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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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Implementasi Dan Peran Manajemen Syariah Hasibuan, Sovy Muti Ardianty; Batubara, Chuzaimah
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.v4i1.4637

Abstract

Islam as a perfect system of life certainly has an idea about the concept of control. Since the field of management is very important from the point of view of economic life, Islam dictates the actual management process. This is because many people believe that they have a fanatical view of what management really means. From a competitor's perspective, the Islamic Control Industry does not expect its competitors to lose or lose. However, there is a concept that every company can drive improvement without eliminating competitors. Competitors are not enemies who must be eliminated, but partners who are involved in the success of activities carried out in the field. Implementation of administrative functions based on Islamic sharia values.
Konsep Manajemen Syariah Dalam Membangun Pola Fikir Generasi Milenial Terhadap Bank Muamalat Nasution, Nurwani; Batubara, Chuzaimah
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.v4i1.4643

Abstract

In the life of the increasingly advanced millennial generation and intense competition, all parties are required to organize all work systematically with the aim that what has been planned at the beginning can be achieved properly.  Likewise, a company is required to be able to keep up with the times.  All of that can be done well if the company implements good management.  Likewise with sharia-based companies.  The development of the Islamic banking system in Indonesia is carried out within the framework of a dual banking system or dual banking system within the framework of the Indonesian Banking Architecture (API), to present a more complete alternative banking service to the Indonesian people.  Management in Islam is the activity of ordering, organizing and thinking that contains the values of faith and monotheism, structuring a good organization and system in accordance with the Qur'an and sunnah of the Prophet.  The millennial generation or generation Y is widely known as the generation born between 1980 and 2000. The millennial generation is goal-oriented and has a high level of self-confidence and independence.  The millennial generation, which was born along with the development of technology, often has more knowledge about the digital world than its predecessor generations.  Rapidly advancing technological knowledge launched the millennial generation into an era where everything can be accessed easily from various places and by anyone.  This type of research includes field research.  Field research is used by digging up data sourced from locations or field research.  This study uses qualitative methods, qualitative methods are research based on natural object conditions, (as opposed to experiments) where the researcher is the key instrument, data collection techniques are carried out in triangulation (combined), data analysis is qualitative in nature, and the results of the research are more  Emphasize meaning over generalizations.
Inovasi Sumber Daya Manusia: Menghadapi Perubahan dan Menyambut Kemajuan Teknologi Pada Sektor Perbankan Syariah (Studi PT. Kasus Bank Syariah Indonesia) Effendi, Lutfiah; Hsb, Muthia Hafsari; Syafitri, Ade; Tambunan, Ria Tifanny; Suhairi, Suhairi
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.v4i1.4632

Abstract

This research was conducted to find out the extent of preparation and readiness that has been carried out by Bank Syariah Indonesia as a whole to make efforts to improve the quality of superior services in the use of technological advances. Bank Syariah Indonesia was chosen as the subject of this study. The type of research carried out is using qualitative descriptive with the data used is secondary data taken from the observation process and literacy studies. From this research, it can be concluded that in facing changes and welcoming technological advances, Bank Syariah Indonesia itself has at least made several efforts such as conducting skill training for employees in digitalization and making efforts to improve the quality of human resources within the company to hone the ability and understanding of employees.
Analisis Perlakuan Akuntansi Transaksi Asuransi Syariah Pada Prudential Syariah Cabang Medan Berdasarkan PSAK No. 108 Caroline Damima Johan; Rahmat Daim Harahap; Dini Aminta; Elvina Damayanti; Farhan Rizqi Bangko; Rizqia Amanda
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.v4i1.4675

Abstract

This study aims to find out how the application of Islamic Insurance transaction accounting at Prudential Sharia Insurance is a comprehensive system in which participants donate (partially) part or all of their contributions that are used to pay claims on certain risks from unfortunate to the soul, body, or objects experienced by eligible participants. Accounting for Sharia Insurance Transactions has been regulated in PSAK No 108. This research object is done at Prudential Syariah. The method of analysis used is qualitative method with descriptive approach. The results showed that Prudential Syariah has not applied PSAK No. 108 completely on the preparation of financial statements. Prudential Syariah only prepares financial reports consisting of Cash Register Syariah Report, LBK Syariah Mutation Recap Report, and Sharia Cash Book Sheet. This is due to the policies in the company’s management in preparing financial statements in each of its subsidiary companies. This is caused the system of recording financial statements in branch office in a computerized and recapitalized data directly by the center.
Pengelolaan Keuangan Masjid Berbasis Manajemen Keuangan Syariah Manurung, Nabila Tasya Nurhafifah; Batubara, Chuzaimah
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.v4i1.4639

Abstract

Management-based mosque financial management is an organized and structured approach in managing mosque financial resources effectively and efficiently. This abstract will discuss the importance of good financial management in the context of mosque management, as well as how the application of management principles can improve the financial performance of mosques.This abstract outlines several important aspects of mosque financial management. First, it explains why good financial management is so important for the sustainability and development of mosques. In this context, a mosque is a religious institution that requires funds to meet operational, maintenance, and development projects. Then, this abstract examines relevant management concepts in mosque financial management. This includes setting budgets, cash management, accounting, financial reporting, and oversight. In managing financial mosques, it is important to have a clear budget plan, monitor receipts and expenditures carefully, and report finances transparently to congregations and related parties. Furthermore, this abstract discusses the importance of applying good management principles in mosque financial management. These principles include managing risk, developing sources of income, managing assets, and developing financial policies. By implementing these principles, mosques can optimize the use of available financial resources, reduce financial risks, and ensure long-term growth. Finally, this abstract underscores the importance of effective leadership in mosque financial management.
Sistem Manajemen Syariah Pada Bank Syariah Mandiri Lisikmiko, Luthfi; Batubara, Chuzaimah
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.v4i1.4644

