Responsibility in the Islamic Perspective

IntroductionThe economic impact of Covid-19 virus is also felt by the state revenue sector due to tax incentives.ObjectivesThis study aims to analyze the tax incentive policies implemented by the government during the Covid-19 pandemic in terms of objectives, impacts, and the concept of convenience from an Islamic economics perspective. MethodThis study uses a normative-juridical approach by examining tax incentive policies in the context of Islamic economic theory from philosophical and juridical perspectives.ResultsFrom an Islamic economic perspective, the existence of tax incentives seen from the objective of the results and benefits is appropriate because it creates maslahah in the midst of an emergency or critical situation. In addition, the convenience provided by the government in tax incentives if seen from Islamic law is rukshah, or convenience and understanding for citizens due to certain conditions, namely the Covid-19 pandemic. ImplicationsThis study contributes to the development of theoretical research in the field of macroeconomic policy from an Islamic perspective. This study can also be used as a reference by the government to provide tax incentives in times of similar crises.Originality/NoveltyThis study is unique in that it examines the problem of tax incentives from an Islamic perspective. As a country with the world's largest Muslim population, this study will enrich Islamic macroeconomic studies for policymaking in Indonesia.

This article focus on the discussion of various literatures regarding Kaizen from Islamic perspective done by previous researchers. Kaizen has been a management philosophy that gained interest in most countries including Muslim majority countries such as Malaysia. The development of Kaizen was based only on the thought and observation of the Japanese scholar which focus on the material aspect and it was also based on Zen Buddhism expression and culture. The question which arises is what are the discussion done by previous researchers on Kaizen from Islamic perspective? And Kaizen from Islamic epistemological perspective. This article seeks to address these issues with the focus of descripting the discussion on the philosophies and development of concept. There are three different perspective of Kaizen from Islamic researchers’ perspective based on the discussion of previous researchers, which are the researchers that totally accepted the Kaizen brought by the Japanese, the researchers that integrate the concept of Kaizen with Islamic values and Islamic framework and the researchers that suggest the concept of Kaizen derived from Islamic sources of knowledge. Several critics of Islam on Kaizen has been rose on the sources of knowledge in the development of Kaizen and the ultimate goals of Kaizen. This qualitative content analysis research suggests that from Islamic epistemological perspective, there are critics on the concept of Kaizen bought by the Japanese and the suitability of Kaizen to be implemented to Muslim individuals has been questionable.

This research is a qualitative research to examine the application of Islamic economic perspective marketing in the business of sharia services in Semarang City, a case study in the sharia industry in the Sharia Universe of Semarang City. The focus of this research is to explain how the application of Islamic economic perspective marketing mix to hotel universe sharia. In this study focuses on product, price, promotion, distribution / place carried out by the hotel universe syariah city all the perspectives of Islamic economics theoretically. The purpose of this study is to provide a conclusion about the application of marketing mix namely product, price, promotion, and distribution / place carried out by hotel universe syariah Islamic economic perspective. This study uses a qualitative approach to the case study method. The data analyzed are the results of interviews, documentation and observations with the field of marketing, namely product, price, promotion, and distribution / place in the Semarang Sharia Universe Hotel. The results showed that the application of Islamic economic perspective marketing mix at the Semarang City Semesta Hotel had not been effective. Because in terms of Sharia Universe Hotel products still have not fully implemented several elements and sub elements provided by the Republic of Indonesia's Creative Economy Tourism Minister Regulation Number 2 of 2014 concerning guidelines for sharia hotel business operators.
 
