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INTERNALIZATION OF ISLAMIC SPIRITUAL CHARACTER EDUCATION VALUES IN THE EMPLOYEES AT PT. BUYA BAROKAH KUDUS Ahmad Najih; Agus Nurhadi; Abdul Ghofur
Edukasi Islami: Jurnal Pendidikan Islam Vol. 11 No. 001 (2022): Edukasi Islami: Jurnal Pendidikan Islam (Special Issue 2022)
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v11i4.3891

Abstract

In the current era of economic development, there is a form of capital rarely discussed in economics world, namely; spiritual capital. This spiritual capital is believed to have a positive influence on people's economy. The purpose of this study is to obtain an in-depth description of the implementation of the concept of Islamic spiritual capital at PT. Buya Barokah Kudus. The approach used is ethnography. This study will describe the work culture, behavior, beliefs and language of communication used by the management of PT. Buya Barokah Kudus in running the AMDK business. The results show that the importance of Islamic spiritual capital is reflected through the discipline of prayer, discipline of time and discipline of rules. Upholding the ethos of working hard, working smart and working consistently and sincerely. This work ethic involves the body, mind and heart. Islamic leadership is basically a belief that prioritizes the attributes of STAFF (Siddiq, Tabligh, Amanah, Fathonah). Motivation in working is directed to worship, seek the pleasure of Allah and become alms in the hereafter so that the goal of working is not only for the world. This makes employees have an Islamic commitment, namely having the confidence to be loyal to the organization and istiqomah (commitment) in working
MODEL PENDIDIKAN ENTREPRENEURSHIP DI PESANTREN API TEGALREJO MAGELANG Ahyadi Ahyadi; Abdul Ghofur; Musthofa Musthofa; Sunjana Sunjana; Zainudin Zainudin
Penamas Vol 34 No 2 (2021): Volume 34, Nomor 2, Juli-Desember 2021
Publisher : Balai Penelitian dan Pengembangan Agama Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31330/penamas.v34i2.503

Abstract

Pesantren have a significant role on national development, especially in the field of religious education. Apart from teaching religion, some Pesantren in Indonesia also provide their students with entrepreneurship education. One of Pesantren that provides entrepreneurship education is Pesantren API Tegalrejo Magelang. This study aims to determine the education model of entrepreneurship in Pesantren. This research is a qualitative type with a literature study approach. The research data analysis is described based on the data findings in a qualitative descriptive manner. The results of the study show that Pesantren API Tegalrejo Magelang has implemented entrepreneurship education. “Pesantren Entrepreneur” (PARTNER) was established since 2010 by KH. M. Yusuf Chudori. PARTNER graduates approximately 250 students of entrepreneurship every year. In the field of education, this Pesantren implement a specific curriculum on entrepreneurship. The models applied in the implementation of “Pesantren Entrepreneur” are observation, mentoring or soft brain wash, and workshop.
The Purposes of Marriage and its Hierarchy according to Al-Ghazālī on the Iḥyā’ Ulūm al-Dīn based on Mubādalah Perspective Heru Susanto; Abdul Ghofur; Abu Rokhmad; Agustina Kumala Dewi Sholihah
Fikri : Jurnal Kajian Agama, Sosial dan Budaya Vol. 9 No. 2 (2024): Fikri : Jurnal Kajian Agama, Sosial dan Budaya
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/jf.v9i2.5132

