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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 Akuntansi Murabahah PSAK 102 Pada Pembiayaan BSI OTO di Bank Syariah Indonesia: Meminimalisir Pembiayaan Tak Tertagih Mulyani, Seri; Harahap, Rahmat Daim; Nurhudiani, Bella; Marhamah, Adelia; Hafnifa, Chairin; Metuah, Marpirah; Anggriani, Erni
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.v4i1.4688

Abstract

Implementation of sharia accounting in accordance with accounting standards is very useful as a form of transparency and accountability of an Islamic financial institution. This study aims to analyze the application of PSAK 102 murabahah accounting to BSI OTO financing at Bank Syariah Indonesia regarding Murabahah financing. And to minimize uncollectible financing and its constraints in murabaha accounting treatment. This research uses a qualitative descriptive approach, while secondary data comes from documents relevant to this research such as annual reports, meeting minutes and financial reports from Bank Syariah Indonesia.Data analysis used in this research is descriptive analysis.
Pengelolaan Wakaf Tunai Pada Badan Wakaf Indonesia (BWI) Kota Binjai Annesca, Elfara; Marliyah, Marliyah; Kamila, Kamila
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.v4i1.4708

Abstract

This study aims to determine the management of money Waqf with SWOT approach strengths, weaknesses, opportunities and threats, after which it will be seen what strategies will be taken to maximize the strengths and opportunities, as well as minimize the weaknesses and threats that come. This study uses a descriptive-qualitative approach, that is to explain, describe, and describe what is, then analyze and draw conclusions. Data collection techniques used by researchers are observation, interviews and documentation. The study began by giving general questions to informants, namely the chairman and Secretary of the BWI implementing agency in Binjai City. The results of this study concluded that the management of the Indonesian Waqf Board (BWI) Binjai city is still limited, BWI Binjai city has not been able to do much regarding cash Waqf but is still in the process of collection. The strategy that can be done is to socialize to the public about the concept of Waqf money. The results of the study with SWOT analysis showed IFAS score of 1.92 strengths and 1.25 weaknesses, and EFAS score of 1.82 opportunities and 1.07 threats. So the most appropriate strategy in managing money Waqf in BWI Binjai City is a strategy that utilizes internal strength and utilizes external opportunities.
Pengelolaan Manajemen Dalam Mengurangi Resiko Pembiayaan Pada Bank Syariah Sabrinasyah, Ajengesti Latifah; Febrianti, Rani
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.v4i1.4694

Abstract

Risk is a condition that exists in every business activity, including the banking business. Risk management is important for banks because it is related to the collection and distribution of customer funds, such as conventional banks and Islamic banks are not free from risk. The risks of Islamic banks are different from conventional banks due to the uniqueness of their products and financing agreements as well as the quality of human resources as risk managers. Managing risk management through risk identification, risk measurement, management policy and risk monitoring on character, capacity, capital, collateral and condition. This research is a field empirical research using a descriptive qualitative approach method with primary data collection techniques and secondary data. Risk managers socialize their products so that fund owners are interested in saving funds in banks based on agreed profit sharing, thus banks provide loans to parties who need funds based on their abilities, therefore the research aims to identify risks then find risk management solutions and develop ideal forms of legal protection in reducing risk.
Pengaruh Pendapatan dan Pengetahuan Pegawai Terhadap Pembayaran Zakat Profesi di Kantor Inspektorat Kabupaten Deli Serdang Muslim, Rany; Marliyah, Marliyah; Inayah, Nurul
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.v4i1.4713

