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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial KITABAH: Jurnal Akuntansi dan Keuangan Syariah JURNAL PENDIDIKAN TAMBUSAI JURNAL MUTIARA AKUNTANSI Jurnal Ilmiah Akuntansi Kesatuan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Tunas Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Proceeding International Seminar of Islamic Studies Sustainable : Jurnal Akuntansi Innovative: Journal Of Social Science Research Jurnal Akuntansi, Manajemen dan Ekonomi Digital (JAMED) Jurnal Ekonomi, Akutansi dan Manajemen Nusantara JSE: Jurnal Sharia Economica Journal Accounting International Mount Hope Journal of Innovative and Creativity Krigan: Journal of Management and Sharia Business Journal of Management and Economics Research Indonesian Journal of Accounting and Governance Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Azwansyah Habibie, Azwansyah
Universitas Harapan Medan
Religion Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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PENGENDALIAN KOMISARIS DAN DIREKSI PADA KOMPONEN ISLAMIC SOCIAL RESPONSIBILITY (ISR) DAN PENGELOLAAN ZAKAT DALAM MENINGKATKAN PROSES BISNIS BANK SYARIAH Frastuti, Melia; Habibie, Azwansyah; Effendi, Erfan; Yustriawan, Dian
Indonesian Journal of Accounting and Governance Vol. 5 No. 2 (2021): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/v521tx55

Abstract

The purpose of this study is to see the need for Islamic banks in reducing usury in the community, making Islamic banks demanded to be active and productive both on the financial side as learning in business processes in order to grow and develop to serve customers and society. This study upgrades the role of directors and commissioners of Islamic commercial banks in Indonesia on the component of Islamic Social Responsibility (ISR) and zakat management to improve the business processes of Islamic banks in the future, using summantive evaluation methods, namely research whose purpose is to see the effectiveness of a program. The results of this study indicate that it is necessary to upgrade the role of commissioners to be better, while the role of directors is generally strong. The control of commissioners and directors as Islamic Financial Management in Islamic banks must be upgraded so that Islamic banks are not abandoned by customers and society by themselves.
IMPLEMENTASI GREEN BANKING PADA BSI MEDAN DALAM PENYALURAN PEMBIAYAAN Habibie, Azwansyah
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 8 (2024): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i8.2024.3446-3451

Abstract

Penelitian ini bertujuan  untuk menjelaskan impelementasi yang  telah dilakukan dengan mengikuti green banking . penelitian ini menggunakan data primer berupa wawancara dan dokumentasi serta data sekunder mengunakan artikel  mengenai green banking . Teknik Analisa yang dialkuak berupa menelaah data, meringkasa, mereduksi, menganalis adan menarik kesimpulan dari data yang telah dikumpulkan. Dengan hasil penelitain BSI telah mengimplementasikan  green bangking melalui penyaluran pembiayan dengan mengikuti  syariat islam, dan mengikuti peraturan yang sudah ditetapkan BSI bahwa pembiayaan  yang dieberikan kepada nasabah harus menjaga lingkungan, dan tidak merugikan Masyarakat serta BSI melakukan peninjauan ulang terhadap nasabah yang diberikan pembiayaan.
TRANSFORMASI PRODUK DIGITAL SYARIAH DALAM MENGEMBANGKAN PEMAHAMAN LITERASI KEUANGAN DIGITAL KAUM GEN Z Habibie, Azwansyah
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 4 (2024): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i4.2024.1547-1552

Abstract

Penelitian ini membahas mengenai transformasi produk digital syariah dan bagaimana pemahaman literasi  keuangan gen z setelah menggunakan produk digital syariah dengan menggunakan sampel 30 orang dengan observasi dan wawancara. Hasil penelitain ini adalah transformasi digital dapat mengembangkan pemahaman literasi keuangan kaum  gen z , karena kaum gwn z termaksud generasi yang mudah menyerap informasi digital dan mudah untuk menggunakaan produk – produk digital syariah untuk kehidupan  ekonomi mereka.
PENGARUH STRUKTUR ASET, RISIKO BISNIS, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL DENGAN MODERASI PROFITABILITAS Archenia, Shellfin Iqlima; Habibie, Azwansyah; Novietta, Liza
JSE: Jurnal Sharia Economica Vol. 4 No. 3 (2025): Juli
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/jse.v4i3.2858

