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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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The Effect of Profit Sharing Ratio on Customer Interest in Savings in Time Deposit Products at Bank Mega Syariah KC Medan Yumna Syifa; 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.v2i1.460

Abstract

Banking is a financial institution that provides services and conveniences to its customers who wish to conduct financial transactions. Bank Mega Syariah KC Medan is one of the Islamic financial institutions that offers mudharabah time deposits (deposits) with profit sharing contracts. The target of this bank product is some people who can afford and have excess funds. This study aims to determine the effect of the profit-sharing ratio on customer interest in saving on deposit products against Mega Syariah Bank KC Medan. The advantage of this profit-sharing ratio system for banks is that it can increase investment in third-party funds, as well as facilitate the circulation of money within the bank.
Transparansi dan Akuntabilitas dalam Pengelolaan Dana Masjid Mandiri: Studi Kasus Masjid Kota Medan Sabaruddin Chaniago; Nurlaila Nurlaila; Mustapa Khamal Rokan
Society Vol 12 No 2 (2024): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v12i2.730

Abstract

This study examines the level of transparency in the management of independent mosque funds in Medan City, North Sumatra, Indonesia, evaluates adherence to accountability principles, and provides actionable recommendations for improvement. Using a quantitative research approach, questionnaires and observations were used to collect data from mosque administrators, worshippers, and donors at the Al-Musabbihin Mosque. These instruments were designed to assess trust and participation in mosque activities. Data analysis was conducted using Structural Equation Modeling (SEM) with Smart PLS 3.0, focusing on Outer and Inner Model evaluations. The results reveal that human resource (HR) competency, internal control systems, technological integration, stakeholder engagement, and compliance with financial management standards significantly impact transparency and accountability in mosque fund management. Additionally, organizational commitment amplifies the positive influence of HR competency and internal controls on these outcomes. The study highlights the critical need for ongoing HR development through targeted training and education to ensure effective and accountable fund management. Furthermore, establishing comprehensive internal control systems is essential to prevent fund misuse and build public trust. The findings demonstrate that transparent and accountable fund management fosters public confidence, optimizes resource utilization, and enhances the mosque’s capacity as a vibrant and empowered social institution.
Judicial Application of the Theory of Maslahah in Islamic Economic Cases in Indonesia Mustapa Khamal Rokan; Chuzaimah Batubara; Zulham Zulham
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 12, No 1 (2025): April
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v12i1.7786

Abstract

This study aims to explain the patterns of the maslahah theory's application in resolving Islamic economic legal disputes by judges in Indonesia. It employs a qualitative approach, relying on primary data collected through questionnaires and in-depth interviews. Questionnaires were distributed to judges of Religious Courts across various regions in Indonesia. At the same time, interviews were conducted directly at five Religious Courts—namely the Religious Courts of Medan, Bandung, Semarang, and Yogyakarta—as well as with a Justice of the Supreme Court. The findings reveal that judges' understanding and application of the maslahah theory in Islamic economic cases remain limited. In many judicial decisions, the standardized contracts used were not initially constructed based on maslahah principles, which subsequently influenced the legal considerations made by judges. The principle of prudence is also not yet fully integrated within the maslahah framework. The challenges to implementing maslahah include limited judicial comprehension of the concept, diverse educational backgrounds that shape varying interpretations, unclear regulations governing Islamic economic law, and low public awareness of the significance of maslahah in Islamic legal reasoning. The academic contribution of this research lies in its empirical mapping of the extent to which the maslahah theory is utilized in the practice of Islamic economic adjudication in Indonesia, along with its proposal of a normative framework to strengthen judicial capacity and reform Islamic economic procedural law based on maqāṣid al-sharī'ah. This study also fills a gap in the literature regarding the intersection between Islamic legal theory and contemporary judicial practice within Indonesia's national legal system
OPTIMALISASI PERAN DEWAN PENGAWAS SYARIAH (DPS) DALAM PERBANKAN SYARIAH DI MEDAN Rokan, Mustapa Khamal
EQUILIBRIUM Vol 5, No 2 (2017): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v5i2.2810

