Vol. 1 No. 2 (2021): December

Published: 2021-12-31

In this issue (Vol. 1 No. 2 (2021): December), we have processed 50 submitted manuscripts. Five articles were declined after initial review by the editor, Four articles were declined after the peer review process, and Forty one articles were published.

In this issue (Vol. 1 No. 2 (2021): December), All of the published articles were authored/co-authored by 104 authors from 11 Institutions, i.e. Annamalai University (India), Universitas Malikussaleh (Indonesia), Universitas Islam Negeri Sumatera Utara (Indonesia), Politeknik Negeri Lhokseumawe (Indonesia), Universitas Sumatera Utara (Indonesia), Universitas Syiah Kuala (Indonesia), Universitas Efarina (Indonesia), Universitas Muhammadiyah Sumatera Utara (Indonesia), Sekolah Tinggi Ilmu Ekonomi Bina Karya (Indonesia), Politeknik Pertanian Negeri Payakumbun (Indonesia) and Universitas Abulyatama (Indonesia).

https://doi.org/10.54443/ijebas.v1i2

Articles
THE EFFECT OF RELIGIOSITY ON CUSTOMER DECISIONS IN CHOOSING ISLAMIC BANKS WITH ATTITUDES AND TRUST AS INTERVENING VARIABLES IN LHOKSEUMAWE CITY
Anwar Puteh,  Faculty of Economic and Business, Universitas Malikussaleh,  Indonesia
Sukiman,  Faculty of Islamic Economic and Business, Universitas Islam Negeri Sumatera Utara,  Indonesia
Muhammad Yafiz,  Faculty of Islamic Economic and Business, Universitas Islam Negeri Sumatera Utara,  Indonesia
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165 175 Page 455-460
OPTIMIZATION OF INTELLECTUAL CAPITAL AND ISLAMI CITY PERFORMANCE INDEX IN ISLAMIC COMMERCIAL BANKS IN INDONESIA
Abdul Halim,  Politeknik Negeri Lhokseumawe,  Indonesia
PDF
54 58 Page 508-513
THE EFFECT OF CAPITAL INTENSITY RATIO, RETURN ON ASSET, AND FIRM SIZE ON TAX AGRESSIVINESS
Indah Wahyu Ferawati,  Faculty of Economic and Business, Universitas Sumatera Utara,  Indonesia
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108 160 Page 429-434
DOES YOUNG MUSLIMAH RELIGIOSITY REALLY SERVE A MODERATOR BETWEEN LIFESTYLE, MOTIVATION, AND PURCHASE DECISION?
Naufal Bachri,  Faculty of Economics and Business Universitas Malikussaleh,  Indonesia
PDF
142 140 Page 497-507
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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490 395 Page 417-428
WOMEN IN MEDIEVAL INDIA
Venkatesh .R ,  Ph.D., Research Scholar, Department of History Annamalai University Tamil Nadu,  India
Mr.M.Gopi ,  Ph.D., Research Scholar, Department of History Annamalai University Tamil Nadu,  India
PDF
121 1533 Page 471-476
ANALYSIS OF AFFECTING FACTORS POVERTY RATE IN THE PROVINCE SUMATERA ISLAND
Almaya Elvira,  Student at Master Economics Program, Faculty of Economic and Business Universitas Malikussaleh,  Indonesia
Murtala,  Faculty of Economic and Business Universitas Malikussaleh,  Indonesia
Aiyub Yahya,  Faculty of Economic and Business Universitas Malikussaleh,  Indonesia
PDF
78 100 Page 277-294
THE INFLUENCE OF MOTIVATION AND COMPENSATION AND SATISFACTIONWORK ON EMPLOYEE PERFORMANCE AT BRANCH RANKING GUIDANCEBUILDING PURBA DELI SERDANG
Hendri Mayanta Tarigan,  Universitas Efarina,  Indonesia
PDF
49 57 Page 461-463
ANALYSIS OF AUDIT DELAY DETERMINANTS IN TECHNOLOGY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE
Zufrizal,  Faculty of Economic and Business, Universitas Islam Sumatera Utara,  Indonesia
PDF
47 49 Page 514-520
