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Does audit opinion matter to issuance of sukuk? Azwar, Azwar; Abdullah, Mohd Farid Ravi; Usman, Abur Hamdi
Journal of Islamic Accounting and Finance Research Vol. 6 No. 2 (2024)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2024.6.2.21608

Abstract

Purpose - This study aims to analyze the effect of The Audit Board of The Republic of Indonesia's audit opinion on Central Government Financial Statement and economic factors on the Government Sharia Securities (sukuk) issuance of Indonesia.Method - The data collected is secondary data obtained from the Audit Board of the Republic of Indonesia (BPK), Bank Indonesia, and World Bank. This study uses a quantitative approach with the Ordinary Least Squares (OLS) technique.Result - The results show that the audit opinion by BPK has a positive and significant influence on the development of sukuk in Indonesia. The inflation rate is found to have a negative effect on sukuk, but not significant. The exchange rate is found to have a positive and significant effect on the issuance of sukuk. Political stability is found to have a negative effect on the development of sukuk, but not significant. Changes in the growth have a negative and significant influence on the issuance of sukuk.Implication - The results provide a recommendation that in addition to maintaining the current Central Government Financial Statement opinion acquisition at the highest level (unqualified), the government needs to maintain the credibility and accountability of State Budget performance which is manifested through macroeconomic variables and other variables that influence the development of government Sharia securities.Originality - This study provides a new perspective on the influence of audit opinions and various economic factors on the issuance of sukuk in Indonesia, using a comprehensive data set covering the period from 2008 to 2022 and employing the Ordinary Least Squares (OLS) technique for analysis.
Drugs In Quranic Perspective: An Overview Usman, Abur Hamdi; Wazir, Rosni; Rosman, Syamim Zakwan; Awang, Abdul Hadi; Sudi, Suriani; Salleh, Norsaleha Mohd
el Harakah: Jurnal Budaya Islam Vol 24, No 1 (2022): EL HARAKAH
Publisher : UIN Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/eh.v24i1.15033

Abstract

Drug is a particular term for a substance harmful to a person’s physical, spiritual (mental and emotional), and behavior when used. As a result of this effect, a person who uses drugs will become dependent on the drug and addicted. In other words, drugs carry a very high risk that can be fatal. However, the dangers of drugs that are contagious in society today are given serious attention by Islam. In this regard, fatwā (a decision officially given by a Mufti or a Shariah State Committee) has already been issued to ban drug use. Thus, the Quran, as the primary reference in Islam, has a vital role in resolving the problem of Muslims related to drugs. Using the qualitative method of the library research, this article shows that there are several verses of the Quran that discuss and provide guidance to the community in dealing with this issue. From the Quran, the word drug is associated with the meaning of the word al-Khamr (alcohol/intoxicant). Hence, the impact of drug abuse has many negative effects on society and this study can be used to supplement the existing literature to build modules, conduct rehabilitation programs or parental counseling by using the Quranic approach Narkoba adalah istilah khusus untuk zat yang berbahaya bagi fisik, ruhani (mental dan emosional), dan perilaku seseorang ketika digunakan. Akibat dari efek ini, seseorang yang menggunakan narkoba akan menjadi kecanduan. Dengan kata lain, narkoba membawa risiko yang sangat tinggi yang bisa berakibat fatal. Namun, bahaya narkoba yang mewabah di masyarakat dewasa ini mendapat perhatian serius oleh Islam. Dalam hal ini, fatwa (keputusan resmi yang diberikan oleh Mufti) telah dikeluarkan untuk melarang penggunaan narkoba. Dengan demikian, al-Qur’an sebagai rujukan utama dalam Islam memiliki peran vital dalam menyelesaikan masalah umat Islam terkait narkoba. Dengan menggunakan metode kualitatif perpustakaan, artikel ini menunjukkan bahwa ada beberapa ayat al-Qur’an yang membahas dan memberikan pedoman kepada masyarakat dalam menangani masalah ini. Dari al-Qur’an, kata narkoba dikaitkan dengan arti kata al-Khamr (alkohol/mabuk). Oleh karena itu, penyalahgunaan narkoba memiliki banyak dampak negatif bagi masyarakat dan penelitian ini dapat digunakan untuk melengkapi literatur yang ada untuk membangun modul, melakukan program rehabilitasi atau konseling orang tua dengan menggunakan pendekatan al-Qur’an
QAWAID TAFSIR : THE APPLICATION OF SYNTAX, MORPHOLOGY, AND RHETORIC BY M. QURAISH SHIHAB (B. 1944) Usman, Abur Hamdi; Abdullah, Mohd Farid Ravi; Azwar, Azwar
Al-Bayan: Jurnal Studi Al-Qur'an dan Tafsir Vol 9 No 1 (2024): Al-Bayan : Jurnal Ilmu Al-Qur'an dan Tafsir
Publisher : Quranic and Tafsir studies Programme at Ushuluddin Faculty

