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TRANSPARENCY AND ACCOUNTABILITY OF PRODUCTIVE WAQF: MITIGATING THE PRINCIPAL-AGENT PROBLEM THROUGH THE SHARIA CORPORATE SOCIAL PERFORMANCE (CSP) FRAMEWORK Muhammad Azrul Amirullah; M. Akbar Hilman; Muhammad Nabil Hanif; Musyaffa Addin
Jurnal Ilmiah Al-Tsarwah Vol. 8 No. 2 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v8i2.10596

Economic empowerment in the modern era focuses not only on improving material well-being but also demands equity, distributive justice, and social sustainability in accordance with sharia principles. In this context, waqf becomes a strategic instrument. The Indonesian Waqf Board (BWI, 2023) estimates that the potential for cash waqf in Indonesia reaches around IDR 180 trillion per year, but its realization is still very low, only in the range of several trillion rupiah. This large gap indicates that the potential of waqf as an inclusive and sustainable long-term financing instrument has not been optimally utilized. Using a descriptive qualitative method, a case study on the Foundation for the Maintenance and Expansion of Waqf at Pondok Modern Gontor (YPPWPM), UNIDA Gontor will be complemented by in-depth semi-structured interviews with various stakeholders to map perceptions and analyze relevant documents. Findings indicate persistent information asymmetry and limited public reporting, which erode trust and constrain the productivity of waqf assets. Mapping CSP’s three pillars: (i) social responsibility principles, (ii) social responsiveness processes, and (iii) observable outcomes onto YPPWPM’s governance clarifies where accountability mechanisms can be operationalized (e.g., clearer role separation, auditable reporting, outcome tracking aligned to maqāṣid al-sharī‘ah). The paper proposes a practicable CSP-Syariah checklist for nazhir that reduces information asymmetry, strengthens answerability, and improves legitimacy, thereby mitigating the principal–agent problem and enabling more consistent productive deployment of waqf assets at Gontor. Policy and managerial implications highlight the need for standardized public reporting, routine sharia/audit reviews, and outcome-based monitoring to sustain stakeholder confidence and social

Metode Takhrijul Furu’ Alal Ushul: Pilar Dinamis Dalam Istinbatul Hukum Islam Muhammad Akbar Hilman; Muhammad Azrul Amirullah
Jurnal Kajian Hukum Dan Kebijakan Publik | E-ISSN : 3031-8882 Vol. 3 No. 1 (2025): Juli - Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/g5fpzr25

Sharia law is a legal product derived from the Qur'an and Sunnah through the ijtihad of scholars using established legal reasoning principles. The method of legal reasoning itself was not formally codified at the time. It existed during the lifetime of the Prophet Muhammad (peace be upon him) and his companions. After the Prophet returned to his Lord, the method of legal reasoning was adopted by the Companions who were well-versed in Islamic law. They analysed the textual sources of Islamic law and the explanations of the Prophet Muhammad, peace be upon him, before establishing the law. This practice was continued by the Tabi’in and Tabiut Tabi’in in subsequent generations in the process of legal reasoning, which later became known as the Mujtahid. These Mujtahid imams were the ones who established the principles of legal reasoning in the history of Islamic law. The type of method used in this research is the literature review method. This method was chosen because it facilitates the search for research discussions. The approach used includes a conceptual approach. Thus, the ability to derive legal rulings from sources of Islamic law will develop gradually, in line with increasing experience and understanding of the maqashid syariah—the primary objectives of Islamic law itself. A student will also develop sensitivity to societal dynamics and be able to distinguish between matters that are fixed (tsawabit) and those that are variable (mutaghayyirat). This is important so that the laws produced remain relevant, functional, and flexible in the face of modern times. Additionally, this training fosters the spirit of ijtihad and scientific courage in deriving new laws, especially amid the rapid pace of globalisation, technological advancements, and the emergence of social phenomena unprecedented in classical times. They will also become accustomed to reading classical and contemporary literature comparatively, thereby broadening their perspective on fiqh, making it tolerant and not narrow-minded.

