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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah TAZKIR: Jurnal Penelitian Ilmu-ilmu Sosial dan Keislaman Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Journal Of Management Science (JMAS) JURNAL EKONOMI SAKTI (JES) FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Jurnal Edueco Jurnal Mantik Al-Kharaj: Journal of Islamic Economic and Business JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Global Financial Accounting Journal Jurnal Ilmu Perbankan dan Keuangan Syariah El-kahfi : Journal of Islamic economics Jurnal Simki Economic Jurnal Ekonomi dan Perbankan Syariah Jurnal Ilmiah Raflesia Akuntansi Wasilatuna: Jurnal Komunikasi dan Penyiaran Islam Jurnal Indragiri Penelitian Multidisiplin Etihad: Journal of Islamic Banking and Finance Journal Of Sharia Banking Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Studi Akuntansi, Keuangan, dan Manajemen Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Ilmu Sosial dan Humaniora Dharma Jnana Jurnal Tazakkur Al-Hisbah Jurnal Ekonomi Syariah Journal Of Islamic Social Finance Management Jurnal Studi Pemerintahan dan Akuntabilitas Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Studi Ekonomi dan Kebijakan Publik Yurisprudentia: Jurnal Hukum Ekonomi Jurnal Mutiara Ilmu Akuntansi JIFTECH: Journal Of Islamic Financial Technology Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Medani : Jurnal Pengabdian Masyarakat JIPM: Jurnal Indragiri Penelitian Multidisiplin Jurnal Mahasiswa Akuntansi Samudra Journal Markcount Finance Mu'amalah : Jurnal Hukum Ekonomi Syariah Jurnal Hukum Bisnis Dalwa Islamic Economic Studies: Jurnal Ekonomi Syariah Jurnal Akuntansi Syariah International Journal of Economic Research and Financial Accounting International Journal of Islamic Economics (IJIE) Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ekonomi Bisnis dan Kewirausahaan Profetik Jurnal Ekonomi Syariah Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman Help: Journal of Community Service JPS (Jurnal Perbankan Syariah) Ulil Albab Atestasi : Jurnal Ilmiah Akuntansi Proceedings of International Conference on Islamic Economic Finance and Social Finance Jurnal Teknologi Pendidikan Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory
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Pengaruh Ekonomi Makro Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Ainun Pratiwi Harahap; Alya Rifawarman; Maysaroh; Zulhijah Putri; Brigita Hapsari Putri; Ali Hardana
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v3i2.701

Abstract

Tujuan utama dari manajemen keuangan adalahmemaksimalkan nilai perusahaan yang dapat diwujudkanapabila perusahaan memiliki kinerja keuangan yang baik. Faktor ekonomi makro adalah faktor ekstern yang dapatmempengaruhi kinerja keuangan dan nilai perusahaan. Penelitian ini bertujuan untuk mengetahui signifikansipengaruh faktor ekonomi makro dan kinerja keuanganterhadap nilai perusahaan sektor manufaktur di Bursa EfekIndonesia. Populasi dalam penelitian ini adalah seluruhperusahaan sektor manufaktur yang tercatat di Bursa EfekIndonesia selama periode 2009-2011. Pengujian hipotesispenelitian menggunakan teknik analisis jalur dengan alatbantu SPSS 16.0. Hasil penelitian ini menunjukkan bahwa :(1) faktor ekonomi makro berpengaruh negatif dan tidaksignifikan terhadap kinerja keuangan sektor manufaktur, (2) faktor ekonomi makro berpengaruh positif dan tidaksignifikan terhadap nilai perusahaan sektor manufaktur, serta(3) kinerja keuangan berpengaruh positif dan signifikanterhadap nilai perusahaan sektor manufaktur. Disarankankepada investor yang ingin berinvestasi pada perusahaan di sektor manufaktur yang terdaftar di Bursa Efek Indonesia untuk memperhatikan variabel kinerja keuangan.
Comparative Analysis Of The Profitability Of PT. Bank Panin Syariah Securities Before And After Going Public Hardana, Ali; Sahri, Mohammad Zahrudin; Ramadhan, Ahmad
Journal of Islamic Financial Technology Vol 1, No 2 (2022): JIFTECH : Journal Of Islamic Financial Technology
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.211 KB) | DOI: 10.24952/jiftech.v1i2.6683

