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Strategic Implementation of Zakat Education in Madrasahs: A Business Model Canvas Approach Hakim, Miftahur Rahman; Lestari, Azwah Tri; Amanah, Rawdatul; Marjuni, Kamaluddin Nurdin; Dewingga, Zalsa Puja; Juswil, Hafizhan Arhab
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 3 (2024): 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.v6i3.5241

The development of zakat potential in fact does not go hand in hand with education and knowledge about zakat. One of the problems is the absence of zakat education curriculum specifically. This research attempts to examine the strategy of zakat education in madrasah. The focus of this research is using BMC (business model canvas) strategy that can be used in non-profit organizations. The method used is qualitative and the source of data obtained by revealing phenomena in the community as an objective secondary data source in the field. Researchers used data triangulation in the form of interviews, observation and documentation in data collection techniques. The results of this study indicate that there are four elements that are important aspects of zakat education in madrasah, namely customer segments, value propositions, key activities and key resources. So that it takes a joint role to implement zakat education in madrasas better.

Negotiating the meaning of female genital mutilation and cutting: A symbolic interactionist approach among religious university students Hayati, Afita Nur; Wahyuni, Tri; Akhyar, Ramadiva Muhammad; Ahmed, Raya Qahtan; Marjuni, Kamaluddin Nurdin
Islamic Communication Journal Vol. 10 No. 1 (2025)
Publisher : Fakultas Dakwah dan Komunikasi Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/icj.2025.10.1.26282

The meanings attributed to Female Genital Mutilation/Cutting (FGM/C) are shaped through complex negotiations within religious and socio-cultural frameworks, including those observed in Indonesia. Using a combined qualitative and quantitative (mixed methods)-ethnographic and survey approach, data from 109 students of religious tertiary institutions in East Kalimantan on their perspectives on FGM/C practices can be more comprehensively explored. The results of the study, which were analysed using the three principles of symbolic interactionism, showed that 72.5 per cent of religious college student families still practice FGM/C and 53.2 per cent stated that FGM/C practices are beneficial for women. However, they are also willing, if asked, to help socialise FGM/C prevention with a percentage of 54.1 percent. This research contributes to revealing the constitutive communication owned by religious tertiary students with the emergence of negotiations on the meaning of FGM/C practices originating from the family environment and from the environment where they pursue higher education. Prevention efforts will have a greater impact when the Government collaborates with the parties according to their contribution. This research contributes to bridging the gap between the traditional understanding that lives in the cultural and religious values of the family and the critical perspective in the academic environment through an inclusive dialogue space to create zero tolerance for the practice of FGM/C, not only in East Kalimantan but also in Indonesia. ***** Pemaknaan seputar praktik Pemotongan dan Pelukaan Genitalia Perempuan (P2GP) terbentuk melalui negosiasi yang kompleks dalam kerangka keagamaan dan sosio-kultural, termasuk yang terjadi di Indonesia. Dengan menggunakan pendekatan gabungan kualitatif dan kuantitatif (mixed methods), data yang berasal dari 109 mahasiswa perguruan tinggi keagamaan di Kalimantan Timur tentang perspektif mereka terhadap praktik P2GP dapat lebih komprehensif dieksplorasi. Hasil penelitian yang dianalisis menggunakan tiga prinsip interaksionisme simbolik menunjukkan sebanyak 72,5 persen keluarga mahasiswa perguruan tinggi keagamaan masih melakukan praktik P2GP dan 53,2 persen menyatakan bahwa praktik P2GP bermanfaat bagi perempuan. Namun mereka juga bersedia jika diminta untuk membantu sosialisasi pencegahan P2GP dengan prosentase sebesar 54,1 persen. Penelitian ini berkontribusi mengungkap komunikasi konstitutif yang dimiliki oleh mahasiswa perguruan tinggi keagamaan dengan munculnya negosiasi terhadap makna praktik P2GP yang berasal dari lingkungan keluarga dan dari lingkungan tempat mereka menempuh pendidikan tinggi. Upaya pencegahan akan memiliki dampak yang lebih besar ketika Pemerintah berkolaborasi dengan para pihak sesuai dengan kontribusi yang dimiliki. Penelitian ini berkontribusi untuk menjembatani adanya kesenjangan antara pemahaman tradisional yang hidup dalam nilai budaya dan agama keluarga dengan perspektif kritis di lingkungan akademis melalui ruang dialog yang inklusif untuk mewujudkan toleransi nol pada praktik P2GP tidak hanya di Kalimantan Timur tetapi juga di Indonesia.