Pembentukan Tradisi Ilmiah Dalam Islam Dan Hubungannya Dengan Worldview Islam Dalam Pandangan Muhammad Naquib Al-Attas Muhammad Azrul Amirullah; Muhammad Ridwan Mubarok; Maulana At-Tsani
Ma'had Aly Journal of Islamic Studies Vol. 5 No. 1 (2026): Ma had Aly Journal of Islamic Studies
Publisher : AL-BAYAN INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63398/1cthwg70

Islam is a perfect religion. To understand Islam, knowledge based on the values of the Qur'an and the guidance of the Prophet Muhammad (peace be upon him) is needed to form an Islamic perspective. Muhammad Naquib Al Attas has declared this to prevent what is called westernization or western thought patterns that arise and spread in Islamic traditions and perspectives. In fact, Muslims must study what has become their scientific tradition (Islam) to be distanced from the values of westernization. In this writing, a normative approach is used based on facts and written data sources in the form of journals, articles, and books that have a relationship to this discussion. As a result, Muhammad Naquib Al Attas emphasized the importance of the Islamization of knowledge as a bridge to prevent western perspectives or worldviews, which refers to Islamic epistemology, namely the Qur'an and the guidance of the Prophet Muhammad (peace be upon him). Muhammad Naquib Al-Attas also urged Muslims to sort out contemporary science, which has been mixed with Western speculation and ideology that contradict Islamic values. He offered a solution that focuses on reconstructing contemporary science by integrating Islamic values and worldview (tawhid) as its epistemological basis, not only methodologically, but also in terms of values, goals, and ethics.

Rekonstruksi Kebijakan Pembangunan Sumber Daya Manusia Dalam Mengatasi Pengangguran Perspektif Maqasid Al-Syari’ah Saipul Nasution; Muhammad Azrul Amirullah; Mokmin Bin Basri; Jamhuri
El-Dusturie Vol 5 No 1 (2026)
Publisher : Universitas Islam Negeri Islam Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/eldusturie.v5i1.13335

Abstract: The high unemployment rate indicates an imbalance between job availability and the quality of human resources (HR) produced by the national development system. Most HR development policies are still oriented towards conventional economic approaches that emphasize productivity and economic growth alone, thus paying little attention to the dimensions of ethics, social justice, and holistic human welfare. This study aims to analyze the role of human resource development in addressing unemployment through the perspective of Maqasid al-Shari'ah and to formulate a framework for reconstructing public policy based on Islamic political values. This study uses a qualitative method with a library research approach that examines classical and contemporary literature in the fields of Islamic politics, Islamic economics, and normative sources such as the Qur'an and hadith related to the concept of work and human development. Data analysis is conducted descriptively-qualitatively through normative-theological and sociological approaches to connect Islamic principles with human resource development strategies in the modern context. The results show that Islam views HR development as an integral process that encompasses the development of human intellectual, spiritual, and moral aspects. Within the framework of Maqasid al-Shari'ah, efforts to address unemployment are closely related to the protection of human reason, life, and property. Therefore, the state has a strategic responsibility to formulate policies on education, job training, economic empowerment, and equitable job creation. This research confirms that integrating the values of the maqasid al-Shari'ah into human resource development policies can be an alternative approach to addressing unemployment while achieving sustainable social welfare. Keywords: Human Resource Development; Unemployment; Islamic Politics; Maqasid Al-Shari'ah, Public Policy. Abstrak: Tingginya tingkat pengangguran menunjukkan adanya ketidakseimbangan antara ketersediaan lapangan kerja dan kualitas sumber daya manusia (SDM) yang dihasilkan oleh sistem pembangunan nasional. Sebagian besar kebijakan pembangunan SDM masih berorientasi pada pendekatan ekonomi konvensional yang menekankan produktivitas dan pertumbuhan ekonomi semata, sehingga kurang memperhatikan dimensi etika, keadilan sosial, dan kesejahteraan manusia secara holistik. Penelitian ini bertujuan untuk menganalisis peran pembangunan sumber daya manusia dalam mengatasi pengangguran melalui perspektif Maqasid al-Shari'ah serta merumuskan kerangka rekonstruksi kebijakan publik berbasis nilai-nilai politik Islam. Penelitian ini menggunakan metode kualitatif dengan pendekatan library research yang mengkaji literatur klasik dan kontemporer dalam bidang politik Islam, ekonomi Islam, serta sumber-sumber normatif seperti Al-Qur’an dan hadis yang berkaitan dengan konsep kerja dan pembangunan manusia. Analisis data dilakukan secara deskriptif-kualitatif melalui pendekatan normatif-teologis dan sosiologis guna menghubungkan prinsip-prinsip Islam dengan strategi pembangunan sumber daya manusia dalam konteks modern. Hasil penelitian menunjukkan bahwa Islam memandang pembangunan SDM sebagai proses integral yang mencakup pengembangan aspek intelektual, spiritual, dan moral manusia. Dalam kerangka maqasid al-syari’ah, upaya penanggulangan pengangguran berkaitan erat dengan perlindungan terhadap akal, jiwa, dan harta manusia. Oleh karena itu, negara memiliki tanggung jawab strategis dalam merumuskan kebijakan pendidikan, pelatihan kerja, pemberdayaan ekonomi, dan penciptaan lapangan kerja yang berkeadilan. Penelitian ini menegaskan bahwa integrasi nilai-nilai maqasid al-syari’ah dalam kebijakan pembangunan SDM dapat menjadi pendekatan alternatif dalam mengatasi pengangguran sekaligus mewujudkan kesejahteraan sosial yang berkelanjutan. Kata kunci: Pembangunan Sumber Daya Manusia; Pengangguran; Politik Islam; Maqasid Al-Syari’ah; Kebijakan Publik.

