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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
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

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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.
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.
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
Peran Surat Berharga Syariah (SBSN) dalam Pertumbuhan Pembangunan Ekonomi Indonesia: The Role of State Sharia Securities (SBSN) in Indonesia's Economic Development Growth Natama Harahap, Dea Novika; Melda, Fikahan; Hasibuan, Abdul Nasser
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 7 No. 2 (2025): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v7i2.492

Abstract

This study employs a qualitative method with a library research approach aimed at analyzing the role of sukuk in promoting national economic growth in Indonesia. The data were obtained from secondary sources such as academic literature, journals, books, and relevant research reports. The analysis was conducted theoretically to derive objective and comprehensive conclusions. The findings reveal that national economic growth can be stimulated through the issuance of Islamic bonds or sukuk, which include State Sukuk (Surat Berharga Syariah Negara/SBSN) and corporate sukuk. The issuance of SBSN has contributed significantly to increasing state revenue and financing strategic projects in various sectors such as energy, telecommunications, transportation, agriculture, manufacturing, and housing. Furthermore, sukuk plays a vital role in expanding the Islamic financial market, diversifying the investor base, providing alternative investment instruments, and optimizing the use of state assets and public funds outside the conventional banking system. Therefore, sukuk serves as a strategic instrument in strengthening the national economy based on Sharia principles.
Konsep Kepatuhan Syariah dalam Pembiayaan Musyarakah pada Bank Syariah berdasarkan Maqashid Syariah: The Concept of Sharia Compliance in Musyarakah Financing in Islamic Banks Based on Maqasid Sharia Pulungan, Putri Hasanah; Hasibuan, Afifah Khairani; Hasibuan, Abdul Nasser
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 7 No. 2 (2025): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v7i2.494

Abstract

Musyarakah financing is one of the main contracts in Islamic banking, based on the principle of capital partnership between banks and customers, with profits and losses shared according to an agreed ratio (nisbah). This product represents the most widely used financing instrument in Indonesian Islamic banking, as reflected in the Indonesian Sharia Financial Development Report published by the Financial Services Authority (OJK), which stated that musyarakah financing accounted for 49.86% of total financing distribution as of December 2024. This study aims to provide a theoretical foundation for sharia compliance in musyarakah financing within Islamic banks, and to enhance understanding of how Islamic banks ensure compliance when channeling financing through this contract. The research employs a descriptive qualitative approach in the form of library research, using theoretical and conceptual analysis. The findings indicate that sharia compliance in musyarakah financing is examined through four approaches: contract (‘aqd), maqashid al-shariah, documentation, and accounting/financial reporting. The contract approach emphasizes that musyarakah transactions must fulfill their essential pillars and conditions, including clarity of capital contribution, profit-sharing ratio, and proportional loss bearing. From the maqashid al-shariah perspective, musyarakah not only safeguards wealth but also ensures the circulation of assets so they are not concentrated in the hands of a few, promotes contractual clarity, and supports economic stability by encouraging productive activities in the real sector. In terms of documentation, the form and substance of musyarakah agreements must comply with Islamic legal principles and be supervised by the Sharia Supervisory Board in their preparation. Meanwhile, accounting and financial reporting must reflect the amount of capital contributed by each party, the mechanism of profit distribution based on the agreed ratio, and the allocation of losses proportionally to the capital. Musyarakah financial statements are required to disclose capital positions, business outcomes, and profit distribution in a transparent manner to avoid practices resembling riba.
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 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