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All Journal KEADILAN PROGRESIF Proceeding International Conference on Information Technology and Business FIAT JUSTISIA: Jurnal Ilmu Hukum Tadrib: Jurnal Pendidikan Agama Islam Jurnal MD Dauliyah Journal of Islamic and International Affairs BIOMA : Jurnal Biologi Makassar Creative Information Technology Journal JOURNAL OF INFORMATICS AND TELECOMMUNICATION ENGINEERING JURNAL MANAJEMEN al-Afkar, Journal For Islamic Studies JURNAL SERAMBI ILMU Pendas : Jurnah Ilmiah Pendidikan Dasar IQRO: Journal of Islamic Education Jurnal Hukum Respublica YUSTISI WAJAH HUKUM JURNAL CEMERLANG: Pengabdian pada Masyarakat SOL JUSTICIA Qiro'ah: Jurnal Pendidikan Agama Islam Jurnal Keperawatan Suaka Insan JURNAL EKOBIS DEWANTARA TECHNOBIZ : International Journal of Business Jurnal Politikom Indonesiana Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Ilmiah Edunomika (JIE) Jurnal Hukum Sasana At-Tauzi: Jurnal Ekonomi Islam Rausyan Fikr : Jurnal Pemikiran dan Pencerahan International Journal Of Science, Technology & Management (IJSTM) Yustisi: Jurnal Hukum dan Hukum Islam Jurnal Ilmiah SIstem Informasi dan Teknik Informatika (JISTI) Tadarus Tarbawy : Jurnal Kajian Islam dan Pendidikan Teaching and Learning Journal of Mandalika (Teacher) Jurnal Visionary : Penelitian Dan Pengembangan Di Bidang Administrasi Pendidikan Jurnal Ilmiah Wahana Pendidikan Meyarsa:Jurnal Ilmu Komunikasi dan Dakwah Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat juremi: jurnal riset ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Proceedings of International Conference on Multidiciplinary Research Perspektif Majalah Ilmiah Tabuah: Ta`limat, Budaya, Agama dan Humaniora Khazanah: Jurnal Sejarah dan Kebudayaan Islam Journal of Asian Social Sciences Research Jurnal Gagasan Hukum Jurnal Ilmiah Sistem Informasi dan Teknik Informatika (JISTI) Prospect: Jurnal Pemberdayaan Masyarakat Journal Transformation of Mandalika Journal of Islamic History Journal of Innovation Research and Knowledge Jurnal Pengabdian Mandiri Al-Isnad: Journal of Islamic Civilization History and Humanities Prosiding Seminar Nasional Universitas Serambi Mekkah Jurnal Hukum, Politik dan Ilmu Sosial (JHPIS) Abdimas Indonesian Journal Syarah: Jurnal Hukum Islam dan Ekonomi Journal of Innovation and Research in Primary Education Jurnal Manajemen, Organisasi, Dan Bisnis Jurnal Hukum Prioris El-Maqra' : Tafsir, Hadis dan Teologi Populer: Jurnal Penelitian Mahasiswa Al Naqdu: Jurnal Kajian Keislaman Oryza: Jurnal Agribisnis dan Pertanian Berkelanjutan Jurnal Semiotika-Q: Kajian Ilmu al-Quran dan Tafsir Jurnal Masyarakat Mengabdi Nusantara Al-Muyassar: Journal of Arabic Education Kariman: Jurnal Pendidikan Keislaman Electrician : Jurnal Rekayasa dan Teknologi Elektro Al-Fahmu: Jurnal Ilmu Al-Qur'an dan Tafsir Jurnal Kajian dan Penelitian Umum Jurnal Rekayasa elektrika Jurnal Pendidikan Sosial dan Konseling Jurnal Ilmiah Multidisiplin Nusantara Journal of Electrical Engineering, Energy, and Information Technology Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmiah Mahasiswa Agrokomplek Jurnal Media Akademik (JMA) Siyasyatuna: Jurnal Hukukm Tata Negara Ahwaluna | Jurnal Hukum Keluarga Islam LAWYER: Jurnal Hukum Journal of International Multidisciplinary Research Jurnal Penelitian Pendidikan Indonesia (JPPI) Health Care : Journal of Community Service MERDEKA: Jurnal Ilmiah Multidisiplin JIMAD : Jurnal Ilmiah Mutiara Pendidikan Dinika: Academic Journal of Islamic Studies. Jurnal Al-Mubarak: Jurnal Kajian Al-Qur'an dan Tafsir Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Shād : Jurnal Ilmu Al-Qur'an dan Tafsir Jurnal Indah Sains dan Klinis GRONDWET Journal of Constitutional Law and State Administrative Law International Journal of Management, Business and Social Sciences IECON: International Economics and Business Conference journal of social and economic research Values: Jurnal Kajian Islam Multidisiplin Karuna: Jurnal Pengabdian Masyarakat Multidisiplin Classroom: Journal of Islamic Education Jurnal Serambi Ilmu JIQSI : Jurnal Ilmu Al Qur'an dan Studi Islam Sujud: Jurnal Agama, Sosial dan Budaya INTIFA: Journal of Education and Language Darussalam : Jurnal Ilmiah Islam dan Sosial Makkah: Journal Of Islamic Studies Wasīlah: Journal Of Sharia Sciences Al Naqdu: Jurnal Kajian Keislaman
Lukmanul Hakim
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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Advokasi Kebijakan Publik: Kajian Teoritis dan Praktis tentang Aktor, Tujuan, Langkah, dan Media Tendi Rustandi; Syauqi Midadan Da’iyan Ilallah; Lukmanul Hakim; M Fikry Haikal; M Azmi Rivaldi; M Rafli Putra Panggarbesi; Herdiana, Dian
Jurnal Ilmiah Multidisiplin Nusantara (JIMNU) Vol. 3 No. 1 (2025): JIMNU - MARET
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/jimnu.v3i1.502

