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All Journal ESOTERIK JIFA (Journal of Islamic Finance and Accounting)
Subagyo, Tamrin
Unknown Affiliation
Economics, Econometrics & Finance

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Penerapan Bekam Sufistik terhadap Kadar Kolesterol di Klinik Griya Sehat Syafa’at 99 Semarang Fitri, Dianing Pra; Subagyo, Tamrin
ESOTERIK Vol 10, No 1 (2024): Available in June 2024
Publisher : Program Studi Tasawuf dan Psikoterapi, Jurusan Ushuluddin IAIN KUDUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/esoterik.v10i1.25392

Abstract

Cupping is a sunnah treatment from the time of the Prophet until now. However, there is still limited research on cupping associated with sufistic values. This study aims to determine the difference in the effect of sufistic cupping and non-sufistic cupping on cholesterol. This research design uses pre-experiment design that involves one group being given a pre-test, treatment and a post-test. Based on the results it showed that 11 people experienced a decrease in cholesterol levels, while 9 people tended to experience an increase in cholesterol levels. Meanwhile, if the comparison between respondents who used sufistic and non-sufistic cupping shows a significance figure of 0.759 and it can be concluded that the comparison between cholesterol levels after applying sufistic and non-sufistic cupping does not show a significant difference between the two. The results of the interview showed that after performing Sufistic cupping, the patient felt his heart relaxed and calm.
Zakat accounting and public accountability: Evidence from Indonesia Narulitasari, Devi; Mulya, Andwina Sekar Mawarni; Subagyo, Tamrin
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 1 (2023)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i1.6805

Abstract

To what degree does muzakki enforce accountability on zakat institutions to verify the proper transmission of their zakat payments, as posited by the theory? The primary objective of this research is to examine the impact of zakat accounting, internal control, leadership, and organizational culture on public accountability within zakat institutions. The survey was carried out among managers of zakat institutions operating in the Yogyakarta and Surakarta regions. A purposive sampling technique was employed to determine the sample for this study. The research utilized the statistical method of Structural Equation Modeling (SEM) based on variance to analyze the collected data. The findings of the study indicate that zakat accounting, internal control, and organizational culture have a positive influence on public accountability, while leadership does not significantly affect public accountability in zakat institutions. The robustness testing conducted in this study further validates the significance of zakat accounting, internal control, and organizational culture as the primary predictors of public accountability. Theoretically, this research contributes by proposing a new construct, namely zakat accounting. The practical implications derived from this research underscore the importance of implementing zakat accounting practices within zakat institutions as a means to bolster public accountability.
Co-Authors Dianing Pra Fitri Mulya, Andwina Sekar Mawarni Narulitasari, Devi