Ejournal Institut Agama Islam Syarifuddin
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Evaluating an Environment-Based Learning Model Oriented Towards ESD to Foster Environmental Care Character in Madrasah Ibtidaiyah Students
Full text linkEnvironmental education is pivotal in shaping sustainable character among students, particularly within ecologically vulnerable regions. This study investigates the implementation of an environment-based learning model structured through the 4D framework—Discover, Deepen, Develop, and Demonstrate—to foster environmental care character among students at a coastal Islamic elementary school in Pasuruan, Indonesia. Employing a qualitative case study design, data were collected through semi-structured interviews, classroom observations, document analysis, and a supporting questionnaire involving three teachers, one curriculum coordinator, and thirty Grade 5 students. Data analysis was conducted manually using Miles and Huberman’s interactive model, enabling in-depth thematic exploration aligned with the 4D learning stages. The findings demonstrate that the sequential application of the 4D model significantly enhanced students’ environmental awareness, moral reflection, responsibility, and action orientation. Contextual, hands-on activities such as tree planting, waste management projects, and thematic discussions anchored in Islamic ethical values contributed to the profound internalization of sustainability principles. Pedagogical alignment between planning, implementation, and assessment further reinforced the model’s transformative impact. This study concludes that environment-based learning through a structured 4D framework offers an effective pathway for character development in Islamic education and provides practical insights for curriculum innovation in ecologically sensitive educational settings.
 
Desain Manajemen Pembelajaran Berbasis Pesantren dalam Meningkatkan Literasi Kitab Kuning Santri
Full text linkPenelitian ini bertujuan untuk mengembangkan dan menganalisis desain manajemen pembelajaran berbasis pesantren dalam meningkatkan literasi kitab kuning santri. Pondok Pesantren Miftahul Ulum Pandanwangi dipilih sebagai lokasi penelitian karena telah menerapkan model pembelajaran kitab kuning melalui metode Al-Miftah Lil Ulum sejak tahun 2018. Fokus penelitian diarahkan pada empat aspek manajemen pembelajaran, yaitu perencanaan, pengorganisasian, pelaksanaan, dan evaluasi sebagai satu kesatuan sistem untuk memperkuat kemampuan santri dalam memahami teks klasik Islam (kutub al-turats). Pendekatan yang digunakan adalah kualitatif deskriptif dengan desain studi kasus. Data dikumpulkan melalui wawancara mendalam, observasi partisipatif, dan dokumentasi lapangan, kemudian dianalisis menggunakan model interaktif Miles dan Huberman. Hasil penelitian menunjukkan bahwa desain manajemen pembelajaran di pesantren mencerminkan sinergi antara nilai-nilai tradisi keilmuan Islam dan prinsip manajemen modern. Perencanaan dilakukan melalui stratifikasi kemampuan santri dan kurikulum berbasis kompetensi; pengorganisasian ditata dengan sistem pendampingan guru yang terlatih; pelaksanaan menggunakan pendekatan bertahap yang mengintegrasikan teori dan praktik; sementara evaluasi dilakukan secara berlapis dan berkelanjutan. Desain ini terbukti efektif dalam meningkatkan literasi kitab kuning santri, karena memadukan fungsi manajerial, pendekatan kontekstual pesantren, dan inovasi metodologis yang relevan dengan kebutuhan zaman
The Effect of Tax Avoidance on Cost Of Debt with Institutional Ownership as Moderating Variable
Full text linkThis study aims to examine the effect of tax avoidance on the cost of debt and also examine the effect of institutional ownership in moderating the relationship between tax avoidance on the cost of debt in mining companies listed on the Indonesia Stock Exchange. The research design is structured as quantitive research. The number of observations was 30 companies using purposive sampling method. The researcher’s analysis technique is multiple linear regression. The result of the study show that the tax avoidance variable has no effect on the cost of debt. Meanwhile, institutional ownership cannot moderate either strengthen or weaken the effect of tax avoidance on the cost of debt. The implications of this study is to assist the Director General of Taxes in identifying tax avoidance practices, provide more in-depth information about tax avoidance for taxpayers, and to offer insights related to tax avoidance on the cost of debt
Adaptive Markets Hypothesis: A Systematic Review of Its Testing and Application in Financial Market Efficiensy Studies