Abstract

Kebijakan publik merupakan keputusan strategis pemerintah yang dapat dipengaruhi oleh berbagai aktor melalui proses advokasi. Advokasi kebijakan menjadi sarana penting untuk mendorong perubahan sosial yang adil dan inklusif. Penelitian ini bertujuan mengkaji secara teoritis dan praktis peran aktor, tujuan, langkah, dan media dalam advokasi kebijakan publik. Metode yang digunakan adalah studi pustaka, dengan menganalisis literatur relevan guna memahami dinamika strategi advokasi. Hasil kajian menunjukkan bahwa advokasi adalah tindakan terstruktur untuk memengaruhi kebijakan melalui strategi komunikasi, mobilisasi publik, hingga kerja sama dengan pemangku kepentingan. Keberhasilan advokasi ditentukan oleh kejelasan tujuan, pemanfaatan data, strategi komunikasi efektif, dan kolaborasi antar aktor. Media, baik konvensional maupun digital, memainkan peran penting dalam menyuarakan isu dan membangun dukungan publik. Diskusi menekankan pentingnya pendekatan sistematis, taktis, dan strategis dalam menghadapi kompleksitas sosial dan perkembangan teknologi. Kesimpulannya, integrasi empat elemen utama dalam advokasi menjadi kunci untuk mewujudkan kebijakan publik yang responsif dan demokratis.
Analisis Tafsir Bahr Al-‘Ulum Karya Abu Al-Laits Al-Samarqandi Rahmaifa Nasyah; Nada Ramadhania; Dea Ananda Wilianca; Lukmanul Hakim
Shād : Jurnal Ilmu Al-Qur'an dan Tafsir Vol 3 No 1 (2025): Shād : Jurnal Ilmu Al-Qur'an dan Tafsir, Juni 2025
Publisher : STAI KH. MUHAMMAD ALI SHODIQ TULUNGAGUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66187/shd.v3i1.337