Abstract

This researd aims to analyze the effect of asset structure, business risk, and sales growth on capital structure, and to test the role of profitability as a moderating variable in goods and consumer companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Capital structure in this study is measured by the Debt to Equity Ratio (DER), asset structure by the ratio of fixed assets to total assets, business risk by the Basic Earning Power ratio, sales growth by annual sales growth, and profitability by Return on Assets (ROA). This study uses a quantitative method with a causality approach. Data were obtained from the annual financial reports of 39 goods and consumer sector companies selected through purposive sampling techniques. Data analysis was carried out using multiple linear regression and residual tests to test the moderating effect of profitability which was tested using SPSS 25. The results of the researd indicate that asset structure, business risk, and sales growth have a significant effect on capital structure. In addition, profitability has been shown to moderate the effect of asset structure, business risk, and sales growth on capital structure. These findings reinforce the importance of asset management, risk control, and growth strategies supported by strong profitability in forming an optimal capital structure in goods and consumer sector companies.
Pengaruh Perencanaan Pajak, Penghindaran Pajak, dan Likuiditas Terhadap Nilai Perusahaan dengan Transparansi Perusahaan Sebagai Variabel Moderasi (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2019-2023) Eva Ria Susanti Br Purba; Azwansyah Habibie; Syamsul Bahri Arifin
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4492

Abstract

This study examines and analyzes the effect of three independent variables, Tax Planning, Tax Avoidance, and Liquidity, on Firm Value, with Corporate Transparency as a moderating variable. The population of this study consists of manufacturing companies in the consumer good industry sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sampling technique used was purposive sampling, resulting in a total sample of 28 companies. The data were obtained from company financial statements and analyzed using SPSS version 26. The result of this study indicates that tax planning has no significant effect on firm value, while tax avoidance and liquidity have a significant impact on firm value. Corporate transparency can moderate the relationship between tax planning and tax avoidance on firm value; however, it does not moderate the relationship between liquidity and firm value.
Pengaruh Current Ratio, Debt To Asset Ratio, Dan Operating Capacity Terhadap Financial Distress Dengan Return On Asset Sebagai Variabel Moderasi Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di BEI Tahun 2019-2023 Tasya Amanda; Azwansyah Habibie; Yani Suryani
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4584

Abstract

This study examines and analyses the effect of three independent variables: Current Ratio, Debt-to-Asset Ratio, and Operating Capacity on Financial Distress, with Return on Assets as a moderating variable. The population used in this study were property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Purposive sampling was used to select 41 companies. The analytical techniques used were descriptive analysis and multiple linear regression analysis. The data were sourced from the companies' financial statements and processed using SPSS version 26. The results show that the Current Ratio, Debt-to-Asset Ratio, and Operating Capacity significantly influence Financial Distress. Return on Assets moderated the influence of the Current Ratio and Debt-to-Asset Ratio on Financial Distress. However, Return on Assets did not moderate the impact of Operating Capacity on Financial Distress.
Tingkat Pengetahuan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor melalui Layanan Sistem Administrasi Manunggal Satu Atap(Samsat) Medan Utara dengan Sanksi Pajak sebagai Variabel Moderasi Sherly Putri Fiscarani S; Azwansyah Habibie
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 12 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i12.2291

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tingkat pengetahuan dan kesadaran wajib pajak terhadap kepatuhan wajib pajak kendaraan bermotor di SAMSAT Medan Utara, dengan sanksi pajak sebagai variabel moderasi. Populasi penelitian mencakup seluruh wajib pajak kendaraan bermotor yang terdaftar di SAMSAT Medan Utara, dengan jumlah sampel sebanyak 130 responden yang dipilih menggunakan metode purposive sampling. Data diperoleh melalui penyebaran kuesioner dan dianalisis menggunakan regresi linier berganda serta uji Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa secara simultan tingkat pengetahuan dan kesadaran wajib pajak berpengaruh signifikan terhadap kepatuhan wajib pajak. Secara parsial, tingkat pengetahuan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, sedangkan kesadaran wajib pajak tidak berpengaruh signifikan. Uji moderasi menunjukkan bahwa sanksi pajak mampu memperkuat hubungan antara kesadaran wajib pajak dan kepatuhan wajib pajak, namun tidak mampu memoderasi hubungan antara tingkat pengetahuan dan kepatuhan wajib pajak. Temuan ini menegaskan bahwa peningkatan kepatuhan wajib pajak tidak hanya memerlukan sosialisasi dan edukasi yang memadai, tetapi juga penerapan sanksi yang tegas, adil, dan konsisten untuk menumbuhkan disiplin dan kesadaran dalam memenuhi kewajiban perpajakan..
The Role of Shariah Compliance in Moderating the Relationship between Intellectual Capital and Sustainable Financial Performance Azwansyah Habibie; Saparuddin Siregar; Kamila Kamila; Andri Soemitra; Nurlaila Nurlaila
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.3735