Full text linkThis study is a Systematic Literature Review (SLR) that aims to examine how the Adaptive Markets Hypothesis (AMH) has been tested and applied in studies on financial market efficiency. Through a systematic selection process, 30 scientific articles from reputable Scopus journals (Q1 and Q2) have been analyzed to answer five main research questions, including the AMH testing approach, the methodology used, the type of market or instrument studied, the results of empirical studies, and the limitations and directions of further research. The review results show that most studies provide support for the AMH, with the finding that market efficiency is dynamic (time-varying) and can change depending on crises, economic conditions, and investor behavior. The AMH has been tested on various markets such as stocks, foreign exchange, commodities, and crypto, both in developed and developing countries. The methodological approaches used are also diverse, ranging from rolling window analysis, variance ratio test, Hurst exponent, to machine learning-based methods and Bayesian inference. This SLR concludes that the AMH offers a more realistic framework than the Efficient Market Hypothesis (EMH), especially in understanding the efficiency of modern complex and adaptive markets. This study makes theoretical and practical contributions, and recommends that further research develop the AMH approach in under-researched market contexts and with more innovative analytical methods
Food Price Volatility and Kitchen Emergency: Transforming Community Greenhouses as a Low-Cost Food Security Intervention
Full text linkThis community service article examines the transformation of village land into bamboo-paranet community greenhouses as a low-cost solution to reduce household expenditures and strengthen food security. The service methodology uses Participatory Action Research (PAR) and religious social capital as a replication protocol. The activities are carried out through the PAR cycle (to know, to plan, to action, to reflect), utilizing socio-economic mapping and income mapping, Focus Group Discussions (FGDs) using problem-tree and hope-tree analysis, and technical assistance for the development of bamboo-rack paranet greenhouses. Initial results indicate an increase in the availability of fresh kitchen supplies at the household level, strengthening the role of women in food management for both families and communities, and a reduction in daily household expenditures as reliance on the market for vegetables and spices decreases. Additionally, the integration of religious social capital has proven to enhance compliance with duty schedules and usage regulations. Pre–post quantitative data related to household expenditures and harvest volume will be presented in the final manuscript to measure the effectiveness of the community greenhouse model as a low-cost/high-impact intervention within the framework of the six dimensions of food security
Financial Crime Early Prevention Strategy: The Utilization of Whistleblowing System and Risk Management In Sharia Bank
Full text linkThis study examined the effects of using a whistleblowing system and risk management as prevention strategies for financial crimes at PT Bank Syariah Indonesia in South Sulawesi, Indonesia. This type of research used an associative quantitative approach with a population of 46 PT Bank Syariah Indonesia in South Sulawesi, Indonesia. The sample in this study comprised 230 respondents, selected using purposive sampling. The data were analyzed using multiple linear regression in SPSS 26. The results showed that the whistleblowing system cannot yet be used as an early prevention strategy for financial crime. In comparison, risk management has a positive and significant effect on the early prevention of financial crimes. It is hoped that the results of this research will make additional contributions to the literature on early prevention strategies for economic crimes in Sharia banking, focusing on whistleblowing systems and risk management. In addition, practitioners can provide input to management at PT Bank Syariah Indonesia in South Sulawesi on improving fraud prevention by increasing the effectiveness of the whistleblowing system and strengthening risk management as a prevention strategy against fraud.Penelitian bertujuan untuk menguji pengaruh pemanfaatan whistleblowing system dan risk management sebagai strategi pencegahan diri financial crime pada PT. Bank Syariah Indonesia di Sulawesi Selatan. Jenis penelitian ini menggunakan penelitian asosiatif dengan pendekatan kuantitatif, dengan populasi 46 kantor PT Bank Syariah Indonesia di Sulawesi Selatan. Sampel dalam penelitian ini menggunakan metode purposive sampling. Data diperoleh melalui penyebaran kuesioner kepada 230 responden. Data dianalisis dengan analisis regresi linier berganda menggunakan software SPSS 26. Hasilnya menunjukkan bahwa pemanfataan whistleblowing system belum mampu dijadikan sebagai strategi pencegahan dini financial crime. Hal ini disebabkan karena penggunaan wihistleblowing belum maksimal digunakan oleh PT Bank Syariah Indonesia di Sulawesi Selatan. Sedangkan risk management berpengaruh posiftif dan signifikan terhadap pencegahan dini financial crime. Hal ini diartikan bahwa optimalisasi risk management mampu dijadikan sebagai strategi pencegahan dini financial crime pada PT Bank Syariah Indonesia di Sulawesi Selatan. Diharapkan hasil penelitian ini bisa memberikan kontribusi tambahan literatur terkait strategi pencegahan dini financial crime pada perbankan syariah ditinjau dari pemanfaatan whistleblowing system dan risk management. Selain itu, bagi dunia praktisi bisa memberikan masukan kepada pihak manajemen PT Bank Syariah Indonesia di Sulawesi Selatan. Terkait peningkatan pencegahan fraud dengan meningkatkan efektifitas pemanfaatan whistleblowing system dan risk management sebagai strategi pencegahan fraud