 Keywords: Strategy, Marketing mix, Islamic Perspective, Sharia Industry

Corporate governance from Islamic perspective is derived from Islamic worldview, whereby the God is at the apex and human beings are below Him. However, there is no unified definition of corporate governance under shari’ah point of view. To bridge the applicability of Islamic corporate governance model with Islamic moral economy framework, some key questions to be addressed are as follows. (i) do Islamic corporate governance models consistent with the aspiration of Islamic moral economy? (ii) what are the important dimensions of Islamic corporate governance? (iii) what is the concept of Islamic corporate governance inspired by the ideals of Islamic moral economy? To accomplish the objectives, this paper follows critical review analysis as a methodology, through which it aims to highlight how each Islamic corporate governance model models are being constructed and to compare those models with Islamic moral economy perspective. The paper proposes the suitable model of Islamic corporate governance under the Islamic moral economy perspective.JEL Classification: G34, O16How to Cite:Sakti, M. R. P., Tareq, M. A., & Kamiyama, H. (2021). Corporate Governance from an Islamic Moral Economy Perspective: The Dimensions and Analysis. Signifikan: Jurnal Ilmu Ekonomi, 10(2), 359-378. https://doi.org/10.15408/sjie.v10i2.21511.

Partners in this program are teachers from the National High School or Bukit Katil State School (SMK) in Ayer Keroh, Melaka, Malaysia. The problem faced by partners is that there is still not optimal knowledge about the use of digital learning and business education from an Islamic studies perspective. Apart from that, several teachers have never attended seminars on developing business education which is very important for increasing their insight as teachers at the vocational school level. The teachers have never held discussion activities related to this topic face to face with lecturers or delegates from international universities. In relation to these problems, the problems are efforts to increase literacy, knowledge and insight of teachers regarding the use of digital learning and development of buying and selling businesses from an Islamic perspective through seminars and joint discussions, and efforts to increase Islamic economic and financial literacy, communication skills within the scope of business education development, for teachers together with lecturers from various universities in Indonesia. This activity purposes to identify partners' knowledge and insight in utilizing digital learning and business education effectively from an Islamic perspective. This activity is very useful for expanding and strengthening relationships between teachers and lecturers in related fields. This activity was carried out using the Forum Group Discussion method. After carrying out this international community service activity, the knowledge, literacy and understanding abilities of the teachers increased. This is demonstrated by their ability to answer various questions in the discussions held. The teachers are also quite enthusiastic in establishing good relationships with lecturers from various disciplines

PurposeThe purpose of this paper is to explore the concept of built heritage preservation from an Islamic perspective. This study will dig out the jurisprudential principles to challenge contemporary destruction of built heritage in the Muslim contexts.Design/methodology/approachThe research challenges the radicals’ opinion by revealing their evidence to destroy the various built heritage. In fact, it confronts these acts and assists the international community to understand the basic values of Islam toward the environment and built heritage specifically. This exploratory research will follow this lead and seek the objective, first, by investigating the concept of succession and the urbanization of Earth by mankind. Reassuringly, the research introduces few verses from the Holy Qur’an to support the various arguments presented and provide a qualitative understanding of the interpretations. Moreover, few speeches of the Prophet (PBUH) are added to ease synthesizing the understanding of specific principles related to the Islamic law (Shari’ah). This study provides an in-depth understanding toward the legitimacy of the act of preservation under the umbrella of the intents and objectives of the Islamic law.FindingsThis study confirms that preservation of the built heritage is legitimate from the Islamic law perspective; this is due to the fact that Islam mandates mankind to utilize wisely the resources available to shape a proper physical and economic environment. The preservation of the built heritage returns with benefit to the major society and assures that resources are recycled to serve humanity for longer generations.Research limitations/implicationsThis research promotes the concepts of good/benefit and avoiding harm to support the crux of built heritage preservation from an Islamic perspective. In quest of this notion, various scholars’ work throughout the Islamic civilization has been revealed to draw some shed on the rooted arguments to highlight various concepts of Islam toward preservation.Originality/valueThis paper fulfills an identified need to prove that Islam is against the destruction of built heritage and historic monuments and against all acts of violence and terrorism.

