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Dialektika Fiqih Muamalah dan Praktik Akuntansi Kontemporer: Pendekatan Studi Islam Interdisipliner Martini, Tina; Farida, Umma; Dzofir, Mohammad; Fauzah, Munaya
AKTSAR: Jurnal Akuntansi Syariah Vol 9, No 1 (2026)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v9i1.37511

Abstract

Penelitian ini bertujuan menganalisis dialektika antara fiqih muamalah dan praktik akuntansi kontemporer melalui pendekatan studi Islam interdisipliner yang mengintegrasikan filsafat Islam, etika, dan teori sosial. Penelitian menggunakan pendekatan kualitatif dengan metode field research melalui wawancara mendalam terhadap lima praktisi akuntansi dan keuangan. Hasil penelitian menunjukkan bahwa praktik akuntansi kontemporer telah mengimplementasikan nilai amanah, transparansi, keadilan, dan akuntabilitas melalui berbagai mekanisme pengendalian internal. Namun, implementasi nilai-nilai tersebut masih menghadapi tantangan berupa tekanan profit, kepentingan organisasi, keterbatasan transparansi, serta belum optimalnya penerapan prinsip syariah, terutama terkait larangan riba. Temuan penelitian mengindikasikan adanya kesenjangan antara nilai normatif fiqih muamalah dan realitas praktik akuntansi modern. Oleh karena itu, fiqih muamalah, teori sosial, dan filsafat Islam dapat menjadi landasan alternatif dalam mengembangkan praktik akuntansi yang lebih etis, akuntabel, dan berorientasi pada kemaslahatan publik.
Enhancing Teacher Performance through Academic Supervision Strategies in Junior High Schools, Grobogan Regency, Indonesia Ahsana Faelasupa Amalia; Mohammad Dzofir
International Journal of Social Learning (IJSL) Vol. 6 No. 3 (2026): August
Publisher : Indonesian Journal Publisher in cooperation with Indonesian Social Studies Association (APRIPSI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/ijsl.v6i3.623

Abstract

Academic supervision is often constrained by rigid administrative approaches that lack contextual alignment with madrasah culture. This study aims to analyze the principal’s supervision management strategies in enhancing teacher performance at MA Miftahut Thullab Grobogan. A qualitative case study design was employed, using in-depth interviews, participant observation, and document analysis with the principal, supervisor, and teachers. Data were analyzed interactively through condensation, display, and conclusion drawing. The findings demonstrate that supervision management is systematically carried out through the planning, organizing, implementing, and evaluating stages. Key strategies, comprising reflective coaching, direct supervision, continuous motivation, and periodic evaluation, substantially elevated teacher professionalism and instructional quality. Despite internal constraints, including limited facilities, and external environmental challenges, the principal effectively applied adaptive supervision. This study concludes that a transformative, Islamic-value-based supervision model, integrated with local organizational culture, is essential for achieving sustainable improvements in educational quality within Islamic secondary schools.
The Acculturation of Islam and Customary Law: an Experience of Minangkabau, Indonesia Erwati Aziz; Mohammad Dzofir; Aris Widodo
QIJIS (Qudus International Journal of Islamic Studies) Vol 8, No 1 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/qijis.v8i1.7197

Abstract

Islam as an unperceived religion from an essentialist perpective, beause it is transhistorical. The reality shows that the expression of Islam in one particular geographical context is a result of the interplays between Islamic teachings and local culture. This is a qualitative studyon Minangkabau customs and culture, with data collected by reviewing documents, both in the form of books, and articles. In addition, interviews were conducted with a number of Minang figures, and added to the Minang residents experiences. The results showed that the Minangkabau customs and culture had acculturated with Islam since it was introduced to the Minang region around the 8th century AD. Before its introduction, there were customs and cultures based on their habits. This acculturation occurs peacefully, therefore, the decisions of the traditional leaders do not cause turmoil and resistance from adat stakeholders in the region. Acculturation of Minang customs and culture with Islam takes the form of synthetism, while adat adapts to its teachings. When Islam with Minang customs and culture blend into one, changes occur in three forms. Firstly, when the custom is not in accordance with the Islamic teachings, it is adjusted, as illustrated in the Minang customary philosophy which reads, “Adat basandi alua jo patuik, alua jo patuik basandi bana, bana badiri sandirinyo” changed into “Adat basandi Syara’, Syara’ basandi Kitabullah”. Secondly, both customs and culture, which are in line with Islam remain preserved, such as the principle of deliberation (musyawarah) and consensus (mufakat). Thirdly, it led to the promulgation of Islam in a new culture that has not existed before, such as the Khatam Al-Qur’an ceremony for children.