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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal Ilmiah Peuradeun Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah International Journal of Islamic Economics and Finance (IJIEF) NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Istinbath: Jurnal Hukum dan Ekonomi Islam At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Journal Of Management Science (JMAS) Journal of Islamic Monetary Economics and Finance FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Majalah Ilmiah Warta Dharmawangsa IMARA : Jurnal Riset Ekonomi Islam TADBIR: Jurnal Manajemen Dakwah FDIK IAIN Padangsidimpuan Jurnal Ilmu Perbankan dan Keuangan Syariah Jurnal Ekuilnomi Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) AL-FALAH : Journal of Islamic Economics Bisnis Net : Jurnal Ekonomi dan Bisnis Al-bank: Journal of Islamic Banking and Finance Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal Of Sharia Banking Journal Of Islamic Social Finance Management International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Innovative: Journal Of Social Science Research Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan Imara: Jurnal Riset Ekonomi Islam Jurnal Point Equilibrium Manajemen dan Akuntansi ASNAF International Journal of Islamic Economics (IJIE) Profetik Jurnal Ekonomi Syariah Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman Al-bank: Journal of Islamic Banking and Finance Multidisciplinary Indonesian Center Journal JPS (Jurnal Perbankan Syariah) Proceedings of International Conference on Islamic Economic Finance and Social Finance Research of Economics and Business Jurnal Simki Economic
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Analisis Laba terhadap Kemampuan Membayar Zakat Bank Muamalat Annisa Husna Harahap; Abdul Nasser Hasibuan; Ali Hardana
Journal of Islamic Social Finance Management Vol 2, No 2 (2021): JULI-DESEMBER
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (758.854 KB) | DOI: 10.24952/jisfim.v2i2.5017

Abstract

ABSTRACTZakat is one of the social activities carried out by Bank Muamalat and which must be paid when it reaches the nisab. Calculation of zakat funds issued 2.5% of profit before tax. Based on data obtained from Bank Muamalat, the percentage of Profit and Zakat fluctuated in 2013-2020, but the increase in the percentage that occurred in profit was not always followed by an increase in zakat. This study aims to determine whether profit has an effect on the ability to pay zakat in Bank Muamalat. This research is a quantitative research with data processing using SPSS version 23 computer program. The results of this study explain that profit has an effect on the ability to pay zakat in Bank Muamalat. Keywords : Profit, Zakat, Muamalat Bank  ABSTRAK Zakat merupakan salah satu kegiatan sosial yang diemban Bank Muamalat dan yang wajib dibayar apabila sudah mencapai nisab. Perhitungan dana zakat yang dikeluarkan 2,5% dari laba sebelum pajak. Berdasarkan data yang diperoleh dari Bank Muamalat persentase Laba dan Zakat mengalami fluktuasi pada tahun 2013-2020, namun kenaikan persentase yang terjadi pada laba tidak selalu diikuti dengan kenaikan zakat. Penelitian ini bertujuan untuk mengetahui apakah laba berpengaruh terhadap kemampuan membayar zakat Bank Muamalat.  Penelitian ini adalah penelitian kuantitatif dengan proses pengolahan data menggunakan program komputer SPSS versi 23. Hasil penelitian ini menjelaskan bahwa laba berpengaruh terhadap kemampuan membayar zakat Bank Muamalat. Kata Kunci: Laba, Zakat, Bank Muamalat                               
COMPARATIVE ANALYSIS OF ISLAMIC BANKING FINANCIAL PERFORMANCE BEFORE AND DURING THE COVID 19 PERIOD IN INDONESIA Nofinawati N; Abdul Nasser Hasibuan; Dinda Sildiya; Ferdy Kurniawan
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 7, No 2 (2021): DESEMBER 2021
Publisher : Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v7i2.4366

