Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
Jurnal EMBA REVIEW is a peer-reviewed journal. Journal EMBA REVIEW (Economics, Management, Business and Accounting) invites academics and researchers who do original research in the fields of economics, management, Business and accounting, including but not limited to: Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Business Science Buyer behavior Finance Organizational theory and behavior Marketing Risk and insurance International business Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
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<![CDATA[Evaluation of Accounts Receivable Accounting and Its Relation to the Presentation of Financial Statements (Case Study at PDAM Tirta Silaupiasa, Asahan District) ]]>
<![CDATA[Dini Azlina Pane]]>;
<![CDATA[Rahmat Daim Harahap]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember ]]>
Publisher : <![CDATA[Penerbit ADM Bengkulu ]]>
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DOI: 10.53697/emba.v2i2.1050
<![CDATA[Credit sales are one of the ways companies do to expand and enlarge sales results. The company made credit sales which then resulted in receivables. The purpose of this research is to find out the sales process that occurs in the Regional Drinking Water Company (PDAM) Tirta Silaupiasa, Asahan Regency. Sales made by the Regional Drinking Water Company (PDAM) Tirta Silaupiasa, Asahan Regency, namely sales on credit, is a policy carried out by the Regional Drinking Water Company (PDAM) Tirta Silaupiasa, Asahan Regency to customers, with the aim of increasing sales volume. While the Regional Drinking Water Company (PDAM) Tirta Silaupiasa Asahan Regency itself uses the method of recording losses, namely by using the accrual basis method in accounting records in accordance with SAK-ETAP, this aims to minimize losses that usually occur. In addition, in the accrual basis method in accordance with SAK-ETAP, an estimate of the amount of losses on receivables that is charged to the customer in question is carried out at the end.]]>
<![CDATA[Analysis of Financial Management Information Systems in Improving Performance at the Office of the Sub-District Head of Jagong Jeget (Case study of the Office of the Head of Sub-District of Jagong Jeget) ]]>
<![CDATA[Putria Nurjanah]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember ]]>
Publisher : <![CDATA[Penerbit ADM Bengkulu ]]>
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DOI: 10.53697/emba.v2i2.1051
<![CDATA[Abstract A financial information system is an information system designed to provide information about money options for users throughout the company. The financial information system is part of the MIS which is used to solve corporate financial problems. In general, the financial information system has an income system consisting of a data processing subsystem supported by an internal audit subsystem that provides internal data and information. For large companies it usually has staff internal auditors. Like other subsystems, this system is also equipped with the financial intelligence subsystem, which collects information from the environment.]]>
<![CDATA[Effect of Accounts Receivable Turnover on Liquidity Level in Regional Drinking Water Company (PDAM) Tirta Silaupiasa, Asahan Regency ]]>
<![CDATA[Anggi Mayasari Lubis]]>;
<![CDATA[Rahmat Daim Harahap]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember ]]>
Publisher : <![CDATA[Penerbit ADM Bengkulu ]]>
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DOI: 10.53697/emba.v2i2.1052
<![CDATA[This research aims to analyze the influence of accounts receivable turnover on the level of liquidity in the Regional Drinking Water Company (PDAM) Tirta Silaupiasa, Asahan Regency. This research method uses quantitative methods. Data collection techniques used are observation and literature review. The data analysis technique used is linear regression analysis, product moment correlation and the coefficient of determination. Data analysis shows that the correlation coefficient of -0.716 which is the relationship between accounts receivable turnover and the level of liquidity in PDAM Tirta Silaupiasa Asahan Regency is strong. Receivable turnover has an effect on liquidity as much as 51.3%..]]>
<![CDATA[Economic Development Planning in Medan City ]]>
<![CDATA[Salwa Fadhilah Haya]]>;
<![CDATA[Risfa Dwi Andini]]>;
<![CDATA[Sultan Rasy Nasyaa]]>;
<![CDATA[Iyas Alwi Siregar]]>;
<![CDATA[Sari Wulandari]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember ]]>
Publisher : <![CDATA[Penerbit ADM Bengkulu ]]>
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DOI: 10.53697/emba.v2i2.1059
