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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) 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 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 Jurnal Kajian Ekonomi dan Perbankan Syariah 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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Implementasi Jual Beli di Muka dalam Perspektif Syariah pada Bank dan Lembaga Keuangan Syariah Dalimunthe, Razi Azwar Syahbudin; Dalimuth, Halimahtus Sakdiah; Hasibuan, Abdul Nasser
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.260

Abstract

Forward sale (prepaid sale) is a form of transaction that involves payment in advance for goods or services that are agreed to be delivered at a later date. In the context of Islamic finance, the concept of forward sale serves as the foundation for several contracts, one of which is murabahah, the most commonly implemented contract in Islamic banking practices. Essentially, murabahah is a sales contract in which the seller discloses the cost price of an item and adds a mutually agreed profit margin. Thus, murabahah can be viewed as a specific form of forward sale that has been adapted to comply with sharia principles  namely, the clarity of price, object, delivery time, and the absence of riba (usury) and gharar (uncertainty). This article aims to analyze the implementation of the murabahah contract from a sharia perspective in Islamic banks and financial institutions in Indonesia. The rapid growth of Islamic banking in Indonesia necessitates clarity in the concept and application of murabahah contracts to ensure compliance with Islamic law. The study employs a qualitative approach through literature review and analysis of policies and fatwas issued by the National Sharia Council of the Indonesian Ulema Council (DSN-MUI). The findings indicate that the practice of forward sale in the form of murabahah contracts can be implemented in accordance with sharia principles by emphasizing fairness, contract transparency, and supervision by the Sharia Supervisory Board (DPS) to ensure sharia compliance.
Determinasi Niat Partisipasi dalam Takaful: Suatu Tinjauan Literatur Sistematis Nizmah Rosyidatul Izzah; Sri Masyuli Manullang; Muhammad ulfikar; Abdul Nasser Hasibuan
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 4 No. 3 (2026): Edisi Januari - April
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v4i3.424

Abstract

Penelitian ini bertujuan mengidentifikasi dan mensintesis determinan yang memengaruhi niat individu untuk berpartisipasi dalam takaful atau asuransi syariah. Kajian dilakukan dengan pendekatan systematic literature review yang mengikuti pedoman PRISMA 2020. Pencarian literatur pada Google Scholar dibatasi pada periode 2018-2025 menggunakan kata kunci terkait takaful, niat partisipasi, adopsi, dan perilaku konsumen. Pencarian awal menghasilkan 163 artikel; setelah deduplikasi tersisa 131 artikel untuk penapisan judul dan abstrak. Sebanyak 71 artikel dilanjutkan ke penilaian teks lengkap, dan 22 studi memenuhi kriteria inklusi untuk sintesis. Temuan disintesis melalui thematic analysis dan dikelompokkan ke dalam enam tema: pengetahuan dan kesadaran, religiusitas dan nilai Islam, sikap dan persepsi kendali perilaku, kepercayaan dan kredibilitas institusi, pengaruh sosial, serta pemasaran dan digitalisasi. Secara umum, sikap dan kendali perilaku yang dipersepsikan paling konsisten sebagai prediktor, dengan peran pelengkap dari literasi, religiusitas, kepercayaan, serta pengaruh sosial dan kanal digital. Hasil ini memberi dasar bagi operator dan regulator untuk memperkuat edukasi, meningkatkan kredibilitas layanan, dan mengoptimalkan strategi pemasaran digital guna mendorong partisipasi takaful.
COLLECTIVE ECONOMIC EMPOWERMENT THROUGH RELIGIOUS MODERATION AND THE VALUES OF DALIHAN NATOLU IN BATANGTORU DISTRICT Abdul Nasser Hasibuan; Windari; Sulaiman Efendi; Ahmad Fahruzi Harahap
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 3 (2025): November 2025 - February 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19479744