Abstract

Al-Ghazālī is recognized as a distinguished scholar who adeptly integrates the principles of fiqh ‘Islamic jurisprudence’ with tasawwuf ‘Islamic mysticism’, achieving a balance between naqlī ‘transmitted knowledge’ and 'aqlī ‘rational knowledge’, as articulated in his seminal work, Iḥyā' 'Ulūm al-Dīn. However, his perspectives on women's issues, particularly regarding the purpose of marriage, have been characterized as non-moderate, prompting some scholars to label him a misogynist. This study aims to elucidate and analyze Al-Ghazālī's views on the purpose of marriage and its hierarchical structure through the lens of Mubādalah ‘reciprocity’. This research employs qualitative literature review methodologies supported by a philosophical framework. Primary data are sourced from Al-Ghazālī's works, namely Iḥyā' 'Ulūm al-Dīn and Kasr al-Shahwatain. Secondary data encompass a range of academic books, journal articles, and additional references that substantiate the research findings. The collected data are subjected to descriptive-analytical techniques for thorough review and analysis. The research outcomes indicate the following: First, Al-Ghazālī highlights the hierarchy of marriage purposes grounded in the levels of maqāṣid al-syarī’ah, which consist of ḍarūriyāt ‘necessities’, ḥājiyāt ‘needs’, and taḥsīniyāt ‘desirables’. Second, from the perspective of Mubādalah, Al-Ghazālī's views on the purpose of marriage, as presented in Iḥyā' 'Ulūm al-Dīn, do not align with the principles of Mubādalah and exhibit gender bias. This misalignment is evident in several aspects: (1) At the pre-marriage stage, Al-Ghazālī positions men as the decision-makers in the selection of a spouse, while women are relegated to the status of the chosen objects. (2) There exists an incongruity between the hierarchy of marriage goals from Al-Ghazālī's perspective and the principles of Mubādalah. (3) Al-Ghazālī delineates the husband-wife relationship within a superior-inferior framework. (4) He emphasizes the roles of women primarily within domestic spheres. Al-Ghazālī's views are undoubtedly shaped by the socio-historical context of his era, as well as his identity as a şūfi. This research aspires to contribute to the discourse surrounding the evolution of Islamic family law legislation, advocating for the recognition and safeguarding of women’s rights and roles in a more equitable manner.
Implementation of Islamic Education Principles in The Modern Madrasa Curriculum: A Study of Ta'lim Al-Muta'allim Suherman Suherman; Abdul Ghofur; Raharjo Raharjo; Muhamad Priyatna; Isrofil Mirajul Arsyadi
IJORER : International Journal of Recent Educational Research Vol. 6 No. 2 (2025): March
Publisher : Faculty of Teacher Training and Education Muhammadiyah University of Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46245/ijorer.v6i2.790

Abstract

Objective: This study examines the implementation of Islamic education principles from the book Ta'lim al-Muta'allim by Burhanuddin al-Zarnuji in the learning process at madrasas. These principles emphasize the importance of adab (etiquette), sincere intentions, and ethics in education, which remain relevant to modern educational contexts. Method: Using a qualitative approach with a case study methodology and literature review, this research combines in-depth interviews, observations, and document analysis to explore how these principles are applied in Madrasah Al Ishlah. Results: The findings reveal that key principles such as right intention, respect for teachers, diligence, and knowledge practice have been successfully integrated into the learning environment at Madrasah Al Ishlah. These principles have significantly contributed to developing students' character, including discipline, responsibility, and noble morals. However, challenges persist in balancing moral education with the academic demands of the curriculum. Novelty: This study highlights the relevance of Ta'lim al-Muta'allim in contemporary Islamic education, demonstrating that its principles not only enhance the quality of religious education but also offer a robust model for character education in madrasas, bridging the gap between academic achievements and moral development.
ANALISIS PENGELOLAAN KEUANGAN DAERAH DI KABUPATEN SAMBAS Yuman Firmansyah; Zainal Amaluddin; Abdul Ghofur; Raharjo Raharjo
RIBHUNA : Jurnal Keuangan dan Perbankan Syariah Vol. 4 No. 2 (2025): July 2025
Publisher : Islamic Banking Department, Faculty of Islamic Economics and Business, Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69552/ribhuna.v4i2.3384

