available online: https://journals.researchsynergypress.com/index.php/ijeiis international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049(online)| 2807-2057 (print) volume 2 number 2 (2022): 34-44 corresponding author azmerysultana09041@gmail.com doi: 10.31098/ijeiis.v2i2.1012 research synergy foundation islamophobia and a proper understanding of islam, a study of bangladesh azmery sultana faculty member, army institute of business administration, savar, bangladesh abstract the purpose of this paper was to identify the current overview of islamophobia and the way to have an ultimate solution for overcoming this. the study advanced the body of knowledge on islam and islamophobia by proposing an integrated research model based on accountability, understanding of meaning, the significance of every verse, and regulations of islam. the paper identified the reasons behind this islamophobia along with its adverse impact in today's world. the research model was empirically tested using 120 responses, using the online questionnaire survey of different aged and religious people in bangladesh. data were analyzed using the structured equation modeling technique. findings revealed that the verse and the rules of islam significantly directly and indirectly affected the thoughts of human beings. overall, the basic pillars of islamophobia, such as misunderstanding, misleading examples, insufficient knowledge, improper correlation, and implementation, were interrelated with each other and had a particular impact on the people of the world. the study proposed a way that sums up the thoughts of people regarding the issues of islam, which helped to have a clear view of the present thoughts. more research should be done on this issue to maintain a stable outcome, and based on that, a particular solution can be developed. this research paper had the first step in understanding the meaning of islamophobia and was considered a way of providing a better solution. keywords: islamophobia; bangladesh; peace this is an open access article under the cc–by-nc license. introduction islamophobia refers to the fear of or prejudices against islam. both muslims and nonmuslims are involved with this issue. islamophobia also defines the hatred of the whole muslims. before introducing ourselves as human beings, we all tend to be known by our religion. whenever people tend to judge without having the proper knowledge, there arises conflict. in the same way, when people do not know about islam, they come to a misunderstanding part which results in islamophobia. not only among non-muslims but also several muslims, islamophobia is also seen to be practiced widely. it is iterations of racism that exists in society today. like all other racism, it is also rooted in relationships of power. in bangladesh, islamophobia is seen in two sectors; the public sphere and the private sphere. in the public sphere, the state, through the law, legislation, and power, defines its expressions against islam (keskin, zuleyha. 2016). no actions are taken against these types of activities in bangladesh. as a result, this practice is become strongly promoted everywhere, and the number of these people is increasing day by day. the private sphere relates to islamophobia as done by an individual or a group of individuals. in bangladesh, it is very common to see muslims being humiliated everywhere. according to the result of the questionnaire, it is international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 34-44 islamophobia and a proper understanding of islam, a study of bangladesh azmery sultana 35 │ issn 2807-2049(online)| 2807-2057 (print) found that about 75% of people agree with this point. and these actions are not taken into consideration. islamophobia is practiced by both muslims and non-muslims (ramon grosfoguel. 2012). surprisingly, in bangladesh, many muslims have no proper and perfect understanding of the verses, the rules, and the meaningful content of islam (karipek, a. 2020). as a result, muslims do harass other muslims regarding the issues of islam. this is one of the most frustrating parts of islamophobia. we do have a question in mind, how can muslims be the ones who maintain this islamophobia! this happens because of not knowing about islam (ramon grosfoguel. 2012). islam is the source of peace, a religion where the door of peace and happiness is opened for all (bryfonski, d. 2013). a person can be able to have the full significance of islam when he learns the meaning of every part of islam. being a muslim country, islamophobia is seen in most parts of bangladesh. the most important part is that most muslims are not aware of the impact of islamophobia. they are not aware of these terms. again, the people who practice islamophobia do not know the issue and its outcome. muslims are suffering from islamophobia, and everywhere they are asked questions and humiliated (khaldoun samman. 2012). the way of delivering the messages of islam to the people is one of the most important parts of analyzing and developing a better solution in bangladesh. otherwise, respect for religion will not be continued for everyone. a better understanding of islam is a way of having peace of mind. literature review changing the traditional thinking of people regarding islam is not that much easy. some people will continue to practice it though he is given enough proof for this. on the other hand, some practices have changed a lot (olowo, adam. 2021). the people who are against islam will always be against islam. he has no intention of doing a study on this subject. islam does not tell people to transform their religion. islam is the religion that teaches us how to be good people. no particular lessons are provided to make them against their religion. so, islamophobia remains within them as they don’t want to realize the actual significance of islam. living in peace has become quite impossible, as many people have many thoughts. islam is the religion that shows us the way to have peace of mind (malik, arsheed & sheikh, mehraj & rafaqi, mohd 2012). the full meaning of islam is to have peace by surrendering to allah swt. several surahs are here in the quran to help people find hope and peace of mind. islam makes people away from hurting others, disrespecting others, and bullying others. islam welcomes people with the way of providing ultimate solutions and peace of mind. islamophobia arises when people lack knowledge of islam. islam is often defined as a religion that creates violence in this da’wah method. the stereotype is formed because some media and literature are always against islam (nursita, rizki & sahide, ahmad. 2019). the stereotype is formed by the disclosing of the islam war and the main reasons behind it. people do not feel the necessity of acquiring knowledge related to islam and its war. islam defines the peaceful way of maintaining an international relationship. people tend to reach into conflict with others very often. islam removes this by presenting a way of maintaining peace of mind. international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 34-44 islamophobia and a proper understanding of islam, a study of bangladesh azmery sultana 36 │ issn 2807-2049(online)| 2807-2057 (print) the absence of a proper understanding of islam has made people have islamophobia within themselves. according to the research paper "knowledge management and the islamic perspective", there has been defined a proper relationship between islam and the people. (hidayat, paidi & rusydiana, aam & rahardjo, sri & adham, adham & senjiati, ifa. 2021). related to this paper, in bangladesh, people lack islamic knowledge and which in turn increases islamophobia within their minds. hypothesis development the proper knowledge of islam is the first major pillar of this islamophobia, and this proper knowledge will enlighten every person to be aware of islamophobia. the absence of knowledge creates confusion which leads to the fear of islam. based on this valuable point, the following hypothesis is proposed. h1: proper knowledge of islam will be the best solution for islamophobia. islamophobia is seen to be very common among non-muslims around the world. as they don't have the proper knowledge of islam, it is ubiquitous to have this misunderstanding and lack of knowledge regarding islam within them. they think there are so many rules and regulations and which in turn makes them dissatisfied with islam. but the surprising matter is that this is seen in muslims more than non-muslims. there are many muslims who have no sufficient knowledge of islam. they think this is creating boundaries for them. as a result, they are not seen to maintain islam properly. for example, in islam, girls are very precious, and they are kept under cover so that they have less opportunity to be harassed by others. this is one of the best examples of the rules of islam, which has a very significant value. but most muslims think in the wrong way. h2: the easier the way of conveying the knowledge of islam, the better it will be for the nonmuslims to understand the concept people, in general, are unable to get the exact point if there exists any conflict. nowadays, many people are making islam very difficult for all others. as a result, people are becoming demotivated and are having misunderstandings regarding the issue of islam. whereas islam is a religion that has the characteristics of being simple and easy-going, people are making it more and more complicated. only when it is conveyed more easily will it be effective for all for implementation. h3: absence of complicity results in a better understanding of islam. research method: in this section, the research design, questionnaire, data collection procedure, and data analysis are discussed. international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 34-44 islamophobia and a proper understanding of islam, a study of bangladesh azmery sultana 37 │ issn 2807-2049(online)| 2807-2057 (print) the research paper is done using a qualitative research method where 120 people are selected to have responses using the questionnaire. the focused group includes both males and females. with the help of spss, the collected responses are calculated, and the frequency of responses is analyzed. questionnaire design and data collection even though the measures and the patterns were used after analyzing effectively, a draft of the questionnaire was reviewed by the key experts to ensure the understandability and ease aspects of the questionnaire from the respondent’s perspective. the pilot was conducted with experts from different madrasa, along with one faculty member of a leading business school. it was revealed that the respondents found the questionnaire to be simple and easy to understand, and, at the same time, quicker to complete. besides the positive outcome, a few suggestions were present, and the pattern was redesigned based on the idea. to empirically test the three hypotheses constructed, a survey was used in which the selfquestionnaire was administered, and the main source was the primary data collection. the questionnaire was in english to get the information. again, while collecting data from face to face, those who were not literate, a people helped them to translate it into bangla, the mother tongue of bangladesh. demographic information regarding the respondents, occupation, religion, and gender was presented first. after that, the questions related to islamophobia were started. all the variables were measured using either a yes/no or a five-point likert-type scale with anchors ranging from strongly disagree to strongly agree. moreover, a few questions were designed to have their genuine opinion. so, the design of the questionnaire had both close-ended and open-ended questions. around 120 people participated, and many were unwilling to share their views. most of the people were job holders and students. different religious people participated to share their experiences on this issue. statement scale response rate (%) gender male female prefer not to say 54.2% 45.8% current job status student job holder freshers others 55.8% 27.5% 13.3% 3.4% religion muslims hindus christians buddhists irreligious 73.3% 15.8% 8.50% 2.40% 0 do you think most of the people of bangladesh know the meaning of islamophobia and its effect? yes no may be 12.5% 75% 12.5% do you frequently see islamophobia around you? yes no may be 74.2% 16.7% 9.2% international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 34-44 islamophobia and a proper understanding of islam, a study of bangladesh azmery sultana 38 │ issn 2807-2049(online)| 2807-2057 (print) do you think everyone who judges islam and its rules and regulations has enough knowledge of islam? yes no may be 7.5% 82.5% 10% do you think muslims follow culture more than its sunnah? yes no may be 62.5% 10.8% 26.7% do you think most people are suffering from islamophobia? yes no may be 65.8% 13.3% 20.8% in bangladesh, islamophobia activities are observed very frequently strongly disagree disagree neutral agree strongly agree 2.5% 11.7% 12.5% 40.58% 32.5% bangladesh has no strong steps or particular solution for this islamophobia. yes no 84.2% 15.8% "a better understanding of the meaning of verses of the quran is one of the most important ways of removing islamophobia" how much do you agree? strongly disagree disagree neutral agree strongly agree 9.5% 1.00% 4.5% 22.5% 62.5% most of the muslims of bangladesh have no pure knowledge of islam and its actual significance in every verse. true false 92.5% 7.5% how does one respond from the qur'an to an islamophobic person? varied from person to person in a better way in an easier way meaningful way removing misleading examples and improper correlations will be considered as a way of having no islamophobia. how much do you agree with this? strongly disagree disagree neutral agree strongly agree 1.00% 3.02% 15.8% 49.2% 30.8% in bangladesh, the adverse impact of islamophobia should be taken care of, and better-developed steps should be taken to stop these adverse impacts. can you share your viewpoints with us? varied from person to person being a human is the most important and first step toward having a permanent yes no may be 98% 1% 1% international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 34-44 islamophobia and a proper understanding of islam, a study of bangladesh azmery sultana 39 │ issn 2807-2049(online)| 2807-2057 (print) solution to islamophobia. do you agree with this? source: authors' calculation based on responses data analysis the data analysis has been completed using a proper modeling approach to test and validate the responses. while working with the data, here, the frequency of answers is collected to know whether the data represents true or false. here the relationship among different variables is drawn along with the identification of unobservable variables. the reliability test has been completed to validate the responses. every response was taken for calculation, and the conclusion and recommendations have been developed based on the responses. all responses from 120 people have been measured with proper and equal attention and consideration. findings and discussion respondents’ demographic profile about 120 people participated in this questionnaire. the number of male and female respondents was relatively similar. the male respondents were 54.2%, while the female represented 45.8% of the total respondents. figure 1 the information on the gender of the respondents’ here all people were welcome to participate in the questionnaire though this portion is zero. international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 34-44 islamophobia and a proper understanding of islam, a study of bangladesh azmery sultana 40 │ issn 2807-2049(online)| 2807-2057 (print) figure 2 the job status of the respondents’ people from different job statuses have participated here. as a result, variation has been found, which has helped to have a better conclusion that can be regarded as an authentic one. from the chart, it is illustrated that most people were students. 27.5% of respondents were doing the job. this variation has helped to draw a general and well-balanced estimation. figure 3 the information on the religion of the respondents’ in this research paper, while collecting data from different people, people from all religion has been included so that their viewpoints can also be added and evaluated. though the majority were from the muslim religion, hindus and christians were also included here. throughout the whole questionnaire, they shared their viewpoints along with better suggestions. international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 34-44 islamophobia and a proper understanding of islam, a study of bangladesh azmery sultana 41 │ issn 2807-2049(online)| 2807-2057 (print) variables and measurement several questions were designed to have the outcome of the participants. it included the current thoughts of people regarding islamophobia, the reasons behind this, the exact steps, and their suggestions from them. here all possible results will be discussed along with the statistical result. figure 4 responses related to the knowledge of people about islamophobia. islamophobia is a term that is not that much known to the people of bangladesh. as a result, most of them are unaware of the issue. from the questionnaire, it has been found that among 120 people, 75% of people are not familiar with the word, which in turn creates difficulty in solving the issue. only 12.50% are quite familiar with this. since the number is very small, they also remain silent regarding this. this figure verifies the statement of the literature review where there defines a connection between knowledge and islamophobia. according to the survey, the absence of knowledge of islam has made islamophobia remain in their mind. 0 20 40 60 80 100 yes no may be 15 90 15 12.50% 75% 12.50% do you think most of the people of bangladesh has the knowledge of the meaning of islamophobia and its effect? responses percentage international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 34-44 islamophobia and a proper understanding of islam, a study of bangladesh azmery sultana 42 │ issn 2807-2049(online)| 2807-2057 (print) figure 5 islamophobia, the frequency within people. in bangladesh, being a muslim country, islamophobia is seen frequently. around 40.8% of people out of a total of 120 people agreed with this fact. several people are against islam. even the events against islam are being recognized very frequently. the surprising fact is that islamophobia remains mostly among muslims. because of the lack of knowledge and the absence of practicing muslims, this term is being introduced so frequently. figure 6 way of having no islamophobia islamophobia is the term that is caused because of misleading information regarding islam and the improper relationship between knowledge and the actual terms of islam. around 50% of people said that they agreed with the cause and they told to use this as a way of solution to the problem. islam is the easiest and simple religion. but nowadays, people are making so many complicities and obstacles regarding islam. as a result, other people and people from other international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 34-44 islamophobia and a proper understanding of islam, a study of bangladesh azmery sultana 43 │ issn 2807-2049(online)| 2807-2057 (print) religions are having misunderstandings regarding the issue of islam. the absence of correlation also creates confusion among people. this result supports the statement of the research paper that the stereotypical thinking of humans regarding islam results in islamophobia. so if the misleading information can be eliminated, people will realize the actual significance of islam and its meaning. figure 7 absence of knowledge within people of bangladesh. in bangladesh, people are not that aware of the issue of islam. they are not practicing muslims. the verse of the holy quran is the best example of the simplicity of religion. if pure knowledge can be gained, there would be no confusion regarding islam. about 92.5% of people have agreed on this issue. in bangladesh, people are not that conscious of this issue; as a result, islamophobia remains among the people of bangladesh. this result will be related to the main objective of the research paper, “knowledge management and islamic perspective”. in bangladesh, as the number of people having proper knowledge of islam is very low, islamophobia is increasing day by day. conclusion islamophobia is the term that is remained among the people of bangladesh. being a muslim country, several people have no proper knowledge of islam. the improper knowledge and improper correlation are the main reason behind the issue. in this study, several people from different religions participated. most of the people of bangladesh are unaware of the subject as they are not familiar with the term. people are getting away from the main point of islam and are b usy only with a particular hadis. not only muslims are involved in this, but other religious people are also] unaware of this. so, the one solution of this term can be regarded as the communication of this topic most easily. proper knowledge and deep insight into islam are the way to having no islamophobia in bangladesh and also in the whole world. international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 34-44 islamophobia and a proper understanding of islam, a study of bangladesh azmery sultana 44 │ issn 2807-2049(online)| 2807-2057 (print) limitations & further research islamophobia is still an unknown word to a number of people, as this paper has covered 120 participants from bangladesh. it does still have gaps. islamophobia remains within every people in the world. so further research should be proposed on this subject and field to verify the outcome. several limitations were faced while completing the research paper. while doing the research, some basic limitations have been faced, which are given below: not every person was interested while making the responses not every people is aware of this islamophobia no proper steps have been taken for the correction as a result, they were demotivated some people think this is very sensitive and do not response the collection of data was very time-consuming references samari, g., alcalá, h. e., & sharif, m. z. (2018). islamophobia, health, and public health: a systematic literature review. american journal of public health, 108(6), e1–e9. https://doi.org/10.2105/ajph.2018.304402 4 ways to find joy and happiness in life | about islam. about islam. (2022). retrieved 19 june 2022, from https://aboutislam.net/spirituality/4-ways-to-find-joy-and-happiness-in-life/. olowo, adam. (2021). islamophobia: a new phenomenon or part of a continuum. journal of student affairs research and practice. 2021. 91-109. malik, arsheed & sheikh, mehraj & rafaqi, mohd. (2012). role of islam towards peace and progress. journal of humanities and social sciences. 3. 443-449. nursita, rizki & sahide, ahmad. (2019). the concept of peace in islam and its relevance to international relations. al-albab. 8. 211-224. 10.24260/alalbab.v8i2.1218. keskin, zuleyha. (2016). inner peace in islam. australian journal of islamic studies. volume 1. 23-38. 10.55831/axis.v1i1.7. real happiness and inner peace in islam islamic articles. islamic articles. (2022). retrieved 19 june 2022, from http://www.quranreading.com/blog/real-happiness-and-inner-peace-inislam/#:~:text=islam%20brings%20about%20a%20complete%20calmness%20and%20peace,t he%20society%20and%20the%20world%20as%20a%20whole. ramon grosfoguel. (2012). the multiple faces of islamophobia. islamophobia studies journal, 1(1). https://doi.org/10.13169/islastudj.1.1.0009 karipek, a. (2020). portrayals of jihad: a cause of islamophobia. islamophobia studies journal, 5(2). https://doi.org/10.13169/islastudj.5.2.0210 khaldoun samman. (2012). islamophobia and the time and space of the muslim other. islamophobia studies journal, 1(1). https://doi.org/10.13169/islastudj.1.1.0107 bryfonski, d. (2013). islamophobia. greenhaven press. massoumi, n., mills, t., & miller, d. (2017). what is islamophobia?. pluto press. ramberg, i. islamophobia and its consequences on young people. ramon grosfoguel. (2012). the multiple faces of islamophobia. islamophobia studies journal, 1(1). https://doi.org/10.13169/islastudj.1.1.0009 available online: https://journals.researchsynergypress.com/index.php/ijeiis international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049(online)| 2807-2057 (print) volume 2 number 1 (year): 91-97 corresponding author nuur.halimatus.saadiah@gmail.com doi: 10.31098/ijeiis.v2i1.1011 research synergy foundation issues and challenges on khairat death fund management: case study of khairat death fund organizations in malaysia nuur halimatus sa’adiah masrukhin, azrul azlan iskandar mirza, khairil faizal khairi, syadiyah abdul shukor universiti sains islam malaysia, malaysia abstract khairat death fund, also known as khairat kematian, is an organization that plays an important role in the malay muslim community in malaysia. its main role is to ensure that the death of a muslim is handled in an appropriate manner. in malaysia, the khairat death fund is administered by either the qaryah mosques or the local village associations. both entities are responsible for administering the fund. nevertheless, the research and development efforts of khairat death fund have not yet reached the optimal level. therefore, this paper aims to analyze some of the issues and challenges faced in managing the khairat death fund to ensure that it continues to play an important role as one of the islamic financial instruments. this study is important because it will help the khairat death fund management organizations and related bodies to take measures that will eventually allow the khairat death fund to be raised and developed as one of islamic financial instruments. this research adopted a qualitative approach that involved conducting semi-structured interviews with four organizations involved in the management of khairat death fund. the results of this study indicate that khairat death fund organizations are facing with six of issues and challenges which are, low awareness, delay of annual fees payment, differences of costs for muslim funeral, limited investment strategy, cancellation of coverage and uncover group and differences of khairat death fund fees and benefits. it is hoped that this study will contribute to achievement the development of khairat death fund to be more innovative and competitive product in future. keywords: khairat death fund, khairat kematian, issues and challenges, khairat death fund management this is an open access article under the cc–by-nc license. introduction death will come at some point for each of us. it is the end of the present life, and it becomes everyone's greatest concern. a muslim believes in an afterlife in the hereafter; therefore, islam has a very detailed understanding of the stages of death and the hereafter (akhirah). death is seen as allah's will. for muslims, death is not the end, but a temporary separation of the soul from the body; on the day of judgment, everyone will be resurrected for judgment. the khairat death fund is important to prepare for the upcoming death. every person in the world is threatened by the possibility of death. funerals are expensive, and these expenses are rarely