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All Journal Signifikan : Jurnal Ilmu Ekonomi Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah ALQALAM Journal Analytica Islamica JOURNAL OF SCIENCE AND SOCIAL RESEARCH At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Jurnal GeoEkonomi Majalah Ilmiah Warta Dharmawangsa International Journal of Economics, Business and Accounting Research (IJEBAR) Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Syar'Insurance: Jurnal Asuransi Syariah Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal Of Sharia Banking Jurnal Iqtisaduna Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Islamic Circle Mumtaz : Jurnal Ekonomi dan Bisnis Islam Journal of Islamic Economic Literatures Journal Of Islamic Social Finance Management Imara: Jurnal Riset Ekonomi Islam Management and Sustainability Profetik Jurnal Ekonomi Syariah Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal Akuntansi Keuangan Dan Perpajakan Research of Economics and Business Journal of Economic Studies
Harahap, Darwis
FEBI IAIN Padangsidimpuan
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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 Siti Zubaida Sinaga; Darwis Harahap; Utari Evy Cahyani
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
ANALYSIS OF THE EFFECTIVENESS OF GOLD AND SUKUK AS A HEDGE Windi Wahyuni Simanjuntak; Darwis Harahap; Abdul Nasser Hasibuan
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 4 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i4.2452

Abstract

This study aims to analyze and compare the effectiveness of gold and sukuk as hedging instruments. Using historical data for the period 2014-2023, the study was conducted using a quantitative methodology through granger causality test analysis, One way ANOVA, Paired sample t-test. The results of the study show that gold has a higher effectiveness as a hedging instrument, as evidenced by a correlation of 0.72 (compared to sukuk 0.31), beta 1.25 (compared to sukuk 0.45), and Sharpe Ratio 1.85 (compared to sukuk 1.12). In periods of high inflation such as 2014 (8.36%) and 2022 (5.95%), gold showed a faster and more proportional response than sukuk. This study concludes that gold is a more effective hedging instrument than sukuk in the context of the Islamic financial market.
URGENSI LARANGAN PERKAWINAN SATU MARGA PADA MASYARAKAT DESA SIGAMA UJUNG GADING KECAMATAN PADANG BOLAK KABUPATEN PADANG LAWAS UTARA Harahap, Darwis; Kaban, Maria; Sembiring, Rosnidar
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 9, No 1 (2026): February 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i1.5857

Abstract

Abstract: Sigama Village, Ujung Gading, still applies severe customary sanctions to those who practice same-marriage marriages, even though the marriage is legally valid and not prohibited. Sanctions such as large fines, social exclusion, revocation of inheritance rights, and prohibitions on participating in customary activities are still enforced because the community believes that same-marriage marriages bring shame, disaster, and disrupt kinship order. This situation creates tension between custom and positive law, while also showing the difference between general Batak customary rules and specific customary practices in the village. Therefore, this issue is important to study to see the extent to which these customary prohibitions and sanctions are still relevant in today's community life. Using a normative juridical method that examines documents related to the research problem. The results of the study show that the Batak Angkola customary marriage in Paluta still prohibits same-marriage marriages because they are considered to violate customary order, even though state law does not prohibit it. As a result, tension arises between custom and positive law, especially regarding social status and inheritance rights. Perpetrators of same-marriage marriages often receive customary sanctions such as fines and ostracism. This situation demonstrates that society is still striving to maintain traditions amidst modern social change. Keywords: marriage, customary law, legal consequences Abstrak: Desa Sigama Ujung Gading masih menerapkan sanksi adat yang berat terhadap pelaku perkawinan semarga, meskipun secara hukum negara perkawinan tersebut sah dan tidak dilarang. Sanksi seperti denda besar, pengucilan sosial, pencabutan hak waris, hingga larangan mengikuti kegiatan adat tetap diberlakukan karena masyarakat meyakini bahwa perkawinan semarga membawa aib, musibah, dan mengganggu tatanan kekerabatan. Situasi ini menimbulkan ketegangan antara adat dan hukum positif, sekaligus menunjukkan adanya perbedaan antara aturan adat Batak secara umum dengan praktik adat khusus di desa tersebut. Oleh karena itu, persoalan ini penting dikaji untuk melihat sejauh mana larangan dan sanksi adat tersebut masih relevan dalam kehidupan masyarakat saat ini. Dengan metode yuridis normatif yang mana meneaalha dokumen-dokuman yang berkaitan dengan masalah penelitian. Hasil penelitian menunjukkan bahwa Perkawinan adat Batak Angkola di Paluta tetap melarang perkawinan semarga karena dianggap melanggar tatanan adat, meskipun hukum negara tidak melarangnya. Akibatnya muncul ketegangan antara adat dan hukum positif, terutama terkait status sosial dan hak waris. Pelaku perkawinan semarga sering menerima sanksi adat seperti denda dan pengucilan. Situasi ini menunjukkan bahwa masyarakat masih berusaha mempertahankan tradisi di tengah perubahan sosial modern. Kata kunci perkawinan, hukum adat. Akibat hukum
Analisis Perbandingan Stabilitas Keuangan Perbankan Syariah dan Konvensional di Bei periode 2021-2024 Novita Saputri; Darwis Harahap; Sry Lestari
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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