Abstract

Purpose: This research has objective to compare the Islamic banking financial performane between before and during the Covid 19 period and to specify the variables that determine financial performance such as CAR, NPF, FDR, and Net Profit.Research Methodology: Data analysis tools in this research used quantitative descriptive analysis which takes its data from the www.ojk.go.id at Islamic banking statistic, 6 month before covid 19 and 6 month during the covid 19 period. The data management by using quantitative descriptive study which means to analysis and describe a situation or phenomenon.Findings: the conclusion of this reseach is the existence of some differences in the magnitude of the ratios of Islamic banking financial performance before and during the covid 19 period in Indonesia.Originality: The result of this research is useful for improving Islamic banking performance in Indonesia.
Analysis Of The Behavior Of Using Mobile Banking Services For Students Abdul Nasser Hasibuan; Muhammad Arif; Nurhalimah Lubis; Putri Bunga Meiliana Daulay
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 10, No 2 (2022)
Publisher : Institut Agama Islam Negeri Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v10i2.6522

Abstract

Abstrak Penelitian ini bertujuan untuk menjelaskan analisis perilaku penggunaan layanan mobile banking pada mahasiswa se-Sumatera Utara dengan pedekatan : technology acceptance model baik secara simultan maupun parsial. Sampel yang digunakan sebanyak 450 responden mahasiswa dengan teknik pengambilan sampel mengunakan teknik  proportioate stratified random sampling dengan melakukan uji hubungan dengan teknik  analisis SEM (Structural Equation Model), yang akan dianalisis menggunakan alat bantu  structural equation modeling dengan metode alternatif partial least square menggunakan software SmartPLS. Penelitian ini menemukan bahwa secara simultan persepsi manfaat dan persepsi kemudahan pengguna memiliki pengaruh terhadap prilaku penggunaan layanan mobile banking pada mahasiswa di Sumatera Utara. Sedangkan secara parsial persepsi manfaat dan persepsi kemudahan pengguna juga memiliki pengaruh terhadap prilaku penggunaan layanan mobile banking pada mahasiswa di Sumatera Utara. Serta persepsi manfaat lebih dominan dibandingkan persepsi kemudahan pengguna di dalam penggunaan layanan mobile banking pada mahasiswa di Sumatera Utara. Abstract This study aims to explain the behavioral analysis of the use of mobile banking services to students in North Sumatra with the approach: technology acceptance models, either simultaneously or partially. The sample used is 450 student respondents with the sampling technique using the proportional stratified random sampling technique by conducting a relationship test with the SEM analysis technique, with the alternative method of partial least square using the SmartPLS. This study found that simultaneously the perceived usefulness and perceived ease of users have an influence on the behavior of using mobile banking services among students in North Sumatra. Meanwhile, partially, the perceived usefulness and perceived ease of users have an influence on the behavior of using mobile banking services among students in North Sumatra. As well as the perception of benefits is more dominant than the perceived ease of users in using mobile banking services for students in North Sumatra. 
Financial performance analysis using value for money concept Abdul Nasser Hasibuan
Junal Ilmu Manajemen Vol 6 No 1 (2023): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i1.180

Abstract

The purpose of this study was conducted to find out how the financial performance of the North Padang Lawas Regency Social Service in social empowerment programs and handling the poor, social protection and security programs, and social rehabilitation programs is measured from the level of the economy, efficiency, and effectiveness. This research uses the descriptive quantitative method. Researchers use secondary data in the form of financial reports and primary data by distributing questionnaires. Data collection techniques are interviews, documentation, and questionnaires. The data is then analyzed using a value for money which consists of three elements, namely economy, efficiency, and effectiveness. The sampling technique used incidental sampling with a total sample of 105 respondents, then tested for validity and reliability to measure the reliability of the data. The results of this study indicate that the measurement of financial performance using the concept of value for money in social empowerment programs and handling the poor is included in the category of economical and efficient, but not yet classified as effective. Then the social protection and security program is included in the economical and efficient category, but not yet classified as effective. Whereas the social rehabilitation program is included in the economic category, it is not yet classified as efficient and not yet effective in achieving the target.
Peran Intellectual Capital Dalam Kinerja Keuangan Syariah Abdul Nasser Hasibuan; Windari Windari
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 1 (2023): Oktober 2022-Mei 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i1.14937

