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All Journal VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Jurnal Syiar-Syiar International Journal for Advanced Research
mospa darma
Universitas Tjut Nyak Dhien
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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.
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.
The Function of Education in Cultivating an Anti-Corruption Mindset Among Youth at SMA APIPSU Medan Karolina Sitepu; Khairun Na’im; Donny Setha; Dahris Siregar; Mospa Darma; Indah Sari Liza Lubis; Cut Rafyqa Fadhilah; Reny Khaerany Nisfiary; Karina Mia Berutu; Puji Chairu Sabila
JURIBMAS : Jurnal Hasil Pengabdian Masyarakat Vol 5 No 1 (2026): Juli 2026
Publisher : LKP KARYA PRIMA KURSUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62712/juribmas.v5i1.1405

Abstract

Education is instrumental in the development of an anti-corruption mindset among the younger generation, which serves as the groundwork for the eradication of corruption in Indonesia. This movement is a reflection of the government's political will and is bolstered by the thorough preparation and readiness of legal instruments. This legal counseling activity is designed to foster a profound comprehension of the perils of corruption, to foster a sense of collective awareness, and to inculcate the importance of integrity in the minds of high school students and the general public. The Community Based Research (CBR) method was implemented through a series of stages, including joint planning (identification of school needs and material preparation), participatory implementation (outreach, legal quizzes, Q&A, small group discussions), and reflective evaluation (pre-post understanding survey). This process involved active collaboration between the service team, teachers, and students. With the participation of 30 eleventh-grade students, accompanying teachers, and facilitators from various lecturers and students in the study programs at Universitas Tjut Nyak Dhien Medan, this activity was conducted on May 9, 2026, at SMA APIPSU Medan. The outcome was a substantial improvement in the participants' comprehension of the detrimental effects of socio-economic corruption, as well as a dedication to honesty, transparency, care, and independence. The interactive dynamics enabled participants to compare societal corruption (cheating, extortion) with school corruption cases (cheating, extortion) and develop practical prevention strategies. In summary, this participatory CBR approach has demonstrated its efficacy in the development of a generation of youth who are highly integrity-driven. This is achieved through collaborative anti-corruption education in school environments, which not only strengthens the understanding and commitment of participants to the principles of honesty and transparency, but also validates the importance of the education-based anti-corruption movement in the establishment of a sustainable anti-corruption ecosystem in Indonesia.
Enhancing State Asset Recovery Through Asset Confiscation: Evaluating the Legal Framework and Its Implementation in Indonesia's Anti-Corruption Regime Ichwan Effendi; Donny Setha; Mospa Darma
International Journal For Advanced Research Vol. 3 No. 2 (2026)
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/ijar.v3i2.709

Abstract

Corruption remained one of the most serious threats to good governance and sustainable development in Indonesia because it caused substantial state financial losses and undermined public trust in government institutions. Asset confiscation was recognized as an essential legal mechanism not only to punish offenders but also to recover assets derived from corruption and restore state financial losses. This study examined the legal framework governing asset confiscation, analyzed its implementation within Indonesia's criminal justice system, and evaluated its effectiveness in supporting state asset recovery. The study employed a normative legal research method using statutory, conceptual, and case approaches. Data were collected through a comprehensive review of legislation, judicial decisions, legal doctrines, and scholarly publications and were analyzed qualitatively using descriptive legal analysis. The findings indicated that Indonesia had established a comprehensive legal framework regulating asset confiscation through national legislation and international legal instruments. However, the implementation of asset confiscation remained constrained by practical challenges, including difficulties in tracing illicit assets, ownership disputes, lengthy execution procedures, cross-border asset transfers, and limited institutional coordination. These challenges reduced the effectiveness of recovering state financial losses despite the availability of adequate legal regulations. The study concluded that strengthening institutional coordination, improving asset-tracing mechanisms, accelerating execution procedures, and enhancing international cooperation were essential to optimizing asset recovery. Effective implementation of asset confiscation was therefore found to be a strategic instrument for strengthening anti-corruption law enforcement, improving legal certainty, promoting accountability, and protecting state financial interests.
Reconstructing Ecotheological Restorative Justice in Environmental Crime Prevention Taufik Hidayat Simanjuntak; D K Dewi; Mospa Darma; Faisal Saddat Soadoun
International Journal For Advanced Research Vol. 3 No. 2 (2026)
Publisher : Outline Publisher

