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Jurnal Al-Ijtimaiyyah
Published by Universitas Islam Negeri Ar-Raniry Banda Aceh
ISSN : 26545217     EISSN : 24610755     DOI : -
Core Subject : Religion, Humanities, Social,
Religion Humanities Social Sciences
Journal Al-Ijtimaiyyah is an open access journal that contributing to publishing various research results and literature review in the field of Islamic community development and social welfare. The journal welcomes the new idea and concepts on the community development field to be published academically. This journal was initiated by a group of academicians who concern with development and social issues at Ar-Raniry Islamic University, Banda Aceh, Indonesia. Focus; Journal Al-Ijtimaiyyah publishes an academic article on Islamic community development and social welfare based on research, project report, book reviews and new concept on Islamic community development that based on deep literature review. Scope; Journal Al-Ijtimaiyyah accepts the submission of articles in the fields of Islamic community development, Islamic microfinance, disaster and development, poverty reduction, social welfare, entrepreneurship and gender, and development.
Arjuna Subject : -
Articles 7 Documents
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Search results for , issue "Vol. 12 No. 1 (2026): In Press" : 7 Documents clear
SHARIA ACCOUNTING PRACTICES AND FINANCIAL ACCOUNTABILITY IN ISLAMIC MICROFINANCE INSTITUTIONS: A CASE STUDY OF BAITUL MAAL WA TAMWIL IN MEDAN CITY Rabiatul Adawiyah; Yenni Samri Juliati Nasution; Juliana Nasution
Jurnal Al-Ijtimaiyyah Vol. 12 No. 1 (2026): In Press
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-ijtimaiyyah.v12i1.33941

Abstract

This study examines the role of sharia accounting practices in strengthening transparency and accountability of financial reporting in Islamic microfinance institutions, with a particular focus on Baitul Maal wa Tamwil (BMT) in Medan City. As community-based financial institutions, BMTs play a strategic role in supporting socio-economic empowerment while adhering to Islamic principles of justice, honesty, and trustworthiness. Sharia accounting is therefore not only a technical reporting mechanism but also an ethical framework that shapes responsible financial governance within Islamic communities. This research adopts a qualitative case study approach. Data were collected through in-depth interviews with BMT managers, internal auditors, sharia supervisory board members, and staff, complemented by document analysis of financial reports and relevant regulatory guidelines. The findings reveal that the implementation of sharia accounting contributes significantly to improving transparency through detailed transaction recording, clear disclosure of sharia-based contracts, and separation of social and commercial funds. Accountability is strengthened through internal supervision, sharia compliance mechanisms, and adherence to PSAK Syariah and AAOIFI standards. Nevertheless, the study also identifies challenges, particularly limited human resource capacity and the lack of integrated accounting systems. This study contributes to the discourse on Islamic community development by demonstrating how sharia accounting can support accountable and transparent financial governance in Islamic microfinance institutions.
MACROECONOMIC DYNAMICS AND COMMUNITY WELFARE: AN EMPIRICAL STUDY OF PURCHASING POWER IN MEDAN CITY Hunny Lutpiah Basri; Sugianto Sugianto; Muhammad Ikhsan Harahap
Jurnal Al-Ijtimaiyyah Vol. 12 No. 1 (2026): In Press
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-ijtimaiyyah.v12i1.33942

Abstract

This study analyzes the influence of key macroeconomic factors on community purchasing power as an important indicator of social and economic welfare in urban areas. Specifically, it examines the effects of Gross Regional Domestic Product (GRDP), inflation, and the Regional Minimum Wage on purchasing power in Medan City, Indonesia. Purchasing power reflects the community’s ability to meet basic and non-basic needs and plays a strategic role in sustaining social stability and improving living standards within urban society. The study employs a quantitative approach using multiple linear regression analysis based on secondary monthly data from 2019 to 2023 obtained from the Central Statistics Agency. The results show that inflation has a negative and significant effect on purchasing power, while GRDP and the Regional Minimum Wage have positive and significant effects. Simultaneously, the three variables significantly influence purchasing power, with an R-squared value of 0.691, indicating that 69.1% of the variation in purchasing power is explained by the model. These findings highlight the importance of inclusive economic growth, sustainable wage policies, and effective inflation control in strengthening community welfare. This study contributes to social and economic development discourse by providing empirical evidence to support public policies aimed at improving the purchasing power and well-being of urban communities.
THE HIERARCHY OF INFLUENCE IN RELIGIOUS NEWS COVERAGE AND ITS IMPLICATIONS FOR ISLAMIC COMMUNITY DEVELOPMENT DURING THE 2019 INDONESIAN PRESIDENTIAL ELECTION Kumarudin Kumarudin; Gun Gun Heryanto
Jurnal Al-Ijtimaiyyah Vol. 12 No. 1 (2026): In Press
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-ijtimaiyyah.v12i1.34197

