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Al-Imam : Journal on Islamic Studies, Civilization And Learning Societies
Published by IDRIS Darulfunun Institute
ISSN : -     EISSN : 29861780     DOI : https://doi.org/10.58764
Core Subject : Religion, Humanities, Education, Social,
Religion Humanities Education Social Sciences Other
Multidisciplinary journal on Islamic Studies, Civilization and Learning Societies. This journal is a 2nd generation publication published by IDRIS Darulfunun Institute (published before under the same name in the 1920s). The ultimate objective of this journal is to disseminate knowledge in Islamic studies, civilization (history and literature) and learning societies (education and science). This journal also aims to strengthen the theoretical base for supporting policy and initiatives. Articles accepted need to be based on rigorous sound theory and contain an essential novel scientific contribution. (Bahasa or English)
Arjuna Subject : Seni dan Humaniora - Studi Agama
Articles 121 Documents
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Konstruksi Masyarakat Madani dalam Surah Al-Baqarah: Studi Komparatif Tafsir al-Basith dan Fi Zhilal al-Qur’an Muhamad Iqbal Rahmatullah; Hakimuddin Salim; Ahmad Nur Fathoni
AL-IMAM: Journal on Islamic Studies, Civilization and Learning Societies Vol 7 No 2 (2026)
Publisher : IDRIS Darulfunun Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58764/j.im.2026.7.203

Abstract

This study analyses the construction of civil society in Surah Al-Baqarah by comparing al-W??id?’s Tafs?r al-Bas?? and Sayyid Qutb’s F? ?il?l al-Qur’?n. It also identifies their convergences and divergences, the factors shaping their interpretations, and the relevance of the resulting framework to contemporary Muslim society. The study employs qualitative library research, comparative Qur’anic interpretation (muq?ran), and thematic grouping. The primary data comprise the two exegetes’ interpretations of verses in Surah Al-Baqarah related to social formation; the analysis proceeds through thematic classification, description, comparison, synthesis, and contextualisation. The findings identify seven clusters of principles: faith as the foundation, the mandate of stewardship, the civilisational critique of the Children of Israel, monotheism-based leadership, communal identity, social and legal regulation, and socio-economic solidarity and justice. Al-W??id? foregrounds normative and linguistic precision, whereas Sayyid Qutb emphasises social formation and civilisational transformation. The study’s originality lies in synthesising these two interpretive orientations into a model of civil society that combines normative certainty with transformative capacity. This framework is relevant to strengthening Muslim identity, social cohesion, accountable governance, justice, and collective welfare in contemporary contexts.
Pengaruh Profitabilitas, Ukuran Dewan Pengawas Syariah, dan Kepemilikan Institusional terhadap Islamic Social Reporting pada Bank Umum Syariah di Indonesia Sofyan Abas
AL-IMAM: Journal on Islamic Studies, Civilization and Learning Societies Vol 7 No 2 (2026)
Publisher : IDRIS Darulfunun Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58764/j.im.2026.7.202

Abstract

Aim: This study aims to analyze the effects of profitability, Sharia Supervisory Board (SSB) size, and institutional ownership on Islamic Social Reporting (ISR) disclosure in Islamic Commercial Banks in Indonesia during the 2021–2024 period. Method: This study employs a quantitative approach using secondary data obtained from the annual reports and Good Corporate Governance (GCG) reports of Islamic Commercial Banks registered with the Financial Services Authority (OJK). The sample was selected using purposive sampling. Panel data regression analysis was conducted using EViews 12, with the Chow, Hausman, and Lagrange Multiplier tests employed to determine the most appropriate estimation model. Results: The results indicate that profitability and institutional ownership have a positive but insignificant effect on ISR disclosure. In contrast, the size of the Sharia Supervisory Board has a positive and significant effect on ISR disclosure (prob. 0.0027). Simultaneously, the three independent variables have a significant effect on ISR disclosure (F-statistic = 4.614848; prob. = 0.007152). The Adjusted R² value of 0.1977 indicates that 19.77% of the variation in ISR disclosure is explained by the three variables, while the remaining variation is attributable to other factors outside the model.Conclusion/Novelty/Implications: These findings highlight the strategic role of the Sharia Supervisory Board in enhancing transparency and social accountability in Islamic banking. The novelty of this study lies in its use of the 2021–2024 period, which represents the post-merger conditions of Bank Syariah Indonesia and the ongoing digital transformation of Islamic banking. The findings imply the need to strengthen Sharia governance and enhance the role of the Sharia Supervisory Board to improve the quality of ISR disclosure. Future research is recommended to incorporate additional variables, such as firm size, leverage, audit committee characteristics, and ESG implementation.
Dampak Fatwa MUI tentang Ramah Lingkungan untuk Investasi Nilai Karbon Amirsyah Tambunan
AL-IMAM: Journal on Islamic Studies, Civilization and Learning Societies Vol 7 No 2 (2026)
Publisher : IDRIS Darulfunun Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58764/j.im.2026.7.205

