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All Journal International Journal of Evaluation and Research in Education (IJERE) Journal of Food and Pharmaceutical Science Rotasi Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Media Statistika Jurnal Pendidikan Bahasa dan Sastra Indonesia Undiksha Tahkim (Jurnal Peradaban dan Hukum Islam) Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Telaah dan Riset Akuntansi Diponegoro Journal of Accounting Jurnal Kesehatan Olahraga Avatara El-HARAKAH : Jurnal Budaya Islam Pharmaciana: Jurnal Kefarmasian Media Farmasi : Jurnal Ilmu Farmasi (Journal Of Pharmaceutical Science) Jurnal Dinamika Akuntansi Analisis: Jurnal Studi Keislaman Nadwa : Jurnal Pendidikan Islam Jurnal Theologia Teosofi: Jurnal Tasawuf dan Pemikiran Islam Jurnal Karya Pendidikan Matematika Jurnal Dinamika Hukum Jurnal Ushuluddin Jurnal Transformatika Indonesian Journal of Tropical and Infectious Disease JURNAL SOSIAL HUMANIORA (JSH) Jurnal Ijtimaiyya Journal of Accounting and Investment Pharmacon JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Majalah Obat Tradisional Pharmauho: Jurnal Farmasi, Sains, dan Kesehatan MIQOT: Jurnal Ilmu-ilmu Keislaman Walisongo: Jurnal Penelitian Sosial Keagamaan JPW (Jurnal Politik Walisongo) At-Taqaddum Jaqfi : Jurnal Aqidah dan Filsafat Islam E-Dimas: Jurnal Pengabdian kepada Masyarakat Al-Adyan: Jurnal Studi Lintas Agama JURNAL KEPEMIMPINAN DAN PENGURUSAN SEKOLAH Jurnal Pendidikan Ekonomi & Bisnis Script Journal: Journal of Linguistic and English Teaching Pendas mahakam : jurnal pendidikan dan pembelajaran Sekolah Dasar Langkawi: Journal of The Association for Arabic and English Al-Dzikra: Jurnal Studi Ilmu al-Quran dan al-Hadits Jurnal ASET (Akuntansi Riset) Indonesian Journal of Educational Counseling Empowerment : Jurnal Pengabdian Masyarakat Kompartemen : Jurnal Ilmiah Akuntansi Indonesian Journal of Chemistry JURNAL CENDEKIA HUKUM Pendas : Jurnah Ilmiah Pendidikan Dasar Ganaya: Jurnal Ilmu Sosial dan Humaniora Indonesian Food Science and TechnologyJournal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Edukasi Islami: Jurnal Pendidikan Islam NUR EL-ISLAM : Jurnal Pendidikan dan Sosial Keagamaan Technomedia Journal Owner : Riset dan Jurnal Akuntansi JURNAL PETIK Zawiyah: Jurnal Pemikiran Islam Adimas : Jurnal Pengabdian Kepada Masyarakat Jurnal Keperawatan Komprehensif (Comprehensive Nursing Journal) Jurnal Teknik Jurnal Sistem Cerdas Jurnal Ilmiah Mandala Education (JIME) Jurnal Mandala Pharmacon Indonesia MBIA Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Darajat: Jurnal Pendidikan Agama Islam Turast: Jurnal Penelitian dan Pengabdian JUTIS : Jurnal Teknik Informatika BALANCE Jurnal Akuntansi dan Bisnis Journal of Information Systems and Informatics Canrea Journal: Food Technology, Nutritions, and Culinary Journal Jurnal Abdimas Mandiri Neo Teknika: Jurnal Ilmiah Teknologi EDUKA : Jurnal Pendidikan, Hukum, Dan Bisnis INTEGRITAS : Jurnal Pengabdian Revenue: Jurnal Manajemen Bisnis Islam Matan: Journal of Islam and Muslim Society Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi JURNAL RISET AKUNTANSI TIRTAYASA Res Nullius Law Journal Jurnal Teknologi dan Riset Terapan (JATRA) Motor Bakar : Jurnal Teknik Mesin Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Fokus Manajemen Bisnis Journal of Computer Networks, Architecture and High Performance Computing Sricommerce: Journal of Sriwijaya Community Services Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal Coaching Education Sports Borneo Educational Journal (Borju) ARSY : Jurnal Aplikasi Riset kepada Masyarakat Yumary: Jurnal Pengabdian kepada Masyarakat JPM: JURNAL PENGABDIAN MASYARAKAT Computational and Experimental Research in Materials and Renewable Energy (CERiMRE) Jurnal Pendidikan dan Teknologi Indonesia Jurnal Farmasi Jurnal Senopati : Sustainability, Ergonomics, Optimization, and Application of Industrial Engineering EDUCASIA : Jurnal Pendidikan, Pengajaran, dan Pembelajaran Journal of Economics and Business Letters Al-Kawakib Jurnal Pengabdian kepada Masyarakat Bina Darma International Journal of Applied Finance and Business Studies International Journal of Research in Vocational Studies (IJRVOCAS) Didaktika Religia JURNAL INOVASI DAN PENGABDIAN MASYARAKAT INDONESIA Journal of Mathematics Instruction, Social Research and Opinion QiST: Journal of Quran and Tafseer Studies Prosiding Simposium Nasional Rekayasa Aplikasi Perancangan dan Industri Tsaqofah: Jurnal Penelitian Guru Indonesia ALSYS : Jurnal Keislaman dan Ilmu Pendidikan Al Muhafidz Jurnal Karya Abdi Masyarakat Jejak: Jurnal Pendidikan Sejarah Universitas Jambi Return : Study of Management, Economic and Bussines Jurnal Teknik Sipil Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) Jurnal Gici Jurnal Keuangan dan Bisnis MODERAT: Jurnal Ilmiah Ilmu Pemerintahan TAJDID: Jurnal Ilmu Ushuluddin National Multidisciplinary Sciences Applied Accounting and Management Review Jurnal Ilmiah Multidisiplin Indonesia Kohesi: Jurnal Sains dan Teknologi Academic Journal Research Journal of Food and Pharmaceutical Sciences Jurnal Pengabdian Masyarakat MUALLIMUN : JURNAL KAJIAN PENDIDIKAN DAN KEGURUAN Izzatuna: Jurnal Ilmu Al-Qur'an dan Tafsir Media Hukum Indonesia (MHI) Talent: Journal of Economics and Business Jurnal Ekonomi Pertanian dan Agribisnis IPSIKOM Management Analysis Journal Journal of Innovation and Research in Agriculture El-Mu'Jam. Jurnal Kajian Al Qur'an dan Al-Hadis Jurnal Dinamika Akuntansi Jurnal Kefarmasian Indonesia Suhuf: International Journal of Islamic Studies Mein: Journal of Mechanical, Electrical & Industrial Technology Islamic Perspective on Communication and Psychology IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Jurnal Keislaman INOVTEK Polbeng - Seri Informatika Indonesian Governance Journal : Kajian Politik-Pemerintahan Jurnal At-Tadbir: Media Hukum dan Pendidikan Dinamika Pendidikan Jurnal Tarbiyatuna Al Mudzakarah: Journal of Islamic Studies Jurnal Teknologi dan Bisnis Cerdas Indonesian Journal of Aerospace Academia Open Jurnal Publikasi Ilmu Komputer dan Multimedia EDUKASIA: Jurnal Penelitian Pendidikan Islam
Abdul Rohman
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Diponegoro Semarang Kampus Tembalang, Semarang 50239
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 Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Other

