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All Journal Jurnal Manajemen Terapan dan Keuangan Marwah: Jurnal Perempuan, Agama dan Jender JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN I-Finance Journal IMAGE JURNAL MAHKAMAH International Journal of Artificial Intelligence Research Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Syntax Literate: Jurnal Ilmiah Indonesia SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam Al-Iktisab: Journal of Islamic Economic Law Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah SEIKO : Journal of Management & Business Journal Analytica Islamica Legal Standing : Jurnal Ilmu Hukum Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Pena Justisia: Media Komunikasi dan Kajian Hukum International Journal of Economics, Business and Accounting Research (IJEBAR) International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences LEGAL BRIEF Jurnal Ilmu Perbankan dan Keuangan Syariah Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Ilomata International Journal of Management Al-Mashrof: Islamic Banking and Finance JURNAL MANAJEMEN AKUNTANSI (JUMSI) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen PRAJA observer: Jurnal Penelitian Administrasi Publik Empowerment : Jurnal Pengabdian Pada Masyarakat Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Al-Muamalat : Jurnal Ekonomi Syariah Jurnal Pusat Studi Pendidikan Rakyat (PUSDIKRA) Journal of Social Research Journal Of Human And Education (JAHE) Ijtimā`iyya: Journal of Muslim Society Research JURIS (Jurnal Ilmiah Syariah) EKONOMIKA SYARIAH : Journal of Economic Studies Semarang Law Review Journal of Islamic Economics Lariba Journal of Public Representative and Society Provision QANUN: Journal of Islamic Laws and Studies Amkop Management Accounting Review (AMAR) Jurnal Media Hukum Jurnal Informatika Ekonomi Bisnis Journal of Economics and Management Scienties Equilibrium: Jurnal Ekonomi Syariah Jurnal Akuntan Publik AL-SULTHANIYAH Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Society Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi dan Bisnis Jurnal Ekonomi, Manajemen, Akuntansi Jurnal At-Tanmiyah Ekonomi dan Bisnis Islam Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Indonesian Management Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan

Mustapa Khamal Rokan

Universitas Islam Negeri Sumatera Utara

Author-ID : 2581974

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) Dalam Upaya Meningkatkan Pembangunan dan Pemberdayaan Masyarakat Pada Desa Lambou Darul Ihsan Kecamatan Bukit Malintang Kabupaten Mandailing Natal Fadilah Dalimunthe; Mustapa Khamal Rokan; Nurwani Nurwani
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1624

This research aims to determine the accountability of managing village fund allocations in an effort to increase development and community empowerment in Lambou Darul Ihsan Village, Bukit Malintang District, Mandailing Natal Regency. This research uses a descriptive qualitative approach methodology, data collection techniques in this research are interview, observation and documentation techniques. Based on the research results, it was found that accountability in the management of village fund allocation in an effort to increase development and community empowerment in Lambou Darul Ihsan village in 2022 has been implemented in accordance with Minister of Home Affairs Regulation No. 20 of 2018 starts from planning, implementation, administration and reporting, while at the accountability stage both technically and administratively it is good, but sometimes there are inhibiting factors in preparing the report because the management still lacks experience and limited education, but this can be overcome because of the District government always provide coaching.

Pengaruh Dana Pihak Ketiga, Tingkat Bagi Hasil, Non Performing Financing, Dan Modal Sendiri Terhadap Volume Pembiayaan Berbasis Bagi Hasil Pada Perbankan Syariah Di Indonesia Studi Kasus Bank Muamalat Indonesia (BMI) Windi Mariska Suryani Siregar; Mustapa Khamal Rokan; Tuti Anggraini
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.3369

Penelitian ini bertujuan untuk mengetahui pengaruh tingkat dana, tingkat keuntungan investasi, non-performing financing dan modal ekuitas terhadap volume pembiayaan berdasarkan profit support pada sektor perbankan syariah di Indonesia, dengan Studi Kasus Bank Muamalat Indonesia (BMI). Penelitian ini menggunakan sampel sebanyak 1 perusahaan dengan tahun penelitian 2013-2018. Dengan sumber data yang diperoleh dari laporan keuangan triwulanan, neraca, laba rugi dan informasi proporsi agen Bank Muamalat. Metode penelitian yang digunakan adalah analisis regresi linier numerik. Dalam penelitian ini pengujiannya menggunakan uji hipotesis klasik yang meliputi uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi. Dan uji determinasi model yang digunakan adalah uji F, uji R2 dan uji T. Hasil penelitian menunjukkan bahwa uji simultan (uji F) menunjukkan nilai Fhitung sebesar 331,425 lebih besar dari F tabel sebesar 2,84 dan didukung. standar nilai konotasi yang lebih sederhana, sebesar 0,05. Uji R2 menunjukkan nilai R2 yang diperoleh koefisien determinasi Adjusted R2 sebesar 0,968. Sedangkan uji t menunjukkan hasil (1) tingkat dana berpengaruh signifikan terhadap volume pembiayaan terhadap bunga keuntungan (2) tingkat kerjasama keuntungan tidak berpengaruh signifikan terhadap volume pembiayaan dari investasi terhadap keuntungan (3) no-performing financing tidak berpengaruh signifikan terhadap volume pembiayaan dari investasi terhadap keuntungan (4) modal sendiri berpengaruh signifikan terhadap volume pembiayaan investasi terhadap keuntungan.

