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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 Akuntabilitas Pengelolaan Keuangan Masjid Melalui Pendekatan Fenomenologi (Studi Kasus Pada 3 Masjid Di Kota Medan) Dhea Natasya S; Tri Inda Fadhila Rahma; Nur Fadhilah Ahmad 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.v4i1.4496

Abstract

This study aims to analyze accountability in financial management implemented in 3 mosques in Medan City, namely the Al-Jihad Mosque in Medan Baru, the Abidin Mosque in Medan Maimun and the Great Miftahul Iman Mosque in Medan Denai. This research is a qualitative research using a phenomenological approach. The techniques used in data collection were observation, interviews and documents by looking directly at the financial reports presented by mosque administrators. The results of this study indicate that the financial manager of the Al-Jihad Medan Baru mosque makes two types of financial reports, namely simple financial reports in the form of recording receipts and disbursements of cash funds and financial reports in accordance with ISAK 35. The financial manager of the Abidin Medan Maimun mosque makes financial reports that are not in accordance with ISAK 35 by making simple reports in the form of mosque cash receipts and disbursements and the financial manager of the Raya Miftahul Iman Medan Denai mosque also only makes simple records in making mosque financial reports. Reporting as a form of accountability is carried out by the manager before carrying out Friday prayers, but the manager only mentions the amount of income and expenses and the manager presents detailed financial reports to the mosque's mading.
Analisis Proses Produksi Jasa Laundry Sesuai Syari’at Islam (Studi Kasus Jasa Laundry Fachry Rizki Jalan Kemenangan Kota Medan) Hasibuan, Rima Umami; Sahdila, Rizqi
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.v4i1.4464

Abstract

As we know, now there have been many growing businesses that are produced at home, such as laundry businesses, and the progress of laundry businesses now that adhere to a sharia-based system. Where the writing is made by researchers will examine the laundry business that claims its business uses the concept of Sharia in the city of Medan. This study aims to see and examine the production process of sharia-based Laundry services are in accordance with the teachings of Islam by using the method of thaharah and in accordance with Sharia labels on laundry services that they claim. The results will show that the laundry is using a method of purifying clothes in accordance with Islamic law by using the method of thaharah in accordance with the level of Sharia in his business. And here the researchers examined the products offered from this laundry Service, and the systematic organization of laundry services Fachry Rizki. And examine the feedback and most of these laundry customers come from among which. The result is that most customers come from workers who do not have much free time, and male students who are lazy to wash their own clothes.
Pengaruh Religiusitas Dan Pengetahuan Produk Bank Syariah Terhadap Keputusan Masyarakat Menabung Di Bank Syariah (Studi Kasus Masyarakat Kec. Air Joman) Harahap, Nur Rizky Ardianty; Hasanah, Uswah
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.v4i1.4438

Abstract

This study aims to examine and determine the effect of religiosity and product knowledge of Islamic banks on people's decisions to save in Islamic banks. Research Methods This thesis is a type of quantitative research. This study uses one independent variable and one dependent variable. The independent variables in this study are religiosity and product knowledge, while the dependent variable in this study is people's interest in saving in Islamic banks. The data collection technique in this study was in the form of questionnaires distributed to 100 respondents. In analyzing the data, the researcher uses data analysis with several steps to test the validity of the data, test the reliability, test the simple regression and test the hypothesis. The results of the hypothesis test carried out show that the significance value for the influence of religiosity (X1) and product knowledge (X2) on people's decisions to save in Islamic banks (Y) is 0.000 <0.05 and fcount 589.875 > ftable value 3.090, so this proves that significantly Simultaneously, religiosity (X1), product knowledge (X2) has a positive and significant effect on people's decisions to save in Islamic banks (Y).
Analisis Peranan Pasar Modal Dalam Mendukung Kebijakan Pemulihan Ekonomi Nasional Pasca Pandemi Covid 19 Nadya Namora Hutabarat; Balqis Mawaddah Lubis; Vina Adelia; Akmal Pradana Nasution
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.v4i1.4521

Abstract

The Covid-19 pandemic has greatly affected the economy throughout the world, including our country Indonesia. This condition also affects the sustainability of investment in the capital market. Many issuers sell their shares at a low value, reducing investor confidence in the capital market. Under these conditions, it is necessary to issue policies so that the Indonesian economy does not deteriorate. This research was conducted to determine the impact of the Covid -19 pandemic on the capital market and what policy regulations have been rolled out by the government and the Financial Services Authority.This research method uses various research studies of literature, namely the study of the form of research literature both in scientific journals, books, media articles, and statistical data. Literary research is a series of activities related to the collection, reading and recording and processing of library data. The research results obtained that the covid 19 pandemic had an impact on the Indonesian capital market which experienced a decline. The phenomenon of the covid-19 pandemic causes uncertainty in the future. This problem has a further impact on the decline in investment, social problems such as increasing unemployment and crime rates. This is of course not easy for every country to adopt policies to overcome the health crisis and economic recovery policies at the same time (Darmastuti et al. 2021).
Kepemilikan Dalam Islam Sihite, Masdinar; Puspita, Ditiya
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.v4i1.4476