The phenomenon of organizational citizenship behavior (OCB) emanating from the Western value system has received enormous attention from researchers, however, the model of organizational citizenship behavior from other cross cultural or religious perspectives such as the Islamic perspective, has not been much explored. This empirical study attempts to enrich the understanding of OCB from Islamic management perspective. In view of this, Western OCB framework was studied and further enriched in light of the Islamic heritage (Qur'an and Sunnah, i.e. that Prophetic tradition of Prophet Muhammad, peace be upon him) and established the need for Taqwa serving as antecedent of citizenship behaviors from the Islamic perspective. The survey data used for this empirical research was drawn from 405 Muslim employees in business organizations in Malaysia. Principal component analysis (i.e. PCA using SPSS version 18.0) and confirmatory factor analysis (i.e. CFA using AMOS version 18.0) of the constructs; Islamic spirituality (IS), Islamic social responsibility (ISR) and Organizational citizenship behaviour from Islamic perspective (OCBIP), were conducted. Using structural equation modeling (SEM), good fit indices led to two major findings, thus, ISR influences employees' OCBIP performance; IS does not. Several implications from the study were discussed.

This research discusses important issues regarding macroeconomic stability from an Islamic economic perspective. The aim is to analyze key concepts that influence economic stability within an Islamic economic framework and identify the impact of Islamic economic policies on macroeconomic stability. This research methodology includes literature review, case studies, secondary data analysis, as well as interviews with economic experts and Islamic finance practitioners. The research results show that macroeconomic stability from an Islamic economic perspective is very important. In the discussion, it was emphasized that Islamic economics has the potential to make a significant contribution to macroeconomic stability, especially in the context of countries that apply Islamic economic principles. Policy recommendations and practical implications are presented to guide economic practitioners, governments and Islamic financial institutions in efforts to achieve better economic stability. This research also identifies several challenges and opportunities for future research in the field of macroeconomic stability from an Islamic economic perspective. In conclusion, this research provides deeper insight into the importance of macroeconomic stability in the context of Islamic economics and ways to achieve. Keywords: Economic Stability, Macroeconomics, Macroeconomics from Islamic perspectiveÂ

This article aims to determine the relationship between science and the Islamic perspective on the immunity concept during the Covid-19 pandemic and to determine the relationship with the proposition contained in the Qur'an and hadith. This research is a literature study method using data sources from journals and library reviews. The results of this study indicate that maintaining the immunity during the Covid-19 pandemic is in accordance with Islamic advice that had been implemented for a long time before the pandemic. It shows that Islam and Science have a balanced interrelation that complements each other. From an Islamic perspective, increasing immunity must be supported through the scientific way by maintaining health, cleanliness, environment, food, exercise, and vaccination. Even commands that are worth worship, such as listening, reading, and implementing the Qur'an, ablution, prayer movements, and maintaining social relationships, have been proven to increase body immunity during the Covid-19 pandemic. This result demonstrates that the Islamic perspective it is more complex than scientific discovery; this is the wisdom of studying science to prove the truth of the Qur'an and hadith.

International Journal of Contemporary Islamic law and Society volume 2 issue 1 offers six articles covering topics of Islamic law studies. Various issues relating to Islamic family law are interestingly presented to contribute to the body of knowledge and practices. Academia and practitioners in Islamic law studies may gain insight from reading these articles.
 