anticipated before the moment of need. the death of a family member is often an emotionally stressful moment for those left behind. according to fair funerals campaign quaker social action international journal of emerging issues in islamic studies (ijeiis), vol. 2 (1), 91-97 issues and challenges on khairat death fund management: case study of khairat death fund organizations in malaysia nuur halimatus sa’adiah masrukhin 92 │ issn 2807-2049(online)| 2807-2057 (print) (2017), the cost of funerals increases annually, especially in developed countries. the average cost of a simple funeral increased by 1.4% to £3,837 in the uk in 2020 compared to 2019. the rising cost of burial, cremation, and funeral directors is the reason for this increase (royal london, 2020). while in united states, the cost of funerals and burials has become prohibitive for many low-income families. people who are unable to pay for these services must resort to the least expensive alternative, which is cremating the remains of their loved ones and hiring a funeral home to dispose of those remains (press, 2019).in much of the poor world, funeral costs tend to be significant and account for a substantial portion of monthly household income. roth (2001) found that impoverished people in south africa spend nearly fifteen times their average monthly income on funerals. therefore, many mosques and organizations in malaysian urban and rural areas, have established the khairat death fund to address the problem of funeral expenses and the management of the muslim funeral from washing (al-ghusl) to burial. people in the malay world have known about khairat kematian since year 1926. at that time, malays were already known and practice for giving charity, benevolent, welfare, good and donations (rofaizal et. al, 2017; ismail et. al, 2019) . according to shamsul b. (1988) death/funeral charity and the mosque committee association (persatun khairat kematian), which is recognized as a voluntary organization, makes a substantial social-political contribution to village development and security committee (vdsc) covers the funeral expenses of villagers who are members, as well as villagers who are not members as such expenses could be costly for the village poor. it has been almost 100 years since khairat death fund lived in malaysia, and it is believed that there are more than 6,000 khairat death fund organizations there. nevertheless, these organizations are not as well run and developed as it could be, and there are still some problems that need to be fixed. funeral poverty still present in the community, and there are also some groups that are excluded from this death benefit (corden & hirst, 2015). so, the aim of this study is to find out what are issues and challenges in the management of khairat death fund in malaysia. literature review in malaysia, there are organic organisations called "khairat kematian" or "khairat death fund" that exist in every malay muslim community with the purpose of supporting the family members of the deceased during the funeral process. it is common in the malay muslim community for the other members of the community to assist the family in the funeral process when one of their members has passed away. this funeral process incurs a cost, even if it is relatively small, but for the poor part of the community, even this small amount can be a great burden. the establishment of a khairat death fund managed by the mosque organisations in the community, could therefore prove useful in providing financial support to the family of the deceased. this practise is widespread throughout the country, and it is likely that most muslim communities or qaryah have this type of khairat death fund organisations. the family members of a deceased khairat death fund participant receive financial assistance for funeral expenses (muhamat, 2014). with the availability of the khairat death fund, people who sign up pay in a certain amount monthly or annually, and in the event of a death in the family, there are funds for welfare and death expenses. this ensures that last rites are performed without complications and funeral arrangements are made when a family member dies. according to rofaizal ibhraim et al., (2017) the term "khairat," which is used in the malay community, also demonstrates how islam's qualities are so strongly international journal of emerging issues in islamic studies (ijeiis), vol. 2 (1), 91-97 issues and challenges on khairat death fund management: case study of khairat death fund organizations in malaysia nuur halimatus sa’adiah masrukhin 93 │ issn 2807-2049(online)| 2807-2057 (print) present there and how it has assimilated into long-standing beneficent customs that serve as the foundation for how members of the community behave and interact with one another. khairat death fund or tabung khairat kematian is a system of collection among the muslims who agreed to contribute some funds for welfare and death expenses happen in the family members. people can sign up to ensure that their last rites will be executed without complications. those who sign up for this fund not only help themselves but they are also help other members in their community who cannot afford a funeral. muhamat (2014) stated the basis of ‘khairat kematian’ or khairat death fund is similar to takaful which is based on mutual agreement to help each other and the contribution is based on donation (tabarru’) principle. this khairat death fund embodies the spirit of takaful (islamic insurance) concept. it operates on a principle of mutual help, mutual cooperation and mutual responsibility; everyone pitches in a small amount for the person who needs the money. takaful participants contribute to a takaful fund based on the concept of mutual assistance (ta’awun). in the holy quran: “help (ta’awun) yet one another in righteousness and piety, but help ye not one another in sin and rancour, fear allah, for allah is strict in punishment” (al-quran: 5:2). the verse can be interpreted as encouraging the cooperative concept for the greater good of a society and as long as it causes no harm to any party. in addition, the khairat death fund also should aim all members of muslim family regardless background rich or poor so that poor group also can benefit together from this fund. khairat death fund is set up in a community or region, overseen by a committee affiliated with the local mosque (qaryah). since the committee is composed of volunteers, all the work associated with the funeral is done by volunteers who are willing to participate and donate their services (ismail et al., 2019). muhamat (2014) suggested that the "khairat kematian", also known as mutual charity, which exists in every malay muslim community in malaysia, should be converted into a mini-cooperative. this cooperative would operate within the qaryah, i.e., near the mosque, and would be expected to provide support to the community it serves, not only in terms of burial, but also for causes (under welfare and support). later, ezamshah et al. (2019) and sahabuddin (2015) advised the modern practise of the khairat death fund, which was to transfer the khairat death fund previously maintained by mosques to the takaful company to reduce the premium payable. services are provided according to the agreed contract and cover twenty-four hours a day, seven days a week, and the entire world. although this approach has already been adopted by a number of mosques, there is still room for improvement as the standards and regulations of each institution are unique. most takaful societies are focused on maximising their profits, while the khairat death fund is more concerned with helping those in need. these differences affect the way takaful companies approach the provision of funeral products. research method a qualitative research method or inductive will be being used as research approach to achieve the objectives of this study. the main characteristic of qualitative research is that it is mostly appropriate for small samples and it is most focus on the exploration on the real experiences of participations, while its outcomes are not measurable and quantifiable (collis & hussey, 2003). international journal of emerging issues in islamic studies (ijeiis), vol. 2 (1), 91-97 issues and challenges on khairat death fund management: case study of khairat death fund organizations in malaysia nuur halimatus sa’adiah masrukhin 94 │ issn 2807-2049(online)| 2807-2057 (print) this study implemented case study which involved face-to-face interviews with semi-structured, in-depth questions. these in-depth interviews are considered the most effective method as suggested by many researchers for describing and understanding respondents' perspectives on the management of the khairat death fund in malaysia (cresswell, 2012; saleh and sam, 2010; marican, 2009; kumar, 2009). the conciseness and precision of the responses formed the core of the descriptions that were helpful in the management of the khairat death fund in malaysia. a purposive sampling technique was used by selecting a sample of four khairat death fund organizations willing to participate in this study. the respondents were selected based on the following characteristics: (1) the organizations belong to a qaryah or a local mosque that provide khairat death fund in the society, (2) they have more than two years of experience in managing khairat death fund organizations, and (3) they serve as a committee in the organizations. respondents were asked to openly express their opinions about the issues and challenges in managing the khairat death fund related to their experiences, beliefs, knowledge, and behaviors. prior to the interview, permission to record was obtained. subsequently, the audio recording is transcribed and the interview data is analyzed thematically based on the established research questions (othman lebar, 2009). the transcription was thematically analyzed using the tool atlas.ti. to maintain trustworthiness and validation, the technique (arc); ask, record, and confirm was used during the interview. findings and discussion a. low awareness the awareness of people in a community to participate in and subscribe to the khairat death fund is still low, and many people, especially in urban areas and younger generation, take it for granted. some of them have less engagement with the mosque and this make them uncomfortable for them to come to the mosque for seeking the help when death happen for seeking the help. respondent (s4) mentioned: “people no awareness to participate to khairat kematian.” in addition, the population has little concern or knowledge that the khairat death fund is available in their area or qaryah. katan & nasrijal (2020) in their study due to changes in social and community structure including urbanizations have affect human to have full reliance on the traditional community-based bereavement organizations. while ismail et al., (2019) revealed there is not much contact and engagement with the qaryah. they are also unaware that the khairat death fund plays an important role in supporting the burial of their loved ones. muslim believe death is a sure thing and everyone has to be prepared for the arrival of our own mortality at any time, regardless of the time. b. delay of annual fees payment the khairat death fund required its members to pay the agreed-upon membership fees by a certain date each year, and members had to be able to pay them as soon as they signed up. due to work and income constraints, some families are unable to pay on time and at the end miss the payments. respondent (s2) mentioned: international journal of emerging issues in islamic studies (ijeiis), vol. 2 (1), 91-97 issues and challenges on khairat death fund management: case study of khairat death fund organizations in malaysia nuur halimatus sa’adiah masrukhin 95 │ issn 2807-2049(online)| 2807-2057 (print) “late payment. we receive late fees.” as a result, management struggles with insufficient funds, especially for small memberships. if management does not take the matter seriously in the long run and the number of those who do not pay the dues continues to increase, it may become difficult for the organizations to remain viable in the long run. c. differences of costs for muslim funeral there are four main processes for the preparation of a muslim's body until burial that are body washing or ‘ghusl’, wrapping or ‘kafan’, prayers or ‘solat’, funeral and burial. there are procedures involved in each of them. most participants stated that the charges incurred on materials for funeral such as cloth or kafan, washing or ghusl, digging the grave and transportation. even they have same process and procedures of funeral management, there are differences costs of funeral charge on the community and the costs are varies from place to another place. the total cost of each funeral arrangement is difference of each of the place and it is roughly from rm600 to rm940 (for these four organizations). miza et al., (2019) revealed in their study the cost of a funeral varies from state to state. some states have strange customs that aren't done in other states or even in other qaryah. these differences of the costs are freely set up by khairat death fund organizations and without any specific rules and regulation that they need to follow. there are no authority body who monitor these funeral costs which have been charged to the community and it expose to manipulation and over charging on the costs of muslim funeral. d. limited investment strategy most of the existing khairat death fund organisations lack the knowledge and expertise to invest the available funds themselves. respondent (s3) stated: “we do not have any investments. just saving in the bank only.” while respondent (s1) also stated: “saving the fund to bank account only. no cooperatives and other investments. initially we planned to create a cooperative but because there is no experienced person or expert to manage and operate the cooperative and also there are risks in managing these public funds. thus, the wish could not be continued.” the committee is risk averse and reluctant to invest the available funds in channels other than fixed deposits or savings accounts. in addition, there is no clear policy in place regarding the investments of the funds, and in reality, some of the mosques have mixed the khairat funds with the mosque's general operation fund. this is one of the reasons why there is no formal policy (ismail et al., 2019). khairat death fund organisations could reinforce its investment formal policy and find innovative strategies or competitive investment products to expand available funds thus allowing members to earn more benefits. international journal of emerging issues in islamic studies (ijeiis), vol. 2 (1), 91-97 issues and challenges on khairat death fund management: case study of khairat death fund organizations in malaysia nuur halimatus sa’adiah masrukhin 96 │ issn 2807-2049(online)| 2807-2057 (print) e. cancellation of coverage and uncover group (for khairat death fund who collaborate with takaful operator) there are few khairat death fund that work with takaful companies. khairat death fund organisations collect premium money from community members and pay a certain amount to the takaful company to cover death benefits. generally, the premiums charged by the takaful company are much cheaper and more competitive than the membership fees collected by the khairat death fund organisations. however, due to the strict nature of the takaful company, the community runs the risk of having its coverage cancelled if it misses the premium payment deadline. respondent (s2) stated: “the problem is the villagers are delaying to pay the premium of takaful (offered by takaful company) and this lead to failure to cover during the year. every year, we are facing problem for the takaful (funeral takaful) to be renewed. problems arise as many members who are paying off more than deadline stated (eg takaful company set up payment date march 31). every year we do not know exactly any members who wish to continue for the takaful or not. usually, in january we will remind for the members to make payments until 31 march. if a member fails to make the premium payments for the takaful, so that there is no takaful covered in the year. sometimes we make a payment of 2 or 3 times, those who are late to be included in the next batch, but problems arise when the death happen during gap of time. seniors aged 65 and over are also not covered by takaful.” there is also an age restriction on participation in the funeral takaful, so members older than 65 cannot take advantage of this option. in terms of benefits, the takaful company can provide a high value of benefits; however, claims are not due until the funeral is completed and usually take 14 days to process. when a death occurs, the family usually needs immediate funds for living expenses and other family-related expenses. f. differences of khairat death fund fees and benefits in terms of khairat death fund membership fees and benefits, the majority of khairat death fund organizations make decisions based on the consensus of agreed voices among committees and members (musyawarah). the decisions are not based on actuarial knowledge, which exposes to inaccurate amounts when determining the correct fees and benefits. the benefits provided by some organizations do not cover the entire costs of the funeral, so the family has to bear additional costs. conclusion as the conclusion, the khairat death fund plays an important role in providing funeral benefits for its members in terms of funeral arrangement and expenses, allowing those members to receive the benefits during the time of death. even though most mosques in malaysia already have their own khairat death fund organizations, there are still issues and challenges that could slow down the development of the khairat death fund if immediate action is not taken. it is important to note that the khairat death fund can be one of the helpful tools to reduce and eliminate funeral poverty, making it beneficial especially to low-income families. the discussion of the issues and challenges will support in the analysis of potential solutions for future study, and international journal of emerging issues in islamic studies (ijeiis), vol. 2 (1), 91-97 issues and challenges on khairat death fund management: case study of khairat death fund organizations in malaysia nuur halimatus sa’adiah masrukhin 97 │ issn 2807-2049(online)| 2807-2057 (print) thus various stakeholders will take immediate action. due to time constraints, this study was limited to four organizations in the central region of malaysia that focus on management. therefore, it is advisable to expand this study to include more samples (qualitative and quantitative), cover all zones of malaysia, and examine a broader range of topics. the khairat death fund has the potential to become a marketable product in the near future. since there is not yet a comprehensive literature review, much research needs to be done on the khairat death fund. references collis, j., & hussey, r. (2003). business research: a practical guide for undergraduate and postgraduate students. b, s. a. (1988). development and change in rural malaysia: the role of the village development committee. in southeast asian studies (vol. 26). corden, a., & hirst, m. (2015). the meaning of funeral poverty : an exploratory study. marie curie. retrieved from http://www.mendeley.com/research/meaning-funeral-poverty-exploratorystudy fair funerals campaign quaker social action. (2017). ismail, e., khai lim sze, masli siri aishah, & hafiz nur izzani binti. (2019). institutionalizing khairat funds via takaful. if hub, 22–29. katan, m., & nasrijal, n. m. h. (2020). islamic bereavement care services social enterprise model. international journal of academic research in business and social sciences, 10(13), 1–10. https://doi.org/10.6007/ijarbss/v10-i13/6883 miza, n., nasrijal, h., katan, m., man, n. c., halim, a., & noor, m. (2019). social entrepreneurs’ innovation in islamic bereavement care services: issues and challenges. sci.int.(lahore). muhamat, a. a. (2014). transforming the khairat kematian (mutual benevolent association) to mini cooperative. dimensi koop, (january 2014), 25–28. press, a. (2019). paying for funerals impossible for many poor families. retrieved july 26, 2022, from nbcnews website: https://www.nbcnews.com/news/us-news/paying-funeralsimpossible-many-poor-families-n960746 rofaizal ibhraim, m., yosef niteh, m., ahmad, m., farid ravi abdullah, m., & sharil, s. (2017). khairat kematian di alam melayu. roth, j. (2001). informal microinsurance schemes the case of funeral insurance in south africa. small enterprise development, 12(1), 39–50. https://doi.org/10.3362/0957-1329.2001.007 sahabuddin, a. d. m. f. m. (2015). khairat kematian dalam komuniti islam (death fund concept in muslim society). retrieved from https://www.academia.edu/8261480/khairat_kematian_dalam_komuniti_islam_death_fun d_concept_in_muslim_society_ available online: https://journals.researchsynergypress.com/index.php/ijeiis international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049(online)| 2807-2057 (print) volume 2 number 2 (2022): 1-10 corresponding author verawatyibknitro@gmail.com doi: 10.31098/ijeiis.v2i2.962 research synergy foundation analyzation of bsi mobile customer satisfaction pt. bank syariah indonesia tbk verawaty institute business and finance nitro, indonesia abstract the development of science and technological advances in islamic banking has resulted in changes in the way of conducting transactions in society. information technology-based transaction service media of pt. bsi mobile opens opportunities to offer added value for bank syariah indonesia tbk. this research purpose was to analyze customer satisfaction levels with the users of bsi mobile at pt. bank syariah indonesia tbk. the research uses a quantitative descriptive with a population of bsi mobile users at pt. bank syariah indonesia tbk in makassar. data analysis techniques using validity, reliability, and cartesian diagrams. a sample of 100 respondents, where data collection was done by questionnaire. the level of satisfaction is based on the satisfaction based and expectation of bsi mobile customers. the result was that respondents were very satisfied with bsi mobile's service, while from the quantitative analysis, the level of customer interest/ expectations was quite high, with an average of 4,35, and the performance received was satisfactory of 4,26 with a conformity level of 97,80%. limitations research uses service quality which consists of dimensions of tangible, reliability, responsiveness, assurance, and empathy and doesn't add other dimensions. keywords: customer, satisfaction, expectations, performance this is an open access article under the cc–by-nc license. introduction the development of science and technology has an impact on changes in people’s lifestyles which are increasingly consumptive, marked by an increase in purchasing power of customers, demanding that banks continue to innovate to facilitate activities for customers. mobile banking is a banking service that applies information technology. this service is an opportunity for islamic banking to offer added value as an incentive to customers. mobile banking promotions will have direct implications for consumer adoption of technology. mobile banking or commonly called mbanking is a banking service provided by the bank to support smooth and easy banking activities, as well as the effectiveness and efficiency of customers in carrying out various transactions. in mobile banking services, of course, this is a major factor for the islamic banking industry in providing better services quality, such as by providing various kinds of facilities on mobile banking that can make it easier for customers to carry out banking activities. good service quality is carried out with the aim that more customers are interested in using islamic banking services. according to tjiptono (2011:433), customer satisfaction is a feeling that arises as a result of evaluating the use of products or services and is a factor that generates trust in a company that offers a product or service. the higher the level of satisfaction felt by the consumer with a product, the stronger the customers' trust in a product that they have. international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 1-10 analyzation of bsi mobile customer satisfaction pt. bank syariah indonesia tbk verawaty 2 │ issn 2807-2049(online)| 2807-2057 (print) creating bsi mobile customer satisfaction is the biggest challenge for bank syariah indonesia. the bsi mobile application is still classified as a new product or innovation; therefore, bank syariah indonesia is required to provide added value to the applications it uses and understand how the behavior and perceptions of consumers towards the services they develop by knowing the factors that influence user acceptance of online banking applications provided, will be a recommendation for bank syariah indonesia to improve effectiveness and services so that it becomes a competitive advantage for the company. literature review customer satisfaction the factors that influence customer perceptions and expectations when purchasing an item or service are the needs and desires felt by the customer when purchasing an item or service (kotler & keller, 2012:281). dimension of customer satisfaction according to zeithaml (2016:19), the dimensions of customer satisfaction, namely: tangible namely physical appearance such as the building and front office room, cleanliness, availability of parking space, availability of parking space, comfort and tidiness of service rooms, completeness of equipment, and employee appearance. reliability namely the bank's ability to provide more promised services quickly, accurately, and satisfy customers. to support this, every bank employee should be given training and improve their abilities. responsiveness namely, activities or employee responses in helping consumers and providing fast and responsive service, which includes: employee speed in handling transactions, employee alertness in serving consumers, and handling consumer or customers complaints. assurance namely the employee's ability to have proper product knowledge, politeness, and attention in providing services to consumers, the quality of hospitality, skills in providing information, the ability to provide security for the uses of the services offered, as well as the ability to instill consumer confidence in the company. empathy namely the individual attention given by the company to customers, such as the ease of contacting the company, the ability of employees to communicate with consumers, and the company’s efforts to understand the needs and desires of its consumers. measuring customer satisfaction kotler dan keller (2012:285) suggest 4 (four) methods to measure customer satisfaction, namely: complaints and suggestion system international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 1-10 analyzation of bsi mobile customer satisfaction pt. bank syariah indonesia tbk verawaty 3 │ issn 2807-2049(online)| 2807-2057 (print) a. ghost/mystery shopping b. lost customer analysis c. customer satisfaction survey customer satisfaction benefits consumers satisfaction can provide several benefits obtained from consumer satisfaction, according to tjiptono (2019:381), including: a. reaction to