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Multimedia and Interactive Tools Foster Engagement in English as a Foreign Language Critical Reading Rahman Nur, Dedi; Rohman, Abdul; Geroda, Godefridus Bali; Pane, Widi Syahtia; Rachman, Dzul; Pasaribu, Indah Farma; Auliasari, Yasmin; Hiping, Maria Goretti Adella Kornelia Yulianti; Rohmah, Annisa
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11118

Abstract

General Background: In English as a Foreign Language (EFL) education, critical reading is a core competency for developing higher-order thinking, yet many classrooms, particularly in East Kalimantan, still rely on outdated, passive methods. Specific Background: While multimedia and interactive tools offer potential for enhancing engagement, their integration into EFL critical reading remains inconsistent and often misaligned with learning goals. Knowledge Gap: Limited empirical studies apply the Triple E Framework—Engage, Enhance, Extend—in under-resourced, culturally diverse, and large EFL classrooms to specifically foster critical reading skills. Aims: This study investigates how multimedia and interactive tools, guided by the Triple E Framework, influence engagement, comprehension, and motivation in EFL critical reading. Results: Using a mixed-methods approach with 32 students, findings show that over half of the observed lecturers achieved an “exceptional connection” between learning goals and technology use, leading to improved focus, comprehension, and extended learning beyond class. Novelty: This research offers empirical validation of the Triple E Framework in large, diverse EFL contexts, linking teacher digital literacy to effective critical reading instruction. Implications: Results highlight the need for targeted professional development to equip educators with the skills to integrate technology purposefully, ultimately enhancing students’ readiness for academic and global communication. Highlights: Empirical validation of Triple E Framework in large, diverse EFL classrooms. Teacher digital literacy as a key factor for effective technology integration. Multimedia tools boost engagement, comprehension, and learning extension. Keywords: Triple E Framework, EFL, Critical Reading, Multimedia Tools, Student Engagement
Credit Risk Capital and Interest Rates Shape Bank Net Interest Margin Efriandy, Iwan; Rohman, Abdul; Budiman, Anton Indra
Academia Open Vol. 11 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.13815

