Article Per Year (5 Year)
p-Index From 2021 - 2026
8.427
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) 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

Published : 78 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 78 Documents
Search

 4   5   6   7   8 
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. 
Praktik Pinjaman dalam Hukum Perniagaan Islam: Analisis Kualitatif Kepatuhan Syariah di Sektor Bisnis Modern: Praktik Peminjaman dalam Hukum Komersial Islam: Analisis Kualitatif terhadap Kepatuhan Syariah dalam Sektor Bisnis Modern Rangkuti, Mhd. Royhan; Saputra, Ramadi; 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.v7i2.476

Abstract

This study aims to explore lending and debt practices in Islamic commercial law within Indonesia’s modern business sector, focusing on Micro, Small, and Medium Enterprises (MSMEs) and Islamic financial institutions. The research addresses the ongoing tension between the idealism of Sharia principles emphasizing fairness, transparency, and the prohibition of riba and the pragmatic realities of business financing. A descriptive qualitative approach with a case study design was applied. Data were collected through semi-structured interviews with MSME entrepreneurs and Islamic finance practitioners, supported by limited field observations due to incomplete access to some respondents. The findings reveal that the understanding of Sharia principles among MSME actors remains partial, often limited to the prohibition of interest, while practical lending is still dominated by conventional banks. Although several Islamic financing contracts, such as murabahah and qardul hasan, are applied, administrative fees and procedural complexity remain barriers to full Sharia adoption. Low Islamic financial literacy and limited product innovation also hinder broader engagement with Islamic financing. Nevertheless, participants noted that Sharia-based loans provide spiritual comfort and ethical reassurance compared to interest-bearing credit systems.
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. 
Analysis Of The Behavior Of Using Mobile Banking Services In North Sumatra Students With The Approach: Technology Acceptance Model Hasibuan, Abdul Nasser; Hardana, Ali; Arif, Muhammad; Siregar, Sulaiman Efendi
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 12, No 2 (2024)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v12i2.6503

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 (Structural Equation Model) analysis technique, which will be analyzed using the structural equation modeling tool with the alternative method of partial least square using the SmartPLS software. 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 also 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.Keywords: Usefulness, Ease Of Use, Mobile Banking Usage Behavior
ANALYSIS OF ACCOUNTING TREATMENT OF GOLD PAWN LOANS AT ISLAMIC BANKS IN PADANGSIDIMPUAN Nasser Hasibuan, Abdul; Efendi, Sulaiman; Windari, Windari
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.387

Abstract

Accounting is the art of recording, classifying and summarizing events and transactions of a financial nature in an efficient manner and in the form of units of money, and interpreting the results of the process. Accounting as an information system that identifies, records and communicates economic events of an organization to interested parties. Gold pawning is a financing product on the basis of collateral in the form of gold as an alternative to obtain financing quickly. Gold pawn loans are non-refundable loan facilities with gold guarantees with the obligation to borrow at once or in installments within a certain period of time in accordance with the agreement of the lender and the pawner.
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