Abstract

This study examines the hierarchy of influence in religious news coverage on Republika.co.id and JawaPos.com during the 2019 Indonesian Presidential Election and its implications for Islamic community development. The Hierarchy of Influence model, developed by Pamela J. Shoemaker and Stephen D. Reese, is employed to analyze the multi-level factors shaping religious media content. This qualitative research uses text observation, interviews, and documentation to identify the influences affecting religious reporting in both online media platforms. The findings reveal that Republika.co.id actively highlighted particular religious issues during the election, while JawaPos.com presented religious coverage in a more sporadic manner. Religious news production in both media outlets was shaped by influences at the individual, routine, organizational, extra-media, and ideological levels. At the individual level, journalists were influenced by Islamic values, professional norms, and worker orientations. At the organizational level, Republika.co.id was influenced by media ownership involvement in political networks, while JawaPos.com demonstrated limited ownership intervention. Extra-media influences, particularly political interest groups, were more visible in Republika.co.id. At the ideological level, both media outlets maintained hegemonic narratives that shaped public perception and religious discourse. This study highlights the strategic role of media in constructing religious narratives within Muslim society and emphasizes the importance of responsible religious reporting to foster social cohesion, democratic participation, and sustainable Islamic community development.
EMPOWERING MARGINALIZED CHILDREN THROUGH COMMUNITY-BASED EDUCATION: EVIDENCE FROM GAJAHWONG SCHOOL IN LEDHOK TIMOHO, YOGYAKARTA Aat Aat; Agus Riyadi; Abdul Karim; Paisul Leengaedayee
Jurnal Al-Ijtimaiyyah Vol. 12 No. 1 (2026): In Press
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-ijtimaiyyah.v12i1.33431

Abstract

Marginalized children are a vulnerable group who often experience limited access to education, a decent learning environment, and social support. The involvement of Gajahwong School as a form of community empowerment is crucial for children's well-being. This study aims to analyze two aspects: First, this study analyzes the educational conditions of marginalized children in Ledhok Timoho Village before the presence of Gajahwong School. Second, this study analyzes the role of Gajahwong School in the empowerment process of marginalized children in Ledhok Timoho Village. Using qualitative methods with purposive sampling techniques. The research subjects included the principal, educators, parents/guardians of students, and students of Gajahwong School. Data were obtained through observation, interviews, and documentation. The findings show that before the presence of Gajahwong School, children in Ledhok Timoho Village generally faced various problems, such as low motivation to learn, limited access to education, lack of parental support, and a social environment that was less supportive of child development. Gajahwong School provides an alternative non-formal learning space that focuses on local curriculum-based education. Gajahwong School plays a role in raising awareness and the importance of education for marginalized children. With the involvement of educators, volunteers, families, and communities, education becomes more accessible and relevant to previously marginalized students. Although this study had limitations in gathering informants, it was able to demonstrate the conditions of marginalized children before and after the school's establishment. Therefore, this research goes beyond simply addressing the beneficiaries and strengthening the bottom-up approach to developing alternative education.
ISLAMIC-BASED MEDIATION FOR STRENGTHENING FAMILY RESILIENCE: A COMMUNITY DEVELOPMENT APPROACH TO DAUGHTER-IN-LAW AND MOTHER-IN-LAW CONFLICT Awaliya Safithri; Qoidul Khoir; M. Syafiqil Umam; Mohammad Riski; Muhammad Ali Zainur Ridho
Jurnal Al-Ijtimaiyyah Vol. 12 No. 1 (2026): In Press
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-ijtimaiyyah.v12i1.33527

