Article Per Year (5 Year)
p-Index From 2020 - 2025
2.127
P-Index
This Author published in this journals
All Journal JURNAL PENDIDIKAN TAMBUSAI Pena Justisia: Media Komunikasi dan Kajian Hukum JURNAL MANAJEMEN AKUNTANSI (JUMSI) INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Islamiconomic: Jurnal Ekonomi Islam Rechtsnormen Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Amkop Management Accounting Review (AMAR) Majapahit Journal of Islamic Finance dan Management J-ISCAN : Journal of Islamic Accounting Research Majapahit Journal of Islamic Finance dan Management
Rokan, Mustafa Kamal
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
Peran Disdagper (Dinas Perdagangan dan Perindustrian) dalam Menjaga Stabilitas Harga Bahan Pokok di Pasar Bahagia dan Pasar Suprapto Kota Tanjungbalai Siregar, Syifa Nabilla; Rokan, Mustafa Kamal
Jurnal Pendidikan Tambusai Vol. 5 No. 3 (2021): 2021
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v5i3.2325

Abstract

Penelitian ini bertujuan untuk mengetahui kondisi harga bahan pokok serta perbedaan harga selama periode 24 Agustus sampai dengan 24 september dipasar bahagia dan pasar suprapto, dan untuk mengetahui peran DISDAGPER dalam menjaga stabilitas bahan pokok di pasar tersebut. Bentuk penelitian ini adalah penelitian kualitatif deskriptif, yaitu penelitian yang tujuannya untuk menerangkan kondisi apa adanya tentang manajemen startegi, dengan mengambil latar di pasar bahagia dan pasar suprapto. Pengumpulan data dilakukan dengan observasi partisipatif, wawancara mendalam, dan dokumentasi. Dari hasil penelitian menunjukkan bahwa kondisi harga bahan pokok di Pasar bahagia dan pasar suprapto terjadi fluktuatif namun cenderung stabil, karena kenaikan/penurunan harganya tidak terlalu signifikan. Peran Disdagper dengan mengawasi roda perekonomian seperti mengecek ketersediaan barang, keakuratan alat ukur pedagang, masa kadaluarsa dan barang tak layak jual, dan juga melakukan pencatatan harga sembako untuk dikirimkan kepada Bappeda yang selanjutnya dipublikasikan kepada masyarakat.
Tugas dan Wewenang Badan Anggaran DPRD Provinsi Sumatera Utara dalam Penyusunan Anggaran Pendapatan dan Belanja Daerah (APBD) Amalia, Nur Abda; Rokan, Mustafa Kamal
Jurnal Pendidikan Tambusai Vol. 5 No. 3 (2021): 2021
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v5i3.2350

Abstract

Badan Anggaran atau yang disebut Anggaran adalah alat bagi DPRD Provinsi Sumatera Utara yang bersifat tetap dan anggaran untuk pembahasan. Badan Anggaran lebih menitikberatkan pada fungsi DPRD dalam penyusunan Anggaran Pendapatan dan Belanja Daerah. Dalam menjalankan fungsi DPRD untuk mengetahui dengan walikota pembahasan dan persetujuan APBD. adanya pandemi covid-19 yang mengakibatkan munculnya permasalahan yang terjadi mulai dari penyusunan, pemutakhiran dan pembahasan APBD Provinsi Sumatera Utara. Metode yang digunakan dalam penelitian ini adalah pendekatan yuridis empiris. Spesifikasi yang digunakan dalam penelitian ini adalah deskriptif-analitis, Badan Anggaran bertemu dengan Satuan Kerja Perangkat Daerah (SKPD) dalam target Pendapatan Asli Daerah (PAD) yang ingin dicapai oleh masing-masing SKPD. Kendala yang dihadapi dalam pembahasan anggaran Badan Anggaran justru datang dari pihak eksternal yaitu dari Satker. Dalam menentukan target penerimaan setiap pekerjaan, negosiasi antar unit harus dilakukan antar DPR.
Pengaruh Kelemahan Sistem Pengendalian Intern dan Ketidakpatuhan atas Ketentuan Peraturan Perundang-Undangan terhadap Opini Audit Bpk atas Laporan Keuangan Pemerintah Daerah Sumatera Utara Tahun 2019-2021 Nasution, Nurul Izzah; Rokan, Mustafa Kamal; Lubis, Arnida Wahyuni
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.12076