Abstract

The results of this study aim to determine the Role of Intellectual Capital in Islamic Financial Performance. Simple research method The data source used is secondary data taken from the sites www.ojk.co.id and www.bankbrisyariah.co.id and www.bankbtpn syariah.co. identifier. The samples used were 48 samples. The analysis technique used was descriptive test, normality test, panel data analysis method, hypothesis testing namely t test, determination test (R2), and simple regression, then the data were analyzed using version 9 review. Based on the results of partial hypothesis testing (t test ) shows that iB-VAIC has a positive effect on Return On Assets with the level of influence tcount ttable, while the test of the coefficient of determination (R2) shows iB-VAIC has a positive effect on Return On Assets with an influence level of 82.55%. 45% is explained by other variables not discussed in this study.
Analysis of Customer Interest in Using the Digital Sharia Pawnshop Application in Terms of Technology Acceptance Model in Sharia Pawnshop Alaman Bolak Hotman Pandapotan; Arbanur Rasyid; Abdul Nasser Hasibuan
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 2 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i2.18364

Abstract

This research is motivated by a phenomenon where Pegadaian Syariah CPS Alaman Bolak customers are still not interested in using the PSD application, besides that a sense of trust that is more dominant when transacting directly to Pegadaian outlets than using the PSD application is also the cause of the few application users and there are still many who do not know the use of the PSD application. The purpose of this study is to determine how the effect between convenience, usefulness and trust on customer interest in using the PSD application is moderated by knowledge. This research is a quantitative study with a sample size of 157 samples. The data collection instrument was carried out by conducting structured interviews with each respondent by providing a questionnaire to fill in. Data analysis uses outer model, inner model and hypothesis testing for each variable studied. Based on the results of the study, it is known that there is an influence between the ease of using the PSD application on customer interest. There is no influence between the usefulness of using the PSD application on customer interest. There is an influence between trust using the PSD application on customer interest. There is no influence between the usefulness of using the PSD application on customer interest. There is moderation of knowledge on the effect of ease of using the PSD application with customer interest. There is no moderation of knowledge on the effect of the usefulness of using the PSD application with customer interest. There is no moderation of knowledge on the effect of trust in using the PSD application with customer interest in Sharia Pownshop Alaman Bolak Branch.
Pengaruh Ukuran Perusahaan, Profitabilitas Dan Komite Audit Terhadap Pengungkapan Islamic Social Reporting Khoirul Fauzi Hasibuan; Abdul Nasser Hasibuan; Sry Lestari Mendrofa
Innovative: Journal Of Social Science Research Vol. 3 No. 3 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i3.2464

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Ukuran Perusahaan, Profitabilitas dan Komite Audit Terhadap Pengungkapan Islamic Social Reporting (ISR) Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index (Jii) Periode Tahun 2015-2019. Islamic Social Reporting (ISR) merupakan tolok ukur pelaporan kinerja sosial berbasis Islami pada perusahaan-perusahaan. Namun demikian, perkembangan ISR saat ini belum berkembang pesat di Indonesia karena belum ada regulasi yang mengatur standar pelaporan tanggung jawab sosial secara syariah. Dalam penelitian ini, penilaian tingkat pengungkapan ISR dilakukan pada perusahaan yang masuk dalam Jakarta Islamic Index (JII). Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai faktor-faktor yang mempengaruhi pengungkapan Islamic Social Reporting (ISR). Faktor-faktor yang digunakan antara lain ukuran perusahaan, profitabilitas, dan Komite Audit. Data yang digunakan dalam penelitian ini adalah laporan tahunan perusahaan yang terdaftar di JII dari tahun 2015 hingga 2019, terpilih sebanyak 15 dari 45 perusahaan. Metode yang digunakan dalam penelitian ini adalah regresi data panel, hasil penelitian menunjukkan Variabel Ukuran Perusahaan, Profitabilitas, dan Komite Audit secara bersama-sama berpengaruh positif dan signifikan terhadap Islamic social reporting (ISR) pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index (JII) Periode Tahun 2015-2019, sedangkan Secara parsial tidak terdapat pengaruh antara Ukuran Perusahaan, Profitabilitas dan komite audit terhadap Islamic social reporting (ISR).
Analisis Strategi Dalam Menangani Pembiayaan Murabahah Bermasalah Pada PT. Bank Sumut Kantor Cabang Syariah Medan Anisa Sihombing; Abdul Nasser Hasibuan; Ridho Am Agusming
Innovative: Journal Of Social Science Research Vol. 3 No. 3 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i3.2848

