Abstract:Indonesia faces a dualism within the Islamic fiscal system, where zakat and taxes operate separately without clear integration. This condition raises fundamental questions regarding the relationship between the two from…
a sharia perspective and their implications for fiscal justice among Indonesian Muslims. This study aims to examine and formulate the relationship between zakat and taxes from the perspective of the Qur’an and Hadith in order to produce an applicable reformulation model within the context of Indonesia’s fiscal system. This research employs a qualitative approach using a thematic (maudhu‘i) method applied to primary Islamic texts. Qur’anic verses and Hadiths related to zakat, taxation (kharaj, jizyah, ‘usyur), and fiscal obligations were collected, classified, and comprehensively analyzed to identify the underlying connection between the two. The analysis is further supported by a study of maqashid al-shariah and contemporary ijtihad of Indonesian scholars. This study seeks to produce a reformulation model of the zakat–tax relationship through three possible schemes: (1) a partial substitution model, in which zakat can serve as a deduction for income tax up to a certain limit; (2) a complementary model, positioning zakat as a religious obligation and tax as a civic obligation with distinct functions; and (3) a progressive integrative model, integrating zakat into the national fiscal system through a more comprehensive tax incentive mechanism. The findings indicate that the Qur’an and Hadith provide a flexible foundation for all three models, depending on the context of maslahah and public interest.
Abstract:The delivery of the first harvest by the people of Kolimasang Village to the King of Sagu in Adonara represents a symbol of agrarian relations rich in cultural and spiritual meaning. In Lamaholot tradition, the king is not…
ot only a political–traditional leader but is also regarded as a representation of cosmic power that must be respected. In this perspective, the delivery of the first harvest becomes a kind of “rite of passage” from the profane world (the field) to the sacred world (the palace). Within Lamaholot tradition, this relationship is known as the 4A: Atadiken (Human), God, Nature, and Ancestral Spirits.
The findings show that the procession of delivering the first harvest has been practiced for generations since the establishment of the Adonara Kingdom. The procession is carried out for two consecutive days, Tuesday and Wednesday, during the harvest week and month, usually March or April. On Tuesday, the ritual takes place in the fields during the first harvest, the yields of which are taken to the King of Adonara in Sagu. On Wednesday, the procession takes place in Lewo Sagu Atu Matang – Tanah Kota Dolu Wewang (the palace of the Adonara king), the site of the migration of King Arkian Kamba (the first Islamic King of Adonara). Both processions are preceded by traditional ritual prayers (Bao Lolon) addressed to God, Nature, and the Ancestral Spirits (3A). The equipment involved in the procession includes the harvest yield, tuak (palm wine) in bamboo containers, coconut-shell cups, gongs and drums, spears, machetes, and traditional clothing. In the procession, the king and his kin receive the harvest in a ceremonial welcome marked by traditional rituals, during which the king wears royal attire: the lipa sarong, a jacket, and a cap. The harvested produce is not only given to members of the royal family for consumption but also distributed to the wider community (ribu ratu). A tradition that remains preserved to this day—and considered the most essential—is the distribution of the first harvest by the king and his family to widows, the poor, orphans, and abandoned children. This symbolizes love, fairness, and equitable sharing—values that continue to be upheld today.
Abstract:This study aims to construct a conceptual model integrating value-based governance, value-based reputation, and the Sustainable Development Goals (SDGs) within the context of global Islamic banking. The research is motivated…
ated by the need to bridge Islamic ethical values with modern governance and sustainability paradigms that emphasize the balance between profitability, moral integrity, and social responsibility. Employing a systematic literature review and thematic synthesis through qualitative analysis, this study identifies, categorizes, and synthesizes key conceptual themes relevant to the research focus. The findings reveal that value-based governance serves as an ethical foundation that strengthens value-based reputation, while the latter functions as a catalyst for achieving sustainable development objectives. The synergy among these three elements produces a governance model that positions the principles of maqāṣid al-sharī‘ah as a normative framework for ethical, transparent, and sustainable Islamic financial practices. The primary contribution of this research lies in the simultaneous integration of the three major frameworks—value-based governance, value-based reputation, and SDGs—which enriches theoretical discourse on Islamic financial governance and provides strategic direction for the development of policy, sharia auditing, and sustainability reporting systems oriented toward ethical values and global welfare.