Abstract

This community service program addresses the need for strengthening religious moderation and social cohesion in Batangtoru District, North Sumatra, a region characterized by diverse religious, cultural, and ethnic backgrounds. Despite this diversity, limited understanding of religious moderation and minimal cross-belief interaction have posed social challenges. The program aims to enhance cooperative (gotong royong) economic empowerment and cross-identity social cohesion by internalizing the local cultural values of Dalihan Natolu within four community business groups. Using a community-based empowerment approach and the Participatory Action Research (PAR) method, the program integrates religious moderation principles and local wisdom to foster social solidarity, mutual trust, and economic collaboration. Collective economic practices including joint farming, micro-enterprises, and clan-based cooperatives—serve as practical platforms for applying these values. The results demonstrate significant positive outcomes across three dimensions. Economically, group incomes increased by 15–20%, production efficiency improved through collective procurement, and marketing capacities strengthened. Socially, intergroup trust, open communication, deliberative decision-making, and conflict resolution through customary dialogue (martonggo raso) were enhanced. Culturally, Dalihan Natolu values were reflected in equitable task distribution, respect for individual capacities, and intergenerational solidarity. Overall, the program confirms that local cultural approaches can effectively support economic empowerment, strengthen social capital, and promote sustainable religious moderation, making it suitable for replication in other culturally diverse regions.
What Drives Muslims to Endow? Examining Attitude, Subjective Norms, and Religiosity through the Mediating Role of Intention Alfi Zikri Husain; Rosnani Siregar; Abdul Nasser Hasibuan
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 18, No 1 (2026)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/alamwal.v18i1.24177

Abstract

Introduction: This study examines the behavioral determinants of waqf participation within the framework of the Theory of Planned Behavior by incorporating religiosity as an extended variable and intention as a mediating factor. The research aims to analyze the influence of attitude, subjective norms, and religiosity on the intention and decision to perform waqf, as well as to investigate the mediating role of intention in a pesantren-based waqf institution.Methods: A quantitative causal-explanatory design was employed using data collected from 100 waqif at LAZISWA Pondok Pesantren Mawaridussalam, North Sumatra. Data were analyzed using Structural Equation Modeling–Partial Least Squares. Results: The results indicate that attitude and religiosity have significant positive effects on both waqf intention and waqf decision, while subjective norms significantly influence waqf decision but do not affect intention. Intention is proven to significantly influence waqf decision and partially mediates the relationship between attitude and religiosity on waqf decision, but does not mediate the effect of subjective norms. Religiosity emerges as the most dominant determinant, highlighting the central role of spiritual motivation in Islamic philanthropic behavior.Conclusion and suggestion: These findings suggest that strengthening internal factors, particularly religiosity and positive attitudes, is more effective than relying on social pressure in enhancing waqf participation. This study contributes to the development of an extended behavioral model of waqf and provides strategic implications for waqf institutions to design more effective engagement approaches based on spiritual and psychological factors.
Co-Authors Afifah Ramadhani Afnita Siregar, Deni Ahmad Afandi 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 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 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 Melda, Fikahan Muhammad Arif Muhammad Arif Muhammad Nur Tanjung Muhammad ulfikar muhammad wandisyah Murroh, Adanan Nasirin, Wanda Khairun Nasution, Ananda Anugrah Natama Harahap, Dea Novika 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 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 Rosnani Siregar Rudiaman, Rudiaman Saputra, Ramadi Sarmiana Batubara Simamora, Anny May Saroh Siregar, Fatahuddin Aziz Sri Masyuli Manullang Sry Lestari Mendrofa Sulaiman Efendi Siregar Toib, Ahmad Try Wahyu Utami Utari Evy Cahyani Utari Evy Cahyani Utari Evy Cahyani Windari Windari Windari Windari, Windari Windari, Windari Windi Wahyuni Simanjuntak Wiwik Susanti Sitompul Wiwik Susanti Sitompul Yuli Hanggarani Zulaika Matondang