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All Journal FENOMENA Tasharruf: Journal Economics and Business of Islam FENOMENA: Jurnal Penelitian Cerdika: Jurnal Ilmiah Indonesia Borneo Islamic Finance and Economics Journal (BIFEJ) INASJIF Journal of Innovative and Creativity At-Tawazun, Jurnal Ekonomi Syariah Istidlal: Jurnal Ekonomi dan Hukum Islam Referensi Islamika: Jurnal Studi Islam Khazanah Pendidikan Islam
Moh. Mahrus
Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda
Religion Humanities Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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IMPLEMENTASI MANAJEMEN SYARIAH DAN STRATEGI BISNIS DENGAN SYIRKAH MUDHARABAH DALAM MELAKUKAN EKSPANSI BISNIS PADA ISTANA LAUNDRY DI SAMARINDA Mubarak, Muhammad Sirajul Amin; Tahir, Muhammad; Mahrus, Moh.
At-Tawazun, Jurnal Ekonomi Syariah Vol. 10 No. 02 (2022): December
Publisher : Ekonomi Syariah STAI Sangatta Kutai Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55799/tawazun.v10i02.190

Abstract

The purpose of this research study is to determine the implementation of sharia management with syirkah mudharabah in conducting business expansion at the Laundry Palace in Samarinda and business strategies in expanding business at the Laundry Palace in Samarinda. The research method used is a type of field research (field research). Researchers used a triangulation approach in collecting data. Data collection techniques using interviews / interviews, field observations and documentation. The data analysis model in this study follows the concept given by Miles & Huberman. Miles & Huberman namely data reduction, data presentation, verification or data inference and conclusions. The results of this research are: 1) Implementation of sharia management with syirkah mudharabah in conducting business expansion at the Laundry Palace based on management functions, namely: a) Planning (planning), b) Organizing, c) Actuating, and d) Controlling (controlling). Meanwhile 2) Implementation of business strategies in conducting business expansion at Istana Laundry based on the basic elements of strategic management, namely: a) Environmental observation using SWOT analysis, b) Strategy formulation based on the results of SWOT analysis, c) Implementation of strategies carried out by Istana Laundry from the results of the formulation strategy and d) Evaluation.
Ziyadah Dalam Transaksi S-Paylater di Aplikasi Shopee Perspektif Maqasidus Syari’ah Fathul Qorib; Nawawi Nawawi; Moh. Mahrus
Istidlal: Jurnal Ekonomi dan Hukum Islam Vol. 7 No. 2 (2023)
Publisher : Program Pascasarjana Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/istidlal.v7i2.537

Abstract

S-Paylater is one of Shopee's sought-after features because it allows Shopee users to purchase items whenever desired without immediately burdening their financial condition. Essentially, users buy items on Shopee and pay for them at a later date, often phrased as 'buy now, pay later.' However, in practice, S-Paylater entails certain additional fees or interest ('ziyadah'), causing the prices of items through Paylater to be higher compared to cash purchases. Consequently, the legality of S-Paylater has sparked considerable debate among scholars. This article aims to bridge that debate by examining and assessing each instance of 'ziyadah' in S-Paylater transactions. The research conducted falls within the realm of qualitative field research, utilizing the Maqasid Shariah theory. The research findings indicate three types of 'ziyadah' in S-Paylater transactions: a 1% 'ziyadah' and an approximately 2.95% 'ziyadah,' both of which are considered permissible as they align with Shariah principles such as mutual consent, absence of speculation, and the absence of riba. However, a 5% 'ziyadah' imposed as a late fee is deemed impermissible due to its violation of Shariah principles, specifically riba. Nevertheless, instances of this late fee are rare and avoidable. Therefore, fundamentally, the practice of S-Paylater constitutes a legal and permissible transaction.
Prosesi Pernikahan Adat Lawas Masyarakat Kutai Kartanegara Perspektif Maqashid Syari’ah Muhammad Wahid; Moh. Mahrus; Muhammad Hasan
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.750

