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Apakah Peran Etika Kerja Islam Memoderasi Objektivitas dan Komitmen Profesi Terhadap Moral Disengagement Akuntan di Indonesia? Mais, Rimi Gusliana; Hidayah, Nurul; Munir , Munir; Widyastuti Wulaningsih, Ririn
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.33011

Purpose: This study purpose is to provide empirical evidence of the role of Islamic work ethics in moderating objectivity and professional commitment to moral disengagement of Indonesian accountants. Methodology/approach: This research is descriptive quantitative, which is measured using the SEM PLS analysis method using the Smart PLS application. Respondents in this research are individuals who work as accountants, auditors and financial staff who work in the Jabodetabek area. Data collection by filling out questionnaires by 214 sample respondents. Hypothesis testing using the p-value test on the boostrapping menu in the SmartPLS application. Findings: The research results prove that (1) Objectivity has a negative effect on moral disengagement; (2) Professional commitment has a negative effect on moral disengagement; (3) Islamic work ethics have a negative effect on moral disengagement; (4) Objectivity with moral disengagement is not moderated by Islamic work ethics; (5) Professional commitment with moral disengagement is not moderated by Islamic work ethics. Practical implications: The implications of the research results provide evidence of the importance of implementing Islamic work ethics in the work environment of accounting offices and the public accounting profession. Originality/value: This research investigates the rarely explored area of accounting morality and includes Islamic work ethics as a key variable. By measuring accountants' moral disengagement, this study provides valuable insights into this field and presents a fresh perspective for future research. This research is one of the few studies that includes Islamic work ethics as a variable when measuring accountants' moral disengagement.

Development of Augmented Reality as a Learning Media on Informatics Learning Hardware Material in SMP Aprianto, Vani; Munir , Munir; Megasari, Rani
NUANSA INFORMATIKA Vol. 19 No. 1 (2025): Nuansa Informatika 19.1 Januari 2025
Publisher : FKOM UNIKU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ilkom.v19i1.235

This study was motivated by the researcher's concern about the difficulty of informatics subjects at the junior high school level. Moreover, when examined, hardware material is a challenge for teachers and students in carrying out learning in the classroom. In some places, student motivation and learning outcomes in understanding hardware material tend to be low. The purpose of this study is to develop Augmented Reality learning media on learning informatics hardware material in class VII junior high school. The research method used is Research and Development (R&D) which uses the Brog & Gall research model with 10 models, then simplified into 3 major steps which will be implemented in the development procedure process by adopting the results of Sukmadinata's R&D model simplification. Testing the feasibility of development, it was tested with the results of a media expert assessment of 81.25% very feasible criteria. While the material expert assessment with a score of 81.82% is very feasible. The results of the implementation of student respondents on a limited scale were 76.42% of the interesting category and a wide scale of 84.11% of the very interesting category. So it can be concluded through the results of expert validation, limited scale trials and wide scale trials, that augmented reality as learning media is feasible to use as a learning tool during the learning process

Islamic Epistemology and Its Implications for Contemporary Curriculum Design Saro’i, Mohammad; Munir , Munir
Global Education Journal Vol. 3 No. 1 (2025): Global Education Journal (GEJ)
Publisher : Civiliza Publishing, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/gej.v3i1.871

Contemporary educational curricula in many Muslim countries, including Indonesia, are still dominated by a secular paradigm that separates knowledge from spiritual values, thus creating a disorientation in educational objectives. This study aims to examine Islamic epistemology as an alternative foundation in designing an integral curriculum oriented towards the formation of a perfect human being. Using a qualitative approach through literature review, this study analyzes the works of classical and contemporary Islamic figures as well as relevant modern educational theories. The results show that Islamic epistemology views knowledge as a unity derived from revelation, reason, and experience, thus providing a transformative direction in the formulation of educational objectives, curriculum content, learning methods, and evaluation. The conclusion of this study confirms that the application of Islamic epistemology in curriculum design can address the value crisis in modern education and reorient education towards the formation of knowledgeable and moral human beings. The contribution of this study lies in the presentation of the concept of a monotheistic value-based curriculum that can serve as a philosophical and practical basis for contemporary Islamic educational reform.

Islamic ecoteology and the spirit of fastabiqul khairat: A reconstruction of the theology of goodness in the era of ecological crisis and digital public space Yudaningsih, Yudaningsih; Solihin, Muhtar; Munir , Munir
Jurnal Iman dan Spiritualitas Vol. 5 No. 4 (2025): Jurnal Iman dan Spiritualitas
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jis.v5i4.51791

This study aims to analyze the relationship between Islamic theology and the global ecological crisis through the perspective of Islamic ecotheology. The main focus is to explore the principles of monotheism, khalifah, and amanah as the basis for the formation of Islamic ecological ethics relevant to the development of sustainable civilization in the modern era. This study employs a qualitative approach, utilising library research methods. Data were obtained from primary and secondary literature related to Islamic theology, environmental ethics, and ecological spirituality. The analysis was conducted descriptively and reflectively, using an interpretative model to examine ecotheological values within the context of the global environmental crisis. This study found that Islamic ecotheological values have the potential to build a theology of a good paradigm that integrates faith, knowledge, and ecological action. The principle of Fastabiqul Khairat (competing in goodness) can serve as a theological basis for encouraging environmental action and interfaith digital da'wah as a form of spiritual responsibility towards the earth. The results of this study can be applied in various fields, including Islamic education, environmental ethics, social theology, and digital communication studies. These findings are also relevant to the development of public policy, socio-religious movements, and ecology-based da'wah strategies that strengthen spiritual awareness and environmental sustainability. This research presents a reconstruction of the theology of goodness, drawing on Islamic ecotheology and its integration with digital culture. This approach expands the role of Islamic theology from the normative realm to collaborative ecological praxis, making a new contribution to the development of environmental theology discourse in the global era.

Islamic Epistemology and Its Implications for Contemporary Curriculum Design Saro’i, Mohammad; Munir , Munir
Global Education Journal Vol. 3 No. 1 (2025): Global Education Journal (GEJ)
Publisher : Civiliza Publishing, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/gej.v3i1.871

Contemporary educational curricula in many Muslim countries, including Indonesia, are still dominated by a secular paradigm that separates knowledge from spiritual values, thus creating a disorientation in educational objectives. This study aims to examine Islamic epistemology as an alternative foundation in designing an integral curriculum oriented towards the formation of a perfect human being. Using a qualitative approach through literature review, this study analyzes the works of classical and contemporary Islamic figures as well as relevant modern educational theories. The results show that Islamic epistemology views knowledge as a unity derived from revelation, reason, and experience, thus providing a transformative direction in the formulation of educational objectives, curriculum content, learning methods, and evaluation. The conclusion of this study confirms that the application of Islamic epistemology in curriculum design can address the value crisis in modern education and reorient education towards the formation of knowledgeable and moral human beings. The contribution of this study lies in the presentation of the concept of a monotheistic value-based curriculum that can serve as a philosophical and practical basis for contemporary Islamic educational reform.

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