Abstract

General Background: Banking profitability is a critical indicator of financial system resilience and intermediation efficiency in emerging economies. Specific Background: Net Interest Margin (NIM) reflects banks’ ability to manage credit risk, capital adequacy, and macroeconomic fluctuations, particularly during periods of economic uncertainty in Indonesia’s banking sector from 2015–2024. Knowledge Gap: Previous studies have generally examined internal banking factors or macroeconomic variables separately, while limited evidence integrates credit risk, capital adequacy, interest rates, and inflation simultaneously in explaining NIM dynamics among Indonesian commercial banks. Aims: This study analyzes the relationships between Non-Performing Loans (NPL), Capital Adequacy Ratio (CAR), interest rates, inflation, and NIM using balanced panel data from 12 Indonesian commercial banks during 2015–2024. Results: Panel data regression using the Random Effect Model shows that NPL has a negative and significant relationship with NIM, indicating that rising credit risk reduces bank profitability through higher provisioning costs and lower net interest income. CAR demonstrates a positive but statistically insignificant relationship with NIM, suggesting that capital mainly functions as a stability buffer rather than a direct profitability driver. Interest rates also show an insignificant relationship with NIM, indicating indirect monetary policy transmission to banking margins. Novelty: This study integrates microprudential banking indicators and macroeconomic variables within a unified panel regression framework to explain NIM behavior in Indonesian commercial banks. Implications: The findings highlight the strategic importance of credit risk management and financial system stability for sustaining banking profitability and supporting effective banking intermediation. Highlights: Rising non-performing loans reduced banking profitability through higher provisioning pressure. Capital resilience primarily functioned as a financial stability buffer across commercial banks. Monetary policy transmission to banking margins occurred indirectly during the observation period. Keywords: Net Interest Margin, Credit Risk, Capital Adequacy Ratio, Interest Rates, Indonesian Commercial Banks
The Influence of Intellectual Capital in Enhancing Sharia Performance in Islamic Banks with ESG as a Mediating Variable (A Study of Islamic Banks in Asia) Khanifah Khanifah; Abdul Rohman; Jaka Isgiyarta
Return : Study of Management, Economic and Bussines Vol. 5 No. 1 (2026): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v5i1.428

Abstract

Ideally, Islamic banks require a distinct performance assessment methodology from conventional banks due to transcendent elements. The deconstruction of sharia performance employed the epistemological procedure of the burhani mindset, involving logical analysis of qauliyah and qauniyah verses aligned with sharia purposes, yielding a sharia performance measure. In the IT era, human resource optimization and ESG practices drive company performance. This quantitative study examined intellectual capital's effect on improving sharia performance in Islamic banks, with ESG as mediator. Using purposive sampling, it gathered 126 observations from 18 Islamic commercial banks across eight Asian countries (2017–2023). Data from official websites and Bloomberg were analyzed via path analysis. Findings: Intellectual capital negatively affected sharia performance and ESG, though long-term investments eventually boost environmental awareness and sharia compliance. ESG positively influenced sharia performance, aligning maqashid sharia with SDGs. ESG partially mediated the intellectual capital–sharia performance relationship, with the indirect path lower yet significant compared to the direct path. 
Nurturing Students’ Spirituality through Holistic Instructional Communication Implementation: a Case Study from Indonesian Islamic Higher Education Fa'atin, Salmah; Syukur, Fatah; Rohman, Abdul; Primarni, Amie
EDUKASIA Vol 20, No 1 (2025): EDUKASIA
Publisher : Program Studi Pendidikan Agama Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/edukasia.v20i1.30883

