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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal EMT KITA J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Jurnal Ekonomi & Keuangan Islam E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Iqtishodiyah : Jurnal Ekonomi dan Bisnis Islam Review of Islamic Economics and Finance JURMA : Jurnal Program Mahasiswa Kreatif AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah An-Nisbah : Jurnal Perbankan Syariah Jurnal Pengabdian Masyarakat Nusantara INVOICE : JURNAL ILMU AKUNTANSI Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Iqtishodiyah : Jurnal Ekonomi dan Bisnis Islam Journal of Trends Economics and Accounting Research Jurnal Ekonomi Pertanian Unimal el-Amwal Journal of International Conference Proceedings International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial Ecobankers : Journal of Economy and Banking Share
Hasibuan, Ahmad Fauzul Hakim
Universitas Malikussaleh
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PSAK Review 102 Implementation of Murabahah Accounting in Financing in Indonesian Sharia Bank Dyan Anggrea Ningrum; Asmaul Husna; Ahmad Fauzul Hakim Hasibuan; Servo Sari
Jurma : Jurnal Program Mahasiswa Kreatif Vol 7 No 2 (2023): DESEMBER 2023
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v7i2.1851

Abstract

Islamic banking in Indonesia is developing very quickly by offering a variety of products that are different from conventional banking. The mainstay product from Bank Syariah Indonesia which is in great demand by customers, namely murabaha financing contracts. Murabahah is an activity of selling goods at a selling price of the acquisition price plus the agreed profit and the seller must disclose the acquisition price of the goods to the buyer. Murabahah transactions must comply with PSAK No. 102, because it serves as a guide in the process of recognizing, measuring, disclosing and presenting financial statements. This study aims to analyze the suitability of the application of murabahah financing at PT. Bank Syariah Indonesia with PSAK 102. The data source used in this research is secondary data. Data collection techniques are carried out through books, citations, articles, journals as well as financial reports and annual reports of PT Bank Syariah Indonesia. Data analysis in this study is using a qualitative descriptive approach. The results show that the application of sharia accounting based on PSAK 102 on murabaha financing at PT Bank Syariah Indonesia is fully in accordance with PSAK (Statement of Financial Accounting Standards) 102 when recognizing and measuring, presenting and disclosing.
Analysis of the Quality of Employee Performance on Customer Decision-Making on Bank Syariah Indonesia Murabahah Financing Eva Zulyani; Ahmad Fauzul Hakim; Nurul Asyimi; Afriani Afriani
Jurma : Jurnal Program Mahasiswa Kreatif Vol 7 No 2 (2023): DESEMBER 2023
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v7i2.1821

Abstract

This study aims to determine the effect of service quality on customer decisions at Indonesian Sharia Banks in the city of Lhokseumawe. The sampling technique used was purposive sampling technique. The number of samples is 100 people in the city of Lhokseumawe. Research data were analyzed using PLS-SEM (Partial Least Square – Structural Equation Modeling) with SmartPLS 3 software. The results showed that service quality of compliance, assurance, reliability, physical evidence, empathy, and responsiveness had a positive effect on customer decisions of Indonesian Sharia Commercial Banks in the city of Lhokseumawe. Only two variables had a positive and significant effect, namely compliance and responsiveness, the remaining four variables, namely assurance, reliability, tangibles, and empathy, had a positive but not significant effect. The implication of this research is to focus on compliance, assurance, reliability, physical evidence, empathy, and responsiveness which can influence customer decisions at Bank Syariah Indonesia in the city of Lhokseumawe.
The Influence of Islamic Financial Institutions in the Sustainable Development Goals Agenda in Indonesia Hasibuan, Ahmad Fauzul Hakim; Nur, Mukhlis M.; Cheren, Yola Deviani
Journal of International Conference Proceedings Vol 6, No 5 (2023): 2023 UICEB Papua Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i5.2839

