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All Journal Al-Risalah : Jurnal Imu Syariah dan Hukum Et-Tijarie: Jurnal Hukum dan Bisnis Syariah Jurnal Ilmiah Ekonomi Islam Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Adi Widya : Jurnal Pengabdian Masyarakat Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Unes Law Review Jurnal Abdimas Berdaya : Jurnal Pembelajaran, Pemberdayaan dan Pengabdian Masyarakat Bima Abdi: Jurnal Pengabdian Masyarakat Jurnal Literasi Akuntansi Al-Mizan: Jurnal Hukum Islam dan Ekonomi Syariah EKSYA: Jurnal Ekonomi Syariah Indonesian Community Journal Al-Khidmah Jurnal Pengabdian Masyarakat Mafaza : Jurnal Pengabdian Masyarakat Journal of Research Applications in Community Services AL-UMRON: Jurnal Pengabdian kepada Masyarakat Al Maqashidi : Jurnal Hukum Islam Nusantara Jurnal Akademik Pengabdian Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JIES : Journal of Islamic Economics Studies Dharmakayana: Journal of scientists, engineers, educators and scientific activists related to society development Journal of Shariah Economics
Eko Arief Cahyono
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Pendampingan dan Edukasi Pencegahan Dekadensi Moral di MA Darussalam Deru Melalui Program D’SMARTIKA Movement Ana Mar'atus Safitri; Eko Arief Cahyono; Indri Putri Pratiwi; Ayu Setyaningsih; Toni Hermansyah; Abdul Wahid Nur Hadi
Adi Widya : Jurnal Pengabdian Masyarakat Vol 10 No 1 (2026): Adi Widya: Jurnal Pengabdian Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/awpm.v10i1.14030

Abstract

Fenomena dekadensi moral di kalangan peserta didik MA Darussalam Deru terlihat dari rendahnya kedisiplinan, menurunnya kesantunan, serta penggunaan gawai yang tidak terkendali sehingga memengaruhi iklim belajar. Kegiatan pengabdian ini bertujuan mencegah dekadensi moral melalui penguatan pendidikan karakter berbasis nilai SMART (Santun, Moral, Attitude, Religius, dan Tanggung Jawab) dalam Program D’SMARTIKA Movement. Metode yang digunakan adalah Participatory Action Research (PAR) melalui tahapan observasi, sosialisasi, workshop, pendampingan, serta monitoring dan evaluasi dengan melibatkan kepala madrasah, guru pendamping, dan ±25 siswa. Hasil menunjukkan peningkatan signifikan pada pemahaman nilai karakter, ditunjukkan melalui perubahan nilai pre-test 58,20 menjadi 83,75 atau meningkat sebesar 43,9%. Selain itu, 80% siswa menunjukkan peningkatan kedisiplinan dan tanggung jawab, serta 95% meningkat dalam kesantunan dan kesadaran religius. Perubahan perilaku juga tercermin dari berkurangnya pelanggaran tata tertib, meningkatnya etika komunikasi, serta terbentuknya agen perubahan dari kalangan siswa. Temuan ini menunjukkan bahwa pendampingan karakter berbasis PAR efektif dalam mendorong internalisasi nilai moral dan menciptakan perubahan sosial yang berkelanjutan di lingkungan madrasah.
Pendampingan Anti-Bullying di Pondok Pesantren Manba’ul Ulum Klepek sebagai Upaya Pencegahan Kekerasan dan Membentuk Pesantren Ramah Anak Anida Ulya Silvina; Eko Arief Cahyono; Mutiah Mutiah; Hakim Mustofa Habibullah; Mohammad Rosidin; Ahmad Misbakhul Khoir
Bima Abdi: Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2026): Bima Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Pendidikan Bima Berilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53299/bajpm.v6i1.3737

