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All Journal MANAGERIA: Jurnal Manajemen Pendidikan Islam Journal of Islamic Accounting and Finance Research
Mu'afi, M. Hanief
Unknown Affiliation
Religion Economics, Econometrics & Finance Education

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Does sharia governance in secular countries exist? Turkey and France experience M. Hanief Mu'afi; Razali Ade Syahputra Hasibuan
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.2025.7.1.25218

Abstract

Purpose - This study seeks to answer the question, "does shariah governance exist in secular countries?" by examining Turkey and France as case studies. Method - This study adopts Whittington’s practice theory approach, with Shariah governance indicators carefully prepared. Content analysis is applied to data from regulatory websites, annual reports, and official bank websites in Turkey and France. Each piece of information that aligns with the predefined indicators is systematically compiled, enabling a comparative assessment of shariah governance regulations, structures, processes, and reporting practices across both countries. Result - The study finds that shariah governance in secular countries varies significantly and is influenced by political will and regulatory frameworks. In France, Shariah governance remains undeveloped due to constitutional restrictions on religious intervention. In contrast, Turkey has institutionalized shariah governance, with TKBB issuing regulations and overseeing participation banks, yet weaknesses remain in governance structures and reporting standards. These findings reinforce Institutional Theory, demonstrating how political and regulatory environments shape the effectiveness of Shariah governance in secular states. Implication - The study highlights how regulatory frameworks and political dynamics shape Shariah governance in secular contexts, offering insights for Islamic banks, regulators, and policymakers to strengthen governance to enhance compliance and ensure sustainability. Originality - This is one of the first studies to investigate the existence of sharia governance in a country with a secular constitution and reveal how political dynamics may influence it.
Fixed Asset Management of Pondok Pesantren: Practices, Practitioners, and Praxis Mu'afi, M. Hanief; Sugiri, Slamet
MANAGERIA: Jurnal Manajemen Pendidikan Islam Vol. 10 No. 1 (2025)
Publisher : Prodi Manajemen Pendidikan Islam FITK UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/manageria.2025.101-04

Abstract

This study investigates fixed asset management practices in Islamic boarding schools (pesantren) through the lens of strategy-as-practice theory, with particular attention to the dimensions of practice, practitioner, and praxis. Employing a qualitative case study design, the research explores two contrasting pesantren: Pondok Tahfizh Daarul Qur’an (modern typology) and Pondok Pesantren BUQ (traditional salaf typology). Data were collected through in-depth interviews, institutional document analysis, and NVivo-assisted thematic coding. The findings reveal distinct patterns of asset ownership, regulation, maintenance, and reporting. Daarul Qur’an demonstrates formalized asset management mechanisms under foundation governance, though hindered by limited human resource competencies and procedural inconsistencies. In contrast, BUQ maintains a highly personalized, non-bureaucratic model rooted in kiai leadership, with minimal documentation and planning. The praxis of asset management is shaped not only by structural governance but also by the interplay of pesantren culture, practitioner agency, and socio-religious values. This study offers empirical insights into the organizational behaviors that facilitate or impede strategic asset management in Islamic education contexts. Limitations include the narrow case scope and typological selection, suggesting the need for future research across broader pesantren variants. Recommendations include the development of culturally grounded yet standardized asset management guidelines and capacity-building initiatives to professionalize resource governance in pesantren settings.
Co-Authors Razali Ade Syahputra Hasibuan Slamet Sugiri