Garuda - Garba Rujukan Digital

The Impact of Automation on the Future of Accountancy Profession Widasari, Ela; Hanifah, Hanifah; Dewi, Susana; Firmansyah, Firmansyah
Islamic Studies in the World Vol. 1 No. 3 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/isw.v1i3.1524

Background. Automation is transforming the accountancy profession, reshaping traditional roles and introducing new dynamics within the field. With advancements in artificial intelligence and machine learning, routine accounting tasks such as data entry, transaction processing, and report generation are increasingly automated, reducing the need for manual intervention. Purpose. This shift raises questions about the future role of accountants and the skills necessary to adapt to a more technology-driven environment. This study investigates the impact of automation on the accountancy profession, examining both the opportunities for increased efficiency and the potential challenges for professionals Method. A mixed-methods research approach was utilized, combining quantitative analysis of automation trends in accounting practices with qualitative insights from industry professionals. Data on the adoption of automated tools in accounting were analyzed to assess changes in productivity, error rates, and task completion times, while interviews with accountants provided perspectives on the evolving skillsets and competencies required. Results. Findings reveal that automation enhances efficiency by reducing errors and increasing productivity; however, it also necessitates a shift toward analytical and advisory roles, requiring accountants to develop new competencies in data interpretation and strategic decision-making Conclusion. The study concludes that automation will redefine the accountancy profession, with technology taking over repetitive tasks and creating opportunities for value-added roles. Accountants will need to focus on skills such as critical thinking, data analysis, and advisory functions to remain competitive. This shift underscores the importance of continuous learning and adaptability as essential components for future success in the field of accountancy.

The Role of Continuous Auditing in Enhancing Corporate Governance Mudawanah, Siti; Fatimah, Imas; Nalsal, Pindonta; Purnomo, Adi Dwi
Islamic Studies in the World Vol. 1 No. 3 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/isw.v1i3.1525

Background. Continuous auditing has emerged as a valuable tool in strengthening corporate governance, providing real-time monitoring and assessment of financial and operational activities within organizations. The shift towards continuous auditing reflects the need for more proactive and transparent governance practices, allowing companies to detect irregularities and mitigate risks in a timely manner. Purpose. This study examines the role of continuous auditing in enhancing corporate governance by analyzing its impact on risk management, compliance, and financial reporting accuracy. The primary objective is to assess whether continuous auditing can improve the effectiveness of governance structures and support organizational accountability. Method. A mixed-methods research design was employed, combining quantitative analysis of governance metrics from companies implementing continuous auditing with qualitative insights from interviews with auditors and corporate governance experts. Data was gathered on key performance indicators, including error reduction, compliance rates, and response times to identified risks. Results. Findings indicate that continuous auditing significantly enhances governance outcomes, with a 40% reduction in errors and a 30% increase in compliance adherence. Qualitative feedback supports these results, highlighting the increased transparency and accountability that continuous auditing fosters within organizations. Conclusion. The study concludes that continuous auditing is an essential component of effective corporate governance, allowing companies to respond proactively to risks and maintain high standards of compliance. As companies continue to navigate complex regulatory environments, continuous auditing offers a strategic advantage, ensuring sustained organizational integrity and stakeholder trust. Embracing continuous auditing can therefore contribute to a more robust governance framework, reinforcing ethical practices and fostering long-term organizational resilience.

Language Rules, Rules of Interpretation and Ushul Fiqh and their Application in A Global Context Afriandi, Budi; Ras Bumi, Hengki; Roisuddin Ritonga, Ahmad; Mursal, Mursal; Halim Hanafi, Abdul
Islamic Studies in the World Vol. 2 No. 1 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/isw.v2i1.1867

Background. In the global context, understanding the holy texts of the Qur'an and the application of Islamic law face increasingly complex challenges, especially related to language qaedah, tafsir qaedah, and ushul fiqh. Purpose. This research aims to explore the relationship between linguistic qaedah, tafsir qaedah, and ushul fiqh, as well as identifying effective strategies for applying these three aspects in the context of modern life. Method. This study uses a qualitative method with a literature study approach through analysis of relevant literature related to interpretation and ushul fiqh. Results. The results of the study show that language rules play an important role in determining the meaning and context of the verses of the Qur'an, which then influences the process of interpretation and legal decision-making in ushul fiqh. Conclusion. the application of the principles of maqashid al-syari'ah and qawaid fiqhiyyah in interpretation can enrich understanding and increase the relevance of Islamic law in the modern era.