Abstract

The approach taken with the theories put forward is related to the profitability ratios including Return On Assets (ROA), which is used as an indicator to measure a company's ability to carry out company operations. While the profitability ratio Return On Equity (ROE) that can be used as an indicator to measure the ability of the company's equity in obtaining net income available to shareholders of the company. This research is a quantitative research using comparative analysis. the type of data used is secondary data in the form of company financial statements obtained from the company's official website, namely www.anualreport.co.id in 2010-2019. The research sampling method used saturated sampling.The results of this study indicate that there is no significant difference between the profitability ratios before and after going public at PT. Bank Panin Syariah Sekuritas in this case is seen from the indicators of Return On Assets (ROA) and Return On Equity (ROE). Keywords: Profitability Ratio, Performance, go public.
Financial Performance Analysis at PT. Bank Syariah Mandiri With Method Economic Value Adde (Eva) Hardana, Ali; Royani, Ida; Situmorang, Indah Sari; Ariyanda, Bima
Journal of Islamic Financial Technology Vol 1, No 1 (2022): JIFTECH : Journal Of Islamic Financial Technology
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (619.494 KB) | DOI: 10.24952/jiftech.v1i1.5025

Abstract

PT. Bank Syariah Mandiri in the 2017-2019 period had a continuous increase in profit value, but from this value PT. Bank Syariah Mandiri has not been able to show the added economic value generated, because the profits obtained have not been deducted from the capital owned by PT. Mandiri Syariah Bank. This research is a quantitative research, using secondary data. The data used is time series data for 2017-2019 published by PT. Bank Syariah Mandiri through its official website, namely www.mandirisyariah.co.id . And analyzed using the Economic Value Added (EVA) method. Based on the results of research conducted by researchers, researchers concluded that PT. Bank Syariah Mandiri succeeded in creating economic added value, where overall in 2017-2019 the Economic Value Added (EVA) 0, and that means PT. Bank Syariah Mandiri obtained a positive Economic Value Added (EVA). And it's good that the results obtained with the EVA method are included in the bank's financial statements so that those who need financial reports can see the added value generated by the company.Keywords: Islamic Bank, Economic Value Added (EVA), Financial Performance
Does Reading Increase the Younger Generation's Intention to Use Islamic Non-Bank Financial Products? Windari, Windari; Hardana, Ali; R Hutagalung, Muhammad Wandisyah; Lestari, Sry; Fitrah, Fitrah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 5 No. 4 (2023): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v5i4.4383

Abstract

Islamic financial institutions have traditionally been dominated by the banking sector. Non-Bank Financial Institutions (NBFIs) actually offer options to meet the various financial needs of the general people. A highly potential target market for Islamic Non-Bank Financial Institutions is the younger Muslim population. This study aims to investigate the potential impact of literacy on young Muslims' inclination to use products offered by non-bank financial institutions. This study uses a quantitative approach using simple linear regression analysis on 138 Muslim youth in North Sumatra. The results of the study demonstrate that the intentions of the younger generation of Muslims to utilize products from Islamic Non-Bank Financial Institutions are positively and significantly influenced by literacy. The official and informal forms of education and socialization play a significant role in increasing the literacy rate of the younger Muslim generations.
The Role of Cost Accounting Information in Enhancing Firm Value and Stakeholder Responsibility: Evidence from Indonesia’s Cement Industry Hardana, Ali; Zaini, Zaki; Husen Subana, Dadang; Wahyu Utami, Try
Etihad: Journal of Islamic Banking and Finance Vol. 5 No. 2 (2025)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v5i2.11873