Abstract

This study thoroughly examines seven important components in Tafsir Bahr al-‘Ulum by Abu al-Laits al-Samarqandi, namely the mufassir’s biography, interpretation methods, style, structure, characteristics, sources of reference, and concrete examples of interpretation. This book is one of the classical tafsirs rich in scientific and linguistic approaches. The main objective of this research is to analyze the systematic structure, approach, and characteristics of this tafsir in explaining the verses of the Qur’an. This study employs a qualitative method with a literature review approach, analyzing the primary source, Bahr al-‘Ulum, along with secondary references that discuss the author’s thoughts and interpretations. The findings show that this tafsir uses a tahlili method, meaning it explains the Qur’anic verses systematically and sequentially. Additionally, the tafsir has a scientific style with linguistic, qira’at (Qur’anic recitation), and some philosophical and medical aspects. However, one weakness identified is Abu al-Laits al-Samarqandi’s tendency to cite Isra’iliyyat narrations without strict selection. Nevertheless, Bahr al-‘Ulum remains an important tafsir in the Islamic scholarly tradition because of its deep analysis of verse meanings and its relevance to understanding Islamic law and spiritual values. Keywords : Analysis, Tafsir Bahr al-‘Ulum, Al-Samarqandi
Ibn Khaldūn's Epistemology of Natural Science within his Philosophy of History: A Socio-Economic Analysis Putri, Salsabila Dwi; Imam Rasikh Islami; Julianti, Putri; Lukmanul Hakim
Journal of Islamic History Vol. 5 No. 1 (2025): Journal of Islamic History
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jih.v5i1.1507

Abstract

Abstract Ibn Khaldun, a Muslim who lived in the 14th century and was known as a philosopher and historian, made important contributions to developing social and economic thought, particularly through his famous work, the Muqaddimah. In Ibn Khaldun's view, history is not merely seen as a series of isolated events but as a process influenced by social, economic, and natural factors. One of the main concepts he introduced was 'Natural Science,' which encompasses the study of physical and social factors that influence the development of society. This article explores how Ibn Khaldun viewed the relationship between 'Natural Science' and social and economic development in the context of the philosophy of history. Through an interdisciplinary approach, this concept reveals the idea of the cycle of progress and decline of civilizations influenced by the physical, social, and economic conditions of society. Keywords: Ibn Khaldun, Natural Science, Philosophy of History, Social, Economics Amin, Khairul. 2018. "Badawah & Hadarah: Ibn Khaldun's Concept of Sociology."." Journal of Sociology of Religion 12. doi: http://dx.doi.org/10.14421/. Fathoni, Rifai Shodiq. 2016. "Ibn Khaldun's Philosophy of History." Insight History.Com. Sarah, Yunia. 2020. "Ibn Khaldun's View on the Philosophy of History." UNAND Repository 13. Sriyatno. 2018. History and Social Change: The Intellectual Thought of Ibn Khaldun. edited by A. S. Nugroho. Purwokerto: UM Purwokerto Press. Sujati, Budi. 2018. "CONCEPTION OF THE PHILOSOPHY OF HISTORY AND HISTORICAL THOUGHT ACCORDING TO IBNU KHALDUN." Tamaddun 6. ابن خلدون, عبدالرحمن بن محمد. 2019. مقدمة ابن خلدون. Cairo, Egypt: دار نهضة مصر للنشر, دولي. الأحمد, محمد علي. 2008. "نحو رؤية منهجية مُ وَ اكِ بة في دراسة التاريخ 'ابن خلدون نموذجاً.'" الفكر الإسلامي المعاصر (إسلامية المعرفة سابقا) 13(51):9-38. doi: 10.35632/citj.v13i51.1205. النصافي, سالم جاسر. 2021. "فلسفة التاريخ عند ابن خلدون (ت 808 هـ /1406 م)." مجلة كلية الأدب جامعة بنها. محمد, جواد حسين. 2017. "تأملات في فلسفة ابن خلدون التاريخية." Journal of Al-Qadisiya in Arts and Educational Sciences 17.
Analisis Tingkat Kepuasan Konsumen dengan Pelayanan Kantor Imigrasi Bandar Lampung Denny Ridayansyah; Anuar Sanusi; Lukmanul Hakim
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kepuasan konsumen merupakan hasil evaluasi yang dilakukan setelah membandingkan ekspektasi dan persepsi mereka terhadap kinerja suatu produk atau layanan. Kantor Imigrasi Bandar Lampung adalah instansi pemerintah yang bertugas mengelola serta mengawasi pergerakan warga negara Indonesia (WNI) dan warga negara asing (WNA) yang masuk, keluar, atau berdomisili di Indonesia. Pengaduan terkait layanan di Kantor Imigrasi Bandar Lampung menunjukkan adanya ketidakpuasan, yang mengindikasikan bahwa pelayanan belum optimal. Oleh karena itu, diperlukan perbaikan guna meningkatkan kepuasan pengguna layanan. Penelitian ini bertujuan untuk menganalisis tingkat kepuasan konsumen terhadap pelayanan di Kantor Imigrasi Bandar Lampung. Metode yang digunakan adalah penelitian deskriptif kuantitatif, dengan teknik pengumpulan data melalui survei kuesioner. Teknik non-probability sampling dengan pendekatan accidental sampling digunakan untuk menentukan sampel penelitian, yang terdiri dari 100 responden. Untuk mengukur kepuasan secara keseluruhan, digunakan Customer Satisfaction Index (CSI), yang mempertimbangkan tingkat kepentingan masing-masing atribut kualitas layanan. Hasil perhitungan menunjukkan bahwa nilai CSI yang diperoleh adalah 0,687 atau 68,7%, yang masuk dalam kategori Sangat Puas.Meskipun tingkat kepuasan cukup tinggi, perbaikan tetap diperlukan, terutama dalam aspek efisiensi waktu dan responsivitas petugas. Peningkatan ini bertujuan untuk mempertahankan dan meningkatkan kepuasan konsumen terhadap layanan Kantor Imigrasi Bandar Lampung. Kata Kunci: Kepuasan Konsumen, Evaluasi Layanan, Ekspektasi dan Persepsi, Pelayanan Publik, Pengaduan Pelayanan.
EPISTEMOLOGI TAFSIR MAFATIH AL-GHAYB KARYA FAKHR AL-DIN AL-RAZI : KAJIAN ATAS PENDEKATAN RASIONAL DAN TEOLOGIS Fitri, Nahdatul; Syifa Qalbina Izzah S; Zazkia Fara Dinda R; Lukmanul Hakim
JIQSI : Jurnal Ilmu Al Qur'an dan Studi Islam Vol 3 No 1 (2025): Januari - Juni 2025
Publisher : STIQ Miftahul Huda Rawalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64341/jiqsi.v3i1.32