Abstract

Real ownership is Allah SWT. Allah SWT gives rights to humans to be able to use all the wealth that exists on earth, so that humans can meet their needs in life. Ownership is included in economic problems that require special attention. Human love for property must be directed so that owned property can be useful as it should be. ownership consists of 3 types namely; private ownership (individuals); public ownership; state ownership. All humans are given the same rights to be able to use the resources of wealth that Allah Subhanahu Wa Ta'ala has bestowed on this earth In Islam, as long as humans do not violate the commands of Allah Subhanahu Wa Ta'ala and always follow the sunnah of the Messenger of Allah, humans are free to make efforts to obtain wealth. all of them must follow the rules of the existing Shari'a.
Pengaruh Penerapan Program Tilawah Terhadap Peningkatan Kefasihan Membaca Al-Qur'an Di MAS PAB 2 Helvetia Tandy, Bella; Junaidi, Junaidi
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.v4i1.4458

Abstract

The purposive sampling method is a sampling technique with certain considerations, the purpose of this study was to determine the effect of implementing the recitation program on increasing fluency in reading the Qur'an at MAS PAB 2 Helvetia. The population in this study was class X MAS PAB 2 Helvetia which consisted of two classes, namely MIA and IIS. In this purposive sampling technique, a sample of 30 people was obtained from 2 classes with a total number of 13 men and 17 women, the data analysis technique used in this study was hypothesis testing, while the results of this study were shows that there is an effect of implementing the recitation program on increasing fluency in reading the Qur'an in MAS PAB 2 Helvetia, this study accepts the hypothesis that the high effect of implementing the recitation program on increasing fluency in reading the Qur'an in MAS PAB 2 Helvetia.
Konsep Riba Jual Beli Kredit Amri, M. Raihan; Amelia, Rizka
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.v4i1.4507

Abstract

Riba, in the context of credit transactions, refers to the practice of charging or receiving interest or additional profit in buying and selling transactions with a credit system. In Islamic terminology, riba is prohibited because it is considered unjust and violates the principles of justice and equality in economic transactions. In Islam, financial concepts and transactions are governed by Sharia principles that prohibit riba (interest), gharar (uncertainty), and unfair practices. When discussing credit cards in Islam, there are differing opinions among scholars. Some scholars consider credit cards to involve riba and gharar, thus making them prohibited in Islam. Riba is forbidden, and credit involving riba is considered haram (forbidden). Muslims are encouraged to stay away from riba and seek halal alternatives in managing their finances.
Pengaruh Literasi Keuangan, Digital Marketing, Dan Word Of Mouth Terhadap Minat Generasi Z Menabung Pada Bank Syariah (Studi Kasus Masyarakat Binjai Kota) Nst, Yuli Sahara; Mujiatun, Siti
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.v4i1.4465

Abstract

This research was conducted with the aim of analyzing the effect of financial literacy, digital marketing, and word of mouth on the z generation's interest in saving at Islamic banks. The research method used in this study is quantitative research and data collection techniques in this study using a questionnaire. The data analysis used in this research is data quality test, classic assumption test, multiple linear regression test, hypothesis test and determination test. Based on the results of the study, it shows that the Financial Literacy variable (X1) has a positive and significant effect on the Z generation interest variable in saving at Islamic banks (Y) by obtaining tcount (3.340) >ttable (1.984) with a significant value of 0.001 <0.05, Digital Marketing variable (X2) has a positive and significant effect on the z generation interest variable in saving at Islamic banks (Y) by obtaining tcount (4.708) > ttable (1.984) with a significant value of 0.000 <0.05, word of mouth variable (X3) has a positive and significant effect on the z generation's interest in saving at Islamic banks (Y) by obtaining tcount (2.735) >ttable (1.983) with a significant value of 0.007 < 0.05, test simultaneously on the Financial Literacy variable (X1), Digital Marketing (X2), and Word Of Mouth (X3) state that there is a jointly significant effect on the z generation's interest in saving at Islamic banks (Y) by obtaining Fcount (86.492) >  Ftable (2.70) with a significant level of 0.000.
Pengaruh Independensi, Objektivitas, Integritas Dan Kompetensi Terhadap Kualitas Hasil Audit (Studi Kasus Pada Kantor Akuntan Publik Kota Medan) Saputra, Muhammad Ilham; Siregar, Saparuddin; 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.v4i1.4439

Abstract

This study aims to determine the Effect of Independence, Objectivity, Integrity and Competence on the Quality of Audit Results (Case Study at the Medan City Public Accounting Firm). The method used is a quantitative method. And the sample in this study used the proportional stratified random sampling method, which is a method by linking the sampling of each population whose number is adjusted to the number of members of each population, with a total of 53 respondents from 9 Public Accounting Firms in the city of Medan. The data collection instrument used a questionnaire or a questionnaire that was tested for validity and reliability. Data analysis techniques using multiple linear regression, hypothesis testing, t test, F test and the coefficient of determination. With the results of research, independence affects the quality of audit results. Objectivity affects the quality of audit results. Integration affects the quality of audit results. Competence affects the quality of audit results. independence, objectivity, integrity and competence simultaneously affect the quality of audit results.
Analisis Rasio Likuiditas Perusahaan Daerah Air Minum (PDAM) Tirtasari Kota Binjai Saharani, Dita; Saparuddin, Saparuddin
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.v4i1.4526

Abstract

This study aims to determine the financial performance of PDAM Tirtasari Binjai using a liquidity ratio approach. This type of research is quantitative, which is a method of comparing company ratios from year to year which includes current ratios and fast ratios. The results of the company's liquidity analysis from 2015 to 2017, in general, can be said that the company's performance is not good enough. It can be seen from the fluctuations in the Current Ratio and Quick Ratio achieved by the company. The company's liquidity decreased due to short-term debt increasing greater than current assets. This is due to the company's bank loan maturing in December 2015 which resulted in the results of the current ratio analysis and the ratio fluctuating quickly. 

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