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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
Mustapa  Khamal  Rokan
Universitas Islam Negeri Sumatera Utara
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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Penerapan Standar Akuntansi Keuangan  Entitas Mikro, Kecil, dan Menengah pada Laporan Keuangan Pabrik Tempe Rumahan: UMKM Desa Pekan Tolan Kabupaten Labuhan Batu Selatan Nst, Nur Kamelia; Rokan, Mustapa Khamal; Nurwani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i1.382

Abstract

MSMEs have been chosen by many people to be free from social problems. The recording of MSME financial statements must comply with the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). However, many MSMEs, such as Pekan Tolan Village, do not have financial reporting standards. This study aims to understand how the home tempeh factory collects and presents financial data and how the home tempeh factory implements the applicable standards. This study uses a descriptive descriptive approach as an appropriate methodology for in-depth interviews and observations. This research was conducted in a temporary housing factory in Pekan Tolan Village, Kampung Rakyat Village, Labuhan Batu Selatan District. The results of the study show that the home tempe factory in recording financial reports is still done manually and is very simple, and its implementation is not fully in accordance with the provisions stipulated in the EMKM SAK. The recording of the financial statements presented by the home tempeh factory is only a profit and loss statement, while the statement of financial position and notes on financial statements do not yet exist, due to several obstacles that cause SAK EMKM not to be implemented in home tempeh factories, namely a lack of knowledge and understanding of the presentation of appropriate financial statements with Accounting Standards for Small, Medium Companies, ha (SASK EMKM) (SAK EMKM). Keywords: SAK EMKM, UMKM, Financial Statements.
Optimalisasi Fungsi Masjid Sebagai Pusat Ekonomi Masyarakat Berbasis Masjid Di Kota Medan Dalam Perspektif Ekonomi Islam Rambe, Trinaningsih; Rokan, Mustapa Khamal; Harahap, Muhammad Ikhsan
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i2.4298

Abstract

This study aims to determine the potential of land,knowing the potential of the congregation, the potential of Infaq, mosques in the city of Medan. The method used in this study is a qualitative method with a descriptive approach that is by observation, interview and documentation with 4 BKM Masjid Al-Jihad, Masjid Raya Al-Mashun, Masjid Al-Musannif, and Masjid complex Al-Musabbihin Medan. The results of this study indicate that the optimization of the function of the mosque as the economic center of the mosque-based community in the city of Medan with aspects of land potential is the mosque as a place of worship and supporting facilities. Optimization of land potential for economic activities can be done by carrying out business activities by reviving mosque cooperatives and green economy by utilizing vacant land. On the potential aspects of worshipers so far only for worship activities,. Optimizing the potential of pilgrims for economic activities can be done by empowering women and housewives to produce products that can be sold, making management for pilgrims who are responsible in the field of Economics. The potential aspect of Infaq funds is quite large. The potential of Infaq funds is only used for mosque operations, mosque construction and for educational activities. Optimizing the potential of Infaq funds can be done by distributing productive zakat in the form of providing business capital for pilgrims who are less able to have the intention and willingness to entrepreneurship.
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

Abstract

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.
Kesadaran Hukum Pelaku Usaha UMKM terhadap Pembayaran Pajak Air Permukaan Perspektif Maqashid Syariah Sibagariang, Maya Sari; Rokan, Mustapa Khamal
Legal Standing : Jurnal Ilmu Hukum Vol. 9 No. 1 (2025): Januari-April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ls.v9i1.11490