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kelemahan sistem pengendalian intern dan ketidakpatuhan atas ketentuan peraturan perundang-undangan terhadap opini audit BPK atas laporan keuangan pemerintah daerah sumatera utara tahun 2019-2021. Variabel independen dalam penelitian ini yaitu, kelemahan sistem pengendalian intern, dan ketidakpatuhan atas ketentuan peraturan perundang-undangan sedangkan variabel dependennya adalah opini audit BPK. Penelitian ini menggunakan data laporan hasil pemeriksaan laporan keuangan pemerintah daerah di Sumatera Utara Sumber data penelitian ini adalah data sekunder yang diperoleh dari BPK RI Perwakilan Provinsi Sumatera Utara dengan jumlah populasi seluruh pemerintah daerah di Sumatera Utara yang terdiri dari pemerintah provinsi, 25 kabupaten dan 8 kota untuk tahun 2019 sampai dengan 2021, dengan pemilihan sampel menggunakan metode sampel jenuh sehingga semua populasi dijadikan sampel pada penelitian ini . Metode penelitian yang digunakan dalam skripsi ini adalah statistik deskriptif dan uji regresi logistik. Hasil penelitian menunjukkan bahwa kelemahan sistem pengendalian intern berpengaruh negatif terhadap opini audit dan sementara ketidakpatuhan peraturan perundang-undangan tidak berpengaruh terhadap opini audit.
Analisis Rasio Likuiditas, Solvabilitas Dan Profitabilitas Sebagai Alat Pengukur Kinerja Keuangan Pada PT. Telkom Indonesia, Tbk Tahun 2017-2021 Saragih, Rini Maretha; Rokan, Mustafa Kamal; Inayah, Nurul
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i1.4742

Abstract

This study aims to determine how the company's financial performance is assessed through analysis of liquidity ratios, solvency and profitability of the company PT. Telkom Indonesia Tbk in 2017-2021. The research method used is a quantitative descriptive method using measurements of liquidity ratios, solvency and profitability. Based on the research results, the liquidity ratio in 2017-2021 the company's financial performance is said to be not good because the company is unable to cover its short-term liabilities using the company's current assets. Based on the solvency ratio for 2017-2021, the company's financial performance is in good condition, which can be seen from the low percentage of the ratio, which indicates that the company is getting better at paying off its obligations. Based on the profitability ratios for 2017-2021, the company's financial performance is in good condition because the company's ability to generate profits is quite high from sales made by the company.
Analysis of the Application of Electronic Data Processing (Edp) in The Accounting Information System at the Tanjung Pura Regional General Hospital, Langkat Regency Zulfarahmi, Zulfarahmi; Rokan, Mustafa Kamal; Harahap, Rahmat Daim
International Journal of Education, Information Technology, and Others Vol 6 No 4 (2023): International Journal of Education, information technology   and others (IJEIT)
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10447285

Abstract

This study aims to determine the application of electronic data processing in the accounting information system at Tanjung Pura Regional General Hospital, Langkat Regency. The data analysis method used is descriptive method that describes a reality found then analyze the data based on theories that are directly related to the discussion of the problem to then be drawn conclusions. From the research conducted can be drawn a conclusion that with the application of electronic data processing systems in the accounting information system in the Regional General Hospital (RSUD) Tanjung Pura Langkat Regency then the hospital can produce financial reports with more quickly, precisely and completely and the data saves time and costs. Meanwhile, the application of EDP when viewed from the internal control system is still not good because there are functions in the hospital that perform duplicate tasks. The results showed that the EDP system owned by the hospital was very good and in accordance with the demands of the times, but the complete computer facilities and the good accounting information system used were not supported by sufficiently skilled personnel and lack of understanding to apply the system used by the hospital. The hospital also uses good internal control to supervise the hospital application system. In defining a system, there are two groups of approaches to defining a system and from the explanation that the definition of a system is a unit consisting of various elements in accordance with procedures that are related and interact to achieve a goal.
ANALISIS KUALITAS LABA PADA PERUSAHAAN KONTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Rokan, Mustafa Kamal; Nurwani, Nurwani; Gunawan, Asrul
Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 4, No 1 (2025): JAN 2025
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/almuhtarifin.v1i1.17605