Abstract

This study aims to determine how the influence of income and knowledge of employees on the payment of zakat profession.This type of research uses quantitative research methods. Data collection was carried out by distributing questionnaires using a likert scale to muslim employees at the Inspectorate Office of Deli Serdang regency. The sampling technique used is to use total sampling, where the number of populations and samples are the same. So that the number of respondents used is 55 muslim employees in the Inspectorate Office of Deli Serdang regency. The data obtained will be processed using SPSS Statistic 15. Analysis includes validity test, reliability test, classical assumption test and hypothesis test. From the results of this study it is explained that the T-Test t-Table value is 2.006 and t-count is X1 = ,627, X2 = 6.012. Thus, variables X1 and X2 have a significant effect on the payment of professional zakat. The results of the F test explain that in the F test obtained F table value of 3.17 and F count of 54.399 and significance level of 0.00 < 0.05 it can be concluded that X1 and X2 simultaneously have a significant effect. effect on the variable payment of professional Zakat at the Inspectorate Office of Deli Serdang regency. Coefficient of determination obtained correlation value of R is 0.823. And the value of the coefficient R square of 0.677 or 67.7% which means the ability of the independent variable in explaining the dependent variable of 67.7%, the remaining 33.3% is explained by other variables that are not discussed in this study.
Analisis Efisiensi Biaya Produksi Sosis Dengan Menggunakan Informasi Akuntansi Diferensial Dalam Pengambilan Keputusan(Studi Kasus Pada PT. Ciomas Adisatwa Medan) Bangun, Endayani Br; Arif, Muhammad; Wahyuni, Arnida
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.v4i1.4700

Abstract

One of the successes of a manufacturing company in increasing revenue is determined through the process of making the right decisions by management in obtaining efficient raw materials for production. The method that can be used by companies to assist in making decisions to buy or produce themselves is through differential analysis. The purpose of this study was to determine the difference in cost and the best alternative in the decision to buy or produce their own sausages at PT Ciomas Adisatwa Medan. This research uses a descriptive method with a qualitative approach. The research data was obtained through triangulation of data collection techniques, namely interviews, observation, and documentation. The data were then analyzed using interactive analysis techniques by Miles and Huberman. The results of the differential accounting analysis show that the alternative decision to buy sausages from other units is more efficient than the company's own sausage production decisions with production cost savings of Rp. 27,000,000/month or Rp. 324,000,000/year. Thus, the best decision for the company PT Ciomas Adisatwa Medan regarding the cost efficiency of sausage production is the decision to buy from another unit because the production costs incurred are minimal and result in reduced costs compared to producing the sausages themselves.
Analisis Sistem Pengendalian Internal Terhadap Penjualan Kredit Pada PT. Astra International Tbk-Isuzu Cabang Medan M. Fahrurozi Nasution; Hendra Harmain; Atika Atika
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.v4i1.4706

Abstract

Sales on credit will certainly lead to very large receivables for the company, so the company really needs good management so that it can avoid all forms of irregularities, fraud, and fraud. A good accounting information system implemented by the company also greatly influences the management function in implementing internal control. This research was conducted with the aim of knowing the effectiveness of the internal control system on credit sales implemented at PT. Astra International Tbk – Isuzu Medan Branch and its compliance with COSO criteria. This research is a qualitative research. The data used are primary and secondary data. Primary data comes from direct interviews and secondary data in the form of organizational structure and job descriptions as well as forms used in credit sales. The data analysis technique used in this research is descriptive qualitative by comparing the theories with the implementation of the internal control system at PT. Astra International Tbk – Isuzu Medan Branch. The results of this study found that the implementation of the internal control system at PT. Astra International Tbk - Isuzu Medan Branch has been running quite effectively, although there are still a few deficiencies that have caused the performance of the unit administration staff to not be optimal in credit sales transactions. Implementation of the internal control system at PT. Astra International Tbk – Isuzu Medan Branch also complies with COSO criteria.
Analisis Implementasi Manajemen Risiko Pada Pembiayaan Murabahah Di KSPPS BMT UB Amanah Laut Dendang Syahirah, Salma; Ismail, Abdul Hadi
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.v4i1.4687

