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Fakultas Ekonomi dan Bisnis, Universitas Labuhanbatu Jalan Sisingamangaraja No.126 A KM 3.5 Aek Tapa, Bakaran Batu, Rantau Sel., Kabupaten Labuhan Batu, Sumatera Utara 21418
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Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)
Published by Universitas Labuhanbatu
ISSN : 27465330     EISSN : 27462137     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) adalah Jurnal Ilmiah dari Fakultas Ekonomi dan Bisnis (FEB) Universitas Labuhanbatu melalui Lembaga Penelitian dan Pengabdian Masyarakat yang dimaksudkan sebagai media pertukaran informasi dan karya ilmiah antara Dosen, mahasiswa dan masyarakat pada umumnya yang terbit 2 (dua) kali dalam setahun. Redaksi menerima naskah yang belum pernah diterbitkan oleh media lain dan berhak menyingkat dan mengubah tanpa mengurangi maksud dan isi. Pendapat yang dinyatakan dalam jurnal ini merupakan pendapat pribadi tidak mencerminkan pendapat penerbit dan dewan redaksi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 257 Documents
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PENGARUH NET PROFIT MARGIN, DER DAN ROE TERHADAP DIVIDENDPAYOUT RATIO PERUSAHAAN SUB SEKTORANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA Mulya Rafika
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 2: EBMA 2020
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v1i2.2160

Abstract

From the preliminary research that the researchers conducted, dividend policy tends to be one of the most stable and predictable elements of firms, and most companies start paying dividends once they reach the maturity stage of business and when there are no more profitable investment opportunities for the company a percentage of the profits they earn will be paid to shareholders as cash dividend called the Dividend Payout Ratio. The purpose of this study was to determine whether the net profit margin, debt ro equity ratio and return on equity have an effect on the Dividend Payout Ratio in Miscellaneous Industry Sub-sector Companies Listed on the Indonesia Stock Exchange. The number of samples in this study amounted to 17 companies during the study period of 3 years so that the observational data were 51 samples. The analysis technique used is multiple linear regression. The results showed that the net profit margin had a significant effect on the dividend payout ratio. Debt to equity ratio has a significant effect on the dividend pay out ratio. Return on equity has no significant effect on the dividend pay out ratio. Taken together, the variables of net profit margin, debt-to-equity ratio and return on equity have a significant effect simultaneously on the dividend pay out ratio.
PENGARUH EFIKASI DIRI DALAM UPAYA PENINGKATAN KINERJA MELALUI KEPUASAN KERJA PADA PT. ABADI JAYA RANTAUPRAPAT Yuniman Zebua
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 2: EBMA 2020
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v1i2.2166

Abstract

This study aims to determine self-efficacy in an effort to improve performance through job satisfaction at PT. Abadi Jaya Rantauprapat either partially or simultaneously and with a single test. The number of samples was determined using a census with the same number as the population, namely 59 people. The method used is multiple linear regression analysis and hypothesis testing. From the partial hypothesis testing (t test), the results show that self-efficacy has a positive and significant effect on performance improvement with tcount (3.196) t table (1.672) with a significant value of 0.002 <0.05; Job satisfaction has a positive and significant effect with tcount (3.339)> t table (1.672) with a significant value of 0.000 <0.05; The test results by mediating self-efficacy and increased performance through job satisfaction have a positive and significant effect with a value of 2.853> 1.98 or 5%; The test results simultaneously self-efficacy and job satisfaction have a positive and significant effect on performance improvement with Fcount (34.001)> Ftable (3.16) with a significant 0.000an <0.05; Performance improvement can be explained by self-efficacy and job satisfaction by 53.2% while the remaining 46.8% can be explained by factors not examined in this study.
PENGARUH KOMPENSASI, KEPEMIMPINAN DAN DISIPILIN KERJA TERHADAP KINERJA KARYAWAN PT PERKEBUNAN HIJAU PRAYAN PERDANA Bayu Eko Broto
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 2, No 1: EBMA 2021
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v2i1.2044

Abstract

This research was conducted at PT Perkebunan Green Prayan Prime, where this type of research is quantitative research. This study aims to determine the compensation, leadership and work discipline simultaneously influence on the performance of employees at PT Perkebunan Green Prayan Prime. Based on the data obtained by the researchers of the 59 respondents who processed through the stages of scientific and also analyzed through the stages according to the rules of research by testing, were summed up that the calculation Results obtained for the variable Compensation (X1) with a significance of 0, 595 showed that the value is smaller than 0.05 and t 0,536 < 1,677 ttable. The calculation results obtained for the variable Leadership (X2) with a significance less than 0.001 to indicate that the value is smaller than 0.05 and t 3,718 > ttable 1,677. The calculation results obtained for the variable Work Discipline (X3) with a significance of 0.000 indicates that the value is smaller than 0.05, and the value of tcount 3,949 > ttable 1,677. Using a significance level of 0.05, then the value of significance F of 0.000 indicates less than 0.05, and the value of Fcount 10,463 > Ftable of 2.79. So the hypothesis that there is significant influence between the independent variable Compensation (X1), Leadership (X2), and Work Discipline (X3) simultaneously to variable tied to Employee Performance (Y) can be received.
PENGARUH KARAKTERISTIK DEMOGRAFI, MASA KERJA DAN PERCEIVED ORGANIZATIONAL SUPPORT TERHADAP KOMITMEN AFEKTIF DI PT. BENSATRA ADVERTISING MEDAN Aulia Indra
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 2: EBMA 2020
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v1i2.2161