Abstract:The rapid advancement of artificial intelligence (AI) offers new opportunities to enhance teaching and learning in early education. This study applies deep learning approaches to support early cognitive development among…
primary students in an Indonesian Islamic school. A hybrid Convolutional Neural Network (CNN) and Long Short Term Memory (LSTM) model was designed to analyse students’ cognitive patterns, attention, and engagement. Using a mixed-methods design, the research involved 60 students aged 8–10 at MIS Terpadu Alhijrah Bintuju. The model processed multimodal classroom data to generate adaptive feedback and personalized learning pathways. Results showed significant improvements in attention (+18%), memory recall (+22%), and problem-solving (+25%) after eight weeks of AI-assisted learning. Qualitative findings revealed higher motivation, engagement, and self-regulation. The study demonstrates that culturally aligned AI systems can effectively enhance early cognitive development and promote learner autonomy in Islamic primary education.
Abstract:Muhammad Iqbal emerged during a period of intellectual stagnation in the Muslim world in the early 20th century, introducing a fresh and visionary idea: the reconstruction of religious thought. In his seminal work, The Reconstruction…
Reconstruction of Religious Thought in Islam, Iqbal proposed a way out of this stagnation by revitalizing the Islamic intellectual heritage while engaging in a critical dialogue with modernity. This study aims to examine the key concepts of Iqbal's project, including his critique of Greek philosophy, his dynamic view of ijtihad (legal reasoning), his theory of the "Khudi" (Self), his dynamic concept of God and the universe, and his vision of spiritual democracy. Using a qualitative approach with philosophical-hermeneutic analysis, this research concludes that while Iqbal's thought has been widely appreciated as a revitalizing force for Islamic intellectualism, it has also faced criticism concerning its practical implementation and philosophical consistency. The study finds that Iqbal's ideas remain profoundly relevant today, particularly in navigating the challenges of modernity without sacrificing Islamic identity.
Abstract:English language learning in Islamic colleges faces challenges related to motivation, engagement, and a classroom atmosphere that tends to be monotonous. In today's digital context, Game-Based Learning (GBL) offers an innovative…
novative approach that can change these dynamics through fun and interactive game elements. This study aims to explore the subjective experiences of students at the Susha Siak Islamic College (STAI) in using Gimkit as a game-based English learning medium. The approach used is interpretive phenomenology based on Heidegger's thinking, which focuses on the meaning of participants' life experiences. Data were obtained through in-depth interviews, participant observation, and reflective journals from seven students who actively used Gimkit in their English classes. Data analysis followed Colaizzi's (1978) steps to identify essential themes from the participants' experiences.
The results of the study show three main themes: (1) fun and challenging learning, (2) a more lively and competitive classroom atmosphere, and (3) increased cohesiveness and solidarity among students. The learning experience through Gimkit brings out strong intrinsic motivation, self-confidence, and positive emotional involvement. This study concludes that GBL through Gimkit not only improves the effectiveness of English language learning, but also strengthens the values of togetherness and collaboration in the context of Islamic higher education.
