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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 Ekonomi dan Perbankan Syariah Jurnal Ilmiah Raflesia Akuntansi 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 Mu'amalah : Jurnal Hukum Ekonomi Syariah Journal of Islamic Economics and Finance 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 (HJCS) 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 Dirham: Journal of Sharia Finance and Economics STARLA : Jurnal Pengabdian Masyarakat Journal Of Management, Economics, And Accounting Research Perspectives on Advanced New Generations of Global and Local Economic Horizons WASILATUNA: JURNAL KOMUNIKASI DAN PENYIARAN ISLAM
Ali Hardana
Unknown Affiliation
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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National Amil Zakat Agency as a Moderation of Perception and Religion on the Decision to Pay Zakat Hardana, Ali; Nasution, Jafar; Damisa, Arti
Dirham: Journal of Sharia Finance and Economics Vol. 1 No. 2 (2025): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/josfe.v1i2.3810

Abstract

Purpose: The purpose of this study is to identify the variables that affect muzakis' zakat payment decisions at the National Amil Zakat Agency. Altruism was included in this study as a moderating variable as well. Muzaki's capacity to decide to pay zakat is a result of his attention to and awareness of doing so. Muzaki may decide to distribute zakat at the National Amil Zakat Agency (BAZNAS). Methodology/approach: The population in this study is the entire community in Indonesia, with purposive sampling used to select specific respondents. The sample size was determined using the "ten times the number of formative indicators" method, resulting in 230 respondents. Data was collected through online questionnaires distributed to millennials in Indonesia via Google Forms. The analysis was conducted using Warp PLS 6.0, which involved three stages: 1) Evaluation of the Measurement Model, 2) Evaluation of the Structural Model, and 3) Hypothesis Testing. Results/findings: Then the variables of perception and religiosity have no significant effect on the muzaki's decision to pay zakat to the National Amil Zakat Agency through altruism. The results of this study are expected to be useful for related parties, especially the National Amil Zakat Agency, to continue to improve and maintain the factors that influence Muzaki's decisions in carrying out Zakat payments. Conclusion: This study finds that perception and religiosity significantly influence muzaki's decision to pay zakat through BAZNAS, while altruism does not have a significant moderating effect. These results suggest that BAZNAS should focus on enhancing public awareness of zakat's spiritual and social benefits. Limitation: The study's sample is limited to millennials in Indonesia, which may not fully represent the general population. The use of purposive sampling and online surveys could introduce bias, and the insignificance of altruism requires further exploration in future studies. Contribution: This research contributes to understanding zakat payment behavior by emphasizing the importance of perception and religiosity. It offers practical insights for BAZNAS to improve zakat collection and enhance poverty alleviation efforts.
Program Pelatihan Bisnis Digital Untuk Pemberdayaan UMKM Paluta Ali Hardana; Yusriani Nasution
STARLA: Jurnal Pengabdian Masyarakat Vol 2 No 1 (2026): Maret
Publisher : CV. BAROKAH PUBLISHER

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

Abstract

Penelitian ini bertujuan untuk mengembangkan kapasitas UMKM di Kabupaten Padang Lawas Utara melalui program pelatihan bisnis digital yang dirancang untuk meningkatkan kemampuan pemasaran, manajemen, dan penjualan berbasis teknologi. Program ini menekankan pemanfaatan media sosial, marketplace, dan strategi digital marketing agar UMKM dapat meningkatkan visibilitas produk, memperluas pasar, serta meningkatkan daya saing usaha. Metode penelitian menggunakan pendekatan pengabdian kepada masyarakat (community service) dengan pelaksanaan pelatihan, pendampingan praktik, dan evaluasi pasca-pelatihan. Responden penelitian adalah pelaku UMKM lokal yang mengikuti program pelatihan. Data dikumpulkan melalui kuesioner, wawancara, dan observasi lapangan, kemudian dianalisis secara deskriptif untuk mengevaluasi peningkatan pengetahuan, keterampilan digital, dan dampak pada kinerja usaha. Hasil penelitian menunjukkan bahwa pelatihan bisnis digital secara signifikan meningkatkan pemahaman peserta terhadap pemasaran online, penggunaan e-commerce, dan pengelolaan bisnis secara digital. Selain itu, sebagian besar peserta melaporkan peningkatan penjualan dan perluasan jaringan pelanggan setelah mengikuti pelatihan. Penelitian ini menegaskan bahwa pelatihan bisnis digital merupakan strategi efektif untuk pemberdayaan UMKM di Paluta, serta mendorong transformasi digital di tingkat usaha mikro dan kecil.
Peran Kewirausahaan Digital dalam Pengembangan UMKM di Padang Lawas Utara Hardana, Ali; Efendi Siregar, Sulaiman; Novriansyah Harahap, Takdir
Journal of Management, Economics, and Accounting Research Vol. 1 No. 2 (2026): March 2026
Publisher : CV. Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62712/jomear.v1i2.45