Abstract

This stuldy aims to analyzel thel sharia managelmelnt systelm implelmelnteld at Bank Syariah Mandiri (BSM) with a foculs on managelrial fulnctions, namelly planning, organizing, implelmelnting, and sulpelrvising (POAC).  This relselarch was condulcteld with thel aim of knowing in delpth aboult thel managelmelnt systelm implelmelnteld in BSM and its belnelfits.This stuldy ulsels a casel stuldy approach by collelcting data throulgh intelrvielws, obselrvation, and analysis of rellateld doculmelnts.  Thel data obtaineld will bel analyzeld delscriptivelly to idelntify thel procelssels and melchanisms that elxist in thel sharia managelmelnt systelm at BSM. Thel relsullts of this stuldy arelelxpelcteld to providel a theloreltical contribultion by elxpanding ulndelrstanding of sharia managelmelnt systelms in thel banking contelxt.  Practically, thel relsullts of this relselarch arelelxpelcteld to bel inpult for Bank Syariah Mandiri in delvelloping a propelr and acculratel managelmelnt systelm, and can belulseld as a relfelrelncel for fulrthelr relselarch.
Pengelolaan Dana Desa Dalam Pembangunan Ekonomi Masyarakat Menurut Prespektif Ekonomi Islam Imsar, Imsar; Kurniawan, Muhammad
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.v4i1.4633

Abstract

One of the indicators of village development can be done by managing village funds. Village funds function for the implementation of village development such as village infrastructure development, village community empowerment and economic development of rural communities. The main purpose of village funds is a stimulus for the independence of rural communities in carrying out development in their areas. Village Fund Allocation (ADD) is a balanced fund received by the district in the district revenue and expenditure budget. The management of village funds in realizing community development and empowerment within the framework of Islamic economic development is not only material development, but spiritual and moral aspects play a role, moral and spiritual development must be integrated with economic development. This is what is later in the Qur'an called tazkiyah an-nafs. Which in the end brings a sense of pride and gratitude and from things like this can improve the quality of worship to Allah SWT.
Perencanaan Manajemen Strategi Dalam Membangun UMKM Menurut Pandangan Islam Pratiwi, Indah; Batubara, Chuzaimah
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.v4i1.4640

Abstract

SMEs often face limited resources, including capital, labor, and access to information. These limitations can affect the ability of MSMEs to conduct in-depth market analysis, develop long-term strategies, and implement necessary changes. Effective strategic management can assist MSMEs in achieving market differentiation, exploiting local advantages, and optimizing limited resources. MSMEs can also take advantage of their speed and flexibility to respond quickly to market changes, utilize information and communication technology to improve operational efficiency, and build strong relationships with customers and business partners. In addition, MSMEs also need to improve their ability to manage risk, develop strategic partnerships, and improve the quality of their products or services. In conclusion, strategic management is an important element in the success of SMEs. Although MSMEs face unique challenges, they also have opportunities to achieve competitive advantage through effective strategic management. By adopting the right approach and utilizing available resources, MSMEs can face competition successfully, optimize business growth, and make a positive contribution to the local and regional economy.
Analisis Perbandingan Saham ADRO Dan ADMR Pasca Covid 19 Prianti, Dela; Anggi, Miftha Maulida; Sahfitri, Nurmaya Dewi; Sari, Reny Tri Viola; 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.v4i1.4621

Abstract

In the investment world, stock prices are very important to know the advantages and disadvantages when investors want to buy shares. The purpose of this study was to analyze the difference in post-Covid 19 Admr and Adro stock prices whether they have increased or decreased. In this study using a type of qualitative research with a descriptive approach. The research data is sourced from secondary data takeen from scientific journals/thesis, books. Data collection techniques were taken from the tradingview website by looking at Adro and Admr stock prices. The results of the discussion this time are that Adro shares have fluctuated from 1550 per share, there has been a decrease of around 4%, namely to 1140 per share in 2020. When Covid was over, the share price per share had increased to 2880 and then decreased by around 8.4%. Meanwhile, Admr shares experienced a decline of 8.55% to 780 per share.
Pengaruh Penetapan Harga Oleh Tengkulak, Luas Lahan Dan Biaya Produksi Terhadap Pendapatan Petani Padi Di Desa Pastap Kecamatan Tambangan Kabupaten Mandailing Natal Lubis, Nur Jannah; Arif, Muhammad; 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.v4i1.4707

Abstract

Agriculture has an important role in life because it has the function of providing food, animal feed, and bionergy. The role of Agriculture is so strategic to support the national economy, especially in terms of creating food security, employment, increasing competitiveness, and menaggulangi poverty. Therefore, this study aims to determine the effect of pricing, land area and production costs on the income of rice farmers in Pastap Village, Kec. Mining District. Mandailing Natal. After conducting field research, data on the study were collected through the distribution of questionnaires to 67 samples of respondents. The sampling technique uses slovin formula from 200 populations into 67 samples. The research method uses quantitative methods through data analysis techniques using instrument tests, classical assumption tests and hypothesis tests. The results of data processing using SPSS 23 show that the indicators in this study are valid and reliable. In the classical assumption that the data is normally distributed, there is no heterokedasticity and multicollinearity. While the hypothesis test states that price determination does not have a significant effect on the income of rice farmers, but Price Determination is not at all unimportant, it's just that the effect is less in this study. Partially, the price fixing effect is only 1.25%. While the hypothesis test of land area and production costs to income partially positive and significant effect, partially effect of 5.12% and 53.14%. And simultaneously variable pricing, land area and production costs affect 59.5% in this study.

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