Abstract

Penelitian ini menganalisis metodologi penafsiran fakhruddini ar-Razi dalam mafatih al-Ghayb, sebuah tafsir Al-Quran yang menggabungkan pendekatan linguistik, teologis, filosofis, dan sufistik. melalui analisis konten kualitatif terhadap sumber primer (kitab tafsir) dan literatur sekunder, studi ini mengungkap integrasi unik ar-Razi antara naql (dalil tekstual) dan 'aql (analisis rasional), terutama dalam penafsiran Q.S Thaha: 5. Sebagai teolog Asy'ari dan ahli fiqih syafi'i, ar-Razi menggunakan ta'wil (interpretasi metaforis) untuk menolak tasybih (antropomorfisme) sekaligus membela akidah sunni dari tantangan mu'tazilah dan filsafat. Ciri khas tafsirnya meliputi analisis kebahasaan yang ketat, sintesis multi disiplin (e.g . astronomi, fiqh ) dan dialektika(jadal) .meski dikritik karena kerumitan, mafatih al-ghayb tetap menjadi rujukan utama berkat keseimbangannya antara tradisi dan rasionalitas, serta relevansinya bagi hermeunetika Al-Quran kontemporer.
The Application of the Reading Aloud Method to Improve Beginning Reading Skills in Lower Grade UPT SDN Panyirapan Puspitasari, Widiya; Ulfiani, Eka; Ahmad Muttaqin; Lukmanul Hakim
Journal of Innovation and Research in Primary Education Vol. 4 No. 3 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jirpe.v4i3.1406

