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All Journal Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) JURNAL MANAJEMEN AKUNTANSI (JUMSI)
Juliana Nasution
Akuntansi Syariah, Fakultas Ekonomi Dan Bisnis Islam, Universitas Islam Negeri Sumatera Utara Medan
Economics, Econometrics & Finance

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Journal : Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)

 1 
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

Abstract

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

Abstract

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

Abstract

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.
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

Abstract

: 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

Abstract

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.
Co-Authors Andri Wibowo Anika Amelia Annisa Zahra Lubis Aulia Hasanah Cindy Triningsih Dhea Ayuni Rahmah Dini Andriani Nasution Farah Indah Azhari Fathur Rahman Baihaki Hesti Aryani Hasibuan Idzni Hadziyah Kamilah, K Muhammad Hafif Fandy Rangkuty Muhammad Ramadhan Nurbaiti Nurbaiti Nurlaila Nurlaila Santri Fadhilah Harahap Saparuddin Siregar Tanzila Arifah Putri Tri Inda Fadhila Rahma Wilda Efrilyati Daulay Zuhrinal M. Nawawi