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DETERMINANTS OF STUDENT ETHICAL BEHAVIOR: A STUDY ON ISLAMIC ACCOUNTING EDUCATION AND STUDENT RELIGIOSITY Maulana, Fadhlan; Laela, Sugiyarti Fatma
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 10, No 1 (2024): Vol 10, No. 1 (2024)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v10i1.9549

Abstract

ABSTRACTThis study aims to analyze the impact of Islamic accounting education and the level of religiosity on ethical behavior. All variables were measured using a questionnaire instrument which was distributed to 53 undergraduate students majoring in Islamic accounting located in Java. The hypotheses were tested using multiple regression analysis. The results show that Islamic accounting education has a positive impact on ethical behavior represented in their daily life. However, the religiosity level does not affect ethical behavior. The implication of the study is the importance of integrating religious values into learning. The values of Islam are universal, such as honesty, trustworthiness, and professionalism, and can be applied to individuals from any religious background. In addition, these values must be internalized. As a result, religion is not just ritual worship, but also has an impact on social piety.ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh pendidikan akuntansi Islam dan tingkat religiusitas terhadap perilaku etis. Seluruh variabel diukur menggunakan instrumen kuesioner yang dibagikan kepada 53 mahasiswa S1 jurusan akuntansi syariah yang berlokasi di Pulau Jawa. Hipotesis diuji dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa pendidikan akuntansi Islam mempunyai dampak positif terhadap perilaku etis responden yang direpresentasikan dalam kehidupan sehari-hari. Namun tingkat religiusitas tidak mempengaruhi perilaku etis. Implikasi dari penelitian ini adalah pentingnya mengintegrasikan nilai-nilai agama ke dalam pembelajaran. Nilai-nilai Islam bersifat universal, seperti kejujuran, amanah, profesionalisme dapat diterapkan pada individu dari latar belakang agama apa pun. Selain itu, nilai-nilai tersebut harus diinternalisasikan sehingga, agama bukan sekadar ibadah ritual, namun juga berdampak pada kesalehan sosial.
Negotiating Mahr as a Woman’s Right in Islamic Marriage: A Normative–Comparative Study of Nigeria and Indonesia Zakari, Hamza Naziru; Fahmi, Zul; Dirgantara, Muhammad; Manda, Rifky Mei; Maulana, Fadhlan
Jurnal Hukum Keluarga Vol. 2 No. 02 (2025): Hukum Keluarga
Publisher : PT. Ratu Bilqis Azzahira bekerjasama dengan Fakultas Syariah Universitas Islam Zainul Hasan Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63731/jhk.v2i02.11

Abstract

Mahr (dowry) serves as a fundamental institution in Islamic marriage law and represents a legally recognized economic right of women, grounded in Qur’anic injunctions and Islamic Law. Despite sharing a common normative foundation, the regulation and practical enforcement of mahr vary considerably across Muslim societies, particularly those characterized by legal pluralism and differing levels of state codification. This article examines mahr as a women’s right within Islamic family law through a normative-comparative analysis of Nigeria and Indonesia. Employing doctrinal legal research and a comparative law approach, the study analyzes the concept of mahr in Islamic jurisprudence and its regulation within the respective Islamic family law frameworks of both countries. The findings reveal that both Nigeria and Indonesia recognize mahr as a mandatory obligation of the husband and the exclusive proprietary right of the wife. However, significant divergences emerge in terms of regulatory structure, institutional enforcement, and legal certainty. In Nigeria, Islamic family law operates within a plural legal system where Islamic law—predominantly influenced by the Maliki school—coexists with customary and statutory laws, resulting in fragmented enforcement and uneven protection of women’s mahr rights. By contrast, Indonesia has incorporated Islamic family law into a more unified statutory framework through Law No. 1 of 1974 on Marriage and the Compilation of Islamic Law, supported by the jurisdiction of Religious Courts, thereby providing relatively clearer mechanisms for legal enforcement, notwithstanding ongoing challenges related to customary practices and implementation. This comparative analysis demonstrates that legal codification, institutional coherence, and state involvement play a crucial role in enhancing legal certainty and strengthening the protection of women’s economic rights in marriage.