Abstract

Spiritual strengthening of Islamic Higher Education students through learning activities is not only enough rely on teaching materials, but also need a new instructional communication model. This study aims to investigate the implementation of Holistic Instructional Communication (HIC) for nurturing students’ spirituality of the Sufism and Psychotherapy Study Program. This paper reports a qualitative and quantitative study about the implementation of HIC for students of Indonesian Islamic higher education in Kudus and Semarang, Indonesia. This study was derived from interviews with Islamic education lecturers about instructional communication patterns at the universities. It also included observations of instructional communication implementation in the classroom. Data were garnered through a qualitative and quantitative approach to enable substantial descriptive data collection about how students’ spirituality can be nurtured by implementation of holistic instructional communication. The results showed that the holistic instructional communication (HIC) model that had been implemented was a message-oriented circular communication model, so that spiritual strengthening was not optimal. Therefore, HIC model was implemented based on the holistic education paradigm by adapting Barnlund's transactional communication model which is oriented towards the construction and negotiation of meaning for student spiritual strengthening. The HIC model has met the valid criteria, is considered practical and effective for strengthening student spirituality based on the validation result 89.02% and 85.75% of students’ activities. The conclusion of the effectiveness of the model is based on the increase in the spiritual dimension of students after participating in learning with the HIC model, with an average percentage gain score is 59% and an average normalized gain score (N-gain) is 0.6 with a fairly effective category. This confirms that efforts to strengthen student spirituality can be done by implementing the HIC model.
Innovation in Pondok Pesantren Financial Management: Study of the Implementation of a Smart Payment System Based on Virtual Accounts Ahmad Nurkhin; Abdul Rohman; Tri Jatmiko Wahyu Prabowo; Hasan Mukhibad
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 15 No 1 (2026): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita-June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v15i1.2550

Abstract

Purpose – Accepting students' syahriyah in Pondok pesantren is vital, so systematic efforts are needed to increase acceptance and manage effectively and efficiently. The purpose of the study was to describe the innovation of Pondok pesantren's financial management that implements smart payments based on virtual accounts. Method – Using interview and documentation data collection techniques, a qualitative descriptive research design was used. The informants in this study were Kiai, financial managers of the boarding school, and treasurers of male and female boarding schools. Validity and reliability tests have been carried out through reliability tests and context dependence tests. Qualitative data analysis techniques, through interactive analysis models, were used as data analysis techniques. Findings – The results of the study showed that the management of the Salaf Pondok pesantren had involved students as full financial managers of the boarding school as a learning medium to carry out the mandate for the good of the boarding school. The financial management of the male and female boarding schools is directly managed by students who have been given the mandate as treasurers. The recapitulation report of expenditures will be submitted periodically to Kiai. The innovation in financial management implemented uses a smart payment system based on virtual accounts to increase the acceptance of Pondok pesantren payments. Another benefit is the speed and accuracy of presenting financial data and information, which has improved. However, there are still payment arrears from students' parents/guardians for various reasons. The smart payment system also controls students' pocket money through smart cards. The responsibility for managing the smart payment system lies with the financial manager of the Salaf Pondok Pesantren, assisted by one student. The receipts of the students' syahriyah are then distributed to the treasurers of the male and female Pesantren. They have further managed to finance the operations of each Pesantren. Kiai receives periodic recapitulation reports of receipts and other financial information if needed. Implications – This study further emphasizes the importance of digitalizing Salaf Pondok pesantren's financial management to accurately and accountably present financial data and information.
S.C.C.O.R.E Model dan Budaya Etis Organisasi Terhadap Penyalahgunaan Aset Marissa Sinaga; Abdul Rohman
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2448

Abstract

This study evaluated how pressure, opportunity, rationalization, capability, ego, collusion, and organizational ethical culture influence asset misuse. The research included 294 employees from non-ministerial government agencies in Indonesia, selected using a simple random sampling technique. Data were collected through a questionnaire distributed via Google Forms. To analyze the data, this study used the Structural Equation Modeling Partial Least Square (SEM-PLS) approach. This study found that the variables of capability and ego have no significant influence on asset misappropriation; the variables of pressure, opportunity, rationalization, collusion, on the other hand, have a positive and significant influence on asset misappropriation. Organizational ethical culture can reduce the influence of pressure on asset misappropriation but cannot reduce the influence of opportunity, rationalization, capability, ego, collusion on asset misappropriation. This research helps the government make policies to reduce fraud, especially asset misappropriation. Furthermore, the findings of this study can serve as an evaluation guide to enhance fraud prevention efforts in the workplace, particularly for Indonesian government institutions outside the ministries included in this study
SYSTEMATIC LITERATURE REVIEW EFFECTIVENESS OF WHISTLEBLOWING SYSTEMS IN PREVENTING AND DETECTING WHITE-COLLAR CRIME AND FRAUD: INSIGHTS FROM GLOBAL AND REGIONAL PERSPECTIVES Eni Nur Hayati; Abdul Rohman; Sari Lestari
Applied Accounting and Management Review (AAMAR) Vol. 5 No. 1 (2026): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v5i1.7531