Abstract

This study aimed to analyze the influence of the financing of Islamic Financial Institutions, namely slamic Microfinance Institutions, Sharia Financing Companies, Sharia Pawnshops, and Sharia Venture Capital on the SDGs Agenda in Indonesia from 2017 to 2022. This study used secondary data, and the data analysis method used was panel data regression analysis using the Random Effect Model with the help of Eviews 10. The results of this study indicated that poverty in Indonesia can be explained by Islamic Microfinance Institutions, Sharia Financing Companies, Sharia Pawnshops, and Sharia Venture Capital by 18.91% (R2). Then the regression coefficient showed that (1) financing from Islamic Microfinance Institutions did not have a significant effect on the 5% real level with a probability value of 0.8734 and was negatively related to the coefficient value obtained of 0.018714, (2) Financing from Islamic finance companies did not have a significant effect at the 5% real level with a probability value of 0.8956 and positively related to the coefficient value obtained of 0.018269, (3) Sharia pawnshop financing had no significant effect at the 5% real level with a probability value of 0.9348 and was  negatively related to the coefficient value obtained at 0.025233, (4) The variable of  Sharia Venture Capital financing had no effect at the 5% real level with a probability value of 0.9854 and was negatively related to the coefficient value obtained of 0.000151. Furthermore, poverty in Indonesia was significantly influenced by these variables at 10.85% (F-Statistic).
The Influence of Islamic Financial Institutions in the Sustainable Development Goals Agenda in Indonesia Hasibuan, Ahmad Fauzul Hakim; Nur, Mukhlis M.; Cheren, Yola Deviani
Journal of International Conference Proceedings Vol 6, No 5 (2023): 2023 UICEB Papua Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i5.2839

Abstract

This study aimed to analyze the influence of the financing of Islamic Financial Institutions, namely slamic Microfinance Institutions, Sharia Financing Companies, Sharia Pawnshops, and Sharia Venture Capital on the SDGs Agenda in Indonesia from 2017 to 2022. This study used secondary data, and the data analysis method used was panel data regression analysis using the Random Effect Model with the help of Eviews 10. The results of this study indicated that poverty in Indonesia can be explained by Islamic Microfinance Institutions, Sharia Financing Companies, Sharia Pawnshops, and Sharia Venture Capital by 18.91% (R2). Then the regression coefficient showed that (1) financing from Islamic Microfinance Institutions did not have a significant effect on the 5% real level with a probability value of 0.8734 and was negatively related to the coefficient value obtained of 0.018714, (2) Financing from Islamic finance companies did not have a significant effect at the 5% real level with a probability value of 0.8956 and positively related to the coefficient value obtained of 0.018269, (3) Sharia pawnshop financing had no significant effect at the 5% real level with a probability value of 0.9348 and was  negatively related to the coefficient value obtained at 0.025233, (4) The variable of  Sharia Venture Capital financing had no effect at the 5% real level with a probability value of 0.9854 and was negatively related to the coefficient value obtained of 0.000151. Furthermore, poverty in Indonesia was significantly influenced by these variables at 10.85% (F-Statistic).
Implementasi QRIS Dalam Meningkatkan Efisiensi Transaksi UMKM di Kota Takengon: Analisis Dampak Dan Tantangan Pada Perspektif Keuangan Islam Deli, Nazuwani Putri; Hasibuan, Ahmad Fauzul Hakim; Damanhur, Damanhur; Falahuddin, Falahuddin
Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 4 No 2 (2024): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - September 2024
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimpa.v4i2.446