Analysis Of The Implementation Of Zakat And Infaq/Alms Accounting Based On Psak 109 Concerning Zakat And Infaq/Alms Accounting (Study At Baznas Tanggamus Regency) Hasan, Novanza; Eliza, Any; Suhendar, Suhendar; Nurlaili, Nurlaili; Marjuni, Kamaluddin Nurdin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i1.4979

Zakat is part of the pillars of Islam, namely the third pillar of Islam. Zakat is an obligatory and important act of worship. There are many verses in the Qur'an that explain zakat along with other obligatory acts of worship, namely the shahada, prayer, fasting and pilgrimage for those who are able. 109. This research aims to determine the zakat accounting standards at BAZNAS Tanggamus Regency and to understand their suitability for zakat accounting standards based on the Statement of Financial Accounting Standards (PSAK) No. 109 .This research method is a qualitative research method with a comparative descriptive approach. The data collection method used in this research uses observation, interviews and documentation methods. Meanwhile, data analysis uses comparative descriptive.The results of this research can be concluded that BAZNAS Tanggamus Regency has not implemented PSAK No. 109 Concerning Accounting for Zakat, Infaq/Shadaqah. This can be proven by the non-compliance of the 4 indicators listed in PSAK No. 109, namely recognition, measurement after recognition, presentation and disclosure. This is motivated by the recent educational background of employees and staff who work at BAZNAS Tanggamus Regency. The average educational background of employees and staff is a religious graduate, and the lack of finance staff is the reason why PSAK No. 1 has not been implemented. 109, as well as minimal government supervision and outreach regarding PSAK No. 109 Concerning Zakat, Infaq/Shadaqah Accounting for BAZNAS Tanggamus Regency

Truth Of Scientific Philosophy Perspectives In The Development Of The Islamic Economy In The Age Of Globalization Udin, Ahmad Faqih; Yahya, Muchlis; Marjuni, Kamaluddin Nurdin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 2 (2024): 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.v6i2.5103

The philosophy of philanthropy has a major impact on the development of the Islamic economy in the modern era of globalization. This research method is qualitative library using a narrative approach. As for data collection techniques, it's orientation and exploration. The result of this research is that the truth of truth can be used as a concrete or abstract word. If the subject wants to tell the truth, it means that the proposition is true. Then there are the theories of the truths of philosophy, namely the theory of coherence, performative theory, consensus theory and correspondence theory. The truth has two main roles in the development of the Islamic economy. First, to formulate and conceive a new Islamic economic theory. Second, to test and evaluate the Islamic economy theory empirically.

Strategic Implementation of Zakat Education in Madrasahs: A Business Model Canvas Approach Hakim, Miftahur Rahman; Lestari, Azwah Tri; Amanah, Rawdatul; Marjuni, Kamaluddin Nurdin; Dewingga, Zalsa Puja; Juswil, Hafizhan Arhab
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 3 (2024): 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.v6i3.5241

The development of zakat potential in fact does not go hand in hand with education and knowledge about zakat. One of the problems is the absence of zakat education curriculum specifically. This research attempts to examine the strategy of zakat education in madrasah. The focus of this research is using BMC (business model canvas) strategy that can be used in non-profit organizations. The method used is qualitative and the source of data obtained by revealing phenomena in the community as an objective secondary data source in the field. Researchers used data triangulation in the form of interviews, observation and documentation in data collection techniques. The results of this study indicate that there are four elements that are important aspects of zakat education in madrasah, namely customer segments, value propositions, key activities and key resources. So that it takes a joint role to implement zakat education in madrasas better.

