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All Journal VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) Innovative: Journal Of Social Science Research Jurnal Syiar-Syiar
mospa darma
Universitas Tjut Nyak Dhien
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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KOTA MEDAN MENJADI BRAND IMAGE WISATA SYAR’I mospa darma
VALUE Vol 2 No 2 (2021): Oktober 2021 - Maret 2022
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v2i2.221

Abstract

Produk halal adalah merupakan produk yang bisa dikonsumsi bagi seluruh umat khususnya bagi umat Islam, dalam kandungan produk halal dalam komposisinya yang diyakini secara umat Islam sudah menjamin akan kebersihan serta kesehatan baik secara nyata maupun tidak secara nyata. Produk halal yang beredar dimasyarakat ditandai dengan adanya lebel halal produk dari Majelis Ulama Islam sehingga dapat dengan jelas Umat Islam khususnya membedakan produk-produk yang bisa dikonsumsinya. Dunia pariwisata tak terlepas dari kebutuhan produk-produk yang dikonsumsi oleh umat Islam sehingga prospek pariwisata dengan dibarengi produk-produk secara syariah membuat sebuah pariwisata tersebut menjadi tempat bagi seluruh kalangan bahkan sebaiknya dengan produk-produk syariah yang berada disuatu tempat sehingga memunculkan pariwisata kuliner secara syariah.Pada suatu wilayah yang mayoritasnya non Muslim jika diciptakan produk-produk halal akan memberikan peluang yang besar bagi dunia bisnis.Dalam merebaknya prospek sumber devisa dari wisata, peluang yang sangat besar pada produk halal baik di wisata seperti di Bali, Bunaken, danau Toba maupun suatu daerah yang dari segala kebutuhan masyarakatnya secaraproduk syariah maupun pariwisata secara syariah.
SANKSI PRODUK YANG TIDAK BERLEBEL HALAL Mospa Darma
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 2, No 2 (2020): Desember
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.56 KB) | DOI: 10.30743/jekkp.v2i2.3397

Abstract

In the world of business producers are vying to meet the needs of producers who are certain to be a benchmark in economic principles where suply depends on dimand, on the other hand demand depends on the needs of the community but all market demand is determined by the regulation applied by producers and governments.
Kompetensi MUI terhadap Kehalalan mospa darma
JURNAL SYIAR-SYIAR Vol 3 No 1 (2023): Edisi Januari 2023 - Juni 2023
Publisher : Fakultas Agama Islam Universitas Tjut Nyak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/syiar.v3i1.625

Abstract

Majelis Ulama Indonesia adaah sebuah lembaga yang khusus menangani urusan umat Islam di Indonesia, dalam ruan lingkup yang menyangkut aqidah, muamalah serta keselamatan dan kenyamanan umat Islam didalam menjalankan aktivitasnya dalam bernegara dan berbangsa di Indonesiayang berdasarkan atas dasar hukum nasional.Kapasitas MUI yang terdiiri dari berbagai kalangan Ulama, cedekiawan yang dari latar belakang pendidikan formal dan non formal yang di kategorian dengan bergelar professor atau Kiyai Haji ataupun memiliki keduanya yang dalam kapasitas tersebut menggambarkan qualitas dari lembaga manapun di Indonesia.
The Role of Binjai Resort Police in Preventing Crime Motorcycle Gangs in Binjai City Siti Maharrani; Elyani Elyani; Khairun Na’im; Mospa Darma
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.10504

Abstract

Public concern about the increasing cases of motorcycle gangs in Binjai City. A motorcycle gang is a group of teenagers who like to ride motorcycles together, such as convoys or touring. In fact, motorcycle gangs are the same hobby of several people, but lately it has been increasingly unsettling the people of Binjai City. This study examines the reasons why motorcycle gangs commit crimes in the Binjai Police Resort Police area, and how the Binjai Resort Police handle motorcycle gang crimes in Binjai City. In this study, empirical juridical was used. This study aims to clarify the variables that allow motorcycle gangs to operate inside the Binjai Resort Police Police jurisdiction and commit crimes and how the Binjai Resort Police handle motorcycle gang crimes. Primary, secondary, and qualitative data analysis were all employed in this study. The results showed that several factors contributed to the crimes committed by the Motorcycle Gang in Binjai City., at first, the members of the Motorcycle Gang only sought identity and eventually committed the crime; economic factors, where motorcycle gang perpetrators get money to buy firearms and drugs. The efforts of the Binjai Resort Police to combat crimes committed by Motorcycle Gangs include criminal efforts, known as penal efforts, and non-penalty efforts, namely preventive efforts, namely conducting patrols and raids on the road, and pre-emtip efforts, namely providing socialization and counseling to the public about the dangers of crimes caused by the actions of Motorcycle Gang members.
Law Enforcement of Value Added Tax (VAT) Collection of Goods at PT. Duta Jaya Food Binjai Kota Based on Law Number 11 of 1994 Karolina Sitepu; Sri Wahyuni; Dahris Siregar; Mospa Darma
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.10521

