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Contact Name
Rico Nur Ilham
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admin@radjapublika.com
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+6281263081010
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admin@radjapublika.com
Editorial Address
Jl.Pulo Baroh No.12 Lancang Garam Kecamatan Banda Sakti Kota Lhokseumawe, Aceh, Indonesia
Location
Kota lhokseumawe,
Aceh
INDONESIA
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
Published by CV. RADJA PUBLIKA
ISSN : -     EISSN : 28084713     DOI : https://doi.org/10.54443/ijebas
Core Subject : Economy,
This journal aims to examine new breakthroughs and current issues regarding advances in science and technology in the fields of Economics, Business, Sharia Administration, Accounting and Agriculture Management
Articles 844 Documents
SHARIA BANK CORPORATE GOVERNANCE BASED ON MAQASHID SHARIA Syahraini, Syahraini; Siregar, Saparudin; Sugianto, Sugianto
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v1i2.138

Abstract

This study aims to determine the effect of Good Corporate Governance as measured by the number of sharia supervisory boards, sharia supervisory board meetings, the number of boards of directors, board of directors meetings, the number of commissioners, board of commissioners meetings on the performance of maqashid sharia. The results of this study indicate that the variable meeting the board of directors has a significant effect on the performance of maqashid sharia. While the variable number of sharia supervisory board, sharia supervisory board meeting, number of board of directors, number of board of commissioners and board of commissioners meeting on maqashid sharia performance.
THE EFFECT OF CURRENT RATIO, TOTAL ASSET TURNOVER, DEBT TO ASSET RATIO, AND DEBT TO EQUITY RATIO ON RETURN ON ASSETS IN PLANTATION SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Gunawan, Rais; Widiyanti, Marlina; Malinda, Shelfi; Adam, Mohamad
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 1 (2022): February
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i1.139

Abstract

This study aims to analyze and apply the effect of the current ratio (CR), total asset turnover (TATO), debt to asset ratio (DAR), and debt to equity ratio (DER) on return on assets (ROA). The population in this study is plantation companies with 21 companies and a sample of 21 companies. The sampling technique used is a saturated sample/census; that is, all the population is sampled. The data collection technique uses documentation from financial reports published on the IDX's official website, namely www.IDX.co.id. The analysis used is multiple regression analysis. The results of this study indicate that the Current Ratio does not affect ROA, TATO has a positive and significant effect on ROA, DAR has a negative and significant effect on ROA, DER has a positive and significant effect on ROA.
ANALYSIS OF COST STRUCTURE AND COMPARATIVE INCOME OF OIL PALM AND COCONUT COMMODITIES ON SMALLHOLDER PLANTATIONS IN NORTH ACEH DISTRICT Mawardati, Mawardati; Jullimursyida, Jullimursyida; Diana Chalil; Paramita, Loly; Razaki, Gus
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 1 (2022): February
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i1.141

Abstract

This research was conducted on oil palm and coconut plantation commodities in North Aceh Regency. The purpose of this study is to analyze the cost structure and the comparison of net income in the two businesses. The analytical methods used are cost analysis, net income, and Independent T-test analysis. The results of the analysis show that the production cost of oil palm plantations is higher than that of coconut. However, the results of the income analysis show that both businesses provide benefits to farmers and are feasible to work on. Furthermore, based on the results of the Independent T-test analysis shows that there is a significant difference in income/profits in the two businesses. The average income/profit of oil palm plantations is higher than that of coconut plantations due to the productivity and price of coconut being lower than that of oil palm. In addition, generally coconut farmers in the research locations directly market their coconuts after harvesting, and it is very rare for farmers to consider the selling price factor. Unlike the case with oil palm farmers, although the price of fresh fruit bunch fluctuates, it follows the standard price both between farmers and between regions. Oil palm farmers also often receive counseling from various parties, while coconut farmers in the research location have never received any counseling at all.
ANALYSIS OF THE EFFECT OF ISLAMIC LEADERSHIP ON TEACHER PERFORMANCE AT THE AL-MARWA COLLEGE FOUNDATION IN THE INDUSTRIAL REVOLUTION ERA 4.0 Munawaroh, Munawaroh; Siregar, Horia; Fitria Jayusman, Sri; Zuriani Hsb, Melisa
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 1 (2022): February
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i1.152

