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Prof. Dr. Fahmi Natigor Nasution

SE, M.Acc, Ak, CA, CMA
Prof. Dr. Fahmi Natigor Nasution

Prof. Dr. Fahmi Natigor Nasution, SE, M.Acc, Ak, CA, CMA

Employee ID Number

197504082002121002

National Lecturer Registration Number

0008047502

Study Program
Program Studi S3 Ilmu Akuntansi
Program Studi S2 Akuntansi
Program Studi S1 Akuntansi
Field Of Knowledge
Positions
Associate Professor
Research Media
Research Gate Google Scholar Sinta Scopus
Contacts:
E-mail

fahmi.natigor@usu.ac.id, fanatigor@gmail.com

Office Address

Curriculum Vitae file_download
Publications
Other Publications

National Publications

STRATEGY TO ENHANCE THE COMPETITIVENESS OF COFFEE BEAN EXPORTERS IN NORTH SUMATRA

WAHYU ARIO PRATOMO , FAHMI NATIGOR NASUTION

A systematic review of information systems and greenwashing detection models in corporate sustainability reporting (2024-2025)

FAHMI NATIGOR NASUTION

A Systematic Literature Review on Ethics and Artificial Intelligence in the World of Business and Accounting(2024-2025)

FAHMI NATIGOR NASUTION

The Role of Information Technology in Enhancing Transparency and Relevance of Financial Reporting Values: Systematic Literature Review (2020–2025)

FAHMI NATIGOR NASUTION

A Comprehensive Analysis of Global Digital Payment Systems: A Systematic Literature Review (2019–2025)

FAHMI NATIGOR NASUTION

The Impact of Tax Burden, Firm Size, and Foreign Ownership on Transfer Pricing in Indonesia

FAHMI NATIGOR NASUTION

Sustainable Digital Technology and Ethics in an Ever-Changing Environment : An Analysis of Service Convenience’s Effect on Online Ticket Performance: A Perception of Accounting Students on Faculty of Economics and Business Universitas Sumatera Utara

FAHMI NATIGOR NASUTION

Strategi Sentralisasi Pajak Terhadap Kepatuhan Perpajakan pada PT. Bank Sumut

EKA ROSPIANI , FAHMI NATIGOR NASUTION , WAHYU ARIO PRATOMO

ANALISIS KOMPARATIF MODEL PREDIKSI KEBANGKRUTAN PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2023

FAHMI NATIGOR NASUTION , SUGI PERMATA ASIH , NISRUL IRAWATI

Analisis Pengaruh Kinerja Lingkungan, Biaya Lingkungan, Ukuran Perusahaan, dan Kepemilikan Institusional Terhadap Kinerja Keuangan Dengan Pengungkapan CSR Sebagai Variabel Intervening (Studi Kasus Pada Perusahaan Perkebunan Yang Terdaftar di BEI Pada Tahun 2019-2022)

FAHMI NATIGOR NASUTION

Perencanaan Strategi Untuk Mengurangi Produk Reject Dengan Pendekatan Lean Manufacturing

FAHMI NATIGOR NASUTION

Technopreneurship in Small Businesses for Sustainability : Technopreneurship in Accountant’s View

FAHMI NATIGOR NASUTION , SYARIEF FAUZIE

EditorThe AI Revolution, Driving Business Innovation and Research : Analysis of TikTok Shop Acceptance: An Indonesian Accounting Student Perceptions

FAHMI NATIGOR NASUTION

SUSTAINABLE DEVELOPMENT AND THE DIGITAL ECONOMY HUMAN-CENTRICITY, SUSTAINABILITY AND RESILIENCE IN ASIA : Collaborative Management in Value Creation Cases of SMEs

FAHMI NATIGOR NASUTION , AHMAD RAFIKI

International Publications

Determinant Factor of Individual Taxpayer Compliance in Indonesia: Integrates of TPB Theory and Social Identity Theory

AZHAR , NARUMONDANG BULAN SIREGAR , FAHMI NATIGOR NASUTION , NURHAYATI

WHAT DRIVES FINANCIAL MANAGEMENT IN INDONESIAN STATE UNIVERSITIES WITH LEGAL ENTITY STATUS (PTN BH)? EVIDENCE FROM INTERNAL OVERSIGHT UNITS

