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Karona Cahya Susena
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emakjurnal@gmail.com
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JL. KEBUN VETERAN NO. 12, NUSA INDAH, RATU AGUNG, KOTA BENGKULU 38224
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Kab. bantul,
Daerah istimewa yogyakarta
INDONESIA
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Published by Indonesian Journal Publisher
ISSN : 27980499     EISSN : 27980502     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Economics, Management, Accounting and Finance is an online journal with full reference (double-blind peer review) and open access for academics, researchers, postgraduate students, early career researchers and university students, published by ADM Publisher Bengkulu, Indonesia.Jurnal Emak is a periodical publication (four times a year) in January, April, July and October. The main objective is to disseminate scientific articles in the fields of economics, management, accounting and finance. The language used in this journal is Indonesian or English. Without reducing the scientific weight, this journal accepts contributions of writings that have never been published in other print media and accepts advertisements.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 501 Documents
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Implementation of Zakat Funds in Seeking Economic Improvement in Medan City Junnanda Junnanda; Tri Inda Fadhila Rahma
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 2 (2022): April
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i2.475

Abstract

The purpose of this study is to find out how zakat funds seek to improve the economy in the city of Medan. In this study using qualitative research methods with data collection taking from accurate sources such as previous journals and books that discuss zakat. The results of the study show that the empowerment of zakat funds in economic growth in the city of Medan is very good and properly managed by the Amil Zakat Institute (LAZ) in the city of Medan.
Prulink Syariah Products at PT Prusyariah Binjai Agency Achievement in Islamic Shari'a Review Sri Putri Wahyundari; Tri Inda Fadhila Rahma
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 2 (2022): April
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i2.476

Abstract

The development of the Islamic insurance industry is not balanced with the amount of research that will halal the Islamic insurance product. This indicates that there are still many inconsistencies in Islamic insurance products with Islamic principles. The application of a sharia insurance product is very important to maintain the halal product. In this paper, we will discuss the mechanism for applying prudential sharia insurance products (pru link sharia). By systematically describing the application of Islamic prinkets which will then be compared with the principles of Islam. This research shows that Prudential Shariainks are not fully in accordance with sharia principles.
Analysis of the Elimination of Fixed Assets at the Upt Office of Labor Supervision Region I of North Sumatra Province Icha Puji Usti; Rahmat Daim Harahap
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 2 (2022): April
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i2.477

Abstract

The purpose of this study was to find out about the accounting treatment of disposal and disposal of assets carried out at the Office of Upt Labor Supervision Region I of North Sumatra Province and to find out whether the agreement between the accounting treatment of write-off and disposal of state-owned assets was in sync with the Statement of Financial Accounting Standards or not. The object of this research is the Upt Office of Labor Supervision Region I, North Sumatra Province. This research information uses qualitative object information techniques derived from primary data and secondary data. The results of this study indicate that in carrying out the process of terminating regional fixed assets which has been carried out by the Regional I Employment Supervision Upt Office of North Sumatra Province, it has not been in accordance with the Statement of Financial Accounting Standards in terms of the disposal of the company's fixed assets without recording losses, this is due to the disposal of assets. at the Regional I Labor Supervision Upt Office not yet in accordance with PSAK 16 concerning the write-off of fixed assets.
Concepts Analysis of Poverty (Comparative Study of the Concepts of the Statistics Agency of North Sumatra Province and the Concepts of Islamic Economy) Arif Riyukuri; Marliyah Suryadi
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 2 (2022): April
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i2.478

Abstract

The concept is a multidimensional concept that has many views from several figures and institutions. The Central Statistics Agency (BPS) is of the opinion that people are said to be poor if their average monthly struggle score is below the poverty line, BPS classifies the poverty line into two components, namely the food poverty line (GKM) which is described by 52 product categories and the non-food poverty line. food (GKBM) where what is measured is the minimum need for housing, clothing, education and health. However, the measure of poverty in the Islamic economy is based on the fulfillment of basic needs such as food, clothing and housing as well as supporting needs such as spiritual needs.
Analysis Of Irrigation Development In Economic Welfare Of Farmers In Tanjung Keriahan Village Langkat Regency M Ryansyah; Muhammad Yafiz
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 2 (2022): April
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i2.479

Abstract

The agricultural sector is the main sector for the economy of most developing countries, including Indonesia. During the Covid-19 pandemic, the agricultural sector remained the mainstay sector, because it was able to survive during the pandemic, while many other sectors experienced setbacks. And infrastructure plays an important role in driving the wheels of economic growth and development. The purpose of this study was to determine how the impact of the construction of irrigation networks on the welfare of farmers. The research method used is desk study. This research data uses secondary data sourced from books, journals, articles and the internet. The results showed that the construction of irrigation networks was very beneficial for farmers. Because it can increase the intensity of planting in the fields. Increasing cropping intensity in paddy fields will have implications for increasing farmer productivity. So that it is expected to increase the income of rice farmers which in turn will be able to improve welfare.
Analysis of BPJS Employment Membership for Informal Sector Workers in Medan City (Case Study of BPJS Employment, North Medan Branch) Diana Diana; Wahyu Syarvina
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 2 (2022): April
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i2.483