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/al-bayan.v9i1.16266

Abstract

M. Quraish Shihab (Shihab) is one of the great exegetes in the Indonesian archipelago. He is well known for applying Qawā‘id al-Tafsīr in interpreting the Quran. These rules are popular among many exegetes to support their interpretations aligned with the teachings and goals of the Quran. Furthermore, to ensure the interpretations do not deviate from the valid message of the Quran. This paper adopts an analytical approach in Tafsir Al-Mishbah to describe the Syntax, Morphology, and Rhetoric of selected Quranic verses. It shows that Qawā'id al-Tafsīr is an essential tool in Quranic exegesis. Mastering these rules can help interpret certain verses that have similar meanings. This paper also proves that Shihab had adopted Qawā‘id al-Tafsīr that earlier exegetes used.
SIPAKATAU and Inclusive Education: Fostering Social Harmony for Sustainable City Development Abbas, Irwan; Hasim, Rustam; Bauto, Laode Monto; Peribadi, Peribadi; Usman, Abur Hamdi
International Journal of Social Learning (IJSL) Vol. 6 No. 1 (2025): December
Publisher : Indonesian Journal Publisher in cooperation with Indonesian Social Studies Association (APRIPSI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/ijsl.v6i1.463

Abstract

This article examines the intersection of SIPAKATAU a Bugis-Makassar cultural philosophy that emphasizes mutual respect, dignity, and social harmony with inclusive education as a strategy for fostering sustainable urban development in Makassar. The objective of this study is to investigate how local wisdom can be integrated into educational frameworks to promote social cohesion in increasingly diverse urban environments. Employing a qualitative methodology, including document analysis and literature review, this research identifies key SIPAKATAU principles that align with inclusive education values, such as justice, empathy, and collaboration. The findings reveal that incorporating these cultural elements into school curricula and policies strengthens community participation, enhances conflict resolution, and supports marginalized groups. These outcomes contribute significantly to building socially resilient and sustainable cities. The study proposes a theoretical framework for policy adaptation that incorporates local cultural values into inclusive education practices, demonstrating that traditional wisdom can play a vital role in addressing contemporary challenges of urban sustainability.
Formulating Islamic Da‘wah Strategies for Generation Z in Indonesia: a SWOT Analysis Azwar, Azwar; Usman, Abur Hamdi; Ravi Abdullah, Mohd Farid
Al-madinah: Journal of Islamic Civilization Vol. 2 No. 2 (2025): Al-madinah: Journal of Islamic Civilization
Publisher : Pusat Pengkajian dan Pengembangan Islam Jakarta (PPIJ)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70901/5hzczr93