<![CDATA[Economic development in an area must go through several plans and targets both long term and short term. The process leading to the realization of some of these targets is useful for conditioning the capacity for increasing the economy of the community. One of the characteristics of society that has gone hand in hand with economic development is marked by the widespread use of technology and changes in a more positive direction from the mindset of the people to institutional institutions. The research method used as an analytical tool in this study is a descriptive type with the aim of obtaining a projected representation of a participation and procedural regulatory mechanism in the community during the process of preparing the RPJMD in Medan City from 2010 to 2025. The analytical steps used are secondary data or data. supporting information in the form of a collection of information regarding the results of interviews with respondents as well as providing an appropriate presentation with an explanation of the matrix accompanied by the presentation that has been displayed by the researcher. The variety of informants or respondents used as a collection of information in this study involved various elements such as social organizations, elements from the Medan city government to academics under the auspices of universities to the mass media and the main element is the Medan City DPRD. The process of compiling the results of this research is oriented towards a question and answer process or interviews by applying qualitative analysis steps with the aim of criticizing various phenomena in the process of preparing reports and investigating phenomena regarding the research topic. The continuation of the process is a data analysis technique using logical interpretation supported by previously collected data. The results of this study are that in development planning, Medan City has a challenge by having to handle an area of 265.10 km2, with an estimated population density of 9,836.56 people/km2 in 2025. This population increase can be an obstacle in handling development planning., however This is also an opportunity if the government can take advantage of this population increase. For population growth itself in 2025 there will be a decline, which in 2020 is expected to grow by 1.03 to 0.94% in 2025.]]>
<![CDATA[Implementation of Islamic Bank Information Systems for UMKM ]]>
<![CDATA[Rendi Setiawan Purba]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember ]]>
Publisher : <![CDATA[Penerbit ADM Bengkulu ]]>
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DOI: 10.53697/emba.v2i2.1060
<![CDATA[The purpose of this study was to examine the influence of Islamic banking information system software on MSMEs. information structures in Islamic banks that use era to assist operations and control, Islamic banks offer financing to MSME actors in running or developing their business. The research method uses a literature review with research results explaining that Islamic banks are able to provide a very good influence on MSME business financing. Financing in Islamic banks is also an opportunity capital for MSME business development.]]>
<![CDATA[Analysis of the Application of the Accurate Accounting System in the Recording of Financial Statements of PT. The Great Ocean Ocean ]]>
<![CDATA[Selly Febriana]]>;
<![CDATA[Rahmat Daim Harahap]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember ]]>
Publisher : <![CDATA[Penerbit ADM Bengkulu ]]>
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DOI: 10.53697/emba.v2i2.1062
<![CDATA[The Accurate Accounting System is a software tool used by companies to prepare computerized financial reports. This study takes the title Analysis of the Application of Accurate Accounting Systems in the Recording of Financial Statements of PT. The Great Ocean Ocean. This research uses descriptive qualitative method. This study aims to determine how the application of the Accurate Accounting System. Research conducted by the author is a shipping company. This company already uses an Accurate Accounting System in inputting the company's financial statements. The results of this study are that in implementing the Accurate Accounting System there are no obstacles or problems, so it can still make it easier for employees to input financial reports. In implementing an Accurate Accounting System in this company, there are several advantages that are known by researchers. Therefore researchers conducted research on the application of Accurate Accounting Systems in companies.]]>
<![CDATA[Marketing Strategy for Honda Motorcycles at PT. Anugrah Kirana Motor City of Bengkulu ]]>
<![CDATA[Yessinia Febiola Nainggolan]]>;
<![CDATA[Tito Irwanto]]>;
<![CDATA[Iswidana Utama Putra]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember ]]>
Publisher : <![CDATA[Penerbit ADM Bengkulu ]]>
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DOI: 10.53697/emba.v2i2.1063