Abstract

Differences in operational principles between Islamic and conventional banking can lead to differences in banks' ability to maintain their financial condition. Therefore, a comparative analysis is needed to determine whether there is a difference in financial stability between the two types of banking. This study aims to analyze the difference in financial stability between conventional banking and Islamic banking listed on the Indonesia Stock Exchange during the period 2021–2024. Financial stability is an important aspect in maintaining the sustainability of banking operations and increasing public trust in the national financial system. In this study, financial stability is measured using three main indicators, namely Return on Assets (ROA), Capital Adequacy Ratio (CAR), and Loan to Deposit Ratio/Financing to Deposit Ratio (LDR/FDR). The research method used is a quantitative approach by utilizing secondary data in the form of annual financial reports obtained from each banking company. The population in this study consists of forty-seven Islamic and conventional banking populations on the IDX and the research sample consisted of eight banks, which included four conventional banks and four Islamic banks. The data analysis techniques are carried out through several stages, namely descriptive statistical analysis to describe the characteristics of the data, normality test using the Shapiro-Wilk method, and difference tests using the Mann-Whitney U Test because the data is not normally distributed. The results of the study showed that in the Return on Assets (ROA) variable, there is a significant difference between conventional banking and Islamic banking. Meanwhile, in the variables Capital Adequacy Ratio (CAR) variable there is a significant difference and the Loan to Deposit Ratio/Financing to Deposit Ratio (LDR/FDR), there is a significant difference between the two types of banking. These findings show that financial stability between conventional banking and Islamic banking has a really different in all indicators usud in the study. These differences indicate that each type of banking has difference characteristics and levels of financial performance, both in terms of profitability, capital adequacy, and liquidity.
Strategies for Productive Zakat Management to Improve the Well-being of Mustahik at Baznas in Padangsidimpuan City Mita Medina Dalimunthe; Darwis Harahap; Sarmiana Batubara
Islamic Circle Vol. 7 No. 1 (2026): Islamic Circle
Publisher : Prodi Hukum Ekonomi Syari'ah STAIN Mandailing Natal

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

Abstract

Poverty remains one of the major socio-economic challenges in Indonesia, including in Padangsidimpuan City. Productive zakat has significant potential as an Islamic social finance instrument to empower beneficiaries (mustahik) and improve their economic welfare sustainably. However, its implementation continues to face several challenges, including the predominance of consumptive zakat distribution, limited public awareness of zakat obligations, and insufficient productive zakat funds. This study aims to analyze the management strategies of productive zakat, identify the obstacles encountered in its implementation, and evaluate its effectiveness in improving the welfare of mustahik at the National Zakat Agency (BAZNAS) of Padangsidimpuan City. This research employed a qualitative descriptive approach. Data were collected through observations, in-depth interviews, and documentation, and analyzed using data reduction, data display, conclusion drawing, and NVivo software. The study is grounded in George R. Terry's management theory, encompassing planning, organizing, actuating, and controlling, combined with the concept of productive zakat as an instrument for economic empowerment. The findings indicate that productive zakat management has been implemented through business capital assistance, provision of production facilities, mentoring, and continuous monitoring. These programs have contributed to increasing beneficiaries' income, economic independence, and overall welfare. Nevertheless, the program's effectiveness remains constrained by limited productive funds, low participation of muzakki, and the need for stronger collaboration and sustainable mentoring to achieve optimal empowerment outcomes. This study contributes to the literature on Islamic social finance by proposing a productive zakat management framework based on George R. Terry's management functions and providing practical recommendations to strengthen productive zakat governance in supporting sustainable economic empowerment of beneficiaries
Strategy for the Development of Micro, Small and Medium-sized Enterprises (MSMEs) Based on Collaborative Governance in South Tapanuli Aida Mahrani Siregar; Darwis Harahap; Rukiah Lubis
Islamic Circle Vol. 7 No. 1 (2026): Islamic Circle
Publisher : Prodi Hukum Ekonomi Syari'ah STAIN Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/c8xq3488

Abstract

This study aims to analyze the development strategy of Micro, Small, and Medium Enterprises (MSMEs) based on collaborative governance in South Tapanuli Regency. The study employed a qualitative approach, with data collected through observations, interviews, and documentation. The research informants consisted of MSME owners, PT Agincourt Resources, Bagas Silua, the Department of Trade and Cooperatives for MSMEs, and the Department of Investment and One-Stop Integrated Services. The findings indicate that MSME development is significantly influenced by collaboration among the government, the private sector, and MSME actors. The government plays a vital role in facilitating business legalization, providing guidance, training, and mentoring, while the private sector contributes to capacity building and product marketing. Internal factors, such as managerial capability, creativity, and entrepreneurial independence, as well as external factors, including policy support, training programs, and strategic partnerships, also affect the success of MSMEs. The collaborative governance model, implemented through cross-sectoral coordination and the active involvement of MSME stakeholders, has proven effective in enhancing business capacity, improving competitiveness, and increasing the contribution of MSMEs to local economic growth in South Tapanuli Regency.
Determinan Keputusan Pembelian Menggunakan Pembayaran LinkAja Syari’ah Pada Mahasiswa FEBI UIN SYAHADA Padangsidimpuan Wahyuni Safriani; Darwis Harahap; M. Fauzan
Journal of Economic Studies Vol. 1 No. 1 (2025)
Publisher : Riset Anak Bangsa