low-cost producers b. economic benefits of customer retention versus perpetual prospecting c. the cumulative value of a continuous relationship d. the persuasive power of word of mouth e. price sensitivity reduction f. customer satisfaction as an indicator of future business success objectives the problem that arises is " how is the level of customer satisfaction of bsi mobile at bank syariah indonesia kc makassar? this research aims to analyze customer satisfaction levels of bsi mobile at bank syariah indonesia kc makassar. research method this research was conducted at bank syariah indonesia (bsi) kc makassar, which is located at jl. dr. ratulangi no.140 makassar. this is all customers in the population at bsi kc in 2021, totaling 135.000 customers. sampling in this study used the purposive sampling method, while the criteria were customers who used bsi mobile. based on the slovin formula, the samples were 100 respondents. test instrument using the validity test and reliability test. the likert scale method is used to analyze the service quality of the bsi mobile application by looking at satisfaction with the use of bsi mobile and the expected level of satisfaction. kartesius diagram analysis this method is used to analyze service quality descriptively, seen based on the level of conformity between the expected service (customer interest) and the perceived service. in this study, there are a user of the bsi mobile. the formula used is: 𝑇𝑘𝑖 = 𝑋𝑖 𝑌𝑖 × 100% tki = level of satisfaction of the respondent xi = satisfaction/ performance rating score yi = assessment score of respondent’s interest/ hope furthermore, the horizontal axis (x) will be filled by the score of the level of performance, while thecal axis (y) will be filled by the score of the level of importance. in simplification of the formula, then for each factor that affects customer satisfaction. the formula used is : �̅� = ∑ 𝑥 𝑖 𝑛 �̅� = ∑ 𝑦 𝑖 𝑛 international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 1-10 analyzation of bsi mobile customer satisfaction pt. bank syariah indonesia tbk verawaty 4 │ issn 2807-2049(online)| 2807-2057 (print) �̅� = average score of satisfaction/ performance level �̅� = average score of importance/ expectation level n = number of respondents the cartesian diagram is a building divided into (4) four parts bounded by two lines that intersect perpendicularly at the point (x, y), where x and y have the following formula: �̿� = ∑ �̅�𝑖𝑁𝑖=1 𝐾 �̿� = ∑ �̅�𝑖𝑁𝑖=1 𝐾 where: �̿� = is the average of the average score of customers satisfaction levels of all factors or attributes. �̿� = average of the average score of the importance of all factors that affect customer satisfaction. k = many attributes/facts that can affect customer satisfaction. each assessment dimension, both the average perceived service rating score (x) and the expected average rating score (y), is described in four parts of the cartesian diagram. a top priority b maintain achievement c low priority d excessive a. quadrant a (top priority) this quadrant shows the attributes that are considered important or very important by consumers, but the company has not implemented them in accordance with the wishes of consumers or customers. companies need to make performance improvements to these attributes. b. quadrant b (maintain achievement) this quadrant shows attributes that are considered very important and very satisfying by consumers and have been successfully implemented by the company. c. quadrant c (low priority) this quadrant shows attributes that are considered less important by consumers; their implementation is also considered normal or not good. priority to improve improvement. d. quadrant d (excessive) this quadrant shows attributes that are considered less important by consumers, the company has run well, but its implementation is excessive. considered less important but satisfying. based on the level of performance and the level of importance, the percentage (%) of the assessment can be classified into several criteria, namely : a) value > 85 means the customer is satisfied b) a value of 75-84 means the customer is satisfied c) a value of 55-84 means the customer is quite satisfied d) a value of 30-54 means the customer is not satisfied e) value < 39 means the customer is not satisfied findings and discussion international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 1-10 analyzation of bsi mobile customer satisfaction pt. bank syariah indonesia tbk verawaty 5 │ issn 2807-2049(online)| 2807-2057 (print) characteristics of respondents showed that largest gender respondents were male respondents, namely 57%. based on age showed that most respondents were> 25-30 years of 36%. based on education, dominated by bachelor (s1) by 39%. based on the results of the validity test, the results for the validity test of bsi mobile's performance on each statement have an r-count or the so-called corrected item-total correlation >r-table, it can be said that all performance statements are valid, and the results of the validity test are for user expectations. bsi mobile is also declared valid. the results of the reliability test of bsi mobile performance alfa cronbach obtained 0,636 >0.6 and the reliability test of bsi mobile user’s expectation of 0.615> 0.6; it can be said that the instrument is reliable. the results of the data processing obtained are as follows: a. tangible (1) having an attractive appearance, from the 100 respondents studied, the result score (xi) of 424 and the score of expectation or customer interests (y) of 438, and the level of conformity of tki was obtained at 96.80%. from the percentage of conformity obtained, it shows that the indicator "has an accretive appearance" has been implemented properly because the level of performance is close to customer expectations". (2) having complete features, from the 100 respondents studied, the result score (xi) was 451, the expected score for the interest of the customers (y) was 442, and the tki suitability level was 102%. from the percentage of conformity obtained, it shows that the indicator "has competed features" has been implemented well because the level of performance meets customer expectations. b. reliability (1) regarding the speed of time in transactions, from the 100 respondents studied, the result score (xi) was 425and, the expected score for the interest of the customers (y) was 439, and the tki suitability level was 96.81%. from the percentage of conformity obtained, it shows that the indicator "speed of time in transaction” has customer expectations. (2) ease of conducting transactions, transacting, from the 100 respondents studied, the result score (xi) was 413, and the level of the customer (y) was 439, the tki suitability level was 441%, and the level of conformity of tki was 93.65%. the percentage of conformity obtained shows that the indicator "ease of doing transaction” has been implemented well because the level of performance is close to customer expectations. c. responsiveness (1) providing bsi call center services, from the 100 respondents studied, the result score (xi) was 438, the expected score for the interest of the customer (y) was 442, and the tki suitability level was 99.10%. from the percentage of conformity obtained, it shows that the indicator "providing bsi call center” has been implemented well because the level of performance is close to customer expectations. (2) mobile application is easy to contact; from the 100 respondents studied, the result score (xi) was 416, the expected score for the interest of the customer (y) was 426, and the tki conformity international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 1-10 analyzation of bsi mobile customer satisfaction pt. bank syariah indonesia tbk verawaty 6 │ issn 2807-2049(online)| 2807-2057 (print) level was 97.65%. from the percentage of conformity obtained, it shows that the indicator "mobile application is easy to contact” has been implemented well because the level of performance is close to customer expectations. d. assurance (1) prioritizing the security of customer data, from the 100 respondents studied, the result score (xi) was 430, the expected score for the interest of the customer (y) was 438, and the tki suitability level was 98.17%. from the percentage of conformity obtained, it shows that the indicator "prioritizing customer data security” has been implemented well because the level of performance is close to customer expectations. (2) the bsi mobile application guarantees the privacy of customer accounts; from the 100 respondents studied, the result score (xi) was 420, the expected score for the interest of the customer (y) was 415, and the tki suitability level was 99%. from the percentage of conformity obtained, it shows that the indicator "bsi mobile application guarantees the privacy of customer account has been implemented well because the level of performance meets customers' expectations. e. empathy (1) regarding the sensitivity of employees to receiving customers' complaints, from the 100 respondents studied, the result score (xi) was 400, the expected score for the interest of the customer (y) was 429, and the tki suitability level was 93.24%. from the percentage of conformity obtained, it shows that the indicator "the sensitivity of employees to receiving customers complaints has been implemented well because the level of performance is close to customer expectations. (2) for employees who provide solutions to customers' problems, from the 100 respondents studied, the result score (xi) was 438, the expected score for the interest of the customer (y) was 441, and the tki suitability level was 99.32%. from the percentage of conformity obtained, it shows that the indicator "employees who provide solutions to customers' problems" has been implemented properly because the level of performance meets customers’ expectations. figure 1 kartesius diagram, source: data processed an be seen which items should be improved and improved based on the kartesius, see the following table: satisfaction level e xp e ct a ti o n l e v e l international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 1-10 analyzation of bsi mobile customer satisfaction pt. bank syariah indonesia tbk verawaty 7 │ issn 2807-2049(online)| 2807-2057 (print) table 1. results of the analysis of the level of interest with the level of performance /satisfaction item performance (x) hope (y) quadrant 1 4.24 4.38 quadrant i 2 4.51 4.42 quadrant ii 3 4.25 4.39 quadrant i 4 4.13 4.41 quadrant i 5 4.38 4.42 quadrant ii 6 4.16 4.26 quadrant iv 7 4.30 4.38 quadrant ii 8 4.20 4.15 quadrant iv 9 4.00 4.29 quadrant iv 10 4.38 4.41 quadrant ii average 4.26 4.35 source: data processed the discussion is based on the results obtained from the level of performance (x) and expectations/interest (y), as follows: 1. quadrant a (top priority) shows that the factors or attributes that affect customer satisfaction in this quadrant and their handling needs to be prioritized by the bank because the existence of these factors is considered very important by customers whose service quality must be improved. factors included in this quadrant : a. have an attractive appearance b. the speed of time in transactions c. ease of doing transactions 2. quadrant b (maintain achievement) in this quadrant, it shows that the factors or attributes that affect customer satisfaction are in this quadrant, it needs to be implemented because it is in accordance with customer expectation, including: international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 1-10 analyzation of bsi mobile customer satisfaction pt. bank syariah indonesia tbk verawaty 8 │ issn 2807-2049(online)| 2807-2057 (print) a. has complete features b. providing bri call center services c. prioritizing customer data security d. employees provide solutions to customer problems 3. quadrant c (low priority) this shows that the quality of service in this quadrant in this quadrant can be ignored, but it is better if it is improved. in this quadrant, there are no factors that affect customer satisfaction using bsi mobile at bank syariah indonesia kc makassar. 4. quadrant d (excessive) shows that the implementation factors are carried out very well by bank syariah indonesia kc makassar. however, it is considered less important by customers, so it seems excessive; therefore the quality of this service can be ignored. these factors are : a. the call center of the bsi mobile is easy to contact b. the bsi mobile guarantees the privacy of customer accounts c. sensitivity of employees to receive customer complaints table 2 calculation of the average service performance level compliance with average interest/ expectation affecting customers for bsi mobile users at bank syariah indonesia kc makassar no factors affecting customer satisfaction performance assessment hope rating suitability average per dimension fit a tangible 1 have an attractive apparency 424 438 96.80% 99.42% 2 has complete features 451 442 102.04% b reliability 3 has complete features 425 439 96.81% 95.23% 4 ease and make a transaction 413 441 93.65% c responsiveness 5 providing bsi call center services 438 442 99.10% 98.37% 6 call centre the bsi mobile is easy to contact 416 426 97.65% d assurance 7 prioritizing customer data security 430 438 98.17% 99.69% international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 1-10 analyzation of bsi mobile customer satisfaction pt. bank syariah indonesia tbk verawaty 9 │ issn 2807-2049(online)| 2807-2057 (print) 8 bsi mobile becomes the privacy of customer accounts 420 415 101.20% e empathy 9 sensitivity of employees to receive customer complaints 400 429 93.24% 96.28% 10 employees provide solutions to customer problems 438 441 99.32% average x dan y 426 435 97.80% source: data processed kartesius diagram analysis this research method used a qualitative descriptive. to answer the formulation of the problem regarding the extent to which the level of customer satisfaction with the performance of bank syariah indonesia kc makassar has used analysis of the level of interest and performance/customer satisfaction. this analysis is carried out by mapping the analyzed attributes, where the mapping of these attributes uses the average value of the results of consumer/ customer assessments between the level of performance and the level of expectation (importance). the analysis of the level of importance and satisfaction can produce a cartesian diagram that can show the location of the factors or elements that are considered to affect satisfaction, which these factors will be described in four quadrants. the horizontal axis (x) in the cartesian diagram contains the average value of the performance score, while the vertical axis (y) contains the average value of the importance score. to be able to see the position of the data placement that has been analyzed, it can be divided into four parts, namely : a. shows factors or attributes that are considered to affect customer satisfaction, including elements that are considered very important, but management has not implemented them in accordance with customer wishes, so they are disappointing/unsatisfied. b. shows the basic service elements that have been successfully implemented by the bank, and for that, it must be maintained. considered very important and satisfying. c. show some factors that are less important for customers; the implementation is mediocre. considered less important and unsatisfactory. d. show the factors that influence customers are less important, but their implementation is excessive. considered less important but very satisfying. international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 1-10 analyzation of bsi mobile customer satisfaction pt. bank syariah indonesia tbk verawaty 10 │ issn 2807-2049(online)| 2807-2057 (print) conclusion the results of the analysis with discussion as well as the objectives of this research, it can be concluded that the value of the customer satisfaction level regarding the use of bsi mobile bank syariah indonesia kc makassar obtained from the results of the conformity test between the perception of bsi service performance and expectations or the level of interest of the customer, the presentation of the level of conformity is overall score 97,80% which means that the customer response regarding the use of bsi mobile bank syariah indonesia kc makassar is very satisfied, this is in accordance with the standard satisfaction level value category (>86 = very satisfied) references cahyani, f. g. 2016. the influences of product quality, service quality and price on consumer satisfaction, science and research journal, vol 5 no 3, surabaya. fajar a, niken h,. dan admaja d, 2019. analysis of the effect of mobile banking service quality on customer satisfaction and loyalty to service users bri mobile bank rakyat indonesia kc cirebon, journal of information technology and computer science development, vol 3 no.5 : 4267-4275. kotler, dan keller. 2012. marketing management, edition 13. jakarta : publisher erlangga. octavia, r. 2019. the influence of service quality and customer satisfaction on customer loyalty pt. bank indeks lampung, journal of marketing management, vol 13 no.1 : 37. sugiyono, 2008. quantitative, qualitative and r&d research methods, bandung : alfabeta. tatik, s. 2017. bank strategic marketing management in the global era, first edition, jakarta : prenadamedia group. tjiptono, f. 2019. customer satisfaction-concept, measurement, and strategy, first edition yogyakarta : publisher andi. wahyu f, dan sri w. 2019. customer satisfaction analysis on internet banking service quality pt bank rakyat indonesia (persero) tbk. unit banyumanik semarang, scientific magazine journal, vol 7 no. 1 wahyu, y. i. 2011. prioritizing customers satisfaction, tangerang selatan : binapura aksara publisher. copyright holder: this article is licensed under: © sutiono, marliza, syarifah (2023) corresponding author’s email: marlizaoktapiani.fai@uia.ac.id international journal of emerging issues in islamic studies (ijeiis), vol. 3 no. 1 (2023) https://doi.org/10.31098/ijeiis.v3i1.1277 improved ability to read al-qur'an through the tahfidz al-qur'an mentoring model sutiono, marliza oktapiani*, syarifah soraya universitas islam as syafiiyah, indonesia received: january 12, 2023 revised: march 6, 2023 accepted: june 14, 2023 online: june 25, 2023 abstract the qur'an, as a guide for muslims, has a positive influence on a person's psychology. in pursuing learning to read the qur'an regularly and evaluating what has been understood, repetition and gradually learning according to its development can give the meaning of fluency and fluency. mentoring models that suit the needs of students need to be considered. however, tajwid, it has not been programmed in a structured manner. this study aims to determine the mentoring program and model that affects the ability to read the qur'an at mts kafila ibnu mas'ud, east jakarta. this research was conducted by case study (case study) using descriptive analysis method through a qualitative approach. the primary data sources are ob servation, interviews, and documentation with research samples, including school principals, student curriculum representatives, tahfiz teachers, and students of mts kafila ibnu east jakarta mas'ud. this study's results indicate that the al-qur'an reading mentoring program at the tahfiz program at mts kafila ibnu mas'ud east jakarta was implemented by mapping students and dividing targets through the regular level, mutawasith level and mumayyazah level. the limitation of this research is the tahfiz program in 2021/2022. the novelty of this research is that the program carried out by the school includes a structured mentoring program model that focuses on the school's vision and mission so that this program targets students to memorize three to ten juz and focuses on the ability of teachers and qualifications to support students' abilities in achieving the tahfiz program. keywords al-qur’an, tahfiz, islamic junior high school introduction instilling a culture of reading the qur'an and making children love the holy book, the qur'an can be programmed in an activity straightforward in educational institutions based on the output that refers to the vision and mission. the qur'an is the initial foundation of the need to read and understand it correctly. one of the efforts to improve it is with various approaches to reading the qur'an based on the rules and applicable laws so that the meaning conveyed does not change. the initial obligation to educate children lies with both parents, so parents must know about educating children. parents must know the stages of educating children. one of the figures who become figures in educating children is luqman: اِنْ بِاّلٰلِْ تُش ِركْ َِلْ ٰيبُنَيْ يَِعظُهْ َوهُوَْ ِِلب نِهْ لُق ٰمنُْ قَالَْ َواِذ ْ كَْ ۗ َعِظي مْ لَظُل مْ الش ِر "and (remember) when luqman said to his son when he was teaching him: "o my son, do not associate partners with allah, indeed, associating partners (with allah) is a great injustice". (qs. luqman verse 13)(kementrian agama). however, almost all parents are not alone in educating their children. both parents are not bound by the institution where they work and parents are time bound to the institution where they work. it happens because parents realize that educating children is an important thing that must be done carefully, focused, and profoundly, and pay attention to the methods (syahid, 2019). research paper https://creativecommons.org/licenses/by-nc/4.0/ https://crossmark.crossref.org/dialog/?doi=https://doi.org/10.31098/ijeiis.v3i1.1277&domain=pdf int. j. emerg. issues islam. stud. 22 one effort to realize muslims in memorizing the qur'an in education is the construction of a formal school that has a curriculum to oblige students to be able to memorize the qur'an. the formal school is an islamic school consisting of elementary to high school levels. islamic schools have a curriculum content of religious education, which is integrated with general education. muslims should be able to master, maintain and practice the qur'an. the effort must be taken by studying, reading, memorizing, and understanding the qur'an. however, it is regrettable. there are still many generations of muslims, especially muslim children, and youth, who are still blind to the qur'an (faizin, 2021). the tahfidz al-qur'an program can be significant because it increases capabilities and the activities carried out throughout the planning. the program is formulated according to the needs, the tools, and who implements it. where the implementation begins, and how the program is run as a process of a series of activities. it can become a reality to achieve the program and focus on predetermined targets (hidayat, 2022). currently, international islamic schools and integrated-based islamic schools are also rampant. it contains general and religious subjects in the unit of programmed lessons, efforts by educational institutions to provide breakthroughs and definitions of entire day schools with straightforward programs, and makes parents compete in placing and sorting out educational institutions to choose from the future of their children. with the achievement of targets that support the vision and mission of prioritizing this program, especially in terms of religion, it is strengthened starting from the habit of carrying out the five daily prayers and deepening good and correct reading according to the laws and provisions of the science of recitation. effectiveness in learning the qur'an is vital, especially if anyone wants to be able to memorize it. factors that support a person's success are being able to read and memorize the qur'an by accommodating programmatic learning centered on the sources of islamic teachings of the qur'an and al-hadith. these are the basis for determining, thinking, and acting so that children are interested in learning the qur'an (ferdinan, 2018). in memorizing the qur'an, the teacher's competence is also needed because the teacher determines the quality of education. teachers are required to have academic qualifications and are competent and professional so that the educational process can produce competitive graduates. on the other hand, if the teacher does not meet the academic quality, is incompetent, and is unprofessional, the whole educational process will not be optimal. to be able to produce professional teachers, efforts to improve and develop teacher competencies are essential (srifariyati, 2015). history proves that teachers who do not have the competence and qualifications to teach lead to poor quality of education and even the public is less able to appreciate the teacher as a person who is nurtured and imitated. teacher competence is a qualitative description of the nature of meaningful teacher behavior. competence is related to teacher professionalism. professional teachers are competent (capable) teachers. teacher competence is a performance (ability) possessed by a teacher covering aspects of knowledge, skills, thought processes, self-adjustment, attitudes, and values adopted in the profession as a teacher. in activities, a teacher thinks and acts consistently and continuously according to his competence. generally, a teacher must meet two categories: capability and loyalty. capability, namely the teacher, must have the ability in the field of science being taught and have good theoretical abilities about teaching, from planning and implementation to evaluation. teacher loyalty, namely loyalty to the duties of the teacher, not only in the classroom but also outside the classroom (ridwan et al., 2021). discussing intelligence will certainly be very closely related to the brain. intelligence also makes human degrees elevated. unfortunately, many people, even those who memorize the qur'an, are unable to use their intelligence optimally in everyday life. almost everyone wants to have a smart and super genius brain. various methods have been used to make the brain smart, whose function is to quickly understand and remember subject matter. there are no stupid people in this world, everyone has their inclinations, strengths, and potential. people are said to be int. j. emerg. issues islam. stud. 23 intelligent when they have unique characteristics that set them apart from other creatures. being able to memorize the qur'an is a blessing and guidance from allah swt. and this can only be obtained by people who have a clean heart (oktapiani, 2020). by understanding the existing problems, this study aims to determine the improved ability to read al-qur'an through the tahfidz al-qur'an mentoring model. literature review an indispensable foundation for entering the engagement phase regularly is the ability to read, which enables young people and adults to engage in learning. the ability to read involves a continuum of learning that enables individuals to achieve their goals, develop their knowledge and potential, and participate fully in society and society (oktapiani et al., 2019). efforts in a living and reminding the qur'an can be made by memorizing outside the head called tahfidz qur'an. memorizing the qur'an is an activity that has many benefits. memorizing the holy book of the qur'an can be said to fill the inner space for storing, memorizing, and remembering verses in the qur'an with practice and paying close attention. this process can also be said to be tahfidz (nawaz & jahangir, 2015). further, the definition of tahfidzul qur'an is a process of reading the qur'an by memorizing it so that one can read the qur'an without looking at the contents of the mushaf. it can be concluded from the understanding of tahfidz and the qur'an above that the tahfidzul qur'an is an activity of memorizing and maintaining the qur'an, gradually memorizing the verses of the qur'an and switching verses if it is completely memorized (nurhalimah, 2012). intelligence can be built in various ways and reading the qur'an in several studies that have been done increases intelligence. it's just that, it seems that many people put aside the routine or intensity of reading the koran. it occurs not only in general society but also in educated societies with students. it directs the creation and development of the habit and love of reading the qur'an in daily life. the intensity of al-qur'an reading is also influenced by other factors through the learning environment, self-confidence, and achievement motivation which can be further developed through research (arif et al., 2022). many methods can be used to memorize the qur'an, with methods that aim to make it easier to remember the memorized qur'an readings. there are several methods used in memorizing the qur'an. at least six methods can be used as guidelines for memorizing the qur'an (ruainis, 2012). 