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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 Peradaban Journal of Religion and Society 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
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 Social Sciences

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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.
Analisis Multi Akad dalam Pembiayaan Hybrid KPR-Inhouse pada Industri Perumahan PT. Karya Cipta Sakinah Perspektif Ekonomi Syariah Qaidul Muttaqin; Ahmad Djalaluddin; Masyhuri
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): 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.v7i3.5959

Abstract

The purpose of this research is to analyze the elements of multiple contracts in the application of the KPR-Inhouse hybrid financing model in the housing industry of PT Karya Cipta Sakinah, Paiton Probolinggo District as well as the obstacles and prospects in its application. The method used is qualitative with the type of field research. Researchers focus on the results of data collection from predetermined informants. The results showed that the hybrid financing system that combines the murabahah contract in the Sharia KPR and the ba'i taqsith contract in the inhouse scheme, is not included in the multi-contract category because each contract stands alone. The main obstacle to its implementation is the low Islamic financial literacy among the public, which limits the understanding and acceptance of this model. However, this system has positive prospects to support Islamic financial inclusion as it can reach community groups that are underserved by formal banks. This system has the potential to be adopted by more housing developers and contribute to the expansion of access to Islamic finance in Indonesia.
Kerangka Teologis Islamic Social Finance untuk Mendukung Sustainable Development Goals (SDGs): Studi atas QS. At-Taubah: 60 dan QS. Al-Baqarah: 267 Zainudin, Muhammad; Nuryadi, Muhammad Ibnu Akbar; Djalaluddin, Ahmad
Peradaban Journal of Religion and Society Vol. 5 No. 1 (2026)
Publisher : Pustaka Peradaban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59001/pjrs.v5i1.739

Abstract

This study aims to formulate a theological-functional framework of Islamic Social Finance (ISF) in supporting the Sustainable Development Goals (SDGs) through a Tafsir Maudu’i (thematic exegesis) approach to Surah At-Taubah: 60 and Surah Al-Baqarah: 267. This qualitative research identifies and synthesizes the normative principles of the Qur'an to bridge the gap between the potential of Islamic philanthropic resources and the financing needs of sustainable development. The key findings indicate that two normative pillars of the Qur'an provide an explicit mandate for this integration. The Distribution Structure Pillar (QS. At-Taubah: 60) transforms Zakat into a productive empowerment instrument that directly supports SDG 1 (No Poverty) and SDG 4 (Quality Education). The Financing Quality Pillar (QS. Al-Baqarah: 267) provides ethical and managerial justification for long-term investment through Waqf and Infaq, directed toward sustainable infrastructure funding, transparent governance, and environmental issues (SDGs 3, 7, 13, 16). Philosophically, this integration demonstrates the alignment of Maqasid Syariah with universal development goals. The study concludes that ISF has significant potential to be a stable, directed, and ethical driving force in achieving the 2030 Sustainable Development Agenda. The institutional transformation of ISF, through the adoption of dual performance indicators (Sharia metrics and SDG impact metrics), is key to ensuring that ZISWAF funds generate measurable social and environmental impacts. Penelitian ini bertujuan merumuskan kerangka teologis-fungsional Islamic Social Finance (ISF) dalam mendukung Sustainable Development Goals (SDGs) melalui pendekatan Tafsir Maudu’i terhadap QS. At-Taubah: 60 dan QS. Al-Baqarah: 267. Penelitian kualitatif ini mengidentifikasi dan mensintesis prinsip-prinsip normatif Al-Qur’an untuk mengatasi kesenjangan antara potensi sumber daya filantropi Islam dan kebutuhan pendanaan pembangunan berkelanjutan. Temuan kunci menunjukkan bahwa dua pilar normatif Al-Qur’an menyediakan mandat eksplisit untuk integrasi ini. Pilar Struktur Distribusi (QS. At-Taubah: 60) mentransformasi Zakat menjadi instrumen pemberdayaan produktif yang secara langsung mendukung target SDG 1 (Tanpa Kemiskinan) dan SDG 4 (Pendidikan). Pilar Kualitas Pendanaan (QS. Al-Baqarah: 267) memberikan justifikasi etis dan manajerial bagi investasi jangka panjang melalui Wakaf dan Infak, yang diarahkan untuk pendanaan infrastruktur berkelanjutan, tata kelola transparan, dan isu lingkungan (SDG 3, 7, 13, 16). Secara filosofis, integrasi ini menunjukkan keselarasan Maqasid Syariah dengan tujuan pembangunan universal. Penelitian menyimpulkan bahwa ISF memiliki potensi besar untuk menjadi kekuatan pendorong yang stabil dan etis dalam mencapai Agenda Pembangunan Berkelanjutan 2030. Transformasi kelembagaan ISF, melalui adopsi indikator kinerja ganda (Syariah dan metrik dampak SDGs), adalah kunci untuk memastikan dana ZISWAF menghasilkan dampak sosial dan lingkungan yang terukur.
An Evaluation of Zakat Distribution Alignment with Maqashid al-Shariah: A Case Study of BAZNAS Malang City Djalaluddin, Ahmad; Hasibuan, Lempang; Hadiri, Yousf Faraj
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 Ahmad Fajri Aji Dedi Mularwaman Ari Kamayanti Asfi Manzilati Aunur Rofiq Aunur Rofiq Ayub Wijayati Sapta Pradana Azizah, Aryanti Nur Benny Afwadzi, Benny Dariri, Fardan Darti Djuharni Dewi Mumpuni Dewi Mumpuni Dyah Febriantina Istiqomah Eko Suprayitno Fachrudin Fiqri Affandy Fadjar Setiyo Anggraeni Hadiri, Yousf Faraj Hasibuan, Lempang Hidayatulloh, Muhammad Haris Ida Ayu Putu Sri Widnyani Januari, Anas Tania Jazuli, Jazuli Kholilah Kholilah Kolilah, Kholilah Lailatul Ulfiyah Lifia Lutfillah, Novrida Maghfuroh, Nuril Laila Masyhuri Meldona 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 Muhammad Zainudin Muhammad, Zaydan Muthohar, Muhammad Amin Nevi Danila Ningrum, Ririn Tri Puspita Nur Asnawi Nuryadi, Muhammad Ibnu Akbar Oria, Ehsanullah Qaidul Muttaqin Rahmi Septiyani Ridwan , Muhtadi Rikza, Abdullah Rizka Amalia Rizki, Kamalia Fitri S Siswanto Saifu din Salim Al Idrus Sismanto Sismanto Siswanto Siti Masriyah Sonhaji *), Ferra Ika Wardani Solechan Sri Andriani Syuhri, Saifuddin Tumirin Umi Sumbulah Virginia Nur Rahmanti Yazid, Azy Athoillah