Abstract

Beginning reading skills are an important foundation in the development of student literacy. However, many elementary school students in Indonesia still struggle to master reading skills at the beginning stage. These difficulties can impact students' academic achievements and interest in learning at the next level. This research aims to explore the process of implementing the loud reading method to improve the initial reading skills of second-grade students at UPT SDN Panyirapan. The focus of this research includes the experiences of students and teachers as well as the dynamics of learning in the classroom. The approach used is a qualitative approach with a case study design. The participants in this study consisted of 35 students and teachers who were purposively selected. Data collection techniques include participatory observation, in-depth interviews, and documentation. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The research results show that the application of the read-aloud method has a positive impact on improving students' technical reading skills, such as reading fluency, pronunciation, and intonation. In addition, this method also increases students' active participation in reading activities, fosters learning motivation, and strengthens comprehension of the reading material. Thus, the read-aloud method can serve as an effective alternative learning strategy to address beginning reading issues in elementary schools. These findings are expected to serve as a reference for teachers and education policymakers in designing more engaging and meaningful reading instruction for students.
Optimalisasi Peran MUI Kalimantan Barat dalam Penguatan Moderasi Beragama di Era Disrupsi Digital Lukmanul Hakim; Ahmad Sopyan; Rusdi Sulaiman; Moch. Riza Fahmi
Sujud: Jurnal Agama, Sosial dan Budaya Vol. 1 No. 3 (2025): JUNI-SEPTEMBER 2025
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/q7k6xb63

Abstract

Moderasi beragama menjadi aspek krusial dalam menjaga kerukunan sosial di Kalimantan Barat yang memiliki masyarakat plural dengan berbagai latar belakang etnis dan agama. Di era disrupsi digital, arus informasi yang sangat cepat dan bebas menghadirkan tantangan besar berupa penyebaran konten radikal, hoaks, dan intoleransi yang mengancam harmoni sosial. Penelitian ini bertujuan menganalisis peran strategis Majelis Ulama Indonesia (MUI) Kalimantan Barat dalam meneguhkan moderasi beragama melalui pemanfaatan teknologi digital. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui studi kepustakaan, wawancara mendalam dengan tokoh MUI dan praktisi dakwah digital, serta observasi partisipatif pada kegiatan pelatihan literasi digital. Hasil penelitian menunjukkan bahwa MUI Kalimantan Barat melaksanakan strategi inovatif yang meliputi pelatihan kader muda sebagai mujahid digital, pengembangan konten dakwah multimedia yang kontekstual, serta kolaborasi lintas sektoral dengan pemerintah, ormas, dan komunitas antaragama. Sinergi ini memperkuat ekosistem moderasi beragama yang adaptif dan berdaya jangkau luas di ranah digital. Studi ini menegaskan pentingnya penguatan sumber daya manusia, edukasi literasi digital masyarakat, dan pengembangan konten dakwah yang sesuai kearifan lokal sebagai kunci keberhasilan. Implikasi penelitian ini adalah perlunya kolaborasi berkelanjutan dan peningkatan kapasitas organisasi agar pesan moderasi dapat berdampak luas dalam merawat kerukunan dan menanggulangi radikalisme digital di Kalimantan Barat.  
DAKWAH BIL HIKMAH PERSPEKTIF YUSUF AL -QARADHAWI DALAM RUTINITAS ZIARAH WALISONGO PADA MAJELIS TAKLIM DI DESA KERTASARI Ahmad Irfan Maulana; Lukmanul Hakim; Dedy Susanto
JURNAL MANAJEMEN DAKWAH Vol. 10 No. 2 (2024)
Publisher : UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jmd.2024.102.06

