Rumah Jurnal Institut Agama Islam Negeri Kudus
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Audit as a Catalyst: Enhancing the Impact of Sustainable Management Accounting on Islamic Bank Performance
No full textThis study examines the effect of Sustainable Management Accounting (SMA) on the performance of Islamic banks, with the audit function as a moderator. Based on Legitimacy Theory, this study explains how SMA practices—which integrate environmental, social, and ethical aspects into budgeting, cost control, and performance measurement—improve financial and non-financial performance. This study employs a quantitative approach, utilising primary data. The population in this study consists of managers, internal auditors, and members of the Sharia Supervisory Board of Islamic banks in the Riau Islands Province, totalling 102 respondents. The data analysis used is SEM-PLS. The results show that SMA has a significant positive effect on performance, and the audit function strengthens this relationship. The findings confirm that high audit quality enhances the effectiveness of SMA, transparency, and stakeholder trust. This study expands the Legitimacy Theory and recommends integrating SMA with strong audit oversight to enhance governance and long-term value
Meningkatkan Kinerja Keuangan dan Keberlanjutan Melalui Penerapan E-Commerce dan Media Sosial di Kalangan Usaha Kecil dan Menengah (UKM)
No full textSMEs contribute 61.1% to Indonesia's GDP and employ over 97% of the workforce, yet only 30% last more than five years with sustainable practices. This study aims to examine the impact of e-commerce and social media adoption on SME sustainability, with financial performance as a mediating variable. A quantitative approach using PLS-SEM was conducted on traditional food SMEs in Banyumas. The results indicate that e-commerce adoption significantly affects financial performance (p=0.042), and financial performance significantly affects sustainability (p=0.015). However, no significant mediation effect was found. The GoF value of 0.337 indicates a moderate model fit. While digitalization enhances financial outcomes, its effect on sustainability is not automatic without strong internal capacity
Pemotongan Dana Arisan sebagai Kompensasi Petugas dalam Perspektif Hukum Ekonomi Syariah
No full textArisan is a form of community-based social activity that functions as an informal saving and lending mechanism, particularly in rural areas. In practice, deductions from arisan funds are often allocated as compensation for the arisan coordinator. The novelty of this study lies in its analysis of the determination and separation of contracts operating within arisan practices, specifically between the fund-collection mechanism that substantively resembles a qardh contract and the provision of compensation to the coordinator, which may constitute an ujrah contract for management services. This study aims to examine the compatibility of such contractual structures with the principles of Islamic economic law in order to prevent the mixing of contracts that may lead to legal ambiguity. The research employs a qualitative descriptive method using a literature-based approach. The findings indicate that the deduction of arisan funds can be considered permissible under Islamic law, provided that the contractual structure is clearly defined, there is a clear separation between loan funds and service fees, and the arrangement is transparently agreed upon by all participants from the outset
Zakat Pekerja Digital Menurut Fatwa MUI dalam Perspektif Maqashid al-Syariah Imam al-Syathibi
No full textThe phenomenon of income from digital activities is becoming increasingly important in the era of the industrial revolution 4.0. Including the obligation to carry out zakat effectively and in accordance with Islamic law. The review of Maqashid al-Syariah Imam al-Syathibi from the results of the Ijtima Ulama of the MUI Fatwa Commission is used in this study to provide zakat solutions in the current modern era. The aim is to understand more deeply about the suitability of the MUI fatwa with the principles of Maqashid al-Syariah Imam al-Syathibi and to assess the concept of digital can be applied fairly, relevantly and beneficially for digital workers in the era of a technology-based economy. This research uses library analysis methods to collect data on sharia economic law literature as well as works that examine Imam al-Syathibi's Maqashid al-Sharia theory. Qualitative analysis was performed on the data to determine how these principles are used in the context of zakat on digital income. The results of the study show that income from digital work as an object of zakat, determining the appropriate nisab and haul, and applying a zakat rate of 2.5% are actions that are consistent with Maqashid al-Shariah
The Reflection of Moral Ethics in Public Policy: An Analysis of Abdurrahman Wahid’s Thought on the Asta Cita Pillars
