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All Journal TARBAWI: Jurnal Pendidikan Agama Islam Riau Journal of Computer Science Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) Jurnal SOLMA JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Riset Bisnis dan Investasi JURNAL ILMIAH M-PROGRESS Jurnal Ilmiah Edunomika (JIE) Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Idarah Tarbawiyah: Journal of Management in Islamic Education Jurnal Teknik Informatika Jurnal Riset Manajemen dan Bisnis Journal Online Manajemen ELPEI (JOMEL) Bandung Conference Series: Business and Management International Journal of Entrepreneurship and Sustainability Studies Jurnal Teknologi & Rekayasa Sipil Jurnal Ekonomi dan Kewirausahaan West Science Mediator: Jurnal Komunikasi SLUMP TeS : Jurnal Teknik Sipil RJOCS (Riau Journal of Computer Science) BATOBO: Jurnal Pengabdian Kepada Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Teknologi Mineral dan Batubara Jurnal Manajemen Bisnis dan Kesehatan Journal of Ekonomics, Finance, and Management Studies Jurnal Wana Tropika
Muhardi
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Social Sciences Other

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Tawhid-Based Philosophy of Management Science: Integrating Value Co-Creation and Digital Marketing Strategy in an Extended Technology Acceptance Model for Secondary Education Wijoyo, Agung; Nu'man, Harits; Aspiranti, Tasya; Suwarsi, Sri; Nurhayati, Nunung; Amaliah, Ima; Muhardi; Lestari, Rini; Oktini, Dede R
Jurnal Manajemen Bisnis dan Kesehatan Vol. 2 No. 3 (2026): Vol.2 No.3 2026 January-March
Publisher : Edu Berjaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70817/jmbk.v2i3.61

Abstract

Introduction: Urban secondary teachers in Muslim-majority contexts face 28% intention-behavior gaps in technology adoption despite digital infrastructure. Western models like TAM and VCC show limited efficacy where Islamic management philosophy remains underexplored. Methods: Qualitative conceptual study synthesizing tauhid-based grand theory, Value Co-Creation middle-range constructs, and Extended TAM applications through systematic literature review and thematic analysis of peer-reviewed publications (2020-2025). Results: Tauhid managerial integration dominates (68% literature), amanah-shura moderated VCC yields 35% higher Islamic compatibility, TAMISE achieves R²=0.67 actual use. DARTA framework (Dialogue, Access, Risk, Transparency, Amanah) bridges philosophical-empirical domains. Discussion/Conclusion: Tauhid-VCC-TAM continuum resolves epistemological fragmentation. Managerial implications advocate shura councils for platform co-design; policy recommends Islamic compatibility metrics in digital literacy programs. PLS-SEM validation needed across Muslim contexts.
Analisis Prinsip Ḥifẓ Al-Māl Terhadap Pengelolaan Wakaf Corporate: Studi Kasus Kantin UMB Selaku Binaan Sinergi Foundation Selva Nur Fadhilah; Muhardi; Siska Lis Sulistiani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i11.9753

Abstract

The development of productive waqf is currently undergoing significant innovation, one of which is managed through the corporate waqf model. In Bandung City, the Sinergi Foundation is among the institutions that manage corporate waqf assets. However, its implementation has not been fully optimal, particularly in the aspect of financial management within the UMB Canteen, which manages corporate waqf funds. This study aims to analyze the application of the Islamic principle of hifdzu al-maal in the management of productive waqf by the Sinergi Foundation in Bandung City, with a case study on the waqf fund management through the canteen unit at Universitas Muhammadiyah Bandung (UMB) as one of its fostered SMEs. A qualitative approach was employed in this study, utilizing data collection techniques such as observation, interviews, and documentation. The findings reveal that, in general, the management of corporate waqf at the Sinergi Foundation has reflected the principle of hifdzu al-maal (safeguarding assets) as taught in the maqashid sharia. Specifically, the management of the UMB Canteen corporate waqf has fulfilled one of the four principles of hifdzu al-maal, namely ensuring productive endowments sourced from lawful assets. Meanwhile, other aspects—such as responsible asset utilization, asset protection and security, and asset development—still require improvement. These improvements may be achieved through the implementation of an accountable bookkeeping system, stricter cash flow management, financial management training for canteen managers, periodic monitoring and evaluation, as well as enhanced transparency and accountability.
Co-Authors ABDUL RAUF Agung Sudarmaji Agus Hadian Rahim Ahmad Arif Nurrahman Albert Hendarta Alex Kurniawandy Alfadhella Ridwan Alif Choirun Nisa Andi Irmayana Anisa Nurfitri Woisiri Arief Fadhilah Aryanto Asrul Syam Aulia Khuzaima Dhiyariza Azhari Cici Cintyawati Dara Firyal Oktatiyana Darmawijaya Dede R Oktini Devis, Yesica Doni Winarso, Doni Edo Arribe, Edo Eka Paksi, Tri Ayu Eka Tresna Gumelar Esvandiari, Megia Fakhri Perian Fatmawati, Kiki Gunawan Wibisono Haryadi, Rina Masithoh Hotmaris, Vasha Ida Ayu Putu Sri Widnyani Ifra Nazira, Ratu Ima Amaliah Jufri, Afdirman Keke Della Khairunnas Kusumaningsih, Kartirahayu Leo Sentosa Marcellia Susan Marpaung, Horas Maulana Sodikin, Septiana Melyanti, Rika Mohd Rinaldi Amartha Muh. Syahlan Natsir Muhamad Yusa Muhammad Aufa Muhammad Dzikri Dipa Kalam Muhammad Shalahuddin Muhammad Syifaurahman Mulyaningsih, Hendrati Dwi Munirah Novan, Andre Nu'man, Harits Nunung Nurhayati Nurlindasari Tamsir Oktini, Dede Osakawa Tambora, Prasta Paksi, Tri Ayu Eka Perdana, Radhitya Priyandono, Lukman Putra, Yoga Abdul Malik Rabiatul Adwiyah Rachmatullah, Zaky Noer Rahayu, Tri Wachyuni Ramadhan, Rivaldi Rani, Asni Mustika Refni Wahyuni Rini Lestari Rizal Chaidir, Rizal Rizqy Ridho Prakasa Sabna, Eka Safridatul Audah Samsu Alam Saprin Saputra, Setiaji Heri Satibi, Syawal Selva Nur Fadhilah Shahrulniza Musa Siska Lis Sulistiani Siti Maryam, Shabrina Sri Djuniati Sri Rochani Mulyanti Sri Suwarsi Suci Rahma Dani Rachman Suryani Suryani Syahril Tasya Aspiranti Thabrani R Tresna, Eka Vasha Hotmaris Vasha Hotmaris Parulian Wijoyo, Agung Yose Inanda Yuda Irawan Yulanda