Abstract

The Walisongo pillgrimage is a religious practice that holds significant potential as a contextual and transformative medium for Islamic preaching. This study aims to analyze the implementation of the dakwah bil hikmah concept ftom Yusuf al-Qaradhawi’s perspective within the routine pillgrimage activities conducted by the Majelis Taklim in Kertasari Village. This research employs a qualitative approach using the phenomenological method to explore the meaning and spiritual experiences of the participants. Data were collected through in depth interviews, participatory observation, and documentation and analyzed using thematic analysis. The findings indicate that the pillgrimage serves as an educational and reflective preaching medium. The application of dakwah bil hikmah is reflected in the use of Walisongo’s historical narratives, gentle communication, spiritual dialogues, and the utilization of sacred spaces as non-verbal preaching media. Spiritual reflections during the pillgrimage strengthen both individual spirituality and community social solidarity. The study concludes that culturally based preaching forms an effective, adaptive, and sustainable model of dakwah bil hikmah.
Pendekatan TEACCH dalam Meningkatkan Kemandirian Belajar Anak dengan ASD: Tinjauan Literatur Sistematis Lukmanul Hakim; Muh. Hasani; Muh. Rusli Umaini
JIMAD: Jurnal Ilmiah Mutiara Pendidikan Vol. 3 No. 3 (2025): JIMAD - AGUSTUS
Publisher : PT. Penerbit Tiga Mutiara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61404/jimad.v3i3.420

Abstract

Individuals with Autism Spectrum Disorder (ASD) commonly face challenges in independent learning and mastery of functional skills due to deficits in communication, social interaction, as well as repetitive and restricted behaviors. The Treatment and Education of Autistic and Related Communication Handicapped Children (TEACCH) approach was developed to address the specific educational needs of this population through structured, visually based, and strengths-based learning. Although the effectiveness of TEACCH has been widely reported globally, studies systematically examining its application within the Indonesian educational context remain limited. This study aims to critically evaluate the effectiveness of the TEACCH approach in enhancing independent learning among children with ASD in Indonesia. Using a systematic review method based on the PRISMA protocol, 15 scholarly articles published between 2017 and 2024 were thematically analyzed to identify TEACCH’s contribution to increasing independence in academic contexts and activities of daily living (ADL). The analysis revealed that TEACCH implementation consistently enhances children’s independence, as indicated by significant improvements in academic task completion (with an average score increase of 34–50 points), as well as improvements in ADL skills such as dressing, eating, and maintaining personal hygiene. The success of this approach is determined by the integration of structural elements, such as environmental organization, the use of visual aids, consistent routines, and collaboration between teachers and parents. This study concludes that TEACCH is an adaptive, effective, and relevant approach for implementation within the Indonesian education system. The novelty of this research lies in its contextual focus on TEACCH application in Indonesia, as well as strategic recommendations for its integration into special education (SLB) and inclusive school curricula through systemic educator capacity-building.
Analysis of Zakat and Tax Compliance and its Implications for Indonesia’s Fiscal Policy Fatihah Zakiya Aqmal; Isman; Lukmanul Hakim
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/78s1xh95