No full textThe National Medium-Term Development Plan (RPJMN) 2025–2029, as stipulated in Presidential Regulation of the Republic of Indonesia No. 12 of 2025, includes the Asta Cita as the eight priority agendas for national development. These priorities include strengthening the Pancasila ideology, improving human quality, bureaucratic reform, and enforcing the law and human rights. This article examines the relevance of Abdurrahman Wahid's (Gus Dur) ideas in the implementation of the Asta Cita policy using a public policy theory framework that emphasises normative and practical dimensions. Gus Dur's thoughts, as outlined in his works Islamku, Islam Anda, Islam Kita (2006) and Prisma Pemikiran Gus Dur (Maarif Institute, 2021), emphasise the importance of inclusivity, tolerance, social justice, and respect for human rights as the foundation for civilised development. This study shows that the integration of Gus Dur's moral values into the Asta Cita policy can strengthen the legitimacy and effectiveness of national policies in Indonesia. Thus, Gus Dur's thoughts become a strategic foundation to ensure that national development is not only based on technocratic aspects but also on human values that uphold pluralism and democracy
Problem-Solving Ability and Self-Efficacy: The Effect of Mathematics Instruction-Based Theory of Didactical Situation
No full textThis study investigates how Theory of Didactical Situations-based mathematics training affects problem-solving and self-efficacy. A quasi-experimental approach with pre- and post-tests and a control group was used in this study. The research sample comprised 58 students and was allocated into two groups: an experimental group, which received TDS intervention, and a control group, which received traditional explanatory learning. The two-way analysis of variance (ANOVA) results indicated a substantial interaction between the teaching methods employed in mathematics instruction, the early mathematical skills of the students (EMS), and the link between class and EMS. This interaction significantly improved students' capacity to solve arithmetic problems. Similarly, these characteristics have a notable impact on the degree of self-efficacy. The study emphasises the practical consequences of the necessity for teachers to consider students' cognitive abilities when planning mathematics instruction carefully. Additionally, it underscores the importance of designing learning environments that align with specific learning goals. This study further enhances the existing empirical evidence about the correlation between the learning environment, mathematical problem-solving abilities, and self-efficacy. Penelitian ini menguji efek dari pengajaran matematika berbasis Teori Situasi Didaktis terhadap kemampuan pemecahan masalah matematika dan efikasi diri. Penelitian ini menggunakan desain kuasi-eksperimental yang menampilkan kerangka kerja pre-test dan post-test, serta melibatkan kelompok kontrol. Sampel penelitian terdiri dari 58 siswa yang dialokasikan ke dalam dua kelompok: kelompok eksperimen, yang menerima intervensi TDS, dan kelompok kontrol, yang menerima pembelajaran eksplanatori tradisional. Hasil analisis varians (ANOVA) dua arah menunjukkan adanya interaksi yang substansial antara metode pengajaran yang digunakan dalam pembelajaran matematika, kemampuan awal matematika siswa (EMS), dan hubungan antara kelas dan EMS. Interaksi ini secara signifikan meningkatkan kemampuan siswa dalam memecahkan masalah aritmatika. Demikian pula, karakteristik ini memiliki dampak penting pada tingkat efikasi diri. Penelitian ini menekankan konsekuensi praktis yang muncul dari perlunya guru mempertimbangkan kemampuan kognitif siswa ketika merencanakan pengajaran matematika dengan hati-hati. Selain itu, penelitian ini juga menggarisbawahi pentingnya merancang lingkungan belajar yang selaras dengan tujuan pembelajaran yang spesifik. Penelitian ini semakin memperkuat bukti empiris yang ada tentang korelasi antara lingkungan belajar, kemampuan pemecahan masalah matematika, dan efikasi diri
Sufism and the Ethical Reconstruction of Homo Islamicus: Challenging Economic Rationalism and Secular Moralism
No full textThis study examines the limitations of the contemporary economic paradigm, which prioritizes economic rationality while neglecting ethical and spiritual dimensions. The study aims to develop an alternative framework based on Sufi principles to reconstruct the concept of homo Islamicus, harmonizing economic rationality with moral and spiritual awareness. The data employs qualitative methods, including a literature review. The data were collected through documentation, and then they were analyzed descriptively and analytically. The findings reveal that Sufism emphasizes moderation and consistent ethical values, thereby overcoming the limitations of homo economicus and secular morality. This approach offers an economic paradigm that prioritizes social justice, mashlahah (public welfare), and a balance between material and spiritual success. This study contributes significantly to the development of sustainable and beneficial Islamic economics
