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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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Mengintegrasikan Prinsip-Prinsip Manajemen Perubahan Perekonomian Dalam Perspektif Islam Mustafaruddin, Mustafaruddin; Aslami, Nuri
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.v4i1.4483

Abstract

Islam is order and harmony. The only teaching in the world that has a system and concept of a perfect arrangement of life. The completeness of these rules is in line with harmony with the characteristics and behavior of humans. Economics is an inseparable part of the concept of Islamic teachings. Islamic economics is inherently a logical consequence of the perfection of Islam itself. Islam must be embraced kaffah and by his people. Islam demands its followers to realize their Islam in all aspects of their lives including the economy.
Penerapan Akuntansi Zakat Infak Sedekah Produktif oleh LAZ Inisiatif Zakat Indonesia Kota Medan Amalia, Nur; Harmain, Hendra; Harahap, Muhammad Ikhsan
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.v4i1.4460

Abstract

This research was conducted at the Medan City branch of the Indonesian Zakat Initiative Amil Zakat Institute. This study aims to determine the implementation of PSAK 109 at IZI Medan branch. PSAK 109 explains that zakat is assets that must be issued by people who are obliged to pay zakat (muzakki) in accordance with sharia provisions to those who are entitled to receive it (mustahik). Likewise with infak/alms issued by muzakki in an effort to realize God's commands by helping human beings who are entitled to receive them and also helping the public good. The type of research conducted in this study is a type of qualitative research with a descriptive approach. The data collection method in this study is through; direct observation, interviews, documentation, reporting at IZI and then compared with the Statement of Financial Accounting Standards (PSAK). The results of this study indicate that the management of productive-based zakat infaq alms is good in receiving funds from muzakki and distribution to mustahik, and in financial reporting LAZNAS IZI Medan Branch has implemented PSAK 109 well in terms of recording and measurement while presentation and disclosure can only be made in reports finance at IZI central Jakarta only.
Strategi Manajemen Perubahan Pola Pikir SDM Guna Menghadapi Persaingan Era Industri Pada Industri Pertanian Sultani, Raihan; Aslami, Nuri
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.v4i1.4508

Abstract

Organizational change management as a change in the whole organization or its parts and changes aimed at improving efficiency in terms of productivity, turnover, market competitiveness and internal harmonization which is a systematic process. Employee involvement is highly expected in change management, as they are the expected exporters of change.  Change management in the HR sector is based on changeable thinking. Mindset is the most important and fundamental thing, because mindset is the root and foundation of employee behavior patterns. By laying the foundation for a better HR change, taking into account several factors of competitive change and internal HR factors that are behind the change of thinking, making HR changes can become a foundation for the company. maintain their presence on the competitive map of the industrial-era agricultural industry and provide the means for companies to achieve their goals.
Metode Pemahaman Hadits Salsabila, Hana; Fitri, Raehanun Aisyah
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.v4i1.4467

Abstract

The science of Hadith is very important, because Hadith is the second source after the Qur'an.  The study of Hadith is divided into several disciplines, including the study of Mustalah al-Hadith, criticism of Sanad and Ring, and understanding of Hadith.  Most of the ancient and modern scholars wrote the books of Hadith, so it is very easy to find the sciences of Hadith.  Hadith or sunnah is everything that is associated with the Prophet Muhammad.  By word, deed, law, or virtue, before or after the apostleship.  Everything needs a purpose and a means to know the Hadith of the Prophet, a means to understand it, so that the Hadith is known, understood, understood and then applied.  In Indonesian vocabulary, method is a systematic way to achieve a goal based on mature thinking (knowledge of the hereafter), a systematic and systematic way of working to achieve easily achievable deeds.  Method also comes from the word “method” which means method or technique.  A method is also defined as a typical way of working to achieve a desired goal.  From an epistemological point of view, most Muslims consider Hadith to be the source of Islamic teachings after the Qur'an.  The reason for this is because it follows the verses of the Qur'an (tafsir) and is universal.  Even by itself, a hadith can be a legal basis not defined by the Qur'an.  In addition, the entire Sunnah of Yusuf Qardavi, the literal interpretation of the Qur'an, the realization of reality and the realization of Islamic ideals.  Personality Of The Prophet Muhammad.  It is an interpretation of the Qur'an and a symbol of Islam.  The existence of Hadith does not only affect the lives of various groups, especially in the scientific world.  But it is an endlessly fascinating study and analysis that includes methodologies for understanding and applying Hadith.  Therefore, the author dwells on the method of understanding the Hadith.  The hadith or sunnah is the only one attributed to the Prophet Muhammad.  Before or after the Apostolate, by word, deed, law, or virtue.  Everything needs a purpose and a means to know the Hadith of the Prophet, a means to understand it, so that the Hadith is known, understood, understood and then applied.  The author interprets the understanding method presented in Arifuddin Ahmed's book as a method of understanding Hadith through interpretation methods that are divided into textual interpretation, contextual interpretation and intertextual interpretation.
Analisis Penyebab Tunggakan Pembayaran Rekening Air Pelanggan pada Perusahaan Daerah Air Minum (PDAM) Tirta Sari Binjai Mutiara, Mutiara; Siregar, 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.v4i1.4568

