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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 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 Dirham: Journal of Sharia Finance and Economics STARLA : Jurnal Pengabdian Masyarakat International Journal of Islamic Business Management Journal Of Management, Economics, And Accounting Research
Ali Hardana
Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan
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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Optimalisasi Peran Generasi Muda Dalam Ekonomi Kreatif Melalui Workshop Desain Grafis Dan Media Sosial Di Kota Padangsidimpuan Hardana, Ali; Simamora, Chanra; Budiman Ritonga, Hasir; Novriansyah Harahap, Takdir
Jurnal Dharma Jnana Vol. 5 No. 2 (2025): JURNAL DHARMA JNANA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

Perkembangan ekonomi kreatif menjadi salah satu motor penggerak pertumbuhan ekonomi lokal, khususnya di kalangan generasi muda. Di Kota Padangsidimpuan, potensi ini belum dimanfaatkan secara optimal karena keterbatasan keterampilan dalam bidang desain grafis dan pemanfaatan media sosial. Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas generasi muda melalui pelatihan desain grafis dasar dan strategi promosi digital. Metode pelaksanaan meliputi sosialisasi, pelatihan teknis, dan pendampingan langsung selama tiga hari yang diikuti oleh 30 peserta dari kalangan pelajar dan mahasiswa. Hasil kegiatan menunjukkan peningkatan signifikan dalam kemampuan peserta dalam menggunakan aplikasi desain (Canva dan Adobe Illustrator) serta membuat konten promosi di media sosial seperti Instagram dan TikTok. Selain itu, peserta menunjukkan antusiasme tinggi dan kesiapan untuk menerapkan keterampilan tersebut dalam usaha kreatif masing-masing. Kegiatan ini membuktikan bahwa pemberdayaan berbasis pelatihan digital dapat menjadi strategi efektif dalam mengoptimalkan peran generasi muda di sektor ekonomi kreatif daerah.
The Role of Customary Institutions in the Enforcement of Islamic Law in Padang Lawas Ritonga, Hasir Budiman; Hardana, Ali
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Vol. 3 No. 4 (2025)
Publisher : Sharia Journal and Education Center Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ijijel.v3i4.1491

Abstract

The enforcement of Islamic law in Padang Lawas has its own characteristics because it is influenced by the existence of customary institutions that are still strong in people's lives. The background of this research problem departs from the phenomenon of customary practices that often coexist with Islamic law, but its role in resolving various social disputes has not been fully documented and understood. This research aims to analyze the role of customary institutions in the enforcement of Islamic law, understand customary-based and sharia-based case resolution mechanisms, and see the extent of the effectiveness of customary institutions in maintaining social order in Padang Lawas. The research method used is qualitative with a descriptive approach, through in-depth interviews with traditional leaders, scholars, and communities, as well as documentation studies on customary texts and customary deliberative decisions. The results of the study show that customary institutions play a role as the main mediator in resolving disputes between family, inheritance, and violations of social norms by prioritizing deliberation and the principle of restorative justice. In addition, customary institutions are able to harmonize Islamic and customary values so that law enforcement is created that is accepted by the community. This role is considered effective because it is deeply rooted in local culture and has high moral authority.
KAJIAN HUKUM EKONOMI ISLAM TERHADAP PRAKTIK JUAL BELI CRYPTOCURRENCY DI INDONESIA Hardana, Ali; Ritonga, Hasir Budiman
Yurisprudentia: Jurnal Hukum Ekonomi Vol 11, No 2 (2025): Edisi Juli-Desember
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.
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.
BUSINESS STRATEGY FOR THE DEVELOPMENT OF MSMES IN NORTH PADANG LAWAS Hardana, Ali
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 1 (2026): March
Publisher : CV. Barokah Publsiher

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Abstract

This study aims to examine the business strategy for the development of Micro, Small, and Medium Enterprises (MSMEs) in North Padang Lawas. In the digital era, MSMEs face both opportunities and challenges in utilizing digital platforms for marketing, sales, and business management. This research employs a quantitative approach using surveys as the primary data collection method. Respondents include MSME actors who actively use digital tools, such as social media and e-commerce platforms, in their business operations. Data were analyzed using descriptive statistics and multiple regression analysis to determine the impact of digital business strategies on MSME performance. The results indicate that social media marketing, e-commerce adoption, and digital promotion strategies significantly improve sales, expand market reach, and enhance competitiveness. However, challenges such as limited digital literacy, resource constraints, and uneven internet access hinder full implementation. The study suggests that proper planning of digital business strategies, combined with support from government and relevant institutions in the form of training and infrastructure, is crucial to optimize MSME growth and sustainability in North Padang Lawas.
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

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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): Juli
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.
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 Dalimunthe, Siti Sarah Damri Batubara devi yana dulmen dulmen Elna Sriwanna erlina erlina eva indah Fakhrurrozi Hasibuan Febri Ardiansyah Fitrah Fitrah, Fitrah G. Gunawan H Maydany Pgb , Nurul Harahap, Darwis Harahap, Eli Sputri Harahap, Halimatussadiah Harahap, Takdir Novriansyah Hararap, Naruddin Khalil Hasyim, Yasin Al heni mutiara Husen Subana, Dadang 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 lestari 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 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 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 Tanjung, Muhammad Affandy Taufika Ophiyandri Tongku Imam Raja Junjungan Try Wahyu Utami Tussadiah, Halima Windari Windari, Windari Windari, Windari Yusriani Nasution Zaini, Zaki Zein, Aliman Syahuri Zulhijah Putri