Abstract

This study examines the role of Islamic-based mediation in strengthening family resilience within Muslim communities, particularly in conflicts between daughters-in-law and mothers-in-law. Such conflicts represent a significant social issue that not only affects household harmony but also influences broader community stability. This research aims to analyze mediation practices and formulate a community-oriented mediation model grounded in Islamic family law principles. Using a qualitative multi-site case study approach, the research involved eight Muslim families experiencing in-law conflicts, as well as mediators including religious leaders and institutional actors. Data were collected through in-depth interviews, observations, and document analysis, and analyzed thematically. The findings reveal that conflicts are primarily triggered by parental interference, differences in values and parenting practices, and economic tensions. Effective mediation is characterized by the integration of Islamic values such as musyawarah (deliberation), ishlah (reconciliation), and justice; the balancing of power relations; and the establishment of clear agreements regarding roles and communication. These mediation practices contribute not only to conflict resolution but also to strengthening family resilience in psychological, social, and spiritual dimensions. This study proposes an Islamic relational mediation model that positions mediation as a community-based strategy for reinforcing social cohesion and family resilience. The findings highlight the importance of culturally grounded mediation in supporting sustainable community development within Muslim societies.
RECONSTRUCTING THE PHILOSOPHY OF ISLAMIC ECO-SOCIAL ENTREPRENEURSHIP: PESANTREN-BASED COASTAL DEVELOPMENT AS A PARADIGM OF ETHICAL TRANSFORMATION Suyono Suyono; Fathurrohman Fathurrohman; Ahmad Silmul Fuady; Miftachul Huda
Jurnal Al-Ijtimaiyyah Vol. 12 No. 1 (2026): In Press
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-ijtimaiyyah.v12i1.34347

Abstract

The structural paradox of coastal poverty in Muslim-majority communities lies in abundant marine resources alongside economic marginalization and environmental degradation. While Islamic institutions have historically contributed to social welfare, their role in contemporary sustainability discourse remains underexplored. This study examines pesantren-based coastal development as a model of ethical transformation to reconstruct the philosophical foundations of Islamic eco-social entrepreneurship. Using a thematic and interpretative analysis, the findings reveal that pesantren function as socio-economic catalysts beyond their religious roles. Santri-led enterprises diversify livelihoods, reduce reliance on exploitative middlemen, and promote environmentally responsible practices such as sustainable fishing and waste management. Triangulated data indicate a shift from exploitative to conservation-oriented behavior. The model is grounded in three dimensions: khilafah (ecological stewardship), integration of religious knowledge and skills, and commitment to maslahah and mizan. This integrative approach positions pesantren as ethical-economic actors, redefining poverty alleviation as moral-ecological reconstruction within a sustainable Islamic development paradigm.
THE DYNAMICS OF HIJRI MONTH DETERMINATION IN INDONESIA: RELIGIOUS AUTHORITY, PLURALISM, AND SOCIAL COHESION Ahmad Fauzi
Jurnal Al-Ijtimaiyyah Vol. 12 No. 1 (2026): In Press
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-ijtimaiyyah.v12i1.34492

Abstract

The determination of the start of the Hijri month is a fundamental aspect of Islamic religious practice, particularly in setting the dates for religious observances such as Ramadan, Eid al-Fitr and Eid al-Adha. However, differences in determination methods and criteria often give rise to social dynamics within Muslim communities. This article aims to analyse the dynamics of determining the start of the Hijri month and its impact on the social cohesion of the Muslim community. This study employs a qualitative approach based on a literature review, analysing scholarly literature, institutional documents, and previous research through the framework of the sociology of religion, particularly theories of social cohesion and religious authority. The analysis focuses on how epistemological differences, the role of institutions, and socio-cultural contexts shape religious practices and social relations. The findings indicate that differences in Indonesia regarding the determination of the start of the Hijri month are influenced by variations in the interpretation of religious texts and astronomical criteria, as well as the authority of religious institutions. These differences have an ambivalent impact on social cohesion: they can trigger fragmentation, symbolic conflict, and polarisation, yet they also foster tolerance, pluralism, and mechanisms of social adaptation. This research contributes by shifting the focus of study from fiqh and astronomical approaches towards a sociological approach that places social cohesion at the centre of the analysis.

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