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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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Determinants Of Murabaha Margin Income Of Islamic Commercial Banks In Indonesia Hasibuan, Abdul Nasser; Hardana, Ali
JPS (Jurnal Perbankan Syariah) Vol 5 No 1 (2024): JPS (Jurnal Perbankan Syariah) - April
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v5i1.1773

Abstract

This research aims to analyze and show the influence of overhead costs, risk costs and Wadiah savings on Murabaha margin income at Islamic commercial banks (ICB) in Indonesia. This research method uses a quantitative approach, and the data used is secondary data. The population of this study was ICB for 2020-2023. The sampling technique used purposive sampling to obtain a sample of 8 ICB with 32 observation data. Data collection techniques in this research used documentation and a literature study. The data analysis technique uses multiple linear regression. The results of this research indicate that overhead costs have a positive effect on Murabaha's margin income. Risk costs do not affect Murabaha's margin income. Wadiah's savings have a positive effect on Murabaha's margin income. The results of this research can complement existing theories and become a reference for future research. Then, it can become a reference for ICB in increasing the amount of Murabaha's margin income through increasing overhead costs and Wadiah savings, as well as reducing risk costs collected from the community.
Pengaruh Persepsi Kegunaan dan Persepsi Kemudahan Terhadap Loyalitas Dengan Kepuasan Sebagai Variabel Intervening dalam Menggunakan BSI Mobile Pasaribu, Mahmud; Hasibuan, Abdul Nasser; Cahyani, Utari Evy
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 1 (2024): JIEI : Vol.10, No.1, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i1.12371

Abstract

The purpose of this study was to determine how the perceived usefulness and convenience affect customer loyalty either directly or through customer satisfaction. The discussion of this research is related to the TAM (technology acceptance model) analysis, where researchers can find out what things are phenomena in BSI Kc customers. Padangsidimpuan customers in using the BSI Mobile application. This research is quantitative research. The sample of this study was 371 samples. The data collection instrument used a closed questionnaire to BSI Kc customers. Padangsidimpuan customers who use the BSI Mobile application. Data analysis using inner model, outer model, and intervening hypothesis testing. Based on the results of the study, it is known that customer satisfaction can explain customer loyalty by 0.363 or 36.3 percent, while 63.7 percent is influenced by other variables outside of this study. The loyalty has an R2 value of 0.368 or 36.8 percent, while 63.2 percent is influenced by other variables in this study. Then there is an influence between the usefulness and ease of using the BSI Mobile application on customer satisfaction. There is an influence between the usefulness and ease of using the BSI Mobile application on customer loyalty. There is no influence between customer satisfaction using the BSI Mobile application on customer loyalty. Customer satisfaction does not mediate the usefulness and ease of using the BSI Mobile application on customer loyalty at BSI Kc. Padangsidimpuan.
GENDER AND FINANCIAL REWARDS: ACCOUNTING STUDENTS' INTEREST IN A CAREER AS A PUBLIC ACCOUNTANT Hasibuan, Abdul Nasser; Azim, Nik Mohd; Hardana, Ali; Nasution, Ananda Anugrah
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 7 No 1 (2024): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v7i1.8044

Abstract

The choice of operators that can be taken as someone who has an accounting education background, namely public accountants, government accountants, corporate accountants, and educator accountants. The difference in career choices is where accountants work. Public Accountants are independent accountants who work for the public interest. This research is empirical research with a quantitative approach that involves the use of statistical analysis. The study used primary data, the research sample consisted of 160 accounting students from 1 PTN and 3 PTS. The tool used in the research was logistic regression with SPSS software version 16. Research explains gender influences the intention of accounting students in for a career as a Public Accountant. However, consideration of financial rewards and the job market has not been able to provide empirical evidence of interest in accounting students for a career as a Public Accountant.
Analysis of the CAMEL Ratio in Predicting Bankruptcy Using the Altman Z-Score Approach: Evidence from Islamic Commercial Banks in Indonesia (2010–2021) Erliza Ambun Lubis; Darwis Harahap; Abdul Nasser Hasibuan
ROE: Research of Economics and Business Vol. 1 No. 2 (2025): (October) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v1i2.81