Abstract

This study aims to identify and analyze regional financial management in Sambas Regency for 5 years from 2017 to 2021. The main focus of this study is to evaluate the effectiveness of regional government financial performance through financial ratio analysis, analysis of the realization of regional revenue and expenditure budgets (APBD). The method used in this study is a qualitative descriptive approach with regional financial management analysis techniques in Sambas Regency. Based on the descriptive qualitative approach, several main findings were found such as low human resource capacity, weak internal control systems, and inaccuracy in budget planning. The results of this study indicate that the liquidity ratio consisting of an average current ratio of 0.82 means that every Rp. 1, - current debt is guaranteed by Rp. 0.82, - current assets, an average cash ratio of 0.35 means that every Rp. 1, - current assets of Rp. 0.35 are cash and cash equivalents; cash to current liabilities average of 0.29 means the ability of the Regional Government to pay immediately every Rp.1- current debt using cash and equivalents of Rp.0.29,- average quick ratio of 0.60 means that the ability of the Regional Government to meet short-term obligations for every Rp.1,- using cash, cash equivalents and receivables. Of Rp.0.60, the average cash flow ratio of 2.31 means the ability of a Regional Government's operating cash flow to pay every Rp.1,- current debt owned using operating cash of Rp.2.31,-; the leverage ratio measured is the short-term debt to long-term debt ratio of 1.00. Based on the research presentation above, the researcher recommends the need to improve the competence of regional financial management apparatus through continuous training, strengthening digital-based financial management information systems and optimizing the role of the regional inspectorate as an internal supervisory institution. It is hoped that there will be improvements by the Regional Government in the coming year to ensure that the Debt Service Coverage Ratio (DSCR) remains at the minimum limit outlined by the Central Government because if loans continue to increase, there is concern that the Sambas Regency Regional Government will not be able to meet mandatory expenditure as regulated in PP 30/2011 concerning regional loans in Article 15 paragraph (1) letter b. Keywords : Analysis, Regional Financial Management, Sambas Regency Government.
Leveraging Brand Innovativeness to Build Trend-Driven Value and Customer Satisfaction Muhammad Hilmi Labibunnajah; Abdul Ghofur; Ninda Fatmawati
Journal of Digital Marketing and Halal Industry Vol. 8 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jdmhi.2026.8.1.31539

Abstract

This study addresses inconsistencies in prior research regarding the effects of fashion consciousness and brand innovativeness on customer satisfaction, particularly due to the lack of a clear underlying mechanism. The rapid proliferation of social media has intensified trend sensitivity among fashion consumers, making trend-based value increasingly important. Drawing on Consumer Value Theory and the expectation-confirmation model, this study examines perceived value on trendiness (PVT) as a mediating mechanism linking brand innovativeness (BI), fashion consciousness (FC), and customer satisfaction (CS) in the Indonesian sneaker market. Using an explanatory research design to examine causal relationships, data were collected from 150 respondents through purposive sampling and analyzed using covariance-based structural equation modeling (CB-SEM) with AMOS. The results show that brand innovativeness has a significant positive effect on PVT (β = 0.613, p < 0.001), and PVT significantly influences customer satisfaction (β = 0.575, p < 0.001). However, fashion consciousness does not significantly affect PVT (β = 0.123, p = 0.239). Mediation analysis indicates that PVT significantly mediates the relationship between BI and customer satisfaction (Sobel = 3.394, p < 0.001), but not the relationship between FC and customer satisfaction. This study contributes to the literature by extending perceived value theory through the introduction of trendiness as a value dimension that mediates the relationship between brand innovativeness and customer satisfaction.
Silent Resistance in AI-Driven Marketing: A Qualitative Study of Perceived Manipulation Muhammad Hilmi Labibunnajah; Ninda Fatmawati; Abdul Ghofur
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 33 No 1 (2026): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jp.2026.33.1.20101