1) wahdah method this method is a way of memorizing verses in the qur'an one by one item of verses that will be memorized ten to twenty times so that memorization will be easier to remember. 2) kitabah method this method is a way of memorizing verses in the qur'an by first writing the verses to be memorized on paper and then reading them smoothly. 3) sima’i method this method is a way of memorizing by listening to verses that will be memorized repeatedly by the teacher directly or from a cassette. this method is quite effective for blind people and children who are still not fluent in reading the qur'an. 4) jama’ method this method is a way of memorizing by reading the verses to be memorized together, led by the instructor. the instructor reads the verses to be memorized and then imitated by the participants. 5) talqin method this method is a way of memorizing by giving one-by-one verses that will be memorized by the teacher, which is then imitated by students repeatedly. 6) independence method int. j. emerg. issues islam. stud. 24 this method is a way of memorizing by reading verses that will be memorized by students whom the teacher first corrects. each student memorizes the verse that has been determined and ends by depositing the memorization to the teacher. the duties and roles of teachers are so great that a teacher must have competencies. the competencies teachers must possess based on law number 14 of 2005 concerning teachers and lecturers in chapter iv article 10, paragraph 91, which states, "teacher competencies include pedagogic competence, personality competence, social competence and professional competence obtained through professional education. teachers must be role models for their students, both morally and intellectually. no one element is more critical in the school system than the teacher (sari, 2018). methodology the type of research used is descriptive analysis research with a qualitative approach. this research includes field research because the data collection is carried out directly at mts kafila ibnu mas'ud, east jakarta. tests in this study using observation, interviews, and documentation techniques. in this study, the data analysis technique used by the researcher is, first, data verification, which is to recheck the data obtained to determine the validity of the data. furthermore, the classification stage sequences the stages of implementation standards, core activities of implementation, and the mentoring program's achievement standards. it is obtained from the primary data source, namely the tahfiz al-qur'an program, interviews, and program results with 37 students conducted from july to august. next, the researcher selects data that follows this research. meaning that this data is under the problem being studied or not after the next step is passed, namely content analysis, which analyzes the program content and the results of interviews that have been carried out using a qualitative approach. the final stage of the results of this study enters the conclusion stage, which is the stage of completion of this research. finding and discussion 1. standards for the tahfidz qur'an implementation program at mts kafila ibnu mas'ud a. operational standards for the implementation of tahfidz al-qur'an by implementing learning steps through introductions starting with welcoming students who come and starting with study prayers, morning and evening remembrance, ice breaking and motivation. in the core activity of tahfidz, preparing students to prepare memorization to be deposited, students write down what will be deposited into the watch book. musyrif (teacher) listens to students' memorization carefully and provides an assessment of student memorization, and monitors members who have deposited or not memorized. in the closing activity, students and musyrif (teachers) gather and read short letters and conduct evaluations, motivations, and prayers. in the assessment of learning outcomes through the type of assessment, a rote deposit with the first instrument is fluency if it is not notified more than one time on each page and fashohah if the pronunciation of the letters is following their characteristics and recitation if the reading of the qur'an is under the law of tajweed. b. minimum output and implementation of the ideal qur'an tahfidz program according to sop students get the motivation to memorize from musyrif. students deposit their memorization according to the target, repeat / muroja'ah memorization at least according to the target. understand the meaning of the memorized al-qur'an verses and practice the contents of the verses of the qur'an that they memorized. the expected output is appropriate learning materials and education of etiquette and morals, verbal or non-verbal conformity of interpretation materials according to schedule and planning, learning tahsin and recitation of practice and theory, and giving good advice. students receive learning with suitable methods and models through halaqah and talaqi and receive material from media and learning resources through the koran, books of interpretation, recitation, and appropriate scientific books. supported by technological tools such as laptops. int. j. emerg. issues islam. stud. 25 2. standards for the implementation of the tahfidz qur'an program and mentoring model at mts kafila ibnu mas'ud student mapping and target distribution are carried out by the standard level of memorizing three juz (regular), intermediate level memorizing five juz (mutawaisth) and the top level memorizing 7-10 juz (mumayyzah) a. implementation of al-qur'an and sunnah (tafsir pekanan) class 1 semester 1: attinannas semester 2: alghosiyah-insyiroh class 2 semester 1: al-infithor-al-a'la semester 2: annabaat takwir class 3 semester 1: al -mudatsir-almursalat semester 2: al-jin-almuzzammil. b. tahfidz al qur'an graduation standards mts kafila ibnu mas'ud by having memorized at most minuscule three juz proven by passing the al qur'an final exam in class ix semester ii (even), taking the munaqosyah exam at most minuscule one juz which is held in class ix semester ii (even), able to read the qur'an / recitations properly and correctly, per the rules of tajweed in reading history of has an ashim and show good character in halaqah (be calm, solemn and concentrate when in tahfidz al qur'an time). 3. standard of achievement of tahfidz qur'an program at mts kafila ibnu mas'ud students pass the final semester exams in semesters 1 -5 with a minimum score of 75, pass the final exam in semester 6 in the juz that will be tested at munaqoysah with a minimum score of 75, pass the munaqosyah exam (juz that may be tested in munaqoysah only juz who pass / the value is above 75 at the end of semester six exams, pass the munaqosyah exam and receive a certificate of munaqosyah signed by the examiner (examiners 1,2 and 3), including a certificate of munaqosyah participants at the time of taking the shahadah at the specified time. standard ziyadah, muroja'ah and memorization juz (tasmi') promotion exams by following all students and being obliged to take one of the three tahfidz programs that mts kafila ibnu mas'ud has set, ziyadah (adding new memorization) is targeted according to the effective study day (hbe) and student ability standards, every student who completes one juz of memorization is required to take the tasmi' exam which is approved by the tahfidz al-qur'an coordinator (tasmi' is reading one juz of the koran in front of examiners and listeners), tasmi 'executed with flexible time, tasmi' cannot affect students' grades on tahfidz report cards, examiners consist of musyrif and selected halaqah members. discussion target of tahfidz al-qur'an memorization program at mts kafila ibnu mas'ud t.a 2021-2022. mts kafila ibnu mas'ud, through the fields of tahsin and tahfizh al-qur'an, sets three memorization programs for all students during the three-year learning period. these programs aim to create a more optimal and conducive learning environment for tahfizh al-qur'an and improve student memorization quality, quality, and quantity with proportional targets. at the same time, the program is a target for class 1, 2, and 3 exams to fulfill the memorized chapters starting juz 30 and reading tahsin. so every friday, musyrif is allowed to give learning material tashsin and recitation of the qur'an, both in theory and practice. this learning is tested with a system of questions within one month 1x. then weekly exams are also held to monitor student memorization for one week. exams are carried out using a system syafahi. students deposit their memorization tasmi' in, which they memorize in one week, to foster mental strength and memorization of students when they face the mid-semester exam and the tahfidz semester final exam. the weekly exam weighs 30% to determine the student's tahfidz score. in this study, a gap appears in children's motivation drives through memorizing the qur'an, which is not recorded in an interview that includes self-motivation to wake up at night for tahajjud prayer and re-memorize according to the surah that will be targeted. other research confirms (abdul sahib, 2022). revealed that the strategy carried out by getting up at night to pray tahajjud, then start memorizing the qur'an, reading at least 10 or 15 times by looking at and then memorizing, time discipline in memorizing and muraja'ah, motivation and advice and int. j. emerg. issues islam. stud. 26 supporting by places or conditions. a supportive and comfortable environment, fast enough memorization skills, istikomah in memorizing the qur'an. the curriculum of the mts kafila ibnu mas'ud exam refers to the standards that have been determined by the musyrif council individually by measuring the student achievement records, especially the test results in the category of achievement of reading the qur'an and memorizing a minimum of 1-3 juz for the initial stages of entering this research have similarities with previous research conducted by (hassan et al., 2015), which states the education of tahfiz students and understanding the main criteria for admission to tahfiz schools. this article aims to review and analyze the criteria used to select tahfiz students. essential criteria for admission to tahfiz school. among the criteria evaluated by the interviewer was the ability to recite the quran with correct tajwid pronunciation, memorization ability, academic excellence, student interest and attitude. furthermore, the midterm exam is carried out according to the mts kafila ibnu mas'ud educational calendar, carried out with the syafahi system. students deposit the juz that are tested directly to their respective examiners. the mid-semester examination aims to improve memorization this semester and in previous semesters, hoping to strengthen students' memorization and prepare them for the final semester examination. the mid semester examination weighs 30% to determine the student's tahfidz score. the final semester exam is carried out according to the mts kafila ibnu mas'ud educational calendar, carried out with the syafahi system. students deposit the juz that are tested directly to the examiner. this test is carried out to obtain report cards which will later be averaged with the assessment of the weekly exam and mid semester examination. the tasmi 'memorization exam is a test model with a 1x system sitting in front of the examiner and other mustami'/listeners. this exam is intended to take the shahadah tahfidz of the qur'an, which mts kafila ibnu mas'ud will publish. so this test will only be carried out by grade 9 as a condition for the publication of the tahfidz shahadah of the qur'an. the munaqosyah al-qur'an exam is an exam model with a question system (the jury reads the verse and is continued by the students until it is confirmed to stop) sitting in front of the examiner and other mustami'/listeners. this exam is intended to take the shahadah tahfidz of the qur'an, which mts kafila ibnu mas'ud will publish. so this exam will only be carried out by grade 9 as a condition for the publication of the shahadah tahfidz al qur'an. the regular stage by memorizing three juz division of 3 lines/6 verses every day and (6 lines) 1 page a week while the mutawasitoh stage students memorize five juz with the division of 6 lines / 8-10 verses every day and 1-2 pages a week while the mumayyazah stage is by memorizing 7 juz and seven lines / 12-15 verses every day and 2-4 pages a week. this test is carried out to obtain report cards which will later be averaged with the assessment of the weekly exam and mid semester examination. the tasmi 'memorization exam is a test model with a 1x system sitting in front of the examiner and other mustami'/listeners. this exam is intended to take the shahadah tahfidz of the qur'an, which mts kafila ibnu mas'ud will publish. so this test will only be carried out by grade 9 as a condition for the publication of the tahfidz shahadah of the qur'an. the munaqosyah al-qur'an exam is a test model with a system of questions (the jury reads the verse and is continued by the students until it is confirmed to stop) sitting in front of the examiner and other mustami'/listeners. this exam is intended to take the shahadah tahfidz of the qur'an, which mts kafila ibnu mas'ud will publish. so this test will only be carried out by grade 9 as a condition for the publication of the tahfidz shahadah of the qur'an. based on the program, students will map the number of pages, lines and verses that will be memorized in a week, which are calculated and adjusted to hbe (effective learning day) with regular stages division by memorizing 3 juz divisions of 3 lines / 6 verses every day and (6 lines) 1 page a week while the mutawasitoh stage students memorize 5 juz by dividing six lines / 810 verses every day and 1-2 pages a week while the mumayyazah stage by memorizing 7 juz and seven lines / 12-15 verses every day and 2 4 pages a week, a difference from previous studies (hartanti et al., 2021). this method prioritizes and demonstrates the organization of this method by organizing the curriculum and memorization material starting from juz 1, where tasmi' is carried out in half juz to one juz instead of per surah. organizing starts with planning, int. j. emerg. issues islam. stud. 27 determining success indicators, objectives, materials, media, implementation steps and assessments. in comparison, the management is carried out in several stages, starting from the acceptance of new students, the tahsin stage, the bin nazhar stage, the tahfizh stage, the talaqqi stage, the takrir stage, the tasmi stage, and the verse continuation stage. in this study, it has been revealed that the difference between this research and the previous one lies in the aspect of tahfiz teachers at mts kafila ibnu mas'ud who also teach other subjects such as al-qur'an hadith, akidah akhlak, and religious subjects as the fulfillment of the core curriculum in mts so that it is more related and knows the quality and ability of students in reading the qur'an and memorizing it during class. regarding the core task of a teacher in charge of subjects, the researcher has not found the research revealed by other researchers that can add value to the novelty of this study. conclusions the tahfiz qur'an mentoring program at mts kafila ibnu mas'ud east jakarta has a positive impact, this program is following the vision and mission of the institution by targeting students to memorize at least 3 to 10 juz for three years, at the daily exam stage which is tested with a system of questions within a time. one month one, time as well as weekly exams where students deposit by rote tasmi' as well as mid-semester tahfiz exams through direct deposit of juz which will be tested and test past memorization as well as the end of semester exams that will be included in the report card value. exam with a 1x system sitting in front of the examiner and other mustami'/listeners, this exam is intended for taking the shahadah tahfidz of the qur'an and the last is the munaqosyah al-qur'an exam is a test model with a question system (the jury reads the verse and continues by students until confirmed to stop) sitting in front of the examiner and other mustami'/listeners. limitations & further research the picture in this study is limited by taking samples to students of mts kafila ibnu mas'ud. they show the standard level of memorizing three juz (regular), the intermediate level of memorizing 5 juz (mutawaisth) and the top level of memorizing 7-10 juz (mumayyzah) and providing monthly reports. to the principal on the progress of students' tahfiz qur'an. the program carried out by the school includes a structured mentoring program model that focuses on the school's vision and mission so. this program targets students to memorize three to ten juz and focuses on the teacher's abilities and qualifications to support students' abilities in achieving the tahfiz program. references abdul sahib. (2022). strategi mudarris tahfiz dalam meningkatkan hafalan al-qur’an santriwati. 1249–1262. https://doi.org/10.30868/ei.v11i01.2898 arif, k. m., uyuni, b., & oktapiani, m. (2022). the relationship between the intensity of reading the qur ’ an on learning achievement. 14, 4481–4488. https://doi.org/10.35445/alishlah.v14i3.2240 faizin, i. (2021). evaluasi program tahfidzul qur’an dengan model cipp. al-miskawaih: jurnal pendidikan agama islam, 2(2), 99–118. ferdinan. (2018). pelaksanaan program tahfidz al-qur’an (studi pesantren darul arqam muhammadiyah gombara sulawesi selatan). 3(1). hartanti, a. d., abdurrahmansyah, a., & adil, m. (2021). tahfiz qur’an dengan metode tasmi’ dan sambung ayat (strategi pengorganisasian, penyajian, dan pengelolaanya di pondok pesantren al-lathifiyyah palembang). al-fikru: jurnal ilmiah, 15(2), 97–112. https://doi.org/10.51672/alfikru.v15i2.42 hassan, n. c., fakhruddin, f. m., ayub, a. f. m., mutalib, l. a., & jaafar, w. m. w. (2015). tahfiz schools entry requirement and characteristics of tahfiz students. ijaeduinternational e-journal of advances in education, 1(3), 234. https://doi.org/10.18768/ijaedu.85524 kementrian agama, s. a. (1971). al-qur’an al-karim dan terjemahannya. in komplek percetakan al qur’anul karim kepunyaan raja fahd (p. 1281). int. j. emerg. issues islam. stud. 28 nurhalimah, s. (2012). efektivitas sistem pembelajaran tahfidzul qur’an. oktapiani, m. (2020). tingkat kecerdasan spiritual dan kemampuan menghafal alqur’an. tadzhib akhlak, 01, 96. https://uia.e-journal.id/tahdzib/article/view/861 oktapiani, m., akbar, m., & karnati, n. (2019). evaluation of the implementation of basic literacy education program in bogor regency, indonesia. journal of physics: conference series, 1232(1). https://doi.org/10.1088/1742-6596/1232/1/012032 ridwan, j., supraha, w., & alim, a. (2021). kompetensi guru tahfizh perspektif imam an-nawawi dan implementasinya di pondok pesantren mahasiswa dan sarjana ulil albaab universitas ibn khaldun bogor. rayah al-islam, 5(02), 264–282. https://doi.org/10.37274/rais.v5i02.452 ruainis. (2012). peningkatan kemampuan membaca al-qur’an melalui metode drill dengan tajwid pada siswa kelas v sekolah dasar negeri 038 marpoyan damai pekanbaru. in uin sultan syarif kasim riau. sari, d. p. (2018). implikasi kompetensi guru tahfidz terhadap mutu pembelajaran tahfidz alqur’an (studi kasus pondok mhponorogo). http://etheses.iainponorogo.ac.id/4610/1/skripsi diah prafita sari 210314369 %28pai%29.pdf srifariyati. (2015). kualifikasi guru qur’an hadits di madrasah. jurnal madaniyah, 2, 271–295. https://journal.stitpemalang.ac.id/index.php/madaniyah/article/view/76 syahid, a. (2019). tren program tahfidz al-qur’an sebagai metode pendidikan anak. elementary: jurnal ilmiah pendidikan dasar, 5(1), 87. https://doi.org/10.32332/elementary.v5i1.1389 introduction literature review methodology finding and discussion conclusions limitations & further research references available online: https://journals.researchsynergypress.com/index.php/ijeiis international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049(online)| 2807-2057 (print) volume 2 number 1 (year): 48-57 corresponding author fikandi7@gmail.com doi: 10.31098/ijeiis.v2i1.959 research synergy foundation analysis of islamic banking accounting barriers in samarinda city andi fika widuri, nandang ihwanudin, nunung nurhayati faculty of economics and business, universitas islam bandung, indonesia abstract at the age of 20 years of islamic banking, it turns out that the existence of lks cannot be separated from public criticism. most of them still conclude that the mechanism of islamic banking is no different from conventional; this condition must be straightened out. this study aims to analyze what are the main factors that hinder the development of islamic banking accounting in samarinda city. the research method used is a transcendental phenomenological approach because the aim of the researcher is to explore the public's view of islamic banking and islamic accounting. then, the informants were practitioners (managers of financial institutions), the standard setting board (dsas), and academics (students from mulawarman university). the practitioners chosen by the researchers were representatives from several macro-level islamic commercial banks and several lkmss such as bprs and bmt located in samarinda city, east kalimantan. from the results of the study, it was found that the stereotype of the public who thinks that islamic accounting is not substantially different from conventional accounting is true. the fundamental problem that causes deviations from sharia practice from islamic law is the human resource factor. their lack of understanding and reluctance to understand sharia in a holistic manner makes the practice of sharia seen as the result of duplication of conventional accounting. keywords: islamic banking, islamic banking accounting, inhibiting factors of islamic accounting this is an open access article under the cc–by-nc license. introduction islamic banking accounting is a method of recording or bookkeeping finances in the banking environment that holds sharia principles. the role of islamic banking accounting has an effect that can currently be felt by customers who use islamic banking products. in practice, islamic banking accounting is able to apply accounting that is commonly used in conventional banking; the only difference is the existence of sharia elements when classification, summarization, reporting, analysis, transactions, and matters related to finance (chapra, 199). the business contained in islamic banking is engaged in the financial services business, which, although it bears the name sharia, still adheres to the rules set by bank indonesia. the practice of sharia financing has been practiced since the time of the prophet muhammad saw, were at that time, there were money lending activities in terms of business, remittance services, and asset storage. these activities are now being re-implemented while still adopting the prophet's practice to be in accordance with sharia provisions. islamic banking accounting documents incoming financial journals with funding, and outgoing financial journals called financing. mailto:fikandi7@gmail.com international journal of emerging issues in islamic studies (ijeiis), vol. 2 (1), 48-57 analysis of islamic banking accounting barriers in samarinda city andi fika widuri, nandang ihwanudin, nunung nurhayati │ 49 issn 2807-2049(online)| 2807-2057 (print) the growth of islamic banking in indonesia needs to be balanced with operational socialization carried out by sharia-based banks; this is done so that prospective service users can understand the concepts offered, such as profit sharing and their effect on financial statements. therefore, literacy is needed to be related to the application of accounting in islamic banking. sharia accounting presents a social reality based on religion, not just looking for profit (triyuwono, 2013). in the age of islamic banking, which is the 20th year, it turns out that the existence of lks cannot be separated from public criticism. most of them still conclude that the mechanism of islamic banking is no different from conventional (zaidi, 2012; primasari, 2010). they further revealed that it turns out that lks is just a conventional institution that uses arabic for the identification of its products and transactions. it is this condition that needs to be straightened out. in addition to the problem of people's views on the similarity of lks practices with conventional schemes above, the next problem that arises as a multiplier effect is the highlight of islamic accounting with conventional accounting. it turns out that most of the public, both practitioners and academics, concluded that islamic accounting is the result of duplication of conventional accounting (harahap, 2001; kamayanti and parwita, 2008). the product of the passionate desire to practice sharia is reflected in the launch of sharia psak standard no. 59 concerning islamic banking accounting which was ratified by the financial accounting standards board on may 1, 2002, and took effect on january 1, 2003. five years later, this standard was replaced by psak sharia 101106 on june 27, 2007, and took effect on january 1, 2008. the fundamental difference between psak 59 and the latest psak lies in its designation, where psak syariah 1010-106 is not only intended for islamic bank entities but also for conventional entities. the interesting thing that researchers want to get from the above phenomenon is, first, the emergence of a desire to know the reason why the underlying stereotype of society still considers that islamic banking is no different from conventional banking. second, as a multiplier effect of the first question, the researcher wants to know the results of the analysis on the part of academics and standard compilers of public stereotypes that consider that islamic accounting is not substantially different from conventional accounting. the lack of understanding of the islamic financial transaction mechanism and moreover fostered by a sense of indifference to try to understand the sharia mechanism will eventually result in a public conclusion that it turns out that islamic banking practices are no different from conventional and the same is the case with islamic accounting. this is the phenomenon that occurs in society. the human resources intended in this study include practitioners (lks managers), standards compiling boards, and academics. we can imagine that if the three parties who play an important role in the development of sharia do not understand the sharia system, then it is certain that sharia in this country will not be able to develop rapidly to compete with other muslim countries. the phenomenon of public stereotypes that still tend to equate islamic banking practices and conventional and islamic and conventional accounting is what researchers want to explore. there are two possible reasons why this may happen. first, whether it is the wrong human resources (practitioners) because of their lack of understanding of the procedures of sharia schemes and sharia psak, or the second reason, it is precisely the wrong standard (psak syariah) because it is considered not implementation and even the public considers sharia psak to be non-shariah. an intriguing question. this research is very interesting because it is a place for arguments from practitioners, standard compilers, and academics. international journal of emerging issues in islamic studies (ijeiis), vol. 2 (1), 48-57 analysis of islamic banking accounting barriers in samarinda city andi fika widuri, nandang ihwanudin, nunung nurhayati 50 │ issn 2807-2049(online)| 2807-2057 (print) literature review 1. definition of sharia bank accounting islamic banking accounting is an art of recording, classifying, summarizing, reporting, and reporting in a certain way and in monetary measures, transactions, and events that are generally financial in nature based on islamic values aimed at providing quantitative information of a financial nature about an islamic banking financial business as a basis for decision making for its users (nurhayati, 2019). the definition of islamic banking accounting is not much different from the definition of islamic accounting and conventional accounting, only adding to the word banking, which is the object of discussion. sharia banking is regulated by 2 (two) compliances, namely sharia compliance as stated by the fatwa of the national sharia council (dsn) and operational compliance as stated in the regulation of bank indonesia (tabe, 2013). these two compliances must go hand in hand and align in running the banking business. 