Abstract

This study aims to analyze the role of digital entrepreneurship in the development of Micro, Small, and Medium Enterprises (MSMEs) in Padang Lawas Utara Regency. The advancement of information and communication technology has created new opportunities for MSMEs to enhance their competitiveness through the utilization of digital platforms. This research employs a qualitative approach, with data collected through interviews, observations, and documentation involving MSME actors. The results indicate that digital entrepreneurship plays a significant role in expanding market access, improving operational efficiency, and strengthening the branding of local products. However, several challenges remain, including limited digital literacy, uneven technological infrastructure, and a lack of training and mentoring support. Therefore, collaboration among the government, business actors, and other stakeholders is necessary to improve the digital capacity of MSMEs. By optimizing digital entrepreneurship, MSMEs in Padang Lawas Utara are expected to grow sustainably and contribute to regional economic development.
The Effect Of Financial Literacy And E-Wallet Use On Students' Consumer Behavior Tanjung, Muhammad Affandy; Hardana, Ali; Harahap, Takdir Novriansyah; Nasutin, Abri
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Vol. 4 No. 2 (2026)
Publisher : SPT. haria Journal and Education Center Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ijijel.v4i2.1802

Abstract

This study aims to analyze the effect of financial literacy and e-wallet usage on the consumptive behavior of students at the Faculty of Islamic Economics and Business, Syekh Ali Hasan Ahmad Addary State Islamic University Padangsidimpuan. The research employed a quantitative approach with a causal associative design. The sample consisted of 65 respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed through multiple linear regression using SPSS version 22.The results indicate that financial literacy has a negative effect on consumptive behavior, with a regression coefficient of -0.203, meaning that higher levels of financial literacy are associated with lower levels of consumptive behavior among students. E-wallet usage also shows a negative effect on consumptive behavior, with a regression coefficient of -0.154. Simultaneously, financial literacy and e-wallet usage have a significant effect on consumptive behavior, as evidenced by an F-test significance value of 0.001 (< 0.05). The coefficient of determination (R Square) of 0.823 indicates that 82.3% of the variation in consumptive behavior can be explained by the two independent variables.In conclusion, improving financial literacy and promoting wise use of e-wallets can be effective strategies to reduce consumptive behavior among students in the digital era.
Pondok Pesantren's Transformational Leadership Analysis of the Financial Reporting Company's Accountability Ali Hardana
Studi Akuntansi, Keuangan, dan Manajemen Vol 4 No 1 (2024): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i1.2778

Abstract

Purpose: It is not possible to evaluate the accountability of Islamic boarding schools in terms of openness as ideal, efficient, or successful. The question that arises is whether transformational leadership and trust affect the accountability of Darul Istiqomah Hutapadang Islamic Boarding School’s financial reports. This study sought to ascertain how transformational leadership and trust affect financial report accountability at Darul Istiqomah Hutapadang Islamic Boarding School. Methodology/approach: The research method used in this study was to use quantitative methods with multiple linear regression analysis using descriptive statistics, validity test, reliability test, normality test, classical assumption test, multicollinearity test, heteroscedasticity test, hypothesis test and multiple linear regression analysis test to obtain the results of the study used the SPSS version 26 application, the data used in this study were primary data obtained directly from the answers of 30 respondents who were teachers and staff of the Islamic boarding school office. Results: The findings indicate that while transformational leadership has a largely negative impact on accountability, the trust variable has a partially positive impact. Accountability is simultaneously influenced by both transformative leadership and trust. Limitations: Ownership structure and ownership has no relationship with debt policy Contribution: Ayu Lestari Indri (2022) The study's findings show that dividend policy, domestic institutional ownership, and foreign institutional ownership all significantly and favorably affect firm value. The effect of foreign institutional ownership on dividend policies is substantial and detrimental. Domestic institutional ownership has no impact on dividend policy. Foreign Institutional Ownership of Firm Value cannot be mediated by Dividend Policy as an intervening variable. Dividend Policy cannot mediate Domestic Institutional Ownership of Firm Value as an intervening variable.
KAJIAN HUKUM EKONOMI ISLAM TERHADAP PRAKTIK JUAL BELI CRYPTOCURRENCY DI INDONESIA Ali Hardana; Hasir Budiman Ritonga
Yurisprudentia: Jurnal Hukum Ekonomi Vol 11, No 2 (2025)
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/yurisprudentia.v11i2.17019