FACTORS AFFECTING MORAL HAZARD BEHAVIOR IN VILLAGE FUND MANAGEMENT
Hendra Raza,  Fakultas Ekonomi dan Bisnis, Universitas Malikussaleh, Lhokseumawe,  Indonesia
Nazaina,  Fakultas Ekonomi dan Bisnis, Universitas Malikussaleh, Lhokseumawe,  Indonesia
Lisa Idayanti,  Fakultas Ekonomi dan Bisnis, Universitas Malikussaleh, Lhokseumawe,  Indonesia
Rico Nur Ilham,  Fakultas Ekonomi dan Bisnis, Universitas Malikussaleh, Lhokseumawe,  Indonesia
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533 422 Page 435-454
ANALYSIS OF MURABAHAH FINANCING MANAGEMENT IN SHARIA FINANCIAL INSTITUTIONS ACCORDING TO PSAK 102: STUDY OF SHARIA ACCOUNTING PRACTICES
Nursyidah,  Politeknik Negeri Lhokseumawe,  Indonesia
Syawal Harianto,  Politeknik Negeri Lhokseumawe,  Indonesia
Haris Al Amin,  Politeknik Negeri Lhokseumawe,  Indonesia
PDF
143 102 Page 487-496
SHARIA BANK CORPORATE GOVERNANCE BASED ON MAQASHID SHARIA
Syahraini*,  North Sumatra State Islamic University, Medan,  Indonesia
Saparudin Siregar,  North Sumatra State Islamic University, Medan,  Indonesia
Sugianto,  North Sumatra State Islamic University, Medan,  Indonesia
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173 249 Page 397-403
THE INFLUENCE OF INFLATION, GOVERNMENT SPENDING AND UNEMPLOYMENT RATE ON ECONOMIC GROWTH IN INDONESIA, 2001-2021(PUBLIC SECTOR CASE STUDY)
Reza Juanda,  Faculty of Economic and Business Universitas Malikussaleh,  Indonesia
PDF
54 77 Page 477-486
FINANCIAL POLICY STRATEGY IN INCREASING ECONOMIC VALUE ADDED ON MSMES IN MEDAN CITY
Sugiharto,  Postgraduate School Department of Management, Universitas Sumatera Utara, Indonesia.,  Indonesia
Linda Tripure Maas,  Postgraduate School Department of Management, Universitas Sumatera Utara, Indonesia.,  Indonesia
Isfenti Sadalia*,  Postgraduate School Department of Management, Universitas Sumatera Utara, Indonesia.,  Indonesia
Irada Sinta,  Faculty of Agriculture, UniversitasMalikussaleh, Indonesia.,  Indonesia
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272 245 Page 399-416
HOW DOES POVERTY AFFECT MIGRATION PATTERNS, AND HOW CAN POLICYMAKERS ADDRESS POVERTY-RELATED MIGRATION ISSUES IN WAYS THAT ARE EQUITABLE AND EFFECTIVE
Irshad Ahmad Reshi ,  Research Scholar, Department of Economics Annamalai University Tmail Nadu-608002,  India
Dr M Rajeswari ,  Assistant Professor, Department of Economics Annamalai University Tmail Nadu-608002,  India
PDF
233 636 Page 464-470
ANALYSIS FACTOR KURS, INFLATION RATE, INTEREST RATE AND BANK CENTRAL SHARIA CERTIFICATE OF SHARIA STOCK INDEKS
Mukhlisul Muzahid,  Politeknik Negeri Lhokseumawe,  Indonesia
Lukman,  Politeknik Negeri Lhokseumawe,  Indonesia
Aryati,  Politeknik Negeri Lhokseumawe,  Indonesia
PDF
79 54 Page 521-528
MAPPING VALUE ADDED ARABICA COFFEE PROCESSED PRODUCTS IN ACEH TENGAH
Fadli,  Faculty of Agriculture, Universitas Malikussaleh,  Indonesia
Emmia Tambarta Kembaren,  Faculty of Agriculture Universitas Malikussaleh,  Indonesia
Irada Sinta,  Faculty of Agriculture Universitas Malikussaleh,  Indonesia
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320 418 Page 105-112
THE ANALYSIS OF ECONOMIC EFFICIENCY OF RED CHILLI BUSINESS IN SAWANG SUBDISTRICT, ACEH UTARA
English
Adhiana Adhiana,  Universitas Malikussaleh,  Indonesia
Martina,  Universitas Malikussaleh,  Indonesia
Riani,  Universitas Malikussaleh,  Indonesia
