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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-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) Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences 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 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 Jurnal Akuntan Publik
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Pertanggungjawaban Perdata Direksi atas Peredaran Bahan Bakar Minyak RON 90 sebagai RON 92: Tinjauan Hukum Ekonomi Syariah Harahap, Firda Ramadani; Rokan, Mustapa Khamal
AL-SULTHANIYAH Vol. 14 No. 2 (2025): AL-SULTHANIYAH
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/al-sulthaniyah.v14i2.4166

Abstract

This study examines the civil liability of company directors for the distribution of RON 90 fuel packaged and sold as RON 92. This practice causes losses to consumers because the quality of the goods does not match the information provided. The research method employed is normative juridical with statutory and conceptual approaches, supplemented by empirical data from the Indonesian Consumers Foundation (YLKI), the Jakarta Legal Aid Institute (LBH Jakarta), and Celios analysis, which estimates consumer losses at IDR 17.4 trillion per year. The results show that directors can be held civilly liable due to elements of breach of contract and/or unlawful acts resulting from negligence in supervising and controlling the quality of marketed fuel. In Islamic commercial jurisprudence (fiqh muamalah), such actions violate the principles of a valid sales contract because of discrepancies between the goods and the promised specifications. This responsibility also includes the obligation to prevent harm (dharar) to consumers. Therefore, the liability of directors is relevant not only in positive law but also carries strong moral and shar‘i dimensions. This study emphasizes the importance of strengthening fuel quality control and applying Sharia values in state-owned enterprise governance.
Analysis of the Marketing Strategy for the Young Indonesian Hajj Savings Product at PT. Bank Syariah Indonesia KCP Medan Sukaramai Harahap, Faiza Shakira Saina; Rokan, Mustapa Khamal; Anggraini, Tuti
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 1 (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i1.11969

Abstract

The waiting list for the hajj pilgrimage in Indonesia continues to grow longer from year to year. This has led to the emergence of alternative methods of saving for the hajj pilgrimage, Bank Syariah Indonesia presents the Indonesian young hajj savings. However, competition in the hajj savings product market is very tight because many other Islamic banks also offer the same product. Therefore, the author wants to analyze the marketing strategy of the Indonesian young hajj savings product to see if the product is able to compete in the market and assess the various efforts that BSI has made in attracting the attention of potential customers. This study uses a qualitative method using a descriptive and observational approach. Data collection techniques in this study are observation, interviews, and literature studies. In addition, researchers use descriptive analysis techniques. The findings of this study are that Bank Syariah KCP Medan Sukaramai uses the Segmentation, Targeting, and Positioning (STP) approach to determine who the marketing target is for the Indonesian young hajj savings product, implementing the marketing strategy for the Indonesian young hajj savings product is to conduct socialization to Muslim school institutions, companies, and Muslim organizations. Furthermore, online promotion through social media and technology. And the next strategy is to educate parents who have children under 17 years old to save early through the Indonesian young hajj savings at BSI KCP Medan Sukaramai.
The Determinant Factor of Interest to Pay Zakat in Medan City Mosques Through Qris Using the Technology Acceptance Model (TAM) Approach Lubis, Passa Sayyid Akbar; Rokan, Mustapa Khamal; Silalahi, Purnama Ramadani
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2896

Abstract

This study explores various factors that influence people's interest in paying zakat, particularly those related to zakat knowledge, management transparency, service quality, and the level of religiosity. The research was conducted quantitatively in several mosques across Medan City, involving 60 selected respondents. Data were collected using a questionnaire and analyzed through multiple linear regression. The results of the study indicate that the variables of knowledge and perceived benefits have a positive and significant influence on the interest of zakat payers in paying zakat through QRIS at mosques in Medan City, while perceived risk has a negative but insignificant influence. Simultaneously, all three variables were found to have a positive and significant influence on the interest in using QRIS. These findings confirm that improving digital literacy and understanding the benefits of technology are the primary determinants in promoting the adoption of QRIS-based zakat payments in line with the Technology Acceptance Model (TAM) approach.
The Influence of Cooperation with Business Partners, Agricultural Technology Implementation, and Religiosity on the Welfare of Al-Mahdi Farmers in Percut Sei Tuan District Sihotang, Indah Khairunnisa; Rokan, Mustapa Khamal; Harahap, Muhammad Ikhsan
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 10 No. 2 (2025): September
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v10i2.6692