Abstract

This study aims to analyze the CAMEL ratio (Capital, Asset, Management, Earning, and Liquidity) in predicting bankruptcy in Sharia Commercial Banks using the Altman Z-Score approach. The CAMEL components analyzed include the Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Return on Assets (ROA), Financing to Deposit Ratio (FDR), and Operating Costs to Operating Income (BOPO). The study uses quantitative descriptive methods with panel data regression and the Granger causality test, based on quarterly financial reports from 2010 to 2021 obtained from OJK and Bank Indonesia publications. The findings reveal that under the Fixed Effect Model (FEM), ROA and CAR significantly influence the Altman Z-Score, while FDR, NPF, and BOPO show no significant impact. The Granger causality results indicate that CAR, FDR, BOPO, and ROA maintain healthy performance ratios, implying that the overall Sharia banking system remains financially sound, although certain components reflect potential early warnings of financial distress. These results highlight the importance of consistent monitoring through the CAMEL framework and Altman Z-Score to anticipate systemic banking risks.  
Penggunaan E-wallet pada Generasi Milenial dengan Pendekatan UTAUT pada Mahasiswa Perbankan Syariah UIN Mahmud Yunus Batusangkar Gampito, Gampito; Rahma, Faiza Nabila; Candra, Revi; Hasibuan, Abdul Nasser
Al-bank: Journal of Islamic Banking and Finance Vol 5 No 1 (2025): January - June 2025
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/ab.v5i1.13300

Abstract

The purpose of this study was to analyze the interest in using E-walet among UIN Mahmud Yunus Batusangkar students using the Unified Theory Of Acceptance Use Of Technology (UTAUT) approach. The research method used is descriptive quantitative. The study population was 357 students of the Sharia Banking study program with a sample of 78 people calculated using the slovin formula. Data collection techniques using questionnaires. The data analysis technique uses multiple linear regression. The results showed that performance expectancy, social influence, and facilitating conditions partially influenced the interest in using e-wallets for students of the Islamic Banking Study Program, UIN Mahmud Yunus Batusangkar. While effort expectancy has no effect on interest in using e-wallets.  Simultaneously performance expectancy, effort expectancy, social influence, and facilitating conditions affect the interest in using e-wallets among students. The contribution of performance expectancy, effort expectancy, social influence, and facilitating conditions variables to influence interest is 68.3%.
Pembelian Sistem Cash On Delivery Dalam Perspektif Islam (Analisis Nilai Nilai Dakwah Islam) Toib, Ahmad; Hasibuan, Abdul Nasser
Tadbir: Jurnal Manajemen Dakwah FDIK IAIN Padangsidimpuan Vol 7, No 2 (2025): TADBIR: JURNAL MANAJEMEN DAKWAH FDIK IAIN PADANGSIDIMPUAN
Publisher : FDIK IAIN Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tadbir.v7i2.17818

