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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 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) Journal of Enterprise and Development (JED) International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Management 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 Ekonomi, Manajemen, Akuntansi dan Keuangan 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 Journal of Indonesian Management Al-Muamalat : Jurnal Ekonomi Syariah Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review 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 Jurnal Akuntan Publik AL-SULTHANIYAH Aladalah: Jurnal Politik, Sosial, Hukum dan Humaniora 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
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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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.
Empowerment of Street Vendors by the Nur Ala Nur Grand Mosque in Panyabungan Through the Maqāṣid al-Sharī‘ah Index (MSI) Measurement Suhardina; Rokan, Mustapa Khamal; Syahbudi, Muhammad
Al-Muamalat: Jurnal Ekonomi Syariah Vol. 12 No. 2 (2025): July
Publisher : Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v12i2.49709

Abstract

This study examines the role of Masjid Agung Nur Ala Nur Panyabungan in empowering surrounding street vendors, using the Maqāṣid al-Sharī‘ah Index (MSI) as an analytical framework. The objectives of the research are to assess the conditions, opportunities, and challenges faced by street vendors in this mosque-based economic model, and to explore how Maqāṣid al-Sharī‘ah principles can inform sustainable empowerment strategies. The study employs a qualitative descriptive design, involving in-depth interviews, participatory observation, and document analysis, with participants including mosque administrators, street vendors, and congregants. The results highlight that while the mosque contributes to local economic activity, the empowerment initiatives remain fragmented, with gaps in structured training, financial management expertise, and collaboration with local stakeholders. The MSI findings show that the dimension of "Upholding Justice" scored highest, reflecting the mosque's role in ensuring fair business practices. However, the "Educating Individuals" dimension was weakest, indicating a need for capacity-building programs. The study concludes that for mosques to realize their full potential as centers of economic empowerment, there must be a more strategic approach, including enhanced training, financial transparency, and partnerships with Islamic microfinance institutions.
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.
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.
Co-Authors Abdi Satria Hasibuan Abdul Aziz, Malik Aldila, Rina Alfi Andriansyah Harahap Annisa Sativa Anshari, Muhd. Khumaidi El apriani, sri Arsyadona, Arsyadona Asmuni Asmuni Aulia Luthfi Ramadhan Azmi, Syahfrilla Al Risa Nurul Baehaqi Bagus Ramadi Budi Harianto, Budi Cahaya Permata Cahaya Siagian, Ika Dwi Chaniago, Sabaruddin 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 Idris Nasution Muhammad Lathief Ilhamy Nasution Muhammad Ravi Akbar muhammad Syahbudi, muhammad Muhammad Taupik Muttaqin, Izanatul Nabila Zahra Siregar Nasution, Juliana 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 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 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 Zulfan Baihaqi