Abstract

QRIS merupakan sistem pembayaran digital berbasis kode bergaris yang diimplementasikan untuk memudahkan transaksi nontunai. Penelitian ini bertujuan menganalisis dampak penerapan QRIS terhadap efisiensi transaksi UMKM di Kota Takengon serta tantangan yang dihadapi berdasarkan perspektif keuangan Islam. Metode penelitian kualitatif dengan wawancara dilakukan terhadap tiga pelaku UMKM makanan dan minuman serta dua konsumen. Hasil penelitian mengungkapkan bahwa implementasi QRIS secara signifikan berdampak positif terhadap peningkatan efisiensi transaksi UMKM melalui percepatan proses pembayaran secara digital dan peningkatan daya saing usaha. Namun, dominasi pembayaran tunai, rendahnya literasi digital pelaku UMKM dan infrastruktur pendukung Teknologi Informasi dan Komunikasi yang belum merata menjadi tantangan utama. Disarankan optimalisasi sosialisasi QRIS serta pengembangan infrastruktur teknologi informasi dan komunikasi di Takengon agar kemudahan transaksi digital dapat dirasakan secara merata. optimalisasi sosialisasi QRIS serta pengembangan infrastruktur digital agar manfaat transaksi cepat dapat dirasakan secara merata oleh UMKM dengan tetap memperhatikan prinsip-prinsip syariah.Temuan penelitian diharapkan dapat memberikan masukan bagi pemerintah daerah dalam memberdayakan UMKM
Analysis of Intellectual, Emotional, Spiritual Intelligence and Interpersonal Communication on Organizational Culture as Mediating Variables (Case Study of PT. Bank Syariah Indonesia Branch Office Merdeka 3 Lhokseumawe City) Hasibuan, Ahmad Fauzul Hakim; kharisma, Kharisma; Ichsan, Ichsan; Lestari, Lestari
Jurnal Ilmiah Ekonomi Islam Vol 10, No 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the influence of intellectual, emotional, spiritual intelligence and interpersonal communication on employee performance by considering the mediating role of organizational culture. Intellectual, emotional, spiritual intelligence and interpersonal communication are very important to instill in every employee. Where it is important for employees to decide on something to do and build good relationships with other employees or customers to grow their self-image in the work environment and the company's image in the eyes of the public. The results of this research show that intellectual intelligence influences employee performance, interpersonal communication influences employee performance. Apart from that, organizational culture does not mediate the influence of intellectual intelligence on employee performance. This shows that employees have self-confidence in solving problems and communicating well to establish working relationships with other employees or customers. And organizational culture has not been able to mediate intellectual intelligence, emotional spirituality and interpersonal communication on employee performance.
Analisis Laporan Keuangan Syariah dan Fungsinya dalam Perbankan Syariah Ahmad Fauzul Hakim Hasibuan; Nazuwani Putri Deli; Yosi Hudiya; Dini Selasi; Amelia Amelia
Ecobankers : Journal of Economy and Banking Vol 4 No 2 (2023): Ecobankers : Journal of Economy and Banking
Publisher : Prodi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam Universitas Islam Bunga Bangsa Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstak. Analisis laporan keuangan pada dasarnya bertujuan untuk mengevaluasi laporan keuangan suatu perusahaan dengan tujuan memperoleh pemahaman tentang kondisi dan kinerja keuangan perusahaan di masa yang akan datang. Analisis ini juga memberikan pertimbangan yang lebih detail bagi perusahaan, termasuk tingkat profitabilitas dan risiko yang terkait Metode Analisa Laporan Keuangan Syariah, Analisis rasio, rasio likuiditas, rasio solvabilitas, rasio profitabilitas. Rasio-rasio tersebut memberikan gambaran tentang tingkat profitabilitas perusahaan dan membantu dalam mengevaluasi kinerja keuangan secara keseluruhan. Analisis laporan keuangan bertujuan untuk melakukan beberapa hal, termasuk penyaringan informasi, pemahaman, peramalan, diagnosis, dan evaluasi keuangan perusahaan. Penyaringan informasi mengacu pada analisis yang dilakukan untuk mengungkap kondisi perusahaan secara tidak langsung melalui laporan keuangan. Pemahaman berarti memahami profil perusahaan beserta keadaan keuangannya dan hasil usahanya. Dalam hal ini, analisis laporan keuangan bertujuan untuk memperoleh pemahaman yang lebih dalam tentang perusahaan. Peramalan berarti analisis yang ditujukan untuk memperkirakan kondisi keuangan perusahaan di masa depan. Secara keseluruhan, analisis laporan keuangan pada perbankan syariah berperan penting dalam pemantauan kinerja keuangan, kepatuhan syariah, pengelolaan risiko, pengambilan keputusan strategis, dan komunikasi dengan stakeholder, yang semuanya mendukung keberhasilan dan pertumbuhan perbankan syariah. Kata Kunci: Analisa laporan keuangan syariah, perbankan syariah, tujuan analisa laporan
PEMBERDAYAAN EKONOMI MASYARAKAT MELALUI DANA ZAKAT DI GAMPONG BALOY KECAMATAN BLANG MANGAT KOTA LHOKSEUMAWE Hakim Hasibuan, Ahmad Fauzul; Abbas, Ichsan; Fuadi, Fuadi; Hasan, Nazli; Nur, Muhklis Muhammad
Jurnal Pengabdian Masyarakat Nusantara (JPMN) Vol. 1 No. 1 (2021): Februari-Juli 2021
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v1i1.275

