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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) 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 Jurnal Simki Economic 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 Mandiri: Jurnal Akuntansi dan Keuangan Innovative: Journal Of Social Science Research 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
Abdul Nasser Hasibuan
Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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Peran Strategis Intellectual Capital dalam Mendorong Kinerja Keuangan Institusi Keuangan Syariah Hasibuan, Abdul Nasser; Windari, Windari
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): Oktober 2024
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v3i3.646

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Intellectual Capital terhadap kinerja keuangan institusi keuangan syariah di Indonesia, dengan studi kasus pada Bank BRI Syariah dan Bank BTPN Syariah yang tergabung dalam Jakarta Islamic Index 70 (JII70). Penelitian menggunakan pendekatan kuantitatif dan kausalitas dengan data sekunder yang dianalisis menggunakan model iB-VAIC untuk mengukur Intellectual Capital dan Return on Assets (ROA) sebagai indikator kinerja keuangan. Analisis dilakukan melalui tahapan statistik deskriptif, uji normalitas, dan model regresi data panel menggunakan EViews 9. Hasil penelitian menunjukkan bahwa Intellectual Capital berpengaruh positif dan signifikan terhadap ROA. Temuan ini memperkuat pandangan bahwa efisiensi dalam pengelolaan modal intelektual, seperti sumber daya manusia, sistem informasi, dan hubungan pelanggan, mampu meningkatkan profitabilitas bank syariah. Penelitian ini sejalan dengan teori Resource-Based View dan Theory of Intellectual Capital yang menekankan peran strategis aset tidak berwujud. Namun, penelitian ini memiliki keterbatasan dalam hal jumlah sampel, variabel yang digunakan, dan periode observasi. Implikasi dari penelitian ini mendorong manajemen dan regulator untuk lebih memperhatikan pengelolaan serta pelaporan modal intelektual dalam meningkatkan daya saing dan kinerja keuangan bank syariah secara berkelanjutan. This study aims to analyze the influence of Intellectual Capital on the financial performance of Islamic financial institutions in Indonesia, using a case study of Bank BRI Syariah and Bank BTPN Syariah, both listed in the Jakarta Islamic Index 70 (JII70). A quantitative and causal approach was applied, utilizing secondary data analyzed through the iB-VAIC model to measure Intellectual Capital and Return on Assets (ROA) as the indicator of financial performance. The analysis involved descriptive statistics, normality testing, and panel data regression using EViews 9. The results show that Intellectual Capital has a positive and significant effect on ROA. These findings reinforce the view that efficiency in managing intellectual resources—such as human capital, information systems, and customer relations—can enhance the profitability of Islamic banks. This research aligns with the Resource-Based View and the Theory of Intellectual Capital, which highlight the strategic role of intangible assets. However, the study has limitations in terms of sample size, the scope of variables, and the short observation period. The implications suggest that both management and regulators should give greater attention to the management and reporting of intellectual capital to sustainably enhance the competitiveness and financial performance of Islamic banks.  
Evaluasi Determinan Kepuasan Jamaah Travel Umroh: Pendekatan SERVQUAL dan Commitment-Trust Theory Nurya Ningsih, Ratna; Hasibuan, Abdul Nasser; Cahyani, Utari Evy
OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah Vol. 5 No. 2 (2024): OIKONOMIKA: Jurnal Kajian Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of service quality and trust on the satisfaction of pilgrims using the services of Cahaya Palas Umrah Travel in Padang Lawas Regency. The research adopts a quantitative approach through a survey technique. The population comprises all pilgrims who have used the services of the travel agency, with 198 respondents selected as the sample using the Slovin formula. The data collection instrument was a questionnaire tested for validity and reliability. Data were analyzed using multiple linear regression with SPSS version 25. The findings indicate that both service quality and trust significantly influence pilgrim satisfaction, both partially and simultaneously. These results highlight the importance of improving service quality and fostering trust in maintaining customer loyalty.
ANALYSIS OF THE EFFECTIVENESS OF GOLD AND SUKUK AS A HEDGE Windi Wahyuni Simanjuntak; Darwis Harahap; Abdul Nasser Hasibuan
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 4 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i4.2452

