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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial KITABAH: Jurnal Akuntansi dan Keuangan Syariah JURNAL PENDIDIKAN TAMBUSAI JURNAL MUTIARA AKUNTANSI 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) JSE: Jurnal Sharia Economica Journal Accounting International Mount Hope Journal of Innovative and Creativity Krigan: Journal of Management and Sharia Business Indonesian Journal of Accounting and Governance
Azwansyah Habibie, Azwansyah
Universitas Harapan Medan
Religion Arts Humanities Astronomy Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science 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) Purba, Eva Ria Susanti Br; Habibie, Azwansyah; Arifin, Syamsul Bahri
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 Amanda, Tasya; Habibie, Azwansyah; Suryani, Yani
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

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.
Co-Authors Ahmad Sani Alifia Karina Putri, Adisty Amanda, Tasya Anggia Sari Lubis, Anggia Sari Archenia, Shellfin Iqlima Effendi, Erfan Frastuti, Melia Hakim, Inaya Handoyo, Dicky Tri Hidayat, Dody HSB, Salsabilah Azrah Ilham Mubaraq Ritonga, Ilham Mubaraq Liza Novietta Muhammad Nelson Pinem Muhammad Ridwan Fatahillah Neni Sri Wahyuni Pitri Afriani Purba, Eva Ria Susanti Br Purnama Nabila Rahmi Adelia Rambe, Rizky Filhayati Ruswan Nurmadi Saparuddin Siregar Sri Rahayu SRI RAHAYU Suginam Syamsul Bahri Arifin Widiya Anggraini Yani Suryani Yani Suryani Yani Suryani Yustriawan, Dian Zufrizal