Abstract

The purpose of this community service is to increase community understanding of the concept of zakat distribution in Baloi Village, Blang Mangat District, Lhokseumawe City. Specific targets in this community service are increasing community income in Baloi Village, Blang Mangat District, Lhokseumawe City, and how to improve community welfare through the zakat fund zakat of the Malikussaleh University Amil Zakat Agency (BAZMAL). The material that will be delivered at this community service is: community knowledge of the concept of zakat, then distribution of zakat funds to the community in Baloi Village, Blang Mangat District, Lhokseumawe City. Which is related to improving the welfare of coastal fishermen in Baloi Village, Blang Mangat Subdistrict, Lhokseumawe City. BAZMAL) Malikussaleh University.
Analisis Laporan Keuangan Syariah dan Fungsinya dalam Perbankan Syariah Hasibuan, Ahmad Fauzul Hakim; Deli, Nazuwani Putri; Hudiya, Yosi; Selasi, Dini; Amelia, Amelia
Ecobankers : Journal of Economy and Banking Vol. 4 No. 2 (2023): Ecobankers : Journal of Economy and Banking
Publisher : Prodi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam Universitas Islam Bunga Bangsa Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47453/ecobankers.v4i2.1105

Abstract

Abstak. Analisis laporan keuangan pada dasarnya bertujuan untuk mengevaluasi laporan keuangan suatu perusahaan dengan tujuan memperoleh pemahaman tentang kondisi dan kinerja keuangan perusahaan di masa yang akan datang. Analisis ini juga memberikan pertimbangan yang lebih detail bagi perusahaan, termasuk tingkat profitabilitas dan risiko yang terkait Metode Analisa Laporan Keuangan Syariah, Analisis rasio, rasio likuiditas, rasio solvabilitas, rasio profitabilitas. Rasio-rasio tersebut memberikan gambaran tentang tingkat profitabilitas perusahaan dan membantu dalam mengevaluasi kinerja keuangan secara keseluruhan. Analisis laporan keuangan bertujuan untuk melakukan beberapa hal, termasuk penyaringan informasi, pemahaman, peramalan, diagnosis, dan evaluasi keuangan perusahaan. Penyaringan informasi mengacu pada analisis yang dilakukan untuk mengungkap kondisi perusahaan secara tidak langsung melalui laporan keuangan. Pemahaman berarti memahami profil perusahaan beserta keadaan keuangannya dan hasil usahanya. Dalam hal ini, analisis laporan keuangan bertujuan untuk memperoleh pemahaman yang lebih dalam tentang perusahaan. Peramalan berarti analisis yang ditujukan untuk memperkirakan kondisi keuangan perusahaan di masa depan. Secara keseluruhan, analisis laporan keuangan pada perbankan syariah berperan penting dalam pemantauan kinerja keuangan, kepatuhan syariah, pengelolaan risiko, pengambilan keputusan strategis, dan komunikasi dengan stakeholder, yang semuanya mendukung keberhasilan dan pertumbuhan perbankan syariah. Kata Kunci: Analisa laporan keuangan syariah, perbankan syariah, tujuan analisa laporan
THE EFFECT OF CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO AND SIZE ON FINANCIAL DISTRESS WITH PROFITABILITY AS A MODERATING VARIABLE IN PRIVATE BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN THE PERIOD 2018-2022 Lala Merlita; Darmawati Muchtar; Ahmad Fauzul Hakim Hasibuan; Ghazali Syamni; Jummaini; Husaini
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 6 (2025): MAY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i6.759

