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Analisis Pemanfaatan Lidi Kelapa Sawit Dalam Meningkatkan Pendapatan Dan Ketidakseimbangan Ekonomi Masyarakat (Studi Kasus : Berkah Lidi Di Desa Sei Rumbia Kec. Kota Pinang Kab. Labuhanbatu Selatan) Dini Andriani Nasution; Annisa Zahra Lubis; Juliana Nasution
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: EBMA 2022
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3609

The extent of community oil palm plantations is directly proportional to the amount of waste produced,one of which is the only way to deal with it.But with the blessing of creative industry sticks can make sticks that were once considered waste transformed into a staple of economic value .This study aims to determine how the impact of the use of oil palm sticks to increase the income of the economic welfare of the community in the village kotapinang this study uses qualitative research methods.Data collection is done through in-depth interviews then supported literature studies .The results and Research show that the existence of creative industry blessing sticks a positive impact on the surrounding community . In addition, the keratif berkah lidi industry can open new jobs for the surrounding community so as to increase community productivity and reduce the level of unemployment.

Penerapan Good Corporate Governance Terhadap Kecurangan (FRAUD) Perbankan Syariah Wilda Efrilyati Daulay; Farah Indah Azhari; Cindy Triningsih; Juliana Nasution
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: EBMA 2022
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3613

The purpose of this study is to examine how Islamic banking fraud is combated by implementing GCG (Good Corporate Governance). Apart from analyzing financial ratios, another aspect that needs to be observed and evaluated is the implementation of Good Corporate Governance (GCG). The business management's adherence to the correct management system and all applicable legal regulations, including statutory regulations, government policies, Bank Indonesia legal instruments, and internal legal regulations, are inseparable from the application of good corporate governance principles. banking and is inseparable from banking managers' awareness of the following principles of good corporate governance: in banking management, transparency, accountability, responsibility, fairness, and independence. The consistent use of the standards of good corporate administration can lessen the gamble of misrepresentation as shown by the diminishing pattern of extortion cases. Sharia principles like honesty (shiddiq), community education (tabliq), trust (amanah), and professional management of management (fathanah) should also be applied in good corporate governance.

Analisis Peranan Internal Audit Dalam Mewujudkan Good Corporate Governance Pada Bank Syariah Indonesia Andri Wibowo; Anika Amelia; Santri Fadhilah Harahap; Juliana Nasution
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: EBMA 2022
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3656

PT. Bank Sayiah Indonesia is one of the BUMN branch offices, which must implement Good Corporate Governance in accordance with GCG principles set forth by the Minister of SOEs PER-01/MBU/2011. Internal Audit is one of the elements in GCG and has a role in overseeing the implementation of management and supervision of the company all practices undertaken by the company. The implementation of GCG in banks must follow OJK rules and follow GCG guidelines by KNKG. Therefore, this study aims to determine the implementation of GCG in the bank and determine the role of internal audit in realizing GCG implementation. This type of research is descriptive qualitative. The method of analysis used in this study is a descriptive method with data collection techniques such as interviews, observation and documentation. The results of this study are Islamic banks Indonesia has implemented GCG in accordance with applicable rules is by applying GCG principles. In addition, internal audit works in realizing GCG implementation of Bank Syariah Indonesia.

Pengaruh Norma Subjektif dan Persepsi Manfaat Terhadap Intensitas Menggunakan Fintech Payment dengan Sikap Pengguna Sebagai Variabel Intervening (Studi Kasus: Mahasiswa Fakultas Ekonomi dan Bisnis Islam UIN Sumatera Utara) Tanzila Arifah Putri; Nurbaiti Nurbaiti; Juliana Nasution
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3811

This study aims to analyze the effect of subjective norms and perceptions of benefits on the intensity of using fintech payment intervened through user attitude variables. The type of research used that is used is quantitative research with causality research design.The population in this study amounted to 3973 respondents.By using non-probability sampling sampling technique, a sample of 98 people was taken using slovin formula.The data analysis technique used is path analysis. The results showed that partially subjective norm variables had no significant effect on the intensity of using fintech payment, but the perception of benefits and user attitudes had a significant effect on the intensity of using fintech payment. Subjective norm variables affect user attitudes, while the perception of benefits does not affect user attitudes. When intervened with user attitude variables, subjective norm variables affect the decision intensity of using fintech payment. While the perception of benefits does not affect the intensity of using fintech payment.As well as subjective norms, perceptions of benefits and user attitudes simultaneously affect the intensity of using fintech payments.