Abstract

Abstract: Whistleblowing systems have emerged as pivotal mechanisms for mitigating white-collar crime and fraud, yet their effectiveness remains underexplored across diverse global and regional contexts. This systematic literature review (SLR) synthesizes 45 peer-reviewed studies published between 2015 and 2025, employing PRISMA guidelines to evaluate the design, implementation, and outcomes of these systems. Novelty lies in the integration of economic theory of crime with regional comparative analysis, revealing that while global frameworks like the OECD Anti-Bribery Recommendation enhance detection rates by up to 30% in high-income countries, regional disparities—such as weaker protections in emerging economies like the Adriatic region—result in 40-50% lower reporting efficacy. Findings underscore barriers like retaliation fears and cultural stigma, alongside enablers such as financial incentives under the U.S. Dodd-Frank Act. This review offers actionable insights for policymakers, proposing a hybrid model blending economic incentives with culturally adaptive protections to bridge global-regional gaps, potentially reducing undetected fraud by 25% worldwide. Keywords: fraud detection, whistleblowing systems, white-collar crime, global perspectives, regional disparities
The Impact of Good Corporate Governance and Financial Technology Innovation on Indonesian Bank Financial Performance Fachrurrozie; Ahmad Nurkhin; Hasan Mukhibad; Abdul Rohman; Christian Wiradendi Wolor
Jurnal Dinamika Akuntansi Vol. 16 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i2.10599

Abstract

Purposes: This study intends to explore the influence of Good Corporate Governance (GCG) and financial technology innovation on the financial performance of the banking sector in Indonesia. The existence of the board of directors and board of commissioners measures GCG. The extent to which the digital services provided by banks to customers will measure financial technology innovation. Methods: This study intends to explore the influence of Good Corporate Governance (GCG) and financial technology innovation on the financial performance of the banking sector in Indonesia. The existence of the board of directors and board of commissioners measures GCG. The extent to which the digital services provided by banks to customers will measure financial technology innovation. Findings: The findings demonstrate that the composition of the independent board of commissioners can play a significant role in the financial performance of Indonesian banks, particularly in terms of Return on Assets (ROA) and Return on Equity (ROE). Financial technology innovation can determine ROE significantly, even in a negative direction. In addition, the size of the bank can determine ROA and ROE significantly and positively. The implications of the study show that the role of GCG mechanisms still has not had a significant impact on the financial performance of banks in Indonesia. Therefore, the role and function of GCG will be optimized for implementation. Likewise, financial technology innovation still cannot play a significant role in the short term. Novelty: The novel aspect of this study is the inclusion of financial technology innovation as a variable, which is crucial for banks to sustain performance during the pandemic and navigate the rapid advancements in financial technology. Banks must deliver quick and accurate services to their customers.
The Accountability of Pondok Pesantren’s Financial Management: The Central Role of Kiai Leadership Abdul Rohman; Tri Jatmiko Wahyu Prabowo; Ahmad Nurkhin
Dinamika Pendidikan Vol. 20 No. 1 (2025)
Publisher : Economics Education Department Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v20i1.21895

Abstract

This study seeks to examine the factors influencing the financial management accountability of Pondok Pesantren, with a particular emphasis on the pivotal role of Kiai leadership. By using structural equation modeling (SEM), this paper focuses on several key variables, namely Kiai leadership, human resource (HR) competency, perception of accounting standards, and information technology (IT) usage. The research was carried out at a Salafiyah Pondok Pesantren, involving students, asatidz councils, and administrators as respondents. Data was collected from 140 respondents using purposive sampling. Data was collected through a questionnaire and analyzed using SEM to examine both direct relationships and indirect (mediated) effects among the study variables. The findings of the study suggest that the leadership of the Kiai and the competency of human resources play a vital role in shaping Pesantren's financial accountability. In contrast, the adoption of information technology and the perception of accounting standards do not significantly impact. Furthermore, Kiai leadership strongly influences HR competency, IT usage, and perceptions of accounting guidelines. The study also reveals that HR competency significantly mediates Kiai leadership and financial accountability. These results emphasize the strategic importance of strengthening HR capabilities and reaffirm Kiai leadership's central role in enhancing financial management practices' accountability in Pesantren.
The Spiritualization of Arabic Grammar: Theological Meaning-Making of Nahwu in a Salaf Pesantren in Indonesia Rohman, Abdul; Maksum, Ali; Wargadinata, Wildana
Teosofi: Jurnal Tasawuf dan Pemikiran Islam Vol. 15 No. 2 (2025): December
Publisher : Department of Aqidah and Islamic Philosophy, Faculty of Ushuluddin and Philosophy, Sunan Ampel State Islamic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/teosofi.2025.15.2.483-507

