cover
Contact Name
Karona Cahya Susena
Contact Email
karonacahya@gmail.com
Phone
+6281541234500
Journal Mail Official
emakjurnal@gmail.com
Editorial Address
JL. KEBUN VETERAN NO. 12, NUSA INDAH, RATU AGUNG, KOTA BENGKULU 38224
Location
Kab. bantul,
Daerah istimewa yogyakarta
INDONESIA
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
ISSN : 27980499     EISSN : 27980502     DOI : -
Core Subject : Economy, Science,
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.
Articles 501 Documents
Analysis of the Application of Profit Sharing on Marhamah's Savings Using Mudharabah Contracts at PT. Bank Sumut Sharia Karya Sub-Branch Dara Khairatun Nisa Sinaga; Mustapa Khamal Rokan
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.v3i2.488

Abstract

The purpose of this research is intended to identify and examine the application of profit sharing to savings marhamah using the mudharabah contract conducted by PT. Bank Sumut Karya Sub-Branch. In this study, the author uses a qualitative approach, namely a research method that emphasizes the aspect of in-depth understanding of a problem, so as to produce descriptive data. This study uses interview and documentation data collection techniques. The results of this study indicate that the application of profit-sharing savings marhamah by using the mudharabah contract by PT. Bank Sumut Syariah Capem Karya uses the profit sharing method, which is to share net profits from businesses or investments that have been carried out. So the application of the profit sharing system applied by PT. Bank Sumut Syariah Capem Karya has been running in accordance with fatwa No. 07/DSN-MUI/IV/2000.
Strategy in Handling Problem Financing at PT. Bank Sumut Syariah KCPSY Karya Dwi Regina Erni; Mustafa Kamal Rokan
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.v3i2.489

Abstract

Banking is one of the financial institutions that play an important role in the economy of a country. One of the current economic developments in Indonesia is the emergence of shariabased financial institutions, one of which is Islamic banking. Like the function of banking itself, namely as an intermediary institution between people who need capital and people who have excess capital. One of the Islamic banking facilities is financing, namely the distribution of funds from banks to customers who need working capital. The bank will provide capital to customers as business capital whose business results will be calculated for the results according to the agreement. However, in reality, in this financing, it is not uncommon for customers to experience default on installment payments. One of the causes of non-financing itself is due to business conditions that may decline. To minimize the risk of bad financing itself, banks must be able to create clear regulations. In this article, we will discuss the various strategies carried out by the Bank SUMUT Syariah Karya Medan in dealing with bad financing.
Records Management Procedures at PT. Bank Sumut Syariah Medan Branch Office Meliyani Meliyani; 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.v3i2.490

Abstract

This study describes the file management procedures at PT. Bank Sumut Syariah Medan Branch. The purpose of this study is (1) to describe how the records management system at PT. Bank Sumut Syariah Medan Branch; (2) describe some of the obstacles faced by PT. Bank Sumut Syariah Medan Branch in archive management; (3) describe the steps taken to prevent problems in the archive management process at PT. Bank Sumut Syariah Medan Branch. Data was collected through observation and interviews. Based on the results of the study, it can be concluded: First, archive management is still not done well, in terms of inefficient storage processes. Second, the limitations encountered in records management procedures, namely: (1) inappropriate storage procedures; (2) archive storage and maintenance infrastructure is not optimal; (3) the absence of professional archivists. Third, efforts are being made to prevent records management problems, namely: (1) improving the storage procedures used; (2) optimization of storage space infrastructure and archive maintenance; (3) provide professional archiving staff.
Sharia Magashid in the Perspective of Corporate Zakat Muhammad Nasir; Tri indah Fadhilia 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.v3i2.491

Abstract

This study aims to determine the role of sharia magashid in the perspective of corporate zakat, including contemporary ijtihad and the expansion of property entities that need to be issued zakat. Corporate zakat is usually analogous to trade donations, this is in accordance with the opinion of the global Zakat Conference, and is based on the opinion of scholars (Ridlo, 2007, regarding performance) Companies should produce zakat, because the company's presence is as a legal institution or what people think. Therefore, between individuals, after that, there are lending transactions, selling, correlating with outside parties, and also undergoing cooperation. all roles and the results of the conclusions are enjoyed in the same way, including the role of Allah SWT in the zakat arrangement (Reza, 2012). The methodology used in this research is a descriptive qualitative model. The research with this model begins with the steps of collecting primary information, making descriptions, systematically compiling all the data/information and presenting the discussion and analysis in the form of narrative descriptions. This research focuses on literature study, in which the research process prioritizes library data. Or in other terms it is called library research. While library research itself is a research activity that prioritizes data mining by reviewing various literatures such as scientific books, national journal articles.
The Role of the Water Police in Maintaining the Stability of the Indonesian Maritime Economy Sri Rahmawati Isnaini Ginting; Sri Sudiarti
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.v3i2.493

Abstract

Indonesia as a maritime country already has laws that regulate the economy and maritime affairs. However, criminal acts in Indonesian waters continue to occur, whether committed by foreign nationals or Indonesian citizens themselves. This can damage the ecosystem and the Indonesian marine economy will also be threatened with security. Therefore, the role of the marine police is needed in monitoring and maintaining the stability of the marine economy in Indonesia. This research is a descriptive qualitative research. With literature study data collection techniques through documents from existing cases. The results of this study indicate the importance of the role of the marine police in maintaining the stability of the Indonesian marine economy.
Analysis of the Role of Social Services in Improving Community Welfare in Islamic Economic Studies (Case Study at the Office of Social Protection and Social Security in Mandailing Natal Regency) Sri Sudiarti; Rina Sari
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.v3i2.494

