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OPTIMALISASI PENDAPATAN DAN LABA BANK UMUM SYARIAH MELALUI DANA PIHAK KETIGA DAN PENEMPATAN DANA Rezatullah; Muhammad Nasir; Teuku Zulkarnain
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 2 (2026): July
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i2.659

Abstract

This study examines how third-party funds (DPK), placements with Bank Indonesia (PDBI), and placements with other banks (PDBL) affect income and profit of Islamic commercial banks in Indonesia, with income positioned as a mediating variable. The study uses a quantitative associative design and balanced panel data from 10 Islamic commercial banks during 2018–2022, producing 50 bank-year observations. Structural Equation Modeling (SEM) with AMOS was employed to estimate direct and indirect relationships at a 5% significance level. The results show that DPK and PDBI have significant negative effects on income, whereas PDBL has a significant positive effect. DPK does not directly affect profit, while PDBI has a significant negative effect and PDBL a significant positive effect. Income also has a significant effect on profit, although its coefficient is negative after the other funding-allocation variables are controlled. The mediation analysis indicates that income transmits the effects of DPK, PDBI, and PDBL to profit. These findings imply that increasing funding sources is insufficient without efficient allocation, liquidity management, and control of fund costs. Islamic banks should balance placements in liquid instruments with productive asset allocation to strengthen sustainable profitability.
THE INFLUENCE OF APPARATUS HUMAN RESOURCE QUALITY AND BUDGET MANAGEMENT EFFECTIVENESS ON SMART CITY IMPLEMENTATION IN LHOKSEUMAWE CITY WIDYA ARSANI MALAU; EDI ABRAL; MUHAMMAD NASIR
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 3 No. 3 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22263313

Abstract

This study aims to analyze the influence of the quality of apparatus human resources (HR) and the effectiveness of budget management on the implementation of Smart City in Lhokseumawe City, both simultaneously and partially. An associative quantitative approach was employed, using a census method covering 50 employees of the Regional Financial Management Agency (BPKD) of Lhokseumawe City. Likert-scale questionnaires were transformed using the Successive Intervals Method (MSI) prior to analysis with multiple linear regression. All instruments satisfied valid and reliable criteria. Classical assumption tests confirmed normal residual distribution, absence of multicollinearity, and homoscedasticity. The F-test revealed that HR quality and budget management effectiveness simultaneously exerts a positive and significant influence on Smart City implementation. Partially, HR quality and budget management effectiveness each exhibit a positive and significant effect. The adjusted R² indicates that both variables explain 66.6% of the variance in Smart City implementation. These findings imply that simultaneously improving HR competence alongside strengthening budget management effectiveness represents a key strategy for enhancing Smart City implementation in Lhokseumawe City.
Implementation and Evaluation of a Web-Based ZIS Fund Management Information System at UPZIS of Politeknik Negeri Lhokseumawe Muhammad Azzahari; Khairil Fata; Rika Rahmawati; Muhammad Nasir; Rozaliana Rozaliana; Cut Mutia Safrida Ulfa
Journal of Artificial Intelligence and Software Engineering Vol 6, No 2 (2026): Juni (OnProgress)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/jaise.v6i2.9192

Abstract

Digital transformation in the management of zakat, infaq, and shadaqah (ZIS) has become an essential requirement to improve transparency, accountability, and service efficiency in social and religious fund management institutions. At the Zakat, Infaq, and Shadaqah Collection Unit (UPZIS) of PNL, the management of donor and beneficiary data was previously conducted manually, leading to recording errors, reporting delays, and difficulties in monitoring fund distribution. This study aims to implement and evaluate a web-based ZIS fund management information system to support a more effective and integrated data management process. The research employed the Prototype method, which includes requirements analysis, system design, prototype development, testing, and system evaluation stages. The developed system provides features for managing donor data, beneficiary data, fund receipt and distribution transactions, as well as digital and real-time reporting. System evaluation was conducted through functionality testing and user testing to assess the usability and effectiveness of the system. The results indicate that the system improves data management efficiency, accelerates reporting processes, and enhances transparency in ZIS fund distribution within the campus environment.
Consumer Preferences Towards Halal Product Purchase Decisions with Purchase Intention as a Mediating Variable hismendi hismendi; Muhammad Nasir; M. Yazid AR
JURNAL HURRIAH: Jurnal Evaluasi Pendidikan dan Penelitian Vol. 6 No. 2 (2025): Jurnal Hurriah: Journal of Educational Evaluation and Research
Publisher : Yayasan Pendidikan dan Kemanusiaan Hurriah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56806/jh.v6i2.229

Abstract

This study explores the factors influencing halal product purchase decisions among the Muslim community in Lhokseumawe, with purchase intention acting as a mediating variable. The research is motivated by the growing demand for halal products and the need to understand consumer behavior in Muslim-majority regions. The main objective is to examine how product quality, halal assurance, price, and consumer trust affect both purchase intention and the final purchase decision. A quantitative method was employed, using a sample of 152 respondents selected through snowball sampling from a population of 188,888 Muslim residents. Data were analyzed using Structural Equation Modeling with a confirmatory approach. The findings indicate that product quality, halal assurance, price, and consumer trust all have a significant and positive impact on purchase intention. In turn, purchase intention significantly influences actual purchase decisions. Moreover, purchase intention effectively mediates the relationship between the influencing factors and the purchase decision. The study concludes that integrated marketing strategies emphasizing quality, price competitiveness, halal certification, and trust development are essential to strengthen consumer engagement and expand the halal product market in similar demographic settings.