Suryadi,  Universitas Malikussaleh,  Indonesia
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392 293 Page 113-124
THE EFFECT OF BRAND TRUST AND UNIVERSITY REPUTATION ON STUDENT'S DECISION TO CHOOSE MANAGEMENT STUDY PROGRAM IN THE FACULTY OF ECONOMICS AND BUSINESS UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA
Nel Arianty,  Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara,  Indonesia
Julita,  Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara,  Indonesia
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274 277 Page 125-134
THE EFFECT OF FINANCIAL LITERATURE AND SELF CONTROL ON CONSUMPTION BEHAVIOR (STUDY ON STUDENTS OF THE FACULTY OF ECONOMICS AND BUSINESS UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA)
Maya Sari,  Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara,  Indonesia
Nur Adilla Bahri Lubis,  Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara,  Indonesia
Jufrizen,  Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara,  Indonesia
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1261 1049 Page 135-144
THE INFLUENCE OF EARNINGS PER SHARE (EPS) AND RETURN ON EQUITY (ROE) ON STOCK PRICE WITH PRICE EARNING RATIO (PER) AS A MODERATION VARIABLE IN CONSTRUCTION SUB SECTOR COMPANIES AND BUILDING LISTED ON INDONESIA STOCK EXCHANGE
Baihaqi Ammy,  Universitas Muhammadiyah Sumatera Utara,  Indonesia
Siti Azizah,  Universitas Muhammadiyah Sumatera Utara,  Indonesia
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683 663 Page 145-154
FACTORS AFFECTING EMPLOYEE JOB SATISFACTION AT THE REPRESENTATIVE OFFICE OF THE POPULATION AGENCY NATIONAL FAMILY PLANNING (BKKBN)
Muhammad Adhan,  Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara,  Indonesia
Mery Afriyani,  Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara,  Indonesia
M. Elfi Azhar,  Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara,  Indonesia
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206 216 Page 155-168
ANALYSIS OF CASH, DEBT AND PROFITABILITY AT PT. PERKEBUNAN NUSANTARA III (PERSERO) MEDAN
Umi Kalsum,  Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara,  Indonesia
Salman Farisi,  Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara,  Indonesia
Muslim,  Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara,  Indonesia
Winda Meliandani,  Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara,  Indonesia
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132 179 Page 167-174
DETERMINANT MODEL OF COMPANY VALUE IN THE PROPERTY AND INFRASTRUCTURE SECTOR
Rezki Zurriah,  Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara ,  Indonesia
Baihaqi Ammy,  Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara ,  Indonesia
Ronni Parlindungan,  Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara,  Indonesia
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244 294 Page 175-188
DETERMINANT MODEL OF COMPANY VALUE WITH PROFITABILITY AS A MEDIATION VARIABLE
Roni Parlindungan Sipahutar,  Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara,  Indonesia
M. Firza Alpi,  Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara,  Indonesia
Baihaqi Ammy,  Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara,  Indonesia
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374 383 Page 189-198
ANALYSIS OF FACTORS AFFECTING CRYPTOCURRENCY RETURN DURING THE COVID-19 PANDEMIC