Abstract

This study aims to analyze and compare the effectiveness of gold and sukuk as hedging instruments. Using historical data for the period 2014-2023, the study was conducted using a quantitative methodology through granger causality test analysis, One way ANOVA, Paired sample t-test. The results of the study show that gold has a higher effectiveness as a hedging instrument, as evidenced by a correlation of 0.72 (compared to sukuk 0.31), beta 1.25 (compared to sukuk 0.45), and Sharpe Ratio 1.85 (compared to sukuk 1.12). In periods of high inflation such as 2014 (8.36%) and 2022 (5.95%), gold showed a faster and more proportional response than sukuk. This study concludes that gold is a more effective hedging instrument than sukuk in the context of the Islamic financial market.
THE EFFECT OF CONTENT CREATOR ENDORSEMENTS ON MSME CONSUMERS' PURCHASING DECISIONS Nurfaisah, Nurfaisah; Hasibuan, Abdul Nasser; Gautama, Budi
JURNAL PROFIT Vol 9, No 1 (2025): Economic And Development
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v9i1.11084

Abstract

In the digital era, marketing strategies have shifted from conventional media to more dynamic and interactive social media. One of the strategies that is growing rapidly is the use of endorsements by content creators to influence consumer purchase decisions. This study aims to find out the extent of the influence of content creator endorsements on purchase decisions on MSME products. This study used a quantitative approach with multiple linear regression method and involved 75 respondents, which were determined based on the Malhotra formula (at least five times the number of indicators). The results showed that endorsements had a positive and significant influence on purchase decisions, with a significance value of 0.000 and a regression coefficient of 0.705. These findings indicate that collaboration with content creators can be an effective and efficient promotional strategy for MSMEs in reaching a wider market through social media.
BIBLIOMETRIC MAPPING OF INFLATION DUE TO THE COVID-19 PANDEMIC IN INDONESIA USING VOSVIEWER Pasaribu, Putri Amelia; Hasibuan, Abdul Nasser; Cahyani, Utari Evy
JURNAL PROFIT Vol 9, No 1 (2025): Economic And Development
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v9i1.11085

Abstract

This study aims to examine the impact of the COVID-19 pandemic on inflation in Indonesia. The pandemic has had a wide and profound effect on various aspects of life, including the economy. Disruptions in supply chains, changes in consumer demand patterns, and government policies are the main factors affecting inflation during the pandemic. Factory closures and social restrictions have led to shortages of goods and raw materials, thus driving up prices. Meanwhile, the increase in demand for staples and medical products has not been offset by an increase in supply, causing a spike in prices. The government's fiscal and monetary stimulus policies have also increased the money supply, potentially driving further inflation. Fluctuations in energy prices during the pandemic have also contributed to the dynamics of inflation in Indonesia. The bibliometric method is used to identify research trends, inflation and covid-19 in Indonesia as well as researcher collaboration on this topic.
The Role of Company Characteristics in the Quality of Financial Reporting in Indonesian Hasibuan, Abdul Nasser
Jurnal Ilmiah Peuradeun Vol. 10 No. 1 (2022): Jurnal Ilmiah Peuradeun
Publisher : SCAD Independent

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26811/peuradeun.v10i1.666

Abstract

This study aimed to explain the role of company characteristics in shaping the quality of financial reporting in Indonesia, either simultaneously or partially, analyzed using Structural Equation Modeling. This study found that simultaneously structural characteristics, monitoring characteristics, and performance characteristics had a significant influence on the quality of financial reporting. While partially the characteristics of the structure and characteristics of monitoring had a significant influence on the quality of financial reporting. Meanwhile, performance characteristics did not influence the quality of financial reporting. It can be concluded that quality financial reporting can form good company characteristics and increase company performance, and can increase market response or market confidence in the current pandemic situation. The paper provides insight for the company to more concentrate on monitoring, structural, and performance to gain a good quality of financial reporting.
IS IMPULSIVE BUYING FOR MUSLIM FASHION PRODUCTS INVARIABLY FOLLOWED BY POST-PURCHASE REGRET? THE ROLE OF S-O-R THEORY Hasibuan, Abdul Nasser; Afandi, Ahmad; Windari
Journal of Islamic Monetary Economics and Finance Vol. 11 No. 3 (2025)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jimf.v11i3.2074

