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All Journal IQTISHODUNA Jurnal Akuntansi Multiparadigma Dinar: Jurnal Ekonomi dan Keuangan Islam AKRUAL: Jurnal Akuntansi Islamic Economics Quotient ILTIZAM Journal of Sharia Economic Research Al-Banjari : Jurnal Ilmiah Ilmu-Ilmu Keislaman Khazanah: Jurnal Studi Islam dan Humaniora Iqtishoduna: Jurnal Ekonomi Islam Amwaluna Jurnal Ekonomi dan Keuangan Syariah IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi TADBIR: Jurnal Manajemen Dakwah FDIK IAIN Padangsidimpuan Journal of Sharia Economics An-Nisbah : Jurnal Perbankan Syariah Shafin: Sharia Finance and Accounting Journal Share: Jurnal Ekonomi dan Keuangan Islam Asian Journal of Community Services (AJCS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Islamic Economics Lariba Maliki Islamic Economics Journal INASJIF Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Studi Multidisipliner: Jurnal Kajian Keislaman At-Tawazun, Jurnal Ekonomi Syariah Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Currency LAN TABUR: JURNAL EKONOMI SYARIAH
Ahmad Djalaluddin
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Dakwah Kontemporer dalam Dunia Kuliner Studi Fenomenologi di Warung Ayam Geprek Sa'i Kota Malang Muthohar, Muhammad Amin; Sumbulah, Umi; Djalaluddin, Ahmad; Rizki, Kamalia Fitri
Tadbir: Jurnal Manajemen Dakwah FDIK IAIN Padangsidimpuan Vol 7, No 1 (2025): TADBIR: JURNAL MANAJEMEN DAKWAH FDIK IAIN PADANGSIDIMPUAN
Publisher : FDIK IAIN Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tadbir.v7i1.15344

Abstract

This study aims to examine the implementation of dakwah (Islamic preaching) in the culinary business at Warung Ayam Geprek Sa’i in Malang City, which integrates Qur'anic values into daily business operations. The topic was chosen because dakwah is no longer limited to religious institutions or media but can also be applied in the business sector, particularly in the culinary industry, to support both social and spiritual development. This research uses a phenomenological study method, aimed at exploring the subjective experiences of business owners and employees in running an Islam-based business. Data were collected through in-depth interviews with the owner, manager, and employees, as well as observations of routine activities such as the recitation of Surah Al-Waqiah and the weekly charity program held every Friday. The results show that the implementation of dakwah in this business has a positive impact, such as increasing community awareness of the importance of integrating religious values into daily life. In addition, the charity program and recitation of Surah Al-Waqiah foster a closer relationship between employees, customers, and business owners. However, challenges remain, such as fierce market competition and shifting consumer preferences that prioritize taste and price. Overall, this study emphasizes that dakwah can be integrated into the culinary business to create a broader social impact, although continuous efforts are needed to educate the public and balance religious values with market demands
Integrating voluntary religious contributions (nadzar) into interest-free loans (qardh): A case study of BMT Maslahah, East Java, Indonesia Syuhri, Saifuddin; Asnawi, Nur; Djalaluddin, Ahmad
Journal of Islamic Economics Lariba Vol. 11 No. 1 (2025)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol11.iss1.art4