Analisis Pemberdayaan Umat Berbasis Masjid melalui Pengelolaan Zakat pada Bidang Ekonomi (Studi Kasus Masjid Agung At-Taqwa Kabupaten Aceh Tenggara) M. Asiddiki Mubarak; Mustapa Khamal Rokan; Muhammad Ikhsan Harahap
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 4 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i4.20841

Penelitian ini bertujuan untuk mengetahui program-program yang dilaksanakan pada Masjid At-Taqwa Kabupaten Aceh Tenggara dalam pemberdayaan umatmelalui pengelolaan zakat. Jenis penelitian yang digunakan dalam penelitian ini adalah kualitatif dengan analisis kualitatif deskriptif. Jenis Pengumpulan data dilakukan dengan teknikwawancara, observasi, dokumentasi, dan kepustakaan dengan subjek penelitian pengelola zakat pada Masjid AT-Taqwa. Hasil dari penelitian menunjukkan bahwaMasjid At-Taqwa tidak hanya mengelola zakat namunikut serta melakukan pemberdayaan umat berbasis masjid melalui zakat yang diberikan. Pemberdayaanjuga diwujudkan melalui program-program pemberdayaan dalam bidang ekonomi seperti zakat produktif, gerobak sehat hingga pemberian pelatihan kepada mustahiq. Pemberdayaan ekonomi yang baik menandakan bahwa mustahiq memiliki mutu perekonomian yang baik pula. Hal demikian dikarenakan adanya perubahan mindset masyarakat yang semakin berkembang tentang upaya untuk meningkatkan taraf kehidupan menjadi lebih baik dari sebelumnya. Maka dari itu, pemberdayaan ekonomi dapat meningkatkan kesejahteraan, pendapatan, dan kemandirian mustahiq.

KONSEP KAFA’AH PERNIKAHAN DIKALANGAN KOMUNITAS SAID/SYARIFAH (Studi Komunitas Said/Syarifah di Kota Medan, Sumatera Utara) Sirait, Dzakiyyatul Ilmi; Rokan, Mustapa Khamal
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol 5 No 2 (2023)
Publisher : Fakultas Syariah INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almanhaj.v5i2.2881

This study aims to examine the application of the concept of kafa'ah in marriage among the dzurriyat prophets in Medan city, known as said and sharifah. Although Islamic law does not regulate kafa'ah to enter into marriage, if it is studied from an Islamic point of view it is very good to apply, with the aim of forming a sakinah, mawaddah and rahmah family. Kafa'ah is applied among said and sharifah of Medan city in order to guard and care for the lineage of the descendants of the Prophet Muhammad SAW. This research is an empirical juridical research, namely through a social approach with a point case approach through a case approach that occurs in reality. The results of this study concluded that the concept of kafa'ah in marriage among said and sharifah communities in Medan city is different from marriages in general, where the bride and groom must be from said and sharifah circles. If a said or sharifah marries someone who is not from their circle, they will get social sanctions.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1624

ANALISIS PRILAKU KONSUMSI ISLAMI SEBAGAI PEDOMAN KONSUMEN MUSLIM TERHADAP FENOMENA FLEXING BERKEDOK PEMBOHONGAN PUBLIK OLEH INFLUENCER DI MEDIA SOSIAL Jubaidah, Siti; Rokan, Mustapa Khamal; Dharma, Budi
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 02 (2024): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v13i02.33164