Abstract

Bullying masih menjadi permasalahan serius di lingkungan pendidikan, termasuk pondok pesantren yang memiliki sistem kehidupan berasrama dan relasi senioritas yang kuat. Budaya senioritas yang tidak dikelola secara bijak berpotensi melahirkan praktik perundungan yang dinormalisasi sebagai bagian dari tradisi pendisiplinan santri. Berdasarkan observasi awal di Pondok Pesantren Manbaul Ulum Klepek, Sukosewu, ditemukan praktik bullying verbal berupa ejekan dan julukan merendahkan, bullying sosial berupa pengucilan, serta perilaku senioritas kepada santri junior. Kondisi tersebut berdampak pada tekanan psikologis santri dan menghambat terwujudnya lingkungan pesantren ramah anak. Kegiatan pengabdian masyarakat ini bertujuan untuk mencegah praktik bullying serta membangun kesadaran dan empati santri melalui program pendampingan anti-bullying. Pendampingan dilaksanakan pada 2 November 2025 dengan melibatkan 25 santri tingkat SMP menggunakan pendekatan Participatory Action Research. Metode yang digunakan meliputi ceramah interaktif, diskusi, studi kasus, serta penggunaan media PowerPoint. Hasil kegiatan menunjukkan adanya peningkatan pemahaman santri terhadap konsep, bentuk, dan dampak bullying. Santri mampu mengidentifikasi perilaku perundungan di lingkungan pesantren serta berpartisipasi aktif dalam merumuskan upaya pencegahan. Pendampingan ini berkontribusi dalam menumbuhkan kesadaran, empati, dan sikap preventif santri terhadap praktik bullying di pesantren.
Strengthening Good Corporate Governance through Standardization of SOPs in Islamic Financial Institutions Aini, Retno; Eko Arief Cahyono; Dwi Anjani; Ilaina Tazkiroh; Isna Nurfaizah; Aditya Jefri Ardiansyah; Abror Yusuf; Evan Maulana Jauhari; Sella Damawati
Li Falah: Journal of Islamic Economics and Business Vol. 11 No. 1 (2026): June 2026
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v11i1.14950

Abstract

This study aims to analyze the role of Standard Operating Procedure (SOP) standardization in strengthening the implementation of Good Corporate Governance (GCG) within Islamic financial institutions by addressing the limited integration between operational procedures and governance principles identified in previous research. A qualitative library research approach was employed using secondary data collected from scientific journals, books, regulations, and other relevant literature, which were analyzed through content analysis and descriptive qualitative techniques. The findings indicate that SOP standardization plays a strategic role in supporting the principles of transparency, accountability, responsibility, independence, and fairness while serving as an instrument of internal control, risk management, and Sharia compliance to enhance organizational effectiveness, strengthen stakeholder trust, and promote sustainable governance practices. The novelty of this study lies in positioning SOP standardization as an implementation mechanism that translates GCG principles into concrete operational activities within Islamic financial institutions.
Peran DPS Dalam Penguatan SOP Dalam Oprasional LKS:Studi Implementasi Dan Pengawasan Eko Arief Cahyono; Melisa Agustin Maharani; Moh. Nur Hidayatulloh; Dilla Nisa’ul Mufida; Afif Zainal Musthofa
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 4 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i4.20232

Abstract

This study aims to analyze the role of the Sharia Supervisory Board (Dewan Pengawas Syariah/DPS) in strengthening Standard Operating Procedures (SOPs) within the operational activities of Islamic Financial Institutions (Lembaga Keuangan Syariah/LKS). The research also examines the DPS's implementation of SOP supervision, identifies constraints, and identifies efforts to optimize sharia supervision. The study employs a qualitative research design with a descriptive-analytical approach. Data were collected through literature review and documentation, using various sources, including peer-reviewed journals, books, fatwas issued by the National Sharia Board–Indonesian Council of Ulama (DSN-MUI), regulations from the Financial Services Authority (OJK), the Sharia Banking Law, and other relevant supporting documents. The collected data were then analyzed using descriptive analysis techniques to connect the findings with theories of sharia compliance and sharia governance. The results of the study indicate that the DPS plays a strategic role in strengthening operational SOPs through its functions of monitoring sharia compliance, providing recommendations, evaluating SOPs, supervising the implementation of contracts (akad), and reviewing new products and services. The DPS also contributes to building a culture of sharia compliance and improving the quality of institutional sharia governance. However, the effectiveness of the DPS’s supervision still faces several challenges, including limited human resource competencies, issues related to independence, and insufficient supporting facilities for supervision. Therefore, enhancing competence and professionalism, and strengthening the institutional position of the DPS, are essential steps to optimize sharia supervision in LKS.
Dampak Penghindaran Pajak Terhadap Stabilitas Ekonomi Nasional dalam Perspektif Ekonomi Islam Mutiah; Niken Ayu Putri Prameswari; Dea Puput Mulyati; Mohammad Rosidin; Eko Arief Cahyono
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.340

