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All Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Akuntansi Journal of Islamic Economics and Finance Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi
Mustafa Kamal Rokan
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Akuntabilitas Dan Pengelolaan Keuangan Di Masjid Melalui Pendekatan Fenomenologi : (Studi Kasus Masjid Agung Sidikalang) Abidin Alimuddin Sihotang; Mustafa Kamal Rokan; Arnida Wahyuni Lubis
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1716

Abstract

This study shows that the importance of accountability in financial reports. The goal to be achieved is to look at the financial statements at the Great Sidikalang mosque whether it is in accordance or not in accordance with applicable standards. This research uses descriptive qualitative with a phenomenological approach. The phenomenological approach is used to understand in depth the activities to finance that exist in the Great Sidikalang mosque. This research obtained an explanation of accountability both for fellow humans and accountability to Allah SWT in accordance with the understanding and reality experienced by the administrators. In connection with the financial statements, the Sidikalang Great Mosque still does not fulfill the components of the financial statements in accordance with PSAK No. 45. The Sidikalang Great Mosque only presents reports in a simple manner due to limited human resources. Therefore, researchers construct financial reports in accordance with PSAK No. 45 from the data obtained by researchers
Pengaruh Brand Awareness, Tingkat Kepercayaan, Transparansi, Akuntabilitas Dan Tingkat Pendapatan Generasi Milenial Terhadap Pembayaran Zakat Melalui Lembaga Baznas Secara Online: (Studi Pada Generasi Milenial Sumatera Utara) Obit Dwi Pratama; Mustafa Kamal Rokan; Nurul Inayah
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 1 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i1.2326

Abstract

The millennial generation is very techno minded, where they interact using gadgets in their daily activities, so they have the potential to become muzakki, especially in online zakat payments. There are several perceptions of the millennial generation in paying zakat online, namely awareness, level of trust, transparency, accountability and income level. The aim of this research is to determine the influence of brand awareness, level of trust, transparency, accountability and level of income on online payments and to determine the most dominant independent variables in online zakat payments. The type of data collected was primary data by distributing questionnaires directly to the millennial generation, totaling 100 respondents. The analysis method used is multiple linear regression analysis and assisted with SPSS 20. The research results show that brand awareness and the level of trust have a positive and significant influence on online zakat payments. Transparency, accountability and income level do not have a positive and insignificant influence on online zakat payments. The most dominant variable influencing online zakat payments is the level of trust.
Pengaruh Servicescape dan Kualitas Pelayanan Frontliner terhadap Kepuasan Nasabah Bank Pembiayaan Rakyat Syariah Amanah Bangsa Sidamanik Putri Shakinah; Mustafa Kamal Rokan; M. Ikhsan Harahap
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 2 (2024): April: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i2.2285

Abstract

The aim of this research is to determine the influence of servicescape and frontline service quality on customer satisfaction at Amanah Bangsa Sidamanik Sharia People's Financing Bank. This research uses quantitative research. In this research, a questionnaire was used to collect data, and 100 customers of the Amanah Bangsa Sidamanik Sharia People's Financing Bank were selected as samples using a simple random sampling method. Data analysis in this research is quantitative data analysis. Statistical tests known as Multiple Linear Regression Tests, T-tests, F-tests, and Coefficient of Determination (R2) are all components of this analysis, as well as the Classical Assumption Test. Based on hypothesis testing with the partial T test, it can be concluded that the Servicescape and Frontliner Service Quality variables partially have a significant effect on customer satisfaction. Based on simultaneous F test hypothesis testing, it can be concluded that the servicescape and frontline service quality variables together influence BPRS Amanah Bangsa customer satisfaction.
Analisis Dampak Merger Terhadap Kinerja Karyawan PT. Bank Syariah Indonesia KC Rantau Prapat Azrin Bahri Harahap; Mustafa Kamal Rokan; Nuri Aslami
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 3 (2024): Juli : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i3.2766