 The first article is titled “The Role of Husband and Wife in Child Care From Islamic Law Perspectives” written by Minhar Minhar, Zainal Abidin, and Hilal Malarangan from Postgraduate studies Institut Agama Islam Negeri Palu. This paper discusses the role of husband and wife in child care from Islamic perspective. The second article is titled “Effectiveness of Marriage Services Through Information System Management (SIMKAH) at Palu City Religious Court” written by Imam Muslih, Nurdin Nurdin, and Marzuki Marzuki. The paper discusses the effectiveness of marriage services through Marriage Management Information System (SIMKAH) at Palu city religious court. The third article is titled “Analysis of the Case of Divorce and Its Settlement in the Religious Court of Palu City” written by Rinalti Rinalti, Syahabuddin Syahabuddin, and Ermawati Ermawati. This paper discusses the cases of divorce and its settlement in the Religious Court of Palu. The fourth paper is tittled “ Analysis the Fulfilment of Physical and Psychological Needs of Convicted Criminal From An Islamic Law Perspective” written by Syaifuddin Syaifuddin, Muhammad Akbar, and Mummad Syarif Hasyim. The paper discusses the implementation of conditional leave (CL) in fulfilling prisoners' physical and psychological need of prisoners from Islamic law perspectives. The fifth article is titled “ The Effectiveness of Indonesia Supreme Court Regulation Number 1 Year 2016 Concerning Mediation of Marriage Disputes” written by Sukaenah Sukaenah, Rusli Rusli, M. Taufan B. This paper discusses the effectiveness of Indonesia Supreme Court Regulation No. 1 year 2016 concerning mediation marital disputes in the Religious Court. The last paper is title “ The Effectiveness of the Implementation of the Principle of Simple Court Procedures, Fast and Low Cost in a Case of Divorce Lawsuit” written by Muhammad Haekal, Abidin Abidin, and Siti Musyahidah. The purpose of the study is to investigate the effectiveness of the implementation of simple, fast and low-cost religious court procedures in the divorce case at the Religious Court, Palu.
 
 I hope the articles presented in this issue add further empirical evidence to the growing body of research that examines various fields from Islam perspectives. The articles could trigger other research to study other field of study with Islam perspectives Islamic institutions in Indonesia. 
 
 Nurdin Nurdin
 Editor-in-Chief
 IJCILS: International Journal of Islamic Contemporary law and Society
 Volume II, Issue 1

PurposeThis paper aims to explore the role and relationship of ethics and morals in technology, specifically examining how Islam, as a religion that emphasizes spirituality and sacredness, can uniquely influence the concept of robot rights.Design/methodology/approachThe existing literature on robot rights and Islamic perspectives has been critically reviewed to address the study’s objectives.FindingsIn Islam, robots are viewed similarly to property ownership, where the owner holds responsibilities rather than absolute control. Islamic ownership rights are distinct compared to conventional ownership models. In Islam, private ownership is limited, as God is considered the ultimate owner of all assets. Assets, including robots, must be managed according to Islamic values and ethics. Unlike conventional ownership, where the owner can dispose of their property without justification, Islamic principles grant more rights to assets (including robots). This difference arises from the sacred origins of economic resources in Islam, which extends to the treatment of assets as inputs in an economy. Therefore, spirituality, as defined in Islam, uniquely influences the rights of robots.Originality/valueAs robotics becomes an increasingly significant part of our lives, religion plays a growing role in shaping the ethical and moral framework within which robots operate. This study is among the first to present an integrative framework and evaluate robot rights from an Islamic economics perspective.

This research discusses lifestyle and consumptive behavior for purchasing decisions in the shopee marketplace in an Islamic economic perspective. In this digital age, life will always be side by side with the internet. In general, the average Cileunyi community already has a gadget. Moreover, the position of Cileunyi District is close to an urban area where people have a contemporary lifestyle. The lifestyle lived by the people of Cileunyi forms different lifestyle patterns. This study aims to determine how the lifestyle patterns and consumptive behavior of the people of Cileunyi District to make decisions in the shopee marketplace and see how they fit into an Islamic economic perspective. The purpose of this research is to find out what lifestyle and consumptive behavior are, to find out the lifestyle patterns and consumptive behavior of the Cileunyi District community for purchasing decisions in the shopee marketplace, and reviewed in an Islamic Perspective. This type of research is qualitative research using a descriptive approach. Data collection techniques in this study by direct and indirect interviews to respondents. This data collection technique by taking Majelis Taklim from one village, namely Cinunuk Village. Based on the results of the study, it shows that respondents like to shop at the shopee marketplace. Have different lifestyles, such as a frugal lifestyle, hedonistic lifestyle, and so on. Considerations before buying a product such as looking at the price also encourage in determining purchasing decisions. Lifestyle and consumptive behavior in the mothers of Majelis Taklim Cinunuk Village, Cileunyi sub-district, seen from the results of interviews, there are some that are not in accordance with Islamic teachings. Because it can be seen from the answers of respondents, who try to buy several products not for their needs first. This is not in accordance with the lifestyle and consumptive behavior according to Islamic teachings.