Abstract

Pernikahan merupakan salah satu institusi sosial yang memiliki peran penting dalam kehidupan manusia. Dalam Islam, pernikahan tidak hanya dipandang sebagai ikatan antara seorang laki-laki dan perempuan, tetapi juga sebagai ibadah yang bertujuan untuk mencapai kesejahteraan dunia dan akhirat. Penelitian ini bertujuan untuk mengetahui bagaimana prosesi pernikahan adat lawas masyarakat kutai kartanegara perspektif maqashid syari’ah. Penelitian ini adalah penelitian hukum normatif adalah peraturan-peraturan yang berkaitan dengan teori hukum yang menjadi objek penelitian pada prosesi pernikahan adat lawas masyarakat Kutai Sedangkan jenis penelitian ini adalah deskriptif kualitatif, yang mana peneliti akan menggambarkan temuan dilapangan kemudian menganalisis kejadian tersebut. Data yang digunakan dalam penelitian berbentuk kualitatif yaitu data yang berupa kata-kata yang diperoleh dari responden melalui wawancara. Adapun pendekatan penelitian yang digunakan adalah pendekatan fenomenologi, yakni dengan memahami konteks fenomena yang diberlakukan pada perilaku pernikahan Adat Lawas masyarakat Kutai. Hasil penelitian ini menunjunkkan bahwa, Pertama, menunjukkan bahwa prosesi pernikahan Adat Lawas mengandung nilai-nilai kearifan lokal yang meliputi nilai kepercayaan dan tanggung jawab serta nilai kesopanan. Kedua, prosesi pernikahan Adat Lawas masyarakat Kutai ini memiliki ciri khas tersendiri yang membedakan dengan prosesi-prosesi yang berlaku di daerah lain. Prosesi pernikahan dimulai dengan persetujuan keluarga, tokoh adat, dan pejabat desa, kemudian diikuti dengan penyerahan tanda atau cenderamata oleh calon mempelai laki-laki. Ketiga, Berdasarkan konsep maqāṣid syarī'ah dalam pandangan al-Syatibi, prosesi pernikahan adat lawas masyarakat kutai kartanegara dari perspektif maqāṣid syarī'ah terbagi menjadi 3 aspek Menjaga Akal (Hifz al-Aql), menjaga keturunan (hifz al-nasl), menjaga harta (ḥifẓ al-mal).
RECONSTRUCTION OF MAQASID SHARIAH VALUES IN ISLAMIC RELIGIOUS EDUCATION LEARNING AS A BASIS FOR MODERATE CHARACTER FORMATION Galby Silvia Rachmah; Moh. Mahrus; Umar Fauzan; Abzar Duraesa
Referensi Islamika: Jurnal Studi Islam Vol. 4 No. 3 (2026): JUNE
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v4i3.703

Abstract

This study aims to reconstruct Islamic Religious Education (PAI) learning through the integration of Ibn ‘Ashur’s Maqasid Shariah values as a foundation for strengthening students’ moderate character in madrasa education. This study employed a qualitative case study approach at MTs Maarif NU Sindang Sari involving PAI teachers, students, and school administrators selected through purposive sampling. Data were collected through semi-structured interviews, participatory observations, and documentation analysis, then analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings reveal that Ibn ‘Ashur’s Maqasid Shariah values, namely al-Fitrah, al-Samahah, al-Musawah, and al-Hurriyah, have been implicitly implemented through religious habituation, ASWAJA local content, dialogical learning, and inclusive school culture. The study also found that the four pillars of Nahdlatul Ulama function as cultural bridges for contextualizing Maqasid Shariah values within the madrasa ecosystem. However, the implementation remains informal and has not yet been systematically integrated into curriculum documents and assessment systems. This study contributes to the development of transformative Islamic education by positioning Maqasid Shariah as a pedagogical framework for moderate character formation. However, the research was limited to a single madrasa context, which may restrict the broader generalization of the findings. This study offers originality by operationalizing Ibn ‘Ashur’s contemporary Maqasid Shariah within PAI learning and connecting it with Nahdlatul Ulama’s cultural traditions as a contextual model for moderation-oriented Islamic education.
Pengaruh Akuntabilitas, Transparansi, Kualitas Pelayanan, dan Electronic Customer Relationship Management Terhadap Loyalitas Muzakki di Badan Amil Zakat dan Lembaga Amil Zakat Kota Balikpapan Na'ilatun Nahdhah; M. Tahir; Moh. Mahrus
Cerdika: Jurnal Ilmiah Indonesia Vol. 5 No. 10 (2025): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v5i10.2861