Abstract

Climate change and increased carbon emissions demand the development of investment instruments that are not only oriented towards economic profits, but also pay attention to environmental sustainability and social welfare. The fatwa of the Indonesian Ulema Council (MUI) on climate change control law provides a normative-religious foundation that places environmental protection, emission reduction, prevention of ecological damage, and human responsibility as a caliph as an important part of economic activities. This study aims to analyze the impact of the MUI Fatwa on carbon value investment from the perspective of sharia economic law and maqasid al-syari'ah Jasser Auda. The research uses a juridical-normative method with a legislative, conceptual, and maqasid al-syari'ah approach. The data was analyzed qualitatively through a study of the MUI fatwa, regulation of carbon economic values, and sharia economic and environmental law literature. The results of the study show that the MUI Fatwa has the potential to strengthen the ethical-religious legitimacy of carbon value investment through the principles of benefit, damage prevention (dar'u al-mafasid), ecological responsibility, and sustainability. In the perspective of  Jasser Auda's maqasid system  , carbon value investment can be directed towards achieving holistic, multidimensional, and sustainable benefits through the protection of lives, property, generations, and the environment. Thus, the MUI Fatwa has the potential to form a green investment orientation while strengthening the synergy between sharia principles, environmental protection, and sustainable economic development.
Digital Transformation in Islamic Economics: Opportunities, Challenges, and Future Research Directions Sofyan Abas
AL-IMAM: Journal on Islamic Studies, Civilization and Learning Societies Vol 7 No 2 (2026)
Publisher : IDRIS Darulfunun Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58764/j.im.2026.7.201

Abstract

Aims: This study aims to analyze the opportunities, challenges, and future research directions in the digital transformation of the Islamic economy, including the use of Islamic fintech, digital banking, blockchain, artificial intelligence (AI), and other financial technologies. Method: This research employs a Systematic Literature Review (SLR) method following PRISMA guidelines. The identification process yielded 3,546 articles, which were then screened and assessed for eligibility, ultimately producing 18 articles as the final sample for thematic analysis. Results: The results show that digital transformation offers opportunities such as increased efficiency, easier transactions, transparency, product and service innovation, and expanded Sharia financial inclusion. However, its implementation still faces several challenges, particularly regulations, Shariah compliance, cybersecurity, data protection, digital literacy, and infrastructure gaps. The study also demonstrates that maqashid al-shariah principles are important as a foundation in guiding technology development so that it is not only focused on economic efficiency but also brings benefits, justice, and sustainability. Conclusion/Novelty/Implications: The novelty of this research lies in its comprehensive mapping of digital transformation dimensions in the Islamic economy through an integrated SLR approach. The implications emphasize the need for regulatory harmonization, strengthening Shariah governance, and developing operational models for AI and blockchain applications. Future research should be directed towards empirical studies on AI, blockchain, CBDC, smart contracts, digital zakat and waqf, as well as developing Shariah governance models that are adaptive to technological advancements.
Eksploitasi Wajah Publik Figur oleh Platform AI sebagai Bentuk Unjust Enrichment: Telaah Yuridis dalam Sistem Hukum Indonesia Fikrul Ma’arif Ma’ruf; Najmah Jaman; Amar Ma’ruf Mustari
AL-IMAM: Journal on Islamic Studies, Civilization and Learning Societies Vol 7 No 2 (2026)
Publisher : IDRIS Darulfunun Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58764/j.im.2026.7.204

Abstract

The commodification of public figures' faces within generative AI ecosystems raises a question Indonesian law has yet to answer: who holds entitlement to the economic value extracted from a person's likeness when platforms replicate and monetize it without meaningful consent. That gap frames an inquiry into the legal status of a public figure's face as an economic asset, whether AI platforms' use of it amounts to unjust enrichment, and how accountability should attach to the platforms involved. Through normative legal research grounded in the Copyright Law, the Electronic Information and Transactions Law, the Personal Data Protection Law, and Article 1365 of the Civil Code, the analysis asks how far systematic and teleological interpretation can reach an exploitation unfolding algorithmically rather than through conventional appropriation. A public figure's face, the study finds, has shifted from a marker of identity into an intangible asset sustaining platform valuation, while existing legal regimes remain fragmented rather than complementary: copyright refuses to treat a face as a protectable work, and data protection law leans toward privacy rather than economic interest. That misalignment lets the four elements of unjust enrichment, enrichment, loss, causation, and absence of legal basis, be satisfied, and opens the possibility of qualifying the conduct as unlawful under Article 1365. The study proposes a layered accountability model of profit restitution, compensation, dataset transparency, and explicit consent, its novelty lying in positioning unjust enrichment as a distributive-justice framework for generative AI's exploitation of identity, a terrain Indonesian legal scholarship has scarcely addressed.
The Dynamics of Underage Marriage: An Empirical Socio-Legal Study at the Religious Affairs Office of Simo, Boyolali, Indonesia Makasim Makasim; Syamsuddin Syamsuddin; Muhammad Azmi Al-Katiri
AL-IMAM: Journal on Islamic Studies, Civilization and Learning Societies Vol 7 No 2 (2026)
Publisher : IDRIS Darulfunun Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58764/j.im.2026.7.206

