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All Journal Al Maal: Journal of Islamic Economics and Banking Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam International Journal of Emerging Issues in Islamic Studies Senarai: Journal of Islamic Heritage and Civilization
Andi Fika Widuri
Universitas Islam Bandung
Religion Humanities Economics, Econometrics & Finance Social Sciences

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Analisis Komparatif Pemikiran Imam Al-Ghazali Tentang Konsep Teori Produksi Andi Fika Widuri; Udin Saripudin
Al Maal: Journal of Islamic Economics and Banking Vol 3, No 2 (2022)
Publisher : Prodi Perbankan Syariah FAI UMT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/almaal.v3i2.5237

Abstract

Today, production problems are complex. The majority of production activities lead to unmoral judgment. This condition is dominated by the thinking of a capitalist and socialist economic system. The focus of the production theory of Muslim thinkers studied is Al-Ghazali, but it is juxtaposed with the perspectives of other Muslim thinkers, namely Ibn Khaldun, Muhammad Baqir Al-Sadr and Muhammad Abdul Mannan in order to complete and provide solutions to current production problems. This research is library research. using a sociological-historical approach. The method of data collection in this study used the documentation method. Then analyzed using comparative descriptive analysis. The results showed that al-Ghazali's perspective with other Muslim thinkers had two tendencies, namely similarities and differences. From the equation side, it consists of the definition of production; production purposes; the view of production in Islam; factor; and cooperation in production. Meanwhile, in terms of differences, there are 2 aspects, namely competition in production and levels in production  
From Sin To Innovation: Ethical And Legal Reflections On Human Weakness In Islamic Perspective Ekawati; Andi Fika Widuri
Senarai: Journal of Islamic Heritage and Civilization Vol. 2 No. 1 (2025): Islamic Heritage and Civilization
Publisher : Tunas Harapan Ummat Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66236/senarai.2025.2.1.58-76

Abstract

Human imperfection has long been acknowledged in Islamic moral philosophy, yet its constructive potential in shaping legal-ethical innovation remains critically underexplored. This transformative process arises from the self-reflective nature of weakness itself, as the awareness of limitation compels intellectual introspection and moral creativity. Previous studies often treat moral deviation, conceptualized as ma‘ṣiyah (sin), solely as a theological failure rather than a generative moral energy. This study aims to reconceptualize human weakness not as a liability but as a catalyst for ethical and juridical creativity within the Islamic civilizational framework. This paper does not romanticize sin, but situates it within a theological framework of repentance and ethical renewal under divine guidance. Using a qualitative and integrative methodology that combines hermeneutic analysis of classical fiqh and akhlaq manuscripts with normative reflection on contemporary digital ethics, this research develops a multidimensional model bridging theology, ethics, and law, an analytical configuration rarely attempted in previous Islamic scholarship. The findings reveal a transformative dialectic: when moral failure is internalized through repentance (tawbah): when moral failure is internalized through repentance (tawbah) and an ethical form of critical reflection (ijtihād al-nafs), it produces renewed ethical consciousness and legal adaptability (tajdīd) responsive to social transformation. As articulated by al-Ghazālī in Kitāb al-Tawbah, repentance transforms error into a moral awakening that sustains intellectual and civilizational renewal. This paper contributes a new conceptual articulation of how Islamic ethical and legal systems transform human fallibility into a driver of intellectual vitality, digital ethics, and civilizational resilience, offering an alternative epistemological foundation for understanding innovation within Islamic heritage. In doing so, this study offers a dynamic and constructive re-evaluation of human weakness in the context of contemporary digital ethics.
Integrating Artificial Intelligence in Productive Waqf Management to Support the Sustainable Development Goals (SDGs) Andi Fika Widuri
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol. 19 No. 1 (2026): AL-AWQAF : Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

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Abstract

This paper explores the integration of Artificial Intelligence (AI) in productive waqf management as a strategy to enhance transparency, efficiency, and social impact in alignment with the Sustainable Development Goals (SDGs). Despite waqf’s vital role in Islamic social finance, many institutions continue to rely on manual systems, resulting in inconsistent reporting, inefficient asset use, and limited impact measurement. These challenges often arise not from religious constraints, but from human capacity gaps and institutional hesitation to embrace innovation. As a result, waqf struggles to address pressing social issues such as poverty, inequality, and access to education. As waqf evolves from a traditional charitable model into a strategic development tool, digital transformation particularly through AI opens new possibilities for data-driven decision-making and real-time monitoring. This study employs a qualitative-comparative approach based on desk research to develop a conceptual framework for integrating AI into key components of waqf management: asset allocation, beneficiary targeting, impact evaluation, and financial reporting.The paper also reflects on the varying digital readiness among Indonesian regions and explores the potential for piloting AI-assisted waqf in areas with strong wakaf assets but weak management structures. Comparative insights from countries such as Malaysia and the UAE are included to contextualize best practices and feasibility. While the study does not explore AI technicalities in depth, it highlights key opportunities and non-technical challenges such as digital literacy, institutional capacity, and policy alignment. The paper concludes with recommendations for inclusive and ethical AI adoption to strengthen SDG-oriented waqf reform by 2030.
An Analysis Of Islamic Banking Accounting Barriers In Samarinda City Andi Fika Widuri; Nandang Ihwanudin; Nunung Nurhayati
International Journal of Emerging Issues in Islamic Studies Vol. 2 No. 1 (2022): July 2022
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijeiis.v2i1.959

Abstract

Abstract At the age of 20 years of Islamic banking, it turns out that the existence of LKS cannot be separated from public criticism. Most of them still conclude that the mechanism of Islamic banking is no different from conventional, this condition must be straightened out. This study aims to analyze what are the main factors that hinder the development of Islamic banking accounting in Samarinda City. The research method used is a transcendental phenomenological approach, because the aim of the researcher is to explore the public's view of Islamic banking and Islamic accounting. Then, the informants were practitioners (managers of financial institutions), the standard setting board (DSAS) and academics (students from Mulawarman University). The practitioners chosen by the researchers were representatives from several macro-level Islamic commercial banks and several LKMS such as BPRS and BMT located in Samarinda City, East Kalimantan. From the results of the study, it was found that the stereotype of the public who thinks that Islamic accounting is not substantially different from conventional accounting is true. The fundamental problem that causes deviations from sharia practice from Islamic law is due to the human resource factor. Their lack of understanding and reluctance to understand sharia in a holistic manner makes the practice of sharia seen as the result of duplication of conventional accounting. Key Word: Islamic Banking, Islamic Banking Accounting, Inhibiting Factors of Islamic Accounting
Co-Authors Ekawati Nandang Ihwanudin Nunung Nurhayati Udin Saripudin