Abstract

IntroductionIslamic microfinance has increasingly recognized the potential of integrating voluntary religious contributions to address operational and financial sustainability challenges. However, empirical research exploring the specific integration of voluntary vows (nadzar) within interest-free lending (qardh) remains limited.ObjectivesThis study aims to empirically examine the operational integration and socio-economic impacts of incorporating nadzar into qardh financing at Baitul Maal Wa Al Tamwil (BMT) Maslahah in East Java, Indonesia.MethodThis research employed a qualitative case study approach, collecting data through structured interviews, participant observations, and document analysis. Data were analyzed using thematic analysis to identify operational practices, borrower perceptions, financial impacts, and socio-economic outcomes.ResultsFindings indicated that integrating nadzar contributions significantly enhanced institutional financial sustainability, borrower accountability, repayment discipline, and overall stakeholder welfare. Borrowers reported increased financial stability and stronger moral obligations, while the institution benefited from improved operational transparency, liquidity, and community trust.ImplicationsThe study demonstrates that voluntary religious contributions effectively address operational sustainability concerns, improve borrower accountability, and positively impact socio-economic outcomes. These findings provide practical guidance for Islamic financial institutions seeking ethical, sustainable financial models.Originality/NoveltyThis research contributes novel empirical insights by validating the practical integration of nadzar within qardh financing, addressing a notable gap in Islamic microfinance literature. It offers a replicable model for enhancing financial sustainability and ethical integrity within Islamic finance.
Integrating Digital Services in Islamic Social Finance: A Service-Dominant Framework Hikam, Muhammad; Siswanto, Siswanto; Djalaluddin, Ahmad
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 14 No. 1 (2025)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v14i1.25886

Abstract

This study develops a conceptual framework for integrating digital services within Islamic Social Finance (ISF), emphasizing a service-oriented approach to address limited strategic guidance for ISF institutions. It investigates how digitalization can enhance service design and implementation by examining ISF's unique characteristics and applying Service-Dominant Logic (SDL). Based on a literature review and qualitative analysis, the research highlights digitalization's potential to expand ISF services, improve stakeholder engagement, and optimize value creation. The proposed framework structures service systems around al-Maqāṣid (primary objectives), tailored to stakeholder needs. It advocates a shift from product-centric to beneficiary-centered service models, fostering engagement and collaboration among stakeholders. This approach aligns with Islamic principles while facilitating sustainable and effective service ecosystems. The study concludes that adopting a beneficiary-centered, digitally-enabled perspective significantly improves ISF service quality and accessibility. This framework provides a foundation for ISF institutions to transition towards more dynamic, innovative, and collaborative service models.======================================================================================================== ABSTRAK - Integrasi Layanan Digital dalam Keuangan Sosial Syariah: Kerangka Kerja berbasis Service-Dominant Logic. Penelitian ini mengembangkan kerangka konseptual dengan mengeksplorasi integrasi layanan digital dalam Keuangan Sosial Syariah (KSS) yang menekankan pada pendekatan berorientasi layanan guna mengatasi keterbatasan panduan strategis bagi institusi KSS. Makalah ini mengkaji bagaimana digitalisasi dapat meningkatkan desain dan implementasi layanan dengan penelaahan karakteristik unik dari KSS dan penerapan Service-Dominant Logic (SDL). Dengan mendasari pada tinjauan literatur dan analisis kualitatif, penelitian ini menyoroti potensi digitalisasi untuk memperluas layanan KSS, meningkatkan keterlibatan pemangku kepentingan, dan mengoptimalkan penciptaan nilai. Kerangka kerja yang diusulkan menunjukkan bagaimana sistem layanan dapat disusun berdasarkan al-Maqasid (tujuan utama), yang disesuaikan dengan kebutuhan pemangku kepentingan. Kerangka ini mendorong pergeseran dari model produk-sentris ke layanan yang berpusat pada penerima manfaat, membina keterlibatan dan kolaborasi antar pemangku kepentingan. Pendekatan ini selaras dengan prinsip-prinsip Islam sekaligus memfasilitasi ekosistem layanan yang berkelanjutan dan efektif. Studi menyimpulkan bahwa adopsi perspektif yang berpusat pada penerima manfaat dan didukung secara digital secara signifikan meningkatkan kualitas dan aksesibilitas layanan KSS. Kerangka kerja ini memberikan landasan bagi institusi KSI untuk bertransisi menuju model layanan yang lebih dinamis, inovatif, dan kolaboratif. 
PENGEMBANGAN EKONOMI BERBASIS SYARIAH DI ERA DIGITAL: ANTARA PELUANG, TANTANGAN, DAN KENDALA Afwadzi, Benny; Djalaluddin, Ahmad
Journal of Sharia Economics Vol. 5 No. 1 (2024): Islamic Finance
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v5i1.3966

