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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.

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.

THE INTEGRATION OF SCIENCE IN ISLAMIC EDUCATION: A CRITICAL ANALYSIS OF AZYUMARDI AZRA'S EDUCATIONAL THOUGHT Prihatin, Nyimas Yunierti; Abdurrahmansyah, Abdurrahmansyah; Munir , Munir; Fauzi , Muhammad; Alimron, Alimron; Wigati , Indah
Edukasi Islami: Jurnal Pendidikan Islam Vol. 14 No. 001 (2025): Edukasi Islami: Jurnal Pendidikan Islam (Spesial Issue)
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v14i001.9263

Background: This study stems from the urgency of integrating science into the Islamic education system as proposed by Azyumardi Azra, particularly in response to the challenges of globalisation and technological developments. Research Objective: The objective of this study is to analyse Azra's ideas on scientific integration through various theoretical perspectives in order to assess their relevance and contribution to the development of contemporary Islamic education. Method: This study uses a qualitative method with a literature study approach, through a systematic search of Azra's works in the form of books, journals, and scientific articles, as well as relevant supporting literature. Results: The results show that Azra's concept of scientific integration emphasises the synergy between religious and general knowledge as the foundation for the modernisation of education, enabling it to respond adaptively to social change and technological advances. This idea positions education as a vehicle for shaping believers who possess intellectual and scientific competence. Thus, Azra's thinking provides a philosophical basis as well as a practical direction for the reconstruction of a progressive, open, and contextual education system without losing its Islamic identity. Conclusion: This study concludes that the integration of science is an important strategy in strengthening the role of education as a driver of scientific progress and Muslim civilisation in the modern era.

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