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi pembiayaan Murabahah dan strategi yang diterapkan oleh Bank Syariah PT Bank Sumut Medan Cabang Medan. Dalam penelitian ini peneliti menggunakan metode penelitian kualitatif. Teknologi pengumpulan dan analisis data dalam penelitian ini adalah metode deskriptif, yaitu metode yang digunakan untuk mengumpulkan data, mengelompokkan data, dan menganalisis data agar proses pembiayaan murabahah dapat dipahami dengan jelas. Data yang akan dianalisis dalam penelitian ini merupakan sumber data sekunder yang diperoleh langsung dari PT Bank Sumut Syariah Cabang Medan melalui penelitian lapangan (field research). Berdasarkan hasil penelitian yang diperoleh, terdapat dua faktor yang mempengaruhi pembiayaan murabahah pada PT Bank Sumut Medan Cabang Syariah, yaitu faktor internal dan faktor eksternal. Faktor internal yang menyebabkan masalah pembiayaan Murabahah antara lain: cacat dalam kebijakan pembelian dan penjualan, cacat dalam pengawasan biaya dan pengeluaran, keputusan kebijakan yang tidak tepat atas piutang, penempatan aset tetap yang berlebihan, dan modal yang tidak mencukupi di bank. Sementara itu, faktor eksternal yang menyebabkan kesulitan pembiayaan Mullah antara lain: aktivitas ekonomi menurun, debitur menggunakan persaingan perbankan yang tidak sehat, kegagalan usaha debitur mungkin sensitif terhadap pengaruh eksternal karena sifat usaha debitur, debitur mengalami bencana, dan bencana. dapat terjadi pada Badan Debitur. Selain kedua faktor permasalahan tersebut, strategi yang ditempuh oleh PT Bank Sumut Medan Syariah Cabang Bank untuk menangani pembiayaan murabahab bermasalah adalah dengan pendekatan yang ramah keluarga, mengeluarkan peringatan dan memberikan keringanan pembayaran dengan memberikan angsuran yang sesuai.
STRATEGI PEMASARAN PRODUK FUNDING DI PT.BANK PEMBIAYAAN RAKYAT SYARIAH PADANGSIDIMPUAN Abdul Nasser Hasibuan
Imara: JURNAL RISET EKONOMI ISLAM Vol 2, No 1 (2018): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v2i1.1032

Abstract

Penulisan jurnal ini dimaksudkan untuk  menggambarkan secara sistematis  mengenai fakta yang berhubungan dengan strategi dan implementasi pemasaran produk funding di  PT. Bank Pembiayaan Rakyat Syariah Padangsidimpuan. Analisis data dilakukan dengan menelaah seluruh data yang tersedia dari sumber data, sebagai hasil diperoleh strategi pemasaran dengan memberikan souvenir kepada nasabah, perencanaan  untuk menerbitkan produk baru meningkatkan promosi,  dan meningkatkan frekuensi kunjungan kepada calon nasabah dengan menawarkan produk serta memberikan keyakinan calon nasabah. Serta  implementasi strategi pemasaran yaitu promosi secara berkelanjutan dengan jangka waktu yang relatif singkat juga memberikan  layanan fasilitas jemput bola  untuk nasabah tabungan maupun nasabah pembiayaan.
THE EFFECT OF BANKING ZAKAT AND CORPORATE SOCIAL RESPONSIBILITY ON THE PROFITABILITY RATIO OF SHARIA COMMERCIAL BANKS IN INDONESIA Windari Windari; Abdul Nasser Hasibuan
Imara: JURNAL RISET EKONOMI ISLAM Vol 5, No 1 (2021): IMARA: JURNAL RISET EKONOMI ISLAM
Publisher : IAIN Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/imara.v5i1.2789