2. accounting objectives of islamic banks financial accounting is mainly concerned with providing information to assist users in decision-making. those who deal with islamic banks have concerned about obeying and seeking the blessings of allah in their financial and other affairs. in detail, the accounting objectives of islamic banks are (ilyas, 2017): 1. determining the rights and obligations of related parties, including rights and obligations derived from unfinished transactions and or other economic activities, in accordance with sharia principles based on the concept of honesty, justice, policy, and compliance with islamic business values 2. providing financial information that is useful to report users in decision making; and 3. improve compliance with sharia principles in all transactions and business activities 3. basic framework for the preparation and presentation of islamic bank financial statements the basic framework for the preparation and presentation of bank financial statements, published by iai in 2001, contains the characteristics and users and the need for information about islamic banks. then also explained the purpose of financial accounting, the purpose of financial statements, the basic assumptions used, the qualitative characteristics of financial statements, and finally, the elements of financial statements. the elements of the financial statements consist of owner's equity, income statement, bound investment change report, report on the source and use of zakat, infaq, and sadaqah funds, and report on the source and use of al qardhul hasan funds. the standards used by iai still refer to conventional accounting standards (gambling and karim, 1991; khan, 1994; adnan and gaffikin, 1998). this can be seen from their activities that only provide additional points from conventional accounting but do not make substantial changes to conventional accounting standards. their assessment considers that there is nothing to be denied from conventional accounting standards. international journal of emerging issues in islamic studies (ijeiis), vol. 2 (1), 48-57 analysis of islamic banking accounting barriers in samarinda city andi fika widuri, nandang ihwanudin, nunung nurhayati │ 51 issn 2807-2049(online)| 2807-2057 (print) 7. criticism of sharia psak criticism of sharia psak reviewed from pragmatic sharia accounting the pragmatic accounting flow, according to mulawarman (2008), considers some conventional accounting concepts and theories to be used with some modifications. modifications are made for pragmatic purposes, such as the use of accounting in islamic companies that require the legitimacy of reporting based on islamic values and sharia purposes. the conventional accounting accommodation is indeed patterned in accounting policies such as accounting and auditing standards for islamic financial institutions issued by aaoifi internationally and psak no. 59 or the latest psak 101-106 in indonesia. this can be seen, for example, in the purpose of pragmatic flow shari'a accounting, which is still guided by conventional accounting goals with changes in modifications and adjustments based on sharia principles. the purpose of accounting here is more of a liability approach, based on entity theory with limited accountability. when reviewed further, regulations regarding the form of financial statements issued by aaoifi, for example, in addition to issuing a form of financial statements that are no different from conventional accounting (balance sheets, income statements, and cash flow statements), also stipulate several other reports such as analysis of financial statements regarding the source of funds for zakat and their use, analysis of financial statements regarding earnings or expenditures that are prohibited based on shari'a, social responsibility report of islamic banks, as well as reports on human resource development for islamic banks (harahap, 2008). aaoifi provisions take precedence over economic interests, while sharia, social and environmental provisions are additional provisions. the impact of the loose aaoifi provisions opens up opportunities for sharia banking to attach importance to economic aspects rather tha n sharia, social and environmental aspects. research conducted by hameed and yaya (2003) empirically examined the practice of islamic banking financial reporting in malaysia and indonesia. based on aaoifi standards, companies, in addition to making financial statements, are also required to disclose the analysis of financial statements related to the source of zakat funds and their use, social and environmental responsibility reports, and human resource development reports. however, the findings of hameed and yaya (2003) show that islamic banks in both countries have not implemented accounting and reporting practices that comply with aaoifi standards. there are five possibilities why financial statements are not purely carried out in accordance with sharia regulations. first, almost all muslim countries are former western colonies. as a result, muslims studied western education and adopted western culture. second, many islamic banking practitioners are pragmatically minded and different from islamic ideals that lead to the welfare of the people. third, islamic banks have stood in a secularist-materialist-capitalist economic system. fourth, the orientation of the shari'a supervisory board emphasizes the formality of fiqh more than its substance. fifth is the qualification gap between practitioners and sharia experts. practitioners better understand the western system but are weak in sharia (harahap, 2008). international journal of emerging issues in islamic studies (ijeiis), vol. 2 (1), 48-57 analysis of islamic banking accounting barriers in samarinda city andi fika widuri, nandang ihwanudin, nunung nurhayati 52 │ issn 2807-2049(online)| 2807-2057 (print) criticism of sharia psak in view of idealistic sharia accounting the idealistic islamic accounting stream, on the other hand, sees accommodations as too "open and loose" and clearly unacceptable. some of the reasons put forward, for example, the philosophical foundations of conventional accounting are representations of a capitalistic, secular, and liberal western worldview dominated by profit interests. such a philosophical foundation clearly affects the basic theoretical concepts of the form of technology, namely financial statements and modern accounting concepts based on entity theory (such as the presentation of income statements and the use of going concern in psak no. 59) and is the embodiment of the western worldview (mulawarman, 2008). the purpose of sharia accounting financial statements in sharia psak still leads to the provision of information. what distinguishes sharia psak from conventional accounting, there is additional information related to economic decision-making and compliance with sharia principles. in contrast to the idealistic (philosophical-theoretical) goals of islamic accounting, it leads to broader accountability. the basic theoretical concept of accounting that is close to islamic values and objectives according to the idealistic flow is enterprise theory because it emphasizes broader accountability. furthermore, slamet (2001) has an assessment that enterprise theory contains the values of justice, truth, honesty, trust, and accountability. however, enterprise theory is still "mundane" and does not have the concept of tawhid (slamet 2001). in contrast to sharia enterprise theory, it is based on the premise claims that man is khalifatullah fil ardh who carries the mission of creating and distributing welfare for all humans and nature. therefore, this sharia enterprise theory encourages to realize the value of justice for humans and the natural environment (triyuwono, 2009). the interpretation of sharia theory in practice in the field. research method researcher uses a transcendental phenomenological approach because the researcher's goal is to explore the public's views on islamic banking and islamic accounting. before conducting empirical research, the literature review is the initial stage for researchers. after that, empirical research was then carried out by selecting informants who included practitioners (managers of financial institutions), standards drafting boards (dsas), and academics (mulawarman university students). the practitioners chosen by the researchers are representatives of several macro-level islamic commercial banks and several mfis such as bprs and bmt located in samarinda city, east kalimantan. findings and discussion point 1 it is no longer an open secret that in the sharia muamalah transaction between theory and practice, there is often a misalignment (shakhroza, 2007). a theory or model is arranged as perfectly as possible with the aim of avoiding the possibility of cheating. unfortunately, the "perfection" of the drafting of this model was destroyed by the phenomenon of different field conditions as well as human resource factors, allegedly being the cause. international journal of emerging issues in islamic studies (ijeiis), vol. 2 (1), 48-57 analysis of islamic banking accounting barriers in samarinda city andi fika widuri, nandang ihwanudin, nunung nurhayati │ 53 issn 2807-2049(online)| 2807-2057 (print) this misalignment also occurred in the implementation of the sharia psak version of the financial report model, which was published by iai in 2011. the discrepancy between the sharia psak standards and their implementation in the banking industry has become one of the targets of criticism for sharia thinkers/observers, especially psak number 100 concerning the basic framework for the preparation and presentation of financial statements and number 101 concerning the presentation of islamic financial statements. as a product of the results of human thought that wants "perfect" conditions, the chance of a deviation between the standards and practices of sharia psak is inevitable. this was conveyed by mr. a, one of the members of dsak iai samarinda city, as follows: "actually, what is happening in banking practices today, is very different from the standards we formulated. some examples of forms of deviation can be seen from the practice of using projections to determine the amount of credit flow (time value of money), then in mudharabah transactions, when there is a force majeure of third parties, it should be the bank party, but in practice, it is still the entrepreneur as a third party who bears the loss. whereas in the sharia psak rules, this is not allowed". we, as external parties from the community that formulated the sharia psak financial statement model, will provide justification that what is to blame is the islamic financial institutions that do not implement the established principles. the public has been assuming that the nonimplementation of sharia psak is due to human resource factors that are not aware of the sharia field. another reason is alleged that the "standard" that is born is indeed not implemented, so the theory or standard is considered a rule that applies in heaven (heavenly), while what the practitioner needs is a theory that can be practiced in the (mundane) world. the above reasons turned out to be linear. "in my opinion, the reason why in our country sharia is less able to develop like other countries such as malaysia is that people are not so aware. when the leader of an islamic banking institution is not aware of sharia, then the overall mechanism in it will definitely not be sharia even though we have closed the loophole of possible fraud through the formulation of the islamic financial statement model as stated in the sharia psak.". this statement is the view of the standard drafting party, which considers that the failure of the implementation of sharia psak is due to hr factors. he is well aware that the sharia psak standards that have been published are not fully implemented. according to him, there are 3 factors that influence the successful implementation of standards, namely: regulations, implementers (hr), and community. the regulation, in this case, is related to the regulations set by the government (bank indonesia) regarding the operational implementation of islamic financial institutions. islamic financial institutions, as implementers of standards, are only authorized to carry out their funding and financing activities within the corridor of government regulations. therefore, if the regulations born by the government are still far from the provisions of sharia regulations, it is certain that the operations of islamic banking institutions spread throughout indonesia will also be far from sharia. furthermore, the hr factor also determines the extent to which a standard can be implemented in accordance with the theory. although a standard has been prepared as perfectly as possible, when human resources, especially institutional leaders, do not have sufficient sharia competence or have not been able to internalize sharia in their mindset, then there must still be loopholes to return to conventional practice. international journal of emerging issues in islamic studies (ijeiis), vol. 2 (1), 48-57 analysis of islamic banking accounting barriers in samarinda city andi fika widuri, nandang ihwanudin, nunung nurhayati 54 │ issn 2807-2049(online)| 2807-2057 (print) point 2 the last factor that contributes to the implementation of standards is the public as consumers of financial statements prepared by islamic financial institutions. indirectly, this community acts as an observer of the conformity between the substance of the standard and the sharia system and assesses the conformity of the practice with the sharia standard. this is what is happening now, where sharia thinkers and practitioners are starting to emerge who criticize both the sharia psak standards launched by iai and criticism of the gap between sharia standards and practices. in exploring information about the gap between the theory and practice of sharia psak, in addition to using informants from standard drafting parties, researchers also involve practitioners, as stated in the research methodology chapter. mr. b, a practitioner who served as a director of the samarinda city branch of mega syariah bank for the last 4 years, where previously he served as director of a conventional bank bca for almost 8 years as the first informant. responding to the phenomenon of the gap between the theory and practice of sharia psak, he explained: "when i was appointed as director of the islamic bank mega, i was asked by the director at that time about what the purpose of this institution was when i was appointed as the new director. is it profit-oriented, social, or what does it looks like? yes, i answer profit-oriented because if it's social, it's not a way to go." sharia, which is interpreted not only as profit-oriented but also falah oriented, which means aiming for prosperity in the world and happiness in the hereafter, does not seem to be in line with the meaning of sharia in his mindset. analyzing mr. b's presentation above, researchers can conclude that there is no substantial difference between the sharia and conventional systems in running islamic financial institutions. the most important thing, according to him, is how's the institution going concern with high profits. a "forced" sharia system is integrated into a more settled conventional system; it will not create change holistically. sharia is not only interpreted by simply avoiding usury or sharia, not only by carrying out profit sharing, but it is more fundamental than that. the difference in conceptual frameworks (frameworks) is the basis for the difference between the two. another practitioner, namely the manager of the mfis at one of the al-kautsar bmt in samarinda, the researcher tried to explore the practice of sharia in the institution. from the manager's presentation, according to his assessment, the sharia practices have been carried out in accordance with sharia principles. similarly, from the researcher's assessment that there are no problems with sharia practices in the bmt, but there are other things that he revealed regarding his difficulties in terms of preparing financial statements. the lack of expertise (skills) possessed by bmt management personnel regarding the preparation of financial statements has made the financial statement model that it compiled uninformative. when the researcher asked about the sharia psak standard, especially number 101, concerning the presentation of islamic financial statements, the manager immediately said that the preparation of his financial statements was not prepared in accordance with these guidelines. the reason revealed is the lack of skills to understand and implement the sharia psak no. 1. it turned out that this condition was not only experienced by bmt, who was chosen by the researcher as the international journal of emerging issues in islamic studies (ijeiis), vol. 2 (1), 48-57 analysis of islamic banking accounting barriers in samarinda city andi fika widuri, nandang ihwanudin, nunung nurhayati │ 55 issn 2807-2049(online)| 2807-2057 (print) informant, but based on his information as a practitioner who often coordinates with all bmt throughout samarinda city, he said that none of their financial statements were prepared like psak syariah 101. for them, the standard is not implemented because it does not suit their needs. in between the heat of the discussion, he then showed the model of the financial statements he compiled. it does not look exactly the same as the financial statement model required in psak 101. however, he modified psak 101 with some adjustments. he said: "in my opinion, the financial statement model in the sharia psak is still not totally sharia. it can be seen there, in the report of the source and use of the benevolence fund still mixing up halal and haram sources, it has been so distributed together to the community as a social fund. in addition, there is also injustice in the mechanism for loss sharing". not only stopping from explaining the non-sharia psak 101, but he also explained why the financial statements he compiled did not consist of nine components, namely balance sheets, income statements, cash flow statements, equity change statements, bound investment fund change reports, income, and profit sharing reconciliation reports, source, and use and zakat reports, source and use reports of funds and notes to financial statements, however, he only compiled the balance sheet, income statement, and balance sheet and profit and loss details in one of his financial statements. the reason presented is due to the factor of complexity and complexity if the mfis is required to follow it. on the other hand, institutions incorporated as cooperatives have no obligation to report to stakeholders like islamic commercial banks because of the interest in attracting investors. one interesting statement from him at the end of our interview: "in vain, we compile financial statements that are as complicated as the sharia psak. people in the cooperative service as parties who receive cooperative accountability do not understand financial statements. i compile financial statements as simple as this; they don't understand the meaning of the (quantitative) financial statements that i submit. the report they saw was just a qualitative description, while the final financial statements were just a formality". point 3 the recommendations chosen are not only from the side of practitioners and standard compilers but academics are also included. another lecturer with a background in development economics, in a light discussion, confirmed the assessment that islamic banking is not shariah. only the name is sharia, but the practice has not been able to escape the influence of sharia. the use of the lowest amount, which forces customers to pay off loan funds even in conditions of loss due to their accident, has made islamic banking schemes further away from the real islamic concept. regarding islamic banking accounting, one of his very interesting statements was conveyed, "in formulating sharia accounting, it should be sharia that enters accounting, not vice versa accounting that enters sharia". the instability of islamic accounting now occurs because of accounting entering sharia, so the concept of sharia is "forced" to follow conventional accounting, which has been stuck in the minds of the wider community. still, on academic informants, researchers are also hunting for information about the deviation of islamic banking practices and islamic accounting from holistic sharia concepts. some postgraduate students of the accounting department, faculty of economics and business, mulawarman university, were targeted by informants. one of them recounted his experience when international journal of emerging issues in islamic studies (ijeiis), vol. 2 (1), 48-57 analysis of islamic banking accounting barriers in samarinda city andi fika widuri, nandang ihwanudin, nunung nurhayati 56 │ issn 2807-2049(online)| 2807-2057 (print) dealing with islamic banks when making loans. nasabah was asked to prepare financial projections over the next few years. another student said that psak sharia 102-106 is not syar'i. as it turns out, until the interview was conducted, there had been several students who had criticized psak sharia starting from 101-106 in terms of its insolence. not stopping there, students who are currently writing a thesis are trying to continue critical efforts on sharia psak from a different side of the analysis. a remarkable contribution to making islamic banking and islamic accounting practices in accordance with islamic law. conclusion from the results of the empirical research above, two things can be seen, namely: first, it turns out that the assessment of islamic banking practices in samarinda city is still far from islamic law is correct. this is true because it has gone through empirical proof by observation to the lks and from the recognition of the perpetrator (islamic banking manager). second, the stereotype of society that considers that islamic accounting is not substantially different from conventional accounting is correct. it is evident from the results of research on criticism of sharia psak conducted by academics, both lecturers and students. third, from the results of the empirical research above, it turns out that the fundamental problem that causes the deviation of sharia practice from islamic law is due to the hr factor. their lack of understanding and unwillingness to understand sharia holistically does sharia practice considered as the result of duplication of conventional accounting. in the end, if conditions like this are ignored, then the glory of the people as expected in islam is difficult to achieve. limitations & further research this research is limited by the results of interviews with respondents who cannot describe the obstacles to islamic accounting that occurred in detail, only a description of the opinions of each expert. it is hoped that further research can expand and test further than this research. references alim, mohammad nizarul. 2011. “akuntansi syari.ah, esensi, konsep, epistimologi dan metodologi”. infestasi: jurnal bisnis dan akuntansi 7 (2): 154-161 apriyanti, hani werdi. 2017. “akuntansi syariah: sebuah tinjauan antara teori dan praktik” jurnal akuntansi indonesia 6 (2): 131-140. arifin, z. 2003. dasar-dasar manajemen bank syariah. jakarta: alfabet buana, ida bagus gede mawang mangun, and ni gusti putu wirawati. 2018. “pengaruh kualitas sistem informasi, kualitas informasi, dan perceived usefulness pada kepuasan pengguna sistem informasi akuntansi”. ejurnal akuntansi 22 (1): 683-713. chapra, m. umer, 1999. islam dan tantangan ekonomi. risalah gusti cahyono, aris tri. 2011. “meta teori standar akuntansi keuangan di indonesia menuju konvergensi sak di masa globalisasi”. jurnal eksis 7 (2): 1884-1897 international journal of emerging issues in islamic studies (ijeiis), vol. 2 (1), 48-57 analysis of islamic banking accounting barriers in samarinda city andi fika widuri, nandang ihwanudin, nunung nurhayati │ 57 issn 2807-2049(online)| 2807-2057 (print) harahap, s. s. 2001. kritik terhadap psak perbankan syariah iai dan aaoifi. media riset akuntansi, auditing dan informasi, 1(3), 87-105. ikhsan, arfan, sukma lesmana and atma hayat. 2015. teori akuntansi, bandung: citapustaka media. ilyas, rahmat. 2017 “konsep dasar sistem keuangan syariah” asy-syar’iyyah 2 (1): 121-142 muhammad, 2014. manajemen dana bank syariah, jakarta: raja grafindo persada nurhayati, sri and wasilah. 2019. akuntansi syariah di indonesia. jakarta: salemba empat. primasari, n. h. 2010. faktor-faktor yang menghambat perkembangan perbankan syariah. staf pengajar fakultas ekonomi, universitas muria kudus. siregar, budi gautama. 2015 “implementasi akuntansi dalam kehidupan menurut perspektif islam”. junal al-masharif 3 (1): 1-16. suwikno, dwi. 2010. pengantar akuntansi syariah. yogyakarta: pustaka pelajar. susilowati, lantip. 2017 “tanggung jawab, keadilan dan kebenaran akuntansi syariah” an-nisbah: jurnal ekonomi syariah 3 (2): 295-320. tabe, ridwan. 