Abstract

Sistem pembayaran Cash on Delivery (COD) telah menjadi metode populer dalam perdagangan elektronik (e-commerce), khususnya di negara mayoritas Muslim seperti Indonesia. Sistem ini memberikan kemudahan serta keamanan bagi konsumen, sekaligus mendorong aktivitas ekonomi yang sejalan dengan prinsip-prinsip dakwah Islam seperti keadilan, transparansi, dan kejujuran. Namun, dari perspektif fikih muamalah, perlu diperhatikan potensi unsur gharar (ketidakjelasan), riba (bunga), dan ketidakadilan ekonomi yang dapat merugikan pelaku UMKM Muslim. Penelitian ini menganalisis keabsahan akad COD, status fee COD terkait riba, serta mekanisme syariah yang mampu meminimalkan ketidakadilan melalui pendekatan hukum normatif dan analisis kualitatif. Dengan merujuk pada Al-Qur’an, Hadis, Fatwa DSN-MUI, dan literatur akademik, hasil kajian menunjukkan bahwa COD diperbolehkan selama memenuhi rukun jual beli dan prinsip khiyar ru’yah (hak pilih setelah melihat barang), dengan akad yang jelas seperti bai’ ath-thaman ‘ajil atau istishna’. Fee COD diakui sebagai ujrah (imbalan jasa) yang sah, bukan riba, apabila transparan dan disepakati bersama. Untuk menegakkan nilai dakwah Islam yang mengedepankan keadilan dan kemaslahatan, mekanisme seperti akad istishna’, sistem escrow berbasis wadi’ah, transparansi biaya, dan edukasi syariah sangat dianjurkan guna melindungi UMKM dari risiko ketidakadilan. Penelitian merekomendasikan regulasi syariah ketat dan pemanfaatan teknologi untuk menciptakan sistem COD yang adil, transparan, dan sesuai prinsip muamalah Islam, sehingga turut mendorong perkembangan ekonomi syariah yang berkelanjutan dan membawa manfaat luas bagi umat
FACTORS INFLUENCING THE ATTITUDES AND DECISIONS OF LOWER CLASS COMMUNITIES IN USING ISLAMIC BANK MOBILE BANKING Muhammad Nur Tanjung; Abdul Nasser Hasibuan; Utari Evy Cahyani
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 4 (2025): Vol. 2 No. 4 Edisi Oktober 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i4.1488

Abstract

This study aims to analyze the factors influencing the attitudes and decisions of lower-class communities in adopting Islamic bank mobile banking services, with a specific focus on the BSI Mobile application. The research applies the Technology Acceptance Model (TAM) developed by Davis (1989), emphasizing two key constructs—perceived ease of use and perceived usefulness—as determinants of users’ attitudes and decisions. The study employs a quantitative approach using a survey method involving 100 lower-class customers of Bank Syariah Indonesia (BSI) Sibuhuan. Data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) technique through SmartPLS 4.0 software. The results indicate that perceived usefulness significantly affects both attitude and decision to use, while perceived ease of use influences attitude indirectly. The R² value for attitude (0.743) and decision (0.654) shows that the model has strong explanatory power. These findings reveal that lower-income customers are more motivated by perceived benefits, such as convenience, time efficiency, and transaction security, rather than interface simplicity. From a practical perspective, the study suggests that Islamic banks should strengthen digital literacy, user assistance, and customer trust to enhance mobile banking adoption among lower-class communities.
Penerapan Akuntansi Publik dalam Pertanggungjawaban Kinerja Instansi Pemerintah di Kantor Koperasi Usaha Kecil Kabupaten Mandailing Natal Hasibuan, Abdul Nasser; Hardana, Ali; Hasibuan, Lismawati; Utami, Try Wahyu; Siregar, Sulaiman Efendi
Jurnal Simki Economic Vol 6 No 2 (2023): Volume 6 Nomor 2 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v6i2.241

Abstract

The term governance is actually an old term that was re-popularized by the World Bank in 1992 in its report entitled Governance and Development. The World Bank underscored that governments are the source of development failures. A great government will result in bad governance. "Big government is bad governance". The purpose of this study is to understand implementation strategies regarding accountability and accountability, as well as their implications for how public sector employees work at the Mandailing Natal district office. Data analysis uses a descriptive methodology to gather, transform, classify, interpret, and analyze data to provide clear and accurate information about the problem. The four pillars of the strategic planning process are vision (foresight), consistency, decentralization, transparency, responsiveness, professionalism, and competence. The criteria that writers have in mind when reviewing and analyzing the work of the Representative Office Mandailing Natal Corporation include validity and rigor, professionalism, and a commitment to helping others. Consistency, accuracy, fairness, transparency, focus, and dependability are the bots that are mentioned in the Reporting.
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