Abstract

This study aims to identify the strengths, weaknesses, opportunities, and threats (SWOT) of Islamic da‘wah targeting Generation Z (Gen-Z) in Indonesia, focusing on the formulation of innovative and adaptive strategies. Employing a qualitative descriptive-analytical method, the research draws on participatory observation and document analysis. The findings show that Islamic da‘wah has significant strengths in adapting to digital platforms such as social media and video-sharing apps, with visually engaging content that resonates with Gen-Z. Community-based approaches also foster emotional engagement with Islamic values. However, weaknesses remain, including limited digital literacy among preachers and the lack of structured, consistent content. Conventional da‘wah models are often too formal, making them less appealing to Gen-Z’s preference for interactive and expressive communication. Opportunities lie in the expansive reach of digital media and Gen-Z’s growing interest in social and global issues. Da‘wah that promotes values like justice, compassion, and social responsibility aligns with Gen-Z’s concerns. Nevertheless, several threats challenge the effectiveness of da‘wah, including the unregulated flow of online information, exposure to misleading or radical content, and the influence of pop culture and hedonism, which can fuel skepticism toward religious symbols. Social polarization further necessitates inclusive and non-dogmatic approaches. The study concludes that effective da‘wah strategies should strengthen digital competencies among da'i, develop structured content, and align messaging with Gen-Z’s digital culture while emphasizing Islam’s universal values. A strategic, contextual approach is essential for ensuring that Islamic da‘wah remains relevant, engaging, and impactful for Gen-Z.
Implementation of the Think Pair Share Model in Increasing Awareness of Diversity in Q.S. Al-Ḥujurāt/49:13 Aziz, Ridwan; Usman, Abur Hamdi
Research Journal on Teacher Professional Development Vol. 3 No. 02 (2025): Vol. 03 No. 02 (2025)
Publisher : FITK UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/rjtpd.v3i02.24761

Abstract

The low level of students' understanding of the values ​​of diversity in Islamic teachings, particularly in Q.S. Al-Hujurāt/49:13, encourages the need for learning strategies that can facilitate conceptual understanding while strengthening social attitudes. This study aims to analyze efforts to improve the understanding of fourth-grade students of Sumurboto Public Elementary School through the implementation of the Think-Pair-Share (TPS) cooperative learning model. This study uses a Classroom Action Research (CAR) approach which is implemented in three cycles, each including the planning, implementation, observation, and reflection stages. The research subjects were 26 students (9 boys and 17 girls). Data collection was carried out through learning outcome tests, participatory observations, and interviews, with qualitative and quantitative descriptive data analysis. The results of the study showed a significant increase in students' understanding: the percentage of learning completion increased from 55% (cycle I), 75% (cycle II), to 90% in cycle III. The average score also increased from 74 on the pre-test to 88 on the post-test. Furthermore, students' social interactions and engagement in discussions increased, indicating that TPS was effective in fostering collaboration and connecting diversity values ​​to real-life contexts. These findings provide an original contribution to the application of cooperative models for teaching Islamic values ​​in elementary schools, while also enriching inclusive and contextual pedagogical practices
INTEGRASI ARTIFICIAL INTELLIGENCE DALAM PENDIDIKAN ISLAM: TREN DAN ARAH PENELITIAN DALAM PERSPEKTIF BIBLIOMETRIK Azwar, Azwar; Usman, Abur Hamdi; Abdullah, Mohd Farid Ravi
Wawasan: Jurnal Kediklatan Balai Diklat Keagamaan Jakarta Vol. 6 No. 2 (2025): WAWASAN: Jurnal Kediklatan Balai Diklat
Publisher : Balai Diklat Keagamaan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53800/n3wtx409

