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All Journal International Journal of Nusantara Islam El-Mashlahah Jurnal Hukum Lex Generalis GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan QANUN: Journal of Islamic Laws and Studies Ranah Research : Journal of Multidisciplinary Research and Development SIYASI: Jurnal Trias Politica PESHUM
Chaerul Shaleh
UIN Sunan Gunung Djati Bandung
Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Tinjauan Siyasah Maliyah Tentang Pengawasan Keuangan Negara Melalui Opini Wajar Tanpa Pengecualian oleh Badan Pemeriksa Keuangan Al Haura Millani; Beni Ahmad Saebani; Chaerul Shaleh
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 8 No. 4 (2026): Ranah Research : Journal Of Multidisciplinary Research and Development
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v8i4.2216

Abstract

An Unqualified Opinion is one of the prestigious achievements sought by government officials who use public funds in the performance of their duties. An Unqualified Opinion is not the sole indicator of sound financial management, nor does it guarantee freedom from corruption. This study aims to examine whether the Unqualified Opinion aligns with the objectives of oversight and the principles of fiscal policy in efforts to achieve sound financial governance and advance the public interest. Data were collected through a literature review using content analysis, which involves analyzing the content and interpreting various legal provisions and relevant concepts to address the research questions. The results of the study indicate that the unqualified audit opinion (WTP) is fundamentally consistent with the principles of fiscal policy, particularly the principle of trust and the objectives of state financial oversight in safeguarding public assets. Nevertheless, the WTP opinion cannot serve as an absolute guarantee that an entity is free from corruption due to the limited scope of the audit and the nature of financial statement examinations, which are not specifically designed to uncover acts of corruption. Nevertheless, the unqualified opinion (WTP) retains strategic value as an instrument of state financial oversight because it plays a preventive role in enhancing accountability, minimizing the potential for irregularities, and supporting the realization of good governance.
Beyond Worship: A Qualitative Exploration of Mosque Tourism Through the Lens of Maqāṣid Sharī’ah and the 3A Framework in West Java, Indonesia Anggara Disuma; Slamet Firdaus; Encup Supriatna; Chaerul Shaleh; Siska Mandalia
International Journal of Nusantara Islam Vol 14 No 2 (2026): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v14i2.54671

Abstract

This study aims to develop an integrative model that combines the Maqāṣid al-Sharī‘ah framework with the conventional 3A (Attraction, Accessibility, Amenity) tourism model for mosque tourism development. The core concept of mosque tourism is redefined beyond the lens of mere commercial spectacle or visual consumption, repositioning the mosque as a sacred civilizational space where spirituality, education, and communal welfare intersect. Using a qualitative research design grounded in conceptual documentary and textual inquiry into normative scriptures and regional policy frameworks, the spatial scope of this inquiry is contextualized within West Java, Indonesia—a region rich in Islamic cultural heritage. The primary findings reveal that the integration of the five essential Maqāṣid dimensions (preservation of faith, life, intellect, lineage, and wealth) radically operationalizes the 3A framework: Attraction is re-envisioned as spiritual pedagogy, Amenity is re-defined as holistic etic hospitality rooted in ḥalāl-ṭayyib values, and Accessibility is re-contextualized as a moral commitment to socio-economic justice and physical equity. The major challenge identified is the persistent methodological vacuum in translating abstract Islamic ethics into practical tools for destination management amid the growing threat of digital commodification. Consequently, this study recommends a multi-stakeholder collaborative governance model that subordinates industrial logic to the sacred sanctity of religious spaces. This research significantly advances Islamic tourism scholarship by establishing an operational, value-based destination management framework that bridges the dichotomy between normative religious philosophy and practical management efficiency, offering a robust model for sustainable and spiritually respectful tourism.
Co-Authors Aji Saptaji Al Haura Millani Anggara Disuma Bobang Noorisnan Pelita Eef Abdul Aziz Farah Salma Rubbiyanti Fathan Nabiel Febriani Nurul Awaliah Gojali, Dudang iwan setiawan Mualimin Mochammad Sahid Muhammad Rafi Nur Akbar Nurul Fuadha Siregar Rama Raihan Faturrohman Ridwan Eko Prasetyo Saebani, Beni Ahmad Salva Safira Salsabila Siska Mandalia Slamet Firdaus Suntana, Ija Supriatna, Encup Taufiq Alamsyah