Abstract

This study aims to determine the effect of profitability, leverage, and liquidity on earnings quality in construction companies and buildings listed on the Indonesia Stock Exchange (IDX). In this research using quantitative methods with an associative approach. Population that used is the company's annual financial statements buildings and buildings listed on the Indonesia Stock Exchange (IDX) period 2016-2020 as many as 18 companies. Sampling technique using purposive sampling technique based on certain criteria. Results research shows that profitability significant effect on earnings quality. Leverage has no significant effect on earnings quality. Liquidity no significant effect on earnings quality. Simultaneously, all the independent variables are profitability, leverage, and liquidity simultaneously significantly influence earnings qualityKeyword: Profitability, leverage, Liquidity on earnings quality
THE INFLUENCE OF ASSET GROWTH, CAPITAL ADEQUACY RATIO (CAR) AND OPERATING COST OF OPERATING INCOME (BOPO) ON PERFORMANCE ISLAMIC FINANCE IN INDONESIA Anjasmara, Dimas; Rokan, Mustafa Kamal; Hasibuan, Reni Ria Armayani
J-ISCAN: Journal of Islamic Accounting Research Vol. 6 No. 2 (2024): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v6i2.4621

Abstract

Financial institution produces financial statements that reflect its financial condition. Financialperformance is assessed through ratios within these statements, one of which is the profitabilityratio. The profitability ratio indicates the amount of profit earned by the company, evaluatinghow efficiently management can generate profit from each sale made. This study aims to examinethe effect of Asset Growth, CAR (Capital Adequacy Ratio), and BOPO (Operating Expenses toOperating Income) on ROA (Return on Assets). The population in this research consists of sevencompanies listed under Indonesian Islamic Commercial Banks. The data analysis methodsemployed include Normality Test, Multicollinearity Test, Heteroscedasticity Test, Multiple LinearRegression Analysis, and Hypothesis Testing. Based on the T-test results, Asset Growth has avalue of 0.048 <0.05, indicating that Asset Growth significantly affects ROA. The CAR variablehas a significance value of 0.359>0.05, meaning that CAR does not have a significant effect onROA. BOPO significantly affects ROA with a significance value of 0.000<0.05. Furthermore, theSimultaneous Test (F) shows that Asset Growth, CAR, and BOPO collectively have a significanteffect on ROA, with a significance value of 0.000<0.05.
Peran BPJS Kesehatan dalam Menanggapi Perubahan Struktur Pekerjaan di Era Globalisasi Ekonomi Rahmadani, Gema; Rokan, Mustafa Kamal; Affan, Ibnu
Rechtsnormen Jurnal Komunikasi dan Informasi Hukum Vol. 3 No. 2 (2025): Edisi Februari
Publisher : Ilmu Bersama Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56211/rechtsnormen.v3i2.808

Abstract

Globalisasi ekonomi telah mengubah struktur pekerjaan di berbagai negara, termasuk Indonesia, dengan semakin meningkatnya jumlah pekerja di sektor informal dan gig economy. Perubahan ini menimbulkan tantangan baru dalam hal perlindungan sosial, terutama terkait dengan akses layanan kesehatan bagi pekerja. BPJS Kesehatan, sebagai lembaga yang menyelenggarakan jaminan kesehatan bagi seluruh rakyat Indonesia, berperan penting dalam memberikan perlindungan kesehatan bagi pekerja, baik di sektor formal maupun informal. Namun, dengan semakin banyaknya pekerja lepas dan pekerja migran yang tidak terdaftar dalam hubungan kerja formal, BPJS Kesehatan dihadapkan pada tantangan dalam memastikan seluruh lapisan masyarakat mendapatkan layanan kesehatan yang adil dan merata. Tulisan ini bertujuan untuk menganalisis peran BPJS Kesehatan dalam menanggapi perubahan struktur pekerjaan yang dipengaruhi oleh globalisasi ekonomi. Fokus utama pembahasan adalah bagaimana BPJS Kesehatan beradaptasi dengan dinamika pasar kerja yang semakin fleksibel dan bagaimana sistem jaminan kesehatan ini dapat memperluas cakupannya untuk melindungi pekerja informal, pekerja lepas, dan kelompok rentan lainnya. Selain itu, tulisan ini juga membahas tantangan yang dihadapi BPJS Kesehatan dalam memperbaiki kualitas layanan dan memastikan keberlanjutan program jaminan kesehatan nasional di tengah perubahan global. Diharapkan, hasil analisis ini dapat memberikan wawasan mengenai upaya-upaya yang perlu dilakukan untuk memperkuat sistem jaminan kesehatan di Indonesia, terutama dalam menghadapi dampak dari globalisasi ekonomi terhadap dunia kerja.
Implementation of Sharia Financial Products for MSMEs in Medan: Perspectives of Entrepreneurs and Financial Institutions Abdi, Yudistira; Chandra, Andriana Alnazhira; Rokan, Mustafa Kamal; Sani, Imaduddin
ISLAMICONOMIC: Jurnal Ekonomi Islam Vol 16, No 2 (2025): (On Process)
Publisher : Universitas Islam Negeri Sultan Maulana Hasanuddin Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/ijei.v16i2.989