Abstract

The development of digital technology has brought about various innovations in the financial system, one of which is cryptocurrency as a means of exchange and investment instrument. However, the legality and permissibility of cryptocurrency trading remain controversial, especially from the perspective of Islamic economic law. This study aims to examine the legal status of cryptocurrency trading in light of Islamic economic principles and assess its practice in Indonesia based on core sharia principles such as justice, transparency, and avoidance of gharar (uncertainty) and maisir (speculation). This research employs a qualitative normative approach through library research and in-depth interviews with Islamic economic practitioners, along with analysis of relevant fatwas, including those issued by the Indonesian Ulema Council (DSN-MUI) and opinions of contemporary scholars. The results show that cryptocurrency trading contains a high level of speculation and does not fully comply with sharia principles, particularly regarding price stability and transaction object clarity. Nevertheless, there is a diversity of scholarly opinion; some scholars prohibit its use due to elements of gharar and maisir, while others permit it under specific conditions. In conclusion, cryptocurrency trading practices in Indonesia still require clearer guidance from an Islamic legal perspective. There is a need for more specific regulations, fatwas, and public education to ensure that digital asset transactions align with the principles of Islamic economic law.
Strategi Fintech Untuk Meningkatkan Inklusi Keuangan Digital Di Palas Ali Hardana
WELFARE: Journal of Islamic Economics and Finance Vol 5, No 1 (2026)
Publisher : Prodi Perbankan Syariah UIN Sumatera Utara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30821/wifi.v5i1.28930

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas strategi financial technology (fintech) dalam meningkatkan inklusi keuangan digital di wilayah Palas. Latar belakang penelitian ini didasarkan pada masih rendahnya akses masyarakat terhadap layanan keuangan formal, terutama di daerah semi-perkotaan dan pedesaan. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner yang disebarkan kepada pelaku usaha mikro, kecil, dan menengah (UMKM) serta masyarakat umum. Sampel penelitian ditentukan menggunakan metode purposive sampling dengan jumlah responden sebanyak 100 orang. Analisis data dilakukan menggunakan regresi linier berganda untuk menguji pengaruh variabel literasi keuangan digital, kemudahan penggunaan aplikasi fintech, serta tingkat kepercayaan terhadap layanan fintech terhadap inklusi keuangan digital. Hasil penelitian menunjukkan bahwa ketiga variabel tersebut memiliki pengaruh positif dan signifikan terhadap peningkatan inklusi keuangan digital di Palas. Faktor kemudahan penggunaan dan kepercayaan menjadi variabel dominan yang memengaruhi adopsi layanan fintech oleh masyarakat. Oleh karena itu, diperlukan strategi yang berfokus pada peningkatan edukasi digital, keamanan sistem, serta penyediaan layanan yang mudah diakses. Penelitian ini diharapkan dapat menjadi referensi bagi pemerintah dan pelaku industri dalam mengembangkan kebijakan dan inovasi layanan keuangan digital.
Assessing the Role of Circular Economy in Strengthening Regional Economic Resilience in the Post-Pandemic Context Ali Hardana; Claudia; Vanesa Yolanda
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 1 No. 2 (2025): July, 2025
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v1i1.248

Abstract

The COVID-19 pandemic exposed vulnerabilities in linear economic models, highlighting the need for resilience at regional levels. This study examines how the circular economy (CE) can enhance regional economic resilience post-pandemic through waste reduction, resource reuse, and innovation. Using a systematic literature review and mixed-methods analysis of peer-reviewed sources and policy reports, findings show CE reduces reliance on fragile supply chains, lowers costs, and creates green jobs. Success depends on adaptive local policies and multi-stakeholder collaboration, with digital technologies like Industry 4.0 playing a key role. Research gaps include limited long-term data and contextual studies, indicating a need for future multidisciplinary research. The findings support CE as a vital strategy for sustainable economic recovery and resilience.
Analyzing Consumer Preferences for Local Products Integrating Social and Environmental Value Dimensions: A Choice Modelling Approach Ali Hardana; Tata Putri Salsabila; Intan Septiana Hadi; Muhammad Esa Saputro Priyono; Camelia Adinda Putri; Tri Agnesa
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 1 No. 2 (2025): July, 2025
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v1i1.249