Mangasi Sinurat,  Sekolah Tinggi Ilmu Ekonomi Bina Karya Tebing Tinggi,  Indonesia
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308 326 Page 199-210
THE ROLE OF WORK MOTIVATION IN MEDIATING THE EFFECT OF THE WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE
Muhammad Andi Prayogi,  Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara,  Indonesia
Irma Yani,  Faculty of Economics and Business, Universitas Muhammadiyah Sumatera Utara,  Indonesia
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985 889 Page 211-220
ANALYSIS OF THE POTENTIAL INCOME OF TOBACCO (Nicotiana tabacum L.) FARMERS IN LIMAPULUH KOTA REGENCY OF WEST SUMATERA PROVINCE
Dara Latifa,  Agricultural State Polytechnic of Payakumbuh, Payakumbuh,  Indonesia
Ispinimiartriani,  Agricultural State Polytechnic of Payakumbuh, Payakumbuh,  Indonesia
Soemarsono,  Agricultural State Polytechnic of Payakumbuh, Payakumbuh ,  Indonesia
M. Syakib Sidqi,  Agricultural State Polytechnic of Payakumbuh, Payakumbuh,  Indonesia
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161 226 Page 221-230
THE EFFECT OF TOTAL ASSET TURNOVER, NET PROFIT MARGIN, AND DEBT TO EQUITY RATIO ON PROFIT GROWTH IN AUTOMOTIVE COMPANIES LISTED IN INDONESIA STOCK EXCHANGE
Dody Firman,  Universitas Muhammadiyah Sumatera Utara,  Indonesia
Salvia,  Universitas Muhammadiyah Sumatera Utara,  Indonesia
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742 608 Page 231-244
EFFECT OF CURRENT RATIO AND DEBT TO EQUITY RATIO ON STOCK PRICES ON REGISTERED METAL AND SIMILAR COMPANIES ON THE INDONESIA STOCK EXCHANGE
Ihsan Rambe,  Universitas Muhammadiyah Sumatra Utara,  Indonesia
Nurwahyuni,  Universitas Muhammadiyah Sumatera Utara,  Indonesia
Jasman Saripuddin Hasibuan,  Universitas Muhammadiyah Sumatera Utara,  Indonesia
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327 355 Page 245-356
THE INFLUENCE OF WORK MOTIVATION AND WORK ENVIRONMENT ON ORGANIZATIONAL CITIZENSHIP BEHAVIOR WITH JOB SATISFACTION AS AN INTERVENING VARIABLE AT THE YOUTH AND SPORTS OFFICE OF NORTH SUMATRA PROVINCE
Salman Farisi,  Universitas Muhammadiyah Sumatera Utara,  Indonesia
Muhammad Andi Prayogi,  Universitas Muhammadiyah Sumatera Utara,  Indonesia
Elfi Juliana,  Universitas Muhammadiyah Sumatera Utara,  Indonesia
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976 943 Page 257-268
GOLD PRICESFORECASTING USING TRIPLE EXPONENTIAL METHOD
Khairawati,  D-III Secretariat Study Program, Malikussaleh University,  Indonesia
Wahyu Fuadi,  Informatics Engineering Study Program, Malikussaleh University,  Indonesia
Rizki Ramadhansyah,  Informatics Engineering Study Program, Malikussaleh University,  Indonesia
Dedi Fariadi,  Department of Electrical Engineering, Malikussaleh University,  Indonesia
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217 242 Page 269-276
RISK PERCEPTION AND INTENTION OF TOURING TO THE CITY OF SABANG IN THE TIME OF THE COVID-19 PANDEMIC
Munandar,  Faculty of Economic aand Business, Universitas Malikussaleh,  Indonesia
Chalirafi,  Faculty of Economic and Business, Universitas Malikussaleh,  Indonesia
Naufal Bachri,  Faculty of Economic and Business, Universitas Malikussaleh,  Indonesia
Fuadi,  Faculty of Economic and Business, Universitas Malikussaleh,  Indonesia
Moh. Syauki,  Faculty of Economic and Business, Universitas Abulyatama,  Indonesia