Rethinking the Sacred–Profane Dichotomy: An Islamic Metaphysical Model Integrating Sufi Psychology and Contemporary Psychotherapy
No full textThe sacred–profane dichotomy has largely been shaped by Western phenomenology of religion and materialist frameworks that reduce sacredness to a socio-cultural construct detached from metaphysical reality. This study addresses this limitation by rethinking the dichotomy through Islamic metaphysics, integrating insights from Sufi psychology and contemporary psychotherapy. It aims to develop a theoretical model that redefines the sacred and the profane based on the operational role of rūḥ in human existence and examines its implications for holistic psychological healing. Methodologically, the study employs qualitative analysis of classical Islamic texts, linguistic examination of key metaphysical concepts, and theoretical synthesis with modern psychotherapeutic literature. The findings demonstrate that Islam does not conceive the sacred–profane distinction as a rigid ontological dualism, but as a continuum determined by degrees of spiritual integration. The sacred reflects the full functioning of the spirit, while the profane emerges from spiritual obstruction or disintegration, offering an Islamic–Sufi therapeutic perspective.
E-Customer Relationship Management on Satisfaction of Millenial Zakat Users in Lampung Province
No full textThis study aims to analyze how the e-CRM feature affects muzakki (zakat payers) satisfaction and whether satisfaction contributes to loyalty behaviour in the context of collecting zakat, infaq, and non-profit alms. In addition, this study also included religiosity variables that are considered to moderate the relationship between e-CRM and loyalty behaviour as novelty. This study used a quantitative survey method. This study focuses on 500 millennial zakat payers in Lampung Province who utilize digital platforms for zakat payments, selected through purposive sampling to ensure a representative sample. The collected data was processed and analysed using Structural Equation Modeling (SEM) with LISREL. The findings of this study reveal that e-CRM on digital zakat platforms significantly increases muzakki satisfaction, but its impact on loyalty behavior remains low. The study identified that the pre-payment, during payment, and post-payment dimensions of e-CRM contribute to user convenience and service responsiveness, leading to higher satisfaction. However, muzakkis do not consistently use digital platforms for repeated zakat payments, indicating a gap between satisfaction and loyalty. In addition, religiosity strengthens the link between e-CRM and loyalty, but low zakat literacy remains a major challenge, preventing muzakki from fully embracing digital zakat platforms as part of their religious practices
The Role of Trust, Literacy, Effectiveness, and Convenience in Online Zakat Payment
No full textThis study examines the factors that influence individuals' decisions to utilize the National Zakat Agency (BAZNAS) website for zakat (mandatory religious tax) payments in the Jabodetabek area of Indonesia, focusing on the roles of trust, zakat literacy, effectiveness, and convenience. It addresses a critical research gap concerning the under-explored synergistic interplay of psychosocial (trust and literacy) and technical (effectiveness/ perceived usefulness, convenience/ perceived ease of use) factors in shaping digital zakat adoption within Indonesia's mature digital ecosystem. While existing literature often isolates these variables, this paper offers originality by empirically testing their simultaneous correlations using advanced Structural Equation Modeling (SEM), contextualized for BAZNAS’s evolving platforms. A descriptive quantitative design was employed, with data collected through structured questionnaires distributed to a purposive sample of 100 Muslim respondents who had used the BAZNAS website. The findings reveal that effectiveness and convenience significantly impact payment decisions, whereas trust and zakat literacy do not have a significant impact. Respondents prioritize the perceived usefulness of BAZNAS’s programs, valuing their sustainable impact beyond financial aid, as well as the perceived ease of use provided by the website’s user friendly features, such as clear payment instructions. The non-significance of trust and literacy suggests that, within this mature digital context, they function as foundational prerequisites rather than dynamic influences, challenging initial assumptions. This study contributes to the digital zakat adoption literature by integrating behavioral and technological perspectives, extending the Technology Acceptance Model (TAM), and providing practical guidance for BAZNAS to enhance digital strategies by emphasizing program effectiveness and platform usability