Abstract

This article examines how Arabic grammar (nah}wu) is theologically reinterpreted as a medium for ethical and spiritual formation within a Salaf pesantren in Indonesia. In response to contemporary moral challenges confronting pesantren communities, the study explores a pedagogical approach known as Spiritual Nah}wu, developed at Pondok Pesantren Babussalam Pagelaran. Employing a phenomenological–hermeneutical methodology, the research analyzes how kiai and ustādh reconfigure nahwu from a technical–linguistic discipline into a spiritually grounded epistemology oriented toward tazkīyat al-nafs. Drawing on in-depth interviews, participant observation, and textual analysis, the findings demonstrate that grammatical categories are interpreted as symbolic representations of moral and spiritual states, enabling nah}wu to function as a mode of theological meaning-making and ethical internalization. This pedagogical model integrates cognitive, affective, and spiritual dimensions of learning, thereby challenging the modern separation between knowledge and morality. The article contributes to scholarship on Islamic education by illustrating how auxiliary Islamic sciences can serve as sites of epistemic agency and decolonial knowledge production rooted in pesantren traditions.
Co-Authors -, Sutriyanto Abda Abda Abdillah, David Fahmi Abdul Aziz Abdul Ghofar Abdul Majid Abdullah Abdullah Abdullah Zainur Rouf Abner Hamonangan, Jefri Abu Bakar, Nor Kartini Achlami HS., MA. Achmad Fudholi Achmad Tarmizi Achmad Wildan Kurniawan, Achmad Wildan Adhistya Rizky Bestari Agung Endro Nugroho Agung, RM. Hasbi Pratama Arya Agus Wiyono Agustin, Niyar Candra Agustina Styawan, Anita Agustinus Yuswanto, Agustinus Ahmad Ahmad Ahmad Kholil Ahmad Muthohar Ahmad Nurkhin Ahmad Nurkhin Ahmad Saifulloh Ahmad Tafsir, Ahmad Ahmad Taufiq AIDA SYARIF Akbar, Tarmizi Akmala, Shafira Alan Prahutama Ali Djamhuri Ali Maksum Aliem Sudjatmiko ALMonawer, Faisal Hamad Amal Fathullah Zarkasyi Ambo' Dalle, Abd. Rahman Amdi Noviwijaya Amin Amin Ana Mufarida, Nely Andi Suhendi Andri Prisda Tyaka Andria Arisal, Andria Andryani, Putu Cisya Anggita Rosiana Putri Anggra, Fiveriati Anggriani, Firhani Anief Rufiyanto Antariksih, Daisy Dwijati Kumala Ratna Anthony, Aurelia Rayhandita Any Guntarti Arbain Arbain, Arbain Arianto, Fery Arief Aditya, Satria Arief Nurrochmad Arieff Salleh Rosman Arifton, Arifton Arini, Rien Larasati Ariwiyono, Nopem Ariyanto Setyawan Askiantari, Anisa Eka ASPAHANI ., ASPAHANI Astuti, Rini Widya Astutik, Endang Puji Auliasari, Yasmin Awidarta, Kevin Azizah, Ansatul Bahari, Fadhil Achmad Agus Bali Geroda , Godefridus Bali Geroda, Godefridus Bambang Antoko Bambang Setiadi Bin Cecep Mustopa, Rodhi Hakiki Bisono, Widyatmaja Wendra Brantasari, Mahkamah Briliany, Ghina Khoirunisa Budi Haryanto Budiman, Anton Indra Burhanuddin Burhanuddin Butlam, Qoree Cahyaningrum Giyanto, Sinta Cahyaningrum, Safira Candra, Riki Candri Candri Chairul Anam, Chairul Christian Wiradendi Wolor Churrahman, Taufik Dachriyanus Dachriyanus Daniel Happy Putra Daspar Daspar Dedi Kuswandi