyah letters, therefore the teacher has a role to improve students' reading skills of the Koran. Another problem related to the reality of learning the Qur'an and hadith is the low interest and motivation of school and madrasah students to study the Qur'an and hadith. There is a tendency among students that learning the Qur'an and hadith is only a secondary goal of various other subjects taught in schools including religious schools or madrasas. As a result of the low interest and motivation in learning the Qur'an and hadith, it will certainly have an impact on the low ability of students to understand and interpret the verses of the Qur'an and the hadiths of the Prophet which they should have mastered.]]>