The Concept Of Worship From IBN Taymiyyah's Perspective Septiyan Dwi Putra; Muhammad Azrul Amirullah
Jurnal Kajian Islam dan Sosial Keagamaan Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

This paper discusses worship, which is a means of connecting a servant with Allah SWT, starting from the heart, tongue, to the limbs. There is almost no difference of opinion among scholars regarding these three things to carry out worship rituals. Basically, worship is a very important matter to discuss because the origin of worship is in accordance with the guidance of the Qur'an and hadith, so that if the worship ritual is not in accordance with the Qur'an and hadith then the law is haram or forbidden which can lead to invalidity in its implementation. One of the famous scholars or mujtahid who has become a reference for many Muslims is Ibn Taimiyyah. This study uses secondary data sources that use several journals, magazines, newspapers, articles, books written by Ibn Taimiyyah related to the title of this research and other literature related to this research. The result according to Ibn Taimiyyah is truly carrying out what has been determined by Allah SWT, because in taking sources of religious teachings in general for worship is tauqiifiyyah (dependent on revelation). This means that it is impossible to determine any problem in aqidah other than the Al-Qur'an and As-Sunnah, as well as the agreement (Ijma') of the Salaf, because their agreement is protected from error. Then, according to Ibn Taymiyyah, every person who is Muslim must adhere to two main principles when worshiping. First, worship is performed only to Allah SWT.

PENDAMPINGAN BELAJAR AL QURAN SISWA DENGAN METODE IQRO DI TPA JANNATUL FIRDAUS SIMAN PONOROGO Yusuf Al Manaanu; Saipul Nasution; Achmad Arif; Salman Al Farizi; Muhammad Azrul Amirullah; Rizky Cahya Aulia Bahtiar; Muhammad Habibi Albana
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 2 (2025): Amaliah Jurnal: Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v9i2.5242

Learning assistance for students at Taman Pendidikan Al-Qur'an (TPA) Jannatul Firdaus using the Iqro method is an effort to develop students' ability to read the Qur'an and deepen their understanding of Islamic teachings. This community service aims to evaluate the effectiveness of the Iqro method in improving Qur'anic reading skills, comprehension of Islamic values, learning motivation, as well as students' listening and speaking skills. This activity employs a qualitative approach with a case study method. Data collection was conducted through direct observation, interviews with educators, and document analysis. During the learning assistance period, students received intensive instruction using the Iqro method, which included the introduction of hijaiyah letters, step-by-step Iqro lessons, and interactive activities to strengthen students’ understanding. The results of the program indicate that the learning assistance using the Iqro method had a positive impact on improving students’ ability to read the Qur'an, understand Islamic teachings, increase their motivation to learn, and enhance their communication skills. Through a structured approach and well-organized learning schedules, students at TPA Jannatul Firdaus were able to make significant progress in their Qur'anic studies

Analisis Hukum Bank ASI Dalam Pandangan Yusuf Al-Qardhawi Dan Wahbah Zuhaili Muhammad Azrul Amirullah; Nur Salamah Thohiroh
Jurnal EL-QANUNIY: Jurnal Ilmu-Ilmu Kesyariahan dan Pranata Sosial Vol 11, No 2 (2025)
Publisher : Syekh Ali Hasan Ahmad Addary State Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/el-qanuniy.v11i2.17044