Dedi Rahman Nur Defriono , Ilham Deik, Mohammad Diah, Yuliansyah M Dian Alan Setiawan Dias Indrasti Didit Haryadi Dikha Anugrah Dinafa, Aya Sofia Dinar, Dinar Djoko Santosa Djoko Susanto Djoko Wahyono Doddy Aditya Purnomo Dzul Rachman, Dzul Edi Mulyadi Edi Pramono Efriandy, Iwan Eko, Rochmad Ela Sartika Elfayang Rizky Ayu Puspitasari, Elfayang Rizky Elis Puspitasari Ely Trianasari Endang Lukitaningsih Endro Unugroho, Agung Eni Nur Hayati Ermadiani, Ermadiani Erni Wijayanti, Erni Fa'atin, Salmah Fabian Fadhly Jambak Fachrurrozie Fahrur Rozi Fajar A. Lumakso, Fajar A. Fajran, Muhammad Faleh Setia Budi Famelia Asy'ari, Ajeng Farahwahida Mohd. Yusoff Farisya Nurhaeni Fariz Farrih Izadi Fatah Syukur, Fatah Fauzan Prasetia, Irsyad Febryan Maula, Ince Suil Fernandez, Ceferino Carrera Fernando, David Fikri, Muhammad Dhiaul Firdousi, Muhammad Anwar Friska, Friska Geroda, Godefridus Bali Hadi Hambali, Asep Hadi Pramono Hanifah, Risti Hanifah Hardiko, Nova Dwi Harhab, Khalik Fazarin Harini, Cicik Haris Abizar, Haris Harja, Sri Lestari Hartono Hartono HARTONO, SOETANTO Haryanda, Feren Hasan Mukhibad Hasanah, Nurul Azizah Hasanudin, Agus Ismaya Hasanudin, Maulana Hendra Wahyudi, Agus Heni Noviarita Heni Rizqiati Heru Sasongko Hikmat, Lukmannul Hiping, Maria Goretti Adella Kornelia Yulianti I Dewa Ayu Intan Pradnyadari, I Dewa Ayu Intan Ika Sasti Ferina, Ika Sasti Ilham Basri K Ilham Kurniawan Iman Sunendar Indu Prasetya Ning Rahayu Irnawati Irnawati Iskandar Iskandar Ismail I, Ismail Iswahyudi Joko Suprayitno Jaka Isgiyarta Jaka Suwita Jang, Young Pyo Jejen Hendar Kanom, Kanom Karunia Hazyimara Kesuma, Nilam Khafidoh, Khafidoh Khairul Muzaka Khamisah, Nur Khanifah Khanifah Khoirul Muhtadin Khotiah, Titik Kosjoko Kosjoko Kurniasih, Esy Kurniawan, Aszhari Kurniawan, Edi - KURNIAWAN, FAROHAJI Kusbandhono, Erryk Kusuma, Amir Reza Kusumadewi, Awal P. Kusumoaji, Danartomo Kuwat Triyana Laela Hayu Nurani Langgeng Budianto Lestari, Tri Lukitadi, Projek Priyonggo Sumangun Lukmanul Hakim M. Kholid Muslih M. Sali, Jakariah Maftuchach, Viniyati Majid, Muhammad Syahdan Manggo, Tasya Faradillah Margaliu, Muhammad Fikrinala Margi Kurnianingsih Marissa Sinaga Marlyn Dian Laksitorini, Marlyn Dian Maryati, Yeti Sri Maryuni, Yuni Mastrianto, Agus Maulidha, Annisa Salma MG. Adella kornelia Yulianti. H Milwan, Milwan Mintarti Mintarti, Mintarti Mita Amalia Raraswati Moh. Isom Mudin Moh. Yardho Mohamad Da'i Mohammad Muslih Moza Dela Fudika, Moza Dela Muadah, Rania Mubaroka, Barikli Muh.Haikal Dwi Atabik Muhammad Ali Muhammad Irfan Muhammad Rizki Kurniawan, Muhammad Rizki Muhtamiroh, Siti - Muksin MUNASIB MUNASIB, MUNASIB Muthohar, Ahmad - Muthoifin Mutia Kusuma Wardani Muttaqien, Ghazi Abdullah Muttaqin, Fasial Muzaka, Khairul Nadhira, Hafifah Hasya Nadiah, Nurul Nancy Dewi Yuliana Nanda Saifullah Sulaiman, Teuku Nandi Nandi, Nandi Nawwaruddin, Hazza Hammam Nawwaruddin, Hazza' Hammam Ngurah Agung Dewantara Putra, I Gusti Ningrum, Karina Primatyas Noor Asyik Nova, Yuzon Sutrirubiyanto Novan Adi Setyawan Nur Rifa Da’i, Rahmat Adi Nur'aini, Mutiara Shafa