<![CDATA[The research objective was to determine the marketing strategy for Honda motorcycles at PT. Anugerah Kirana Motor, Bengkulu City. The type of research used by the author is qualitative research. The analytical method used in this research is SWOT analysis. The results showed that the company's internal factors consisted of the company's strengths and weaknesses with a total score of each factor that could be broken down into strengths (strengths) owned by PT. The Kirana Motor Award for the City of Bengkulu is 2.84 and the weaknesses are 1.36, so the internal cell of the business factor is 2.84 - 1.36 = 1.48. The company's external factors consist of the company's opportunities and threats with details of the opportunities that the strategy has at 2.2 and for threats it is 1.8, then the external factor cell is 2.2 – 1.8 = 0.4, so it is in cell I in SWOT analysis diagram cell. This indicates that PT. Anugerah Kirana Motor, Bengkulu City, can respond to existing opportunities in an extraordinary way and avoid threats that are in its industrial market.]]>
<![CDATA[Analysis of the Application of PSAK No.45 Concerning Financial Reporting of Non-Profit Organizations in Achieving Transparency and Accountability (Case Study of At-Taqwa Great Mosque, Miftahul Jannah Mosque, Annasuha Mosque, Baitul Atieq Mosque, and Bengk ]]>
<![CDATA[Deva Asmarita]]>;
<![CDATA[Wagini Wagini]]>;
<![CDATA[Rina Trisna Yanti]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember ]]>
Publisher : <![CDATA[Penerbit ADM Bengkulu ]]>
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DOI: 10.53697/emba.v2i2.1065
<![CDATA[This study aims to analyze the application of PSAK 45 concerning financial reporting of non-profit organizations in achieving transparency and accountability (Case Study at At-Taqwa Great Mosque, Miftahul Jannah Mosque, Annasuha Mosque, Baitul Atieq Mosque, and An-Nur Mosque in Bengkulu City). The data analysis used is descriptive comparative, namely a research method that compares a theory that applies to events that occur in the field. The results of this study indicate that these mosques in particular have not made financial reports in accordance with PASK No. 45, but in the financial reports, At-Taqwa Great Mosque has implemented PSAK 45 even though it is only 55.55%, Miftahul Jannah Mosque, Annasuha Mosque, Baitul Atieq Mosque and Majid An-Nur have implemented PSAK 45 even though it is only 50%. While for the transparency and accountability as a whole the five mosques have been transparent and accountable in their financial reports.]]>
<![CDATA[Evaluation of the Management Control System for the Profit Responsibility Center at PT. Cahaya Bintang Medan Furniture Tbk ]]>
<![CDATA[Nadratul Hasanah Lubis]]>;
<![CDATA[Murinanda Amalya Parinduri]]>;
<![CDATA[M. Rifki Akbar]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember ]]>
Publisher : <![CDATA[Penerbit ADM Bengkulu ]]>
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DOI: 10.53697/emba.v2i2.1066
<![CDATA[The purpose of this study is to determine the management control system for the profit responsibility center of PT. Starlight Medan Furniture. The analysis method used is descriptive analysis. The results of the analysis show that the control of the profit center management at PT. Cahaya Bintang Medan Furniture has fulfilled one of the characteristics of liability accounting, namely the identification of profit liability centers. Implementation of control of the management of the profit responsibility center at PT. Cahaya Bintang Medan Furniture is adequate, this can be seen from the recording and authorization for adequate cost expenditures and the calculation of financial statement analysis, and can be used as a management tool in controlling the profit center with costs as a controlling tool..]]>
<![CDATA[Fixed Assets Recording System at PT. The Great Ocean Ocean ]]>
<![CDATA[Madiha Putri Khairat Ritonga]]>;
<![CDATA[Rahmat Daim Harahap]]>
<![CDATA[ Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember ]]>
Publisher : <![CDATA[Penerbit ADM Bengkulu ]]>
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DOI: 10.53697/emba.v2i2.1067
<![CDATA[This study aims to collect as well as study the data and information needed in compiling and completing an internship final project regarding the recording system of fixed assets at PT.Samudera Lautan Luas. The research carried out is in the form of descriptive, namely the research method describes the object being studied objectively. used is primary data where the data is obtained directly by researchers from related parties at PT.Samudera Lautan Luas. Fixed assets at PT.Samudera Lautan Luas are assets whose useful life decreases as seen from the time of use and uses a recording system with the line method straight..]]>
