cover
Contact Name
Elfrianto
Contact Email
elfrianto@umsu.ac.id
Phone
+6282161800054
Journal Mail Official
larisma2021@gmail.com
Editorial Address
JL. Durung No. 85, Sidorejo Hilir, Kec. Medan Tembung Kota Medan – Sumatera Utara – Kodepos 20222
Location
Kota medan,
Sumatera utara
INDONESIA
Economic: Journal Economic and Business
ISSN : -     EISSN : 29638801     DOI : https://doi.org/10.56495/ejeb
Core Subject : Economy, Science,
ECONOMIC: Journal Economi and Business yang diterbitkan oleh Lembaga Riset Mutiara Akbar, Medan, Indonesia merupakan jurnal akses terbuka yang dapat digunakan sebagai media interaksi bagi seluruh cendikiawan di berbagai bidang Ekonomi dan Bisnis baik itu Karya Ilmiah kajian pustaka maupun penelitian. Pokok bahasannya meliputi studi tekstual dan kerja lapangan dengan berbagai perspektif tentang ekonomi dan bisnis serta berbagai perspektif dalam kepentingan ekonomi dan bisnis. Jurnal ini bekerja untuk Cendekiawan, peneliti, dosen, serta profesor dari berbagai institusi dan afiliasi di dunia serta untuk wadah tempat mahasiswa mempublikasikan artikel skripsi dan tesisnya
Articles 172 Documents
Implementation of Accounting Code of Ethics Based on Islamic and Christian Scriptures for Accounting Students at Medan State University Lubis, Anggi Zahwa Yunita; Sihombing, Andico Julius; Pasaribu, Benediktus Hasoloan; Nasirwan, Nasirwan
Economic: Journal Economic and Business Vol. 3 No. 4 (2024): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v3i4.735

Abstract

The code of ethics of accountants cannot be separated from the moral and spiritual values that originate from the teachings of the world's major religions. This study seeks to explore how the perspective of religious scriptures can provide an ethical foundation for the accounting profession. By examining the ethical principles contained in the Qur'an, Psalms, Torah, and Gospel, it is hoped that a more comprehensive understanding of the code of ethics of accountants can be obtained that is in line with spiritual and humanitarian values. This research will be conducted in September. The place of research in this study is at the State University of Medan. The type of data used in this study is subject data. The data sources in this study use primary and secondary data. Data collection techniques used in this study are observation, interviews and documentation. The stages of data analysis in this study start from data reduction, then data presentation and final conclusions.
The Impact of Entrepreneurship Education on Unemployment Rate in the South East Nigeria Ugobueze, Ann Ngozi; Okwunmuo, Victoria N
Economic: Journal Economic and Business Vol. 3 No. 4 (2024): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v3i4.753

Abstract

The study investigated the impact of entrepreneurship education on unemployment rate in the South Eastern region of Nigeria. It unfolds the benefit of acquiring income through self-employment of any acquired entrepreneurship skills using the five states that made up the South Eastern region of Nigeria which are Anambra, Imo, Ebonyi, Enugu, and Abia State. The study adopts a survey research design in which a validated items questionnaire termed the Entrepreneurship Skills (ESE) education would be developed in line with the research questions and used to elicit information on the categories of the population of students in the selected schools. The SS3 students selected from the five states would be used for the study. The Cronbach alpha statistics, the simple regression and the t-test would be used to analyze generated data for the study. The results showed that entrepreneurship education has a significant impact on reducing unemployment in Southeast Nigeria. The highest mean score of 3.47 reflects the strong influence of skills in identifying market needs and developing solutions. Networking opportunities (M = 2.95) and practical skills training (M = 2.94) also contribute positively. However, equipping individuals to create businesses (M = 2.26) and empowering youth to create jobs (M = 2.33) show lower influence. The analysis reveals that while entrepreneurship education significantly supports youth employment readiness, gender plays a more substantial role than age in the perceived benefits and opportunities created through entrepreneurship education. Conclusively, the research underscores the critical role of entrepreneurship education in promoting economic empowerment and suggests policy recommendations to strengthen these educational initiatives in Southeast Nigeria.
Analysis of Teamwork Dynamics and Its Impact on Sales Performance at PT Ramayana Lestari Sentosa Tbk Medan Lubis, Devi Aprilia; Wijaya, Rangga Hadi; Sampurno, Muhammad Akbar; Nisa, Zahratun; Syahreza, Dina Sarah; Harmen, Hilma
Economic: Journal Economic and Business Vol. 3 No. 4 (2024): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v3i4.789

