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Contact Name
DAAR EL-KAMIL
Contact Email
daarelkamil@gmail.com
Phone
+6282237521956
Journal Mail Official
daarelkamil@gmail.com
Editorial Address
Jl. Ir. H. Juanda No. 371 Patokan Kraksaan Probolinggo Jawa Timur Indonesia Kode Pos: 67282
Location
Kab. probolinggo,
Jawa timur
INDONESIA
DAAR EL-KAMIL: Multidisciplinary Journal
ISSN : 31244637     EISSN : 31244181     DOI : -
DAAR EL-KAMIL: Multidisciplinary Journal aims to provide a reputable academic platform for the publication of high-quality, original research and critical scholarship that advances knowledge across multidisciplinary and interdisciplinary domains. The journal seeks to bridge theoretical inquiry and practical application, particularly in addressing contemporary challenges in education, society, and sustainable development within developing and emerging contexts. The journal welcomes empirical research, theoretical papers, and critical reviews that contribute to the advancement of knowledge in, but not limited to, the following areas: Education and Educational Management: educational leadership, policy, curriculum innovation, learning strategies, and institutional governance. Islamic Studies and Applied Islamic Thought: contemporary Islamic discourse, Islamic leadership, ethics, and the application of Islamic principles in modern contexts. Economics, Business, and Entrepreneurship: Islamic economics, digital business, SMEs development, financial inclusion, and innovation-driven entrepreneurship. Social Sciences and Cultural Studies: social transformation, community dynamics, communication, and cultural practices in contemporary societies. Technology and Digital Innovation in Education: artificial intelligence in education, digital learning environments, educational technology, and data-driven decision-making. Community Development and Social Empowerment: community-based research, social entrepreneurship, empowerment strategies, and sustainable development initiatives. The journal particularly encourages contributions that adopt multidisciplinary and interdisciplinary approaches, integrating perspectives across fields to generate holistic insights and innovative solutions. Emphasis is placed on research that demonstrates methodological rigor, contextual relevance, and practical implications for policy, institutional development, and societal impact. By fostering collaboration among scholars, practitioners, and policymakers, DAAR EL-KAMIL: Multidisciplinary Journal aspires to contribute to the global academic discourse while amplifying voices and perspectives from developing countries.
Arjuna Subject : Umum - Umum
Articles 34 Documents
Analysis of Financial Statements and Their Implications for Corporate Governance in Hajj and Umrah Service Companies Abd Rochman; Muhammad Irsyad Baitussalam; Moh Affan
DAAR EL-KAMIL: Multidisciplinary Journal Vol 2 No 01 (2026)
Publisher : Lembaga Penerbitan, Penelitian, dan Pengabdian kepada Masyarakat (LP3M) of Institut Badri Mashduqi Probolinggo Jawa timur Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66931/jmlt.v2.i01.428

Abstract

This study aims to analyze the role of financial statement analysis and its implications for corporate governance in Hajj and Umrah service companies, with a particular focus on PT Haramain Mulia. The study employs a qualitative approach using a literature review method by synthesizing findings from scholarly journal articles, academic books, conference proceedings, and research reports related to financial statement analysis, transparency, accountability, and corporate governance. The literature was collected through systematic searches of academic databases and analyzed using literature reduction, thematic categorization, conceptual synthesis, and theoretical interpretation. The findings indicate that financial statement analysis serves as a strategic instrument for assessing organizational performance through key financial indicators, including liquidity, profitability, solvency, and operational efficiency. Furthermore, financial statement analysis provides essential information for managerial decision-making, risk management, and organizational control. The review also reveals that effective utilization of financial statement analysis contributes significantly to improving transparency, strengthening accountability, reducing information asymmetry, and enhancing corporate governance practices. In the context of PT Haramain Mulia, financial statement analysis supports the responsible management of pilgrims’ funds and strengthens stakeholder trust. The study contributes to the development of corporate governance literature by integrating financial performance, transparency, accountability, and governance mechanisms within the context of faith-based service organizations. Practically, the findings highlight the importance of strengthening financial reporting systems and governance structures to ensure organizational sustainability and public confidence in the Hajj and Umrah industry.
Analysis of the Urgency of Hajj and Umrah Bookkeeping in Realizing Professional Financial Governance Abd Qodir; Mohammad Zainullah; Moh. Affan
DAAR EL-KAMIL: Multidisciplinary Journal Vol 2 No 01 (2026)
Publisher : Lembaga Penerbitan, Penelitian, dan Pengabdian kepada Masyarakat (LP3M) of Institut Badri Mashduqi Probolinggo Jawa timur Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66931/jmlt.v2.i01.429

