Vol. 2 No. 1 (2022): February

Published: 2022-02-27

In this issue (Vol. 2 No. 1 (2022): February), we have processed 25 submitted manuscripts. Five articles were declined after initial review by the editor, Five articles were declined after the peer review process, and Fifteen articles were published.

In this issue (Vol. 2 No. 1 (2022): February), All of the published articles were authored/co-authored by 57 authors from 8 Institutions, i.e. Universitas Tun Hussein Onn Malaysia (Malaysia), Universitas Malikussaleh (Indonesia), Universitas Muslim Nusantara Al-Washliyah (Indonesia), Universitas Syiah Kuala (Indonesia), Universitas Islam Negeri Sumatera Utara (Indonesia), Universitas Sriwijaya (Indonesia), Universitas Sumatera Utara (Indonesia) and Universitas Efarina (Indonesia).

https://doi.org/10.54443/ijebas.v2i1

Articles
ANALYSIS OF COST STRUCTURE AND COMPARATIVE INCOME OF OIL PALM AND COCONUT COMMODITIES ON SMALLHOLDER PLANTATIONS IN NORTH ACEH DISTRICT
Mawardati,  Faculty of Agriculture, Universitas Malikussaleh,  Indonesia
Jullimursyida,  Faculty of Economic and Business, Universitas Malikussaleh ,  Indonesia
Irada Sinta,  Faculty of Agriculture, Universitas Malikussaleh,  Indonesia
Loly Paramita,  Faculty of Agriculture, Universitas Malikussaleh,  Indonesia
Gus Razaki,  Faculty of Agriculture, Universitas Malikussaleh,  Indonesia
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240 672 Page 29-32
FACTORS AFFECTING PERSONAL TAXPAYER COMPLIANCE WITH SANCTIONS AS MODERATING VARIABLES AT EAST MEDAN KPP
John Angel Barus,  Universitas Sumatera Utara,  Indonesia
Dr. Idhar Yahya,  Universitas Sumatera Utara,  Indonesia
Dr. Rujiman,  Universitas Sumatera Utara,  Indonesia
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145 233 Page 75-82
REGULATORY ISSUES AND CHALLENGES: GLOBAL NORMS AND RELIGIOUS CONSTRAINTS
Syahraini*,  North Sumatra State Islamic University, Medan,  Indonesia
Mai Simahatie,  North Sumatra State Islamic University, Medan,  Indonesia
Prof. Shabri Abdul Majid,  North Sumatra State Islamic University, Medan,  Indonesia
Dr. Rita Handayani,  North Sumatra State Islamic University, Medan,  Indonesia
Dr. Marliyah,  North Sumatra State Islamic University, Medan,  Indonesia
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169 207 Page 13-18
BEHAVIOR HOLDING PERIOD DETERMINATION WITH MODERATING YIELD TO MATURITY IN INDONESIA AND MALAYSIA MANUFACTURING OPEN COMPANIES
Nur Aliyah Nasution,  Universitas Sumatera Utara, Medan, Sumatera Utara, Indonesia,  Indonesia
Isfenti Sadalia,  Universitas Sumatera Utara, Medan, Sumatera Utara, Indonesia,  Indonesia
Nisrul Irawati,  Universitas Sumatera Utara, Medan, Sumatera Utara, Indonesia,  Indonesia
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246 237 Page 63-66
A STUDY OF LITERATURE: CRYPTOCURRENCY OF SYARIAH PERSPECTIVE
Fuadi*,  Faculty of Economics and Business Universitas Malikussaleh,  Indonesia
Afrizal,  Faculty of Economics and Business, Universitas Syiah Kuala,  Indonesia
M. Shabri Abd. Majid,  Faculty of Economics and Islamic Business UIN Sumatera Utara Medan,  Indonesia
Marliyah,  Faculty of Economics and Islamic Business UIN Sumatera Utara Medan,  Indonesia
Rita Handayani,  Faculty of Economics and Islamic Business UIN Sumatera Utara Medan,  Indonesia
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592 595 Page 1-8
WOMEN'S ENTREPRENEURSHIP IN SUPPORTING HALAL TOURISM IN LHOKSEUMAWE CITY
Naufal Bachri,  Entrepreneurship Study Program, Universitas Malikussaleh, Aceh, Indonesia,  Indonesia
Wardhiah,  Entrepreneurship Study Program, Universitas Malikussaleh, Aceh, Indonesia,  Indonesia
Muhammad Roni,  Entrepreneurship Study Program, Universitas Malikussaleh, Aceh, Indonesia,  Indonesia
Mukhlish Muhammad Nur,  Entrepreneurship Study Program, Universitas Malikussaleh, Aceh, Indonesia,  Indonesia
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283 344 Page 49-56
ANALYSIS OF THE EFFECT OF ISLAMIC LEADERSHIP ON TEACHER PERFORMANCE AT THE AL-MARWA COLLEGE FOUNDATION IN THE INDUSTRIAL REVOLUTION ERA 4.0
Munawaroh,  Faculty of Economics, Universitas Muslim Nusantara Al Washliyah,  Indonesia
Horia Siregar,  Faculty of Economics, Universitas Muslim Nusantara Al Washliyah,  Indonesia