Abstract

From the initial research that researchers do, the phenomenon that occurs in the company is the number of employees who relaxed when the work is still loose, the experts in the company feel comfortable because of the absence of rivals, as well as lack of trust given the company to employees in providing jobs in scale the greater one. This is behind the lack of affective commitment of employees to the company. The purpose of this study is to determine the influence of demographic characteristics, length of work and perceived organizational support to affective commitment at PT. Bensatra Advertising Medan. The analysis technique used is multiple linear regression. The results showed that simultaneously variable of demography characteristic, work period and perceived organizational support have significant effect to affective commitment. Demographic characteristics have no significant effect on affective commitment, tenure and perceived organizational support affect affective commitment.
KINERJA GURU PENDIDIKAN AGAMA ISLAM BERSERTIFIKASI DI SMK NEGERI 1 BATANG ANGKOLA TAHUN AJARAN 2017/2018 Nur’ainun Gulo
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 2: EBMA 2020
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v1i2.2167

Abstract

Efforts to improve teacher performance are through teacher certification programs. Teacher certification is a process of competency testing for candidates or teachers who want to gain recognition and improve competence according to their chosen profession. This certification is a proof of recognition of the competence of teachers or prospective teachers who meet the standards for doing professional teaching work at certain types and levels of education. In other words teacher certification is fulfilling the need to improve professional competence. The problem to be examined in this study is how is the performance of certified Islamic education teachers in SMK Angkut 1 Batang Angkola academic year 2017/2018. This study aims to determine the performance of certified Islamic education teachers. This research was conducted on Islamic religion teachers in SMK Angkola State, located on Jl. Lintas Sumatra, Batang Angkola District, South Tapanuli. Where all respondents in this study were Islamic religious education teachers who had passed the certification. Through the certification that has been obtained, it is expected to be able to influence the performance of respondents who are getting better so as to produce professional educators. The method in this research is a type of field research with a qualitative approach. The subjects in this study were school principals and certified Islamic education teachers. In this study, the data collection methods used were documentation, observation and interviews to obtain data on the Performance of Certified Islamic Education Teachers in State Vocational High School I Batang Angkola Academic Year 2017/2018. From the results of this study, it was concluded that the Performance of Certified Islamic Religious Teachers in State Vocational School 1 Batang Angkola Academic Year 2017/2018. An increase in the performance of certified Islamic religious education teachers in the aspects of learning plans and implementation.
IMPLEMENTASI NON PERFORMANCE LOAN ANALYSIS PADA PT.BANK RAKYAT INDONESIA (Persero) Tbk Hayanuddin Safri
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 1: EBMA 2020
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v1i2.2157

Abstract

Non Performance Loans are an indicator of the soundness of a commercial bank. Because the high NPL shows the inability of commercial banks in the appraisal process up to the disbursement of credit to debtors, on the other hand NPL also causes high cost of capital (cost of capital) which is reflected in the operational costs of the commercial bank concerned. With the high cost of capital, it will affect the net profit from the bank. Based on calculations to find the NPL ratio, it will produce a ratio value, which describes the conditions currently being experienced by banks regarding credit problems. In this regard, Bank Indonesia has determined a fair ratio of NPLs of 5% of its total loan portfolio. In this case, a bank with an NPL ratio below 5% is still considered normal in its credit activity. The smaller the NPL ratio, the lower the risk of bad credit in a bank and the better its credit activity performance is in line with the theory attached above. The NPL ratio value generated by PT Bank Rakyat Indonesia (Persero) Tbk from 2013 to 2017 shows the value; 1.27%; 1.26%; 1.17%; 0.05% and 1.10%. This means that the rating value achieved is 1, which is very healthy.
PENGARUH DISIPLIN KERJA DAN PENGALAMAN KERJA TERHADAP PRESTASI KERJA PEGAWAI PADA KANTOR PELAKSANAAN PENYULUHAN KETAHANAN PANGAN (BP2KP) LABUHANBATU SELATAN Elvina Elvina
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 2: EBMA 2020
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v1i2.2162