FAHMI NATIGOR NASUTION

Sustainable Digital Technology and Ethics in an Ever-Changing Environment

FAHMI NATIGOR NASUTION , RISANTY , SAMBAS ADE KESUMA

A Systematic Literature Review on the Effectiveness of Internal Control and the Quality of Internal Audit in Improving Financial Management Performance at State Legal Entity Universities (PTN BH) in Indonesia

RINA BR BUKIT , RAYA PUSPITA SARI HASIBUAN , FAHMI NATIGOR NASUTION , ROBERT SIBARANI

An Analysis of Service Convenience’s Effect on Online Ticket Performance: A Perception of Accounting Students on Faculty of Economics and Business Universitas Sumatera Utara

SAMBAS ADE KESUMA , FAHMI NATIGOR NASUTION , RISANTY

Dynamic Strategies for Entrepreneurial Marketing

FAHMI NATIGOR NASUTION , SYARIEF FAUZIE

The Effect of Corporate Sustainability Practices on Tax Avoidance: Evidence from Indonesia

FAHMI NATIGOR NASUTION

The Effect of Management Compensation and CEO Narcissism on Tax Management Moderated by Auditor Reputation in Manufacturing Companies for the Period 2021-2023

FAHMI NATIGOR NASUTION

Technopreneurship in Small Businesses for Sustainability

FAHMI NATIGOR NASUTION , SYARIEF FAUZIE

THE INFLUENCE OF TAX MORALS, TAX KNOWLEDGE AND TAX PAYER AWARENESS ON TAX PAYER COMPLIANCE WITH TAX PAYER INTENTIONS AS AN INTERVENING VARIABLE

AZHAR , NARUMONDANG BULAN SIREGAR , FAHMI NATIGOR NASUTION , NURHAYATI

The Influence of Hexagon Fraud Elements on Fraud Regional Financial Management Using the Internal Control System as a Moderation Variable in Regional Government in the Region of North Sumatra Province

FAHMI NATIGOR NASUTION , RUJIMAN , DEVI MARNY AGUSTINA SIMANJUNTAK

THE INFLUENCE OF GENERATION, GENDER, FUTURE TIME PERSPECTIVE, FINANCIAL RISK TOLERANCE, RETIREMENT GOAL CLARITY, AND FINANCIAL LITERACY ON RETIREMENT PLANNING OF CIVIL SERVANT

FAHMI NATIGOR NASUTION

The AI Revolution: Driving Business Innovation and Research

FAHMI NATIGOR NASUTION

The Effect of Non-Performing Loans and Loan to Deposit Ratio on Profitability with Inflation as a Moderating Variable in Banking Companies Listed on Indonesia Stock Exchange Period 2018-2022

NARUMONDANG BULAN SIREGAR , FAHMI NATIGOR NASUTION

Analysis the Effect of Company Size, Profitability, Capital Structure and Risk Profile on Firm Value with Dividend Policy as a Moderating in Banking on the Indonesia Stock Exchange (2013-2022)

FAHMI NATIGOR NASUTION , KHAIRA AMALIA FACHRUDDIN

Analyzing the Success of M-Banking Implementation by Integrating the Diffusion of Innovation and Service Convenience Framework: Based on the Experience of Students at the University of North Sumatera

ERLINA , FAHMI NATIGOR NASUTION

Liquidity Improvement Model for Regional Development Banks in Indonesia

FAHMI NATIGOR NASUTION , DIO AGUNG HERUBAWA , ERLINA

THE INFLUENCE OF TAX MORALS, TAX KNOWLEDGE AND TAXPAYER AWARENESS ON TAXPAYER COMPLIANCE WITH TAXPAYER INTENTIONS AS AN INTERVENING VARIABLE

FAHMI NATIGOR NASUTION , AZHAR , NARUMONDANG BULAN SIREGAR , NURHAYATI

SOCIAL MEDIA, BUYING INTEREST AND WOMENPRENEUR: A REVIEW AND A CALL FOR ACTION

AHMAD RAFIKI , FAHMI NATIGOR NASUTION , RIZA FANNY MEUTIA

PROBLEMS AND PROSPECTS ON HOSPITAL PERFORMANCE: TQM AS A SOLUTION

FAHMI NATIGOR NASUTION

The Influence of Good Corporate Governance Mechanisms on Earnings Management with Corporate Social Responsibility as a Moderation Variable in Manufacturing Companies on the Indonesian Stock Exchange