Abstract

Every worker has the right to work safety protection for both formal and informal workers, it is conceivable if the workers do not have social security and this has an effect on weakening protection for workers and for sure poor employee performance. So the government must improve and increase social security for non-wage workers, because there are still many informal workers who do not use BPJS Employment. As we know BPJS Ketenagakerjaan is a public legal entity that has responsibility to the president and has the function to organize programs Work Accident Insurance (JKK), Death Security (JKM), Old Age Security (JHT) and Pension Security (JP) for all Indonesian workers and including immigrants who work in Indonesia for 6 months of work. What if there are informal workers who do not participate in the program, it can be said that workers in Indonesia are not yet fully prosperous. The purpose of this study is to find out why BPJS Employment participation is still low in the city of Medan and how BPJS Employment increases participation for informal sector workers . This study uses a qualitative method by presenting an overview of this problem.
Implementation of Supervision by the Secretary in Efforts to Achieve Effectiveness of Archives Management at the Secretariat of the Cooperatives and SMEs Office of North Sumatra Province Zizah Chairani; Muhammad Arif
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 2 (2022): April
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i2.484

Abstract

In connection with the preparation of the research entitled "Implementation of Supervision by the Secretary in Efforts to Achieving Effectiveness of Archives Management at the Secretariat of the Cooperatives and SMEs Office of North Sumatra Province" the author conducted a study to find out how far the relationship between supervision and archive management is at the Secretariat of the Cooperatives and SMEs Office of North Sumatra Province which is a one of the indicators that can be used as a benchmark for the success of the implementation of tasks and functions at the Service. The research method used is descriptive analysis method, which is a research method that systematically describes the implementation of supervision by the secretary in an effort to achieve the effectiveness of archive management at the Secretariat of the Office of Cooperatives and SMEs of North Sumatra Province. The implementation phase of the research was carried out by means of observation and interviews. Based on the author's observations during the research at the Department of Cooperatives and SMEs of North Sumatra Province, it turns out that there are still some indications of problems that indicate that the effectiveness of archive management at the agency has not been maximized. The problem is suspected because the Secretary of the North Sumatra Province Cooperatives and SMEs Office in the implementation of supervision has not been optimal.
Evaluation of BAPPEDA's Planning for Economic Transformation Towards the Industrialization Era Revika Revika Viola Azzahara; Wahyu Syarvina
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 2 (2022): April
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i2.485

Abstract

This study aims to find out how to plan for Economic Transformation Towards the Industrialization Era in order to become the industrial sector with the greatest value in exporting. This research uses quantitative and qualitative methods. The sample in this study is to analyze 10 industries operating in North Sumatra Province. The results of the study indicate that in planning the transformation in the industrialization era there are several focuses that must be carried out for industries that are considered important and it is determined that human resource development in industry must be carried out properly and form a certain program and set a target to be achieved in the following year.
Distribution Analysis and Distribution of 3 Kg LPG Gas Sales Allocations (Case Study Of PT. Sintora Putra Gasindo) Indah Aryani; Wahyu Syarvina
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 2 (2022): April
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i2.486

Abstract

LPG (liquefied petroleum gas) is one of the petroleum products produced by PT Pertamina (Persero). The government has implemented a national energy policy by converting kerosene to LPG. In 2007, the government started converting kerosene into 3 kg LPG. In order to overcome the scarcity of 3 kg LPG, Pertamina and the government have begun to improve, one of which is by changing the 3 kg LPG distribution system from an open distribution system to a closed distribution system. This is to reduce oil subsidies, the largest portion of which is 50% of the government's energy subsidies, and each year the subsidies continue to increase. PT Pertamina (Persero) launched its product with a new variant of 3 kg LPG packaging which is fully subsidized by the government so that kerosene consumers can switch to LPG. With the issuance of the conversion policy, all kerosene trading agents became agents of 3 kg LPG. PT. Sintora Putra GasIndo is a company engaged in gas distribution for 3 kg of gas. PT. Sintora Putra GasIndo distributes its products in several areas of Deli Serdang. To market their products, companies need a marketing system, namely distribution channels that must be studied, so that companies can earn big profits in certain areas in the Deli Serdang area. Regarding the objectives to be achieved, namely the efficiency and effectiveness of the company and the use of available resources. Competition in the market is getting tougher and products can be widely available in several areas of Deli Serdang. Regarding the objectives to be achieved, namely the efficiency and effectiveness of the company and the use of available resources. Competition in the market is getting tougher and products can be widely available in several areas in the Deli Serdang area.
Risk Management of Zakat Management at BAZNAS Asahan Zuhra Nahda; Ahmad Alfarezi; Muhammad Lathief Ilhamy Nasution
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 2 (2022): April
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i2.487

Abstract

Risk occurs in every organization or business activity. This also does not rule out the possibility of risk in the amil forum. The types of risks that may often occur in amil institutions are the risk of collecting zakat funds, the risk of managing zakat funds, and the risk of distributing zakat funds. The problem in this study is in the context of zakat management, where one thing that needs to be maintained is the credibility and accountability of zakat management institutions. Do not let people's distrust arise due to mistakes and violations in the management of zakat. Mistakes and violations in the management of zakat will have the potential to create a bad reputation for zakat institutions which will also cause fatal risks. there are risks that are directly related to using the performance of zakat institutions, for example errors in zakat distribution. There are risks that are indirectly related to the performance of zakat institutions but can have a quick impact, for example losing a professional amil.

Page 21 of 51 | Total Record : 501

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