Abstract:This study aims to analyze the factors influencing the attitudes and decisions of lower-class communities in adopting Islamic bank mobile banking services, with a specific focus on the BSI Mobile application. The research…
h applies the Technology Acceptance Model (TAM) developed by Davis (1989), emphasizing two key constructs—perceived ease of use and perceived usefulness—as determinants of users’ attitudes and decisions. The study employs a quantitative approach using a survey method involving 100 lower-class customers of Bank Syariah Indonesia (BSI) Sibuhuan. Data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) technique through SmartPLS 4.0 software. The results indicate that perceived usefulness significantly affects both attitude and decision to use, while perceived ease of use influences attitude indirectly. The R² value for attitude (0.743) and decision (0.654) shows that the model has strong explanatory power. These findings reveal that lower-income customers are more motivated by perceived benefits, such as convenience, time efficiency, and transaction security, rather than interface simplicity. From a practical perspective, the study suggests that Islamic banks should strengthen digital literacy, user assistance, and customer trust to enhance mobile banking adoption among lower-class communities.
Abstract:This study aims to develop a Pre-Marital Education Model for prospective brides and grooms at the Office of Religious Affairs (KUA) Padang Bolak. The purpose of the model is to enhance the readiness of couples in facing…
marital life and to promote the establishment of sakinah, mawaddah, and rahmah families based on Islamic values. The research employs the Research and Development (R&D) method adapted from the Borg and Gall model, consisting of seven main stages: needs analysis, planning, product development, expert validation, revision, limited field trials, and final product refinement. Data were collected through expert validation sheets, observation, questionnaires, and interviews, then analyzed using quantitative and qualitative descriptive techniques. The validation results showed high feasibility, with average expert ratings of 90% (content), 92% (design), 96% (language), and 90% (implementation). The trial results indicated that the model is valid, practical, and effective in improving participants’ understanding, communication skills, and emotional readiness for marriage. This study concludes that the developed pre-marital education model can be effectively implemented as an innovative framework for family education at KUA. It contributes to strengthening Islamic marriage preparation programs and supports the government’s efforts to reduce divorce rates through comprehensive pre-marital guidance.
Abstract:This study aims to analyze the application of spiritual quality in cupping and ruqyah services and identify strategies for improving spiritual quality implemented at the Soreang Branch of the Bekam Ruqyah Center. The problems…
blems identified were customer dissatisfaction related to limited service space and a less than optimal religious atmosphere that affected comfort during therapy. This study used a descriptive qualitative approach with data collection techniques through in-depth interviews, participant observation, and documentation. While data validity was strengthened by triangulation of sources, methods, and theories with the help of NVivo 12 software and supplemented with a SWOT analysis. The results showed that the implementation of spiritual quality improvement was carried out by the presence of Islamic values, maintaining cleanliness, reciting prayers, and the therapist's empathetic attitude were important factors in fostering a sense of calm and comfort in customers. Implementing strategies for improving spiritual quality through therapist training, implementing SOPs based on Islamic law, and creating a supportive spiritual environment. However, limited service facilities and infrastructure still need to be addressed for improvement. Therefore, this study as a whole confirms that service quality that connects spiritual and physical aspects holistically contributes significantly to customer satisfaction.
Abstract:This article explores autoethnography as a form of spiritual epistemology in the study of Islam and gender. Drawing upon feminist hermeneutics and Indonesian Muslim women’s lived experiences, it argues that self-writing…
g is not merely personal expression but a mode of knowing an intellectual and devotional act that integrates reason, emotion, and faith. Using a qualitative reflective framework, the author employs her own journey as a Muslim woman, mother, and doctoral scholar to examine how autoethnography can serve as both method and ibadah ilmiah. The discussion situates this approach within Islamic concepts of tafakkur (contemplation) and muhasabah (self-accounting), connecting them to the works of Amina Wadud, Etin Anwar, and Saba Mahmood. Findings reveal three epistemic dimensions of spiritual self-writing: (1) writing as worship and remembrance, (2) domestic space as an epistemic field of ethical formation, and (3) reflexive authorship as a feminist-spiritual act of reclaiming authority. By merging autoethnography with Islamic historiography, this study proposes an inclusive and embodied mode of scholarship — one that honors lived experience as a source of divine and intellectual illumination.