2013. “sistem informasi akuntansi (sia) dalam meningkatkan kepercayaan dan pelayanan perbankan syariah”. jurnal ilmiah alsyir’ah. triyuwono, iwan. 2013. “so, what is sharia accounting?”. imanensi: jurnal ekonomi, manajemen dan akuntansi islam 1 (1): 42-50. triyuwono, i. 2003. sinergi oposisi biner: formulasi tujuan dasar laporan keuangan akuntansi syari'ah. journal of islamic economics, 4(1), 79–90 available online: https://journals.researchsynergypress.com/index.php/ijeiis international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049(online)| 2807-2057 (print) volume 2 number 2 (2022): 11-20 corresponding author zahidhussain9341@gmail.com doi: 10.31098/ijeiis.v2i2.1001 research synergy foundation role of islamic microfinance in socio-economic development: a case study of prime minister interest-free loan programme of pakistan muhammad arif, raja sultan, zahid hussain department of business administration, shaheed benazir bhutto university, sba, pakistan abstract prime minister imran khan introduced an interest-free loan programme through a public-private collaboration as part of the kamyab jawan programme 2022. a huge number of low-income and susceptible households benefited immensely from this programme. this program's goal is to end poverty by giving low-income individuals interest-free loans to launch their own small businesses. primary data for this research was gathered from 184 beneficiaries of the lenders who receive d interest-free loans from the prime minister under the kamyab jawan programme in two districts of sindh. records of beneficiaries were taken from two chosen districts, and each component was chosen using a simple random sampling method. for this study, study participants of both genders were represented equally. a self-managed device was used to gather data directly from the recipients of the prime minister's interest-free loans. the findings show that the prime minister's interest-free loan program is significantly enhancing the socioeconomic, economic, social, and political wellness of the recipients. most survey participants reported significantly improved financial, personal, and sociopolitical wellness. enhanced social, financial, and political wellness was also found to be related to interest-free loans in one sample binominal assessment. the majority of participants expressed satisfaction with the interest-free loan programme offered by the kamyab jawan programme, believing that it had a significant impact on decreasing the level of security vulnerabilities and poverty following the covid-19 disease outbreak. the study's author suggested that these programs based on geography reach be increased in some way to attain as many poor and vulnerable communities as possible. keywords: interest-free loan, kamyab jawan programme, poverty alleviation, socioeconomic development, microfinance. this is an open access article under the cc–by-nc license. introduction a loan or microfinance is a formal system that aims to give money to underprivileged and vulnerable members of society so they can have reasonable access to rescue facilities for their wellbeing. an informal credit system can be described as a contractual arrangement between two parties that were made without using formal documents or rules and regulations, such as a legal law that allows for the exchange of money today for a guarantee of cash tomorrow on a specified date (abdul sattar., 2020). in pakistan, poverty has left its mark and has primarily impacted the weak and vulnerable members of society, particularly those residing in rural communities. the underlying cause of other problems, such as lack of food, food shortages, absence of availability of medical and educational amenities, malnourishment, a higher incidence of maternal and child mortality, and a lack of earnings opportunities, is economic inequality (hassan et al., 2014). all of these are regarded as having contributed elements to pakistan's rising poverty levels. the pakistani government is taking various steps to alleviate the underlying roots of the problem. in this context, the government of international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 11-20 role of islamic microfinance in socio-economic development: a case study of prime minister interest-free loan programme of pakistan muhammad arif, raja sultan, zahid hussain 12 │ issn 2807-2049(online)| 2807-2057 (print) pakistan launched the prime minister interest-free loan program under the kamyab jawan 2021 programme to handle the problem of rising poverty. throughout this programme, financial support without even any rate of interest was intended to be provided to the underprivileged and vulnerable local residents of the urban and primarily conservative population in order to begin or expand their current businesses in terms of improving their income-generating actions. the main beneficiaries of the pmifl programme would be 60% women, according to the program's primary goal. including its effective implementation through prospective alliance organizations, ppaf incorporated this programme across the country in cooperation with the pakistani government (ngos) and banks. this study was developed and carried out in districts of sindh in order to identify the effects of the pmifl programme on the socioeconomic and political lives of intended recipients who enrolled in the programme in 2021, as well as the program's efficacy in contributing to the decline in poverty levels. furthermore, to assist organizations in improving in order to maximize the pmifl program's potential for improving the social and economic wellness of residents of poor societies. aims of the research: • to research the procedures for obtaining the interest-free loans offered by the non-profit organizations in the 2 districts of sindh. • to determine how an interest-free loan will affect the socioeconomic and political well-being of the borrowers. • to find gaps in the loaners' application process for the interest-free loan programme. • to research the use of interest-free loans to start new businesses and improve those that already exist in the micro-enterprise sector. • to evaluate the loaners' ability to repay the amount of the loan within the allotted time frame. • to determine how satisfied the loan recipients are with receiving interest-free loans from nonprofit organizations this research work was carried out in the 2 districts to determine the degree of the pmilf project's influence on the socioeconomic and political circumstances of the poor and vulnerable. this first study, which was carried out in areas of sindh with the stated goals and title, will undoubtedly help establish new trends for the program's future expansion and more skillful execution for the financial institutions and development partners. the results of this study will also help policymakers create a new implementation plan of action to achieve the latest electronic methods in the more underserved and uncovered regions (alam et al., 2010). literature review microfinance/loaning the majority of global development agencies recognize that microfinance companies' core functions seem to be more practical and observable ways of helping people through the execution of microfinance initiatives for eliminating poverty and obtaining essential data about poor people, including their needs and interests (abdul sattar,2020). through the sustainable financial services of the world bank with both the poor venture (sbp), javed et al., 2021) defined and approximated international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 11-20 role of islamic microfinance in socio-economic development: a case study of prime minister interest-free loan programme of pakistan muhammad arif, raja sultan, zahid hussain 13 │ issn 2807-2049(online)| 2807-2057 (print) how microfinance programmes were operating in the middle of 1996. he noted that there were over 1,000 organizations providing microfinance from over 1,000 different nations, with a minimal level of 1,000 experienced employees. as of now, the term "microfinance organizations" refers to a type of organization that focuses primarily on lending money to people for their own small businesses while also providing certain technical, financial services to its customers, including suggestions on investments, investment plans, and insurance plans, as well as services for enhancing their potential. loan without interest allah has given humans the islamic spiritual faith, which has a comprehensive sense of morality and addresses each facet of daily life. islam's well-developed islamic economic system, which mainstreams the poor and disadvantaged, and deprived, points the way to the proper direction for everyone's financial wellness (mahmood et al., 2014). it is a popular misunderstanding that islamic economics and interest-free banking are synonymous and that islamic economics and interest-free banking are continuous intervals with interest-free financial structures that enable the sources of financial support to the public without the imposition of interest. eliminating interest is among the most contentious aspects of the islamic economy's proposed policy, and it is crucial to the formulation of the islamic economy's framework (salman et al., 2021). although creating an interest-free banking system is undoubtedly one of the main tenets of the islamic economic system, it must be emphasized that neither the structure nor, for that substance, islamic banking is adequately described by this philosophy (ahmed et al., 2021). a number of nations have started to turn to change their economic systems and structures to be more in line with the fundamental principles and circumstances of islam, and this reemergence of fundamental but universal islamic values has also become apparent on the institutional side in so many regions of the world. iran and pakistan have also taken significant steps in the right direction, whereas most islamic nations have also applied the islamic economic structure to different degrees (abdul sattar, 2021). interest-free lending initiatives in pakistan the pakistani government and pakistan alleviating poverty fund (ppaf) authorized a large amount of pkr 3.5 billion as a borrowing amount under the aegis of the prime minister youth program (pmyp) for funding micro-enterprise operations for such poor and vulnerable people in urban and remote locations via the framework of a prime minister interest-free loan since may 2022 in order to tackle the problems of poverty (riazuddin et al., 2015). this programme gives interest-free loans up to $50,000 for starting new businesses and expanding existing products to individuals with a poverty score sheet of approximately 40 rupees, so this interest-free loan balance would be repaid in full in interest-free installments. this program's overarching goal is to help low-income individuals and families become financially independent and move above extreme poverty (ppaf, 2018). peoples' economic situation in pakistan the citizens live in appalling conditions when compared to other muslim nations. (described as "extremely poor," "exceptionally poor," "poor," "susceptible," and "semi-poor") roughly 80% of international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 11-20 role of islamic microfinance in socio-economic development: a case study of prime minister interest-free loan programme of pakistan muhammad arif, raja sultan, zahid hussain 14 │ issn 2807-2049(online)| 2807-2057 (print) pakistan's population lives in poverty. just 600,000 pakistanis did receive microloans in 2005, as per usaid research results, even though there are over 36 million people in the country's significantly declining income levels. despite the massive increase from 60,000 in 1999, several more people are left out (economic survey 2005-06). numerous people that are interested and selfassured in interest-based sources of finance can take advantage of traditional microfinance to meet their financial needs, and while some people do not care about microfinance because it is forbidden by muslims as sharia, it is nevertheless permissible (hussain et al., 2021). in contrast to certain other household members who've had access to banking services but are not involved in using them and instead rely on some more expensive financial institutions for a pool of options, the bulk of citizens, particularly those who belong to middle-class families or minimal to medium income earners, do not have enough monetary capacity, even though they do not have bank balances with accounts and reduced lending too. these people or relatives are more susceptible to theft or loss, in addition to paying more now for basic payment and lending to financial institutions, so they occasionally work to build their credit reports in order to obtain financial stability (economic survey, 2005-06). sindh providers of interest-free loans in pakistan, there are a few more organizations dealing with islamic microfinance in addition to banks. the pakistan poverty alleviation fund (ppaf), akhuwat, rural support program (nrsp), rural community development society (rcds), meezan bank, bank islami, kashif foundation, fdo, and association for gender sensitivity & human empowering are among the major organizations that work on interest-free loans in sindh, as per abdul sattar (2020). islamic economics the concept of "islamic economics" could be generally described as an all-encompassing framework that exemplifies the economic and social complexities of all people. the islamic economic program's scope includes a wide scope of socioeconomic problems, including resource allocation, kinds of economic liberation, the framework of financial decisions, as well as the efficient functioning of the administration (jaffer et al., 2013). the main goals of the islamic economic system are to advance social justice, including all people, and to ensure an equal distribution of wealth through the layout of economic plans that reflect islamic values (hussain, 2021). free of interest/islamic banking although the concepts "interest-free financial institutions" and "islamic banking" are frequently used synonymously, numerous researchers and scholars have raised reservations that perhaps the former refers to the real method of financial services while the latter is something of a moral ideal. the majority of nations have turned to the islamic economic model, often out of considerable interest and also as a generalized financial career path. a recent influx of articles has addressed the significance of the structure and functioning of the islamic economy in a number of areas. while there were few manuscripts about the use of the islamic economic system as well as its specific facets till the mid or late 1970s, the situation changed drastically in the 1980s. it's been noted over the last 4–5 years that there's been a notable growth in the number of articles, journals, conferences, consciousness workshops, and other events that are entirely focused on islamic international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 11-20 role of islamic microfinance in socio-economic development: a case study of prime minister interest-free loan programme of pakistan muhammad arif, raja sultan, zahid hussain 15 │ issn 2807-2049(online)| 2807-2057 (print) economics. it is crucial to bring awareness to the restrictions that were imposed upon that evaluation in order to define the study's context (umair et al., 2013). first and foremost, thorough details regarding islamic banking, what'll be for nations who've never before implemented such a framework, and how will that operate if they really do? including its framework, this research helps to illuminate the islamic banking system in certain ways. furthermore, by adhering to the aforementioned constraints, a straightforward model has been created by only including a few islamic-style components that were essential to the assertion. this framework is used to highlight the fundamental but significant issues and concerns, though it only provides a partial portrayal of the islamic banking system. finally, this framework doesn't quite favor the islamic economic structure as a much more stable model or the conventional financial system as stable; even so, it is possible that in certain particular circumstances, islamic banking will be more demanding but also more appropriate than conventional banking (cheema et al., 2021). research method this study's research design combined quantitative and qualitative methods to assess the reliability of its research results. the researcher would have taken the microfinance institutions from not-for-profit companies operating in two districts of sindh. a descriptive survey was used in order to collect specific information regarding the issue. people who benefit from the interest-free loan programme and who took out loans from whatever organization in 2022 were the people that were targeted. each gender received an equal amount of representation. the participants were identified from the study's chosen clusters using a systematic random sampling method in accordance with the study's purpose. in this research, the population was split into 3 strata, with 183 respondents from each stratum being chosen for the study. the researchers developed and carefully used a structured interview as a way to gather data by conducting in-person interview sessions with participants. the researcher also carried out pilot testing to increase the effectiveness of the tool for data collection and, according to the results of the pilot study, made the appropriate adjustments to the data collection instrument. the statistical package of social sciences was used to review and understand the primary data after it's been collected. findings and discussion the loaners' marital status the majority of the loaners were married, which confirmed the findings of (dychtwald & gable, 1990). married people use loans from various organizations to manage their businesses or take care of their domestic duties. level of literacy of ifl loaners and tor’s these findings are consistent with prior studies by munir (2022), which found that a large percentage of microfinance borrowers really aren't aware of the provisions and circumstances of the lending or the "flat" interest rate. most of the borrowers were uneducated and were not well international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 11-20 role of islamic microfinance in socio-economic development: a case study of prime minister interest-free loan programme of pakistan muhammad arif, raja sultan, zahid hussain 16 │ issn 2807-2049(online)| 2807-2057 (print) aware of the provisions and requirements of the loans. people from microfinance banks informed people about their willingness to lend. women's issues with getting ifl the findings of the overall research by the authors (abdul sattar et al., 2021) showed that female borrowers encounter many challenges in securing loans, including harassment, gender bias, and physiological, emotional, and unequal financial treatment. fifty percent of the lenders were female, and they faced the same loan-securing challenges as their male counterparts. intentionally using the ifl amount these findings differ slightly from the earlier study by akram et al. (2020), which found that the primary objective of microfinance is mainly agricultural and the buying of land, tractors, threshers, and harvesters. the primary loan was indeed for the purchase of livestock. problems encountered during debt payment and overall satisfaction the majority of respondents—about 54%—said they had no trouble making loan payments. customers who receive microloans through the islamic financial system feel more comfortable repaying their debt (cheema et al., 2021). approximately 66% of participants repay their loans through banks, which is a simple and secure method for both the borrower and the lending company. the reality that the borrowers of loans from the islamic economic structure or prime minister interest-free loan have been found to be content with the borrower's terms and conditions and lending money procedure was a source of significant satisfaction. lenders gave the lending organizations witness statements, including the equal level memo, as an assurance so that they could have faith in the lender. approximately 70% of those surveyed asked relatives for advice before applying for a loan from every financing institution. and it is an indication of fulfillment that the borrower receives assistance from primarily family members in order to acquire a loan from such a financial institution. borrowing money to buy luxury items will become less common as more people borrow money to invest in their businesses; this benefits both the lending institution and the consumers. the majority of loan recipients saw a rise in their resources as a result of receiving loans, and it provides great fulfillment to know that the prime minister's interest-free loan is helping our community fight the persistent poverty problem. the interest-free loan program's economic findings indicate that it is playing a critical role in raising the living standards for those who are living in extreme poverty (akram et al., 2020). economic and social well-being and microfinance asif (2022) talked about how important microfinance is to the social and economic well-being of lenders. this research also revealed that the interest-free loan programme is a key initiative in the socioeconomic status improvement of both the poor and vulnerable individuals who benefited from interest-free loans for starting new enterprises or expanding already existing services. this research confirms that interest-free loans have been proven to be a helpful technique and economic stability for boosting business volume, with 67.3 percent of lenders who responded to the research indicating more social-economic consistency. according to cheema et al. (2021), the availability of microfinance has been shown to play a significant role in the reduction of financial pressure caused international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 11-20 role of islamic microfinance in socio-economic development: a case study of prime minister interest-free loan programme of pakistan muhammad arif, raja sultan, zahid hussain 17 │ issn 2807-2049(online)| 2807-2057 (print) by dealing with a relative participant's illness in the pakistani healthcare system. this study has demonstrated the usefulness of interest-free loans in lowering the financial difficulties associated with dealing with close relative illness. the interest-free loan programme helps borrowers grow their businesses while also enhancing the socioeconomic, academic, and general wellbeing facilities for their families. in this study, 80.7 percent of participants reported that their ultimately enabled and linked metrics had significantly improved. microfinance and female entrepreneurship in their studies, asif (2022) and lone et al. (2021) provided a clear explanation of the micro-finance program's contribution to the growing participation of women in income-generating operations. the findings of the study, which found that women play important roles in income-generating operations just like men do, were also accepted. in this research, women made up 50% of the participants who worked primarily in agriculture development businesses. they have been prospering both in their economic and social development. this research also revealed that interest-free loans are a prominent economic tool that enhances the economic potential for borrowers who pay no interest whatsoever and boosts investments for 70 percent of borrowers who are women. important for financial security. as an outcome of its research results, this study also agreed with cheema et al. (2022), who stated that ensuring educational achievement, overall health, and overall life fulfillment are essential for securing economic welfare as these are the factors that raise the degree of financial wellness. for a firm to be established, properly run, and sustainably, expertise and knowledge in financial education are crucial. the success of the interest-free loan programme this study has also taken into account the research results of abdul sattar (2020), who found that interest-free loans were a way of giving poor and vulnerable members of this community a chance to escape dire financial status (tariq et al., 2014). the study's conclusions encourage the use of interest-free loans as a good and honorable method of assisting people in starting their own income sources. the majority of poor people with such a business mindset are involved in the network of microfinance banks in order to benefit from the chance to launch their own entrepreneurial venture. due to a lack of a requirement to pay interest to the organizations, this study demonstrated that people are actually interested in interest-free loan programmes. however, it is true that there are more financial institutions worldwide. additionally, asif et al. (2021) have noted an increase in the number of microfinance banks. he also determined that individuals become more interested in micro-finance in order to improve their socioeconomic status standards, and the present s tudy supports his findings. however, because interest is a factor, there is indeed a minor change among both interest-free loan programmes and microfinance banks. this study demonstrates that due to the interest rate component, people are actually more interested in interest-free loan programmes than traditional loans. international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 11-20 role of islamic microfinance in socio-economic development: a case study of prime minister interest-free loan programme of pakistan muhammad arif, raja sultan, zahid hussain 18 │ issn 2807-2049(online)| 2807-2057 (print) microloans & interest-free financing according to asif (2021), payday loans and loans with interest could be harmful to people's actual well-being even though they increase the hardship of loan repayments associated with different types of money borrowed. the same conclusion was reached by this research, which also noted that sme owners preferred interest-free loan programmes to pay check or loans with interest. this survey's findings suggest that interest-free loans are a powerful tool for economic advancement, increasing the amount of business, which has helped 71.4 percent of the survey's loan respondents achieve greater socioeconomic status consistency. individuals' propensity for islamic microfinance according to asif (2021), the efficiency of islamic microfinance is also a perfect chance for venture capitalists or entrepreneurs to escape the traditional financial structure, as is reflected in this study. individuals in muslim nations apply for loans based on islamic teachings, laws, and regulatory requirements. in this situation, muslims are strongly tempted to forego traditional loans entirely in order to obtain an interest-free loan to launch and generate revenue for their businesses. the prime minister's contribution to social development organizations the interest-free loan programme is a fantastic intervention of the pakistani government that is being implemented at the local level as a result of social development organizations there. other organizations are also continuing to work in pakistan to use an islamic financial structured approach. this study's findings showed that over 15 community welfare organizations are