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Sharia Compliance through Non-Halal Income: The Influence of the Sharia Supervisory Board, Independent Commissioners, and Institutional Ownership in Indonesian Islamic Commercial Banks (2014–2024) Gurnita, Ligar; Setiawan, Iwan; Hadiani, Fatmi; Arsyah, Teguh Dwi; Qolbi, Satria Kharimul
Journal of Applied Islamic Economics and Finance Vol. 6 No. 1 (2025): Journal of Applied Islamic Economics and Finance (Oktober 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i1.6779

Abstract

Sharia compliance is a cornerstone for Islamic Commercial Banks (ICBs), yet minimizing non-halal income as a compliance indicator remains crucial. This study analyzes the influence of Sharia Supervisory Board (SSB) quantity, independent commissioner composition, and institutional ownership on non-halal income in 10 Indonesian ICBs (2014-2024). Employing panel data regression with a Fixed Effect Model (FEM), the results indicate that SSB quantity significantly and positively affects non-halal income, suggesting that increased SSB numbers correlate with decreased sharia compliance. Conversely, independent commissioner composition and institutional ownership show no significant influence. These findings bear important implications for strengthening ICBs' sharia governance, particularly in re-evaluating the quantitative role effectiveness of the SSB. This study fills a literature gap by providing empirical evidence on factors affecting non-halal income, while encouraging further research into other sharia governance factors.
The Influence of Islamic Religious Education Implementation through the Sekolah-Ku Program on the Religious Attitudes of Children Diagnosed with Cancer Muhammad Sulaiman; Yulius Tiranda; Noviana Mustapa; Amin Maghfuri; Satria Kharimul Qolbi
Journal of Islamic Education Vol. 10 No. 2 (2025): JIE: (Journal of Islamic Education) July-December
Publisher : Letiges

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35723/jie.v10i2.660

Abstract

This study aims to examine the influence of the implementation and internalisation of Islamic Religious Education (IRE) values in the Sekolah-Ku program on the religious attitudes and spiritual resilience of children diagnosed with cancer. The research assumes that a contextual and empathetic approach to IRE contributes significantly to strengthening positive religious coping strategies and religious behaviour among the children. This quantitative field research involved 24 children as primary respondents, all actively participating in the Sekolah-Ku program during the data collection period. Data were obtained through participatory observation and unstructured interviews with the children, complemented by the Brief RCOPE questionnaire to measure religious coping strategies. Descriptive statistics and simple linear regression were applied to analyse the relationship between IRE implementation and the children's religious attitudes. The findings reveal a predominance of positive religious coping, reflected in children's frequent engagement in prayer, worship, and spiritual reflection to seek strength and comfort. Based on Glock and Stark's religiosity framework, the practice dimension was most prominent, followed by experience, ideological, and consequential dimensions. These results indicate that the IRE implementation in the Sekolah-Ku program effectively fosters the internalisation of religious values, encourages active religious practice, and supports children's spiritual resilience in serious health challenges. The study highlights the importance of adaptive, spiritually humanistic, and context-relevant religious education.
Childfree Lifestyle Among Indonesian Millennials in the Perspective Maqashid Sharia Ainun Nuzul, Dinda Amanda; Qolbi, Satria Kharimul; Nugraha, Muhamad Arif; Mawargi, Ega; Fahmiddin, Umair
Hakamain: Journal of Sharia and Law Studies Vol. 4 No. 1 (2025): January-June 2025
Publisher : Yayasan Lembaga Studi Makwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57255/hakamain.v4i1.1350

