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: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:This study investigates the influence of gender, family economic background, and entrepreneurship education on the entrepreneurial interest of vocational high school students in Depok. Using a quantitative explanatory design,…
sign, data were collected from 123 students via structured questionnaires and analyzed through t-tests, F-tests, and multiple linear regression. The results show that all three variables positively affect entrepreneurial interest, with entrepreneurship education emerging as the strongest predictor (β = 0.641, p < 0.001), followed by family background (β = 0.239, p = 0.006) and gender (β = 0.228, p = 0.012). These findings indicate that students’ entrepreneurial intention is primarily shaped by formal entrepreneurship education, supported by family influence and gender-related differences in confidence and risk orientation. The study emphasizes the importance of practical entrepreneurship education and a supportive family environment in fostering entrepreneurial interest among vocational students, contributing to a sustainable youth entrepreneurship ecosystem.
Abstract:This study aims to analyze the correlation between Leadership Responsibility, Reward Giving, and Promotion on Employee Dedication within the Ministry of Religious Affairs of the Riau Islands Province. This research employs…
ys a quantitative approach with a correlational method to determine the extent to which these three variables influence employee dedication both individually and simultaneously. The research sample was selected using cluster sampling, representing the central region (Karimun Regency), eastern region (Tanjungpinang City), and western region (Natuna Regency), totaling 72 respondents, of which 52 were used as the main sample and 20 as a trial sample. The findings indicate that leadership responsibility positively affects employee dedication, emphasizing the importance of leaders who provide clear guidance, foster effective communication, and create a work environment that supports motivation and performance. Reward giving is shown to enhance Employee Dedication by motivating them to achieve work targets and strengthening organizational loyalty. Meanwhile, promotion serves as a career incentive that encourages commitment and responsibility in task execution. Simultaneous analysis shows that these three variables collectively contribute significantly to improving employee dedication. These findings underscore that a combination of responsible leadership, an effective reward system, and transparent promotion policies can strengthen loyalty, commitment, and work ethic among employees in the Ministry of Religious Affairs. This study provides important implications for human resource management development in the public sector, particularly in strategies aimed at enhancing employee performance and dedication through appropriate managerial policies.
Abstract:This study aims to analyze the relationship between teachers’ professional competence, madrasah culture, and work commitment toward teacher job satisfaction in State Madrasah Tsanawiyah (MTsN) across the Riau Islands Province.…
rovince. The research population consists of teachers from 13 madrasahs, with the sample selected through cluster sampling representing three regional zones: east, central, and west. A total of 90 teachers were sampled, comprising 30 teachers for instrument try-out and 60 teachers as the primary research participants. Using a quantitative method with a correlational approach, this study examines the individual and simultaneous contributions of each variable.The findings indicate that teachers’ professional competence which includes mastery of subject matter, pedagogical skills, and managerial abilities enhances job satisfaction by strengthening confidence and task effectiveness. A strong and consistent madrasah culture characterized by discipline, collaboration, religiosity, and a harmonious work climate also contributes significantly to teacher job satisfaction by fostering a supportive institutional environment. Teacher work commitment likewise plays an important role, as highly dedicated and loyal teachers tend to experience greater job satisfaction. Collectively, the three variables demonstrate a significant combined relationship, reinforcing the notion that job satisfaction results from the interaction of professional, cultural, and psychological dimensions within educational institutions. These findings highlight the need for strengthening teacher competence, institutional culture, and work commitment to develop motivated and high-performing educators
Abstract:PT Telkom Indonesia, as the largest telecommunications company in Indonesia, has implemented Jira within its Digital Business and Technology Division as a primary project management tool to support collaboration, task organization,…
ganization, and project monitoring. This study focuses on three key independent variables individual competence, organizational culture, and training and development which are considered essential elements in improving human resource quality. These factors directly influence team capability as a mediating variable, which in turn affects employee performance as the dependent variable. The research was conducted through a survey of 146 respondents from the Digital Business and Technology Division of PT Telkom Indonesia. The findings are expected to provide strategic insights for optimizing the use of project management tools to enhance employee performance, ensuring that their implementation aligns with team characteristics, organizational culture, and technical readiness.
Abstract:This study aims to analyze the influence of leadership style, organizational culture, and work motivation on organizational commitment among library staff of public senior high schools (SMA Negeri) in Jambi Province, both…
h directly and indirectly. The research employed a quantitative approach with a cluster sampling technique across three regions Jambi City, Tanjung Jabung Timur Regency, and Merangin Regencywith a total of 132 respondents, 97 of whom were included in the analytical sample. Data were processed using SmartPLS 3.0 through structural model testing (inner model) to examine causal relationships among variables.The results indicate that leadership style does not have a significant direct effect on work motivation, whereas organizational culture shows a strong and significant direct effect on the work motivation of library staff. Additionally, leadership style and organizational culture jointly have a significant impact on work motivation. Regarding organizational commitment, the findings reveal that leadership style, organizational culture, and work motivation each have a positive and significant direct effect. Further results show that both leadership style and organizational culture exert significant indirect effects on organizational commitment through work motivation, suggesting that work motivation functions as a mediating variable in these relationships.
Overall, this study concludes that organizational culture is the most dominant factor influencing both work motivation and organizational commitment, while work motivation strengthens the relationship between leadership and cultural factors and the commitment of library staff. Therefore, efforts to enhance organizational commitment among library personnel in public senior high schools in Jambi Province should focus on cultivating a positive organizational culture, improving effective leadership practices, and providing continuous motivational support.
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:The development of a green economy is a strategic issue in realizing sustainable development, especially in potential areas such as Lake Toba. However, the role of socio-cultural factors in supporting the green economy has…
as not been extensively researched empirically. This study aims to analyze the influence of Community Awareness, Environmental Knowledge, and Local Cultural Beauty on Green Economic Development in the Lake Toba area. The method used is a quantitative approach with multiple linear regression analysis techniques with the help of SPSS software version 25. Data were obtained from questionnaires distributed to local respondents The results of the study showed that Community Awareness and Environmental Knowledge did not have a significant effect on the green economy, while the Beauty of Local Culture had a significant effect. The value of the determination coefficient (R²) of 0.4053 indicates that the three variables explain the 40.5% variation in the development of the green economy. These findings confirm the importance of a cultural approach in supporting the sustainability of the Lake Toba region.
Abstract:Gender issues in public spaces and Muslim communities have increasingly gained attention in academic discourse due to their strong connection with social norms, cultural values, and religious interpretations that shape women's…
omen's patterns of participation. This study aims to examine the influence of gender norms and values within Muslim communities on women’s engagement in public spaces, uncover the challenges they face, and formulate recommendations based on feminist and social constructionist perspectives to promote gender equality. The research employs a Systematic Literature Review (SLR) method by tracing reputable academic databases through rigorous selection and thematic analysis. The findings reveal that Muslim women’s participation in public spaces is often hindered by patriarchal constructions, discrimination, and limited access. Nevertheless, women have developed strategies of resistance and negotiation that expand their roles. Thematic analysis identifies three main patterns: women’s representation in public spaces, gender-based social practices that impose limitations, and resistance strategies through religious reinterpretation and community activism. This article contributes to theoretical development by enriching global feminist perspectives through the lived experiences of Muslim women while also offering practical contributions in the form of inclusive and socially–religiously sensitive public policy recommendations. The implications highlight the importance of cross-cultural studies and the exploration of women’s experiences at the local community level to broaden understanding of gender equality in contemporary Muslim societies.