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Measuring the Financial Performance of Islamic Commercial Banks Through the Islamicity Performance Index Approach Harahap, Darwis
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.v11i2.8827

Abstract

This study aims to measure the profitability of Islamic commercial banks through the Islamicity Performance Index (profit sharing ratio, zakat performance ratio, directors employees welfare ratio, Islamic income vs. non-Islamic income ratio). This research is quantitative using secondary data. Determination of the sample using a purposive sampling technique, obtained a total sample of 7 Islamic Commercial Banks. The data analysis technique uses the help of the E-Views version 9 method as a calculating tool. The results of the t test show that partially there is an effect of the profit sharing ratio on the profitability of Islamic Commercial Banks, then there is no effect of the zakat performance ratio, directors employees welfare ratio, Islamic income vs. non-Islamic income ratio on the profitability of Islamic Commercial Banks. The Financial Services Authority (OJK), continues to supervise the financial performance of Islamic banks in Indonesia so that the growth and progress of Islamic banks is able to increase profits while providing quality and accurate information and being able to align positions with conventional banking.
Analisis Stabilitas Dinar emas dan Dolar AS dalam Denominasi Rupiah Harahap, Darwis
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 6 No. 2 (2014)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v6i2.1235

Abstract

Stability Analysis of Gold Dinar and US Dollar in Rupiah Denomination. This study was aimed to (a) to know if there is a causality relation between Gold Dinar and U.S. Dolar, (b) to know that Gold Dinar more stabil than U.S. Dolar AS, (c) to know whether Gold Dinar can be alternative currency as a substitute for U.S. Dolar. The result is that the growth of Gold Dinar higher than U.S. Dolar, the result of Granger causality test shown that there was undirectional causality from Gold Dinar to U.S. Dolar. The result of Analysis of Variance (ANOVA) shown that U.S. than Dinar Gold more stabil Dolar AS that measured by Rupiah. From all of result tests, it can conclude that Gold Dinar can be a alternative currency instead of U.S. Dolar.  DOI:10.15408/aiq.v6i2.1235
Determinants Of Intention To Use Islamic Mobile Banking On Millennial Generation: Evidence From Indonesia Harahap, Darwis
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 9, No 2 (2023): DESEMBER 2023
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v9i2.8533

Abstract

This review means to test and dissect the determinants of goals of utilizing Islamic mobile banking. The Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) was used to conduct the study. This theory uses performance expectations, effort expectations, social influences, facilitating conditions, price values, hedonic motivation, and habits as predictors of intentions to use Islamic mobile banking. The Islamic way of life is the new coding construct that this study adds to the UTAUT2 model. 155 respondents from Indonesia's millennial generation served as the sample for this study. With the Structural Equation Model (SEM) as the analysis model and Warp PLS version 7.0 as the software, this study employed a quantitative approach.  This study shows that the intention to use Islamic mobile banking is positively and significantly influenced by hedonistic motivation, price value, and habits. In the meantime, intention to use Islamic mobile banking is positively and insignificantly affected by performance expectations of effort, social influences, and conditions. The decision to use Islamic mobile banking as part of an Islamic lifestyle is then influenced by the variables of social impact and insignificant habits. In the context of the intention to use the behavior of using Islamic mobile banking, the findings of this study are anticipated to contribute to the prediction of a more in-depth model of consumer behavior from an Islamic perspective.
The Effect Of Social Performance On Financial Performance By The Composition Of Third-Party Funds As An Intervening Variable Harahap, Darwis
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 9, No 1 (2023): JUNI 2023
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v9i1.8031

Abstract

The background of the problem in this study is due to the incompatibility of the theory with the phenomenon that occurs in Sharia commercial banks where the theory states that if the social performance of Islamic banking increases, financial performance must also increase, but what happens to Islamic banks in 2021 is not in accordance with existing theory. The formulation of the problem in this study is whether the composition of third-party funds effectively mediates the influence of social performance on finance in Islamic banking. The purpose of this study is to determine the composition of third-party funds effectively mediating the influence of social performance on financial performance in Islamic banking.This type of research is quantitative research obtained from financial statements contained on the  Financial Services Authority (OJK) website and on the company's financial statement site. This research was conducted in the Islamic banking financial industry. Research using purposive sampling is a sampling technique with special considerations so that it is worthy of being a sample. The data analysis techniques used are Outer Model Value Evaluation, Inner Model Value Evaluation, and Effect Test Evaluation. This research was analyzed using a tool namely path analysis / PLS 3.0.Based on the results of this study, the Direct Effect test can be concluded that the Social Performance variable has no effect on the Financial Performance of Islamic Banking in Indonesia. Social Performance variables do not affect the composition of Islamic Banking Third Party Funds in Indonesia. The variable Composition of Third Party Funds does not affect the Financial Performance of Islamic Banking in Indonesia. And the variable of Third Party Fund Composition is not able to strengthen the relationship between the influence of Social Performance on Financial Performance in Islamic Banking
Determinants of Development Inequality Between Regions in North Sumatra Province Harahap, Darwis; Matondang, Zulaika; Harahap, Susanti; Farizal, Nando
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 8, No 2 (2022): DESEMBER 2022
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v8i2.6019

Abstract

The area to be built must be evenly distributed in Indonesia, uneven development causes jealousy and dissatisfaction between regions. based on this will be detrimental to the development that a region wants to achieve. The formulation of the problem in this study is whether there is an influence of economic growth in population and the human development index on development inequality in the province of North Sumatra. The type of research used in this research is quantitative research. The results of the study indicate that the economic growth of the population has an effect on development inequality. While the human development index has no effect on development inequality.
Analysis of the CAMEL Ratio in Predicting Bankruptcy Using the Altman Z-Score Approach: Evidence from Islamic Commercial Banks in Indonesia (2010–2021) Erliza Ambun Lubis; Darwis Harahap; Abdul Nasser Hasibuan
ROE: Research of Economics and Business Vol. 1 No. 2 (2025): (October) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v1i2.81