Abstract

Underage marriage remains a persistent socio-legal challenge in Indonesia despite the establishment of nineteen as the statutory minimum marriage age. This study examines the implementation of underage marriage at the Religious Affairs Office (KUA) of Simo, Boyolali, analyses its driving factors and consequences, and evaluates the institutional role of the KUA in addressing the practice. Employing a normative-empirical socio-legal approach, the study integrates statutory analysis with field evidence obtained through semi-structured interviews, observation, and institutional documentation. The findings demonstrate that underage marriage occurs through two principal pathways: court-authorised marriage dispensation followed by formal registration and religious marriage conducted prior to, or outside, the formal registration process. The practice is driven by the interaction of economic hardship, educational discontinuity, cultural expectations, premarital relationships and pregnancy, partial religious understandings, and individual preference. Its consequences include disrupted education, economic insecurity, psychological immaturity, reproductive-health vulnerability, and marital instability. Although the KUA effectively performs legal gatekeeping through age verification, registration control, premarital guidance, and institutional coordination, its preventive capacity remains limited where social practices precede or bypass formal legal procedures. These findings imply that underage-marriage prevention requires an integrated intervention involving legal institutions, schools, health services, village authorities, religious leaders, and families. The study contributes original empirical evidence by locating the regulatory-practice gap at the local institutional level and by demonstrating the relevance of integrating socio-legal analysis with a maqasid al-shariah-oriented child-protection framework.
Transformasi Digital dalam Akuntansi Keuangan: Systematic Literature Review Menggunakan Pendekatan PRISMA Sofyan Abas; Lara Aziza Putri; Nurchayati Nurchayati
AL-IMAM: Journal on Islamic Studies, Civilization and Learning Societies Vol 7 No 2 (2026)
Publisher : IDRIS Darulfunun Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58764/j.im.2026.7.207

Abstract

Aim: This study aims to analyze the development of digital transformation in financial accounting, identify dominant technologies and research themes, and explore research gaps in the field of digital transformation in financial accounting. Method: This study employs a Systematic Literature Review (SLR) approach guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 framework. The data consist of scientific articles obtained from Scopus, ScienceDirect, SpringerLink, Emerald Insight, Google Scholar, and other scholarly sources. A total of 18 articles published between 2017 and 2026 met the inclusion criteria and were analyzed using content analysis with a thematic analysis approach. Results: The findings indicate that blockchain is the most dominant technology in the transformation of financial accounting due to its contribution to transparency, accountability, financial reporting quality, and fraud mitigation. Artificial Intelligence (AI) and automation also play important roles in improving the efficiency of accounting and auditing processes and supporting data-driven decision-making. However, existing research remains largely dominated by conceptual and literature-based studies, while empirical research examining the implementation of digital technologies in accounting practices remains relatively limited. Conclusion/Novelty/Implications: The novelty of this study lies in systematically mapping dominant technologies and research themes while identifying empirical research gaps. The findings imply that future research should integrate technology, governance, regulation, cybersecurity, and human resource competencies to support effective and sustainable digital transformation in financial accounting.
Tren dan Arah Penelitian Kewirausahaan Halal di Masa Depan: Systematic Literature Review dengan Pendekatan PRISMA Norvadewi Norvadewi; Iti Septi; Lara Aziza Putri
AL-IMAM: Journal on Islamic Studies, Civilization and Learning Societies Vol 7 No 2 (2026)
Publisher : IDRIS Darulfunun Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58764/j.im.2026.7.208