Abstract

This study aims to analyze the influence of business partnerships, agricultural technology adoption, and religiosity on farmers' welfare. The research was conducted among members of the Al-Mahdi Farmer Group in Percut Sei Tuan District using a quantitative approach. Data were collected through questionnaires distributed to 52 respondents and analyzed using multiple linear regression. The results show that jointly, the three independent variables have a significant effect on farmers' welfare. Partially, the adoption of agricultural technology and religiosity have a positive and significant influence, while business partnerships do not have a significant impact. These findings indicate that improving farmers' welfare is not solely determined by technical aspects or economic cooperation, but is also strongly influenced by spiritual values and local cultural norms within farming communities. This study implies that sustainable agricultural development must integrate both technological and spiritual approaches to support holistic farmer well-being.
Hukum Melakukan Promosi Produk Overclaim Oleh Influencer Ditinjau Dari Perlindungan Konsumen (Studi : Produk Skincare): The Law on Influencers Making Overclaimed Product Promotions from a Consumer Protection Perspective (Study: Skincare Products) vidia; Rokan, Mustapa Khamal
Jurnal Media Hukum Vol. 13 No. 2 (2025): Jurnal Media Hukum (JMH)
Publisher : Fakultas Hukum Universitas Tompotika Luwuk Banggai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59414/jmh.v13i2.1031

Abstract

Overclaiming is a practice of guaranteeing excessive and unrealistic claims. This practice not only harms consumers but also violates the basic principles of consumer protection law. This study aims to analyze the legal liability of influencers who promote products that are found to overclaim, based on the legal framework in Indonesia, specifically through a normative approach to various legal instruments. Consumer protection in this case is not limited to Law Number 8 of 1999 concerning Consumer Protection (UUPK), but also includes the Electronic Information and Transactions Law (ITE), the BPOM Regulation, and the Indonesian Advertising Ethics (EPI), which are material sources of law. The results of the study indicate that overclaiming violates the principles of good faith, fairness, transparency, and legal certainty. Influencers, as part of the marketing system, can be held legally accountable through civil, criminal, and administrative proceedings. Therefore, the results of this analysis confirm that influencers must also be held accountable because influencers cannot be considered merely passive parties, but are legal subjects who share promotional content disseminated to the public through social media. Law enforcement against influencers who make overclaims is important to provide more effective consumer protection.
Pesantren-Based Economic Empowerment Model in Realizing Economic Independence Nursani Alvia Siregar; Mustapa Khamal Rokan; Waizul Qarny
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2525

Abstract

The pesantren economy is an economic concept in which pesantren will manage and develop businesses with various innovations, which can be profitable for pesantren and generally very beneficial for the community in realizing economic independence. The purpose of this research is to find out the pesantren-based economic empowerment model implemented at the Modren Al-Hasimiyah Darul Ulum PEMADU Islamic Boarding School and also to find out what challenges Pemadu Islamic Boarding School will face in empowering the pesantren economy in realizing economic independence. This type of research uses descriptive qualitative methods with a case study strategy. The data collection techniques used in this research are interviews, observation, and documentation. The results of this study indicate that Pondok Pesantren Modren Al- Hasimiyah Darul Ulum PEMADU applies a pesantren-based economic empowerment model that has a significant effect on the economic independence of pesantren, and religious development. So that from various units or activities carried out by the pesantren, it has indirectly provided education and teaching to the community inside and outside the pesantren.
THE FINANCIAL SERVICES AUTHORITY (OJK) IN SUPERVISING THE BANK PAYMENT SYSTEM AND PROTECTING CUSTOMERS AGAINST CRIMINAL ACTS Matwar, Habib; Rokan, Mustapa Khamal
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12193

Abstract

The role of the OJK in regulating and supervising Fintech is to minimize risks so as to provide good and stable growth. The research method used is qualitative research using a case study approach model through interviews, document observation or reports by describing the object of the research case. Data sources come from primary data in the form of interviews and secondary data in the form of books and websites. The subject of this research is the protection and education section of the Financial Services Authority. The results of the research show that there are indeed violations occurring in the financial services sector which are handled by the Financial Services Authority. OJK has also carried out one of its roles, namely education, by holding several workshops or seminars held at several institutions as well as in regions for the general public.
Moderasi Beragama : Mengenal Ratib Saman Sebagai Sebuah Tradisi Keagamaan Pada Tariqat Naqsabandiyah Di Desa Besilam, Kec.Padang Tualang, Kab. Langkat Suharno, Muhammad Iqbal; Situmorang, Jauharah Jilan; Putri, Mega Amelia; Tanjung, Alwi Fajri; Rokan, Mustapa Khamal
Journal Of Human And Education (JAHE) Vol. 4 No. 5 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i5.1522