Abstract

This study investigates how growing consumer awareness of social and environmental issues influences preferences for local products in Indonesia. It analyzes consumer choices by integrating social, environmental, and economic values using a quantitative choice modeling approach. Based on nationally representative data from a 2023 survey of over 500 respondents, the research reveals that all three value dimensions significantly impact consumer decisions. Social attributes, particularly, strengthen consumer-brand relationships as consumers increasingly view local products not merely as functional goods but as an extension of the social and ethical values they wish to support. Furthermore, the findings show significant geographical heterogeneity: Urban consumers are more responsive to environmental attributes, whereas rural consumers prioritize the local social and economic value (Sukmana et al., 2024). Younger, highly educated, and urban consumers also show a greater willingness to pay a premium (8–12%) for products with sustainable attributes. These findings underscore the importance of segmented marketing strategies tailored to specific geographic contexts and provide actionable insights for policymakers and marketers to promote sustainable consumption and product development by fostering value-congruent brand loyalty.
Syariah-Compliant Financing Models and Their Strategic Contribution to the Agricultural Sector and the Development of Micro, Small, and Medium Enterprises (MSMEs) Ali Hardana; Alif Sepriadi; Meylika Nadya; Regitra Ingka Cahyani; Bunga Kartika
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 1 No. 2 (2025): July, 2025
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v1i1.250

Abstract

This study examines how Islamic financing models, like murabahah and salam, impact Indonesia's agricultural and MSME sectors. Using 2023 national data and Structural Equation Modeling (SEM), the research finds that Islamic financing has a significant positive effect on sector performance, boosting productivity and revenue. This improved performance, in turn, acts as a key link to broader strategic contributions, such as MSME growth and improved welfare. The findings suggest that Islamic finance is crucial for inclusive economic development and that policies should be tailored to different regions and business scales to maximize its impact.
Co-Authors Abdul Nasser Hasibuan ABDUL nasser NASSER Abdul Razak, Dzulasjastri Achmad Wicaksono Afifah, Afrah Afnita Siregar, Deni Ahmad Ramadhan Ainun Pratiwi Harahap aisyah pratiwi Ali Wardani Alif Sepriadi 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 Bunga Kartika Burhanuddin Camelia Adinda Putri Claudia Dalimunthe, Siti Sarah Damri Batubara Devi Maya Sofa devi yana dulmen dulmen Elna Sriwanna erlina erlina eva indah Fakhrurrozi Hasibuan Febri Ardiansyah Fitrah Fitrah, Fitrah G. Gunawan H Maydany Pgb , Nurul Haldi Jofanda Harahap, Darwis Harahap, Eli Sputri Harahap, Halimatussadiah Harahap, Takdir Novriansyah Hararap, Naruddin Khalil Hasir Budiman Ritonga Hasyim, Yasin Al heni mutiara Idris Saleh Ihdi Aini Ikhwanuddin Harahap Imam Wahyudi Hasibuan Indah Sari Situmorang indra muallim Intan Septiana Hadi Ja’far Nasution Jafar Nasution Johanna, Anne Kamaluddin Kamaluddin Kamaluddin Kamaluddin Karmilasari Siregar, Ratih Khairani, Desy Khairiyah Asri Nasution Kusuma Wijaya lestari, sry lestari Lismawati, Lismawati Lubis, Aswadi M. Fauzan Mahmud Pasaribu Maskota Harahap Mayasari Matondang , Desy Maysaroh Meylika Nadya Miko, Alfan Muhammad Arif Muhammad Arif Muhammad Esa Saputro Priyono Muhammad Isa Muhammad Isa Muhammad Syukri Albani Nasution Muhammad Wandisyah Hutagalung Nasutin, Abri 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 Replita Rahma Hayati Rahman, Alfi Dwi rahmat annam Regitra Ingka Cahyani 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 Sobana, Dadang Husen Sulaiman Efendi Hasibuan Sulaiman Efendi Siregar syarifah isnaini syuaib nasution Tanjung, Muhammad Affandy Tata Putri Salsabila Taufika Ophiyandri Tongku Imam Raja Junjungan Tri Agnesa Try Wahyu Utami Tussadiah, Halima Vanesa Yolanda Wa Ode Irma Sari Windari Windari Windari, Windari Windari, Windari Yusriani Nasution Zaini, Zaki Zein, Aliman Syahuri Zulhijah Putri