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Abdullah A Afifi
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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 113 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 maq??id al-syar?'ah Jasser Auda. The research uses a juridical-normative method with a legislative, conceptual, and maq??id al-syar?'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-maf?sid), ecological responsibility, and sustainability. In the perspective of  Jasser Auda's maq??id 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.

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