Abstract

This study aims to analyze the gap between zakat and tax compliance levels in Indonesia’s fiscal policy context in 2021-2024. Based on the latest data, the tax compliance ratio reached 88% in 2023, while the zakat compliance ratio was only 21.7%, indicating a significant gap between the two public financial instruments that should complement each other in the economic system of a Muslim-majority country. This gap indicates a clash between the ideality of applying Islamic economic principles in fiscal policy and the reality of implementation in society and fiscal institutions. The main problem to be answered is: Is there a significant influence between tax compliance and zakat compliance in Indonesia? How have Islamic economic principles been used as a normative and operational framework in tax policy and zakat management to achieve the goals of social justice and economic sustainability? This research is exploratory and analytical (need to do) with a mixed methods approach. Quantitative data measures the compliance ratio and its correlation, while qualitative data examines policies, institutional systems, and public perceptions through literature studies. This research concludes the root of compliance inequality and provides integrative policy recommendations to optimize the role of zakat in the national fiscal system. The benefit of this research is that it will strengthen Indonesia’s fiscal policy to align with Islamic economic values by increasing the contribution of zakat to equitable and sustainable development.
Co-Authors , Ramon Zamora A.K. Yohanson A.K.Yohanson Abdul Fattah Achlan Fahlevi Royanow Adek Chan Adella Giovana Afriadi, Putra Afrizal Afrizal Agung Muttaqin Agus Ryandi Pratama Ahmad Irfan Maulana ahmad Muhammad al maghrobi Ahmad Muslim Ahmad Sopyan Ahmad Zuhri Akhmad Yusuf Ariffudin Akrilvalerat D W Al Azahari Azahari Al Hasan, Zahra Robbani Al Khanif Albert Efendi Pohan Ali Ibrahim Alif Mustaqim Alqori’ah Mardhatillah Amalia Natasya Ameliya Della Rahmadani Amry Purnama Mauladi Andy Ramadhan Angga Alfiyan Annisa Amalia Annisa Kurnianingsih Anuar Sanusi Appin Purisky Redaputri Aprinisa Aprinisa Arfawati Ibrahim Arina Manasikana Ariyani Ramadhani Arys Hasta Baruna Asep A. Arsyul Munir Asti Hardianti Avry Meilita Navia Azhariah Fatia Aziza Meria B. Siti Mardliyah Baehaqi Bandarsyah, Bandarsyah Bangun Budi Raharjanti Bernaditya, Albertus Hazel Betty Magdalena Bhayu Bomantara Bilqis Adzroo H Bimo Suryo Wicaksono Burhanuddin AG Burhanuddin AG Candra Adi Saputra Catur Fatchu Ukhriyawati Celina Cicilia Margaritha Chairuni AR Christopher Erlangga P CONY SHOLIHAH AYU LESTARI Dahlina Nopilawati Dahrul Aman Harahap Damsir Dani Andrian Saputra Danil Muahmud Chainago Dea Ananda Wilianca Dea Fitriyani Dea Intan Putri Dedy Susanto Deni Kurniawan Denny Ridayansyah Desy Afriyanti Devy Purnawanti Dewi Noor Azijah Diah Anggeraini Hasri Dian Miranda Dian Nurcahya Dimas Al Aziz Celsa Dwi Laksono Dwi Martha Agustina Dwi Ramasari ecep nurjamal Ega Putri Handayani Elya Silvia Eni Afrianti Erasiah Erdi Surya Erlina Desi Purwanti Ervina Uswatun K Eti Kamala Sari Euphrasia Susy Suhendra Evi Priyanti F. Trias Pontia W Faedurrohman Faedurrohman Faedurrohman Faisal Faisal faradika Fathur Rachman Nufaily Fatihah Zakiya Aqmal Fatmah Taufik Hidayat Febriantin, S.IP., M.IPol., Kariena Firmansyah, Viki Fitri Imansyah Fitri, Nahdatul Fitriyah Fitriyah Fitriyantari Friska Putri Avianti Gindha Ansori Wayka Gun Gun Gumilar Hafidz