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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
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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Kontribusi Data Akuntansi Biaya terhadap Peningkatan Nilai Perusahaan dan Tanggung Jawab Pemangku Kepentingan pada Perusahaan Manufaktur Semen Indonesia Lismawati, Lismawati; Hardana, Ali; Utami, Try Wahyu; Mutiah, Nur
Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v3i1.6037

Abstract

Introduction: The purpose of this study is to determine the effect of cost accounting information on the improvement of corporate value and responsibility to stakeholders, at cement industry companies listed in Indonesia Stock Exchange (BEI) period 2016-2021. Research Methods: Data analysis techniques using simple linear regression analysis product correlation moment for causality test and comparative analysis k one way ANOVA independent sample for comparative test, with 5% significance level. Results: The results showed that the cost accounting information, which is realized in the calculation of cost of goods manufactured, has a significant effect on the increase of company value. Increased corporate value significantly influences the company's ability to fulfill its responsibilities to stakeholders, such as paying dividends to shareholders, borrowing interest expense to creditors, hiring employees and paying taxes to the government. Conclusion: This study also concludes that there are differences of firm size, dividend payout, tax burden, interest expense on cement company go public in Indonesia, while the salary load is not significant difference.
Analisis Hubungan Pertumbuhan Ekonomi Dengan Kemiskinan dan Belanja Modal Pemerintah Daerah, Penyerapan Tenaga Kerja, dan Indeks Pembangunan Manusia Hardana, Ali; Nasution, Jafar; Damisa, Arti; Lestari, Sry; Zein, Aliman Syahuri
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 3 No. 1 (2023): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jastaka.v3i1.2407

Abstract

Purpose: The aims of this study are to examine the effect of capital expenditures of local governments, labor absorption and the Human Development Index on economic growth and poverty in 35 districts/cities in Central North Sumatra. Methodology/approach: This research uses research quantitative. while the data sources used by researchers are secondary data. There are variable capital expenditures of local governments, labor absorption, and the Human Development Index as an exogenous variable, while economic growth and poverty level as an endogenous variable. This study uses panel data which combines time series data and cross-section. These data were analyzed using Structural Equation Modeling with AMOS 20 program. Results/findings: The results showed that the four proposed hypotheses are accepted and the hypothesis is rejected. Hypothesis 1 suggests that the local government capital expenditure significantly positive effect on economic growth. Hypothesis 2 suggests that labor absorption significantly positive effect on economic growth. Hypothesis 3 suggests that the Human Development Index significantly positive effect on economic growth. Hypothesis 4 suggests that economic growth has no significant effect on poverty. Hypothesis 5 suggests that the Human Development Index is a significantly negative effect on poverty Limitation: Multivariate normality testing was carried out by looking at the multivariate CR value with results of ±2.58.
Analisis Kepemimpinan Transformasional terhadap Akuntabilitas Laporan Keuangan Pondok Pesantren Hardana, Ali
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 4 (2023): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i4.2726

Abstract

Purpose: The Accountability of Islamic boarding schools in terms of transparency cannot yet be assessed as optimal, efficient and effective. The formulation of the problem that occurs is whether trust and transformational leadership affect the accountability of the financial reports of the Darul Istiqomah Hutapadang Islamic Boarding School. The purpose of this study was to determine the effect of trust and transformational leadership on the accountability of financial reports 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/findings: The results of the study show that the variable of trust has a partial effect on accountability and transformational leadership partially has no effect on accountability. Simultaneously the variables of trust and transformational leadership influence accountability. Limitations: Ownership structure and ownership has no relationship with debt policy Contribution: Indri Ayu Lestari (2022) The results of this study indicate that Foreign Institutional Ownership, Domestic Institutional Ownership, and Dividend Policy have a positive and significant effect on Firm Value. Foreign Institutional Ownership has a negative and significant effect on Dividend Policy. Domestic Institutional Ownership has no effect on Dividend Policy. Dividend Policy as an intervening variable is unable to mediate Foreign Institutional Ownership of Firm Value. Dividend Policy as an intervening variable is unable to mediate Domestic Institutional Ownership of Firm Value.
Business Resilience Amidst The Covid-19 Pandemic Hardana, Ali; Hararap, Naruddin Khalil; Nasution, Jafar; Damisa, Arti
Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 1 (2024): Journal of Islamic Economics and Banking
Publisher : Institut Agama Islam (IAI) SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46899/jeps.v12i1.629

