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All Journal Falah : Jurnal Ekonomi Syariah Indonesian Journal of Educational Research (IJER) MODELING: Jurnal Program Studi PGMI QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Iqtishoduna: Jurnal Ekonomi Islam Al-Kharaj: Journal of Islamic Economic and Business Jurnal Kesehatan dan Pembangunan Britain International for Linguistics, Arts and Education Journal (BIoLAE Journal) Indo-MathEdu Intellectuals Journal Digital Transformation Technology (Digitech) JURNAL PENDIDIKAN DAN KEGURUAN At-Tadzkir: Islamic Education Journal ENTINAS: Jurnal Pendidikan dan Teknologi Pembelajaran MILRev: Metro Islamic Law Review Tarbiya Islamica Lunggi Journal Samawa (sakinah, Mawaddah Warahmah) Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Mujahidin
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Memahami Konsep Audit melalui Interaksi Auditee-Auditor: Studi Fenomenologi pada Lembaga Amil Zakat dan Kantor Akuntan Publik Irfan, Andi; Mujahidin; Harkaneri
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.3295

Abstract

This study explores how the meaning of audit is constructed and reframed through the lived experiences of auditor–auditee interactions within faith-based financial institutions. Five key themes emerged: (1) auditing serves to uphold trust between stakeholders and religious accountability; (2) auditors prioritize professional integrity, piety, and social responsibility; (3) audit quality stems from trustworthiness, sincerity, honesty, and courage; (4) auditor satisfaction encompasses both material and spiritual dimensions; and (5) auditing represents service rather than power over others. Adopting a phenomenological approach, this study captures the essence of the interactive processes between auditors and auditees, revealing that audit meaning transcends regulatory accountability to embody moral responsibility, mutual trust, and shared spiritual values. By integrating social interactionism and Islamic ethical perspectives, this research contributes to a broader conceptualization of auditing as a human-centered and spiritually informed practice. The study provides a holistic understanding of audit conceptualization, integrating the professional, ethical, and spiritual dimensions that shape audit practice and philosophy, and offers insights to enhance audit effectiveness and professional development.
Institutional Drivers of Customer Loyalty in Islamic Banks: A Structural Model of Customer Loyalty from Educational Organizations in Indonesia Muh. Abdi Imam; Erwin; Dini Nurpratiwi; Ahmad Nouruzzamand; Jabaluddin Hamid; Hajar Dewantara; Mujahidin; Sumarwadji, Hafid
Falah: Jurnal Ekonomi Syariah Vol. 11 No. 1 (2026): FEBRUARY
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jes.v11i1.43647

Abstract

This study aims to analyze and identify factors influencing customer loyalty in Islamic banks, focusing on educational organizations in Indonesia. Customer loyalty is a crucial aspect for the sustainability of Islamic banks, especially amidst increasingly fierce competition in the banking industry. This study employed a quantitative research design, utilizing primary data collected via structured questionnaires. Quantitative approaches are well-suited for testing hypotheses and analyzing relationships between variables statistically. The questionnaires were distributed both in-person and online to Islamic bank customers from educational organizations in Indonesia over a four-week period with a final sample of 101 respondents. The data were analyzed using SEM-PLS to test the measurement and structural models. The results indicate that service quality significantly influences customer satisfaction, brand image, and loyalty. While customer satisfaction affects brand image, it does not directly influence loyalty, whereas brand image plays a key role in driving customer loyalty. Theoretically, this study contributes to the Islamic banking literature by confirming the mediating roles of brand image and customer satisfaction and offering a foundation for future research on loyalty in institutional and sharia-based financial contexts. This study provides practical insights for Islamic bank management to enhance customer loyalty through improved service quality, trust building, and consistent implementation of sharia principles.
How Do Productive Zakat Promote MSMEs’ Resilience in Post-Pandemic Era? Muhajir, Muhammad Nur Alam; mujahidin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.6561

Abstract

The development of Micro, Small, and Medium Enterprises (MSMEs) has faced significant setbacks, particularly due to the COVID-19 pandemic. This study investigates the role of productive zakat in enhancing the resilience of MSMEs through a qualitative descriptive approach. Data were collected via interviews with 24 MSME actors and 3 productive zakat managers. The findings indicate that productive zakat contributes meaningfully to MSME resilience. Furthermore, the study highlights the relevance of human capital theory in business development, emphasizing the importance of skill enhancement and evaluation among MSME actors. The implications of this research support the ongoing resilience of MSMEs in the post-pandemic context and provide valuable insights for policymakers regarding productive zakat.
UPAYA GURU DALAM MENINGKATKAN KONSENTRASI BELAJAR PADA SISWA KELAS II SDN. 04 TANJUNG PUTAT TAHUN PELAJARAN 2024-2025 Apriata, Wulan; Mujahidin; Saripah
Lunggi Journal Vol. 4 No. 1 (2026): Lunggi Journal: Literasi Unggulan Ilmiah Multidisipliner
Publisher : Institut Agama Islam Sultan Muhammaad Syafiuddin Sambas