Penelitian ini mengkaji fenomena "flexing" oleh influencer media sosial dan dampaknya terhadap perilaku konsumsi dalam konteks Islam. Flexing, yang sering digunakan untuk memamerkan status sosial atau sebagai teknik pemasaran, telah berkembang dengan cepat dalam era digital. Penelitian ini menggunakan pendekatan kualitatif, mengumpulkan data melalui observasi langsung serta analisis konten dari media sosial, e-book, artikel jurnal, dan berita. Hasil penelitian mengindikasikan bahwa flexing seringkali melibatkan penipuan melalui praktik najsy, yaitu pura-pura membeli barang mewah untuk menarik konsumen dan memicu keinginan instan menjadi kaya. Kegiatan tersebut berpotensi bertentangan dengan prinsip konsumsi Islami, yang menekankan pada konsumsi yang halal dan thoyyib, pengeluaran yang bijaksana untuk kehidupan dunia dan akhirat, serta menghindari pemborosan. Dengan memahami batasan yang ditetapkan oleh ajaran Islam, konsumen muslim dapat menghindari penyesatan dari konten flexing dan memilih gaya hidup yang lebih sederhana dan bertanggung jawab. Temuan ini penting untuk memandu konsumen muslim dalam menavigasi kompleksitas media sosial yang terus berkembang.

The Influence of MUI Halal Certificates on Buying Interest and Consumer Confidence Harahap, Shelvi Fadillah; Rokan, Mustapa Khamal; Syarbaini, Ahmad Muhaisin B
Image : Jurnal Riset Manajemen Vol 12, No 1 (2024): Image : Jurnal Riset Manajemen
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/image.2024.006

This study aims to determine the effect of halal certificates on buying interest and consumer confidence in mixue. The method used by this research is quantitative method. The data source in this study comes from primary data, namely the results of distributing questionnaires / surveys through google form media. The population of this study were FEBI UINSU students totaling 4,490 people. The sampling method uses simple random sampling technique, where the sample is drawn randomly in the population. The number of samples in this study were 100 respondents using the Slovin formula. Data analysis using SPSS 25 for windows software with instrument test, validity test, reliability test, normality test, linearity analysis, and significance test (t test). The results showed that halal certificates had a positive and significant effect on buying interest as indicated and the halal certificate variable has a positive and significant effect on consumer confidence.

Faktor-Faktor Yang Mempengaruhi Penggunaan Mobile Banking Pada Layanan BSI Mobile Dengan Menggunakan Model Unified Theory Of Acceptance And Use Of Technology (UTAUT) Pohan, Rahma Nur Azizah; Rokan, Mustapa Khamal; Syarvina, Wahyu
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 3: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i3.4025

This study aims to see how the level of acceptance and use of the BSI mobile service system is measured using the UTAUT (Unified Theory Of Acceptance and Use Of Technology) model and find out what are the factors that influence customers in using BSI mobile services to students of the Faculty of Economics and Business. Islamic Business, State Islamic University of North Sumatra, batch 2018. This study has a sample of 100 students using a quantitative approach obtained from primary data sourced from customer survey results and secondary data. The data analysis techniques used are Descriptive Statistical Analysis, Validity Test, Reliability Test, Normality Test, Kolmogorov-Smirnov Test, Multicollinearity Test, Heteroscedasticity Test, t Test, F test, coefficient of determination test and multiple linear regression test using SPSS 25. So the results of data analysis on the hypothesis testing of performance expectations and social influence do not have a positive effect, then the variables of business expectations and condition of facilities have a positive effect.

Pengaruh Pengetahuan Dan Lingkungan Sosial Terhadap Job Preference Pada Alumni Perbankan Syariah FEBI UINSU Ritonga, Rabiatul Hadawiyah; Rokan, Mustapa Khamal; Irham, Mawaddah
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 2: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i2.4099

In choosing a job (job preference) every human being has the right to choose each according to what he wants. However, to form this order, certain factors are needed which are considered important in determining which profession to choose. These factors are knowledge and the social environment related to the desired job. Statistical data states that none of the Islamic banking graduates work in Islamic banking, and there are even Islamic banking graduates who work in conventional banks. Therefore, graduating students need to have knowledge and a social environment in the career field they are interested in so that it can encourage them to choose a career (job preference). This study aims to determine the effect of knowledge and the social environment on job preference in UINSU FEBI graduates. The method used in this study was a quantitative method using 121 respondents taken from FEBI UINSU graduates in 2018 and 2019. The data in this study were collected using a questionnaire which had previously been tested for validity and reliability. The data analysis used was Multiple Linear Regression Analysis which was tested using IBM SPSS Statistic 26 Software. The results showed that Knowledge had an effect on Job Preference in Islamic Banking graduates FEBI UINSU, Social Environment had an effect on Job Preference in Islamic Banking graduates FEBI UINSU, Knowledge and The social environment simultaneously influences Job Preference for Islamic Banking graduates of FEBI UINSU.