Hajj is the fifth pillar of Islam. Every year, during the hajj season, millions of pilgrims came from different countries and gathered in Mecca to perform hajj. The huge numbers of pilgrims have made the management of pilgrims became too complex. The management itself is also not reasonable if it not based on the Islamic philosophical basis. In other words, the most suitable management practice in managing pilgrims in Mecca is the management from the Islamic philosophical perspectives. Therefore, this paper aims to identify and to analyze the philosophy of hajj pilgrim's management from Islamic perspectives. This paper employed document research method and was analyzed with content analysis method. The result found that the philosophy of hajj pilgrim's management from Islamic perspective can be identified based on four elements. The first element is epistemological aspect by referring to Qur'an and hadith as the authoritative source of knowledge. Secondly, ontological aspect which assert monotheism (tawhid) as the management mould. Thirdly, axiological aspect with the application of values in management such as excellence (ihsan), trust (amanah), and justice ('adl). Fourthly, teleological aspect which emphasizes the pleasure of Allah (mardati'Llah) as the ultimate goal of hajj pilgrim's management. In conclusion, to emphasize on these four elements of Islamic philosophy in hajj pilgrim's management in Mecca is important to ensure the management activities that carried out will always gain the pleasure of Allah SWT.

This study aims to determine the sugarcane plantation business in the village of Kedungrejo and to determine its role in improving the welfare of the people of Kedungreejo village in an Islamic economic perspective. Viewed from an Islamic economic perspective, this sugar cane business is in accordance with Islamic economic values ​​in the form of Mudharabah cooperation between the PG Wonolangan Sugar Factory and Sugar Cane Farmers. In this case Sugarcane Farmers get facilities in the form of assistance to get capital loan assistance so that cost problems in the sugarcane farming business can be overcome PG Wonolangan partner farmers are satisfied with the pattern and implementation of the partnership at PG Wonolangan

Introduction: This discussion paper aims to synthesise available literature on hearing sciences from Islamic perspective and to relate this to the current hearing care practices. The paper focuses on several main scopes: i) the importance of sense of hearing from Islamic and scientific perspectives ii) impacts of hearing impairment iii) limitations in understanding and practicing Islamic teaching due to hearing impairment, iv) Islamic responsibility towards people with hearing impairment, v) current available methods to facilitate Islamic practices among hearing impaired people, and vi) incorporating Islamization in hearing care practice. Design: Narrative review and synthesis Method: Related publications and references were identified through several ways: i) by structured searches in PubMed, Google scholar, Web of Knowledge and Science Direct using the combinations of ‘Islam’, ‘hearing impairment’, ‘hearing loss’, ‘hearing’, ‘social’, learning’, ‘memory’, ‘disability’, ‘Islamic responsibility’, and ‘learning for deaf’ as key words, ii) by inspecting the reference lists of relevant articles, and iii) by identification of relevant references from Quran and Hadith by authors who have background in Quranic studies. Results: The number of publications within the audiology field, which address the aforementioned scopes, is rather limited. Additionally, a review and synthesis of literature from other related fields such as medical, health, and education, with references from Quran and Hadith, were also carried out to facilitate the discussion of the above mentioned scopes. Conclusion: This paper concludes that there is an emerging trend for the studies of hearing and Islam in the literature. Facilitating hearing impaired people in understanding and practicing Islam becomes a shared obligation for parents, society, and the patients themselves. This discussion also identifies that there is a need for more contributions from Muslim scholars in integrating and implementing the Islamic principles in current hearing care practices.