Customer Lived Experiences in Islamic Home Financing: Towards a Maqashid-al-Shariah-Oriented Financing Model
Full text linkThis study explores the lived experiences of customers utilizing Islamic home financing in Malang City, Indonesia, focusing on how they perceive the practice beyond its financial transactions. While Indonesia's Islamic banking sector continues to expand, limited research examines how customers internalize ethical and spiritual values within financing schemes such as murābaḥah and mushārakah mutanāqiṣah. Using Husserl's descriptive phenomenology, in-depth interviews were conducted with clients of Islamic banks in Malang. The analysis revealed four key themes: (1) religious, economic, and practical motivations influencing financing decisions; (2) the conceptualization of home ownership as a symbol of dignity, familial trust, and intergenerational security; (3) experiences of financial challenges and adaptive strategies for fulfilling obligations; and (4) spiritual meanings of home financing as a path to divine blessing (barakah) and worship. These findings demonstrate that Islamic home financing functions not merely as a financial instrument but also as a multidimensional lived experience that integrates material and spiritual aspirations. Theoretically, this research enriches Islamic finance literature through phenomenological insights, while practically offering implications for Islamic financial institutions and regulators to strengthen ethical service delivery, product innovation, and consumer literacy aligned with the maqāṣid al-sharī‘ah framework
Public Housing Waqf: An Innovative Approach to Sustainable Urban Welfare through Islamic Social Finance
Full text linkHome is one of the primary human needs that supports family education and fosters children's character, preparing the younger generation and society. Unfortunately, not everyone can have the ideal home to create an economically viable family living environment. One of the Islamic financial instruments is waqf, which is expected to support all aspects of finance, including the procurement of houses, both as residences and businesses. The term housing waqf refers to providing services to small communities without housing, which a waqf organization will manage. The purpose of the study is to analyze the impact of the public housing waqf program on people's welfare. This research uses a combination of library and field research to provide both theoretical grounding and empirical evidence. The results show that not everyone can afford a livable house, so the ideal function of the home cannot be realized in family development. This is due to the government's lack of attention to the poor. Waqf for people's welfare emerges as a way to overcome family economic problems and ensure sustainable community welfare
Integrating Procedural Justice and Budget Participation in Islamic Public Governance: Implications for Sharia-Based Managerial Performance
Full text linkThe purpose of this study is to examine the effects of budget participation, budget procedural fairness, and organizational commitment on sharia-based managerial performance, with budgetary slack as a mediating variable. The research method employs a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) based on survey data from public sector organizations. The results show that budget participation and budget procedural fairness have a positive and significant impact on sharia-based managerial performance, while organizational commitment has no direct effect. Budget procedural fairness and organizational commitment positively affect budgetary slack, and budgetary slack positively influences managerial performance, but does not mediate the relationships among variables. The theoretical and practical implications highlight the role of goal clarity and procedural justice in enhancing sharia-based performance, supporting Goal-Setting Theory and Path-Goal Theory. From a policy perspective, the findings underscore the importance of participatory and fair budgeting systems in Islamic public governance to promote accountability and public welfare. The novelty of this study lies in integrating behavioral organizational theories with sharia-based managerial performance, contributing to the advancement of