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Pengaruh Religiusitas, Literasi, dan Akuntabilitas terhadap Minat Berwakaf Tunai di Bank Syariah Indonesia dengan Tingkat Pemahaman sebagai Variabel Moderasi Antria Susilawati; Mursyid Mursyid; Abubakar Idham Madani
Jurnal Syntax Admiration Vol. 5 No. 10 (2024): Jurnal Syntax Admiration
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v5i10.1669

Abstract

Cash waqf is a form of Islamic financial empowerment that has great potential in improving social welfare. However, public interest in cash waqf is still relatively low compared to traditional waqf. This study aims to analyze the influence of religiosity, literacy, and accountability on interest in cash waqf in Bank Syariah Indonesia, with the level of understanding as a moderation variable. The method used was quantitative with a data collection technique through a questionnaire distributed to 35 customers of Bank Syariah Indonesia in Teritip Village, East Balikpapan. The data was analyzed using the Partial Least Squares (PLS) analysis technique. The results of the study show that religiosity, literacy, and accountability have a positive and significant effect on interest in cash waqf. In addition, the level of understanding moderates the relationship between religiosity, literacy, and accountability and interest in cash waqf. The conclusion of this study shows that increasing public understanding of cash waqf can increase their potential participation in the program.
Religious-Based Entrepreneurship Education to Build Student Independence Character in Islamic Boarding School Moch Ibrahim; Mukhamad Ilyasin; Mursyid Mursyid
Tafkir: Interdisciplinary Journal of Islamic Education Vol. 7 No. 2 (2026): Integrative Islamic Education
Publisher : Pascasarjana Universitas KH. Abdul Chalim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/tijie.v7i2.2482

Abstract

The independence of santri is one of the primary objectives of pesantren education; however, in practice, there remains a gap in the integration of entrepreneurship education with religious values, particularly within Islamic Religious Education (PAI). Entrepreneurship education is often understood in a pragmatic manner and has not been fully internalized as part of character formation grounded in Islamic teachings. Therefore, this study aims to examine in depth how religious-based entrepreneurship education is developed and implemented to shape the independent character of santri through the integration of Qur’anic values, the exemplary model of the Prophet Muhammad (peace be upon him), and the principles of sharia-based entrepreneurship. This study employed a qualitative method with a case study approach conducted at Pondok Pesantren Uswatun Hasanah Samarinda. Data were collected through in-depth interviews with pesantren leaders, teachers, and santri, observations of learning processes and entrepreneurial activities, and documentation of institutional programs and policies. The findings indicate that religious-based entrepreneurship education is developed through integrated intracurricular and extracurricular programs and implemented through classroom instruction combined with hands-on entrepreneurial practices. This integration of religious values and entrepreneurship has proven effective in fostering santri independence, encompassing independent thinking, mental attitudes, and financial self-reliance. The implications of this study highlight the importance of strengthening religious-based entrepreneurship education models as a strategic approach for pesantren in preparing santri who are independent, possess strong Islamic character, and are adaptive to contemporary socio-economic challenges.
Determinasi Pengungkapan Kepatuhan Syariah Pada Negara Gulf Cooperation Council (GCC) Berdasarkan Standar AAOIFI Fauza Dwi Annisa Sabani; Mursyid Mursyid; Maisyarah Rahmi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9489

Abstract

Sharia compliance is a concept referring to adherence or conformity to the principles of Islamic law in various aspects of life, including economics, finance, business, and social matters. This research aims to analyze the factors suspected to influence Sharia compliance based on AAOIFI standards, namely Sharia supervisory boards and risk management. The study adopts a quantitative approach with data sourced from the financial reports of seven companies located in GCC countries. The method employed in this research is multiple linear regression analysis using SPSS version 25 software. The findings indicate that, partially, the educational background of Sharia supervisory board members, the number of Sharia supervisory board members, and liquidity risk have a positive impact on Sharia compliance. Conversely, the educational background in fiqh muamalah (Islamic commercial jurisprudence) of Sharia supervisory board members and credit risk have a negative impact on Sharia compliance.