Abstract

The rapid growth of the Hajj and Umrah service industry in Indonesia has increased the need for professional financial governance to ensure transparency, accountability, and public trust. This study aims to analyze the urgency of bookkeeping in realizing professional financial governance within Hajj and Umrah management institutions, particularly PT Qiblatain Safarina Bakti. The research employs a qualitative approach using a literature review method by examining relevant national and international scholarly publications related to bookkeeping, financial accountability, transparency, and organizational governance. The findings indicate that the initial understanding of bookkeeping among many Hajj and Umrah service providers was generally limited to simple financial recording activities and had not yet functioned as a comprehensive financial information system. The implementation of systematic bookkeeping contributes significantly to improving financial transparency, strengthening accountability, enhancing internal control mechanisms, and supporting evidence-based managerial decision-making. Furthermore, bookkeeping is increasingly perceived as a strategic governance instrument rather than merely an administrative requirement, particularly in institutions responsible for managing pilgrims’ entrusted funds. The study concludes that bookkeeping plays a vital role in strengthening organizational credibility, stakeholder confidence, and long-term sustainability. Therefore, Hajj and Umrah institutions should prioritize standardized bookkeeping systems, improve accounting competencies, and adopt digital financial technologies to achieve professional and accountable financial governance.
Algorithmic Authority: Understanding the Construction of Digital Sanad in TikTok Dakwah. Luthviyah Romziana; Zaimuddin; Ahmad Sahidah
DAAR EL-KAMIL: Multidisciplinary Journal Vol 2 No 01 (2026)
Publisher : Lembaga Penerbitan, Penelitian, dan Pengabdian kepada Masyarakat (LP3M) of Institut Badri Mashduqi Probolinggo Jawa timur Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66931/jmlt.v2.i01.464

Abstract

The rapid growth of social media has transformed the landscape of Islamic dakwah, enabling platform algorithms to play an increasingly significant role in shaping religious authority. This study aims to examine how algorithmic authority influences the construction of digital sanad within the TikTok dakwah ecosystem and to explore its theoretical implications for contemporary Islamic authority and knowledge transmission. The study employed a qualitative literature review by synthesizing scholarly articles, academic books, conference proceedings, and research reports related to algorithmic authority, digital religion, Islamic epistemology, and social media communication. The findings indicate that digital sanad emerges through the interaction of platform algorithms, religious content creators, and audience engagement, creating a hybrid model of religious legitimacy that complements rather than replaces the classical concept of sanad. This study contributes by integrating perspectives from Algorithmic Authority Theory, Digital Religion, Networked Religion, Platform Governance, and Islamic Epistemology into a unified conceptual framework. The findings provide valuable insights for strengthening digital religious literacy and promoting responsible Islamic communication in the digital era.
The Double Movement Method in the Post-Truth Era: A Critique of Scripturalism and Contextualism Ira Bariroh; Nurul Huda
DAAR EL-KAMIL: Multidisciplinary Journal Vol 2 No 01 (2026)
Publisher : Lembaga Penerbitan, Penelitian, dan Pengabdian kepada Masyarakat (LP3M) of Institut Badri Mashduqi Probolinggo Jawa timur Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66931/jmlt.v2.i01.474

Abstract

The post-truth era has transformed the authority of religious knowledge and intensified the polarization of Qur'anic interpretation in digital spaces between excessively literalist and overly contextualist approaches. This study aims to critically examine the epistemological foundations of these two interpretive paradigms, evaluate the relevance of Fazlur Rahman's Double Movement method as a via media, and formulate a philosophically robust methodological reconstruction for the digital age. Employing a qualitative library research design with a philosophical hermeneutic approach and Critical Hermeneutics analysis, this study examines Rahman's primary works alongside contemporary hermeneutical literature. The findings reveal that literalist scripturalism neglects the historical and social context of revelation, whereas radical contextualism tends to relativize the normative meaning of the Qur'an. Fazlur Rahman's Double Movement method offers a mediating alternative by fostering a dialogical engagement between text and context. Nevertheless, the method remains constrained by its assumption of historical objectivity, which overlooks the interpreter's pre-understanding and historical consciousness. This study therefore proposes a reconstruction of the Double Movement method into a dialogical-critical model. The proposed model integrates critical reflection on the digital era, dialogue between the text and the interpreter, and Paul Ricoeur's hermeneutical framework. Accordingly, this reconstructed model is expected to assist contemporary interpreters in addressing digital misinformation while preserving the universal values of the Qur'an.

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