Abstract

This study examines the childfree lifestyle among Indonesian millennials from the perspective of maqasid sharia within the framework of Islamic family law, with particular attention to the principle of hifz al-nasl. Existing studies on childfree practices have largely focused on sociological change, demographic trends, and individual rights, while limited attention has been given to normative Islamic legal analysis, especially in relation to maqasid sharia, creating a clear gap in contemporary Islamic legal scholarship. This research aims to analyze millennial Muslim perceptions of the childfree lifestyle and to assess how these perceptions align with or challenge the objectives of Islamic family law. The study employs a qualitative normative-empirical legal research approach, combining in-depth interviews with Indonesian Muslim millennials and normative analysis of classical and contemporary Islamic legal sources on family law and maqasid sharia. Informants were selected purposively to represent diverse levels of religious engagement. The findings indicate that most respondents perceive childfree choices as a form of personal autonomy; however, normative tension emerges when such choices are evaluated against the objective of preserving lineage. Respondents with stronger religious commitment tend to view childfree decisions as conditionally permissible or legally problematic, depending on intention and social responsibility. These results demonstrate that the application of maqasid sharia to contemporary family issues remains interpretatively contested and insufficiently contextualized. This research contributes to Islamic legal studies by reaffirming maqasid sharia as a dynamic analytical framework for addressing emerging family law issues among Muslim millennials in Indonesia.
Peningkatan Kualitas Pendampingan Anak Kanker melalui Integrasi Bimbingan Al-Qur’an bagi Orang Tua, Pembelajaran Adaptif Anak, dan Pelatihan Aplikasi Zahir bagi Staf Keuangan Qolbi, Satria Kharimul; Nurasman, Muhammad Syaiful; Nugraha, Muhamad Arif; Ramadhani, Annas Rahmat; Nuzul, Dinda Amanda Ainun; Gamat, Mutia Taqina; Nadeak, Putry H.
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 8 No 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v8i1.1802

Abstract

Children with cancer face multidimensional challenges encompassing psychological, spiritual, educational, and institutional aspects, requiring an integrated family-centered support approach. This community service program aimed to improve the quality of assistance for children with cancer through the integration of Qur’anic reading guidance and spiritual mentoring for parents, adaptive learning for children, and financial management training using the Zahir application for institutional staff. The program was implemented at the Indonesian Cancer Child Foundation (YKAKI) Bandung Branch from March to September 2025 using a participatory approach. Indicators of success included increased parental engagement in spiritual sessions, sustained learning participation among children, and improved staff competence in digital financial recording and reporting. The results showed that parents experienced emotional catharsis and enhanced spiritual resilience, children maintained learning motivation and continuity through flexible and humanistic instruction, and staff were able to conduct more orderly and accountable transaction recording and basic financial reporting. Overall, this collaborative and integrative model proved effective in addressing the complex needs of children with cancer and their families and demonstrates strong potential for replication in similar institutions with contextual adjustments.
Implementasi Aplikasi Zahir dalam Meningkatkan Transparansi Pengelolaan Keuangan yang Amanah di Yayasan Kasih Anak Kanker Indonesia Bandung Gamat, Mutia Taqina; Nadeak, Putry H.; Ramadhani, Annas Rahmat; Nuzul, Dinda Amanda Ainun; Nugraha, Muhamad Arif; Nurasman, Muhammad Syaiful; Qolbi, Satria Kharimul
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.6836

Abstract

Nonprofit organizations are required to maintain financial transparency and accountability in order to sustain public trust, particularly in managing donation funds. This study examines the implementation of Zahir Accounting in enhancing transparency and trustworthy financial management at the Indonesian Cancer Children’s Foundation (YKAKI) Bandung Branch. The objective of this research is to analyze the role of the application in improving reporting efficiency, orderly record-keeping, and accountability, especially among staff who do not entirely have accounting backgrounds. The study employs a qualitative field approach through observation, in-depth interviews, and documentation, with data validation conducted using triangulation. The findings indicate that Zahir Accounting improves documentation structure, reporting timeliness, and transaction traceability, thereby strengthening managerial oversight and accountability to donors. However, the effectiveness of the system remains dependent on user discipline and strengthened internal control. These findings affirm that accounting digitalization supports administrative transparency as well as the value of amanah in nonprofit financial governance