Abstract

The Covid-19 pandemic has an impact on various sectors of life, not only the health sector, the economic and business sectors are also experiencing a serious impact. At this time, many business actors experience various problems such as declining sales, lack of capital, hampered sales distribution and difficulties in raw materials. Therefore, a resilience is needed in order to continue to run in the midst of this difficult situation. The object of this research is UD. salacca. This research method is using a qualitative approach and then analyzed using SWOT analysis. The results of this study indicate that the results obtained from the SWOT matrix table, there are several alternative strategies for UD. Salacca to survive in the midst of the Covid-19 pandemic: (a) Alternative strategies for SO to maximize the use of digital technology to market processed salak products more widely which have guaranteed halalness, maintain cooperative relationships with distributors so that they have the opportunity to expand distribution networks outside the city and abroad, utilize social media to promote the location of business locations to attract customers and utilize digital technology to improve HR skills for the better. (b) Alternative ST strategy to reduce the number of employees so that UD. Salacca was able to survive because of the social distancing policy in the midst of the Covid-19 pandemic, declining market demand, so it had to reduce the amount of production and increase cooperation with suppliers of raw materials in order to increase the amount of production. (c) Alternative WO strategies utilize technological developments to make bookkeeping using a computer system and increase the use of technology and information to expand market share. (d) The alternative WT strategy is to utilize digital technology to increase sales turnover and utilize technology and information to establish communication with salak suppliers from various regions in order to continue to produce salak processed products.
Analysis of Batik Marketing Management in South Tapanuli Regency Nur Mutiah; Ali Hardana; Try Wahyu Utami
International Journal of Economic Research and Financial Accounting Vol 1 No 3 (2023): IJERFA-APRIL 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v1i3.31

Abstract

Sipirok Batik Village is one of the cultural areas in Indonesia which is rich in cultural and historical potential that has been inherited from our ancestors. One of the invaluable heritages owned by the Sipirok batik village is the art of batik which is included in the intangible cultural heritage. Solo batik art, which is the main attraction, is enriched with historical sites such as historic tombs and mosques and other sites. The aims of this research are to: (1). Analyzing marketing management carried out by batik entrepreneurs in Sipirok Batik Village, South Tapanuli Regency, (2). To find out the marketing management carried out by batik entrepreneurs in Sipirok Village, South Tapanuli Regency, (3). To find a new marketing management so that it can further increase batik sales in Sipirok Batik Village, South Tapanuli Regency, (4). This research is expected to be able to contribute to the government to encourage local governments to support the preservation of batik. The research results are: (1). The research planned by the researchers has been successfully implemented in the Sipirok Batik Village, South Tapanuli Regency, (2). The results of data processing show that the marketing carried out by the batik artisans of Kampung Batik Sipirok, South Tapanuli Regency still uses traditional methods as much as 17%, while marketing management is carried out by batik craftsmen using ICT (website) as much as 83%, (3). Based on the SWOT analysis, it can be concluded that the marketing management marketing method that uses internet technology (website) can be applied by batik craftsmen in Sipirok Batik Village, South Tapanuli Regency.
Analisis Hubungan Pertumbuhan Ekonomi dengan Kemiskinan dan Belanja Modal Pemerintah Daerah, Penyerapan Tenaga Kerja, dan Indeks Pembangunan Manusia Hardana, Ali
Studi Ekonomi dan Kebijakan Publik Vol. 2 No. 2 (2024): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sekp.v2i2.2344

Abstract

Purpose: This study examines the effects of local governments’ capital expenditures, labor absorption, and the Human Development Index on economic growth and poverty in 35 districts/cities in Central North Sumatra. Methodology/Approach: Quantitative research was used in this study. The secondary data were used by the researchers. Capital expenditures of local governments, labor absorption, and the Human Development Index are exogenous variables, while economic growth and poverty level are endogenous variables. Results: The results showed that the four proposed hypotheses were accepted, and the hypothesis was rejected. Limitations: Ownership structure and ownership have no relationship with debt policies. Contributions: Nasution et al. (2023) The results showed that the four proposed hypotheses were accepted and the hypothesis was rejected. Hypothesis 1 suggests that local government capital expenditures have a significantly positive effect on economic growth. Hypothesis 2 suggests that labor absorption has a significantly positive effect on economic growth. Hypothesis 3 suggests that the Human has a significantly positive effect on economic growth. Hypothesis 4 suggests that economic growth has no significant effect on poverty. Hypothesis 5 suggests that the Human Development Index has a significantly negative effect on poverty.Index is a significantly negative effect on poverty.
Studi Kasus Di Rumah Sakit: Sistem Informasi Akuntansi Pembayaran Dan Upah Lismawati Hasibuan; Indah Sari Situmorang; Ali Hardana
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 2 (2023): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i2.1256

