Article Per Year (5 Year)
p-Index From 2021 - 2026
9.241
P-Index
This Author published in this journals
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) 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) Mandiri: Jurnal Akuntansi dan Keuangan 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 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
Abdul Nasser Hasibuan
Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering 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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

Published : 79 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 79 Documents
Search

 4   5   6   7   8 
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.
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.
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.
Islamic Finance : Vosviewer Bibliometric Study and Literature Review Nasser Hasibuan, Abdul; Mayasari Matondang , Desy; H Maydany Pgb , Nurul; Afnita Siregar, Deni; Hardana, Ali
Proceedings of International Conference on Islamic Economic Finance and Social Finance (ISSN: XXXX-XXXX) (ESSN: XXXX-XXXX) Vol. 5 (2024): 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 reviews research on the theme of Islamic Finance in leading journals. This study uses bibliometric analysis of 186 selected articles related to Islamic Finance published by national and international journals derived from the Dimension database. The entire sample of journal publications has been published in ten years from 2015 to 2024. Based on Author, the research results are dominated by United States and Malaysia, followed by Turkey. Then data processing through analysis using the VosViewer application which aims to determine the bibliometric map of Islamic Finance research development in the world. Furthermore, based on bibliometric keyword mapping, there are 3 clusters that can become research paths with topics related to Islamic Finance. Furthermore, the emergence of Islamic Finance is expected to be able to answer and respond so that the economic traffic of the Islamic community in Indonesia (which the people in Indonesia are Muslims) brings benefits for economic improvement and equitable distribution of people's welfare
Dynamic Information Transparency and Timeliness of Financial Reporting: Opportunistic Theory Lubis, Rizki Mulia; Siregar, Fatahuddin Aziz; Hasibuan, Abdul Nasser; Nasirin, Wanda Khairun; Daulay, Nurfia Sintia
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.10167

Abstract

The delay in financial reporting among Sharia-listed manufacturing companies poses a challenge in leveraging dynamic information transparency to influence timely financial reporting, aligning with Opportunistic Theory. This study aims to analyze financial aspects and corporate governance's impact on reporting timeliness, with tax avoidance as a mediator. Employing Purposive Sampling with 111 manufacturing firms, the SEM-PLS formative model reveals ROA, ROE, DAR, DER, independent board, and audit committee individually affect reporting timeliness. Additionally, tax avoidance significantly mediates the relationship between financial ratios, governance, and reporting punctuality. This suggests the crucial role of tax management in steering corporate decisions and highlights implications for sustainable tax policies, minimizing adverse impacts on financial reporting integrity. 
Analisis Dampak Zakat Terhadap Kesejahteraan Mustahik BAZNAS Tapanuli Selatan Simamora, Anny May Saroh; Hasibuan, Abdul Nasser; Murroh, Adanan
Journal of Islamic Social Finance Management Vol 4, No 1 (2023): JANUARI-JUNI 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jisfim.v4i1.8235

Abstract

Abstrak Pendistribusian Zakat konsumtif dan zakat produktif merupakan salah satu usaha dalam meningkatkan kesejahteraan mustahik oleh BAZNAS Kabupaten Tapanuli Selatan. Permasalahan yang akan dicari jawabannya dalam penelitian ini adalah bagaimana dampak zakat terhadap kesejahteraan mustahik. Penelitian ini merupakan penelitian kualitatif dengan menggunakan metode deskriptif. Sumber data yang digunakan data primer dan sekunder. Teknik pengumpulan data melalui wawancara, dokumentasi, dan tinjauan kepustakaan. Teknik pengolahan dan analisis data yang digunakan adalah reduksi data, penyajian data dan kesimpulan. Hasil penelitian menunjukkan bahwa pendistribusian zakat yang dilakukan BAZNAS Kabupaten Tapanuli Selatan belum mampu menyejahterakan mustahik Kabupaten Tapanuli Selatan. Pendistribusian zakat baik secara konsumtif maupun produktif belum mampu mengubah posisi seorang mustahik menjadi muzaki. Dampak zakat konsumtif hanya bisa memenuhi kebutuhan sementara mustahik.  Sedangkan untuk zakat produktif, pendistribusian zakat secara produktif juga belum bisa membantu meningkatkan perekonomian seorang mustahik.Kata Kunci: Zakat Konsumtif, Zakat Produktif, Mustahik                       AbstractThe distribution of consumptive and productive zakat is one of the efforts to improve the welfare of mustahik by BAZNAS of South Tapanuli Regency. The problem to be answered in this research is how the impact of zakat on the welfare of mustahik. This research is a qualitative research using descriptive method. Source of data used primary and secondary data. Data collection techniques through interviews, documentation, and literature review. Data processing and analysis techniques used are data reduction, data presentation and conclusions. The results of the study show that the distribution of zakat by BAZNAS of South Tapanuli Regency has not been able to prosper the mustahik of South Tapanuli Regency. The distribution of zakat both consumptively and productively has not been able to change the position of a mustahik to become a muzaki. The impact of consumptive zakat can only meet the temporary needs of mustahik. As for productive zakat, the productive distribution of zakat has not been able to help improve the economy of a mustahik.Keywords: Consumptive Zakat, Productive Zakat, Mustahik
The merger of three state owned shariah bank in Padangsidimpuan Kurniawan, Ferdy; Hasibuan, Abdul Nasser; Nasution, Ananda Anugrah
ASNAF : Journal of Economic Welfare, Philantrophy, Zakat and Waqf Vol 2, No 2 (2023)
Publisher : Prodi Manajemen Zakat dan Wakaf, Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/asnaf.v2i2.5745