Lahirnya bank ASI dapa dipicu dengan beberapa faktor yang semuannya berkaitan dengan kebutuhan bayi, bayi-bayi yang membutuhkan ASI dapat dikategorikan menjadi tiga dalam kebutuhan ASI yaitu1) bayi prematur; 2) bayi dengan berat badan kurang; dan 3) bayi yang mengalami infeksi. Untuk menunjang pertumbuhan, perkembangan, dan kekuatan tubuhnya, ketiga jenis bayi baru lahir ini membutuhkan ASI lebih banyak. Yusuf Al-Qaradhawi menyatakan bahwa memberikan susu yang didapatkan dari bank ASI tidak memiliki konsekuensi hukum apa pun, termasuk kemahraman. Ada perbedaan pendapat antara para ulama ini. Maka akan muncul banyak ijtihad tentang mengahramkan dan membolehkannya bank ASI. Salah satu alasan Yusuf Al-Qardawi untuk kebolehan adanya bank ASI pertama adalah bahwa istilah "radha" (menyusui) dalam bahasa Arab berarti menghisap langsung puting payudara dan menerima ASI, jadi jika seseorang meminum ASI tanpa menghisapnya langsung, maka itu tidak dianggap menyusui. Selain itu, Wahbah Az-Zuhaili, seorang ulama yang bekerja bersama Yusuf Al-Qardhawi, tidak membenarkan adanya donor ASI. Menurut pendapat Syekh Wahbah Az-Zuhaili hukum adanya bank ASI adalah trelarang karena didalamnnya mengandung unsur-unsur kerusakan (mafsadah) dan dari segi pencampuran keturunan secara tidak syar’i dan ketidaktentuan ibu sususan.

Potensi Integrasi Zakat Dan Waqaf Berbasis Digital Untuk Pencapaian Sustainable Developmant Goals (Sdgs) Dalam Prespektif Maqashid Syariah Fajar Satriyawan Wahyudi; Muhammad Azrul Amirullah
Journal of Islamic Philanthropy and Disaster (JOIPAD) Vol. 5 No. 2 (2025): June-December 2025
Publisher : Universitas Islam Negeri Kiai Ageng Muhammad Besari Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/joipad.v5i2.11845

This study examines the potential of digital-based zakat and waqf integration as a strategic instrument to support the achievement of the Sustainable Development Goals (SDGs) through the Maqashid Sharia approach. Using descriptive qualitative methods and literature studies, this study explores how digitalization can improve efficiency, transparency, and inclusiveness in zakat and waqf management. The analysis shows that digital zakat and waqf integration aligns with the five main objectives of Maqashid Sharia, namely the protection of religion, life, intellect, descendants, and property. Digital transformation is a catalyst for increasing public participation and equitable distribution of benefits, as well as addressing sustainable development challenges such as poverty, social inequality, and access to education. However, the implementation of this integration still faces challenges, including low digital literacy, a lack of innovation in social financial products, and limitations in regulations and reporting systems. Therefore, synergy between Islamic financial institutions, the government, and stakeholders is needed to build an adaptive, accountable, and sustainable zakat and waqf governance system to strengthen Islam's contribution to global development.

Konsep Ibadah Dalam Pandangan Ibnu Taimiyyah Muhammad Azrul Amirullah
Mozaic: Islamic Studies Journal Vol. 4 No. 02 (2025)
Publisher : Pascasarjana UIN Kiai Haji Achmad Siddiq Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/mozaic.v4i02.2392

This paper discusses worship, which is a means of connecting a servant with Allah SWT, starting from the heart, tongue, to the limbs. There is almost no difference of opinion among scholars regarding these three things to carry out worship rituals. Basically, worship is a very important matter to discuss because the origin of worship is in accordance with the guidance of the Qur'an and hadith, so that if the worship ritual is not in accordance with the Qur'an and hadith then the law is haram or forbidden which can lead to invalidity in its implementation. One of the famous scholars or mujtahid who has become a reference for many Muslims is Ibn Taimiyyah. This study uses secondary data sources that use several journals, magazines, newspapers, articles, books written by Ibn Taimiyyah related to the title of this research and other literature related to this research. The result according to Ibn Taimiyyah is truly carrying out what has been determined by Allah SWT, because in taking sources of religious teachings in general for worship is tauqiifiyyah (dependent on revelation). This means that it is impossible to determine any problem in aqidah other than the Al-Qur'an and As-Sunnah, as well as the agreement (Ijma') of the Salaf, because their agreement is protected from error. Then, according to Ibn Taymiyyah, every person who is Muslim must adhere to two main principles when worshiping. First, worship is performed only to Allah SWT.

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