Nurhasanah Nurhasanah Nurjaman, Bela NURLAELA NURLAELA Nurniswati Nurniswati Nurul Chasanah Nurul Hidayati Nurullah, Asfeni Okky Widya Arintasari, Okky Widya Oktapiani, Putri Eriana Oktavia, Bella Rafti Oruw, Arikus Palma, Miguel Pane, Widi Syahtia Paramitha, Sandey Tantra Pasaribu, Indah Farma Patmawati Patmawati, Patmawati Permadi, Niki Veranda Agil Permana, Dede Permatasari, Lina Pitaloka, Nirwana Asri Diah Pramesti, Desta Wulandari Pranata, Sofyan Puji Prasetya, IGNA Satria Prasetyo, Dwi Wahyu Pratama, Jodi Setya Preacyllia, Abellinda Prihadi, Kususanto Ditto Priya Haresmita, Perdana Prof. Dr. I Wayan Rasna,M.Pd . Pujaroh, Siti Puji Harto Purnomo, Doddy Aditya Purwanto Putra, Riki Candra Putri Nur Anggraini Putri, Jeficca Fania Raharjo Raharjo Rahayu, Novelita Rahman, Anisa Rahman, Julia Fatia Rahman, Ryan Arief Rahmawati, Wahidah Raiyyan Rahmi Isda RAMADHAN, NURMAN Ramadhan, Yandy Efrianna Ramdany, Ramdany Ratieh Widhiastuti Ratna Asmah Susidarti Ratno Agriyanto Rendy Cahyo Hadiwijaya Retno Murwanti Riano Roy Purnaditya, Riano Ricka Prasdiantika Ridwan, Inayatilah Rindanigsih, Ida Risdiani, Risdiani Rizky, Lutvia Dian Alvanda Rochcham, Muhammad Rochmawati Daud, Rochmawati Rohmah , Annisa Rohmah, Annisa Rohmat Mujahid, Rohmat Rojikun, Ahmad Ronny Martien Rony, Zahara Tussoleha RUHIYAT, ABDURRASYID Rulianto, Jangka Rumanian, Tigran Rumiyati Rumiyati, Rumiyati Rusdianasari Rusdianasari Rustiana, Mega Rusydah, Muthia Kautsar safitri, Lis Saifuddin, M. Santoso, Emie Saragih, Andreas Cahya U.R.P. Sari Lestari Sari, Miftiana Nugraha Sari, Yuliana Indah Saripudin Saripudin Sariyatun Sariyatun Satrio Yudho Widiantoro Selamet Riyadi Selvi Setiawan, Puguh Aji Hari Setyaningsih, Widiastuti Shahrel Ahmad SA Sihombing, Melina Yosephine Siregar, Addinulsyah Siti Aisiyah Siti Muhtamiroh, Siti Siti Setianingsih Sofha, Nurhaliza Maridha Solikhun Arifin Sonia Sophian, Alfi Sosidah Sosidah, Sosidah So’im, Subagio Sri Rahayu, Ninik Sri Rokhlinasari Srifariyati, Srifariyati Stiawan, Romi Adetio Styawan, Anita A. Subagus Wahyuono Subhan Sudibyo Martono Sufiati Bintanah Sugeng Riyanto Sukandar, Aan Sulastri, Meti Sumasaputra, Hendry Pramudipta Sumiran, Sumiran Suntoro, Adib Fattah Surya Raharja Suryaningsih, Maria Sutinah, Cucu Suyono Suyono Syahril Syahtia Pane, Widi Syamsudin Syamsudin Syifauddin, Muhammad Syifauddin, Muhammad - Tarmedi, Emed Taufiq, Wildan Taufiqurrahman Taufiqurrahman Tedjo Sukmono Tiani Wahyu Utami Tito Anantyo Hartono, Tito Toriq, Ahmad Tri Hastono Tri Jatmiko Wahyu Prabowo Tri Lestari Trimelawati, Reni Triwahyudi . Tuti Suartini Ubaidillah Ubaidillah Ubaidillah Ulfah, Indriana Usman Andrianto Utik Bidayati, Utik Utomo, Dwi Cahyo Verina, Dhea Chandra Wahyudi Wahyudi Wahyudin Wahyudin Wana, Desty wati, Eliya Wibisono, Bagas Wibowo, Tubagus Umar Syarif Had Wicaksono, Ready Widya Parimita, Widya Widyaningrum, Diptya Wildana Wargadinata Windarsih, Anjar Yaakob B. Che Man Yane Regiyana, Yane yanto, Adi Yeusy, Rachel Yoga Bayu Adi Yuliana Noor Setiawati Ulvie Yunus, Badruzaman Yunus, Meila Filhasni Zubaydah, Wa Ode Sitti Zulaiha, Eni