Islamic economics and global public governance literature.Penelitian ini bertujuan untuk menganalisa faktor-faktor yang mempengaruhi kinerja manajerial pada organisasi perangkat daerah di Kabupaten Jember dalam peristwa pemilu presiden Indonesia tahun 2024. Analisis dilakukan dengan pendekatan Kuantitatif, dengan menggunakan alat analisa Struktural Equation Model Partial Least Square (SEM-PLS). Sampel penelitian adalah Badan atau Dinas tipe A, B, dan C di Wilayah Kabupaten Jember, sampling menggunakan metode purposive sampling. Hasil penelitian menunjukkan Variabel Budget Procedural Fairness dan Komitmen organisasi berpengaruh signifikan terhadap Budgetary slack, Variabel Partisipasi anggaran dan Budget Procedural Fairness berpengaruh signifikan terhadap kinerja manajerial, Variabel Budget Procedural Fairness dan Komitmen Organisasi memiliki pengaruh Full mediation terhadap Kinerja Manajerial melalui variabel Budgetary slack. Temuan riset ini menandakan bahwa kinerja individu dalam sebuah organisasi akan lebih baik ketika menerima dan memiliki komitmen untuk mencapai tujuan khusus. Walaupun tujuan khusus ini implikasinya negatif. Penelitian ini mengembangkan model teoritis yang menjelaskan hubungan antara partisipasi anggaran, keadilan prosedural, komitmen organisasi, dan kinerja manajerial. Dengan menambahkan budgetary slack sebagai variabel mediator, penelitian ini dapat menawarkan model yang lebih komprehensif untuk memahami bagaimana faktor-faktor ini saling mempengaruhi
Advancing Governance Innovation in Zakat Institutions: A Good Corporate Governance Model for Improving Compliance and Social Impact at LAZISMU, Indonesia
Full text linkZakat has great potential if managed professionally. However, there are still many zakat institutions that have not been optimal in their management, so that good governance is needed, one of which is the principle of Good Corporate Governance (GCG). The purpose of this research is to find out how the management of zakat funds in the Amil Zakat Muhammadiyah Yogyakarta Special Region (LAZISMU DIY) in Indonesia is based on GCG principles. This research uses a descriptive qualitative method to deepen understanding of the practice of applying the principles of Good Corporate Governance (GCG) in the management of zakat funds at LAZISMU DIY. In collecting data, researchers used the triangulation method and analysed it using the inductive-deductive method to analyse the extent to which the management of zakat funds in LAZISMU DIY is based on GCG principles. The results of this study indicate that the management of zakat funds in LAZISMU DIY has been in accordance with sharia provisions and GCG principles. This is evidenced by the publication of activities and financial reports of the institution in the mass media (transparency); pay attention to the interests of all stakeholders (accountability); comply with applicable regulations (responsibility); no interference from other institutions and fairness (independence); refers to fair treatment of all company stakeholders (justice). Thus, the management of zakat funds in LAZISMU DIY has been in accordance with GCG principles and provides benefits to the community, especially mustahik. Researchers suggest that zakat institutions synergise more to increase public awareness of giving zakat.Zakat memiliki potensi yang besar jika dikelola secara profesional. Namun, masih banyak lembaga zakat yang belum optimal dalam pengelolaannya sehingga diperlukan tata kelola yang baik, salah satunya dengan prinsip Good Corporate Governance (GCG). Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengelolaan dana zakat di Lembaga Amil Zakat Muhammadiyah Daerah Istimewa Yogyakarta (LAZISMU DIY) berdasarkan prinsip-prinsip GCG. Penelitian ini menggunakan metode kualitatif deskriptif untuk memahami secara mendalam praktik penerapan prinsip-prinsip Good Corporate Governance (GCG) dalam pengelolaan dana zakat di LAZISMU DIY. Dalam mengumpulkan data, peneliti menggunakan metode triangulasi dan menganalisisnya dengan menggunakan metode induktif-deduktif untuk menganalisis sejauh mana pengelolaan dana zakat di LAZISMU DIY berdasarkan prinsip-prinsip GCG. Hasil penelitian ini menunjukkan bahwa pengelolaan dana zakat di LAZISMU DIY telah sesuai dengan ketentuan syariah dan prinsip-prinsip GCG. Hal ini dibuktikan dengan adanya publikasi kegiatan dan laporan keuangan lembaga di media massa (transparansi); memperhatikan kepentingan seluruh pemangku kepentingan (akuntabilitas); mematuhi peraturan yang berlaku (responsibilitas); tidak ada campur tangan dari lembaga lain dan kewajaran (independensi); mengacu pada perlakuan yang adil terhadap semua pemangku kepentingan perusahaan (keadilan). Dengan demikian, pengelolaan dana zakat di LAZISMU DIY telah sesuai dengan prinsip-prinsip GCG dan memberikan manfaat bagi masyarakat, khususnya mustahik. Peneliti menyarankan agar lembaga zakat lebih bersinergi untuk meningkatkan kesadaran masyarakat dalam berzakat