Abstract

A Sharia-based economy faces problems that take work. Not only is there minimal public knowledge, which has resulted in the assumption of equality between Sharia economics and conventional economics but there has also been a decline in Sharia economics in Indonesia. Not to mention the era of digitalization, which has completely changed Sharia economic practices; based on this, this article examines the development of Sharia-based economy in the digital era. The study is limited to aspects of opportunities, challenges, and obstacles. This article aims to understand the context of Sharia economics and how development must be implemented. Using a qualitative approach with library research method, the authors find that Sharia economics is an economy based on Islam. It must adopt digitalization today. Regarding several Sharia economic opportunities in the digital era, namely the Indonesian community as the largest Muslim community and product promotion in digitalization, the challenges are human resources and cyber security. At the same time, the obstacles are minimal public awareness and technological limitations. These opportunities, challenges, and obstacles have implications for the development of the Sharia economy, which must rely on digital aspects with all their shortcomings.
Waste Management Based on Maqashid Shari'ah And Circular Economy: Evidence in Blitar Regency Azizah, Aryanti Nur; Djalaluddin, Ahmad; Siswanto, Siswanto
Maliki Islamic Economics Journal Vol 1, No 2 (2021): Maliki Islamic Economics Journal
Publisher : Faculty of Economics UIN Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/miec.v1i2.15818

Abstract

The study of waste management based on maqashid shari'ah and circular economy requires a study to realize wise and Islamic waste management. This research comes with the aim to find out and analyze waste management based on maqashid shari'ah and circular economy in TPST 3R Blitar Regency, namely TPST 3R "Abdi Karya mandiri" and TPST 3R "Punokawan".  This research uses a qualitative approach with this type of case study research because this study examines an event that occurs today, which is related to waste management based on maqashid shari'ah and circular economy. Data excavation methods use observation, interview and documentation methods. In this study it was found that maqashid shari'ah-based waste management in TPST 3R Blitar Regency indirectly meets the five main elements of shari'ah maqashid, namely hifzh al-din, hifzh al-nafs, hifz al 'aql, hifzh hifzh al-nasl, and hifzh al-mal. Then in circular economy-based waste management at TPST 3R Blitar Regency produces sustainable and renewable products that are indirectly in accordance with the circular economy concept. This is because the waste management and processing system in the two TPST 3R has a rotating and interconnected production flow from upstream to downstream.
The Shackles of Rice Farmers' Dependence On The Deadline For The Study Of Islamic Business Ethics Perspectives Jazuli, Jazuli; Djalaluddin, Ahmad; Kamayanti, Ari
Studi Multidisipliner: Jurnal Kajian Keislaman Vol 11, No 2 (2024)
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padngsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/multidisipliner.v11i2.13706

Abstract

This study examines the role of middlemen in the distribution of agricultural products in Curahdami Village, Bondowoso Regency, and explores the application of Islamic business ethics in their practices. The findings of the study suggest that middlemen play an important role in facilitating market access for farmers, although their business practices are often characterized by price injustice and manipulation of product quality. This study uses a qualitative approach, by recommending several measures to improve justice and sustainability in the practice of squatting, including ethical education for farmers and middlemen, the establishment of agrarian cooperatives to strengthen farmers' bargaining power, local regulations to prevent exploitative practices, and the strengthening of social capital through community forums. These measures are expected to create a fairer distribution system and improve the welfare of farmers in the long run.
Paroan Hasil Pertanian Perspektif Akad Muzara’ah Siti Masriyah; Lifia; Ahmad Djalaluddin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i4.1083