FAHMI NATIGOR NASUTION , ENDANG SULISTYA RINI

DIGITALIZATION IN HALAL MANAGEMENT

AHMAD RAFIKI , FAHMI NATIGOR NASUTION

INTELLECTUAL CAPITAL ANALYSIS USING THE M-VAIC METHOD ON STOCK PRICES THROUGH PROFITABILITY IN COMPANIES IN THE IDXTECHNO INDEX ON THE INDONESIAN STOCK EXCHANGE

FAHMI NATIGOR NASUTION , NISRUL IRAWATI

Sustainable Development and the Digital Economy Human-centricity, Sustainability and Resilience in Asia

HERY SYAHRIAL , AHMAD RAFIKI , FAHMI NATIGOR NASUTION

THE INFLUENCE OF CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO, OPERATIONAL COSTS OF OPERATIONAL REVENUE AND CREDIT DISTRIBUTION ON RETURN ON ASSET WITH NET INTEREST MARGIN AS AN INTERVENING VARIABLE IN CONVENTIONAL RURAL BANKS IN MEDAN CITYPERIOD 2017-2021

NISRUL IRAWATI , FAHMI NATIGOR NASUTION

TQM and hospital performance: a bibliometric analysis

ERLINA , FAHMI NATIGOR NASUTION , RUJIMAN , YENI ABSAH

ACCOUNTING INFORMATION SYSTEM RELATED TO THE REVENUE CYCLE IN HEALTHCARE AND PHARMACEUTICAL SECTOR

FAHMI NATIGOR NASUTION , ISKANDAR MUDA

ACCOUNTING INFORMATION SYSTEM RELATED TO THE REVENUE CYCLE IN HEALTHCARE AND PHARMACEUTICAL SECTOR

ISKANDAR MUDA , FAHMI NATIGOR NASUTION

TQM and hospitals' performance: a conceptual paper

YENI ABSAH , ERLINA , RUJIMAN , FAHMI NATIGOR NASUTION

TQM and Hospitals' Performance: A Case in Indonesia

FAHMI NATIGOR NASUTION , RUJIMAN , ERLINA , YENI ABSAH

An Effect of Bank Efficiency on Earnings Management at ASEAN Banks

SYARIEF FAUZIE , FAHMI NATIGOR NASUTION

Contemporary Research on Business and Management

FAHMI NATIGOR NASUTION , ISFENTI SADALIA , AMRIN FAUZI

Innovation Strategies in Financial Performance in Banking Sector

ISFENTI SADALIA , FAHMI NATIGOR NASUTION , AMRIN FAUZI

LOGISTIC REGRESSION ANALYSIS TO KNOW THE FACTORS AFFECTING THE FINANCIAL KNOWLEDGE IN DECISION OF INVESTMENT NON RIIL ASSETS AT UNIVERSITY INVESTMENT GALLERY

ISFENTI SADALIA , ISKANDAR MUDA , FAHMI NATIGOR NASUTION

Business success factors ofMuslim women entrepreneurs in Indonesia

FAHMI NATIGOR NASUTION

Free Cash Flow, Investment, Capital Structure and Firm Value

FAHMI NATIGOR NASUTION , RINA BR BUKIT , SRI MULYANI

Islamic work ethics, organizational commitment and job satisfaction of Islamic banks in Indonesia

FAHMI NATIGOR NASUTION , AHMAD RAFIKI

Firm Value in a Situation of Free Cash Flow and Investment Sensitivity, External Finance Constraint and Information Asymmetry

RINA BR BUKIT , SRI MULYANI , FAHMI NATIGOR NASUTION

THE EFFECT OF CRM ON ORGANIZATION PERFORMANCE: A STUDY OF MEDIUM ENTERPRISES IN INDONESIA

FAHMI NATIGOR NASUTION

Determinants of Stock Investment Decision through Skill and Knowledge Financial: An Analysis with Partial Least Squares Approach

FAHMI NATIGOR NASUTION , ISFENTI SADALIA

The Influence of Firm Performance, Firm Size and Debt Monitoring on Firm Value: The Moderating Role of Earnings Management

FAHMI NATIGOR NASUTION , PAHAM GINTING , RINA BR BUKIT

VOLUNTARY DISCLOSURE, MONITORING MECHANISM AND FIRM VALUE

FAHMI NATIGOR NASUTION , RINA BR BUKIT

Employee Diff, Free Cash Flow, Corporate Governance and Earnings Management

RINA BR BUKIT , FAHMI NATIGOR NASUTION