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378 360 Page 295-306
ANALYSIS OF DETERMINATION OF THE IMPLEMENTATION ACCRUAL-BASED ACCOUNTING STANDARDS IN LHOKSEUMAWE REGENCY
Muhammad Yusra,  Faculty of Economics and Business Malikussaleh University,  Indonesia
Nur Afni Yunita ,  Faculty of Economic and Business Universitas Malikussaleh,  Indonesia
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178 188 Page 307-320
PRICE THE MAIN CONDITION FOR COFFEE EXPORTS AN ANALYSIS WITH GOOD NEWS AND BAD NEWS APPROACHES IN INDONESIA
Khairil Anwar,  Malikussaleh University/Development Economics,  Indonesia
Mariyudi,  Malikussaleh University/Management,  Indonesia
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209 339 Page 321-336
DETERMINATION OF DIVIDEND POLICY OF MANUFACTURING COMPANIES IN INDONESIA
Husaini,  Faculty of Economics and Business, Malikussaleh University, Lhokseumawe,  Indonesia
Marzuki,  Faculty of Economics and Business, Malikussaleh University, Lhokseumawe,  Indonesia
Nurhasanah,  Faculty of Economics and Business, Malikussaleh University, Lhokseumawe,  Indonesia
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247 249 Page 337-346
THE INFLUENCE OF CUSTOMER-CENTRIC STRATEGY TOWARD TOURIST SATISFACTION
Agustinawati,  Faculty of Economics and Business, Universitas Malikussaleh,  Indonesia
Samsidar,  Faculty of Economic and Business, Universitas Malikussaleh,  Indonesia
Halida Bahri,  Faculty of Economic and Business, Universitas Malikussaleh,  Indonesia
Juliana,  Faculty of Economic and Business, Universitas Malikussaleh,  Indonesia
Pendi,  Faculty of Economic and Business, Universitas Malikussaleh,  Indonesia
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305 324 Page 347-354
CORPORATE GOVERNANCE, INSTITUTIONAL OWNERSHIP, FREE CASH FLOW AND INVESTMENT EFFICIENCY: EVIDENCE OF INDONESIAN AGRICULTURE FIRM
Darmawati Muchtar,  Faculty of Economics and Business Universitas Malikussaleh, Aceh Indonesia,  Indonesia
Iswadi Bensaadi,  Faculty of Economics and Business Universitas Malikussaleh, Aceh Indonesia,  Indonesia
Ratna Husein,  Faculty of Economics and Business Universitas Malikussaleh, Aceh Indonesia,  Indonesia
Azhari Abdul Gani,  Managister Scince Management Program, Faculty of Economic and Business Universitas Malikussaleh,  Indonesia
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461 247 Page 355-364
MARKETING CHANNEL OF THE TILAPIA IN HARAU SUB DISTRICT
Regia Indah Kemala Sari,  Politeknik Pertanian Negeri Payakumbuh,  Indonesia
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119 210 Page 365-372
ANALYSIS OF DIFFERENCES IN TRANSFORMATIONAL LEADERSHIP BETWEEN GENERATIONS X AND Y AND THE EFFECT ON POWER PLANT COMPANY PERFORMANCE
Ilma Azam Firman Syatoto,  Universitas Sumatera Utara, Medan, Indonesia,  Indonesia
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243 291 Page 373-380
STRUCTURE, BEHAVIOR, AND MARKET PERFORMANCE ON MARKETING OF PATCHIE OIL IN BUKUT VILLAGE, TERANGUN DISTRICT GAYO LUES DISTRICT
Muhammad Authar ND,  Faculty of Agriculture, Universitas Malikussaleh, Indonesia,  Indonesia
Anwar Puteh,  Faculty of Economics, Universitas Malikussaleh, Indonesia,  Indonesia
Teuku Alfiady,  Prodi Ilmu Administrasi Publik, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Malikussaleh,  Indonesia
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219 222 Page 381-398