Muslih Haidir Subing Halipah Haini Hana Gardenia Mahbubah Handoyo W.N Harahap, Mardian Idris Hasan, Nur Fitrianingsih Hendri Dunan Heni Pujiastuti Herdiana, Dian Herman Herman Herni Widiyah Nasrul Herri Setiawan Jasril hifni001, hifnifajriani Huda, Zulmiftah I Gusti Lanang Parta Tanaya Ida Ayu Yadnya Sari Dewi Utami Pidada Ilham Jodi Renovsi Imam Rasikh Islami Imro’atul Mardiyah Indra Aditya Indra Nirwan Fauzi Inka Farjela Irfan Purwanto Irhamni, Muhammad Ricza Irman Irmayanti Irmayanti Irsyadunnas Ismail Marzuki Isman Iwan Rachmad Soetijono Izzatusholekha Izzatusholekha Izzatusholekha Jailani Jailani Jalaludin, Yudhi Setiawan Jani Arni Jon Presly Tobing Joni Saputra Julianti, Putri Kelvin Ardy Irawan Kelvin Mulyana Zulianto Khairudin Khairunnisak Khairunnisak Khalilurrahman Komarudin, Ahmad Kun Sri Harto Kustiawan Adinata Latif Supriadi Liawati Liawati Linda Novari Santi Lisna Sandora Litra Wimpi U Rohman Lomersan Hutasoit Luluk Atul Fitriyah Lusty Rahmatina M Azmi Rivaldi M Fikry Haikal M Rafli Putra Panggarbesi M. Afriansyah M. Faqih M. Iqbal Gelar Budiman M. Quzwini Malika Risq Mara Irpan Pane Marlissa Oktaviani Maskur Masnun Tahir Maspuroh Massriyati Maulidani Ulfah Mikhratunnisa, Mikhratunnisa Mitha Pebria Haerunnisa Moch. Riza Fahmi Mochamad Reza Adiyanto Mohamad Sholahuddin Mohamad Tabri Mu'alimin Muh. Hasani Muh. Rusli Umaini Muhamad Rifaldi Muhamad Siddik Muhamat Ilza Amanda Muhammad Ali Siregar Muhammad Chairil Ibnu Saleh Muhammad Hapis Harahap Muhammad Harfi Muhammad Iqbal Yuriza Muhammad Said Muhammad Yasir Muharrahmi Mujiono Naberi Oktaria Nada Ramadhania Naila Putri Maulana Nanda Hari Kusuma Nanda Riswanda Pohan Nazli Ismail Nenden Hayati Nimas Ayu Sholehah Nova Safitri Novianri Nur Anisah Hasibuan Nuramaliyah, Nuramaliyah Nurdini Ferianti nurjamal, ecep Nursalim Okta Ainita Oktavianti Oktavianti Oryza Safitri Paqrul Rizki Paras Faturohim Parizal Parizal Pohan , Nanda Riswanda Puji Rahayu Puspitasari, Widiya Putri Nurul Lesmana Putri Wahdah Hija Fajriah Putri, Salsabila Dwi Rahmaifa Nasyah Rahmawati Rahmawati Raja Raihan Aditama Ramon Zamora Ravika Permata Hati Rendy Pradana Retno Eka Sulistin Reza Hilmy Luayyin Ria Muazizah Ridho Saputra Rikhsan Kurniatuhadi, Rikhsan Rini Maharini Risti Dwi Ramasasi Riyadini Riyan Utami Riyanto, Dwi Agus Rizkia Syafia Qalbi Rizky Dwi Lestari Rodhi Agung Saputra Rofiq Hidayat RR. Ella Evrita Hestiandari Ruka Yulia Rusdi Sulaiman Ryan Ramadhan Saidul Amin Salman Al Farisi Sarjani Satria Heriswana Y Setiyo, Setiyo SEVINA ATMALA SARI Shalsa Aulia Setiawan Shariyani Shariyani Shifa Awiah Shoqibatul Islamia Silva Khayrani Siska Perdina Siska Wahyu Anita Sitanggang, Cokro Malik Siti Aisyah Siti Hanna Hanifah Siti Khoiriah Hasibuan Siti Nur Syamsiah Soewito Soewito Sopyan Resmana Adiarsa Sri Andika Sri Langgeng Ratnasari Sri Mulyati Stevanus Wahyudianto Prabowo Supriadi Supriadi Suprianto Suprianto Supriyadi Supriyadi Suratno Suratno SYAFRIL BAGAS KURNIAWAN Syauqi Midadan Da’iyan Ilallah Syifa Qalbina Izzah S Synthia Tarsono Tasya Permata Listi Tendi Rustandi tengku Mia Rahmiati Teuku Makmur Tibrani Tibrani Tibrani Tika Zulhiani Tuti Damayanti Tyar Muhamad Khadafi ULFIANI, EKA Ulya Qonita uswatun jamhari Vera Wati Vivi Eulis Diana Wahyu Ana Pria Wan Repli Wardatul Aini Wendy Hermawan Winda Rika Lestari Yandri Agusta Putra Yosua Theo Herlia Yulan permata sari Yuliansisti Yulida Fauziyah Yulniza Yunita Faujiyah Zahid, Azka Zainuddin Zainuddin Zazkia Fara Dinda R Zidan Ananda Rio V