Abstract

Aims: This study aims to analyze the development and trends of research on halal entrepreneurship, identify the dominant themes and research approaches, and explore research gaps that can provide a foundation for future studies. Method: This research employs a Systematic Literature Review (SLR) method following the PRISMA 2020 guidelines. Relevant literature was identified and selected based on predetermined inclusion and exclusion criteria, followed by descriptive and thematic analysis to map the development, themes, and research directions of halal entrepreneurship. Results: The findings indicate that research on halal entrepreneurship predominantly focuses on halalpreneurship, entrepreneurial intention, halal awareness, Islamic values, halal certification, entrepreneurial characteristics, and the development of micro, small, and medium enterprises (MSMEs). The Theory of Planned Behavior (TPB) is frequently applied to explain factors influencing halal entrepreneurial intention. Furthermore, digitalization and sustainability are emerging themes that increasingly shape the development of halal entrepreneurship research. However, the existing literature remains more focused on entrepreneurial intention than on actual entrepreneurial behavior, long-term business performance, and the broader socio-economic impacts of halal entrepreneurship. Conclusion/Novelty/Implications: The novelty of this study lies in providing an integrated mapping of the development, dominant themes, research approaches, and gaps in halal entrepreneurship literature through a systematic review based on PRISMA 2020. The findings imply the need to broaden the research perspective from entrepreneurial intention toward actual business practices, long-term sustainability, and socio-economic contributions. Future research should further investigate digital-based halal entrepreneurship, sustainable halal businesses, non-food halal sectors, and cross-country studies to strengthen the theoretical and empirical development of the field.
Optimalisasi Investasi Wakaf Uang melalui Diversifikasi Aset dan Peningkatan Kapasitas Nazhir: Studi Kasus Badan Wakaf Uang Muhammadiyah Sumatera Barat Abdussalam Abdussalam; Sofyan Abas; Rina Anggraini; Lara Aziza Putri
AL-IMAM: Journal on Islamic Studies, Civilization and Learning Societies Vol 7 No 2 (2026)
Publisher : IDRIS Darulfunun Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58764/j.im.2026.7.209

Abstract

Aims: This study aims to analyze the optimization of waqf investment at Badan Wakaf Uang Muhammadiyah (BWUM) West Sumatra by focusing on waqf asset diversification, investment management, risk control, and the utilization of investment returns for community welfare. Method: This research employs a qualitative approach using an ex-post facto method. Data were collected through interviews and documentation related to waqf investment management at BWUM West Sumatra. The data were analyzed descriptively to examine the practices of investment development, supervision, reporting, risk management, and distribution of waqf benefits. Results: The findings indicate that BWUM West Sumatra has developed waqf funds through Islamic financial institutions and productive business activities, including UD Berkah. However, several investments have been discontinued due to considerations of efficiency and sustainability. Waqf investment management is supported by supervision, financial reporting, reserve fund establishment, and the distribution of investment benefits to social, educational, and healthcare sectors. These findings demonstrate that waqf investment optimization requires a balance between asset development, risk control, professional nazhir management, transparency, and the orientation toward public welfare. Conclusion/Novelty/Implications: The novelty of this study lies in its integrated analysis of waqf investment optimization by linking asset diversification, investment management, risk control, and the utilization of investment returns within the context of BWUM West Sumatra. The findings imply that strengthening nazhir professionalism, investment governance, transparency, and risk management is essential to ensure the sustainability and productivity of waqf assets. Future efforts should emphasize broader asset diversification, more strategic investment planning, and the development of productive waqf models that generate sustainable socio-economic benefits for the community.
Analisis Faktor-Faktor yang Memengaruhi Sertifikasi Halal pada UMKM di Indonesia: Systematic Literature Review dengan Pendekatan PRISMA Akhmad Nur Zaroni; Irma Yuliani; Norvadewi Norvadewi; Yuni Mayanti; Lara Aziza Putri
AL-IMAM: Journal on Islamic Studies, Civilization and Learning Societies Vol 7 No 2 (2026)
Publisher : IDRIS Darulfunun Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58764/j.im.2026.7.212

Abstract

Aims: This study aims to systematically analyze the factors influencing halal certification among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia and to map the supporting factors and barriers affecting MSMEs’ readiness to obtain halal certification. Method: This study employs a Systematic Literature Review (SLR) using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) approach. The literature was collected from Google Scholar, Garuda, Scopus, ScienceDirect, DOAJ, and Dimensions using keywords related to halal certification, MSMEs, certification factors, and barriers to halal certification in Indonesia. Following the identification, screening, and eligibility assessment stages, 14 articles met the inclusion criteria and were analyzed using thematic and narrative synthesis. Results: The literature synthesis indicates that halal certification is influenced by the interaction of internal and external factors. Internal factors include halal knowledge and literacy, awareness, compliance, human resource readiness, and business preparedness. External factors comprise certification costs, procedural complexity, government support, assistance, access to information, consumer pressure, and digitalization. The main barriers identified are limited literacy, financial constraints, administrative complexity, resource limitations, and inadequate assistance. Novelty/Implications: The novelty of this study lies in integrating internal and external factors to explain the determinants of halal certification among MSMEs. The findings imply the need for a collaborative certification ecosystem through strengthening halal literacy, simplifying procedures, providing continuous assistance, enhancing institutional support, and accelerating digitalization.

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