The Importance of The Religious Pulpit As an Anti-Corruption Tool in Malang Society Amiruddin, Muhammad; Kosbandhono, Erryk
Islamic Studies in the World Vol. 2 No. 1 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/isw.v2i1.1900

Background. The existence of the Malang Raya government, with a majority Muslim population, should have the power to be the driving force for good, corruption-free governance. Islam supports the mission of social change and social criticism to create mutual awareness in the government bureaucratic system, educated and advocated through religious talks on a daily, weekly and monthly basePurpose. The aim of the study is to determine the views of Friday prayers in preventing the culture of corruption, and to determine the role of mosque and prayers in strengthening the mindset of the followers to respond to and combat corruption.Method. This field research uses a qualitative approach whose procedure is to produce descriptive data in the form of speech or writing and the behavior of the observed individuals. The preliminary study was conducted through initial interviews with informants and observations at the research site. Field notes resulting from observations, recordings, and notes from interviews are the result of the data collection phase. In the process of data analysis, there is data reduction, data presentation, and conclusion or verification.Results. This study shows that the perception of khatib against the danger of corruption through the religious pulpit includes (1) Friday sermon at Malang City Hall, saying that the religious pulpit is an important variable in the prevention of corruption in Malang City. (2) Friday khutbah. The Great Mosque of Baiturrahman, Malang Regency, saying that efforts to eradicate corruption are in line with dar'ul mafasid muqaddamun 'ala jalbil mashalih. (3) Friday Khutbah, An-Nuur Mosque Batu City provides a solution by playing a role, zuhud, patience, wara' and qana'ah are seen as more effective against corruption. In the mosque's activities and programmes, the study of corruption is not specifically discussed, but is embedded in various sermons and lecture topics. The materials presented tend to be thematic, such as fiqh worship, interpretation of Qur'an or Hadith, and other materials adapted to religious and national issues.

The Integration of Sufism in Contemporary Indonesian Islam: The Case of Urban and Rural Communities wijaya, wijaya; Ritonga, Abdillah Rofiif Fatin; Zaki, Amin; Hossam, Ahmed
Islamic Studies in the World Vol. 2 No. 1 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/isw.v2i1.2121

Background. Sufism has historically played a central role in shaping Islamic spirituality in Indonesia, yet its presence and function in contemporary contexts—particularly among urban and rural communities—remain underexplored. Amid the dynamic religious landscape of modern Indonesia, marked by increasing pluralism, conservatism, and digital religiosity, the integration of Sufi practices and values continues to adapt and evolve in nuanced ways. Purpose. This study aims to examine how Sufism is practiced, perceived, and institutionalized within both urban and rural Muslim communities in Indonesia. The research investigates the social, spiritual, and cultural factors that influence the persistence and transformation of Sufi traditions in the context of modern life. Method. Employing a qualitative comparative approach, the study conducted fieldwork in two locations: a metropolitan city (Jakarta) and a rural district in Central Java. Data were collected through in-depth interviews with 30 participants including religious leaders, followers of various tariqas (Sufi orders), and community members, supported by participant observation and document analysis. Results. Findings reveal that urban Sufi communities emphasize symbolic spirituality, self-development, and integration with digital platforms, while rural counterparts maintain traditional rituals, communal dhikr, and strong lineage-based networks. Despite contextual differences, both settings reflect a shared commitment to inner transformation and ethical living, with Sufism offering a counterbalance to materialism and ideological rigidity. Conclusion. The study concludes that Sufism continues to serve as a meaningful spiritual resource in Indonesian Islam, adapting to socio-cultural shifts while maintaining its core emphasis on personal piety and social harmony.