Abstract

This research is supported by not fit the theory to fact. Based on data obtained from syariahcommercial banks in indonesia as much as the percentage of the charity bank 9, banking corporate socialresponsibility and return on assets in fluctuation, but the increase that happened to the charity banking andcorporate social responsibility is not always followed by increase return on assets. The study aimed to identifythe charity banking and corporate social responsibility to the ratio of profitability syariah commercial banksin indonesia 2013-2018 good on this fact and simultaneously. This research is quantitative research, the dataderived from secondary data with the data format + cross-section 2013-2018 years time series. Data analysistechniques in a regression panel estimate data, with the t and the f. as using software analyzed eviews 9. Theresult showed on this fact charity banks significant impact on return on assets syariah commercial banksin indonesia, corporate social responsibility on this fact no significant impact on return on assets syariahcommercial banks in indonesia. Simultaneous meanwhile zakat banking and corporate social responsibilityhaving significant influence to return on assets syariah commercial bank in indonesia the R2 of 0.633020 or63.30 percent and 36.70 percent affected by other variables that not discussed in this study.
Co-Authors Afifah Ramadhani Afnita Siregar, Deni Ahmad Afandi Ahmad Fahruzi Harahap Ahmad Wardana Ali Hardana Ananda Anugrah Nasution Anisa Sihombing Annida Karima Sovia Annisa Husna Harahap Arbanur Rasyid Arti Damisa Azim, Nik Mohd Azwar Hamid berlin berlin Budi Gautama Candra, Revi Dalimunthe, Razi Azwar Syahbudin Dalimuth, Halimahtus Sakdiah Damri Batubara Daulay, Nurfia Sintia Deni Afnita Siregar Desy Mayasari Matondang devi yana Dinda Sildiya dulmen dulmen Efendi Harahap, Ahmad Erliza Ambun Lubis eva indah Evi Cahyani, Utary Fanisah Yuli Yanda fauzan fauzan Ferdy Kurniawan Ferdy Kurniawan Gampito, Gampito gautama, budi H Maydany Pgb , Nurul Harahap, Darwis Harahap, Halimatussadiah Hasanah Pulungan, Putri hasanah siregar Hasibuan, Afifah Khairani Hasibuan, Lismawati Hotman Pandapotan Idris Saleh ishak ishak Izzah, Nizmah Rosyidatul Ja'far Nasution Ja'far Nasution Khoirul Fauzi Hasibuan Kurniawan, Ferdy Lismawati Hasibuan Lubis, Rizki Mulia Manullang, Sri Masyuli marahombang rambe mariati mariati Masyuli Manullang, Sri Mayasari Matondang , Desy Melda, Fikahan Muhammad Arif Muhammad Arif Muhammad Nur Tanjung muhammad wandisyah Murroh, Adanan Nasirin, Wanda Khairun Nasution, Ananda Anugrah Natama Harahap, Dea Novika Nofinawati N Nofinawati Nofinawati Nofinawati Nofinawati Nurfaisah Nurfaisah Nurhajijah, Nurhajijah Nurhalimah Lubis Nurhayati Nurhayati Nurul H Maydany Pgb Nurya Ningsih, Ratna Pasaribu, Mahmud Pulungan, Novita Sari Pulungan, Putri Hasanah Putri Amelia Pasaribu Putri Bunga Meiliana Daulay Rahma, Faiza Nabila Rahmadani Rahmadani rahmat annam Rangkuti, Mhd. Royhan Ridho Am Agusming ridwan muhammad rosdiyah rosdiyah Rudiaman, Rudiaman Saputra, Ramadi Sarmiana Batubara Simamora, Anny May Saroh Siregar, Fatahuddin Aziz Sry Lestari Mendrofa Sulaiman Efendi Siregar Toib, Ahmad Try Wahyu Utami ulfikar, Muhammad Utami, Try Wahyu Utari Evy Cahyani Utari Evy Cahyani Utari Evy Cahyani Windari Windari Windari Windari Windari Windari, Windari Windari, Windari Windi Wahyuni Simanjuntak Wiwik Susanti Sitompul Wiwik Susanti Sitompul Yuli Hanggarani Zulaika Matondang Zulaika Matondang