Abstract

This study aims to explore how consumers perceive perceived manipulation in AI-driven marketing and how such perceptions lead to the emergence of silent resistance. This study employs a qualitative research approach to capture in-depth consumer perceptions and experiences in the context of AI-driven marketing. Data were collected through in-depth interviews with purposively selected informants and analysed using thematic analysis to identify patterns, categories, and emerging themes. The findings reveal that while AI-driven personalisation initially enhances consumer convenience, excessive intensity and accuracy of content exposure lead to discomfort and suspicion. Consumers begin to perceive marketing practices as manipulative when they feel their autonomy in decision-making is being subtly influenced. As a response, consumers engage in silent resistance behaviours such as ignoring content, reducing engagement, and gradually avoiding brands or platforms without expressing explicit complaints. This study contributes to the literature by highlighting the role of perceived manipulation as a psychological mechanism that links AI-driven marketing to implicit consumer resistance. Practically, it suggests that companies should balance personalisation with transparency and ethical considerations to avoid triggering negative consumer perceptions and disengagement. This research offers a novel perspective by uncovering silent resistance as an implicit and underexplored consumer response to perceived manipulation in AI-driven marketing through a qualitative approach.
Deconstruction of basic accounting principles through the values of sufism in the Syarah Ḥikam by Sheikh Aḥmad Zarrūq Raden Arfan Rifqiawan; Abdul Ghofur; Ali Murtadho; Ratno Agriyanto; Warno Warno
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.2024.6.2.22984

Abstract

Purpose - The purpose of this study is to deconstruct the basic principles of accounting, which are often viewed as overly materialistic, by integrating seven Sufi values from the Syarah Ḥikam by Sheikh Aḥmad Zarrūq. This research seeks to create a more balanced accounting paradigm integrating financial gains with moral, social, and spiritual responsibilities.Method - This research utilizes a literature review method with a Derridean deconstruction approach, combining the text of Syarah Ḥikam with accounting literature. The deconstruction process involves identifying the material-spiritual binary to explore the integration of Sufi values into accounting principles.Result - The study's results show that integrating Sufi values strengthens the moral and justice aspects of accounting. This creates a more holistic approach that balances financial profit with spiritual and social responsibilities.Implication - This research has implications for the development of a more ethical and sustainable accounting system that balances material gain with moral and spiritual responsibilities relevant to both business and social practices.Originality - This study is unique in its use of classical Sufi texts to deconstruct the basic accounting principles. This novel approach in modern accounting studies has yet to be widely explored. By integrating spiritual values into accounting, this approach is expected to complement and enrich the current accounting perspectives, aiming not merely for fairness but for truth, fostering a better balance between material aspects and moral, social, and spiritual responsibilities.
Forensic accounting and Islamic behavioural insight on fund misuse in 1:87 diecast hobby Fuad Yanuar Akhmad Rifai; Anis Chariri; Abdul Ghofur
Journal of Islamic Accounting and Finance Research Vol. 7 No. 1 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.1.25425

Abstract

Purpose - This study aims to explore the potential for fund misappropriation within the 1:87 diecast collector community using a forensic accounting approach integrated with Islamic behavioural accounting principles. Method - Employing a qualitative case study method, data were collected through in-depth interviews and documentation involving active collectors. Result - The study reveals patterns of non-transparent spending, manipulation of personal financial records, and rationalisation of consumptive behaviours that conflict with Sharia principles such as sidq (truthfulness) and amanah (trustworthiness). Implication - The integration of forensic accounting with Islamic behavioural values offers a corrective approach to personal financial management based on Sharia ethics. Originality - This research is among the first to address hobby-related consumption behaviour through the combined lens of forensic accounting and Islamic financial ethics.
Analisis Maṣlaḥah terhadap Surat Edaran Zakat Fitrah dan Fidyah Tahun 2025: Studi Kasus di Kabupaten Sambas Wiwin Andini; Raharjo Raharjo; Abdul Ghofur
Al-Muamalat Jurnal Hukum dan Ekonomi Syariah Vol 11 No 1 (2026): Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v11i1.12481

Abstract

This study aims to analyze the aspect of maslahah and the effectiveness of the policy from the perspective of Islamic law. This research employs a qualitative method with a field research approach and descriptive analytical methodology. Primary data are derived from the related circular letter, while secondary data are obtained from relevant scientific literature. Data analysis is conducted through data reduction, data display, and conclusion drawing, with validity ensured through source triangulation. The findings indicate that, conceptually, the policy aligns with the principle of maslahah, particularly in enhancing the welfare of mustahik and reflecting prudence in religious practice. However, in practice, its effectiveness remains suboptimal due to limited socialization, differences in understanding, and variations in community compliance, thus requiring improved policy communication and public education.