Abstract

This research aims to find out in detail about matters concerning the implementation of risk management in murabahah financing, so that the implementation of risk management is carried out effectively and thoroughly at KSPPS BMT UB Amanah Laut Dendang. The research method used in this research is descriptive qualitative research method in the form of interviews with several sources. The results of the research in the form of interviews with BMT and customers can be said that the implementation of risk management needs to be carried out in Murabahah financing because there is bad financing found at BMT. This happens because do not conduct surveys on BMT customers so that they become the cause of bad financing so that it has an impact on customers who are not responsible for their dependents and many customers deliberately do not pay installments. Therefore, it is necessary to analyze the implementation of risk management on problematic Murabahah financing at BMT. The efforts that must be made by BMT in overcoming bad debts are by applying the 3R principle (Reschedulling, Reconditioning, Restructuring). In addition, BMT UB Amanah in handling risk management in murabahah financing has been carried out effectively. This is evidenced by all the efforts of BMT in minimizing the occurrence of risk management in murabahah financing in KSPPS BMT UB Amanah Laut Dendang.
Hubungan Pengembangan Sumber Daya Manusia dan Kondisi Kerja Terhadap Kinerja Karyawan PT. Socfindo Pamingke Indra, Aulia
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 2: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i2.5450

Abstract

This study aims to determine whether there is a significant relationship between human resource development and working conditions on the performance of employees of PT. Socfindo Pamingke. The analysis used in this study is a multiple linear regression analysis obtained is as follows : Y = 9.389 + 0.131 X1+ 0.444 X2 + e. Human Resource Development t test (X1) on employee performance (Y) obtained t count (1.212) < from T table (1.665) so that Human Resource Development variables have no significant relationship to employee performance PT. Socfindo Pamingke. Working condition t test (X2) on employee performance (Y) obtained calculated t value (4.014) > from T table (1.665) so that the working condition variable has a significant relationship to the performance of employees of PT. Socfindo Pamingke. Calculated F value (37.217) > from the table F value (3.12) with a significance value of 0.000< 0.05 then H0 is rejected so that there is a significant relationship between human resources development and working conditions simultaneously to the performance of employees of PT. Socfindo Pamingke. Calculation of the SPSS program obtained value Adjusted Rquare = 0.492 shows that the development of human resources and working conditions contribute 70.1% relationship in influencing employee performance, while the remaining 29.9% is influenced by other factors outside the variables studied, such as compensation factors. 
Analysis of Digital Marketing Literacy, Product Legality On Purchasing Decisions With Consumer Protection As Mediation For Smes In Labuhanbatu Zelibu, Yanto
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 5, No 1: 2024
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v5i2.6200

Abstract

This research aims to analyze the relationship between digital marketing literacy, product legality on purchasing decisions and connect the mediating role of consumer protection. This research is a quantitative descriptive research, the population in this research is all visitors to the Gelugur Labuhanbatu Market, while the sample used is specifically consumers at the Gelugur Labuhanbatu Market, totaling 150 respondents. Data collection was carried out by distributing questionnaires and direct interviews. Data analysis used in this research uses Structural Eqation Model (SEM) with the help of the SmartPLS application. The results of this research show that digital marketing literacy has a positive and significant effect on purchasing decisions. Furthermore, product legality was also found to have a positive and significant influence on purchasing decisions. Finally, this research found that consumer protection was able to mediate the relationship between digital marketing and purchasing decisions and consumer protection was also able to mediate the relationship between product legality and purchasing decisions. This means that consumers who understand consumer protection will predominantly consider the type of marketing used and consider the legality of the product before making a purchase.
Pengaruh Ketahanan Pangan Terhadap Stabilitas Ekonomi Kabupaten Pandeglang Pada Tahun 2019-2022 Andini, Wulan; Salsabila, Misfah; Yulianti, Oliviani; Arsitamira, Melinda Nur; Pradua, Raihan Septa; Dermawan, Deris
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 5, No 2: 2024
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v5i2.6614

Abstract

This study analyzes the impact of food security on economic stability in Pandeglang Regency during the period of 2019-2022. Food security, which encompasses availability, accessibility, and quality of food, is a fundamental element in supporting community welfare and economic stability. As an agrarian region, Pandeglang faces significant challenges such as production fluctuations due to climate change and supply chain disruptions during the COVID-19 pandemic. The research findings indicate that food security positively contributes to price stability and purchasing power of the community. However, there are obstacles such as limited infrastructure and access to agricultural technology that need to be addressed. This study recommends policies to enhance food diversification and strengthen the agricultural sector to bolster local food security.

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