operating interest-free loan programmes in sin with the principal goal of helping the town's poor residents. the research of jeffrey ashe, an analyst with a thorough understanding of microloans, was characterized by asif (2021). cash flow was a company that began having to work on lending for those who could not get loans from traditional banks in 1991. which, as time passed on, it started to become popular and took on the official form of social development agencies. the asif (2021) notion has still not been developed or applied internationally. international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 11-20 role of islamic microfinance in socio-economic development: a case study of prime minister interest-free loan programme of pakistan muhammad arif, raja sultan, zahid hussain 19 │ issn 2807-2049(online)| 2807-2057 (print) conclusion in this age of poverty alleviation initiatives, the prime minister interest-free loan scheme under the ehsaas programme has differentiated itself by raising the socioeconomic status norms of the underprivileged and vulnerable. the main aim of this initiative was to give people who are well below the poverty threshold financial support without even a relatively small bit of interest in accordance with islamic principles so they could start earning money. since its inception in 2021, this programme has evolved into the ehsaas programme and has achieved outstanding outcomes. in evaluating the success of the interest-free loan programme and also its effects on the social, economic lives of the recipients, the research "social economic wellness of interest-free loan recipients of ehsaas programme in sindh" was conducted in two districts of sindh. in order to determine the integrity of the findings, 184 beneficiaries—70 people from each of the two districts—were chosen using a methodological approach to social research. three primary relevant factors that described the recipients' socioeconomic, financial, and political well-being in regard to the interest-free loan programme were used to guide this study (akindola et al., 2009). this data analysis study's findings support the view that interest-free loans are an effective instrument and livelihood opportunity for expanding the amount of business because doing so has helped 71 percent of the survey's loan participants achieve greater social and political security. additionally, this programme can be made efficient by expanding both its geographical coverage and its financial aid allocation, allowing those who benefit from investing the maximum amount in their enterprises and earning a rather more gradual profit. recommendation following statistical observation and understanding, the following recommendations are made in a powerful effort to improve the efficiency and accessibility of the prime minister interestfree loan under the ehsaas programme for as many befitting members of the poor and vulnerable society as possible. it's been established that interest-free loans are essential for clients' social and political wellness, and this programme must expand its geographic range in a way to attain the greatest amount of underprivileged and defenseless citizens. in order for people who benefit from using the loan balance to the fullest extent possible for business establishment or growth, the portion of the interest-free loan programme should also be enhanced from the current estimate of 30000 pakistani rupees to 100,000. thirdly, non-profit organizations could perhaps enhance their operating procedures for providing loans to recipients so that recipients can avail themselves of the service of interest-free loans without experiencing unforeseen issues. fourth, prior to actually disbursing the loan balance, not-for-profit organizations could perhaps organize workshops on competence and interconnection advancement for their registration recipients so that they will be prepared with the fundamentals of effectively introducing a new or prevailing enterprise. fifthly, the clients' maximum repaying duration, which also begins as quickly as the loan balance is issued, has been determined to be a year. therefore, it really is actually recommended international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 11-20 role of islamic microfinance in socio-economic development: a case study of prime minister interest-free loan programme of pakistan muhammad arif, raja sultan, zahid hussain 20 │ issn 2807-2049(online)| 2807-2057 (print) that the debt repayment duration be changed from one year to at least 2 years and should begin at least 3 months after those who benefit receive the loan balance. references abdul sattar, m. (2020). socio economic wellbeing of interest free loan beneficiaries of ehsaas programme in south punjab (doctoral dissertation). javed, a., ahmed, v., & amal, b. k. (2021). the social safety nets and poverty alleviation in pakistan: an evaluation of livelihood enhancement and protection programme. britain international of humanities and social sciences (biohs) journal, 3(1), 21-36. salman, y. (2021). public management reforms in pakistan. public management review, 23(12), 1725-1735. hussain, s., aqeel, m., muhammad, h., khan, a. r., & asghar, m. m. (2021). pakistan tehreeke-insaf government policies for socioeconomic uplift of pakistanis: a study of public perception and satisfaction. bulletin of business and economics (bbe), 10(1), 84-98. cheema, a. r., anwar, a., & khan, f. a. (2020). rural development in contemporary pakistan: the case of success in sindh. in perspectives on contemporary pakistan (pp. 93-105). routledge. munir, f., ahmad, s., ullah, s., & wang, y. p. (2022). understanding housing inequalities in urban pakistan: an intersectionality perspective of ethnicity, income and education. journal of race, ethnicity and the city, 3(1), 1-22. arif, s. m. w. k., & bannian, b. (2022). evaluating economic rights of women in azad jammu & kashmir: challenges and opportunities. advances in state studies, 1(1), 1-8. lone, t., shakeel, m., bischler, j., & marzi, m. (2021). towards shock-responsive social protection: lessons from the covid-19 response in pakistan. jaffar, m.a., musa, r., 2014. determinants of attitude towards islamic financing among halalcertified micro and smes: a preliminary investigation. procedia-social behav. sci. 130, 135–144. tariq, m., idrees, a., abid, m., samin, t., 2014. rationale effect of poverty in pakistan. int. j. res. bus. mgt. 2, 1-12. umair, m., ullah, r., 2013. impact of gdp and inflation on unemployment rate: a study of pakistan economy in 2000-2010. int. rev. manag. bus. res. 2, 388-400 riazudin, r., 2015. pakistan microfinance review (pmr) 2014 launch event organized by the pakistan microfinance network. microfinance and financial inclusion in pakistan. islamabad. state bank of pakistan, pp. 6. mahmood, s., hussain, j., matlay, h.z., 2014. optimal microfinance loan size and poverty reduction amongst female entrepreneurs in pakistan. j. small bus. enterp. dev. 21, 231-249. alam, s., 2010. globalization, poverty and environmental degradation: sustainable development in pakistan. j. sustain. dev. 3, 103-114. hassan, a., 2014. the challenge in poverty alleviation: role of islamic microfinance and social capital. humanomics.30(1), 76-90. akindola, r.b., 2009. towards a definition of poverty: poor people's perspectives and implications for poverty reduction. j. dev. soc. 25, 121–150. copyright holder: this article is licensed under: © abdul, khalis, ifham (2023) corresponding author’s email: ahdiadhm@gmail.com international journal of emerging issues in islamic studies (ijeiis), vol. 3 no. 1 (2023) https://doi.org/10.31098/ijeiis.v3i1.1237 strengthening moderation of islamic education to overcome terrorism abdul hadi*, khalis kohari, ifham choli universitas islam as syafiiyah, indonesia received: december 23, 2022 revised: january 6, 2023 accepted: june 14, 2023 online: june 25, 2023 abstract this research aims to explain the moderation of islamic education in the component of curriculum objectives. the global covid-19 pandemic, which has made the world community damage their economic resources and life, has not reduced the series of attacks committed by terrorist groups in various parts of the world. on march 20, 2020, isis attacked seven countries; egypt, niger, nigeria, philippines, somalia, and yemen. the new paradigms of islamic educational moderate curriculum will prevent the fundamentalism and terrorism which are increasingly prevalent in some islamic educational institutions today. because the weapon of security forces in counter-terrorism only kills terrorists but could not change their minds and behavior typically. in some schools, as reported by islamic research and societies centre jakarta islamic state university (2020) about the religious attitude of students towards intern and extern minorities group, noted: that 1 in 3 students of university students was intolerant of religious practice. this research uses the qualitative method in a phenomenological variant to get the actual data from the informer's consciousness through observation and interviews with some structural employees and all religious teachers of alazhar islamic high school. the data analysis used miles and hiberman's approach, and its validation was technical triangulation. the researcher found the applied curriculum objectives at al-azhar islamic high school either in educational objectives or its learning process as follows: 1. mindset of integration 2. religious and smart attitude 3. acting in good relations with others. keywords interconnected, balanced, smart, religious introduction the global covid-19 pandemic, which has damaged the world community's economic resources and life, has not reduced the series of attacks committed by terrorist groups in various parts of the world. on march 20, 2020, isis attacked seven countries; egypt, niger, nigeria, philippines, somalia, and yemen. pakistan's embassy in kabul on 12, 2022, suffered a terrorist attack from hideouts in afghanistan, and a suicide bomb at istiklal street, known as "independence caddesi," the heart of istanbul city on 11, 2022 was hit by a huge explosion, wounded at least 53 people, and killed 6. the suicides identified syrian women linked to the isis group. those groups destroyed some islamic educational institutions as new kind phenomena in syria and iraq and rebuilt new ones according to their faces and ideology. so that new school design becomes a breeding ground for terrorism, fundamentalism, dogmatic, ego rigoristic, and verbalized learning systems. in indonesia referring to the setara institute report (2021) shows that the most common types of violations against freedom of religion and belief (kbb) in 2020 are acts of intolerance. in his records, there are 32 cases related to religious blasphemy, 17 cases of refusal to establish a place of worship, and 8 cases of prohibiting worship activities. furthermore, ppm uin jakarta (2018) states that half of school/madrasah teachers in indonesia have radical and intolerant views. their presence is up to 50.78 percent. the survey involves 2,237 teachers, and the sample used is 1,118 school teachers and 426 madrasah teachers. in addition, ppm also released the results of a 2017 survey on students' and students' religious attitudes towards internal and external religion, with a population of 1,522 students and 337 students in 34 research paper https://creativecommons.org/licenses/by-nc/4.0/ https://crossmark.crossref.org/dialog/?doi=https://doi.org/10.31098/ijeiis.v3i1.1239&domain=pdf https://orcid.org/0009-0004-1493-2535 int. j. emerg. issues islam. stud. 13 provinces. according to this survey, 51.1 respondents have intolerance towards minority islamic sects, such as shia and ahmadiyya, and 34.4 respondents have intolerance towards other religious groups. the indonesian government, in response to the phenomenon of radicalism and terrorism today, campaigns for mental revolution and development, which is outlined in presidential regulation no. 18, 2020, in the 2020-2024 rpjmn, and appoints the ministry of religion and several state institutions which are related, to be the leading mainstream sector of the matter. based on research conducted by keita djakaridja (2015) that the internalization of the values of religious moderation in islamic education curriculum materials, such as tolerance, harmony, human brotherhood, and others, is no less important than the material on matters of faith and worship. therefore, reviewing the curriculum of islamic education is very urgent so the mission of islamic education is in line with the primary mission of the prophet muhammad saw for the perfection of human morality. literature review the islamic education that should be at the front line of the nation's character building is being questioned. some alumni of the institutions were affiliated with international terrorist networks such as isis in iraq and jad in egypt and inclined easily to takfiri (pagan) mindsets in groups with different religious points of view. moreover, dishonesty is looking at the truth as if it only belongs to a particular individual or group linked to it. definition of moderation the word moderation etymologically is taken from the arabic "الوسط" which has various meanings: the name of a place between its two ends, for example; i hold it in the middle of this rope, and i break it in the middle of the arrow, and i sit in the middle of this house. another example i s a necklace worn by a woman. the middle part is the most beautiful position because in its middle looked hanging jewelry. for a jockey, when riding the horse, the middle seat of the back horse is the best. (mohammad bin mukrim, tt, 426). the moderation's meaning as an adjective is the best and the noblest, for example, the best shepherd field in its middle part. the term washatiyah also means fair play. in arabic dictionary mentions أعدله شيء كل من محركة that justice is the driving force for everything. (ismail bin hamad al jauhari, 1990:304) moreover, sometimes also meant the highest, as narrated in the words of the prophet: "if you ask to gain heaven, then ask for firdaus heaven, because it is the highest heaven "(hr: bukhari). according to mahmud abbas al-aqqad, moderation is the most commendable characteristic, and it can be used as a measure of logical clarity level and psychological health of personality. the critical indicator of moderate people can be measured on the beneficial rate of their actions, and they will not be prevented from reaching the highest and most perfect level if asked to do so (abbas aqqad, 2005: 207). in many literatures, the term moderate contains the following meanings: superior, fair, and balanced (qodi abd. rasyid, 2010: 89). moderation in islamic education means there is moderation in patterns of thinking, behaving, and acting as appointed in the objectives of the curriculum so that it becomes a school culture and learning culture. religious moderation values based on the bogor summit decision on moderation (m. zainal anwar. et al., 2020), which took place on 1-3, may 2018, attended by grand sheikh al-azhar egypt ahmad tayyib and more than 100 scholars from around the world. they agreed that there were seven values of religious moderation, then refined by the indonesian ministry of religion into nine values, namely: 1. balance (tawazun) tawazun is derived from the word tawazana, yatawazanu tawazun, which means “balance”. it frequently means giving something to its rights without any additions or subtractions. (lajnah pentashihan musaf al-quran, 2017:32). balance is the nature of the world. allah created this nature and its contents in balance. the balance in the food chain, solar system, rain, and others, if the balance of nature is not maintained, will undoubtedly bring disasters. 2. tawassuth (middle-way) int. j. emerg. issues islam. stud. 14 tawassuth means taking a central place between its marginal position, and the moderate attitude is an attitude that is not too right (fundamental) and too left (liberal). becoming moderate in belief is not too fundamental and liberal, so it will be safe from deviant and misguided interpretations and behavior in practicing islamic values. middle-way attitudes can cooperate with any level of society, lead to harmony and prosperity in life, and stay away from all forms of extremist approaches (hamdi abdul karim, 2019). 3. tasamuh(tolerance) tasamuh is etymologically derived from the arabic word, which means tolerance. in arabic, it derived the word from its original samah, samahah, and musamaha, synonymous with generosity, forgiveness, ease, and peace. tasamuh means to tolerate or accept things lightly and easily to accept the differences with pleasure. (irwan masduki, 2011:36). 4. i'tidal (straight and firm) the word i'tidal can be translated straight and firm, taken from its original word اعتدل , which means putting something in its place or performing the rights and obligations under its proportions, not added or subtracted. the word i'tidal is an implementation of the commendable nature of justice of god's command to every human being. an example of i'tidal is the type of cow that allah instructed israel's children not to be an old cow or a young cow but a cow of the best kind and color. 5. as-shura (consultation) the word الشورى can mean to drill, offer yourself, or ask for opinions or advice, and generally, it is interpreted as asking for something. meanwhile, ragib al-ashfahani states: expressing an opinion by returning part of it to another part, namely weighing one opinion with another to get an agreed opinion, then ash-shura can mean a consulted affair. (al-alusi, 1415 :41). 6. al-qudwah (exemplary) maw rid dictionary, compiled by al-baalbaki, defines the word al-qudwah as the setting an example, presenting a model, and a good role that could be exemplified in life. in this rapid information era with the advances in science and technology, the presence of the sincerely ulama and intellectuals seriously very needed to provide real examples in the practice of life. (asma' bint rasyid, tt: 7). 7. al-launfu (non violence) violence in arabic is known as the term al-unfu, which has several synonyms such as; atthatarruf, al-ghuluww, and al-irhab. the antonym of the term above is ar-rifqu which means gentle and affectionate. abdullah and najjar defined al-unfu as using violence to impose his will and opinion (taking the law into his own hands). (lajanah pentashihan mushaf al-qur'an ministry of religion, 2014:97). we often read and listen to the following two hadiths of the prophet. however, they are seldom recited and contemplated, so humans often commit tyranny and violence against others. the prophet said: " المعاملة الدين " meaning: religion is muamalah, and the second hadith ( لسانه الناس لم المسلم ). the two hadiths warn on how difficult it is to maintain true association and friendship between humans, so revelations must be sent down to instruct them that religion is a matter of muamalah. meanwhile, in a good way, every muslim to adhere to his religious identity must save others from his tongue and hands. (zaki najib mahmud, 1993:300). 8. almuwatanah (nationalism) sahifah medina, known as the madinah charter, became a milestone in the birth of other charters related to human rights and responsibilities as residents. the main message in this charter is to officially confirm two things: 1) the birth of an islamic state. 2) the fusion of all residents of different ethnicities, cultures, and religions into ummah wahida (one nation). the following are excerpts of the main contents of the medina charter: int. j. emerg. issues islam. stud. 15 bismillahirrahmanirrahim: the message of muhammad the prophet, who was umi (unable to read and write) to all muslims and believers from the quraish and yathrib groups and all their followers who lived and fought with them. they are a nation, not individuals. furthermore, the message to all the jews of bani auf and their followers, they are part of the muslims. all groups of believers and groups of jews and their followers are with their respective religions, except those who do wrong or sin. the muslim and jewish groups are obliged to spend their wealth for the state and cooperate against those who want to destroy the integrity of all citizens bound by this charter. they must also advise each other and do good deeds without sin. (ibn katsir, 1976:2321). 9. al-i'tiraf bil uruf (friendly culture) culture in islam is the embodiment of reason, taste, and intention/work produced by humans based on the values of islamic teachings. allah has given humans the ability to develop a life and get it beneficial for their life. culture is a human product from the creation of flavors and works, so each region and even country made its very diverse cultural products. (religious ministry, 2020: 64). in qs, al-nahl (16): 123 allah says: then we revealed to you (muhammad), "follow the straight religion of abraham, and he is not a polytheist." in this verse, muslims are ordered to preserve the culture of prophet ibrahim because it does not seem to contravene islamic teachings, and he is not a person who disobeys allah. being friendly to the culture and accepting that it does not contradict islamic teachings does not violate the instructions of the qur'an. these nine islamic teaching values are suitable parameters for identifying moderate or extreme individual characters. and these parameters are very elastic and may differ from one region to another because the meaning of moderation is quite dynamic and develops in line with the changing times and places. islamic educational curriculum religious education institutions, either islamic boarding schools or madrasas, from their first appearance to carry out the islamic mission as rahmatan lil alamin and the apostolic mission of the prophet muhammad, for the perfection of human morals/makarimal akhlak (ilyas ismail, 2013). these two islamic doctrines produced three foundations of islamic teachings, consisting of faith, worship, and muamalah, and put the last as a measure of the actions of each mukallaf whether it is in the right part or not in dealing with the creator and human beings. religious education in all religions prioritizes building characters to maintain identity, culture, and religious teachings. moreover, forming a noble character is the primary goal of islamic education. the nation character building to civilized and pious youth in education goals of indonesia shows the essential role of islamic education to create it is a fact. (a.rahman shaleh,2005). ذهب أخالقهم ذهبت هم فإن.. مابقي األخالق األمم إنما the progress of the ummah depends on its persistence in moral values maintenance, and if those values are abandoned, wait.. for their destruction. jack seymour, in his book "mapping christian education: approaches to congregational learning," divides two models of religious education: (1) religious education "in the wall." according to him, this model only focuses on one religious teaching and has no connection with other religions. religion is used for absolute truth for individuals without paying attention to other religions. (2) religious education "at the wall" is an educational model that is not only focused on the religion he adheres to but it also has access to other religions and uses general terms in front of the public or followers of other religions. this phase is a transformation of belief by studying and appreciating the beliefs of others and having a dialogue with them. (jack seymour, 1997:51). tabita k. kristiana (tabita k. cristiana, 2009:173-191). complementing the model introduced by seymour with religious education "beyond the wall" means applied religious education that helps students to live together and collaborate despite different beliefs or cultural backgrounds to create peace, justice, and harmony among human beings. int. j. emerg. issues islam. stud. 16 recently, the globalization of curricula which is based on global interests focusing on universal human values has risen in some parts of the world for sustainable development and peaceful societies (marope, 2019). this kind of curriculum design can be found in every modern curriculum on modern and moderate principles base. educational experts mostly believe that curricula such as modern and moderate designs can prevent the rising of fundamentalism and extremism in the school environment (ardiansyah,a., et all.,2022). the islamic educational curriculum, according to khomis syauq (1995:22), is a series of facts, criteria, values, knowledge, skills, and experiences provided by islamic education institutions to students to make them perfect human beings. so that they can become caliphs on the earth by contributing positively and effectively to the prosperity and quality of life in a divine way. the islamic curriculum, which is based on the principles of islamic teachings "rahmatan lil alamien," is one of the global curriculum models. it is an alternative model for resolving current world conflicts as warding off extreme fanatics, hatred between groups and other groups, and so on (khomis, 2018:197). meanwhile, hamdi abdul explains that the main idea of the middle islamic education curriculum is a structured curriculum that is moderate in its view, comprehensive, and integrated, as shown in the mission of islamic teaching to whole muslims around the world to get convertible life in here and after (2019:3) the curriculum's existence is the heart of education, and its success and fault depend on its model and purpose. the curriculum is directed, and the design and objectives of the curriculum determine the outcomes of the student's model. if it does not adhere to moderate principles in the curriculum, it will undoubtedly give fertile birth to extremism and terrorism. terrorism in the indonesian dictionary, terrorism comes from the word terror, which means the attempt to create fear, horror, and cruelty conducted by someone or a particular group (kbb, 2008). in the arabic language, the word terrorism translates with irhabi, derived from the word arhabayurahibu irhaban, to make fright and horror. meanwhile, terrorists are traits of people or groups who choose violent and frightening methods to achieve their own desired goals. the word irhab/terror in the qur'an reference has various meanings, sometimes it means piety, as stated in al baqarah: 40, an-nahl:11, an biya': 90. sometimes it means fear and horror, qs, al-a'raf: 116. and sometimes it means good prevention and anticipation on a military scale. sometimes it means fear and horror, qs, al-a'raf: 116. sometimes, it means good prevention and anticipation on a military scale. so, the word terrorism can be interpreted as fear, horror, violence, etc. methodology this research uses the qualitative method in the phenomenological variant. as a philosophy and method of thinking introduced by edmond husserl (1920), phenomenology is not just a method of knowing something. however, it is intelligent management to interpret and make meaning used to understand human life at its consciousness and perspective level. data was collected through interviews, observations, and documentation using concepts and practice moderation. at the same time, the samples used were structural employees and all religious teachers in the institution, applying interviews with head master of al azhar high school 04 & 05, and deputy head of curriculum division, and the number of islamic teachers. data analysis used the miles and haberman approach, beginning with data collection activity, reduction, and validation. the data validation appraisal used technical triangulation to affirm the conformity and connection between various data which was collected as proof of its validity. finding and discussion according to the information obtained from the official website of al-azhar islamic high school 08, it is stated: "this school is an educational institution with the vision: strong believe, noble character and acceleration in high achievement." the school's motto is religious, smart, confident, and visionary. in implementing this mission and motto, al-azhar high school has three areas of activities: da'wah, social, and education. al-azhar itself has the spirit to accommodate the educational needs of children from parents who are economically well enough. the curriculum at smaia referred to 100% national education curricula combined with a local curriculum known as "aquba," it contains three compulsory subjects: religion, qur'an hadith, and arabic. because of the int. j. emerg. issues islam. stud. 17 addition of aquba's material, the study duration at al-azhar is relatively long compared to other high schools in general. based on the deputy chief of the curriculum division, it is noted that the curriculum explains that all programs and activities at the school integrate all subjects with islamic values. in addition, all students must undertake exceptional learning in the field of religion, for example, starting with reading the pledge, reciting al-qur'an and its translation, and reading the hadith at the beginning of learning activities. integration of science, technology, and islamic subjects classifying all subjects based on the essential competencies of each lesson, then presentence the verses of the qur'an or hadith correlated with each lesson. the other simple word presents aspects of islamic material learning and science and technology. here are some extracurricular activities which could find at those schools below: reading the pledge together tadarrus al-qur'an, and prayer-dhoha praying dhohur in a congregation being an imam and a preacher for friday prayers strengthening the qur'an tahfeez and tahsin. computer -takei wando, art dan languages in addition to the above routine activities, there are other incidental activities of intellectual, social, and feeling loyalties to religion and nation, including: commemoration of islamic holidays (phbi) commemoration of national holidays (phbn)-provide compensation to orphans at least every two months from the results of infaq collected by students exercise to carry out qurban starting from financing buying animals, slaughtering, and distributing to people in need quick school training and education is held annually at the al-azhar education and training center cikembon actively participates in the al-azhar science olympiad (osa), and the al-azhar creation show (uka) and al-azhar festival art sport science competition (avassco) in determining the ideal model of moderate islamic education in educational institutions, as anticipation towards terrorism rising in the school environment, based on the findings data at alazhar islamic high school 04 & 08 bekasi city obtained through interview data and documentation, as well as observations, and after making identification, those data were mapped into three categories, namely; 1. moderate mindset 2. moderate attitude. 