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Contact Name
Andri Putra Kesmawan
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journal@idpublishing.org
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+628111304014
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Editorial Address
Jl. Sidorejo, Gg. Nakula No. C12, Ngestiharjo, Kasihan, Bantul, D.I Yogyakarta 55182
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Kab. bantul,
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INDONESIA
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
ISSN : -     EISSN : 27980502     DOI : https://doi.org/10.53697/emak.v7i3
Core Subject : Economy, Education,
Jurnal Emak: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to: Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy 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
Articles 894 Documents
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 Jurnal Indonesia

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 Jurnal Indonesia

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.
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 Jurnal Indonesia

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 Jurnal Indonesia

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 Jurnal Indonesia

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 Jurnal Indonesia

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 Jurnal Indonesia

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 Jurnal Indonesia

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 Jurnal Indonesia

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 Jurnal Indonesia

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.