Abstract

Work discipline and work experience are very decisive in the work performance process which aims to improve employee performance in carrying out the duties assigned to each employee. In this study, the object taken was the food security counseling office (BP2KP) in South Labuhanbatu, the data sources included primary and secondary data with the independent variable work discipline (X1), work experience (X2) with the dependent variable work performance. The population in this study were 66 respondents. While the sample taken is all of the total population, namely 66 respondents. The data analysis technique is a technique multiple linear regression. T test, F test and Determination. The results of the analysis using the statistical tool SPSS Ver. 20.0 obtained the results of the equation Multiple linear regression research is Y = 0.096 + 0.169.X1 + 0.815.X2. Based on the results research shows that the results of the variable work discipline on job performance then obtained, r count> r table or 1.766> 1.684. so that Ho was rejected and Ha accepted So in conclusion, there is a positive and significant effect of work discipline on work performance.Thus, r count> r table or 7,810> 1.684, Ho is rejected and Ha is accepted so the conclusion is that there is a positive and significant effect of work experience on work performance. While simultaneously (simultaneously) the influence of work discipline and work experience (F count = 104.245> F table = 3.11). The influence of both is quite strong with a correlation value of R = 0.771, positive and significant because if there is an improvement in work discipline and work experience, it will automatically relate to work performance (R2 = 0.771). The effect of work discipline and work experience is 77.1%, while 22.9% is influenced by other factors outside of this research model.
PENGARUH STRES KERJA, KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL DAN DUKUNGAN ORGANISASI TERHADAP KINERJA PEGAWAI DILINGKUNGAN BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN LABUHANBATU Novrihan Leily Nasution
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 2: EBMA 2020
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v1i2.2168

Abstract

The purpose of this study was to determine the influence of job stress, emotional intelligence, intelligence intektual and organizational support on employee performance in LingkunganBadan Finance and Asset Management Daerah Kabupaten Labuhanbatu either partially or simultaneously.Data Collection techniques in this study using interviews, questionnaires and literature study. Workmanship methods of data analysis using the software SPSS 26.0 for Windows. This study uses a sample of 30 employees is taken using a census techniques.The results of the research based on the test simultaneously (F test) showed that simultaneous (concurrent) job stress, emotional intelligence, intellectual intelligence and support of the organization simultaneously have a significant effect on the performance of employees in the Finance and Asset Management Agency Daerah Kabupaten Labuhanbatu, where the value of Fcount (5,866) > Ftable (2,759) with a significance 0,002 < 0,05. The results of testing the hypothesis partially (t test) showed that job stress (X1) has positive and significant effect on employee performance in Finance and Asset Management Agency Daerah Kabupaten Labuhanbatu, where t (2,500) > ttable (1,25) with a significance 0,019 < 0,05. emotional intelligence(X2) has positive and significant effect on employee performance in Finance and Asset Management Agency Daerah Kabupaten Labuhanbatu, where the value of (2,076) > ttable (1,25) with a significance 0.048% ownership of < 0.05, intellectual intelligence (X3) has a positive effect but not significant to the performance of employees in the Finance and Asset Management Agency Daerah Kabupaten Labuhanbatu, where the value of tcount (0,402) < ttable (1,25) with a significance 0,691> 0,05. Based on the test results of determination shows that of 48.8% variable employee performance can be explained by job stress, emotional intelligence, intellectual intelligence and organizational support. While the rest of 51.2% can be explained by other factors not examined in this study.
PENGARUH TINGKAT UPAH, KESEJAHTERAAN DAN LOYALITAS TERHADAP KINERJA KARYAWAN PADA PT. SAPADIA BOOMBARA WATERPARK RANTAUPRAPAT Bayu Eko Broto
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 1: EBMA 2020
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v1i2.2158

Abstract

The purpose of this study was to determine the effect of wage levels, welfare, and employee loyalty on the performance of employees of PT. Sapadia Boombara Waterpark Rantauprapat either partially or simultaneously. The number of samples taken in this study were 35 employees of PT. Sapadia Boombara Waterpark Rantauprapat. This study uses a questionnaire which is used as a tool to collect data, and to fill out the questionnaire the respondents will fill in using a Likert scale 1-5. The results of filling out the questionnaire will be tested using SPSS 20 software. Tests carried out in this study are to use validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the study found that the level of wages partially has a positive effect on employee performance at PT. Sapadia Boombara Waterpark Rantauprapat. Training partially has a positive and significant effect on welfare at PT. Sapadia Boombara Waterpark Rantauprapat. Loyalty partially has a positive and significant effect on employee performance at PT. Sapadia Boombara Waterpark Rantauprapat. The level of Wages, Welfare and Loyalty simultaneously (together) have a significant effect on Employee Performance at Sapadia Boombara Waterpark Rantauprapat.
PENGARUH SIKAP KERJA DAN KETERAMPILAN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN CV. MERANTI MEDAN Pitriyani Pitriyani; Abd. Halim
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 1, No 2: EBMA 2020
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v1i2.2163

Abstract

This study aims to determine how the influence of work attitudes and work skills on labor productivity at CV. Meranti Medan. Data collection in this study was carried out through a survey approach with quantitative descriptive research type by distributing questionnaires to 40 respondents, while the population used in this study were employees of CV Meranti Medan. The data analysis tool used in this study was SPSS (Statistical Product Software Solution). The results of this study indicate that partially (t test) work attitudes have a positive and significant effect on work productivity with a tcount of 6,027. Work skills have a positive and significant effect on work productivity with a tcount of 3.256. Simultaneously work attitudes and work skills together have a positive and significant effect on work productivity with an Fcount of 58,570. Through testing the coefficient of determination (R Square) of 0.89 or 89% which indicates that labor productivity is explained by Work Experience, Work Attitudes and Work Skills the remaining 11% is explained by other variables not included in this study.

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