Abstract

Introduction: This study examines the effect of cost accounting information on the increase in company value and the fulfillment of stakeholder responsibilities in cement companies listed on the Indonesia Stock Exchange (IDX) during 2016–2021. Research Methods: The research uses simple linear regression for causality testing, one-way ANOVA, and independent sample tests for comparative analysis, with a 5% significance level. Results: The findings show that cost accounting information significantly affects firm value, particularly in calculating cost of goods manufactured. Higher firm value improves the company's ability to meet its obligations to stakeholders, including paying dividends to shareholders, covering loan interest to creditors, paying salaries to employees, and fulfilling tax responsibilities to the government. Conclusion: The study also identifies significant differences among public cement companies regarding firm size, dividend payments, tax burden, and interest expenses. However, salary expenses did not show significant differences. These results highlight the strategic importance of accurate cost accounting in enhancing financial performance and maintaining stakeholder trust.
The Role of Traditional Markets in Improving Community Economy According To Perspective Islamic Economics Replita, R; Effendi, Nursyirwan; Ophiyandri, Taufika; Miko, Alfan; Hardana, Ali
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.933

Abstract

Sangkumpal Bonang is a traditional market as well as an economic development creative, which is specifically characterized by Islamic economic practices. Economic system Islam is an economic system that is oriented to rahmatan lil natural. In Economics in Islam, the goal of business is not always to seek profit (material value), but it must remain so plays an important role in obtaining and providing benefits non-material benefits, both for the businessperson himself and the environment broader, such as creating an atmosphere of brotherhood and social awareness and etc. Looking at the background of the problem, a question arises, what is the role of Umbrella in improving the community's economy as well suitability in the Islamic Economic Perspective. The aim to be achieved in this research is to find out the extent of the role of the Payungi Market in improving the community's economy North Padangsidimpuan District, Metro City Center, and how Islamic economic review of market traders. Type of research the author uses field research which is descriptive in nature qualitative, the data sources used are primary and secondary data sources, while data collection techniques use interviews, observation, and documentation. Interviews were conducted with market heads, market initiators, and local people who also act as traders in the market. Observation observing the existing conditions in Payungi and around the market, and documentation used to support the data that researchers obtain in the field. The findings of this research are that the Sangkumpal Bonang Market has potential in improving the economy of the people of North Padangsidimpuan District North Padangsidimpuan City from the field of creativity and economic skills in society. Wrong the other is the business units that are being developed, such as game rides, photo spots, traditional games and others. This means that sangkumpal bonang has value more in the field of improving the economy, especially the market, it is hoped that this will be possibly become a benchmark for the emergence of markets that have more potential for improvement community economy which is of course in accordance with Islamic economics.
Strategy For Increasing Financial Accountability In Wakaf Management In Islamic Religious Organizations In North Sumatra Nurhudawi, Nurhudawi,; Zein, Aliman Syahuri; Hardana, Ali
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.9441

Abstract

Accountability is a process by which an institution holds itself responsible for what it does. Accountability is not solely related to financial reporting and programs made, but also related to public legitimacy. This study aims to determine the priority of problems and solutions as well as to offer appropriate strategies for increasing financial accountability in Islamic Religious organizations in North Sumatra. This type of research uses the Analytic Network Process (ANP) method approach and the help of Super Decision software. The number of respondents in this study amounted to 11 people consisting of three academics, four regulators, and four practitioners. The results showed that according to the respondents, the priority of financial accountability issues was that financial transparency was still low, the second priority was that Nazir had not been able to prepare reports according to standards and the third priority was that the use of reporting information systems was still low. The priority solution is training in preparing financial reports for Nazir, the second priority solution is an audit and the third priority is supervision of the implementation of information systems. According to all respondents, the strategic priority is synergy between regulators, Nazirs, and mass organizations. Furthermore, the second priority is the waqf management training strategy for Nazirs. The last priority is the strategy for making a waqf development master plan.
Analysis Of The Behavior Of Using Mobile Banking Services In North Sumatra Students With The Approach: Technology Acceptance Model Hasibuan, Abdul Nasser; Hardana, Ali; Arif, Muhammad; Siregar, Sulaiman Efendi
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 12, No 2 (2024)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v12i2.6503