Reinterpreting Islamic Jurisprudence in the Context of Modern Indonesia: A Comparative Study of Traditional and Contemporary Approaches Judijanto, Loso; Aziz, Muhammad; Sabri, Sabri
Islamic Studies in the World Vol. 2 No. 2 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/isw.v2i2.2122

Background. The dynamic socio-political landscape of modern Indonesia presents a unique challenge and opportunity for the reinterpretation of Islamic jurisprudence (fiqh). Traditional approaches rooted in classical texts often struggle to address contemporary issues such as democracy, human rights, and gender equality.Purpose. This study aims to analyze and compare traditional and contemporary approaches to Islamic jurisprudence within the Indonesian context, focusing on how each responds to modern societal demands.Method. The study involved 288 university students from Chinese, Japanese, and Korean TFL settings, and the data from questionnaires were analysed using appropriate statistical methods.Results. The findings reveal a growing trend among contemporary scholars to contextualize fiqh by embracing maqasid al-shari‘ah (the objectives of Islamic law), while traditionalist views remain significant, especially in rural and pesantren-based communities. The study highlights the coexistence and occasional tension between these approaches, suggesting that a balanced reinterpretation, grounded in both textual integrity and contextual relevance, is essential for Islamic jurisprudence to remain meaningful in modern Indonesia.Conclusion. In conclusion, the research emphasizes the need for an inclusive and dialogic framework that bridges traditional wisdom and contemporary realities.

Dynamics of Islamic Religious Education Learning for Children with Special Needs at Slb Ypplb Padang City Faisal, M; Rusydi, Rusydi; Romiyilhas, Romiyilhas; Huda, Nurul
Islamic Studies in the World Vol. 2 No. 2 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/isw.v2i2.2277

Background. Islamic Religious Education for Children with Special Needs (ABK) plays a crucial role in the formation of inclusive character and spirituality. However, Islamic Religious Education learning for ABK at SLB YPPLB Padang City faces complex challenges, such as the heterogeneity of student needs (mentally retarded, deaf, physically disabled), limitations of conventional methods, and minimal teaching materials and teacher training. Purpose. This study aims to analyze Islamic Religious Education learning strategies, supporting factors, and inhibiting factors at SLB YPPLB. Method. The research used a descriptive qualitative approach with data collection techniques through observation, in-depth interviews with Islamic Religious Education teachers, special needs students, and education personnel, as well as documentation studies. Results. The results of the study show that: 1) Learning planning still adopts standard lesson plans with limited modifications, 2) The learning process is dominated by lecture and drill methods which are less effective, 3) Evaluation tends to be conventional and not fully adaptive, and 4) The main inhibiting factors include limited resources, while collaborative assessments and visual media are potential supporters. Conclusion. The study's conclusions confirm the need for the development of flexible lesson plans, inclusive method-based teacher training, and portfolio-based evaluation. These findings contribute to the integration of Islamic education principles (ta'd?b and tarbiyah) with inclusive education theories (differentiated instruction, scaffolding), while strengthening the urgency of systematic policies for holistic Islamic Religious Education learning for children with special needs. Further research recommendations include multi-location studies and the development of special needs assessment instruments.

Digital literacy for Madrasah Reachers: Strategies for Navigating Misinformation in Islamic Yani, Ahmad
Islamic Studies in the World Vol. 2 No. 2 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/isw.v2i2.2406

Background. The proliferation of digital information has presented unprecedented challenges for madrasah teachers, who are pivotal in shaping the religious understanding of Muslim generations. The unchecked spread of misinformation and disinformation related to Islamic teachings poses a significant threat to religious moderation and social harmony. Purpose. This study aims to identify and analyze the challenges madrasah teachers face in navigating online misinformation and to formulate effective, pedagogically sound strategies to enhance their digital literacy skills for this specific purpose. Method. Employing a qualitative research design, this study utilized in-depth interviews and focus group discussions with 30 madrasah teachers across different educational levels. A thematic analysis approach was used to systematically code and interpret the collected data, allowing for a nuanced understanding of the participants’ experiences and needs. Results. The findings reveal that while teachers are aware of the dangers of online misinformation, they often lack the critical skills and resources to effectively vet digital Islamic content. Key challenges include the inability to distinguish between credible and dubious online sources, the emotional appeal of sensationalist religious content, and a lack of formal training. Conclusion. Enhancing the digital literacy of madrasah teachers is not merely a technical imperative but a pedagogical necessity to safeguard authentic Islamic education. A proactive, continuous, and context-specific approach is crucial for empowering teachers to become resilient navigators of the digital landscape and effective guides for their students against religious misinformation.

