cover
Contact Name
Irwansyah Suwahyu
Contact Email
irwansyahsuwahyu99@gmail.com
Phone
+6282191045293
Journal Mail Official
ri@abcollab.id
Editorial Address
Jalan Cempaka Mekar Raya No. 10 Bandung, Jawa Barat, Indonesia
Location
Kota bandung,
Jawa barat
INDONESIA
Referensi Islamika: Jurnal Studi Islam
ISSN : 29884888     EISSN : 29886430     DOI : https://doi.org/10.66053/ri
Qur’anic and Hadith Studies Studies on Qur’anic exegesis (tafsir), ulum al-Qur’an, ulum al-hadith, thematic studies, and contemporary approaches to understanding the primary sources of Islamic teachings. Islamic Thought and Philosophy Research on classical and contemporary Islamic thought, Islamic philosophy, kalam (Islamic theology), and the development of intellectual traditions within Islamic civilization. Islamic Law and Contemporary Fiqh Studies on fiqh, usul al-fiqh, maqasid al-shariah, Islamic legal reform, and the application of Islamic law in various contemporary social and legal contexts. Islamic Education Research on Islamic education, curriculum development, pedagogical innovation, character education, and the transformation of Islamic educational institutions in modern contexts. Islam and Social Transformation Studies examining the relationship between Islam and social change, cultural dynamics, politics, governance, and community development. Islamic Ethics and Spirituality Research on Islamic ethics, akhlaq, Sufism, moral philosophy in Islam, and spiritual development in individual and social life. Islam and Contemporary Global Issues Studies addressing the interaction between Islamic teachings and contemporary global issues, including Islamic economics and finance, environmental sustainability, technological developments, digital society, public policy, and emerging socio-economic transformations.
Articles 173 Documents
LEADING WITH AMANAH: THE MEDIATING ROLE OF ISLAMIC WORK ETHICS IN THE RELATIONSHIP BETWEEN SPRITUAL LEADERSHIP AND KNOWLEDGE SHARING Reijeng Tabara; Andi Hasrun; Nurjannah
Referensi Islamika: Jurnal Studi Islam Vol. 4 No. 4 (2026): AUGUST
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v4i4.804

Abstract

Drawing on Social Learning Theory and Islamic Ethics, this study develops and tests a model examining the mediating role of Islamic Work Ethics in the relationship between spiritual leadership and knowledge sharing. A quantitative cross-sectional survey was conducted among 248 employees from two Islamic nongovernmental organizations (NGOs) operating in Southwest Papua, Indonesia. The proposed hypotheses were tested using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.1. The findings reveal that spiritual leadership exerts a positive and significant influence on both knowledge sharing and Islamic Work Ethics. Islamic Work Ethics also positively and significantly affects knowledge sharing. Furthermore, the indirect effect of spiritual leadership on knowledge sharing through Islamic Work Ethics is significant, indicating a partial mediation role. The proposed model explains 81.5% of the variance in knowledge-sharing behavior. The findings suggest that leaders of Islamic NGOs should invest strategically in spiritually grounded leadership development and initiatives aimed at strengthening Islamic Work Ethics to foster a more collaborative knowledge-sharing culture. However, the cross-sectional design and the focus on a single regional context limit the ability to draw causal conclusions and constrain the generalizability of the findings to other organizational settings. This study contributes to the Islamic management and organizational behavior literature by empirically examining Islamic Work Ethics as a mediating mechanism linking spiritual leadership and knowledge sharing. It also extends the existing literature by providing evidence from Islamic NGOs operating in a frontier Muslim-minority context in Eastern Indonesia, a setting that remains largely underexplored in prior research.
ZAKAT PAYMENT AWARENESS: A DETERMINAT STUDY Ainun Mardhiah; Khalish Khairina; Uswatun Hasanah
Referensi Islamika: Jurnal Studi Islam Vol. 4 No. 1 (2026): FEBRUARY
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v4i1.805

Abstract

The role of improving welfare is not only the government's obligation, but also the community. One of which is through the distribution of zakat. Zakat can be used to overcome social problems, so awareness in paying zakat is needed. Data analysis was conducted using CB-SEM via LISREL. The structural model incorporates accountability, knowledge, technology, and promotion as exogenous variables, with trust and commitment acting as intervening variables toward zakat awareness. Methodologically, data were analyzed using Covariance-Based SEM via LISREL with the Maximum Likelihood estimation. Through accidental sampling, 170 nisab-compliant Muslim residents participated as respondents, with their wealth status verified via preliminary screening questions. The research results show that, 1). The exogenous variable Accountability has a significant effect on commitment and does not have a significant effect on the level of trust. 2) The exogenous variable Knowledge has a significant influence on the level of trust and commitment. 3) The exogenous variable Technology does not have a significant effect on the level of trust and commitment variables. 4) The promotion variable does not have a significant effect on the level of trust and commitment variables. 5). The level of trust and commitment has a significant effect on people's awareness of paying Zakat in Baitul Maal. The finding that accountability has an effect on commitment while technology and promotion have no significant effect provides a new perspective for Baitul Mal to create more representative policies so that the community has more confidence and awareness in paying zakat at Baitul Mal. This research demonstrates that Baitul Mal Lhokseumawe must prioritize strengthening the accountability and knowledge of muzakki. However, technology and promotion are sometimes not always the primary drivers of zakat payments in the Lhokseumawe community.
IMPLEMENTING THE AMANAH CONCEPT THROUGH BEHAVIORAL ACCOUNTING TO ASSESS MANAGERIAL PERFORMANCE AT BAZNAS, SOUTHEAST SULAWESI Alfian Toar; Selvi; Salehaman
Referensi Islamika: Jurnal Studi Islam Vol. 4 No. 4 (2026): AUGUST
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v4i4.927

Abstract

This study aims to examine the implementation of the concept of amanah (trustworthiness) through a behavioral accounting approach in assessing managerial performance at BAZNAS of Southeast Sulawesi Province. The study explores how the value of amanah influences managerial behavior, accountability, transparency, and organizational performance in zakat management. This research employs a qualitative method with a descriptive approach. Data were collected through participant observation, in-depth interviews with key informants, and documentation. The behavioral accounting approach was applied to understand managerial behavior and responsibilities in managing zakat funds and organizational activities. The results indicate that the integration of the concept of amanah and behavioral accounting contributes positively to managerial performance and the organizational work environment at BAZNAS of Southeast Sulawesi Province. The value of amanah has been internalized by employees and management in carrying out their duties in accordance with Law Number 23 of 2011 concerning Zakat Management. This value promotes responsible, transparent, and accountable behavior in the management of zakat funds. Furthermore, the implementation of amanah fosters stakeholder trust and strengthens organizational credibility, supporting more effective governance and reinforcing public confidence in zakat management institutions. The findings suggest that integrating Islamic ethical values, particularly amanah, into managerial practices and behavioral accounting frameworks can strengthen governance, accountability, and organizational effectiveness in zakat institutions. This study also provides practical insights for policymakers and zakat management organizations in developing value-based governance systems that enhance institutional performance and stakeholder trust. This study provides an alternative perspective by integrating Islamic ethical values with behavioral accounting in evaluating managerial performance. It highlights the importance of trustworthiness as a key factor in improving accountability, organizational effectiveness, and stakeholder confidence within zakat management institutions.