Abstract

This study aims to explain the behavioral analysis of the use of mobile banking services to students in North Sumatra with the approach: technology acceptance models, either simultaneously or partially. The sample used is 450 student respondents with the sampling technique using the proportional stratified random sampling technique by conducting a relationship test with the SEM (Structural Equation Model) analysis technique, which will be analyzed using the structural equation modeling tool with the alternative method of partial least square using the SmartPLS software. This study found that simultaneously the perceived usefulness and perceived ease of users have an influence on the behavior of using mobile banking services among students in North Sumatra. Meanwhile, partially, the perceived usefulness and perceived ease of users also have an influence on the behavior of using mobile banking services among students in North Sumatra. As well as the perception of benefits is more dominant than the perceived ease of users in using mobile banking services for students in North Sumatra.Keywords: Usefulness, Ease Of Use, Mobile Banking Usage Behavior
Strategy For Increasing Financial Accountability In Wakaf Management In Islamic Religious Organizations In North Sumatera Nurhudawi, Nurhudawi; Zein, Aliman Syahuri; Hardana, Ali
AL-MASHARIF: JURNAL ILMU EKONOMI DAN KEISLAMAN Vol 11, No 2 (2023)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/masharif.v11i2.10124

Abstract

Accountability is a process by which an institution holds itself responsible for what it does. Accountability is not solely related to financial reporting and programs made, but also related to public legitimacy. This study aims to determine the priority of problems and solutions as well as to offer appropriate strategies for increasing financial accountability in Islamic Religious organizations in North Sumatra. This type of research uses the Analytic Network Process (ANP) method approach and the help of Super Decision software. The number of respondents in this study amounted to 11 people consisting of three academics, four regulators, and four practitioners. The results showed that according to the respondents, the priority of financial accountability issues was that financial transparency was still low, the second priority was that Nazir had not been able to prepare reports according to standards and the third priority was that the use of reporting information systems was still low. The priority solution is training in preparing financial reports for Nazir, the second priority solution is an audit and the third priority is supervision of the implementation of information systems. According to all respondents, the strategic priority is synergy between regulators, Nazirs, and mass organizations. Furthermore, the second priority is the waqf management training strategy for Nazirs. The last priority is the strategy for making a waqf development master plan. 
DAMPAK DISIPLIN KERJA DAN KOMPENSASI TERHADAP KINERJA KARYAWAN DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING PADA SWALAYAN 88 Hardana, Ali; Hasibuan, Lismawati; Utami, Try Wahyu
Tazkir: Jurnal Penelitian Ilmu-ilmu Sosial dan Keislaman Vol 9, No 2 (2023)
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tazkir.v9i2.8398