Analisis Soar Dalam Penentuan Strategi Pengembangan Pemasaran Produk Tabungan iB Marhamah Martabe Mudharabah Pada Bank Sumut Syariah KCP HM. Joni Dhea Ayuni Rahmah; Muhammad Ramadhan; Juliana Nasution
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3934

The existence of Bank Sumut Syariah which was able to survive until the 17th year shows that so far the strategy carried out has been quite effective but the number of mudharabah savings customers still needs to be increased and they still have to continue to try to provide information to the public to become customers of Bank Sumut Syariah. In addition, an analysis of the business being undertaken is also needed to support the success of the plan. The analysis that will be carried out by the company in this study is SOAR analysis. The research problem is motivated by the results of observations obtained from Bank Sumut Syariah KCP H.M Joni, it can be seen that the realized value of financing is higher than the realized value of third party funds, which includes savings products, while the Marhamah Martabe Mudharabah Savings is a source of substantial funding, because it's PT. Bank SUMUT KCP Syariah H.M Joni is required to maximize its marketing strategy so that the target of increasing the number of customers expected by the bank can continue to increase every year. Field research research methods (field research) with the research location of Bank Sumut Syariah KCP H.M Joni which is located at Jalan H.M Joni No. 113, Medan. Methods of data collection using interviews, observation and documentation. While the data analysis technique used is descriptive qualitative analysis using SOAR analysis. The results of the study show that through strategic stages and SOAR analysis it shows that the strategy carried out by Bank Sumut Syariah KCP H.M Joni is quite effective in the marketing development strategy for marhamah martabe mudharabah savings, but seeing market opportunities that are still open along with the increasingly intense competition between Islamic banks, additional strategies are needed by utilizing strengths (strengths) and results (results) possessed.

Analisis Kontribusi Parkir Elektronik (E-Parkir) Dalam Meningkatkan Pendapatan Asli Daerah Kota Medan Dengan Pendekatan Triple Helix Muhammad Hafif Fandy Rangkuty; Zuhrinal M. Nawawi; Juliana Nasution
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3935

Parking tax is one of the regional revenues that contributes to increasing local revenue (PAD), so it is hoped that the parking tax can be used as an alternative to government funding to support increasing regional potential. The purpose of this study was to find out how the parking tax collection system at the Medan City Regional Tax and Retribution Management Agency, and the level of realization of parking tax collection on Regional Revenue at the Medan City Regional Tax and Retribution Management Agency, also to find out the obstacles and efforts made by the Management Agency Medan City Regional Taxes and Levies to optimize Parking tax revenue. The research method used in the preparation of this final assignment is a qualitative descriptive method. The type of data used in this research is quantitative data, namely research obtained directly from the company, including parking retribution receipts and parking tax data. This research tries to apply the e-parking policy communication carried out by the Medan City Government using the triple helix model. From this model approach, e-parking is seen from several important elements involved in the policy. Starting from the Medan City Government represented by the Medan City Transportation Service and PT Logika Garis Elektronik (LGE) as the e-parking manager, and academics as the wider community who are e-parking users and provide academic views. As well as business people as entrepreneurs who are around the road that implement e-parking. By using a qualitative-descriptive method, this study shows that this e-parking program comes with various pros and cons and looks at how two official institutions, in this case the City Government and PT LGE, carry out the process of communicating policies to the public, especially to parking attendants and public.

Pengembangan Agrowisata Dengan Pendekatan Community Based Tourism (Studi Kasus : Di Paloh Naga, Denai Lama, Kecamatan Pantai Labu) Idzni Hadziyah; Saparuddin Siregar; Juliana Nasution
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3920

