Abstract:This study explores how incorporating artificial intelligence improves institutional resilience and overcomes the rigidity of conventional, data-based methods to alter financial risk management. To find patterns in AI applications,…
applications, resilience theory, and integration pathways, a qualitative systematic literature review was carried out utilizing theme synthesis in accordance with PRISMA peer-reviewed protocols. Findings show that AI techniques, machine learning for tail-risk detection, deep learning for high-frequency forecasting, and explainable AI for transparent decisions, yield up to 28% reductions in forecasting errors and halve recovery times during crises. The hybrid CNN Transformer architectures and transformer-based NLP models significantly enhance predictive accuracy and forward-looking insights. The study suggests financial institutions adopt integrated AI frameworks, invest in data quality and human–AI collaboration, and implement principle-based governance to balance innovation with fairness and stability. Limitations include reliance on published literature and limited representation of emerging AI models, warranting future longitudinal and context-specific empirical research.
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:Learning in the 21st century requires teachers to act not only as conveyors of information but also as designers of creative learning that is relevant to students' needs. The application of a deep learning approach is believed…
lieved to improve critical thinking skills, in-depth conceptual understanding, and collaborative skills, which are crucial in facing the challenges of the independent curriculum. In this context, the role of teachers in the West Angkola District Teacher Working Group (KKG) is crucial to examine, particularly in designing creative learning oriented toward developing higher-order thinking skills. This study aims to analyzea the role of teachers in designing creative learning based on deep learning and explore the strategies used to integrate deep learning principles into learning planning and practice. The method used is descriptive qualitative, with data collection through observation, in-depth interviews, and documentation studies involving teachers who are members of the West Angkola District KKG.The results indicate that teachers play a strategic role in designing creative learning through the use of interactive media, developing problem-based activities, and implementing collaborative learning models. Teachers also strive to foster students' critical thinking skills through structured discussions, explorations, and reflections. The learning design implemented has been proven to not only increase student motivation but also strengthen teachers' professional competence in managing more meaningful learning. Thus, it can be concluded that the role of teachers in designing creative learning using a deep learning approach significantly contributes to the quality of the learning process in elementary schools. The results of this study are expected to serve as a reference in developing creative learning practices based on deep learning in the Teachers' Working Group (KKG) and other teacher professional development forums.
Abstract:The challenges of modern education demand not only academic achievement but also the cultivation of students’ noble character. In this context, the role of principals in Integrated Islamic Senior High Schools (SMA IT) becomes…
becomes highly strategic. This study aims to analyze and describe the role and influence of principals’ Islamic integrative leadership on improving the performance of educational staff within SMA IT. A qualitative approach with a phenomenological method was employed. Data were obtained through in-depth interviews with principals and educational staff as well as participant observation. Analysis was conducted interactively through data reduction, presentation, and conclusion drawing. The findings show that Islamic integrative leadership which combines modern leadership models such as transformational, instructional, democratic, servant, and distributive leadership with Islamic values such as exemplary conduct (uswah hasanah), consultation (syura), trustworthiness (amanah), justice, and a clear vision significantly enhances the performance of educational staff. The integration of these values creates a work culture imbued with a spirit of worship, collaboration, and quality orientation. Educational staff become more motivated, loyal, and productive as they view their work as part of worship. This study concludes that Islamic integrative leadership is not merely a leadership style but an effective organizational culture foundation at SMA IT. Its implementation has been proven to empower educational staff, improve their performance, and support the achievement of sustainable Islamic educational goals. This leadership model is recommended for broader development in Islamic educational institutions.
Abstract:This study aims to analyze the patterns, characteristics, and effectiveness of educational supervision in inclusive school settings through a systematic literature review approach. The methodology used PRISMA 2020 with a…
literature search in five international databases for the period 2021-2025, resulting in 20 high-quality articles for analysis. The findings show the evolution of supervision models from a traditional hierarchical approach to a collaborative-transformational paradigm. Four effective supervision models were identified: transformational supervision, instructional leadership supervision, collaborative supervision, and distributed leadership model. The transformational supervision model showed significant changes in teachers' attitudes toward inclusive education, while instructional leadership had a 63.7% correlation with student academic achievement. Components of effective supervision include academic aspects through curriculum and IEP adaptation, professional aspects through teacher self-efficacy development, and organizational aspects through systematic management. Internal factors such as supervisor competence and an inclusive culture, as well as external factors such as policy support, determine successful implementation. Key challenges include issues of bullying, technological barriers, and the complexity of AI integration in supervision. The study recommends developing a contextual supervision model for Indonesia, taking into account local cultural characteristics and resource availability.