Abstract

Entering the era of the industrial revolution 4.0 has opportunities and challenges for schools around the world. The Al Marwa Foundation school is no exception. The Al Marwa college foundation must be able to survive in the midst of environmental changes and increasingly extraordinary competition. To be able to survive and achieve the vision, mission and goals of the foundation. Human resources have a very important role and function for the sustainability of education in the world. The purpose of this study was to determine the effect of Islamic leadership style on teacher performance at the Al Marwa Islamic boarding school foundation. This study uses a quantitative descriptive approach. The total population in this study were 30 respondents using a saturated sample. Data was collected by providing a list of statements to respondents, namely RA, MIS, and MDA teachers at the Al Marwa Islamic Boarding School Foundation. The results showed that the value of t arithmetic (3.776) > t table (1.701) this indicates that there is a positive effect. As for the significance value (0.001 < 0.05), the Islamic Leadership Style variable has a positive and significant impact on teacher performance at the Al Marwa College Foundation.
SUSTAINABLE AGRICULTURAL PLANNING IN ORDER TO SUPPORT FOOD SECURITY (FOOD ESTATE) IN THE TIMANG GAJAH SUB-WATERSHED, BENER MERIAH REGENCY Akbar, Halim; Praza, Riyandi; Authar ND, Muhammad
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 1 (2022): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i1.154

Abstract

Good watershed management is the rational use of natural resources in the watershed to obtain maximum production in unlimited time, minimize the danger of damage (land degradation), and obtain an even water yield throughout the year. Timang Gajah sub-watershed with an area of 35,859.26 ha is one of the sub-watersheds of the Krueng Peusangan watershed. According to the results of research by Akbar et al. (2020), the Timang Gajah sub-watershed is included in the sub-watershed that needs to be restored. Judging from the critical land area, the Timang Gajah sub-watershed consists of very critical 2,398.47 ha, critical 23,989.87 ha, moderately critical 6,402.59 ha, potentially critical 3,063.97 ha and not essential 4.36 ha (BPDASHL, 2020). This shows that the Timang Gajah sub-watershed needs serious handling in its management. The purpose of this study is to develop a plan for sustainable use of agricultural land in the Timing Gajah sub-watershed that can reduce the rate of erosion (erosion < ETol) a decent income for each farmer (income > KHL). The cropping pattern planned in this study is a cropping pattern that supports food security (Food Estate). The research method that will be used in this research is a survey method which consists: 1) the preparation stage, 2) the preliminary survey stage, 3) the main survey stage and 4) the data analysis stage and the presentation of the results. The results showed that the predictive value of erosion obtained on mixed garden land use (SPL 2, 5, 12, 13 and 18) ranged from 18.70 - 103.81 tons/ha/year, while the ETol value ranged from 14.97 - 33.27 tons/ha/year. The predictive value of erosion on plantation land use (SPL 15) is 56.36 tons/ha/year, and the ETol value is 28.42 tons/ha/year. Meanwhile, the predicted erosion value for scrubland use (SPL 8, 9, 10, 11, 16 and 17) ranged from 23.81 - 73.67 tons/ha/year and ETol values 14.01 - 27.72 tons/year. Ha/year. The recommended intercropping pattern at the research location, especially in mixed garden land use, is potato and corn (A1) plus other businesses (livestock), potato and soybean (A2) intercropping, potato and peanut intercropping. Green (A3), intercropping of potato with chilli (A4) and monoculture potato plus other livestock business (A5) generate net income above decent living income for local farmers (Rp 66.400.000 / household/year).
WOMEN'S ENTREPRENEURSHIP IN SUPPORTING HALAL TOURISM IN LHOKSEUMAWE CITY Bachri, Naufal; Wardhiah, Wardhiah; Roni, Muhammad; Muhammad Nur, Mukhlish
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 1 (2022): February
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i1.156

Abstract

This study aims to determine the entrepreneurial potential of Acehnese women in supporting halal tourism in Lhokseumawe City, to determine the obstacles and success factors of women in entrepreneurship, to know policies for empowering women in entrepreneurship, and to formulate a model for developing Acehnese women's entrepreneurship. This study uses a qualitative method with dialectical analysis. Data collection techniques are observation, in-depth interviews, confirmation with related figures and agencies, and documentation studies. The results indicate that Lhokseumawe City has great potential for the development of women's entrepreneurship and fostering the quality of entrepreneurship to be more resilient and independent. The inhibiting factors for entrepreneurship are the weak access to funding and the lack of awareness of the local government. The most important factor for entrepreneurial success was the spiritual spirit given by the family, especially their husbands, parents, and spiritual teachers. The involvement of the Lhokseumawe City government, sub-district government, village government, academics, banks, large companies in the tourism object environment, non-governmental institutions/NGOs, and the private sector MSMEs in Lhokseumawe can realize the success of halal tourism in Lhokseumawe. The Lhokseumawe City Government has fully supported Acehnese women's entrepreneurial activities.
THE RELATIONSHIP OF DAILY LIVING ACTIVITY (ADL) WITH ANXIETY LEVEL IN THE ELDERLY AT SOCIAL SERVICE UPT DEAF, SPEECH AND ELDERLY SOCIAL SERVICES PEMATANG SIANTAR Federik Marpaung, Ricard; Hotria Siregar, Pinondang
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 1 (2022): February
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i1.167