Abstract

Tax is the main source of state revenue that is vital to finance public needs and national development. However, the low awareness of taxpayers, including business actors, in paying surface water tax (PAP) causes losses to the national, provincial, and regional treasury. This study aims to analyze the factors that influence business actors not to pay PAP and evaluate their legal awareness through the perspective of Maqashid Syariah. The research method used is empirical law with a quantitative approach. The results of the study indicate that there are four main factors that influence business actors' non-compliance in paying PAP, namely: (1) lack of socialization and understanding of tax obligations, (2) economic problems and high cost burdens, (3) weak law enforcement, and (4) low awareness and legal education. From the perspective of Maqashid Syariah, the legal awareness of business actors in paying PAP must consider the principle of public interest (maslahah). Improvement efforts such as increasing socialization, reducing economic burdens, consistent law enforcement, and increasing legal education are strategic steps to achieve public welfare (al-maslahah al-ammah) and justice. This approach emphasizes the balance between individual rights and social responsibilities, in accordance with the principles of Maqashid Syariah which aims to safeguard public interest (hifz al-mal) and prevent harm (darar). This study provides an original contribution by integrating the perspective of Maqashid Syariah in the analysis of legal awareness of business actors, which has not been widely explored in previous literature. However, this study has limitations, namely the geographical scope is limited to one region, so the findings may not be widely generalized. Recommendations for further research are to expand the scope of the region and involve more variables to deepen the analysis.
Penerapan Standar Akuntansi Keuangan  Entitas Mikro, Kecil, dan Menengah pada Laporan Keuangan Pabrik Tempe Rumahan: UMKM Desa Pekan Tolan Kabupaten Labuhan Batu Selatan Nst, Nur Kamelia; Rokan, Mustapa Khamal; Nurwani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i1.382

Abstract

MSMEs have been chosen by many people to be free from social problems. The recording of MSME financial statements must comply with the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). However, many MSMEs, such as Pekan Tolan Village, do not have financial reporting standards. This study aims to understand how the home tempeh factory collects and presents financial data and how the home tempeh factory implements the applicable standards. This study uses a descriptive descriptive approach as an appropriate methodology for in-depth interviews and observations. This research was conducted in a temporary housing factory in Pekan Tolan Village, Kampung Rakyat Village, Labuhan Batu Selatan District. The results of the study show that the home tempe factory in recording financial reports is still done manually and is very simple, and its implementation is not fully in accordance with the provisions stipulated in the EMKM SAK. The recording of the financial statements presented by the home tempeh factory is only a profit and loss statement, while the statement of financial position and notes on financial statements do not yet exist, due to several obstacles that cause SAK EMKM not to be implemented in home tempeh factories, namely a lack of knowledge and understanding of the presentation of appropriate financial statements with Accounting Standards for Small, Medium Companies, ha (SASK EMKM) (SAK EMKM). Keywords: SAK EMKM, UMKM, Financial Statements.
Analyzing digital resilience strategies for Harian Waspada through ANP and Maqashid Shariah in a VUCA environment Arsyadona, Arsyadona; Rokan, Mustapa Khamal; Rahmani, Nur Ahmadi Bi
Journal of Islamic Economics Lariba Vol. 11 No. 2 (2025)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol11.iss2.art18

Abstract

IntroductionPrint media organizations in Indonesia face mounting pressure as digital technology reshapes audience behavior, advertising markets, and competition. Harian Waspada, a long-standing Sharia-based newspaper, must navigate an environment defined by volatility, uncertainty, complexity, and ambiguity while preserving its ethical foundation. The organization confronts declining print revenue, limited digital capability, and evolving expectations for interactive and diverse content. These challenges call for a comprehensive assessment of how financial, technological, organizational, and ethical dimensions shape long-term resilience.ObjectivesThis study aims to identify the most critical factors that influence the resilience of Harian Waspada in the digital era and to determine strategic priorities that support sustainable transformation. It also seeks to explore how principles of Maqashid Shariah can guide responsible decision-making and strengthen adaptability in a rapidly changing media landscape.MethodThe study employed a mixed-methods approach. Qualitative insights were collected through interviews with individuals who understand the newspaper’s operations and the broader media industry. Quantitative analysis was conducted using the Analytic Network Process to examine the relationships among financial sustainability, digital readiness, organizational culture, audience engagement, and ethical considerations. The analysis produced priority rankings and illustrated the interdependence among these factors.ResultsThe findings show that financial sustainability and digitalization challenges present the greatest obstacles to organizational resilience. A substantial decline in advertising revenue, combined with limited technological infrastructure and digital skills, restricts the pace of transformation. The study also reveals that audience engagement, content diversification, and stronger internal coordination are essential for long-term survival. Strategic priorities include investment in digital technology, enhancement of human resources, development of interactive communication channels, and content innovation. Ethical guidance derived from Maqashid Shariah supports the creation of responsible journalism and strengthens trust with readers.ImplicationsThe results indicate that successful adaptation requires a holistic approach that aligns technological advancement, financial management, organizational transformation, and ethical values. Strengthening the connection between strategic planning and Maqashid Shariah encourages balanced growth and reinforces the social role of the media.Originality/NoveltyThis study offers an integrative perspective by combining the Analytic Network Process with Maqashid Shariah to evaluate media resilience. It provides a structured framework that connects digital transformation, financial stability, organizational renewal, and ethical governance in an Islamic media context.
Analysis of Capital Assistance for Micro Enterprises by the Service of Cooperatives and SMEs Fathur Rahman Baihaki; Mustapa Khamal Rokan
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 1 (2022): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i1.543