Abstract

In financial institutions, especially sharia banking, when a merger is carried out it certainly has an impact on the institution itself and its employees, as well as the BSI KC Rantau Prapat bank. This research aims to determine the impact of the merger as well as obstacles and strategies on the performance of the bank's employees. The research was conducted using qualitative methods with a descriptive analysis approach, collected through interviews with several informants, namely bank employees. The research results were measured by three indicators, namely work environment, comfort and employee salary. Measured from the work environment, the merger has a positive impact on employee performance, whereas if measured from employee comfort and salary, the merger has no impact on employee performance.
Pengaruh Promosi, Harga dan Kepuasan Pelanggan Terhadap Penjualan pada UMKM di Sektor Percetakan Kota Medan Royhan Ali Hasyim Hutapea; Mustafa Kamal Rokan; Rahmat Daim Harahap
Journal of Islamic Economics and Finance Vol. 2 No. 4 (2024): November: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v2i4.1769

Abstract

This study aims to examine and analyze how and to what extent advertising, price and customer satisfaction affect the sales of MSMEs in the Medan printing sector. The research method used in this study is a quantitative method with a descriptive approach. The data used is primary data collected from respondents and SMEs. The target of this survey is printing in the city of Medan, and the target survey is data of 50 respondents. This study uses the SPSS 20.0 test device for classical hypothesis testing, multiple regression analysis, and hypothesis testing. Based on the results of the hypothesis test or t-test, it can be shown that: Promotion will partially have a significant positive impact on the sales of MSMEs in the printing sector in the city of Medan. Prices have a significant positive impact on the sales of MSMEs in the Medan printing sector. Customer satisfaction has a significant positive impact on MSME sales in the Medan printing sector. And the results of the F test show that the quality of advertising, price and service have a significant positive effect on the sales of MSMEs in the printing sector in Medan city. Together, the results of this test show that the variables of promotion, price, and service quality contribute 74.4% to the sales variable. Price and service quality have a significant positive effect on the sales of Medan printing MSMEs. Together, the results of this test show that the variables of promotion, price, and service quality contribute 74.4% to the sales variable. Price and service quality have a significant positive effect on the sales of Medan printing MSMEs. Together, the results of this test show that the variables of promotion, price, and service quality contribute 74.4% to the sales variable.
Pengaruh Pengetahuan, Kemudahan Penggunaan, dan Kemanfaatan Quick Response Code Indonesian Standart (QRIS) Terhadap Penggunaan E-Wallet : (Studi Kasus Mahasiswa Fakultas Ekonomi dan Bisnis Islam UIN Sumatera Utara) Hasmidar Pohan; Mustafa Kamal Rokan; M. Ikhsan Harahap
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 2 No. 5 (2024): September : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v2i5.779

Abstract

This research aims to determine whether knowledge, ease of use and usefulness of the Quick Response Code Indonesian Standard (Qris) have a significant effect on the use of E-wallet among FEBI UIN North Sumatra students. The population used in this research were all active students in 2020-2021, Faculty of Islamic Economics and Business, UIN North Sumatra, totaling 4,878 with a sample size of 100 respondents. The sampling technique in this research used Non Probability Sampling using Purposive Sampling. The research method used is a quantitative method with multiple regression analysis, and the data collection technique is carried out by distributing questionnaires. The results of this study show that knowledge has a significant effect on the use of e-wallets among Febi UIN North Sumatra students, ease of use has a significant effect on the use of e-wallets among Febi UIN North Sumatra students, and usefulness has a significant effect on the use of e-wallets among Febi UIN Sumatra students North. Knowledge, ease of use and usefulness have a significant influence on the use of e-wallets among Febi UIN North Sumatra students.
Co-Authors Abidin Alimuddin Sihotang Arnida Wahyuni Lubis Azrin Bahri Harahap Hasmidar Pohan M. Ikhsan Harahap Nuri Aslami Nurul Inayah Obit Dwi Pratama Putri Shakinah Rahmat Daim Harahap Royhan Ali Hasyim Hutapea