Abstract

The Social Service is the implementing element of government affairs in the social sector. The Social Service is led by a Head of Service who is under and responsible to the Regent through the Regional Secretary. The Social Service has the task of assisting in the social sector, including Social Rehabilitation, Social Empowerment, Social Security Protection and Handling the Poor. Along with the many natural and non-natural disasters that occurred in Mandailing Natal, the role of the Social Service is very much needed in order to improve the welfare of the people affected by natural and non-natural disasters. This study aims to determine the role of the Department of Social Affairs in the field of Social Security Protection in improving the welfare of people affected by disasters and non-natural disasters in Mandailing Natal Regency. This study uses qualitative methods and the data used are primary and secondary data. The subject of the research was carried out at the Social Service of Mandailing Natal Regency.
The Role of the Cooperatives and SMEs Office in Empowering Small and Medium Enterprises in Medan City (Study at the North Sumatra Province Cooperatives and SMEs Office) Wina Aprillia; Sri Sudiarti
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.v3i2.495

Abstract

The role department of Cooperatives and UKM of North Sumatra province, one of which is to empower the UKM in the city of Medan has been contained in the RENSTRA of the Department of Cooperatives and UKM of North Sumatra province. The efforts made by the Department of Cooperatives and UKM of North Sumatra province are expected encourage of UKM as an economics power that can improve the welfare and prosperity of the lower and middle class people in Medan City. The purpose of this research is determine the implementation of the UKM empowerment in the Medan City with supporting factors and inhibiting factors. This research uses a descriptive research method using a qualitative approach. The data collection technique uses literature study, observation, interviews, and documentation. The informants used in this research amounted to five people. This research focuses in the implementation of UKM empowerment with supporting factors and inhibiting factors. The results of the research indicate that the empowerment of UKM in the Medan city has been running well and effectively with supporting factors and inhibiting factors. The advice given is the Department of Cooperatives and UKM of North Sumatra province should further optimize its role in empowering UKM, by means of prioritizing empowerment it must first identify UKM based on their level of empowerment and powerlessness in order to optimize the empowerment of UKM in Medan City.
The Role of the DPRD in Maximizing the Regional Design Concerning the Management of Regional Property for the Welfare of the People of North Sumatra Fatwa Nasya Al Hadi; Sri Sudiarti
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.v3i2.496

Abstract

The focus of this research is on the role of the DPRD of North Sumatra for the draft for the formation of regional regulations in 2022 regarding regional property for the welfare of the community. In accordance with the Law of the Republic of Indonesia Number 23 of 2014 concerning Regional Government and Government Regulation Number 27 of 2014 concerning Management of State/Regional Property and Regulation of the Minister of Home Affairs Number 19 of 2016 concerning Guidelines for Management of Regional Property. Regional Property must be managed properly and correctly. The research was conducted using a qualitative approach. The informants studied were information from members of the DPRD of North Sumatra, staff and management of the DPRD of North Sumatra. The results of the study indicate that the draft Regional Regulation on the Management of Regional Property, starting from the review process in accordance with Pancasila and the 1945 Constitution, referring to and guided by the provisions of the statutory hierarchy, prioritizing the welfare of the community, to increasing, accelerating development in North Sumatra Province. Regional Property Management includes 3 (three) main functions, namely proper planning, efficient and effective implementation/utilization and monitoring (monitoring). In order for these three functions to be achieved, the right strategy is needed in the management of Regional Property.
Analysis of the Implementation of the Agreement on the System and Procedure for the Application of Pawn Products at PT. UPS Sibuhuan Sharia Pawnshop M. Hizbullah Hasibuan; 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.v3i2.497

Abstract

Shari'ah pawnshops run on two sharia transaction contracts, namely a rahn (pawning) contract to obtain the desired loan amount and an ijarah (lease) contract to pay the pawnshop employees for maintaining, caring for and storing the goods that are deposited because the pawnshop is an institution. a business whose orientation is profit oriented or also looking for profit. This research is qualitative, in which the research has procedures to produce descriptive data in the form of data packaged from the speaker's sentences in writing or orally regarding the behavior of the object being observed. This method uses a descriptive analysis approach which is closely related to the subject matter, namely the optimization of contracts in the system and procedures for the application of pawn products at PT. Pegadaian UPS Sibuhuan. Then, the results of the analysis found that the system and procedure for the application of pawn products with sharia transaction contracts were optimal and appropriate, so that good pawn transactions were established between the company and customers which aimed at creating good cooperation between the two.
Promotion Strategy for Mudharabah Marhamah Savings Products at Bank of North Sumatra Syariah Sri Riska Ananda Lubis; Nurainun Putri; 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.v3i2.498

Abstract

Islamic banks and conventional banks have different offering strategies. Islamic banks will provide offers while still applying the sharia principles of Mudharabah Marhamah Savings. There is one bank in North Sumatra that uses a mudharabah contract, namely Tabungan Marhamah. Therefore, it is important for customers to understand the use of the Mudharabah Marhamah Savings product facility at Bank Sumatra Utara so that it will have an impact on increasing the smoothness of transactions. The method used in this journal uses a descriptive method where data will be collected, compiled, grouped, analyzed and then applied so that it will become a clear and directed picture. The result of the research is that the offering strategy carried out by Bank Sumut Syariah Syariah Cabang Pembantu Lubuk Pakam can increase public interest in the Marhamah Mudharabah savings product.