Abstract

Penelitian ini mengkaji pengaruh akuntabilitas, transparansi, kualitas pelayanan, dan Electronic Customer Relationship Management (E-CRM) terhadap loyalitas muzakki di Badan Amil Zakat dan Lembaga Amil Zakat Kota Balikpapan. Latar belakang penelitian berangkat dari tingginya potensi zakat di Indonesia yang belum diimbangi dengan optimalisasi penghimpunan, di mana realisasi zakat di Balikpapan hanya mencapai 25–30% dari potensi Rp15–20 miliar. Permasalahan utama adalah rendahnya kepercayaan dan loyalitas muzakki terhadap lembaga pengelola zakat. Dengan pendekatan kuantitatif jenis asosiatif eksplanatori, penelitian ini menggunakan kuesioner skala Likert yang disebarkan kepada 105 responden melalui teknik random sampling. Analisis data dilakukan menggunakan regresi linier berganda berbantuan SPSS 25. Hasil penelitian menunjukkan bahwa akuntabilitas (t hitung 5,501 > 1,659), transparansi (t hitung 2,731 > 1,659), kualitas pelayanan (t hitung 2,951 > 1,659), dan E-CRM (t hitung 3,528 > 1,659) berpengaruh signifikan secara parsial terhadap loyalitas muzakki. Secara simultan, keempat variabel tersebut juga terbukti berpengaruh signifikan dengan F hitung 79,567 > 3,08 dan signifikansi 0,000 < 0,05. Penelitian ini menegaskan bahwa peningkatan akuntabilitas, transparansi, kualitas pelayanan, serta penerapan E-CRM dapat memperkuat loyalitas muzakki, sehingga berdampak pada peningkatan penghimpunan zakat di Kota Balikpapan.
Towards a Value-Based Teacher Professional Digital Competence Framework in Muhammadiyah Education: A Systematic Literature Review Endah Nur Latifah; Zurqoni Zurqoni; Moh. Mahrus
Khazanah Pendidikan Islam Vol. 8 No. 1 (2026): Khazanah Pendidikan Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/kpi.v8i1.54361

Abstract

The rapid advancement of digital technology has transformed educational practices and increased demands for teachers' digital competence. However, within Muhammadiyah educational institutions, digital competence is not only linked to technological and pedagogical capabilities but is also shaped by the organization's principles. This systematic literature review aims to examine the digital competence discussed in studies on Muhammadiyah teachers, explore how these competences are integrated with Muhammadiyah principles, and identify challenges and opportunities in developing values-based digital competence. Using the PRISMA framework, this study reviewed seven eligible articles published between 2022 and 2025 from Scopus, ERIC, DOAJ, and Garuda. The findings indicate that Muhammadiyah teachers' digital competence encompasses both technological and pedagogical competence. Besides, the reviewed studies demonstrate that digital competence is closely linked to the Muhammadiyah principles, particularly Progressive Islam, tadjid, and Manhaj Tarjih, which provide normative guidance for integrating technology into educational settings. In addition, we find several challenges, including limited infrastructure, teacher preparedness, and the scarcity of Islamic values-based digital resources, while highlighting opportunities through professional development, institutional support, collaboration, and digital innovation. Based on a synthesis of the reviewed studies, this study proposes a Muhammadiyah Teacher Professional Digital Competence (TPDC) model consisting of four interrelated dimensions: pedagogical competence, technological competence, Muhammadiyah principles, and development strategies. The proposed model expands the existing TPDC framework by demonstrating that teacher digital competence in Muhammadiyah education is not merely a professional capability but also a value-oriented construct shaped by organizational and religious foundations. Therefore, it contributes to the growing literature on teacher digital competence and provides a conceptual foundation for future empirical research on value-based digital competence in the context of Islamic education.
Co-Authors Abzar Duraesa Angrum Pratiwi Aulia Rachman Candra, Alias Dedy Mainata Dharma Yanti Dian Susanti Endah Nur Latifah Fathul Qorib Galby Silvia Rachmah Imroh Atul Musfiroh M Tahir Mohamad Muklis Mubarak, Muhammad Sirajul Amin Muhammad Hasan Muhammad Iqbal Muhammad Tahir Muhammad Wahid Na'ilatun Nahdhah Nawawi Nawawi Pratiwi, Renita Purwoko, Agus Raden Mohamad Herdian Bhakti Reni Maesaroh Riski Amalia Umar Fauzan Zurqoni