Analisis Faktor-Faktor Yang Mempengaruhi Pembatalan Pembiayaan Murabahah pada PT. BPRS Puduarta Insani Cahaya Siagian, Ika Dwi; Rokan, Mustapa Khamal
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 4: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i4.2648

Research conducted to analyze the influential factors related to the cancellation of Murabaha financing in Islamic bank PT. Bprs Puduarta Insani is about nonperforming loans, nonconformities in goods, and supporting collateral in Islamic banks. Cancellation of Murabaha financing is often the case that resulted in the cancellation due to nonconformity of the applicable conditions. and at Pt. Bprs Puduarta Insani cancellation of Murabaha financing can be resolved according to the Islamic perspective.

Co-Authors Abdi Satria Hasibuan Abdul Aziz, Malik Aldila, Rina Alfi Andriansyah Harahap Andri Soemitra Anggraini, Diah Sisca Annisa Sativa Anshari, Muhd. Khumaidi El apriani, sri Arsyadona, Arsyadona Asmuni Asmuni Aulia Luthfi Ramadhan Azhari Akmal Tarigan Azmi, Syahfrilla Al Risa Nurul Baehaqi Bagus Ramadi Budi Harianto Cahaya Permata Cahaya Siagian, Ika Dwi Chaniago, Sabaruddin Chuzaimah Batubara Chuzaimah Batubara Cindy Triningsih Dalimunthe, Afifah Khairiah Dara Khairatun Nisa Sinaga Daulay, Nurhayati Dharma, Budi Endah Nurrohwinta Djuwarno Fadilah Dalimunthe Fadilah Dalimunthe Fathur Rahman Baihaki Fira Annisa Hannum Harahap, Novita Harahap, Faiza Shakira Saina Harahap, Firda Ramadani Harahap, M. Ikhsan Harahap, Muhammad Ikhsan Harahap, Shelvi Fadillah Harmaen, Harmaen Imam Yazid Indradewa, Rhian Irham, Mawaddah Isnaini Harahap Khairunnisa Khairunnisa Khairussyifa, Salwa Khasanah Mustika Syahputri Khoiriyah Handayani Dasopang Kusmilawaty, Kusmilawaty Laylan Syafina Lubis, Passa Sayyid Akbar M. Asiddiki Mubarak M. Fauzan Rusyidi Nst M. Ikhsan Harahap Makky, Ahmad Manaf, Muhammad Firdaus Bin Abdul Masithoh, Masithoh Matwar, Habib Maya Rein Mega Amelia Putri, Mega Amelia Mina Hasin Muhamad Handoyo Sahumena Muhammad Habibi Siregar, Muhammad Habibi Muhammad Idris Nasution Muhammad Lathief Ilhamy Nasution Muhammad Ravi Akbar muhammad Syahbudi, muhammad Muhammad Taupik Muttaqin, Izanatul Nabila Zahra Siregar Nasution, Juliana Nasution, Mhd. Indra Mulia Nasution, Mhd. Romadhon Ningsih, Anggi Aditiya Nst, Nur Kamelia Nur Kamelia Nasution Nurbaiti Nurbaiti Nurlaila Nurlaila Nursani Alvia Siregar Nurselina Nasution Nurul Farizka Siregar Nurusshobah, Nurusshobah Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Oktania, Mila Oktavera Rizki Panjaitan, Desi Katriana Permata, Cahaya Pohan, Rahma Nur Azizah Putri, Eka Khayana Rahma Dewi Siregar Rahma, Tri Inda Fadhila Rahmani, Nur Ahmadi Bi Rahmat Hidayat Rahmi Syahriza, Rahmi Ramadiansyah, Ridho Rambe, Trinaningsih Rangkuti, Shopia Marwah Rija Aini Ritonga, Rabiatul Hadawiyah Rizky Ananda Utami Rizky Nabila Tanjung rusyidi nasution, fauzan Salsabila, Salma Sartika Sartika Shopia Marwah Rangkuti Sibagariang, Maya Sari Sihotang, Indah Khairunnisa Silalahi, Purnama Ramadani Simahatie, Mai Sirait, Dzakiyyatul Ilmi Siregar, Anri Akta Perdana Siti Aisyah Siti Aisyah Siti Asiah Siti Jubaidah, Siti Sitompul, Humaidi situmorang, Jauharah Jilan Subakti, Hari Suhardina Suharno, Muhammad Iqbal Sukiati Sukiati Sukrin, Sukrin Surya Iswan, Ahmad Safwan Syarbaini, Ahmad Muhaisin B Syarfiandi Syarfiandi Syifa, Yumna Tambunan, Khairina Tanjung, Alwi Fajri Try Andini, Febrianty Tuti Anggraini Tuti Anggraini Uci Rahma Dayanti Siregar Umikaromah, Umikaromah Vidia Wahyu Syarvina Waizul Qarny Windi Mariska Suryani Siregar Yosa Afandi Lubis Yumna Syifa Yusrizal Zulfan Baihaqi Zulham Zulham

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