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THE EFFECT OF WORKPLACE SPIRITUALITY ON AUDIT QUALITY WITH JOB SATISFACTION, AND ORGANIZATIONAL COMMITMENT AS A MEDIATION VARIABLE Muhamad Fuji Hakiki; Yayu Putri Senjani
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 01 (2022): Accruals Edisi Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.880

This study aims to analyze the effect of workplace spirituality on audit quality with job satisfaction and organizational commitment as mediation. The sampling technique used purposive sampling using non-experimental primary data (questionnaire). This study uses a multivariate analysis tool with 2 methods, namely the first generation technique and the second generation technique. The results showed that (1) workplace spirituality had a positive and significant effect on audit quality through job satisfaction, (2) workplace spirituality had a positive and significant effect on audit quality through organizational commitment not proven

Analisis Ekonomi Islam dalam Perspektif Fiqh Melalui Kajian Qawaidul Fiqhiyyah Mustofa Mustofa, Mustofa; Fuji Hakiki, Muhamad; Suganda, Ahmad; Rahman, Encep Taufik
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 3 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i3.1108

Islamic economics, as a component of Islamic knowledge, has emerged as a new discipline in the social sciences, gaining recognition in various higher education institutions in the contemporary Muslim world. Various sources of Islamic knowledge have played an important role in shaping its growth and progress. However, the principles of Islamic law, especially qawa'id al-fiqhiyyah, have not been widely explored regarding their application in the current fiqh paradigm. Through a content analysis approach, this paper examines the relevance of qawā'id al-fiqhiyyah, specifically focusing on the five normative principles and their variations, in understanding Islamic economics from a fiqh perspective. The aim is to evaluate its significance in Islamic economic activities and its adaptability in different temporal and spatial contexts. This research reveals that qawa'id al-fiqhiyyah significantly enriches the understanding of Islamic economics in the realm of higher education. These principles help in interpreting economic theories through the lens of Islamic ethics. Therefore, it can be concluded that the concerted efforts of Muslim social scientists, especially economists, to study this branch of fiqh diligently and with dedication will facilitate a deeper understanding of economic theories from the perspective of fiqh.

Waqf Edumedia: Social Media as a Means of Developing Waqf Literacy in Indonesia Hakiki, Muhamad Fuji; Asrofi, Mohammad; Julendra, Alif Khuwarazmi Maulana
Journal of Islamic Economic Scholar Vol. 1 No. 2 (2020)
Publisher : FEBI UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jies.2020.1.2.228-239

Waqf is one of the financing instruments in Islam. Along with the times, waqf is transformed not only consumptive but also productive. The potential for waqf in Indonesia in 2019 is based on data from the Indonesian Waqf Board or BWI of 300 Trillion per year, but this has not been realized by the general public. In reality, this potential cannot be optimally realized, one of which is due to the low level of literacy in public knowledge about waqf. The purpose of this research is to find out and empirically test how social media can increase the level of community literacy about waqf. The method used in this research is quantitative with Technology Acceptance Models (TAM) which is processed through structural equation modeling (SEM). Collecting data in the field using a survey method with a questionnaire instrument. This research is expected to be able to contribute to the development of waqf literacy so that it can optimize the potential of waqf.Keywords : Waqf, Waqf Edumedia, Social Media, TAM

Kontribusi Muhammad Abdul Mannan Terhadap Skema Jaminan Sosial dalam Peradaban Ekonomi Islam Modern Hakiki, Muhamad Fuji; Suganda, Ahmad; Janwari, Yadi
Jurnal Ilmiah Ekonomi Islam Vol 10, No 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.12919

This research examines the theoretical and practical contributions of Muhammad Abdul Mannan (1938-2021) to the modern Islamic economic civilization. Employing primarily qualitative research methods, Mannan, a pioneering figure, significantly shaped Islamic economics into a distinct social science discipline. His unique perspective on the Islamic approach to social security systems in Islamic economics enriches theoretical knowledge in modern Islamic economics. As a visionary, lifelong educator, and philanthropist, Mannan left a lasting impact by establishing various institutions, including the Social Islamic Bank Limited (SIBL), contributing to the socio-economic development of Bangladesh. He dedicated his talent and hard work to establish SIBL, testing its three-sector model (formal, informal, and voluntary) to alleviate poverty and inequality in society. Introducing Cash Waqf through SIBL as a novel interest-free microcredit strategy for empowering impoverished families, Mannan pioneered the concept in Bangladesh, marking a significant advancement in the realm of Islamic economics.

Challenges and Opportunities of Sharia Marketing in Indonesia: An Ethical and Cultural Perspective Hakiki, Muhamad Fuji; Nelis Jamjam Munawaroh; Melani; Kurniawan; Athoillah, Mohamad Anton
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 01 (2025): JIEI : Vol.11, No. 01, 2025
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Sharia marketing in Indonesia holds great potential due to the country's predominant Muslim population. Fundamental sharia principles such as the prohibitions on riba, gharar, and maysir form the foundation for developing marketing practices that align with Islamic teachings. However, the implementation of sharia marketing in Indonesia faces several challenges, including varied consumer understanding of the halal concept, cultural diversity, and competition from more affordable conventional products. Regulations and sanctions from the Indonesian Halal Product Assurance Agency (BPJPH) reinforce business compliance with halal standards, while digital technology provides opportunities for companies to expand consumer education and enhance product transparency. Collaborations with Muslim influencers and the use of social media have also proven effective in raising consumer awareness, especially among younger generations. This study aims to analyze the challenges and opportunities of sharia marketing in Indonesia from an ethical and cultural perspective, as well as identify marketing strategies that can enhance Muslim consumer trust and loyalty. The findings indicate that effective sharia marketing can strengthen the national economy by increasing the competitiveness of halal products, supporting MSMEs, and contributing to the sustainable growth of the halal industry.

Implementasi Matriks Pada Tabel Input-Output Provinsi Jawa Barat Transaksi Domestik Atas Dasar Harga Produsen Muhamad Fuji Hakiki; Elis Ratna Wulan
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i2.677

The discussion in this study focuses on input-output analysis, one of the implementations of mathematical matrices useful for analyzing interrelated economic problems among others in the economic sector. Mathematics plays an important role in solving economic problems. This is because it is necessary to understand mathematical form, such as mathematical formulas and matrices. The matrices can be used to analyze the dynamics of countries and economic systems, as well as to analyze the main components of different sectors of the economy.

Kontribusi Muhammad Abdul Mannan Terhadap Skema Jaminan Sosial dalam Peradaban Ekonomi Islam Modern Hakiki, Muhamad Fuji; Suganda, Ahmad; Janwari, Yadi
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.12919

This research examines the theoretical and practical contributions of Muhammad Abdul Mannan (1938-2021) to the modern Islamic economic civilization. Employing primarily qualitative research methods, Mannan, a pioneering figure, significantly shaped Islamic economics into a distinct social science discipline. His unique perspective on the Islamic approach to social security systems in Islamic economics enriches theoretical knowledge in modern Islamic economics. As a visionary, lifelong educator, and philanthropist, Mannan left a lasting impact by establishing various institutions, including the Social Islamic Bank Limited (SIBL), contributing to the socio-economic development of Bangladesh. He dedicated his talent and hard work to establish SIBL, testing its three-sector model (formal, informal, and voluntary) to alleviate poverty and inequality in society. Introducing Cash Waqf through SIBL as a novel interest-free microcredit strategy for empowering impoverished families, Mannan pioneered the concept in Bangladesh, marking a significant advancement in the realm of Islamic economics.

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