Abstract

Purpose: This study aims to analyze the impact of tax evasion practices on Indonesia’s national economic stability and to examine this phenomenon from the perspective of Islamic economics, particularly in terms of justice, the public interest, and social responsibility in state financing. Method: This study employs a qualitative method with a normative approach. The analytical tool used is qualitative descriptive analysis through the systematic review and interpretation of documents. The study population includes all academic literature, tax regulations, and publications related to tax avoidance and national economic stability. The sample was selected using purposive sampling based on topic relevance, year of publication, and the alignment of the content with the research objectives. Finding: Research findings indicate that tax avoidance practices in Indonesia are carried out through various strategies, such as transfer pricing and thin capitalization, which exploit loopholes in tax regulations. These practices result in a decline in government revenue, a narrowing of the government’s fiscal space, and have the potential to disrupt national economic stability. From an Islamic economic perspective, tax avoidance is considered contrary to the principles of justice and the public interest because it reduces contributions toward funding public interests and creates injustice in the distribution of the fiscal burden among the public. Novelty: The novelty of this study lies in its integration of an analysis of the impact of tax avoidance on national economic stability with an Islamic economic approach. Unlike previous studies, which generally focused on taxation or corporate performance, this study links tax avoidance to indicators of macroeconomic stability while evaluating it based on the principles of justice (al-'adl), public interest (maslahah), and trust (amanah) in Islamic economics, thereby providing a more comprehensive perspective on the fiscal and moral implications of tax avoidance practices.
Eksistensi Zakat Dalam Sistem Perpajakan Indonesia: Analisis Hukum Positif dan Fiqh Muamalah Ana Mar'atus Safitri; Lailatul Isrokiyah; Eko Arief Cahyono; Siska Putri Aprillia; Ratih Tri Oktaviana Sari; Laila Nurul Hidayah; Rachmatika Aghitsni; M Iqbal Maulana; Sendy Nova Erlangga Putra
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.341

Abstract

Purpose: The purpose of this study is to analyze the existence of zakat within the Indonesian taxation system through the perspectives of positive law and fiqh muamalah, as well as to assess the relationship between the two within the framework of legal certainty and social justice. Method: The research method used is normative legal research with a library approach, employing statutory, conceptual, comparative, and historical approaches. Finding: Indonesian positive law recognizes zakat as a deduction from taxable income when it is paid through authorized zakat institutions. In fiqh muamalah, zakat and tax are distinct obligations but share the same objective, namely to realize public welfare and social justice. The recognition of zakat within the taxation system represents a form of synergy between religious obligations and state obligations, although administrative constraints and low public literacy still persist. Novelty: This study integrates the analysis of positive law and fiqh muamalah to demonstrate that the recognition of zakat within the taxation system is not a substitute for tax, but rather a form of harmonization between state law, tax administration, and religious values.
Co-Authors Abdul Wahid Nur Hadi Abror Yusuf Aditya Jefri Ardiansyah Afif Zainal Musthofa Agil Mutiara Nurjanah Ahmad Misbakhul Khoir Ahmad Muthi’ Uddin Aini, Retno Ana Mar'atus Safitri Anam, Khurul Anang, Arif Al Anida Ulya Silvina Ayu Setyaningsih Baiti Qoiriah, Anisa Burhanatut Dyana Dea Puput Mulyati Dery Ariswanto Dilla Nisa’ul Mufida Diska Dwi Anjani Eva Pitri Dispayanti Evan Maulana Jauhari Faisal Kusumo Farida Isroani Fatimatus Solikah, Sita Habibullah, Hakim Mustofa Hakim Mustofa Habibullah Ilaina Tazkiroh Indah Listyorini Indri Putri Pratiwi Ira, Ira Aristiasari Isna Nurfaizah Khoir, Ahmad Misbakhul Kholishatul Lailiyah Kurniasih Kurniasih Kurniasih Kurniasih Laila Nurul Hidayah Lailatul Isrokiyah Lisa Aminatul Mukaromah M Iqbal Maulana M Rizqi Romadloni M. Jauharul Ma'arif Malia Fransisca Melisa Agustin Maharani Mira Putri Agestina Moh. Nur Hidayatulloh Mohammad Anshori Mohammad Rosidin Mubarokah, Nazilatul Muhammad Arifin Muhammad Zaenal Abidin Muhammmad Zaenal Abidin Munir Munir Mutiah Mutiah Mutiah Mutiah Mutiah Naufal, M Taufik Niken Ayu Putri Prameswari Nurul Huda Putri, Sofia Amaralda Rachmatika Aghitsni Rara Romadona, Sefia Ratih Tri Oktaviana Sari Ria Ardaniatus Sholikhah Ririn Fauziyah Rizqi Ramadhani Rohmad Apriyanto Rosidin, Mohammad Sabilla Putri Khairunisa Sella Damawati Sendy Nova Erlangga Putra Silvina, Anida Ulya Sindy Wahyu Silvia Sindy Wahyu Silvia Siska Putri Aprillia Sofia Amaralda Putri Suttrisno Toni Hermansyah Umma Shofiatuz Zuhroh Yogi Prana Izza Yulia Indahsari Zahrotul Ni’mah Zahrotul Ni’mah Zakariya, Muhammad