Sri Fitria Jayusman,  Faculty of Economics, Universitas Muslim Nusantara Al Washliyah,  Indonesia
Melisa Zuriani Hsb,  Faculty of Economics, Universitas Muslim Nusantara Al ,  Indonesia
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183 265 Page 33-38
A STUDY OF LITERATURE: CRYPTOCURRENCY OF SYARIAH PERSPECTIVE
M. Shabri Abd. Majid,  Faculty of Economics and Business, Universitas Syiah Kuala,  Indonesia
Marliyah,  Faculty of Economics and Islamic Business UIN Sumatera Utara Medan,  Indonesia
Rita Handayani,  Faculty of Economics and Islamic Business UIN Sumatera Utara Medan,  Indonesia
Fuadi,  Faculty of Economics and Business Universitas Malikussaleh,  Indonesia
Afrizal,  Faculty of Economics and Islamic Business UIN Sumatera Utara Medan,  Indonesia
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220 237 Page 93-102
THE EFFECT OF CURRENT RATIO, TOTAL ASSET TURNOVER, DEBT TO ASSET RATIO, AND DEBT TO EQUITY RATIO ON RETURN ON ASSETS IN PLANTATION SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE
Rais Gunawan*,  Master of Management, Sriwijaya University, Palembang, Indonesia,  Indonesia
Marlina Widiyanti,  Lecturer of Magister Management, Economic Faculty, Sriwijaya University, Palembang, Indonesia,  Indonesia
Shelfi Malinda,  Lecturer of Magister Management, Economic Faculty, Sriwijaya University, Palembang, Indonesia,  Indonesia
Mohamad Adam,  Lecturer of Magister Management, Economic Faculty, Sriwijaya University, Palembang, Indonesia,  Indonesia
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2424 1993 Page 19-28
THE EFFECT OF PAD, BALANCED FUNDS, AND REGIONAL EXPENDITURES ON FINANCIAL PERFORMANCE OF REGIONAL GOVERNMENTS IN DISTRICT/CITY NORTH SUMATRA PROVINCE 2017-2020
Ulfa Utari,  Faculty of economic and Business Universitas Sumateta Utara,  Indonesia
Azhar Maksum,  Faculty of economic and Business Universitas Sumateta Utara,  Indonesia
Chandra Situmeang,  Faculty of economic and Business Universitas Sumateta Utara,  Indonesia
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212 264 Page 67-74
ANALYSIS OF SOURCES OF FUNDS FOR INDONESIAN ISLAMIC BANKS
Mhd Zulkifli Hasibuan*,  Al Washliyah Nusantara Muslim University,  Indonesia
Saparuddin Siregar,  North Sumatra State Islamic University,  Indonesia
Sugianto,  North Sumatra State Islamic University,  Indonesia
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205 259 Page 9-12
THE RELATIONSHIP OF DAILY LIVING ACTIVITY (ADL) WITH ANXIETY LEVEL IN THE ELDERLY AT SOCIAL SERVICE UPT DEAF, SPEECH AND ELDERLY SOCIAL SERVICES PEMATANG SIANTAR
Ricard Federik Marpaung,  Efarina University Pematang Siantar,  Indonesia
Pinondang Hotria Siregar,  Efarina University Pematang Siantar,  Indonesia
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79 233 Page 57-62
PRODUCTIVE ZAKAT AS A FINANCIAL INSTRUMENT IN ECONOMIC EMPOWERMENT IN INDONESIA
A LITERATURE STUDY
Ismail,  Universitas Islam Negeri Sumatera Utara,  Indonesia
Dalmaisyah Gea,  Facultyof Economics and Islamic Business UIN Sumatera Utara Medan,  Indonesia
M. Shabri Abd. Majid,  Faculty of Economics and Business, Universitas Syiah Kuala,  Indonesia
Marliyah,  Facultyof Economics and Islamic Business UIN Sumatera Utara Medan,  Indonesia
Rita Handayani,  Facultyof Economics and Islamic Business UIN Sumatera Utara Medan,  Indonesia
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205 243 Page 83-92
SUSTAINABLE AGRICULTURAL PLANNING IN ORDER TO SUPPORT FOOD SECURITY (FOOD ESTATE) IN THE TIMANG GAJAH SUB-WATERSHED, BENER MERIAH REGENCY
Halim Akbar,  Program Studi Agroekoteknologi, Fakultas Pertanian, Universitas Malikussaleh,  Indonesia
Riyandi Praza,  Program Studi Agribisnis, Fakultas Pertanian Universitas Malikussaleh,  Indonesia
Muhammad Authar ND,  Program Studi Agroekoteknologi, Fakultas Pertanian, Universitas Malikussaleh,  Indonesia
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192 241 Page 39-48
CASH WAQF INVESTMENT MANAGEMENT IN INDONESIA: STUDY OF LITERATURE
Jaidil Kamal,  Student at FEBI UIN North Sumatra,  Indonesia
Andri Soemitra,  Lecturer at FEBI UIN North Sumatra,  Indonesia
Zuhrinal M. Nawawi,  Lecturer at FEBI UIN North Sumatra,  Indonesia
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235 258 Page 103-114