Abstract

This study aims to provide a comprehensive understanding of the development and research direction regarding the integration of Artificial Intelligence (AI) in Islamic education. It focuses on analyzing and mapping publication trends, researcher collaboration, institutional contributions, and dominant and underexplored topics. Using a bibliometric approach, the study draws on data from the Scopus database for the period 2015 to 2025. The findings reveal a significant increase in publication volume in recent years, with Indonesia emerging as the leading contributor, alongside institutions such as Universiti Kebangsaan Malaysia, International Islamic University Malaysia, and UIN Sunan Gunung Djati. Key contributors and the most influential works were identified, with Taufik M.’s article recognized as the most cited. Keyword mapping shows that research in this field centers on themes such as learning, models, approaches, and educational processes, with emerging trends including machine learning and AI-based evaluation. Several low-density topics, such as Islamic perspectives and deep understanding, indicate promising areas for future research. This study offers a valuable contribution to understanding the evolving scholarly landscape at the intersection of intelligent technology and Islamic educational values.   Abstrak Penelitian ini bertujuan untuk memberikan pemahaman komprehensif mengenai perkembangan dan arah riset terkait integrasi Artificial Intelligence (AI) dalam pendidikan Islam, melalui analisis dan pemetaan tren publikasi, kolaborasi peneliti, kontribusi institusi, serta topik-topik yang dominan dan belum banyak dieksplorasi. Penelitian ini dilakukan dengan pendekatan bibliometrik berdasarkan data dari basis data Scopus, mencakup periode tahun 2015 hingga 2025. Hasil penelitian menunjukkan adanya peningkatan signifikan dalam jumlah publikasi selama beberapa tahun terakhir, dengan dominasi kontribusi dari Indonesia serta institusi seperti Universiti Kebangsaan Malaysia, International Islamic University Malaysia, dan UIN Sunan Gunung Djati. Penulis aktif dan karya paling berpengaruh juga diidentifikasi, dengan artikel Taufik M. sebagai publikasi paling banyak dikutip. Pemetaan kata kunci mengungkap bahwa fokus penelitian meliputi aspek-aspek seperti pembelajaran, model, pendekatan, dan proses pendidikan, serta tren baru seperti machine learning dan evaluasi berbasis AI. Beberapa topik dengan kepadatan rendah, seperti perspektif Islam dan pemahaman mendalam, menunjukkan potensi pengembangan riset di masa depan. Studi ini memberikan kontribusi penting dalam memahami dinamika keilmuan di persimpangan antara teknologi cerdas dan nilai-nilai pendidikan Islam.  
A Triple Helix Approach to Prioritizing Key Problems in Zakat Performance: An Analytic Network Process Study from South Sulawesi Azwar, Azwar; Usman, Abur Hamdi; Ravi Abdullah, Mohd Farid
Management of Zakat and Waqf Journal (MAZAWA) Vol. 8 No. 1 (2026): Management of Zakat and Waqf Journal (MAZAWA)
Publisher : Universitas Islam Negeri Sunan Ampel Sunan Ampel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/mzw.2026.8.1.50-82

Abstract

Zakat holds substantial potential as an Islamic social finance instrument for poverty alleviation and inclusive economic development; however, its performance in many regions remains   constrained not only by governance inefficiencies but also by limitations in how zakat management problems are identified and analyzed. Existing studies often rely on partial, single-actor, or linear approaches that fail to capture the complex interdependencies among stakeholders, resulting in less accurate prioritization of key issues. This limitation necessitates a more integrative and multi-actor analytical framework. Grounded in the Triple Helix framework, this study conceptualizes zakat governance as an interactive system involving experts (academia), regulators (government), and practitioners (zakat institutions). The study aims to identify and prioritize key problems affecting zakat performance in South Sulawesi by integrating these multi-actor perspectives within a structured decision-making model. This study employs the Analytic Network Process (ANP) to capture the interdependencies among problem clusters across institutional, community, and government dimensions. The results indicate that institutional problems constitute the most critical constraint to zakat performance, followed by government and community problems. Key institutional bottlenecks include weak governance, inadequate service quality, and low transparency and accountability. At the community level, low public zakat literacy emerges as the dominant barrier, while the absence of integrated data systems and weak local government support represent major governmental constraints. The findings imply that improving zakat performance requires coordinated and sequenced reforms encompassing regulatory coherence, institutional governance strengthening, and community engagement.