Abstract

Abstract Purpose - The objective of this study is to identify the positive and negative impacts of the merger of Islamic banks on the community or customers and employees of Islamic banks in Kota Padangsidimpuan. Method - To address this issue, this study employed a qualitative descriptive method. Data collection for this study used the interview technique. This study involved 15 informants from the local community and 5 informants of bank employees. Results - The merger of Islamic banks in Kota Padangsidimpuan brought both advantages and challenges for the community and bank employees. On the bright side, the merger expanded the reach of Islamic banking services, which projected there are more people could now access essential financial products and services like savings accounts, loans, and investments. This potentially boosted financial inclusion and economic activity in the city. The merger also enhanced job security for employees, by becoming part of a larger, state-owned enterprise like Bank Syariah Indonesia (BSI), the employees gained stability and potential career advancement opportunities. However, there were also some shortcomings, the merger led to the limited access to physical banking infrastructure: The lack of new ATMs and branch offices following the merger might have inconvenienced some customers, especially those in remote areas. In addition, it adjusted the period for employees, which adapting to new systems and regulations after the merger could have been challenging for some employees, requiring additional training and support. Overall, the merger's impact was mixed. While it provided broader access to Islamic banking and job security for employees, it also highlighted the need for further expansion of physical banking infrastructure and support for employees during transitions. Addressing these challenges could help maximize the positive outcomes of the merger for the community and bank employees in Kota Padangsidimpuan. Limitation – The generalizability of the findings may be limited due to the study's focus on a single merged Islamic bank in one city. Practical Implicative - The consolidation of three Islamic banks marks a significant step in enhancing Sharia-compliant financial services. This merger has the potential to benefit both the community and the national economy. By uniting resources and expertise, the new entity offer a wider range of Sharia-approved products and services, catering to the specific needs of the community while also contributing to broader societal well-being and economic development.
Dynamic Information Transparency and Timeliness of Financial Reporting: Opportunistic Theory Lubis, Rizki Mulia; Siregar, Fatahuddin Aziz; Hasibuan, Abdul Nasser; Nasirin, Wanda Khairun; Daulay, Nurfia Sintia
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.10167

Abstract

The delay in financial reporting among Sharia-listed manufacturing companies poses a challenge in leveraging dynamic information transparency to influence timely financial reporting, aligning with Opportunistic Theory. This study aims to analyze financial aspects and corporate governance's impact on reporting timeliness, with tax avoidance as a mediator. Employing Purposive Sampling with 111 manufacturing firms, the SEM-PLS formative model reveals ROA, ROE, DAR, DER, independent board, and audit committee individually affect reporting timeliness. Additionally, tax avoidance significantly mediates the relationship between financial ratios, governance, and reporting punctuality. This suggests the crucial role of tax management in steering corporate decisions and highlights implications for sustainable tax policies, minimizing adverse impacts on financial reporting integrity. 
Co-Authors Afifah Ramadhani Afnita Siregar, Deni Ahmad Afandi Ahmad Efendi Harahap Ahmad Fahruzi Harahap Ahmad Wardana Alfi Zikri Husain 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 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 Halimahtus Sakdiah Dalimuth Harahap, Darwis Harahap, Halimatussadiah Hasanah Pulungan, Putri hasanah siregar Hotman Pandapotan Idris Saleh ishak ishak Ja'far Nasution Ja'far Nasution Khoirul Fauzi Hasibuan Kurniawan, Ferdy Lubis, Rizki Mulia marahombang rambe mariati mariati Masyuli Manullang, Sri Mayasari Matondang , Desy Muhammad Arif Muhammad Arif Muhammad Nur Tanjung Muhammad ulfikar muhammad wandisyah Murroh, Adanan Nasirin, Wanda Khairun Nasution, Ananda Anugrah Nizmah Rosyidatul Izzah Nofinawati N Nofinawati Nofinawati Nurfaisah Nurfaisah Nurhajijah, Nurhajijah Nurhalimah Lubis Nurhayati Nurhayati Nurul H Maydany Pgb Nurya Ningsih, Ratna Pasaribu, Mahmud Pulungan, Novita Sari Putri Amelia Pasaribu Putri Bunga Meiliana Daulay Rahma, Faiza Nabila Rahmadani Rahmadani rahmat annam Razi Azwar Syahbudin Dalimunthe Ridho Am Agusming ridwan muhammad rosdiyah rosdiyah Rosnani Siregar Rudiaman, Rudiaman Sarmiana Batubara Simamora, Anny May Saroh Siregar, Fatahuddin Aziz Sri Masyuli Manullang Sry Lestari Mendrofa Sulaiman Efendi Sulaiman Efendi Siregar Toib, Ahmad Try Wahyu Utami Utari Evy Cahyani Utari Evy Cahyani Utari Evy Cahyani Utary Evi Cahyani Windari Windari Windari Windari Windari, Windari Windari, Windari Windi Wahyuni Simanjuntak Wiwik Susanti Sitompul Wiwik Susanti Sitompul Yuli Hanggarani Zulaika Matondang