Abstract

Structure of sharia supervision board implements Islamic Economics law into business transactions through sharia supervision processes. This article aims to define sharia supervision and examine sharia supervisory councils. It also discusses the importance of the hierarchical position DPS and evaluates their objectives and functions. It reviews a wide range of theoretical literatures, especially recent proceedings of relevant conferences in Indonesia along with the standards of National Sharia board or Dewan Syariah Nasional, Dewan Ulama Indonesia (DSN-MUI). A framework for understanding the role of the DPS developed suggests a set of objectives and functions for the DPS. The paper finds a lack of standardization among the DPS concerning the position of the DPS within the corporate hierarchy. DPS cannot be able to give innovation product to solve sharia banks problems. Therefore, sharia supervision board needs to be valued seriously and well.
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 : International Forum of Researchers and Lecturers

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

Abstract

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.
STUDI KOMPARATIF RISIKO SISTEMIK ANTARA BANK SYARIAH DAN BANK KONVENSIONAL DI INDONESIA: PENDEKATAN TAFSIR TEMATIK TERHADAP SURAH AL-BAQARAH Oktavera Rizki; Azhari Akmal Tarigan; Mustapa Khamal Rokan; Andri Soemitra; Yusrizal
At-Tanmiyah Jurnal Ekonomi dan Bisnis Islam Vol 4 No 2 (2025): Desember, At-Tanmiyah: Jurnal Ekonomi dan Binis Islam
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam (STEBIS) Al-Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65778/atjebi.v4i2.89

Abstract

This study aims to compare systemic risk between Islamic banks and conventional banks in Indonesia by employing a thematic exegesis approach (tafsīr al-mawḍū‘ī) to selected Qur’anic verses in Surah Al-Baqarah, specifically verses 30, 219, 220, 245, 275, 276, and 282. These verses address fundamental themes related to finance, justice, debt relationships, usury (ribā), charitable giving (ṣadaqah), and equitable wealth distribution within the framework of Islamic economic principles. By integrating qualitative analysis drawn from classical and contemporary Qur’anic exegesis—including Tafsīr al-Ṭabarī, Ibn Kathīr, and Tafsīr al-Māwardī—with insights from modern economic literature, this study highlights the fundamental distinctions between Sharī‘ah-based financial principles and conventional banking practices in relation to financial system stability. The findings indicate that the Islamic financial system embodies inherent mechanisms capable of mitigating systemic risk, notably through the prohibition of ribā, the implementation of profit-and-loss sharing arrangements, and the moral obligation to uphold charitable redistribution and social justice. In contrast, interest-based conventional financial systems tend to exacerbate economic inequality and amplify vulnerability to financial crises. These findings reinforce the contemporary relevance of Qur’anic values in informing financial stability policies within modern economic systems.
Empowerment of Street Vendors by the Nur Ala Nur Grand Mosque in Panyabungan Through the Maqāṣid al-Sharī‘ah Index (MSI) Measurement Suhardina; Mustapa Khamal Rokan; Muhammad Syahbudi
Al-Muamalat 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.
Confession as a Ground for Case Termination in KPPU from the Perspective of Ibn Qayyim al-Jauziyah (A Study of Decision Number 04/KPPU-I/2024) Madinah Asri Putri Andarin; Mustapa Khamal Rokan
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11852

Abstract

This study analyzes the position of confession as a ground for case termination in KPPU Decision Number 04/KPPU-I/2024 and examines it from the perspective of Ibn Qayyim al-Jauziyah. The background of this research is based on the behavioral change mechanism introduced under KPPU Regulation Number 2 of 2023, which allows the reported party to acknowledge the alleged violation and submit commitments for behavioral improvement, as well as concerns that confession may become a shortcut that weakens the deterrence function and the protection of public interests. This study employs normative juridical research using the statutory approach and the conceptual approach. Legal materials were collected through library research and analyzed qualitatively using deductive reasoning. The findings indicate that confession is not the sole basis for case termination but rather an initial requirement to enter the behavioral change mechanism. The termination of the case in KPPU Decision Number 04/KPPU-I/2024 was carried out after the commitments to behavioral change had been declared fulfilled through a process of supervision and verification in accordance with KPPU Regulation Number 2 of 2023. From the perspective of Ibn Qayyim al-Jauziyah, confession (iqrār) is a highly authoritative form of evidence but cannot stand alone without supporting proof capable of revealing the objective truth. Therefore, the case termination mechanism is fundamentally consistent with the legal thought of Ibn Qayyim al-Jauziyah. However, the effectiveness and legitimacy of case termination ultimately depend on the objectivity and accountability of the verification process regarding the implementation of the behavioral change commitments.
ANALYSIS OF THE RESTRUCTURING OF THE MUSYARAKAH MUTANAQISAH CONTRACT IN THE DECISION OF THE RELIGIOUS COURT BASED ON THE FATWA DSN-MUI/89/XII/2013 Diah Sisca Anggraini; Mustapa Khamal Rokan
Journal Analytica Islamica Vol 15, No 1 (2026): ANALYTICA ISLAMICA
Publisher : Program Pascasarjana UIN Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/jai.v15i1.28393