Abstract

Payment or gift compensation is also very important attention in increasing morale employees so that it will be achieved later the expected work results will even be obtained enhanced by giving compensation according to the level of risk of each job. This study aims to examine the extent to which work discipline, compensation determines performance employees with work motivation as an intervening variable at Supermarket 88, by using quantitative research methods with data analysis techniques with path analysis to visitors as many as 268 respondents who were sampled from a population of 268 visitors, which testing the data using the SPSS 21 software tool. The results of the study are; Work discipline has a significant effect on work motivation with a direct influence coefficient of discipline work on work motivation. Compensation has no significant effect on work motivation with the direct effect coefficient of compensation on work motivation. Work discipline has a significant effect on employee performance with a coefficient of influence work discipline directly on employee performance. Compensation has that effect significant effect on employee performance with a direct effect coefficient of compensation on performance employee. Work motivation has a significant influence on employee performance with the coefficient of direct influence of work motivation on employee performance. Coefficient value indirect influence direct influence. So that work discipline has an effect significant effect on employee performance through work motivation. Or it could also be concluded that motivation work as an intervening variable in mediating the relationship between work discipline and employee performance. The value of the coefficient of indirect effect direct effect. So compensation significant effect on employee performance through work motivation. Or it could also be concluded that work motivation as an intervening variable in mediating the relationship of compensation to employee performance.
Co-Authors Abdul Nasser Hasibuan ABDUL nasser NASSER Abdul Razak, Dzulasjastri Afifah, Afrah Afnita Siregar, Deni Ahmad Ramadhan Ainun Pratiwi Harahap aisyah pratiwi Ali Wardani Alya Rifawarman Ananda Anugrah Nasution Anggita Utami anni sofiyah Annisa Husna Harahap Anugrah Nasution, Ananda Anwar Ibrahim Arbanur Rasyid Ardilla Safitri, Riski Ariyanda, Bima arjun arjun Arti Damisa Aswadi Lubis Avinash, Buschhaus ayu rumi Azhari Akmal Tarigan Azim, Nik Mohd Azwar Hamid Brigita Hapsari Putri Budiman Ritonga, Hasir Dalimunthe, Siti Sarah Damri Batubara Desy Khairani devi yana dulmen dulmen Elna Sriwanna erlina erlina eva indah Fakhrurrozi Hasibuan Febri Ardiansyah Fitrah Fitrah, Fitrah H Maydany Pgb , Nurul Hairani, Risna Harahap, Darwis Harahap, Eli Sputri Harahap, Halimatussadiah Hararap, Naruddin Khalil Hasibuan, Lismawati Hasyim, Yasin Al heni mutiara Husen Subana, Dadang Ida Royani Idris Saleh Ihdi Aini Ikhwanuddin Harahap Imam Wahyudi Hasibuan Indah Sari Situmorang indra muallim Ja’far Nasution Jafar Nasution Johanna, Anne Kamaluddin Kamaluddin Kamaluddin Kamaluddin Karmilasari Siregar, Ratih Khairani, Desy Khairiyah Asri Nasution Lestari, Sry Lismawati Hasibuan Lismawati Hasibuan Lismawati, Lismawati Lubis, Aswadi M. Fauzan Mahmud Pasaribu Maskota Harahap Mayasari Matondang , Desy Maysaroh Miko, Alfan Muhammad Arif Muhammad Arif Muhammad Isa Muhammad Isa Muhammad Syukri Albani Nasution Mutiah, Nur Nasution , Jafar Nasution, Ananda Anugrah Nasution, Dina Liriani Nasution, Elga Nasution, Samsinar Nasution, Yuriani Nepri Marito Nofinawati N Novriansyah Harahap, Takdir Nuddin, Muhammad Nur Mutiah Nurhalimah Nurhalimah Nurhudawi, Nurhudawi Nurhudawi, Nurhudawi, Nursyirwan Effendi, Nursyirwan Nurwahyuni Ophiyandri, Taufika Ophiyandri, Taufika Pane, Nur fatimah Pasaribu, Putrimarito R Hutagalung, Muhammad Wandisyah R Replita Rahma Hayati Rahman, Alfi Dwi rahmat annam Replita Replita, R Replita, Replita ridwan muhammad Risna Hairani Sitompul Ritonga, Hasir Budiman Rudiaman, Rudiaman Safitri Nasution, Adek Sahri, Mohammad Zahrudin Sallim Asrobi Harahap Simamora, Chanra SIREGAR, BUDI GAUTAMA Siti Aminah Siti Suryani Hasibuan Situmorang, Indah Sari Sulaiman Efendi Hasibuan Sulaiman Efendi Siregar syarifah isnaini syuaib nasution Taufika Ophiyandri Tongku Imam Raja Junjungan Try Wahyu Utami Try Wahyu Utami Tussadiah, Halima Utami, Try Wahyu Wahyu Utami, Try Windari Windari Windari Windari, Windari Windari, Windari Yusriani Nasution Zaini, Zaki Zein, Aliman Syahuri Zulhijah Putri