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Pengelolaan Lingkungan Berkelanjutan melalui Pemberdayaan Komunitas Masyarakat di Dusun Banjarsari, Pakem, Sleman, Yogyakarta Abdurrahman, Zahron; Zelania In Haryanto; Mhd Zakiul Fikri; Gita Diah Prasasti; Niesa Hanum Mistoro; Devi Sulistyaningrum; Rifki Baskara Kuncorojati; Husnul Abdi; Ulfida Aisya Laishela; Arsiva Alifia Gati; Umi Hanifah
Rahmatan Lil 'Alamin Journal of Community Services Volume 5 Issue 1, 2025
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol5.iss1art6

Abstract

Permasalahan lingkungan, khususnya terkait pengelolaan sampah dan kesehatan masyarakat, masih menjadi isu krusial di Daerah Istimewa Yogyakarta (DIY), termasuk di Dusun Banjarsari, Kapanewon Pakem, Kabupaten Sleman. Infrastruktur pengelolaan sampah yang belum memadai serta minimnya kesadaran masyarakat dalam menjaga kebersihan lingkungan menjadi faktor utama yang memperburuk kondisi tersebut. Untuk merespons permasalahan ini, dilakukan kegiatan pengabdian kepada masyarakat dengan pendekatan pemberdayaan komunitas yang mencakup tiga program utama: (1) Sosialisasi Pengelolaan Sampah dan Pelatihan Pembuatan Lilin dari Minyak Jelantah, (2) Sosialisasi Hak dan Kewajiban Warga Negara dalam Isu Lingkungan, serta (3) Penyuluhan Agromedicine, Pelatihan Pembuatan Jamu Herbal, dan Pemeriksaan Kesehatan Warga. Metode pelaksanaan yang digunakan meliputi identifikasi kondisi lapangan, analisis permasalahan, perumusan program bersama tim, serta pelaksanaan kegiatan dengan melibatkan partisipasi aktif warga. Hasil pelaksanaan menunjukkan peningkatan pengetahuan warga terhadap isu pengelolaan sampah dan kesehatan, serta munculnya inisiatif untuk menerapkan hasil pelatihan dalam kehidupan sehari-hari. Selain itu, kegiatan ini juga memberikan dampak sosial berupa penguatan peran warga dalam menjaga lingkungan secara kolektif. Kegiatan ini menunjukkan bahwa pendekatan edukatif, partisipatif, dan berbasis komunitas mampu menjadi strategi efektif dalam membangun kesadaran serta tindakan nyata menuju pengelolaan lingkungan yang berkelanjutan di tingkat lokal.
Islamic ethical governance: An integrated model for corruption prevention Abdurrahman, Zahron
Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis Vol. 2 No. 1 (2025): Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/kurva.v2i2.2245

Abstract

This study develops an integrated Islamic Ethical Governance model for organizational corruption prevention, incorporating Islamic values of 'adl (justice), amanah (trust), shura (consultation), and Islamic business ethics. Using a qualitative systematic literature review approach, relevant scholarly sources were analyzed through thematic coding to create a conceptual framework integrating modern governance principles with Islamic ethical values. The research presents a comprehensive four-element model: 'adl-based internal and external control mechanisms promoting justice; amanah-driven transparency and accountability reflecting moral responsibility; shura-institutionalized ethical training and participatory consultation fostering anti-corruption values; and Islamic business ethics implementing socially responsible behavior through CSR rooted in maslahah, ihsan, and taqwa. This holistic framework provides a foundation for nurturing anti-corruption organizational behavior. It contributes a theoretically grounded, practically applicable framework for implementing Islamic ethical governance as a sustainable anti-corruption strategy, addressing existing literature gaps in corruption prevention mechanisms.
Building a Halal Ecosystem Through Sharia Business Education and MSME Mentoring Muhammad Bekti Hendrie Anto; Heri Sudarsono; Abdurrahman, Zahron; Kinanthi Putri Ardiami; Achmad Rizal
Journal of Islamic Economy and Community Engagement Vol. 6 No. 2 (2025): Volume 6 No.2 2025
Publisher : FEBI UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jiecem.2025.6.2.2794