Abstract

The aim of this study was to ascertain the agricultural product sharing system from the standpoint of a muzara'ah contract. In order to examine the empirical reality behind reality and facts in depth and in more detail, this research employs a descriptive qualitative approach. This type of research uses research methods that concentrate on actual problems as they existed at the time of the research and was thought to be particularly appropriate for the topic of the title. Qualitative research is research with data that does not use numbers but is descriptive. This study focuses on the role that muzara'ah contracts have in the agricultural product sharing system. The findings of this study suggest that the majority of people who utilize the paraon method in their contracts make them verbally without any written proof and simply rely on trust between the parties. East Dempo Village has two different models for the allocation of crops. Sacks are used as the primary distribution method in the first model. The simulation when the two divisors are allocated as cash.
PHILANTHROPY AMONG EMERGING MIDDLE-CLASS MUSLIMS IN THE INTEGRATED ISLAMIC SCHOOLS NETWORK (JSIT): NEGOTIATING RELIGIOUS COMMODIFICATION AND SOCIAL PIETY Ningrum, Ririn Tri Puspita; Siswanto, Siswanto; Djalaluddin, Ahmad; Huda, Muhammad Muchlish
Khazanah: Jurnal Studi Islam dan Humaniora Vol. 23 No. 1 (2025)
Publisher : UIN Antasari Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/khazanah.v23i1.15888

Abstract

This article examines the reciprocal relationship between the commodification of religion and philanthropic practices at integrated Islamic primary schools within the Integrated Islamic Schools Network (JSIT) in Ponorogo, East Java. Using an ethnographic case study, the research focuses on middle-class Muslim families to understand how religious and philanthropic activities are transformed into commodities. Data were collected through interviews, observations, and documentation involving middle-class Muslims and educators from the tarbiyah community, affiliated with the Prosperous Justice Party (PKS). The study reveals that the rise of the Muslim middle class in Ponorogo, reflecting broader national trends, is shaped by political, cultural, and ideological dynamics. A key finding is the transformation of parental philanthropy into a form of “social piety,” where giving is reframed as both religious devotion and social responsibility. Schools and educators actively cultivate this practice by repackaging Islamic values into attractive commodities that align with middle-class aspirations. The study contributes by showing how philanthropy functions not only as an economic resource but also as a cultural and political instrument in shaping Muslim middle-class identity. It advances debates on the commodification of religion and highlights the socio-political role of philanthropy in contemporary Indonesian Islam.
Tax Morale vs Voluntary Tax Compliance with A Bibliometric Analysis Framework Andriani, Sri; Al Idrus, Salim; Djalaluddin, Ahmad
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n2.p291-306

Abstract

Introduction/ Main Objectives: The objectives of this study is to explain the research progress and technology trends of AD, this study presents a bibliometric analysis. Research Background: The Indonesian government's 2020 revenue target is IDR 2,233.2 trillion, with IDR 1,865.7 trillion (83.54%) coming from taxes. In 2020, Indonesia changed the structure of the State Budget by refocusing and reallocating the budget to handle the spread of Covid-19, reaching IDR 3.37 trillion. Method: This study uses meta-analysis by reviewing and synthesizing various empirical research findings from 1998 to 2021, discussing the influence of determinants on tax compliance and tax evasion. These determinants include audits, tax rates, tax sanctions, services, public trust, personal norms, social norms, and religiosity. Results: The results of this meta-analysis reinforce the social contract theory and the findings of previous studies, which concluded that the level of public service and trust significantly influence tax compliance and tax evasion. Based on data and empirical evidence, this study concludes robustly that when the public is well-served and believes that the tax money paid by taxpayers is being used properly by the government, the public perceives the government as fulfilling the contract between the government and its citizens. Conclusion: The results of this meta-analysis show that in addition to factors influenced or controlled by the government and tax authorities, internal taxpayer factors reflected in the fiscal psychology paradigm in the form of personal norms and religiosity significantly influence taxpayers' decisions to comply or not.
An Evaluation of Zakat Distribution Alignment with Maqashid al-Shariah: A Case Study of BAZNAS Malang City Ahmad Djalaluddin; Lempang Hasibuan; Yousf Faraj Hadiri
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 12, No 1 (2026)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v12i1.9286