Abstract

The growth of e-commerce has not only expanded the Muslim fashion industry but also fostered impulsive buying among customers. This article analyses the behaviour of Muslim customers using the S-O-R model to detect impulsive buying and subsequently post-purchase regret.  In the analysis, we consider the role of religiosity in the link between the two. We collect data via self-administered questionnaires from 312 Muslim respondents and apply Partial Least Square structural equation modelling (PLS-SEM) to analyse the data using AMOS version 24.0. The results suggest that scarcity cues, fear of missing out, and live commerce have a significant influence on impulsive buying. Additionally, scarcity cues can lead to fear of missing out, based on their positive worth. The impulsive buying also invariably culminates in post-purchase regret. However, religion weakens the link between impulsive buying and post-purchase regret.  Religiosity also reduces post-purchase regret. The results of our study can help authorities in understanding purchasing behavior of Muslims and consequently crafting initiatives to encourage purposeful purchase of fashions by Muslims.
PENGARUH PROGRAM DANA DESA TERHADAP KESEJAHTERAAN MASYARAKAT DENGAN AKUNTABILITAS PENGELOLAAN DANA DESA SEBAGAI VARIABEL MODERATING Nurhajijah, Nurhajijah; Rasyid, Arbanur; Hasibuan, Abdul Nasser
Jurnal Warta Dharmawangsa Vol 19, No 4 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v19i4.7644

Abstract

The Role Of Sharia Banking To Recover Smes During Covid-19 Pandemic Rudiaman, Rudiaman; Nasser Hasibuan, Abdul; Hardana, Ali; Efendi Siregar, Sulaiman
Proceedings of International Conference on Islamic Economic Finance and Social Finance (ISSN: XXXX-XXXX) (ESSN: XXXX-XXXX) Vol. 3 (2022): Proceedings of ICONIC SOF: Proceedings of International Conference on Islamic Economi
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62086/10.62086

Abstract

The purpose study to determine development sharia banking financing for SMEs during covid-19 pandemic. Then to find role sharia banking recover SMEs during covid-19 pandemic. Type research used library research, data source used secondary data, which has published institutions processed researchers and from various pre-existing sources. Data analysis technique used research descriptive qualitative, describing development financing sharia banking and role of sharia banking for recovery SMEs during covid-19 pandemic. Results showed development of financing in sharia banking was distributed SMEs during covid-19 pandemic experienced decrease amount of financing. Largest decline in financing occurred in BPRS financing for SMEs, which experienced decline of 14.88 percent, BUS financing investment SMEs decrease 14.17 percent, and UUS financing decrease 13.47 percent. Role sharia banking recovery SMEs during covid-19 pandemic is increasing portion financing SMEs, assisting them players as partners, sharia banking can provide payment, increasing number financing profit-sharing schemes more appropriate for financing SMEs.
Growth Profit In Islamic Commercial Banks Registered In The Indonesia Financial Services Authority With The Camel Ratio Nasser Hasibuan, Abdul; Hardana, Ali; Windari, Windari; Efendi Siregar, Sulaiman; Harahap, Halimatussadiah
Proceedings of International Conference on Islamic Economic Finance and Social Finance (ISSN: XXXX-XXXX) (ESSN: XXXX-XXXX) Vol. 4 (2023): Proceedings of ICONIC SOF: Proceedings of International Conference on Islamic Economi
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62086/10.62086

Abstract

This study covers all Islamic commercial banks registered with the Financial Services Authority from 2015 to 2018. The population of the study includes all Islamic commercial banks registered with the Financial Services Authority from 2015 to 2018. Factors influenced by the capital suitability ratio, capital suitability ratio, return on assets ratio, and capital suitability ratio. The purposive sampling method was used in the sampling technique. 9 companies were obtained based on predetermined criteria. Secondary data used came from the Financial Services Authority website and each Islamic commercial bank. Panel data logical regression analysis was used. The results showed that Capital proxied by CAR, Management proxied by NPM, and Earnings proxied by ROA had a positive effect on Profit Growth, while Asset Quality proxied by NPF and Liquidity proxied by FDR had no effect on Profit Growth.
Co-Authors Afifah Ramadhani Afnita Siregar, Deni Ahmad Afandi 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 Candra, Revi Damri Batubara Daulay, Nurfia Sintia Deni Afnita Siregar Desy Mayasari Matondang devi yana Dinda Sildiya dulmen dulmen Erliza Ambun Lubis eva indah Fanisah Yuli Yanda fauzan fauzan Ferdy Kurniawan Ferdy Kurniawan Gampito, Gampito gautama, budi H Maydany Pgb , Nurul Harahap, Darwis Harahap, Halimatussadiah hasanah siregar Hasibuan, Afifah Khairani Hasibuan, Lismawati Hotman Pandapotan Idris Saleh ishak ishak Ja'far Nasution Ja'far Nasution Khoirul Fauzi Hasibuan Kurniawan, Ferdy Lubis, Rizki Mulia marahombang rambe mariati mariati 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 Pasaribu, Putri Amelia Pulungan, Novita Sari Pulungan, Putri Hasanah Putri Bunga Meiliana Daulay Rahma, Faiza Nabila 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 Utami, Try Wahyu 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