Abstract

This study aims to analyze the CAMEL ratio (Capital, Asset, Management, Earning, and Liquidity) in predicting bankruptcy in Sharia Commercial Banks using the Altman Z-Score approach. The CAMEL components analyzed include the Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Return on Assets (ROA), Financing to Deposit Ratio (FDR), and Operating Costs to Operating Income (BOPO). The study uses quantitative descriptive methods with panel data regression and the Granger causality test, based on quarterly financial reports from 2010 to 2021 obtained from OJK and Bank Indonesia publications. The findings reveal that under the Fixed Effect Model (FEM), ROA and CAR significantly influence the Altman Z-Score, while FDR, NPF, and BOPO show no significant impact. The Granger causality results indicate that CAR, FDR, BOPO, and ROA maintain healthy performance ratios, implying that the overall Sharia banking system remains financially sound, although certain components reflect potential early warnings of financial distress. These results highlight the importance of consistent monitoring through the CAMEL framework and Altman Z-Score to anticipate systemic banking risks.  
USE OF ANP IN DEVELOPING HAJORAN SALTED FISH BUSINESS PLAN TO IMPROVE COMPETITIVENESS Sinaga, Siti Zubaida; Harahap, Darwis; Cahyani, Utari Evy
JURNAL PROFIT Vol 8, No 2 (2024): Economic and Financing
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v8i2.13212

Abstract

This study aims to analyze the factors that affect the development of salted fish Micro Small Businesses in Hajoran Village , Pandan District, Central Tapanuli Regency, and formulate a development model using the Analytical Network Process (ANP) approach. This study uses a quantitative descriptive method with data collection techniques through observation, interviews, and questionnaires of 15 respondents consisting of Micro Small Business actors , community leaders, and related government agencies. The data is analyzed using Super Decisions software to determine the priority weight between factors and produce an effective and sustainable development strategy. The results of the study show that the main inhibiting factors for the development of salted fish Micro Small Businesses come from limited business capital (0.303), financial management (0.256), and availability of raw materials (0.249), while from external aspects include lack of partnerships (0.405), limited infrastructure (0.307), and lack of government policy support (0.279). The priority solutions produced through the ANP analysis are cooperation with financial institutions, strengthening collaboration between the government, the private sector, and the community, and building business networks and communities. The main strategy recommended is collaboration between local governments, academics, and the business world with the support of cooperatives as a capital and distribution booster. This ANP-based development model is expected to be a reference in empowering coastal Micro Small Businesses to improve the competitiveness and economic welfare of the community in a sustainable manner
Co-Authors abdul nasser Abdul Nasser Hasibuan afni lestari Ahmad Afandi Ahmad Afandi Ahmad Afandi Ahmad Afandi Ahmad Afandi Aini, Ihdi Aisyah, Insanul Alfadri, Ferri Alfadri, Ferry Ali Hardana Ali Isro’ Harahap Ananda Anugrah Nasution Arisman, A. Ayu Damayanti Azwar Hamid Dahlianti, Dahlianti Damayanti, Ayu endah Rabiatul Adawiyah Erliza Ambun Lubis erni nasution Farizal, Nando Fauzi, Rama Dika Ferry Alfadri gautama, budi Hamni Fadlilah Nasution Harahap, Hawanisa Harahap, Ima Khoirunnisa Harahap, Susanti hasanah siregar hasanah siregar husni husni Hutagalung, Muhammad Wandisyah R. Ibrahim Siregar Ida Royani Ihdi Aini Ihdi Aini Ikhwan Maksum indra muallim Jafar Nasution Juniar Siregar Khafifah, Hanna Kusti Ardinah Lestari, M.E.I, Sry Lubis, Maisarah M. Fauzan Maisarah Lubis Maripatul Uula, Mimma Masbulan Nasution Mimma Maripatul Uula Mirna Sari Mohammad Nur Rianto Al Arif Muhammad Arif Muhammad Arif Muhammad Isa muhammad wandisyah Muhammad Wandisyah R Hutagalung Mutiara Nauli Nando Farizal Nando Farizal Nasir Ahmad Khan Saragih Nasution, Abdillah Arif Nasution, Erni Nasution, Fadhil Assura Nasution, Indah Fitri Nauli, Mutiara Nirma Sari Siregar Nofinawati Nofinawati Nofinawati Nofinawati Nur Mutiah Nurhidayah Nurhidayah Nurul Izzah Lubis Pulungan, Ira Andriani rahmat annam Rahmat Hidayat Rahmat Husein Lubis Raja Zainal Abidin Harahap Rini Hayati Rodame Monitorir Napitupulu Rukiah Rukiah Rukiah Rukiah Rukiah Rukiah Saadah Saadah Saima Putri Siregar sannita sannita Sarmiana Batubara Sinaga, Siti Zubaida Siregar, Fatahuddin Aziz Siti Ena Aisyah Simbolon Siti Ratna Sari Sitompul, Erlina Sopia Kholilah Siregar Sulaiman Efendi Siregar Sumper Mulia Harahap, Sumper Mulia Susanti Harahap Syafitri, Alwijah Indah syuaib nasution Tanjung, Imam Azhari Try Mahendra Siregar tukma tukma Utari Evy Cahyani Utari Evy Cahyani Venny Alfayani Wardana, Ahmad Windi Wahyuni Simanjuntak Windi Wahyuni Simanjuntak Yenni Samri Juliati Nasution Yudi Sahala Muda Simatupang Zein, Aliman Syahuri Zulaika Matondang Zulaika Matondang