Abstract

Tradition or custom reflects actions that are repeatedly performed in a similar manner, indicating the performer's affinity for such actions. This study examines a relevant religious tradition, namely the Ratib Saman Tradition. This tradition is closely associated with the Naqshbandiyah Sufi order, which has spread widely throughout the Nusantara. The focus of this discussion is directed towards the implementation of this tradition in the Besilam or Babussalam area, a region in North Sumatra known for its strong religious atmosphere. The research methodology adopts a qualitative and descriptive approach to analyze the phenomenon of the Ratib Saman Tradition within the socio-religious context of the Besilam community. The research results are expected to provide an in-depth understanding of the significance and dynamics of religious traditions within society, particularly in the context of the Naqshbandiyah Sufi order in North Sumatra. Keywords: Tradition, Ratib Samman, Besilam, Tariqat naqsabandiyah
CONVENTIONAL BANK CUSTOMER MIGRATION POST THE IMPLEMENTATION OF SHARIA FINANCIAL INSTITUTIONS QANUN NO. 11 YEAR 2018 IN ACEH Simahatie, Mai; Asmuni, Asmuni; Rokan, Mustapa Khamal; Umikaromah, Umikaromah
International Journal of Artificial Intelligence Research Vol 7, No 1.1 (2023)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v7i1.1.1027

Abstract

The results of the study show that Perceived Behavioral Control formed by Control beliefs has no effect on Customer behavior with Intentions as an intervening variable on Banking Customers in Aceh Province After the Implementation of Qanun LKS NO. 11 of 2018, this again proves that banking customers in Aceh do not look at whether they are capable of carrying out a behavior or not, they also do not look at whether the experience given to them is good or not so far it has not influenced their behavior in choosing banking.
Analisis Yuridis Penetapan Biaya Layanan pada Transaksi Pinjaman Online Perspektif Maqashid Syariah: Studi Kasus pada Fintech Adakami Zulfan Baihaqi; Mustapa Khamal Rokan
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.2086

Abstract

This research aims to determine the legal provisions from the perspective of maqashid sharia in providing legal certainty regarding the determination of service fees on online loan applications. This research takes a normative juridical approach. This type of research is field research. Field research is a type of research that studies phenomena in their natural environment. For this reason, the primary data is data originating from the field (quoting CNBC news media). Then for secondary data from various sources, such as court decisions, laws, regulations, books in personal collections and libraries, newspaper and magazine articles, online journals, and scientific papers. This research shows that determining service fees in online loans requires an understanding of factors such as loan limits, payment tenor and fee structure. OJK regulations and AFPI supervision regulate online lending practices, with a focus on consumer protection and fairness. The Maqashid Sharia view also influences fee setting, emphasizing fairness and prevention of exploitation.
Co-Authors Abdi Satria Hasibuan Abdul Aziz, Malik Aldila, Rina Alfi Andriansyah Harahap Andri Soemitra Annisa Sativa Anshari, Muhd. Khumaidi El apriani, sri Arsyadona, Arsyadona Asmuni Asmuni Aulia Luthfi Ramadhan Azhari Akmal Tarigan Azmi, Syahfrilla Al Risa Nurul Bagus Ramadi Budi Harianto Cahaya Permata Cahaya Siagian, Ika Dwi Chuzaimah Batubara Chuzaimah Batubara Cindy Triningsih Dalimunthe, Afifah Khairiah Dara Khairatun Nisa Sinaga Daulay, Nurhayati Dharma, Budi Diah Sisca Anggraini 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 Lubis, Passa Sayyid Akbar M. Asiddiki Mubarak M. Fauzan Rusyidi Nst M. Ikhsan Harahap Madinah Asri Putri Andarin Makky, Ahmad Manaf, Muhammad Firdaus Bin Abdul Masithoh, Masithoh Matwar, Habib Maya Rein Mega Amelia Putri, Mega Amelia Mhd. Romadhon Nasution Mina Hasin Muhamad Handoyo Sahumena Muhammad Idris Nasution Muhammad Lathief Ilhamy Nasution Muhammad Ravi Akbar Muhammad Syahbudi muhammad Syahbudi, muhammad Muhammad Taupik Muttaqin, Izanatul Nabila Zahra Siregar Nasution, Juliana 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 Oktavera Rizki 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 Sabaruddin Chaniago 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