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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 S1 Akuntansi
Program Studi S2/S3 Ilmu 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

IMPLIKASI KEBIJAKAN DOMESTIC PRICE OBLIGATION, KEBIJAKAN DOMESTIC MARKET OBLIGATION DAN KEBIJAKAN LARANGAN EKSPOR CPO TERHADAP ARUS KAS SEBAGAI PENGAMBILAN KEPUTUSAN PT PERKEBUNAN NUSANTARA IV PADA TAHUN 2022

FAHMI NATIGOR NASUTION , SYAHYUNAN , SYAHRIZHAL SIREGAR

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

Budget absorption optimization strategy of PT PLN (Persero) North Sumatra development holding unit

ISKANDAR MUDA , NISRUL IRAWATI , SYAHYUNAN , 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

Small and medium enterprises and halal products: a bibliometric analysis

FAHMI NATIGOR NASUTION , AHMAD RAFIKI , SARI NUZULLINA RAHMADHANI

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

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

Influence of Leverage, Profitability, and Price Share to Return Share in Manufacturing Companies on the IDX with Company Value as Intervening Variables

FAHMI NATIGOR NASUTION , SIROJUZILAM , HARTIYA GESURI

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

Analysis of tiktok shop acceptance: an indonesian accounting student perceptions

FAHMI NATIGOR NASUTION , ABDILLAH ARIF NASUTION , SAMBAS ADE KESUMA , SILVIA GENEROSA SITUNGKIR

Analysis of TikTok Shop Acceptance: An Indonesian Accounting Student Perceptions

SAMBAS ADE KESUMA , FAHMI NATIGOR NASUTION , ABDILLAH ARIF NASUTION

The Effect of Operating Expenses on Operating Income, Loan-To-Deposit Ratio, and Return on Assets on Non-Performing Loans at Rural Banks with Inflation as an Intervening Variable. (Study on Rural Banks Registered in OJK for the Period 2018- 2022)

FAHMI NATIGOR NASUTION , KEULANA ERWIN

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

The Influence of Dividend Policy and Company Size on Company Value with Profitability as a Moderating Variable in Listed Energy Sector Companies on the Indonesian Stock Exchange 2018-2022 Period

FAHMI NATIGOR NASUTION , KEULANA ERWIN

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

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

An Effect of Bank Efficiency on Earnings Management at ASEAN Banks

SYARIEF FAUZIE , FAHMI NATIGOR NASUTION

Business success factors ofMuslim women entrepreneurs in Indonesia

FAHMI NATIGOR NASUTION

Relationship of Environmental ability and economic ability company: Evidence from Indonesia

FAHMI NATIGOR NASUTION , ABDILLAH ARIF NASUTION , RISANTY , KEULANA ERWIN

Smart city development strategy and it’s challenges for city

FAHMI NATIGOR NASUTION , ABDILLAH ARIF NASUTION , RISANTY

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

FAHMI NATIGOR NASUTION , AHMAD RAFIKI

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

FAHMI NATIGOR NASUTION