Abstract

This research aims to find out how teamwork influences sales performance at PT Ramayana Lestari Sentosa Tbk Medan. Sales performance is the level of company effectiveness in achieving the desired results from sales activities. The subjects in this research were employees, specifically SPG PT Ramayana Lestari Sentosa Tbk Medan. The type of research that the author uses is descriptive qualitative research. Descriptive research aims to describe a population, situation or phenomenon accurately and systematically. This research uses qualitative techniques by conducting observations, interviews and documentation studies. The research results show that teamwork influences sales performance at PT Ramayana Lestari Sentosa Tbk Medan. Good teamwork can improve sales performance, while poor teamwork can reduce sales performance.
Analysis of the Role of Teamwork in Improving Sales Performance at PT. Alfa Scorpii Sentral Yamaha Medan Nelfita, Natasyah; Syahreza, Dina Sarah; Aprinawati, Aprinawati; Rumapea, Yesayas Roganda; Natasya, Eva; Syahputra, Muhammad Reza
Economic: Journal Economic and Business Vol. 3 No. 4 (2024): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v3i4.795

Abstract

This study aims to analyze the role of teamwork in improving sales performance at PT. Alfa Scorpii Sentral Yamaha Medan. Facing increasingly fierce competition in the automotive industry, the company encounters challenges related to the effectiveness of teamwork, including communication issues, unequal member involvement, and unclear task distribution. Using a qualitative approach through a case study method, this research identifies that good leadership, mutual trust among team members, and organizational support are key factors that strengthen teamwork. The findings indicate that teamwork plays a significant role in enhancing operational efficiency, strengthening customer relationships, and facilitating collective achievement of sales targets. This study recommends team skill training, improving communication transparency, implementing team-based incentives, and strengthening the role of supervisors to foster a work environment that supports effective teamwork.
The Influence of Consumer Characteristics on Insurance Product Purchase Decisions at Pan Pacific Insurance. PT – Medan Ismail, Faruq Syauqi; Sulaiman, Najdi Nawri; Febrian, Habli Ridho; Sinulingga, Alexander Stefanus
Economic: Journal Economic and Business Vol. 3 No. 4 (2024): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v3i4.696

Abstract

This research aims to analyze the influence of consumer characteristics on purchasing decisions for insurance products at PT Pan Pacific Insurance in Medan. This research uses a qualitative approach with descriptive research type. The data collection techniques used were in-depth interviews and observation. The research results show that consumer characteristics, both social and personal factors, have a significant influence on the decision to purchase insurance products at PT Pan Pacific Insurance in Medan. Social factors such as reference groups, family and social status are important considerations for consumers in choosing insurance products. Meanwhile, personal factors such as age, occupation, economic situation and lifestyle also influence consumer needs and preferences in choosing appropriate insurance products. The findings of this research can help PT Pan Pacific Insurance to develop more effective marketing strategies and adapt their insurance product offerings according to various consumer preferences and needs.
The Influence of Population and GRDP on Community Consumption in North Sumatra Province Handayani, Siti Alifah; Tampubolon, Agustin Mahardika; Kurnia, Tri; Siagian, Arnol Prabowo; Rambe, Rolil
Economic: Journal Economic and Business Vol. 3 No. 4 (2024): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v3i4.710

Abstract

This research aims to analyze the influence of population and GRDP on people's consumption levels in North Sumatra Province. This research uses a regression model using the Error Correction Model (ECM) method and uses secondary data. The research results show that Population and GRDP have a positive and significant impact on public consumption in the long term, but there is no significant impact in the short term. The regression model shows a positive relationship between the variables Population, GRDP, and Public Consumption. The classical assumptions of this model are met. This research provides important insights regarding economic development policies, sustainable population growth, and balanced GRDP growth. Factors such as income, unemployment and economic conditions also influence people's consumption patterns. Suggestions for further research are also suggested to gain a deeper understanding of the factors that influence public consumption in the region.
The Influence of the Work Budget Plan and Budget Realization Report on the Financial Performance of the North Sumatra Provincial Government Nasirwan, Nasirwan; Sihombing, Andico Julius; Sibarani, Christy Amelia Rotua; Pasaribu, Benediktus Hasoloan
Economic: Journal Economic and Business Vol. 3 No. 4 (2024): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v3i4.711