Abstract

The concepts of halal and thayyib serve as fundamental pillars of Islamic-based business, encompassing not only the products consumed but also the entire underlying business process. Micro, Small, and Medium Enterprises (MSMEs) located around the Faculty of Business and Economics (FBE), Universitas Islam Indonesia (UII), particularly in Dero Hamlet, Ngringin, demonstrate considerable potential for developing Sharia-compliant business practices. However, limited knowledge regarding the concepts of halal, Islamic business management, and the halal certification process remains a major constraint. This community service program was designed to enhance literacy and practical implementation of halal business principles through the Sharia Business School for MSMEs, which integrates educational sessions, training activities, and halal certification assistance. The methodology comprised three main stages: assessment, training, and evaluation. The results indicate an improvement in participants’ understanding of the Islamic business cycle and a heightened awareness of the importance of halal certification. This initiative is expected to serve as a sustainable model for community empowerment, contributing to the establishment of a Halalan Thayyiban business ecosystem within the FBE UII environment.
EXPLORING THE IMPACT OF SHARIA SUPERVISORY BOARD CHARACTERISTICS ON ENVIRONMENTAL DISCLOSURE: A GLOBAL STUDY OF ISLAMIC BANKS Abdurrahman, Zahron; Wicaksono, Aditya Pandu
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 13, No 2 (2025): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v13i2.36435

Abstract

This research assesses the extent to which Sharia Supervisory Board (SSB) traits impact the worldwide phenomenon of environmental disclosures of Islamic Banks. We used Multivariate Regression Analysis to assess the environmental disclosures of 33 Islamic Banks in the world using the GRI 300 standards obtained from the Refinitiv Database, while the SSB traits of Shariah Qualification, Financial Expertise, Gender and Nationality Diversity, Board Size, and the Annual Reports of the Banks were manually collected as SSB were visions of Mufti Shariah. The research employed Panel Data Regression using the Fixed Effects Estimator to control for unobserved heterogeneity around the Banks and to ensure the reliability of the findings. The results showed that Gender and National Diversity had a positive effect on Mukahara Shariah, meaning that more Diversity in Religion and Nationality of the Board Members led to more disclosure. In contrast, Shariah Qualification had a negative effect, while financial expertise and Board Size had no effect.  The research results demonstrate the importance of SSB to advance the Disclosure of Sustainability Reporting Construction to the elders, that SSBs must give More Priority to diversity over traditional religious qualifications. The research results have effectively empowered the Regulators of Islamic Financial Institutions to complement the SSBs to include the Responsible Sharia Governance of Islamic Banking Systems for Compliance with the Global Sustainability Standards.
Sharia Qualification and Financial Expertise as Determinants of Islamic Bank Performance Abdurrahman, Zahron; Putri, Baiq Krisnina Maharani
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.866

Abstract

Islamic banks rely on Sharia Supervisory Boards, whose religious and financial expertise is essential for ensuring compliance, effective governance, and enhanced financial performance.This study aims to examine the effect of Sharia qualification and financial expertise of Sharia Supervisory Board members on the financial performance of Islamic banks worldwide. Using panel data of Islamic banks from 2019–2023, this research investigates how the dual competencies of Sharia Supervisory Board members religious and financial shape the effectiveness of Sharia governance and influence bank performance measured by Return on Assets and Return on Equity. The study employs panel data regression analysis with a binary scoring system based on AAOIFI and IFSB standards. The results indicate that both Sharia qualification and financial expertise have a positive and significant effect on financial performance, suggesting that competent Sharia Supervisory Board contribute not only to compliance assurance but also to managerial efficiency. These findings enrich the growing body of literature on Sharia governance effectiveness, offering empirical insights from emerging Islamic banking markets. Furthermore, this study provides policy implications for regulators and Islamic financial institutions to strengthen the selection, training, and certification of Sharia Supervisory Board members, thereby improving the quality and structure of Islamic governance.