Abstract

This study aims to determine how Profitability (ROA) strengthens/weakens the influence of CAR, NPL, LDR, SIZE on financial distress in Private Banking Companies listed on the IDX. This type of research is quantitative descriptive. The population in this study are all private banking companies listed on the Indonesia Stock Exchange. Based on these provisions, the population of this study is 35 Private Banks. The companies selected as samples are 33 private companies. With the results CAR has a significant effect on financial distress in Private Banking Companies listed on the IDX. NPL does not have a significant effect on financial distress in Private Banking Companies listed on the IDX. LDR has a significant effect on financial distress in Private Banking Companies listed on the IDX. SIZE has a significant effect on financial distress in Private Banking Companies listed on the IDX. Profitability (ROA) has a significant effect on financial distress in Private Banking Companies listed on the IDX. Profitability (ROA) cannot moderate the effect of CAR on financial distress in Private Banking Companies listed on the IDX in this study, including in the Moderation Predictor (Predictor Moderation). Profitability (ROA) can moderate the effect of NPL on financial distress in Private Banking Companies listed on the IDX in this study, including in Quasi Moderation. Profitability (ROA) can moderate the effect of LDR on financial distress in Private Banking Companies listed on the IDX in this study, including in Quasi Moderation, Profitability (ROA) can moderate the effect of SIZE on financial distress in Private Banking Companies listed on the IDX in this study, including in Quasi Moderation.
Co-Authors Abbas, Damanhur Abbas, Ichsan Afriani Afriani Ahmad Fauzan Abdullah Ahmad Hadi Syaputra Ainun Marziah Ainun Nisa Aisah Bela Citra Alpi Sahrianti Ritonga Amelia Amelia Amelia Amelia Andri Soemitra Arliansyah Asmaul Husna Asrul Fauzan Auliyah Chairani Chalirafi, Chalirafi Cheren Putri Aditya Pratama Cheren, Yola Deviani Chessy Luviana Helmi Cintia Nola D, Damanhur Damanhur Damanhur Damanhur, Damanhur Damanhur, Damanhur Darmawati Darmawati Muchtar Deli, Nazuwani Putri Delia Permata Putri Devia Vista Fenuraningsih Dilla Amanda Dina Nurmalita Sari Dinda Rani Raihan Dinda Sandia Dini Selasi Dwi Thirta Andrean Dyan Anggrea Ningrum Elza Sri Eva Zulyani F, Falahuddin F, Fuadi Fajar Iqbal Falahuddin Falahuddin Falahuddin Falahuddin Falahuddin Hasballah Falahuddin, Falahuddin Firda Widyastuti Fuadi Fuadi Fuadi Fuadi Fuadi Fuadi Fuadi Fuadi Fuadi Ghazali Syamni Hail Ulva Hanif Haris Al-Amin Hasan, Nazli Heikal, Mohd. Hendra Setiawan Herman Fithra Hudiya, Yosi Husaini I Gusti Bagus Wiksuana I Gusti Ngurah Antaryama Ichsan Ichsan Ichsan Ichsan Ichsan Intan Mutia Intan Mutia Iswadi Bensaadi Jullimursyida Jummaini Khaira Khirinika Kharisma, Kharisma Lala Merlita Lestari Lestari Lestari Lestari Listia Kumalasari M, Munandar M. Reihan Malikud Dhahir Meli Anita Meliana Meliana Mirna Yanti Mohd. Heikal Muammar Khaddafi Muchsin Muchsin Muhammad Fazil, Muhammad Muhammad Mirza Amanda Muhammad Nur Muhammad Roni Mukhlis Muhammad Nur Mukhlish Muhammad Nur Mukhlish Muhammad Nur Munandar Munandar Munardi Munardi Munardi Munardi Munawar Khalil Nasution Mustika Shahana Nadiatul Muna Nadila Maulina Nadila Sifanti Nawir Yuslem Nazli Hasan Nazli Hasan Nazuwani Putri Deli Nijatul Azira Nugra Kurnianto Nur, Muhklis Muhammad Nur, Mukhlis M. Nurhayati Nurhayati Nurhayati Nurilda Safira Nurlela Nurlela Nurmaida Nurmaida Nurmalita Sari, Dina Nurul Asyimi Nurul Azmi Nurul Husna Putri Fajar Putri Nadifa Afrila Putri Rahmadhani Putri Zahratul Jannah Rani Puspitaningrum Reza Juanda Rico Nur Ilham Ridani Alifah, Syarifah Rifki Ismal Rini Rosita Br Ritonga Riski Hermawan Rizkinawati Selasi, Dini Selvia Agustin Servo Sari Siti Zuraida Sri Ulina Sridevi Lumban Batu Suci Febriyanti Syahputra, Angga Syahru Liza Putri Akmal Syawal Harianto Syawal Harianto Teuku Zulkarnaen Tinara Rama Dhani Yola Deviani Yosi Hudiya