Abstract:This study examines the legal certainty of financing for Indonesia's Desa Merah Putih Cooperative (KDMP) initiative, analyzing the institutional tension between cooperative independence and state intervention. Rooted in…
the constitutional mandate for cooperatives as a cornerstone of the Indonesian economy, the KDMP program aims to establish 80,000 village-level cooperatives through state-facilitated credit lines and technical assistance. However, this top-down model raises concerns about undermining cooperative autonomy enshrined in Law No. 25/1992 and the principle of subsidiarity. Employing a normative juridical research design, this study draws on secondary data from legal literature and primary legal materials to systematically examine relevant norms and doctrines. Findings reveal a tenuous alignment between state financing mechanisms and cooperative autonomy, primarily due to the proposed reliance on state-owned bank credit lines rather than direct state budget grants, leading to legal ambiguity regarding accountability and oversight. The potential for mass loan defaults and the contentious use of Village Funds as collateral further complicate legal certainty and risk hidden liabilities. Comparative insights from India's Amul cooperative and the Philippines' barangay cooperatives illustrate successful models where government acts as a facilitator without impinging on cooperative self-governance or member control. This study advocates for a recalibrated regulatory approach featuring transparent oversight, proportional supervision, and participatory decision-making to reconcile developmental imperatives with cooperative principles, ultimately enhancing legal certainty and ensuring that state-supported cooperatives remain genuinely member-driven enterprises.
Abstract:Sunnah cupping therapy (al-hijamah) is a popular Islamic healing method practiced globally. Despite its spiritual roots, it poses clinical risks, including infections, vasovagal shock, and procedural inconsistencies, often…
en due to non-sterile tools and untrained practitioners. This study aims to explore how Islamic ethical values—sincerity (ikhlas), trust (amanah), and halal compliance—can be integrated with clinical responsibilities such as sterilization protocols, informed consent, and therapist competency. A thematic qualitative literature review was conducted using Islamic jurisprudence, fatwas (DSN-MUI), WHO and Ministry of Health (Indonesia) guidelines from 2015–2025. Findings reveal that neglecting the maqashid sharia principle of hifzh an-nafs (protection of life) contradicts both Islamic ethics and medical safety. Sunnah cupping services rooted in both spiritual values and professional protocols are more trusted by Muslim patients and improve therapeutic legitimacy. This study highlights the urgent need for national SOPs, certified training, and the development of Islamic cupping clinics with integrated protocols. These clinics can serve as models of sharia-compliant, clinically responsible health services. The research offers practical recommendations for Islamic medical institutions and policy-makers in strengthening Islamic-based complementary therapies in modern healthcare systems.
Abstract:This study aims to synthesize findings from empirical studies on factors that influence employee performance and productivity in the context of modern organizations in Indonesia and beyond. Employee performance and productivity…
ctivity are crucial elements for the success and sustainability of organizations amidst intense business competition and dynamic changes in the work environment, including adaptation to work models such as Work From Home (WFH). This article uses a qualitative literature study method on articles/journals covering various key variables such as organizational/work culture, work environment, compensation, motivation, job satisfaction, organizational commitment, workload, work discipline, work stress, and work-life balance. The results of the analysis indicate a complex and interrelated relationship between these variables. It is consistently found that a positive organizational culture, intrinsic and extrinsic motivation, and organizational commitment have a significant influence on improving performance and productivity. A conducive work environment and job satisfaction often act as important mediators in this relationship. However, the influence of variables such as compensation, workload, and work discipline show varying results depending on the organizational context and individual characteristics. This study underlines the importance of a holistic and integrated human resource management approach to optimize employee performance and productivity. Practical implications and suggestions for further research are also discussed.
Abstract:The complexity of the global economy and demands for accountability drive the need for a comprehensive study of financial management strategy typologies that align with the characteristics of Islamic educational institutions…
ions and Islamic economic principles. This research aims to identify, classify, and analyze financial management strategy typologies in Islamic educational institutions from an Islamic economic perspective. Effective financial management presents a major challenge for Islamic educational institutions facing global economic complexity and accountability demands, while most still rely on conventional models that have not fully accommodated Islamic values. Using the Systematic Literature Review (SLR) method with the PRISMA protocol, this research analyzed 6 selected articles from 77,522 articles identified from three major academic databases. The results revealed five typologies of financial management strategies in Islamic educational institutions: (1) pure sharia principles-based that emphasize sharia compliance, maqashid sharia, and justice; (2) audit and accountability-based that focus on legal compliance, transparency, and fraud prevention; (3) governance and professionalism-based that prioritize financial manager competence; (4) management function-based that include planning, organizing, implementation, and supervision; and (5) integration of Islamic values into the education system. Despite showing different characteristics, all typologies aim to achieve financial sustainability while maintaining sharia compliance. This research provides a conceptual framework that can serve as a reference in developing adaptive and contextual financial management models according to the characteristics of Islamic educational institutions.
Abstract:Islamic values-based character education has an important role in shaping the morality and ethics of students in schools. However, the implementation of character education in Islamic Religious Education learning still faces…
aces various challenges, such as the lack of integration in the curriculum, ineffective learning methods, and the lack of parental and community involvement. This study aims to analyse the integration strategy of character education values in Islamic Religious Education learning in schools through a literature study approach. The method used is library research, by reviewing various scientific journals, academic books, and relevant policy documents. The results show that Islam-based character education can be effectively implemented through several strategies, namely affective approaches in teaching, integration of character values in the curriculum and extracurricular activities, active involvement of parents and communities, and habituation of Islamic values in school life. In addition, the role of teachers as role models and creators of a conducive learning environment determine the success of character education. The conclusion of this study confirms that effective character education requires a comprehensive and sustainable approach so that students can internalise Islamic values in their daily lives. The findings are expected to be a reference for educators and policy makers in developing more effective learning models in instilling Islamic-based character in schools.