Abstract

Activity Daily Living (ADL) is a basic skill that a person must have in taking care of himself, including clothing, eating, drinking, toileting, bathing and making up. The elderly will experience a decrease in carrying out daily activities and can directly cause harm to the elderly. Elderly is someone who has entered the age of 60 years and over. This study aims to see the relationship of daily activities (ADL) with the level of the elderly at the Social Service Unit for the Deaf, Speech and Elderly, Pematangsiantar social service. This type of research is descriptive correlation through cross sectional approach. This research was conducted from September to October 2020. The population in this study were the elderly at the Social Service Unit for the Deaf, Speech and Elderly at the Pematangsiantar Social Service as many as 30 people. Sampling in this study is using total sampling, which means that all members of the population can be sampled, namely 30 people. The results of this study were that data processing using SPSS, in an indigo P = 0.03 (P <0.05), so that Ho was rejected, meaning that this study had a statistically close relationship between activities of daily life (ADL) and the level of reduction in elderly and elderly at the Social Service Unit for the Deaf, Speech and Elderly, Pematangsiantar Social Service.
BEHAVIOR HOLDING PERIOD DETERMINATION WITH MODERATING YIELD TO MATURITY IN INDONESIA AND MALAYSIA MANUFACTURING OPEN COMPANIES Aliyah Nasution, Nur; Sadalia, Isfenti; Irawati, Nisrul
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 1 (2022): February
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i1.168

Abstract

Study this aim for test Influence Bid Ask Spread, Market value, and Variance Return, Dividend payout ratio to Holding Period with Yield to Maturity as moderating variable. Type of data used that is secondary data in the form of report finance companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange. Data analysis techniques used is Moderating Regression Analysis (MRA). Population in research this is whole company manufacturers listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange with population used _ totaling 488 companies with technique purposive sampling method. Variable independent study this is Bid Ask Spread, Market Value, Variance Return, and Dividend Payout Ratio. Variable dependent Mark company be measured with Holding Period. Whereas Yield to Maturity is variable moderation. Research results show Bid Ask Spread, Market Value, Return Variance, Dividend Payout Ratio by simultaneous take effect positive significant to Holding Period. Whereas by Partial Bid Ask Spread, Variance Return and Dividend Payout Ratio take effect positive and significant to Holding Period. Market Value take effect positive However no significant to Holding Period. Then addition Yield to Maturity as moderating variable between variable independent to variable dependent results obtained _ is Bid Ask Spread is positive and significant to Holding Period through Yield to Maturity. Variance Return take effect positive no significant to Holding Period through Yield to Maturity. Whereas Market Value and Dividend Payout Ratio take effect negative no significant to Holding Period through Yield to Maturity.
THE EFFECT OF PAD, BALANCED FUNDS, AND REGIONAL EXPENDITURES ON FINANCIAL PERFORMANCE OF REGIONAL GOVERNMENTS IN DISTRICT/CITY NORTH SUMATRA PROVINCE 2017-2020 Utari, Ulfa; Maksum, Azhar; Situmeang, Chandra
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 1 (2022): February
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i1.172

Abstract

The purpose of this study was to determine and analyze the effect of Regional Original Income (PAD), Balancing Funds, and Regional Expenditures on the Financial Performance of Regency / City Governments in North Sumatra Province. The population of this research is districts/cities in North Sumatra Province as many as 33 districts/cities in the 2017-2020 observation year. The type of sample in this study used a saturated sample where the entire population was sampled. The data was processed using panel data regression statistical tests with the help of SPSS software.The results of this study prove that Regional Original Income, Balancing Funds, and Regional Expenditures have a simultaneous effect on the Financial Performance of Regency / City Governments in North Sumatra Province. Partially Local Original Income, Balancing Funds, and Regional Expenditures have a significant positive effect on the Financial Performance of Regency/City Governments in North Sumatra Province
FACTORS AFFECTING PERSONAL TAXPAYER COMPLIANCE WITH SANCTIONS AS MODERATING VARIABLES AT EAST MEDAN KPP Angel Barus, John; Yahya, Idhar; Rujiman, Rujiman
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 1 (2022): February
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i1.173

Abstract

This study aims to examine and analyze the factors that can affect the compliance of individual taxpayers at the Pratama Medan Timur Tax Service Office with sanctions as moderating variables. This study uses primary data with a sample of 99 individual taxpayers using purposive sampling method. The data analysis technique used multiple linear regression analysis using a data processing application program, namely Stata 14. This research was carried out at the Pratama Tax Service Office in East Medan. The results of this study indicate that tax socialization, tax services, tax audits and taxpayer awareness have a positive and significant effect on individual taxpayer compliance. Sanctions as moderating partially are not able to moderate the effect of tax socialization and tax services on individual taxpayer compliance, meanwhile sanctions as moderators are partially able to moderate the effect of tax audits on individual taxpayer compliance in the East Medan Pratama tax service office. Sanctions as moderating partially are able to moderate the effect of taxpayer awareness on individual taxpayer compliance in the East Medan Pratama tax service office.

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