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kemudahan, kemanfaatan, kepercayaan, dan tingkat kepuasan terhadap keputusan pembelian menggunakan pembayaran LinkAja Syariah pada mahasiswa Fakultas Ekonomi dan Bisnis Islam (FEBI) Universitas Islam Negeri (UIN) Syekh Ali Hasan Ahmad Addary Padangsidimpuan. Latar belakang penelitian ini didasari oleh rendahnya tingkat pemanfaatan aplikasi LinkAja Syariah di kalangan mahasiswa, meskipun layanan tersebut telah mendapat sertifikasi dari DSN-MUI dan menawarkan fitur transaksi yang sesuai dengan prinsip Syariah. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner. Populasi penelitian adalah mahasiswa Program Studi Ekonomi Syariah angkatan 2021-2022, dengan jumlah sampel sebanyak 76 responden yang dipilih secara acak menggunakan rumus Taro Yamane. Analisis data dilakukan dengan uji validitas, reliabilitas, regresi linier berganda, uji parsial (t), uji simultan (F), dan uji koefisien determinasi menggunakan software SPSS versi 25. Hasil penelitian menunjukkan bahwa secara parsial variabel kemudahan, kemanfaatan, kepercayaan, dan tingkat kepuasan berpengaruh signifikan terhadap keputusan pembelian menggunakan LinkAja Syariah. Secara simultan, keempat variabel independen tersebut juga berpengaruh secara signifikan terhadap variabel dependen. Nilai koefisien determinasi menunjukkan bahwa model yang digunakan mampu menjelaskan proporsi yang cukup besar terhadap variasi keputusan pembelian. Penelitian ini memberikan kontribusi bagi pengembangan strategi pemasaran dan peningkatan literasi digital syariah, serta menjadi referensi akademik bagi peneliti selanjutnya yang meneliti layanan keuangan berbasis syariah.
DETERMINANTS OF NON-MUSLIM COMMUNITY INTENTION TO PURCHASE HALAL-LABELED PRODUCTS Syarifah Hayati; Darwis Harahap; Utari Cahyani
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.19458

Abstract

This study aims to analyze the factors influencing non-Muslim consumers' purchasing interest in halal-labeled products in North Tapanuli Regency. The study used a descriptive quantitative approach involving 92 respondents and was analyzed using the SEM-PLS method. The results showed that understanding, price, and promotion directly influenced purchasing interest, while understanding and price influenced attitudes. However, attitudes did not act as a mediating variable in increasing purchasing interest. Therefore, this study recommends increasing halal education and setting competitive prices as the main strategies in expanding the market for halal products among non-Muslim consumers.
Co-Authors abdul nasser Abdul Nasser Hasibuan afni lestari Ahmad Afandi Ahmad Afandi Ahmad Afandi Ahmad Afandi Ahmad Afandi Aida Mahrani Siregar 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 Ibrahim Siregar Ida Royani Ihdi Aini Ihdi Aini Ikhwan Maksum indra muallim Jafar Nasution Juniar Siregar Kaban, Maria Khafifah, Hanna Kusti Ardinah lestari, sry lestari Lubis, Maisarah M. Fauzan M. Fauzan Maisarah Lubis Maripatul Uula, Mimma Masbulan Nasution Mimma Maripatul Uula Mirna Sari Mita Medina Dalimunthe Mohammad Nur Rianto Al Arif Muhammad Arif Muhammad Arif Muhammad Isa muhammad wandisyah Muhammad Wandisyah Hutagalung 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 Novita Saputri 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 Rosnidar Sembiring Rukiah Lubis Rukiah Rukiah Rukiah Rukiah Rukiah Rukiah Saadah Saadah Saima Putri Siregar sannita sannita Sarmiana Batubara Siregar, Fatahuddin Aziz Siti Ena Aisyah Simbolon Siti Ratna Sari Siti Zubaida Sinaga Sitompul, Erlina Sopia Kholilah Siregar Sulaiman Efendi Siregar Sumper Mulia Harahap, Sumper Mulia Susanti Harahap Syafitri, Alwijah Indah Syarifah Hayati syuaib nasution Tanjung, Imam Azhari Try Mahendra Siregar tukma tukma Utari Cahyani Utari Evy Cahyani Utari Evy Cahyani Utari Evy Cahyani Venny Alfayani Wahyuni Safriani Wardana, Ahmad Windi Wahyuni Simanjuntak Windi Wahyuni Simanjuntak Yenni Samri Juliati Nasution Yudi Sahala Muda Simatupang Zein, Aliman Syahuri Zulaika Matondang