M. Ja’far Shodiq
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The integration of maqasid sharia principles on digital accounting information system in Indonesian Islamic microfinance Provita Wijayanti; Intan Salwani Mohamed; Dalila Daud; Hani Werdi Apriyanti; M. Ja’far Shodiq; Arifathul Khoiriyah
Journal of Islamic Accounting and Finance Research Vol. 7 No. 1 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.1.25345

Abstract

Purpose - This study analyzes the integration of Maqasid sharia Principles into the digital accounting information system (DAIS) in Indonesian Islamic Microfinance (BMTs). Method - This is a descriptive quantitative study with a survey method distributed to 226 of 455 key decision-makers across accredited BMTs, consisting of members of the Supervisory Board, Board of Committees, Managers, Heads of Operations/Finance, and Heads of Marketing. Result - This study found that integrating Maqasid sharia on DAIS is highly effective (84%). The highest scores were recorded for Hifdzul Maal (6.28), Hifdzul Aql (6.26), Hifdzul Diin (6.24), and Hifdzul Nasl (6.18), while Hifdzul Nafs (6.05) showed the lowest score. Implication - This study highlights the need for greater attention to the Hifdzul Nafs dimension by expanding access to microfinance for low-income communities and strengthening partnerships with other institutions. Policymakers and BMT management should integrate regular monitoring and evaluation to improve the effectiveness and offer valuable insights on financial inclusion and social welfare in Indonesia. Originality - This is the original study that firstly evaluates the integration across the five Maqasid sharia dimensions and provides a comprehensive assessment of its alignment with Islamic principles.
The Creation of Man in Tafsir Al-Jawahir by Thanthawi Jawhar Alya Muhibah; Heru Apriliaji; Mochammad Luthfie; Muhammad Haikal Pasha; M. Sugino Ramdhan; M. Ja’far Shodiq; Say Futriana; Widya Rosi Juliyanti
al-Afkar, Journal For Islamic Studies Vol. 8 No. 3 (2025)
Publisher : Perkumpulan Dosen Fakultas Agama Islam Indramayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afkarjournal.v8i3.1656

Abstract

This research examines the concept of human creation according to Tafsir Al-Jawahir by Tantawi Jawhari, a commentary that combines interpretation of the Al-Qur'an with a scientific approach. This tafsir highlights how the Qur'an explains the creation of humans through several stages, starting from the earth to becoming perfect creatures. The process of human creation includes the phases of germfah (semen), alaqah (a clot of blood), mudghah (a clot of flesh), bone formation, and the impregnation of the spirit that brings human life. Tantawi uses the "tahlili" exegetical method, which emphasizes in-depth and comprehensive explanations of the meaning of Al-Qur'an verses, and links them to modern science such as biology and embryology. This research also shows that Tantawi includes elements of science in his interpretations, such as images of plants, animals and natural phenomena, to strengthen the reader's understanding of the process of human creation.Through this approach, Tantawi wants to show that there is no conflict between the Koran and science, in fact the Koran precedes science in explaining many natural phenomena. This study employed a qualitative method with a literature review approach, with the primary data sources being the Tafsir Al-Jawahir and other secondary sources. The results revealed that Tantawi successfully connected the concept of human creation in the Qur'an with modern scientific theories, ultimately demonstrating God's greatness and power in the creation of living things.