Abstract

Tujuan dari penelitian ini adalah untuk mengkaji bagaimana sistem informasi akuntansi digunakan untuk menangani penggajian dan penggajian karyawan selama mereka bekerja di rumah sakit. Penelitian sistem informasi akuntansi penggajian dan pengupahan menggunakan kombinasi kerja lapangan, yang mencakup melakukan wawancara, mengamati subjek, dan mendokumentasikan temuan, dan penelitian kepustakaan. Kedepannya akan diusulkan suatu sistem informasi akuntansi yang akan memudahkan proses penggajian dan pengupahan dengan penggajian dan kompensasi yang efektif dan efisien.
DETERMINAN KEPUTUSAN PEMBELIAN MAKANAN HALAL Ali Hardana, Ali Hardana; Nasution, Jafar; Anugrah Nasution, Ananda
Jurnal Edueco Vol. 6 No. 2 (2023): Desember
Publisher : Prodi Pendidikan Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/edueco.v6i2.183

Abstract

Abstract: The halal food industry is growing rapidly in Indonesia. One of them is boiled snail street food in Padangsidimpuan City. Research was conducted on 99 consumers of boiled snail street food. This research uses quantitative research with instrument testing through validity and reliability tests. Then multiple linear regression analysis is used to determine the effect of the independent variable on the dependent variable. The results show that the variables price, halal awareness and level of religiosity have a positive and significant effect on the decision to purchase halal food at the Adangsidimpuan boiled snail street food. Other findings in this research show that the halal label variable has no influence on the decision to purchase halal food at Padangsidimpuan boiled snail street food.
Factors That Influence People's Interest In Using Sharia Banking Products Abdul Nasser Hasibuan; Ali Hardana
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol. 6 No. 1 (2024)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v6i1.242.53-70

Abstract

Financial Literacy is knowledge, skills and beliefs that influence attitudes and behavior aimed at achieving prosperity by being financially intelligent in management and decision making. Based on observations made by researchers of the people of Tano Tombangan Angkola District, several problems were found, including lack of understanding, awareness of saving and very poor financial management with the high level of consumption of the people of Tano Tombangan, Angkola District, being one of the problems. The aim of this research is to determine the influence of financial literacy and digital marketing on people's interest in using sharia banking products. This research is quantitative research using primary data. The data collection technique used was a questionnaire. Sampling in this study used the Accidental Sampling technique with a sample size of 94 people determined using the Taro Yamane formula. The data analysis methods used are normality test, multicollinearity test, heteroscedasticity test, coefficient of determination test, multiple linear regression test, t test and F test. The t test results show that there is an influence of Financial Literacy and Digital Marketing on Community Interest in Using Sharia Bank Products (Case Study in Tano Tombangan Angkola District). Hopefully this research will contribute to banks in increasing their customers.
Pengaruh Iklan dan Promosi Penjualan di Televisi terhadap Brand Awareness Bukalapak pada Pengunjung Kota Padangsidimpuan Hardana, Ali; Lubis, Aswadi; Isa, Muhammad
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 4 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i4.23951

Abstract

Indonesia's market industry is the most competitive in Southeast Asia. This is evidenced by the large number of markets in Indonesia, which accept both foreign and domestic products. Market companies use various marketing strategies to increase public brand awareness. One of them is marketing through television media. Advertising content (X1) and sales promotion programs (X2) are offered and demonstrated as strategies to grow brand knowledge (Y) in the minds of potential customers. Bukalapak uses TV commercials to market. From 2021 to 2023, Bukalapak spent more money on advertising than all other online stores
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 Muhammad Wandisyah Hutagalung 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 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