Abstract

Micro, small, and medium enterprises are one of the main pillars of the national economy that must o tain the main opportunity, support, protection, and development as widely as possi le as a form of firm alignment with people's economic usiness groups, without neglecting the role of large usinesses and State-Owned Enterprises. One of the o stacles in developing micro-enterprises is limited capital and limited access to sources of capital. This research is a case study of micro usiness group capital assistance y the Department of Cooperativen andnSMEs, Mandailing Natal Regency. The purpose of this research is to analyze the differences in capital, sales turnover, and profits of micro usinesses that receive capital assistance. The approach used is a qualitative approach. The population in this study is a mem er of the group of micro usiness actors (KPUM) in Panya ungan Kota District who received capital assistance amounting to 30 people. This study shows that capital assistance from the Cooperatives and UKM Service can help micro-enterprises in Panya ungan District to increase capital, sales turnover, and profits, which refers to the varia les of capital differences, sales turnover, and profits after seeing efore and after o taining a loan. This means that the government's loan program through loan provisions can help develop micro-enterprises.
Analysis of the Application of Profit Sharing on Marhamah's Savings Using Mudharabah Contracts at PT. Bank Sumut Sharia Karya Sub-Branch Dara Khairatun Nisa Sinaga; Mustapa Khamal Rokan
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 2 (2022): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i2.488

Abstract

The purpose of this research is intended to identify and examine the application of profit sharing to savings marhamah using the mudharabah contract conducted by PT. Bank Sumut Karya Sub-Branch. In this study, the author uses a qualitative approach, namely a research method that emphasizes the aspect of in-depth understanding of a problem, so as to produce descriptive data. This study uses interview and documentation data collection techniques. The results of this study indicate that the application of profit-sharing savings marhamah by using the mudharabah contract by PT. Bank Sumut Syariah Capem Karya uses the profit sharing method, which is to share net profits from businesses or investments that have been carried out. So the application of the profit sharing system applied by PT. Bank Sumut Syariah Capem Karya has been running in accordance with fatwa No. 07/DSN-MUI/IV/2000.
Management of Corporate Zakat on Sharia Banking Shopia Marwah Rangkuti; Mustapa Khamal Rokan
Journal of Indonesian Management Vol. 2 No. 1 (2022): March
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v2i1.454

Abstract

This study focuses on the management of corporate zakat on Islamic banking. The purpose of the study was to determine the management of the company's zakat on Islamic banking. The method used in this study is a qualitative method, namely a research method based on philosophy used to examine the condition of natural objects, where the researcher is the key instrument, collecting data using literature studies such as taking from clear and accurate reading sources. The result of this research is to understand the company's zakat management towards sharia banking.
Analysis of the Conformity of Mudharabah Contracts in Suka-Suka Savings Products at Bank Mega Syariah KCP Medan Katamso Rizky Ananda Utami; Mustopa Khamal Rokan
Journal of Indonesian Management Vol. 2 No. 1 (2022): March
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v2i1.455

Abstract

Sharia banking is currently on the rise and has become a reference for the public to invest their funds for various needs. For this reason, various Islamic banking products must be able to be understood by the public, one of which is the application of mudharabah contracts on savings products. This article discusses the analysis of the suitability of the Mudharabah Agreement in the Suka-Suka Savings Products at Bank Mega Syariah KCP Medan Katamso. This article uses qualitative research with data collection through direct interviews with stakeholders at Bank Mega Syariah KCP Medan Katamso. The results of this study are the application of the contract used in the Suka-suka Savings is the mudharabah muthlaqah contract, which is a form of cooperation between the shahibul maal (the owner of the funds) namely the customer and the mudharib (the fund manager) namely the bank, where the owner of the funds (shahibul maal) does not provide restrictions on mudharib in determining the type of business, time and area of business as long as it does not conflict with sharia principles and is in accordance with bank regulations.
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