The Urgency of the Halal Industry in Light of Islamic Legal Philosophy Irfan, M. Nurul; Rosyid, Maskur; Marjuni, Kamaluddin Nurdin; Mashilal
Al-Manahij: Jurnal Kajian Hukum Islam Vol. 19 No. 2 (2025)
Publisher : Sharia Faculty of State Islamic University of Prof. K.H. Saifuddin Zuhri, Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mnh.v19i2.14029

The Indonesian government, regulators, and Muslim consumers increasingly recognize the halal industry as an essential sector for economic growth. This study aims to assess the understanding, acceptance, and implementation of halal among educated Muslim youth and analyse the urgency of halal in food, tourism, and banking. The research was conducted at four State Islamic Universities (PTKIN) in Central Java, Indonesia, involving 145 students as respondents. A descriptive quantitative approach was applied using structured questionnaires, analysed with frequency and percentage techniques, and interpreted through Islamic legal philosophy, particularly fiqh and maqāṣid al-sharī‘a. The study finds that the halal of food, tourism, economy, and banking has a strong epistemological basis in Islam; however, a segment of Muslim minority students demonstrates rejection or inconsistent implementation due to differences in interpretation, limited accessibility, and perceptions of government policies. Despite this, there is strong support for halal, with over 91% endorsing government initiatives and 92% acknowledging their contribution to economic growth. Based on these findings, the study recommends standardizing halal concepts across sectors, systematically evaluating program impacts, and continuously educating the public to optimise the implementation of Indonesia’s halal industry policy.

Building Character of Bugis Community in Bone From The Perspective of Quran and Local Wisdom Yusuf, Muhammad; Nahdhiyah, Nahdhiyah; Marjuni, Kamaluddin Nurdin
el Harakah: Jurnal Budaya Islam Vol 24, No 2 (2022): EL HARAKAH
Publisher : UIN Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/eh.v24i2.17047

This study is motivated by two things, namely Indonesia is the country with the largest Muslim population in the world, and the population of Indonesia has a high cultural diversity. This qualitative research applies a content analysis and semantic approach to analyze the texts and documents. Conceptually, proper education can shape character through the inculcation of religious values and local wisdom. At the same time, wise expressions in the Bugis advice are analyzed with a content analysis approach. The results of the analysis show two main points. First, character building starts from the human side. The Qur'an shows that character building must start from the inner dimension of the human being. It is indicated by the word 'anfus' in the Quran. Second, the central values of Bugis' local wisdom align with the universal values of the Quran, namely coaching that touches the inner dimension in the form of ideas, beliefs, and awareness of the importance of these noble values in attitudes and behavior. Penelitian ini dilatarbelakangi oleh dua hal yaitu Indonesia sebagai negara dengan penduduk muslim terbesar di dunia, dan penduduk Indonesia yang memiliki keragaman budaya yang tinggi. Penelitian kualitatif ini menggunakan pendekatan analisis isi dan semantik untuk menganalisis teks dan dokumen. Secara konseptual, pendidikan yang tepat dapat membentuk karakter melalui penanaman nilai-nilai agama dan kearifan lokal. Sementara itu, ungkapan bijak dalam petuah Bugis dianalisis dengan pendekatan analisis isi. Hasil analisis menunjukkan dua poin utama. Pertama, pembentukan karakter dimulai dari sisi kemanusiaan. Al-Qur'an menunjukkan bahwa pembentukan karakter harus dimulai dari dimensi batin manusia. Hal ini ditunjukkan dengan kata 'anfus' dalam Al-Qur'an. Kedua, nilai-nilai sentral kearifan lokal Bugis selaras dengan nilai-nilai universal al-Qur'an, yaitu pembinaan yang menyentuh dimensi batin berupa gagasan, keyakinan, dan kesadaran akan pentingnya nilai-nilai luhur tersebut dalam sikap dan perilaku.

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