Gamification in Islamic Education: Increasing Student Motivation Through Digital Platformsontent Zulfa, Laila Ngindana
Islamic Studies in the World Vol. 2 No. 2 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/isw.v2i2.2411

Background. Traditional pedagogical approaches in Islamic education often face challenges in maintaining high levels of student motivation and engagement, particularly within digital learning environments. The integration of gamification, the application of game-design elements in non-game contexts, presents a promising strategy to address this issue by transforming the learning experience into a more interactive and rewarding process. Purpose. This research aims to investigate and measure the impact of a gamified digital learning platform on the intrinsic and extrinsic motivation of junior high school students in the context of Islamic education subjects, such as Qur’anic studies and Islamic history. Method. A quasi-experimental research design involving a pre-test and post-test control group was employed. The sample consisted of 120 junior high school students, who were divided into an experimental group that used a gamified digital platform and a control group that used a conventional digital platform. Results. The findings revealed a statistically significant increase in overall motivation scores for the experimental group compared to the control group. Specifically, the gamified elements of points, badges, and leaderboards were strongly correlated with higher levels of perceived competence and effort. The experimental group also improvement in learning outcomes, indicating a positive relationship between enhanced motivation and academic performance. Conclusion. Gamification serves as an effective pedagogical strategy to significantly enhance student motivation and engagement in Islamic education. The strategic implementation of game mechanics on digital platforms can create a more dynamic and compelling learning environment, leading to improved academic achievement.

The Role of Islamic Social Movements in Indonesia's Democracy: Activism, Welfare, and Education Wulandari, Wulandari; Mirdad, Jamal; Wahyuni, Sri; Yunaldi, Wendra
Islamic Studies in the World Vol. 2 No. 3 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/isw.v2i3.2279

Background. Customary law ('urf) plays a crucial role in shaping Islamic legal thought, particularly in traditional regions where local traditions intersect with Sharia principles. Historically, Islamic jurists have recognized the relevance of customary law in legal deliberations, particularly when it does not conflict with the fundamental texts of the Qur'an and Sunnah. Purpose. This study aims to analyze the integration of customary law within the Islamic legal framework, emphasizing its role in the formulation of legal decisions across time periods and schools of jurisprudence. Methods. This study uses a qualitative research design with a case study approach to explore the role of Islamic social movements in shaping Indonesian democracy, particularly in the areas of activism, welfare, and education. Results. The findings indicate that customary law not only serves as a complementary legal source but also contributes significantly to the contextualization and adaptability of Islamic legal norms across various communities. Furthermore, jurists from the Maliki, Hanafi, and Shafi'i schools have demonstrated varying degrees of acceptance of 'urf, reflecting a dynamic and pluralistic legal tradition. Conclusion. In conclusion, the incorporation of customary law into Islamic jurisprudence underscores the flexibility and responsiveness of Islamic legal theory to local realities.

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Adam Mudinillah

Contact Email
adammudinillah@staialhikmahpariangan.ac.id

Phone
+6285379388533

Journal Mail Official
adammudinillah@staialhikmahpariangan.ac.id

Editorial Address
Jorong Kubang Kaciak Dusun Kubang Kaciak, Kelurahan Balai Tangah, Kecamatan Lintau Buo Utara, Kabupaten Tanah Datar, Provinsi Sumatera Barat, Kodepos 27293.

Location
Kab. tanah datar,

Sumatera barat

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Adam Mudinillah

Contact Email adammudinillah@staialhikmahpariangan.ac.id

Phone +6285379388533

Journal Mail Official adammudinillah@staialhikmahpariangan.ac.id

Editorial Address Jorong Kubang Kaciak Dusun Kubang Kaciak, Kelurahan Balai Tangah, Kecamatan Lintau Buo Utara, Kabupaten Tanah Datar, Provinsi Sumatera Barat, Kodepos 27293.

Location Kab. tanah datar, Sumatera barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Adam Mudinillah

Contact Email
adammudinillah@staialhikmahpariangan.ac.id

Phone
+6285379388533

Journal Mail Official
adammudinillah@staialhikmahpariangan.ac.id

Editorial Address
Jorong Kubang Kaciak Dusun Kubang Kaciak, Kelurahan Balai Tangah, Kecamatan Lintau Buo Utara, Kabupaten Tanah Datar, Provinsi Sumatera Barat, Kodepos 27293.

Location
Kab. tanah datar,

Sumatera barat

INDONESIA