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Abstract

Penelitian ini berawal dari ditemukannya konsentrasi siswa kurang baik pada saat pembelajaran berlangsung dimana terlihat siswa yg begurau dan tidak memperhatikan guru mengajar di depan kelas dikarenakan lokasi sekolah yang berdekatan langsung dengan jalan raya dan juga guru kurang memotivasi siswa saat belajar serta suara guru yang sangat kecil membuat siswa kesulitan mendengarkan penjelasan dari guru. Tujuan penelitian ini adalah untuk mengetahui tentang: 1) Konsentrasi belajar peserta didik di Sekolah Dasar Negri 04 Tanjung Putat; 2) Upaya guru dalam meningkatkan konsentrasi belajar pada siswa kelas II di Sekolah Dasar Negeri 04 Tanjung Putat; 3) Faktor yang mempengaruhi konsentrasi belajar pada siswa kelas II di Sekolah Dasar Negeri 04 Tanjung Putat. Penelitian ini menggunakan pendekatan kualitatif dan jenis penelitian deskriptif. Teknik pengumpulan data yang digunakan adalah wawancara, observasi dan dokumentasi, adapun teknik analisis data yang digunakan pada penelitian ini adalah Reduksi data, Penyajian data (Display data), dan Penarikan Kesimpulan. Sedangkan teknik pemeriksaan keabsahan data menggunakan triangulasi dan member check. Hasil penelitian menunjukkan bahwa: (1) konsentrasi belajar siswa secara umum berada dalam kategori cukup baik. Hal ini terlihat dari keterlibatan aktif siswa dalam proses pembelajaran, kemampuan memahami materi saat disampaikan dengan cara yang menarik, serta semangat belajar yang terbangun melalui pendekatan interaktif. (2) Guru telah menerapkan berbagai strategi yang efektif dalam meningkatkan konsentrasi belajar siswa, antara lain dengan melakukan ice breaking, menggunakan media PowerPoint dan gambar, serta memberikan penguatan positif seperti pujian dan hadiah simbolik. Strategi tersebut disesuaikan dengan karakteristik perkembangan siswa serta gaya belajar yang beragam. (3) Faktor-faktor yang memengaruhi konsentrasi belajar siswa meliputi faktor internal, seperti rentang konsentrasi yang pendek, gaya belajar, tingkat pemahaman, stres, kualitas tidur, pola makan, dan indikasi gangguan belajar. Sementara itu, faktor eksternal mencakup lingkungan belajar dan dukungan dari keluarga maupun sekolah. Sekolah telah berupaya menangani faktor-faktor tersebut melalui kerjasama antara guru, orang tua, dan tenaga profesional.
Co-Authors Abubakar Ahmad Nouruzzamand Alamsyah Agit Andi Irfan, Andi Apriata, Wulan Arifin, Yoyon Arzal Syah Asyruni Multahada Ayu Lestari Azizah, Mar’atul Dini Nurpratiwi Djumadi Erwin EVA DAMAYANTI Fauzi, Rizki Ahmad Fitri Aisyah Hadisa Putri Hafid Sumarwadji Hajar Dewantara Hamida Harkaneri Hasan, Moch. Sya'roni Hasanuddin Atong Hudori, Hudri Ahmad INDRIANI, ANDI Jabaluddin Hamid Kamiruddin Margana Margana Miftahul Ilmi Miftahul Ilmi, Miftahul Muh Rasbi Muh Ruslan Abdullah Muh. Abdi Imam Muh. Rasbi Muhajir, Muhammad Nur Alam Muharram, Susilawati Novia Patimah Pebriani, Laras Sapitri Rahmadani, Nahdah Ramli Rusmana Putri, Qisty Amalina Saripah Sera Yuliantini Solechan Sri Wahyuni Sri Wulandari Suharyanto, Cosmas Eko Sukri Wahid Suparyanto Sutrisari Sabrina Nainggolan Yuni Zainuddin Zakaria, Nor Balkish