Abstract

This study examines the role of sharia financial products in supporting MSMEs in Medan, the challenges encountered, and potential solutions for optimization. Using a qualitative case study with 12 informants, data were gathered through in-depth interviews, field observations, and document analysis. The findings show that MSMEs’ understanding and acceptance of sharia financial products remain limited due to low literacy and a preference for conventional finance. Key challenges include complex procedures, restricted access, weak product innovation, and insufficient regulatory support at the local level. To address these barriers, the study proposes strengthening financial literacy education, developing innovative products tailored to micro-enterprises, enhancing digital infrastructure, and encouraging collaboration among government, financial institutions, and business communities. The novelty of this research lies in its dual perspective, integrating insights from both MSME actors and Islamic financial institutions, which is rarely examined in prior studies. This dual lens provides a more holistic understanding of the interaction between demand and supply in sharia finance. The study contributes to the Islamic economics literature by presenting the unique case of Medan, while offering policy implications that emphasize localized literacy strategies, regulatory reforms, and innovation to achieve inclusive and competitive sharia finance aligned with maqasid al-shariah.
Community Economic Empowerment Model Based on Local Wisdom in the Perspective of Maslahah (A Case Study of the Red-and-White Crackers Business in Panyabungan) Madinah, Futri; Rokan, Mustafa Kamal; Nasution, Juliana
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.567

Abstract

This study aims to examine a community-based economic empowerment model rooted in local wisdom, using a case study of the Red and White Crackers business in Banjar Kobun Village, Panyabungan District, Mandailing Natal Regency. This enterprise not only serves as the primary source of livelihood for the local community but also reflects cultural values and local traditions. The research method employed is descriptive qualitative, utilizing in-depth interviews with 20 business actors and one key informant for further analysis. Data were analyzed using thematic analysis techniques to identify key patterns related to forms of economic empowerment and local wisdom values. The findings reveal that the Red and White Crackers business significantly improves community welfare, reduces unemployment rates, and strengthens local cultural identity. The identified empowerment model is participatory, prioritizes the principle of maslahah (public interest), and opens opportunities for development through marketing digitalization, strengthening local institutions, and cross-sector collaboration. However, while the descriptive qualitative method provides a rich narrative, the absence of comparative analysis limits the generalizability of the findings. This study could be strengthened by integrating data from other similar communities to assess whether the empowerment model can be widely adopted or remains unique to this specific context. The study concludes that community-based economic empowerment rooted in local wisdom is an effective strategy for creating sustainable and inclusive economic development and has the potential to be replicated in other regions with similar cultural characteristics.  
Co-Authors Abdi, Yudistira Amalia, Nur Abda Andoko Andoko, Andoko Anjasmara, Dimas Arnida Wahyuni Lubis Batubara, Maryam Chandra, Andriana Alnazhira Faisar Ananda Arfa, Faisar Ananda Gunawan, Asrul Harahap, Rahmat Daim Hasibuan, Reni Ria Armayani Ibnu Affan Madinah, Futri Nasution, Juliana Nasution, Nurul Izzah Nurul Inayah Nurwani Nurwani, Nurwani Rahmadani, Gema Sani, Imaduddin Saragih, Rini Maretha Siregar, Syifa Nabilla Yuannisa, Rizka Adlia Zulfarahmi, Zulfarahmi