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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.