Abstract

Purpose:This study aims to evaluate the extent to which zakat distribution implemented by BAZNAS Malang City aligns with the five dimensions of Maqashid al-Shariah: protection of religion (hifz al-din), life (hifz al-nafs), intellect (hifz al-ʿaql), lineage (hifz al-nasl), and wealth (hifz al-mal).Design/Methodology:A quantitative descriptive-evaluative approach was employed using structured questionnaires distributed to 278 zakat recipients (mustahik). The data were analyzed using mean score interpretation based on predetermined Likert-scale interval categories to assess the level of alignment with maqasid principles.Findings:The findings indicate that zakat distribution is generally aligned with the principles of Maqashid al-Shariah. The strongest alignment is observed in the dimensions of wealth and religion, suggesting that zakat programs significantly contribute to both economic empowerment and spiritual development. In contrast, the protection of lineage demonstrates relatively lower alignment, highlighting the need to strengthen family-oriented initiatives and enhance long-term program sustainability.Practical Implications:These findings suggest that zakat institutions can function not only as charitable distributors but also as strategic agents of holistic social welfare development when guided by maqasid-based evaluation frameworks. The study recommends strengthening productive and transformative zakat programs to ensure sustainable empowerment and long-term social impact for mustahik.Originality/Value:This study contributes original value by empirically evaluating zakat distribution using a comprehensive five-dimensional Maqasid al-Shariah framework at the institutional level of BAZNAS Malang City. It measures beneficiary-based outcomes across all maqasid objectives through structured quantitative indicators. The study bridges normative maqasid theory with measurable institutional performance.
Co-Authors Ach Salehoddin Al Ayubi Ahmad Fajri Ahmad Muhtadi Ridwan Aji Dedi Mularwaman Anas Tania Januari Ari Kamayanti Asfi Manzilati Aunur Rofiq Aunur Rofiq Ayub Wijayati Sapta Pradana Azizah, Aryanti Nur Azy Athoillah Yazid Benny Afwadzi, Benny Budiyono Santoso Darti Djuharni Dewi Mumpuni Dewi Mumpuni Dyah Febriantina Istiqomah Eko Suprayitno Fachrudin Fiqri Affandy Fadjar Setiyo Anggraeni Fardan Dariri Hidayatulloh, Muhammad Haris Ida Ayu Putu Sri Widnyani Jazuli, Jazuli Kholilah Kholilah Kolilah, Kholilah Lailatul Ulfiyah Laily Rosyidi Lempang Hasibuan Lifia Lutfillah, Novrida Maghfuroh, Nuril Laila Masyhuri Meldona Misbahul Munir Misbahul Munir Misbahul\ Munir Moch. Bukhori Muslim Moh. Khoirul Anam Muhamad Zainal Abidin Muhammad Anas Muhammad Djakfar Muhammad Hikam Muhammad Hikam, Muhammad Muhammad Majduddin Muhammad Muchlish Huda Muhammad Muchlish Huda, Muhammad Muchlish Muhammad, Zaydan Muthohar, Muhammad Amin Nevi Danila Ningrum, Ririn Tri Puspita Nur Asnawi Oria, Ehsanullah Qaidul Muttaqin Rahmi Septiyani Rikza, Abdullah Ririn Tri Puspita Ningrum Rizka Amalia Rizki, Kamalia Fitri S Siswanto Saifu din Salim Al Idrus Sismanto Sismanto Siswanto Siswanto Siswanto Siti Masriyah Sonhaji *), Ferra Ika Wardani Solechan Sri Andriani Syuhri, Saifuddin Tumirin Umi Sumbulah Virginia Nur Rahmanti Yazid, Azy Athoillah Yousf Faraj Hadiri