Abstract

This study aims to analyze the financing restructuring regulations in the Musyarakah Mutanaqisah (MMQ) contract based on Financial Services Authority Regulation Number 2/POJK.03/2022, and examine the legal considerations of the panel of judges in the Medan Religious Court Decision Number 1224/Pdt.G/2024/PA.Mdn and the Demak Religious Court Decision Number 4/Pdt.G.S/2024/PA.Dmk reviewed from the perspective of the DSN-MUI Fatwa Number 89/XII/2013 concerning Sharia Financing Restructuring. This study uses a normative juridical method with a statutory approach, a case approach, and a conceptual approach. The results show that POJK Number 2/POJK.03/2022 provides a normative framework for Islamic banks to restructure problematic financing through rescheduling, reconditioning, and restructuring mechanisms while still observing the principles of prudence and sharia compliance. In the Demak Religious Court Decision, the panel of judges considered that the bank had attempted restructuring through an addendum to the agreement as a form of rescheduling, so that the legal considerations used were in line with the principles of the DSN-MUI Fatwa Number 89/XII/2013. On the other hand, in the Medan Religious Court Decision, the customer's restructuring request was not used as a basis for consideration, and the panel of judges based their decision more on the Mortgage Law without referring to the DSN-MUI fatwa. This study concludes that there are differences in the judges' paradigms in interpreting sharia financing restructuring, which has implications for the non-uniform application of sharia principles in resolving sharia economic disputes within the Religious Court environment.
TINJAUAN YURIDIS DISKRIMINASI HARGA TARIF PERAHU PADA WISATA ALAM PERSPEKTIF IBNU TAIMIYYAH : (Studi Kasus di Kecamatan Batang Lubu Sutam, Kabupaten Padang Lawas) Mhd. Romadhon Nasution; Mustapa Khamal Rokan
QANUN: Journal of Islamic Laws and Studies Vol. 4 No. 2 (2025): QANUN: Journal of Islamic Laws and Studies, Desember 2025
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/qanun.v4i2.1108

Abstract

Penelitian ini mengkaji fenomena perbedaan tarif perahu yang diterapkan oleh para pelaku usaha lokal terhadap wisatawan di kawasan wisata alam Kecamatan Batang Lubu Sutam, Kabupaten Padang Lawas. Fokus penelitian diarahkan pada praktik penentuan harga yang mengindikasikan adanya unsur diskriminasi dalam pelayanan wisata air di daerah tersebut.. Tujuan penelitian ini adalah untuk menganalisis praktik diskriminasi harga dari perspektif hukum positif di Indonesia serta pemikiran Ibnu Taimiyyah. Penelitian ini menggunakan metode yuridis empiris dengan pendekatan lapangan berupa observasi dan wawancara terhadap wisatawan yang ada di lokasi wisata. Hasil penelitian menunjukkan bahwa diskriminasi harga terjadi secara langsung dengan membedakan tarif antara wisatawan lokal dan luar daerah, terutama berdasarkan bahasa dan asal pengunjung. Hal ini bertentangan dengan Undang-Undang Nomor 5 Tahun 1999 tentang Larangan Praktek Monopoli dan Persaingan Usaha Tidak Sehat. Praktik ini dalam perspektif Ibnu Taimiyyah, termasuk bentuk kezaliman dan tadlis (penipuan) yang merugikan konsumen. Faktor penyebab diskriminasi harga antara lain adalah ketidaktahuan wisatawan mengenai tarif dan tidak adanya transparansi harga dari penjual.
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