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Abstract

Environmental crime has become one of the most significant challenges to environmental protection because it has caused extensive ecological degradation, biodiversity loss, and long-term threats to sustainable development. The existing environmental criminal justice system has predominantly relied on punitive sanctions, which have not adequately restored damaged ecosystems or strengthened long-term environmental responsibility. This study aimed to reconstruct a comprehensive normative framework for environmental crime prevention by integrating restorative justice with ecotheological principles. The study employed a normative legal research approach using statutory, conceptual, comparative, and philosophical analyses. Data were collected through library research from legislation, judicial decisions, international legal instruments, and scholarly publications concerning environmental criminal law, restorative justice, environmental ethics, and sustainability. The collected legal materials were analyzed qualitatively using prescriptive legal reasoning to identify conceptual limitations and formulate a reconstructed legal framework. The results showed that the prevailing retributive justice model remained insufficient to address the multidimensional impacts of environmental crime because it primarily emphasized punishment rather than ecological restoration and community recovery. The reconstructed framework integrated ecological restoration, moral responsibility, community participation, intergenerational justice, and sustainable environmental governance into a unified legal approach. The study concluded that integrating restorative justice with ecotheological principles provided a more comprehensive normative framework for environmental crime prevention by promoting ecological recovery, ethical accountability, and sustainable environmental governance.
Legal Certainty of Interfaith Marriage in Indonesia: Harmonizing Religious Law, Constitutional Principles, and Human Rights Said Lukman Said Lukman; Faisal Sadat S. Harahap; Mospa Darma
International Journal For Advanced Research Vol. 3 No. 2 (2026)
Publisher : Outline Publisher

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Abstract

Interfaith marriage remains one of the most contested issues in the Indonesian legal system due to the interaction between religious law, statutory regulations, constitutional principles, and human rights norms. The absence of explicit legal provisions governing interfaith marriage has created legal uncertainty regarding marriage validity, registration, and the legal protection afforded to interfaith couples. This study aims to analyze the legal certainty of interfaith marriage in Indonesia by examining the harmonization of religious law, constitutional principles, and international human rights. The research employed a normative legal research method using statutory, case, conceptual, comparative, and philosophical approaches. Legal materials were collected through library research from legislation, Constitutional Court decisions, judicial precedents, international legal instruments, and recent scholarly publications and were analyzed qualitatively using doctrinal legal interpretation and prescriptive legal reasoning. The findings indicate that the existing legal framework has not yet provided comprehensive legal certainty due to inconsistent statutory interpretation and administrative implementation. Constitutional Court Decision Number 68/PUU-XII/2014 reaffirmed the constitutional role of religious law in determining the validity of marriage while highlighting the continuing need to balance religious values with constitutional guarantees and human rights. The study concludes that harmonizing marriage law, constitutional jurisprudence, religious legal principles, and international human rights standards is essential to strengthen legal certainty, ensure equal legal protection, and develop a more coherent family law system in Indonesia.
Co-Authors Cut Rafyqa Fadhilah D K Dewi Donny Setha Faisal Sadat S. Harahap Faisal Saddat Soadoun Ichwan Effendi Karina Mia Berutu Karolina Sitepu Khairun Na’im Lubis, Indah Sari Liza Puji Chairu Sabila Reny Khaerany Nisfiary Said Lukman Said Lukman Taufik Hidayat Simanjuntak