Abstract

This study was conducted with the aim of analyzing the influence of the budget work plan and budget realization report on the financial performance of the local government of North Sumatra Province. This study is expected to provide new insights into how budget planning can be improved to improve the financial performance of local governments. The research methodology in this journal uses descriptive quantitative methods, including historical data analysis and case studies, to evaluate the influence of the budget work plan on the financial performance of local governments. The objects used in this study are budget data from the website of the North Sumatra Provincial Government along with information regarding the financial reports of the North Sumatra provincial government, so this study was conducted using secondary data that has been provided directly by the North Sumatra Provincial Government. The data used is in the period of the 2021-2023 financial report. The results of this study are expected to provide recommendations for improvements in budget planning and financial management of the local government of North Sumatra Province.
Literature Study of the Impact of Regional Financial Management, Accountability, and Transparency on Regional Government Financial Performance Sipahutar, Bela Putri Saqina; Rahwani, Diba Ameilia; Zebua, Dwi Fadhillah Apriliana
Economic: Journal Economic and Business Vol. 3 No. 4 (2024): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v3i4.712

Abstract

The purpose of this study is to examine the impact of regional financial management, accountability, and transparency on the financial performance of local governments. This study was conducted through a qualitative method with a literature study approach, where data was collected from various books, journals, and online sources. The results of the study indicate that good regional financial governance, accompanied by clear accountability and effective transparency, has a significant and positive impact on the financial performance of local governments. This finding emphasizes the importance of a comprehensive approach to achieving optimal financial performance at the local government level.
The Impact of Implementation of Government Accounting Standards on the Quality of Government Financial Reports Rumapea, Ega Priscilla; Napitupulu, Evelin Demiana Lovely; Zahra, Fatimah
Economic: Journal Economic and Business Vol. 3 No. 4 (2024): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v3i4.713

Abstract

The objectives to be obtained from this research are: 1. To determine the effect of implementing government accounting standards on the quality of financial reports of the regional government of Medan City Regency. 2. Find out whether the Regional Financial Reports of Medan City Regency meet government accounting standards. Type of Research This research is causal associative research according to Sugiyono: research that aims to analyze the causal relationship between independent variables, namely variables that influence and dependent variables, namely variables that are influenced. This means that in this study, researchers want to know and provide empirical evidence about the effect of implementing government accounting standards on the quality of financial reports in accordance with PP number 71 of 2010 at the North Sumatra Province Plantation and Livestock Service. In achieving the objectives that have been set to find out whether the implementation of government accounting standards has an effect on the quality of the financial reports of the North Sumatra Province Plantation and Livestock Service as a benchmark for preparing financial reports and to prevent deviations caused by certain parties. Judging from the determinant coefficient value shown by the Adjusted R square, namely 0.842, it shows that 84.2%, this means that 84.2% of the implementation of government accounting standards has an effect on the quality of the financial reports of the North Sumatra Province Plantation and Livestock Service revenue agency, while it is 15.8 % explained by other factors not examined in this study.
Comparative Analysis of Financial Performance in National Private Banks Period 2021-2023 Using Descriptive Statistics and AHP Method Nasution, Mutiara Akbar; Ginting, Lukas Destria Putra; Fitri, Anisa
Economic: Journal Economic and Business Vol. 3 No. 4 (2024): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v3i4.848

Abstract

This study aims to analyze the financial performance of five national private banks in Indonesia during the period 2021-2023 using descriptive statistical methods and the Analytic Hierarchy Process (AHP). The six main financial ratios analyzed in this study include Capital Adequacy Ratio (CAR), Operating Costs to Operating Income (BOPO), Non-Performing Loan (NPL), Net Interest Margin (NIM), Current Account Saving Account (CASA), and Loan to Deposit Ratio (LDR). The results of the analysis show that Bank Permata has the best performance with the highest AHP score (0.92), supported by strong capital and good operational efficiency. Bank Danamon and Bank Panin are in second and third place, with AHP scores of 0.88 and 0.87, respectively, driven by advantages in interest income and credit expansion. Bank CIMB Niaga and OCBC NISP are at the bottom, with AHP scores of 0.80 and 0.72, indicating obstacles in operational efficiency and credit risk management. This study concludes that capital stability, operational efficiency, and the balance between credit expansion and liquidity are the main factors in determining bank financial performance. These findings are expected to be a reference for investors, regulators, and bank managers in making strategic decisions related to banking financial management.

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