Abstract

This study examines the influence of accounting and marketing digitalization on the financial performance of digital banks in Indonesia, a sector that has grown rapidly in response to technological advancements. Although technologies such as eXtensible Business Reporting Language (XBRL) and Customer Relationship Management (CRM) have been widely adopted, their individual impacts on financial performance remain unclear. This research aims to determine the effects of XBRL and CRM, both individually and simultaneously, on Return on Assets (ROA) as a measure of financial performance. Using a quantitative approach, the study employs multiple linear regression analysis based on secondary data collected from the annual reports of 32 digital banks registered in Indonesia. The findings show that XBRL does not significantly affect ROA, as indicated by low correlation and regression coefficients with significance values above 0.05. Moreover, CRM does not have a significant impact when assessed partially, although strong correlations with ROA are observed. However, when analyzed together, XBRL and CRM show a significant simultaneous effect on ROA, explaining 61.5% of the variance. This suggests that while these technologies may not be impactful on their own, their integration can substantially enhance financial performance. Limitations of this study include reliance on secondary data and a narrow focus on ROA, which may not fully capture all dimensions of performance. The findings offer valuable insights for digital banking stakeholders aiming to enhance financial outcomes through comprehensive digital strategies
Evaluasi SWOT Penerapan Artificial Intelligence dalam Audit Forensik dan Pencegahan Fraud Perbankan Azwansyah Habibie; Selva Temalagi; Suginam Suginam; Ayu Iryanti binti Azni
Journal of Management and Economics Research Vol 3 No 2 (2025): April 2025
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v3i3.243

Abstract

This study aims to evaluate the application of artificial intelligence (AI) in forensic auditing and banking fraud prevention using SWOT analysis. The main issue addressed is the imbalance between AI’s potential in detecting and preventing fraud and the limitations of human expertise, regulatory frameworks, and security risks. The results show that AI demonstrates strong capabilities in fraud detection efficiency and audit cost reduction, but weaknesses remain in auditor literacy and algorithmic transparency. Opportunities are driven by global regulatory support and collaboration with fintech, while threats arise from cyberattacks and the potential misuse of AI by fraudsters. The novelty of this study lies in the integration of SWOT analysis with measurable implementation indicators that can empirically assess the readiness and effectiveness of AI adoption in forensic auditing. This research contributes to the theoretical development of AI-based forensic auditing and provides practical implications for banking institutions to formulate more transparent, secure, and adaptive AI implementation strategies.
Corporate Governance, Corporate Social Responsibility and Zakat Transparency in Islamic Financial Institutions: A Bibliometric Network Analysis Rizky Indra Saputra; Suginam Suginam; Azwansyah Habibie
Journal of Management and Economics Research Vol 3 No 2 (2025): April 2025
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v3i3.244

Abstract

This study investigates the intellectual development of research on corporate governance, corporate social responsibility (CSR), and zakat transparency within Islamic financial institutions through a bibliometric network analysis. The study aims to map publication trends, influential sources, collaboration patterns, thematic evolution, and emerging research directions in the field. A bibliometric approach combined with the PRISMA framework was employed to ensure a systematic and transparent research process. Data were collected from the Scopus database using the search query related to zakat transparency and governance, resulting in 30 relevant publications published between 2010 and 2025. The analysis was conducted using publication performance indicators, co-word analysis, co-citation analysis, collaboration networks, thematic evolution, and keyword dynamics. The findings reveal a significant increase in scholarly attention after 2021, with 66.7% of publications appearing during 2024–2025, indicating that zakat transparency has become an increasingly important topic in Islamic economics and social finance. Governance, transparency, accountability, and zakat emerged as the dominant conceptual foundations of the literature, while newer themes such as blockchain, FinTech, sustainability, CSR integration, and digital accountability represent emerging research trajectories. Indonesia and Malaysia were identified as the leading contributors and primary collaboration hubs in the field. The study further demonstrates that zakat transparency has evolved from a narrow administrative concern into a multidimensional governance mechanism linked to institutional trust, stakeholder accountability, digital transformation, and social impact measurement. This research contributes by providing a comprehensive knowledge map that integrates fragmented discussions on governance, CSR, and zakat transparency and offers directions for future empirical and comparative studies in Islamic financial governance.
Co-Authors Ahmad Sani Alifia Karina Putri, Adisty Andri Soemitra Anggia Sari Lubis, Anggia Sari Archenia, Shellfin Iqlima Ayu Iryanti binti Azni Bunga Aditi Effendi, Erfan Eva Ria Susanti Br Purba Frastuti, Melia Hakim, Inaya Handoyo, Dicky Tri Hidayat, Dody HSB, Salsabilah Azrah Ilham Mubaraq Ritonga, Ilham Mubaraq Kamilah, K Liza Novietta Muhammad Nelson Pinem Muhammad Ridwan Fatahillah Muslim Harahap Neni Sri Wahyuni Nurlaila Nurlaila Pitri Afriani Purnama Nabila Rahmi Adelia Rambe, Rizky Filhayati Rizky Indra Saputra Ruswan Nurmadi Saparuddin Siregar Saparuddin Siregar Sarah Imelda Selva Temalagi Sherly Putri Fiscarani S Sri Rahayu SRI RAHAYU Suginam Suginam Suginam Syamsul Bahri Arifin Tapi Rondang Ni Bulan Tasya Amanda Venty Aulia Marpaung Widiya Anggraini Yani Suryani Yani Suryani Yustriawan, Dian Zufrizal