Abstract

PDAM Tirta Sari Binjai is a company engaged in the provision and service of clean water for the people of Binjai and its surroundings. PDAM Tirta Sari Binjai's operations finance itself from PDAM Tirta Sari's revenue for customers who use PDAM Tirta Sari's services. However, the revenue received by PDAM Tirta Sari is not optimal due to the high level of customer arrears at PDAM Tirta Sari Binjai. The purpose of this study is to find out what factors can cause arrears in customer water payments at the Tirta Sari Binjai Regional Drinking Water Company (PDAM). This study uses a descriptive method with a qualitative approach. This research was also conducted through interviews/interviews, observation and analysis of documents when conducting research. The results showed that the factors that led to arrears were: 1) The customer's water meter was buried, 2) The door or fence of the customer's house was locked, 3) The customer's water was small or completely turned off, 4) Notification of arrears was not delivered by the officer, 5 ) The habit of customers to delay payments, 6) Lack of officers to make terminations, 7) Per capita income of customers has decreased due to the covid-19 pandemic.
Analisis Penyajian PSAK 101 Pada Laporan Keuangan PT. BPRS Al Washliyah Sari, Riska Dwi; Sitorus, Eva Afrilisa; Handayani, Nisah
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.v4i1.4600

Abstract

The problem that occurs in this study is how a PSAk 101 made in a financial statement of PT. SRB to WASHLIYAH. The purpose of this study is to see how many banks that meet the PSAK 103 report in the presentation of the financial statements of PT. SRB TO WASHLIYAH. This study includes an example of a field study using qualitative methods. Which means that this study was conducted by conducting an analysis related to the submission of financial statements from PT. SRB AL WASHLIYAH and PSAK 101, by correlating Islamic financial reporting. Used to make this report is a secondary data source that beruapa financial transaction data that has been provided by PT. SRB TO WASLIYAH. This study itself shows a result that PT BPRS Al WASHLIYAH does not fully disclose PSAK 101 in the financial statements because PT. there are still differences in the presentation of the financial statements of SRB Al WASHLIYAH between the financial statements of PT.SRB AL WASHLIYAH and PSAK 101 regarding the intermediary reporting of a Sharia financial report which for example is PT.SRB Al WASHLIYAH has not disclosed Murabaha's marginal profit on beracana or notes to the financial statements, but we can know from the daily Balance Sheet report that PT.SRB prepares PSAK 101 situation, to make a Sharia financial report.
Analisis Penerapan Isak 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nirlaba (Studi Kasus Pada Yayasan Perguruan Darul Aman Kota Medan) Anggraini, Tessa; Yafiz, Muhammad; 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.v4i1.4544

Abstract

This study aims to apply the ISAK 35 concept regarding the Presentation of Financial Statements of Non-Profit-Oriented Entities at the Darul Aman College Foundation, Medan City. The concept of ISAK 35 is to allow non-profit-oriented entities to adjust the descriptions used for several items contained in the financial statements and the financial statements themselves include statements of financial position, statements of comprehensive income, statements of changes in net assets, statements of cash flows, and notes to financial statements. At the Darul Aman College Foundation, Medan City has not implemented or made financial reports in accordance with this concept. The purpose of this study is to find out how the presentation of financial statements at the Darul Aman College Foundation is in accordance with the ISAK 35 concept and to find out the benefits of financial statements that have used ISAK 35 for the Darul Aman Education Foundation.
Peningkatan Kualitas Sumber Daya Insani Pada Lembaga Keuangan Syariah Suhairi, Suhairi; Siregar, Risma Haryani; Sibagariang, Yola Aprilia; Astri, Yulita; Lubis, Yulpida Sari
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.v4i1.4601

Abstract

The purpose of this study is to explain how to improve the quality of Human Resource Management (SDI) in Sharia financial institutions. The Islamic economy in Indonesia today has undergone substantial development. Unfortunately, the development of these is not balanced by the qualified human resources. Human Resources power is one of the problems faced by the Institute of Sharia recurrence.Using an approach using the literature review approach, which the author is looking for relevant discussion used with study taken from several related articles with human resources management (human).From the results of the can be inferred that to improve the quality managementmen human resources (human) on Sharia financial institutions required training, development, and education on things that relate to the source of human power (human) that is enforced in Sharia institutions and the enactment of certification because if there is no shows the lapse of birth in the field that leads to compete in the era of globalization.
Analisis Perkembangan Pasar Uang Antar Bank Syariah (Studi Literatur) Sitorus, Eva Afrilisa; Sari, Riska Dwi; Situmorang, Nurul Utami; Nuraini, Nuraini; Harahap, Muhammad Ikhsan
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.v4i1.4545

Abstract

This study is to analyze the development of the Islamic interbank money market. This study was examined qualitatively by using literaturreview which discusses the development of the Islamic interbank money market. Then the article is analyzed using the content analysis. The results show that the coefficient R2 (R Squared) of 0.923063 states that the variables of minimum mandatory current account, current account balance, third party funds, and secondary reserve are able to explain the variation of the interbank money market by 92.30% while the remaining 7.70% is explained by other factors outside the model.This is based on several studies on the development of the Islamic interbank money market.
Peran Surat Berharga Syariah Negara (SBSN) Dalam Pertumbuhan Ekonomi Indonesia Zain, Rahma Sari; Winarsih, Safitri; Situmorang, Nurul Utami
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.v4i1.4604

Abstract

Given that it has the highest economic growth rate and highest concentration of Muslims anywhere in the world, Indonesia is an ideal location for the development of the Islamic economy. The primary source of funding is the issuance of Sukuk, or Sharia Securities. Due to the availability of sukuk, the government is better able to finance its budget deficit. The cost of debt can be decreased by the government. This study's objectives are to ascertain 1) how sukuk have evolved in Indonesia and 2) how sukuk have contributed to the economic development of the nation. Both qualitative research techniques and literary analysis tools are used in this study. Secondary data is information that was used in this study and comes from previously published articles or other works. The following are the study's findings: 1) Indonesia's government has made retail sukuk (SR) accessible, particularly SR 001-SR 013. According to the APBN's plans, the country issues a growing number of sukuk from one year to the next. 2) The role that the state sukuk plays is very advantageous, including financing project development, promoting the expansion of Islamic financial markets, setting up branches there, developing new investment instruments, and using public funds.

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