Abstract

Taxes which are of various types, are an important component of state revenue. Value added tax is one of its types. Until now, the potential revenue from this value-added tax has not been fully used for the benefit of the state and the people. In the context of this study, taxpayers have to pay input tax, but there are invoices tucked away or missing, which can lead to misreporting VAT. Empirical legal methodology is used in this study. For the purpose of this study, primary and secondary data sets comprising legal materials at all stages of development were used.. Next, the data is evaluated, classified, analyzed, and conclusions are drawn. The aim of this study is to ascertain the limitations and implementation efforts of Law Number 42 of 2009 concerning Value Added Tax on Goods and Services and Sales Tax on Luxury Goods, as well as the manner in which PT. Duta Jaya Food Binjai Kota carries out the law on collecting value added tax (VAT) on goods.
Law Number 35 of 2014, Article 54, Concerning Child Protection at Kartika 1-2 Medan High School Dahris Siregar; Bobby Al Habsyi; Karolina Sitepu; Mospa Darma
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.11441

Abstract

Many educational institutions experience psychological, physical, and even sexual violence. Every unit of education must be protected and prevented. This study aims to investigate whether the Kartika I-2 education unit of Medan High School is subject applied to the implementation of Law Number 35 of 2014's Article 54 regarding child protection. As per Article 54, children and students are entitled to legal protection against various forms of violence perpetrated by teachers, education staff and fellow students in the school environment. The researcher used an empirical juridical approach in this study to explain how Child Protection Law Number 35 of 2014, Article 54 as a student is applied in Kartika I-2 High School Medan., both in terms of prevention and prevention efforts in providing protection, and everything that hinders the implementation of Child Protection Law Number 35 of 2014, Article 54, both from internal and external sources, also explained how Kartika I-2 Medan High School handled challenges. Researchers obtain data from primary and secondary data. This study used descriptive analysis and qualitative data analysis. Kartika I-2 Medan High School makes pre-emptive efforts by making decisions and forming a team for prevention and handling of violence in education units (TPPK), prevention efforts through the implementation of school programs that prioritize supervision and prevention. Internal factors, such as individual factors of students, parents/guardians, and educators, as well as external factors, such as differences in rules of conduct with other schools, are obstacles faced by Kartika I-2 Medan High School, there are new regulations, living quarters and social environments, technological advances and new cultures. Kartika I-2 Medan High School uses an existing program to address this problem.
SYSTEM AL-MUSYARAKAH BANK SYARIAH DALAM PERSPEKTIF HUKUM ISLAM mospa darma
JURNAL SYIAR-SYIAR Vol 3 No 2 (2023): Edisi Juli 2023- Desember 2023
Publisher : Fakultas Agama Islam Universitas Tjut Nyak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/syiar.v3i2.1031

Abstract

Pengertian Bank Iskam (Islamic bank) merupakan kegiatan usahanya berdasarkan hokum syariah. Saat ini banyak istilah yang diberikan untuk menyebut identitas Bank Islam selain istilah Bank Islam itu sendiri, yakni Bank Tanpa Bunga (Interest-FreeBank), Bank Tanpa Riba (Lariba Bank), dan Bank Syari’ah (Shari’a Bank). Bank syariah adalah bank yang merupakan atas dasar yang sesungguhnya secara sah dari dalil nash.banyak system syariah yang diterapkan akan tetapi tidak dengan sesungguhnya mencerminkan dari sistem sesungguhnya, sehingga hanya menimbulkan kesan sebagai symbol semata kata-kata syariah. Transaksi yang dilakukan oleh umat Islam dalam kegiatan ekonominya tercapur atau tercemar dengan bank yang tidak syar’I berkaitan dengan pasar putih dan hitam.. dalam kenyataan sat ini sangat susah dibedakan akan bank yang sebenarnya syariah dengan bank konvensional hanya dengan sitem nisbah dan akad semata. Bank syariah Al-musyakarah sebagai sebuah lembaga keuangan mempunyai mekanisme dasar, yaitu menerima deposito dari pemilik modal (depositor) dan mempunyai kewajiban (liability) untuk menawarkan pembiayaan kepada investor pada sisi asetnya dan investasi bersama, dengan pola dan/atau skema pembiayaan yang sesuai dengan syariat Islam yaitu secara bagi hasil sesuai kesepakatan sehingga tidak adanya ditentukan keuntungan dimuka atau riba. Pada sisi kewajiban, terdapat dua kategori utama, yaitu interest-fee current and saving accounts dan investment accounts yang berdasarkan pada prinsip PLS (Profit and Loss Sharing) antar pihak bank dengan pihak depositor; sedangkan pada sisi aset, yang termasuk didalamnya adalah segala bentuk pola pembiayaan yang bebas riba dan sesuai prinsip atau standar syariahAl-musyarakah.Perbankan syariah musyarakah sebenarnya dapat menggunakan momentum saat ini untuk menunjukkan bahwa perbankan syariah benar-benar tahan dan kebal krisis dan mampu tumbuh dengan signifikan. Oleh karena itu perlu langkah-langkah strategis untuk merealisasikannya.
Co-Authors Bobby Al Habsyi Elyani Elyani Karolina Sitepu Khairun Na’im Purwoko, Agus Siti Maharrani Sri Wahyuni