This study aims to determine how the development of agro-tourism by using Community-Based Tourism approach, inhibiting factors, and business opportunities with the Paloh Naga Agro-Tourism.This study uses descriptive qualitative methods.Data collection is done by interview techniques, observation, documentation.The Data were analyzed qualitatively through indicators of planning, facilities and Infrastructure, Community Empowerment, customs, collaboration.The results showed that Paloh Naga Agro Tourism has good planning in terms of agro tourism development and promotion.Cooperation in the development of facilities and infrastructure needs to be improved, the facilities and infrastructure provided are further developed by adding photo spots and children's playgrounds. Community Empowerment, has formed a conscious mindset of tourism in the community. Customs continue to be preserved so that the existing culture is not lost to the Times and the welfare of the community increases. Collaboration is carried out with the state-owned enterprises, Tourism Office of Deli Serdang in terms of budget provision of infrastructure development. Constraints in the development of agro-tourism Paloh Naga lack of budget danauntuk planning in the future development and improvement of facilities and infrastructure. Business opportunities with the Paloh Naga agro tourism are very helpful to the community in increasing the economy.

Pengaruh CAR, NPF Dan FDR Terhadap Return Bagi Hasil Deposito Mudharabah Pada Perbankan Syariah Di Indonesia Periode 2019-2021 Dengan Profitabilitas Sebagai Variabel Moderating Aulia Hasanah; Juliana Nasution; Kamilah Kamilah
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3972

This study aims to determine the effect of CAR, NPF, FDR on returns for mudharabah deposits in Islamic banking in Indonesia for the 2019-2021 period with profitability as a moderating variable. The population of this study were 12 Islamic banking companies. The sampling method used was the purposive sampling method so that 10 sample companies were obtained for 3 years of observation (2019-2021). The results of this study partially show a significant influence between the CAR, NPF and FDR variables on the return on mudharabah deposits. The results of this study indicate that there is a simultaneous influence of CAR, NPF and FDR on the returns for mudharabah deposits. The moderating test shows that Profitability moderates the relationship between CAR, NPF and FDR on returns for mudharabah deposits.

Analisis Profitabilitas Pada Perusahaan Merger dan Akuisisi Yang Terdaftar di Jakarta Islamic Index Hesti Aryani Hasibuan; Nurlaila Nurlaila; Juliana Nasution
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4390

: This study aims to determine whether there are differences in the profitability of companies before and after mergers and acquisitions in companies listed in the Jakarta Islamic Index by analyzing the Net Profit Margin (NPM), Return on assets (ROA), Return on Equity (ROE), and Gross Profit Margin (GPM) of companies before and after mergers and acquisitions. This research method is quantitative comparative. The population of this study is companies that conduct mergers and acquisitions in the Jakarta Islamic Index. The total number of samples found was a total of 27 enterprises. Using documentation techniques in the form of secondary data. The data analysis technique of this study used a comparative statistical test analysis of two samples. Testing was conducted using SPSS software version 25. The results showed that (I) there was no difference in the company's npm (Net Profit Margin) before and after the merger and Acquisition (ii) there was no difference in the company'S ROA (Return on assets) before and after the merger and Acquisition (iii) there was no difference in the company'S ROE (Return on Equity) before and after the merger and acquisition (iv) there was no difference in the company'S GPM (Gross Profit Margin) before and after the merger and acquisition.

Pengaruh Islamic Branding Dan Islamic Service Quality Terhadap Loyalitas Nasabah Bank Muamalat Indonesia Dengan Customers Satisfaction Sebagai Variabel Intervening Fathur Rahman Baihaki; Tri Inda Fadhila Rahma; Juliana Nasution
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4472

This study aims to determine the effect of Islamic branding and Islamic service quality on customer loyalty at Bank Muamalat Indonesia with customer satisfaction as an intervening variable. This type of research is a quantitative research with secondary data sources, by distributing research questionnaires to respondents. The data for this research were taken from the answers of the research respondents who in this study were the customers of Bank Muamalat Indonesia who are domiciled in the Panyabungan City area. Processing techniques and data analysis using Descriptive Statistical Analysis, using SmartPLS version 4 software. The results show that the Islamic Branding variable has a direct influence on the Customer Satisfaction variable. Islamic Service Quality has a direct influence on the Customer Satisfaction variable. Islamic Branding has a direct influence on the Loyalty variable. Islamic Service Quality has no direct influence on the Loyalty variable. Customer Satisfaction has no direct effect on the Loyalty variable. Islamic Branding has no effect on Loyalty through Customer Satisfaction. Islamic Service Quality has no influence on Loyalty through Customer Satisfaction.

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