3. moderate action. those categories as the extracurricular activities to build the student’s character of moderation, as shown below: leaning categories al-azhar islamic high school 04 al-azhar islamic high school 08 moderate mindset integration texts and contexts integration texts and contexts moderate attitude recite do’a al azhar pledge at the beginning of learning. leadership. music religious, smart, confident, visioner, leadership, democratic, love to religion and state moderate action oration drill, leader of prayer, hadrah, reciting, and momirizing alqur; an, thinking of universe, fund rising, camp tahfidz & tilawah, olympiad of sains, drum band, marawis, martial art, education and learning center mora cembong applied curriculum objectives at al-azhar islamic high school either in educational objectives or its learning process: 1. moderate mindset (binding the text and context) the learning process in high school al-azhar 08 uses a moderate mindset in understanding the qur'an and hadits. the teacher dealing with the islamic references should see first the existing text, which is the primary method in dealing with this holy book. secondly, he should see further int. j. emerg. issues islam. stud. 18 through the context in the form of logic, empirical facts, and existence of social conditions. the text's approach used while it qathii/form and meaning of the text are clear and easily understood. it should understand only what the texts say textually, and usually related to the basis of faith and worship. when the texts are dhanni/vague in their meaning, they should use the contextual perspective, usually in muamalah/human affairs and worldly matters. according to masdar hilmy, there are several reasons on the reason why it is necessary to understand islamic teachings based on context: (1) people who lived during the prophet's time were not empty from the cultural order at the time the text was revealed, even some cultures at that time were recognized by the text, so it was found some parts of the text have arabic characteristics. (2) sometimes, the textual understanding does not represent islam's primary mission, rahmatan lilalamin. (3) the contextual understanding of islamic holy texts signals that all people, whenever and wherever, are always considered positive-optimistic views by islam. such unique beneficial behavior is adopted from the existing social order (masdar hilmy, 2019: 404). mono-religious learning tends to raise some doctrines and stupidity, thus providing an easy way for mental disorders and extreme and violent attitudes. the dialogical tradition in learning and critical thinking is an essential tool in creating students with a moderate understanding. 2. moderate attitude (religious and smart) to socialize islamic characters that are religious and smart, the school makes a daily tradition for all students to line up to read the iqrar and perform prayers before the learning class begins. the texts of the pledge and the prayers are read as follows: in the name of god, the most gracious, the most merciful, i witness that there is no god but allah, and i witness that muhammad is the messenger of god, i am satisfied with allah as my lord, and with islam as my religion, and with muhammad as a prophet and messenger, and with the qur’an as a leader and judge, lord, increase me in knowledge and grant me understanding. several school activities as a co-curricular category aim to increase the competency of sciences parallel with islamic knowledge, as well as training to develop a sense of love for the environment and social conditions, as reflected in the following activities: -tafakkur nature by visiting certain places -camp tahfidz for strength qur’anic memorization -works shop and seminars, on nation and islamic topics 3. moderate action (khusnul muamalah/ good human relation) religious performance with others is built on the principle of a good association with others, either when dealing with the same belief or dealing with different beliefs. the principle of husnul muamalah comes from the qs, al-mumtahanah (8): 8, which reads: allah does not forbid you to do good and to do justice to those who do not fight you in religious matters and do not expel you from your hometown. verily, allah loves those who act justly. moderate action is shown in the keeping of husnul muamalah/good human relation with humankind at all, regardless of social background, faith, or ethnic differences, as long as they do not fight and threaten the existence of us as believer citizens. al azhar islamic high school, one of the leading and top schools in bekasi city, always maintains a close and good relationship with other schools, especially masyrudini christian high school and bpk penabur christian high school, which are located next to the schools. a good relationship is proven by exchanging experiences and implementing joint programs with christian schools, such as sports activities, arts, and others. int. j. emerg. issues islam. stud. 19 conclusions moderation of the islamic education model has three components in its curriculum objective, namely: 1. the mindset of students in understanding the islamic reference should use the text and contextual approach, 2. the student's attitudes or characters are thoughtful and religious proportionally and sustainably. 3. the students' actions and expressions show a good correlation and collaboration with the whole human being regardless of beliefs, ethics, cultural differences, and so on. hence, it is the resume that the straighten moderate islamic education to overcome terrorism and radicalism when the objective of its curriculum elaborates three essential competencies, consisting of the mindset of integration, religious and intelligent attitude, and showing good human relation to others, regardless of the differences of culture, faith, etc. limitations & further research straightening moderation values in high school curriculum has been the most attractive issue recently, ironically, due to the limitations of the condition and circumstances of the author, this research is limited to the objective component of the islamic education curriculum, and the object is limited to alazhar islamic high school 04 and 08 islamic in bekasi city west java, so it needs further research regarding this topic area and other components in the islamic education curriculum, such in material, method, evaluation, and other aspects, to cover more extensive and more protracted object research to fulfill the gap in this research. references al-alusi, rohul ma’ani fi tafsyiri al-qur’anul al karim wa sabul matsani (bairut: darul ihya turast al-arabi, 1415)41. abdul karim hamdi, implementasi moderasi pendidikan islam (lampung: journal riayah, vol.4 no.01, iain metro, 2019) abd.rosyid qodi, al manhaj islami lil wasathiyyah wal i’tidal(cairo: darus salam, 2010). adduda musa aly, mauqiful alislam minal unfi wa attatarruf (cairo: darul bidayah) al-jauhari ismail bin hamad, al -shihah (bairut: darul alam lil malayin, vol.4, 1990). anwar m. zainal. dkk, membangun krakter moderat (ditjen pendidikan islam,kemenag,2020) aqqad abbas mahmud, haqoiqul islam wa abathilu khosumihi (mesir, nahdatu misr, 2005). alecso, al-mu’jam arabi al-asasi (cairo: larus, 1999). assir kholid khomis, asasiyah al manahij attaklimiyah, (palestine: aqsa univ press, 2018) cristiana tabita k. , “cristian education for peacebuilding in the pluralistic indonesian context,” in religion, civil society and conflict in indonesia (zurich: lit verlag gmbh & co. kg wien, 2009). baklabaki, al maurid dictionary (libanun: al malayin lil ilmy, 2000) depag, pengembangan kepribadian pendidikan agama islam pada perguruan tinggi umum, (jakarta: depag, 2009). hilmy masdar, cetak biru moderasi beragama, urgensi panduan aplikatif moderasi beragama dari indonesia untuk dunia, (yogyakarta: lks, 2019). ibnu katsir, al-sirah annabawiyyah minal bidayah waanihayah, tahqiq mustafa abdul wahid (bairut: darul makrifah, volume, 1976). islamil ilyas, true islam:moral intelektual spritual,(jakarta: mitra wacana media, 2013). karim hamdi abdul , implementasi moderasi pendidikan islam rahmatan lil alamin, journal riayah,vol.4 no. 10 januarijuni, iain metro, 2019. mahmud zaki najib, ru’yah islamiyah (kairo: darul syuroq, 1993). masduki irwan, berislam secara toleran: teologi kerukunan umat beragama(bandung: pt mizan pustaka, 2011) 36 mukrim mohammad , lisanul arab (bairut: darus sofa, vol.7….) lajnah pentashihan mushaf al-qura’n, moderasi islam,tafsir alquran tematik (jakarta: kementrian agama ri, 2017). seymour jack. (ed.), mapping christian education: approaches to congregational learning, (nashville: abingdon press, 1997). syouq mahmud ahmad , tatwir manahij at dirasiyah, (cairo: darul alam lilkitab, 1995) int. j. emerg. issues islam. stud. 20 "laporan setara institute tahun 2021: isu pelanggaran kbb ...." https://felikshatamid.blogspot.com/2022/03/setara-institutemerilis-laporan.html. "roundtable discussion (rtd) on islam, radicalism ...." 25 mar. 2021, https://iais.org.my/eventssp-1744003054/past-events/item/1310-roundtable-discussion-rtd-on-islam-radicalismextremism-in-the-age-of-pandemic. "survei uin jakarta: intoleransi tumbuh di banyak sekolah ...." https://tirto.id/survei-uin-jakartaintoleransi-tumbuh-di-banyak-sekolah-dan-kampus-czql. p.m. marope, published 12,9, 2019 https://link.springer.com/article/10.1007/s11125-01909453-1 ardiansyah, a., erihadiana, strengthening religious moderation as hidden curriculum in islamic religious university in indonesia, nashruna: jounal pendidikan islam, 5, (1),109122. https://doi.org/10.31538/nzh.v5i1.1965 introduction literature review methodology finding and discussion conclusions limitations & further research references microsoft word ijeiis 712 40-46 fullpaper (revision) optimization tabaru' funds in sharia insurance by digital donation-based crowdfunding.edited by le.docx available online: https://journals.researchsynergypress.com/index.php/ijeiis international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) volume 1 number 2 (2021): 40-46 corresponding author diamantinais@uinjkt.ac.id doi: https://doi.org/10.31098/ijeiis.v1i2.712 research synergy foundation optimizing tabarru' funds in sharia insurance by digital donation-based crowdfunding diamantin rohadatul aisy uin syarif hidayatullah jakarta, indoensia abstract this research aims to develop the management of sharia insurance combined with donation-based crowdfunding management to apply in optimizing tabarru’ funds. this research was conducted using qualitative descriptive methods to explore the qualitative data in several phenomenon of sharia insurance and crowdfunding stated in several literature study, and generate a description of the relationship between these phenomena. the results of this study explain that crowdfunding management can be applied in the management of tabarru' funds in sharia insurance, including the following (1) prospective donors and prospective respondents are both can be registered as insurance participants; (2) donations paid by donors as insurance installment are collected in tabarru’ funds; (3) every donors and respondents have the same rights over the donation funds; (4) sharia insurance management applies the principle of crowdfunding transparency through the public financial statements of donation funds or tabarru’ funds, and the report of donor respondent’s progress. keywords: tabarru’ funds, digital, donation-based, crowdfunding this is an open access article under the cc-by-nc license. introduction the coronavirus disease 2019 or covid-19 pandemic has spread in indonesia since march 2020, cause the negative economic growth rates. based on data from the indonesian central statistic institution, economic growth of indonesia in 2020 decreased 2.07% compared to 2019. this was caused by slowing trade activities in various economic sectors after all restrictions on various community activities in order to reduce the spread of covid-19 in indonesia, both in the psbb scheme in 2020., and the ppkm scheme in 2021. although, in the last quarter of 2020, government consumption improved by 1.94% following the realization of government stimulus, in the form of cash social assistance, goods and services spending, to transfer ke daerah dan dana desa (tkdd) funds. the government's stimulus during activity restrictions has made the community able to meet their needs by adapting to using technology in their activities, such as teaching and learning activities, office activities, to trading activities, and household consumption, which are also improved by technological development innovations. economic actors respond it by providing various alternative services online, such as offering product purchase services through websites or applications or using the cashless method in payment, in order to fulfil the market needs in the midst of limited physical activity. in line with these conditions, the apjii survey in 2020 stated that there was an increase number in internet user penetration by 8.9% from 2018 to 73.7% of the total indonesian population in 2019-2020. among the majority of internet users, 90% of them are traders through the electronic system or often called as ecommerce. the navigating indonesia's e-commerce report released by sirclo (2020) confirms this with data on the development of e-commerce in indonesia which grew up to 91% in the covid-19 pandemic era, with the most e-commerce activities through online marketplaces, followed by a shift in preferences. payment methods by online marketplace users, where there has been an increase in the use of digital wallets as a payment method by up to 11%. new users of the online marketplace since the pandemic took place have reached 12 million users. this phenomenon is called by inventure indonesia and alvara research center (2021) as digital impact. in addition to the digital impact, the covid-19 pandemic also has a consumption impact, where the increase in e-commerce transactions is more for food and beverage international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 40-46 optimizing tabarru' funds in sharia insurance by digital donation-based crowdfunding diamantin rohadatul aisy issn 2807-2049 (online) | 2807-2057 (print) 41 products, considering that people prioritize consumption on basic needs and health products in the midst of a declining economic condition. on the other hand, the covid-19 pandemic has also increased the number of e-commerce transactions in an era which is positively correlated with increasing non-cash payment patterns, thus indirectly impacting the development of digital-based financial services in general or often referred to as financial technology (fintech). the term fintech originated from services in the financial institution sector that use technological innovations, such as mobile banking and internet banking, wherein the era of the covid-19 pandemic, 43.6% of internet users admitted to using it more often than before the pandemic. however, the current development of fintech is dominated by various non-financial institutional platforms that also provide various financial service products, such as financing services, investment, digital payment systems, and crowdfunding products, which are also increasingly used by society. several digital platforms providing crowdfunding services have recorded a fourfold increase in traffic and donations during the covid-19 pandemic since march 2020 (evandio, 2020). crowdfunding donations through this digital platform are used by the society to distribute direct cash or other assistance to society affected by covid-19, as well as special assistance in the form of educational scholarships for affected families or business capital for those who have been laid off during the pandemic. the increase in public digital donations in the midst of the covid-19 pandemic is said to be due to several factors, including increased social solidarity, supported by digital innovations that remove boundaries in social life (sidiq, jalil, & w, 2021). it seems like an opportunity that management of donation-based crowdfunding can be applied to the sharia insurance industry to develop tabarru’ funds' management. it becomes important because as is known, there is a slight number of sharia insurance participants in indonesia, indicated by the penetration rate of sharia insurance which only reached 0.112% in december 2020. literature review sharia insurance sharia insurance is defined in the fatwa of the indonesian ulama council (mui) as an effort to protect and help each other among a number of people/parties through investment in the form of assets and/or tabarru' funds that provide a pattern of returns to face certain risks through contracts that are in accordance with sharia. sharia insurance does not use the principle of risk transfer, where the insured must pay an installment, but rather uses the principle of risk-sharing, where the participants bear each other's risk (soemitra, 2009). in contrast to conventional insurance, sharia insurance applies the ownership of mutual funds or collective funds of all sharia insurance participants as a form of help (ta'awwun) between participants with tabarru' (grant) contracts. this means, if there is a participant who experiences a disaster, other participants will help (provide compensation) through the tabarru' fund (manulife indonesia, n.d.). in addition, the pool of grants can also be managed by companies with tijarah or mudharabah contracts, where the policyholder acts as the shahibul maal (owner of the funds) and the sharia insurance company acts as the mudharib (manager). for the management of the pool of grants, islamic insurance companies are entitled to profit sharing or ujrah (fees). in addition to companies, sharia insurance participants are also entitled to share the results of the management of the pool of grants, along with underwriting surplus, which is also the right of sharia insurance participants. in general, the fund management scheme for sharia insurance participants can be seen in figure 1 below. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 40-46 optimizing tabarru' funds in sharia insurance by digital donation-based crowdfunding diamantin rohadatul aisy issn 2807-2049 (online) | 2807-2057 (print) 42 figure 1. flowchart of sharia general insurance funds management (mulaffar, 2007). crowdfunding crowdfunding or crowdfunding services are often referred to as an alternative funding model outside the banking service system (kocer, 2015). the definition of crowdfunding is described by the financial services authority as a funding scheme for projects or business units that involve the wider society. ordanini, et al (2011) added that crowdfunding is often done in cyberspace through the internet in order to collect some funds from a group of people who aim to invest or support an organization that has been initiated previously and is often done in cyberspace via the internet. lawton and marom (2013) distinguish crowdfunding into three types, namely donation-based, loanbased, and equity-based. donation-based crowdfunding is usually used for non-profit projects so that the wider society will raise funds without any reward. some of them can be offered rewards for prizes not in the form of a refund in a certain amount, but in other forms, such as free gifts, merchandise, free tickets, or other prizes. in this case, it is often also referred to as reward-based crowdfunding (wahjono, marina, & widayat, 2015). whereas in loan-based crowdfunding, donors will act as creditors who provide a number of loan funds with a certain rate of return. direct funding to debtors is often also referred to as peer-to-peer (p2p) lending, where there is the financing of a project without going through a financial institution as an intermediary (wahjono, marina, & widayat, 2015). the last type, namely equity-based crowdfunding, is in which creditors who provide a certain amount of loan funds are rewarded in the form of shares as a sign of ownership of a project. these shares will then act the same as owning shares in a company in general, where the value of the shares can move up and down along with the development of the project. financial technology financial technology or financial technology is a technological development that has penetrated the financial sector. until now, there is no appropriate definition related to financial technology, but quoting from the national digital research center (ndrc), financial technology or fintech is a term that is often used to describe innovation in the field of financial services (accurate online, 2020). while fintech weekly defines fintech as a form of business that aims to provide financial services using modern software and technology (investree, 2018). so it can be concluded that fintech is an innovation in the form of technological adaptation applied to the financial services sector, both in the form of software and other modern technology, which aims to improve the efficiency of financial services. furthermore, these financial services are called digital-based financial services that are developing in indonesia in various international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 40-46 optimizing tabarru' funds in sharia insurance by digital donation-based crowdfunding diamantin rohadatul aisy issn 2807-2049 (online) | 2807-2057 (print) 43 kinds of financial products outside of digital banking services, such as payment channel systems, online insurance, peer-to-peer (p2p) lending, to crowdfunding (masrikhan, 2009). research methodology this research is qualitative descriptive research. the phenomenological approach was carried out at the data collection stage by analyzing the phenomenon of the tabarru’ funds management in islamic insurance in indonesia. this research uses primary and secondary data about sharia insurance development stated in various scientific literature and website. on another side, a phenomenological approach was also conducted on the management patterns of fundraising in popular crowdfunding services in indonesia through the primary and secondary data stated in scientific literature and website. furthermore, those data were analyzed using a critical analysis method that was divided into two steps. first, a phenomenological approach was applied to collect the actual conception of sharia insurance scheme along with it lack. then, data will be analyzed inductively, which involves a series of steps in data analysis to switch from raw data to expected answers or solutions in the form of theoretical formulations or developed models, which in this case, is the strategy used by crowdfunding service managers to increase donor participation. result and discussion history of program kitabisa saling jaga sesama an online fundraising service program that adopts the tabarru’ funds concept was previously launched in indonesia by the kita bisa foundation (ykb) in collaboration with pt kita bisa indonesia (pkbi) (“kitabisa”) under the name of the program kitabisa saling jaga sesama. starting by the spirit of helping the indonesian people and the high number of critical illnesses diagnoses in the midst of the covid-19 pandemic, program kitabisa saling jaga sesama was launched with a mutual help scheme between members where all members of program kitabisa saling jaga sesama can not only provide assistance to survivors of critical illness and covid-19 but is also entitled to receive the same protection assistance in the future. every member of the kitabisa program only needs to register by paying a minimum donation of idr 10,000, which will be converted as a donation balance and can get benefits of up to idr 100,000,000. kitabisa as a donation manager uses the tabarru’ funds management scheme that is in accordance with sharia principles, where when one member needs financial assistance, kitabisa as a funds manager will automatically deduct the balance of all members evenly as fundraising funds. in addition, information on the use of funds and information regarding beneficiaries will be conveyed transparently through the kitabisa application (kitabisa.com, 2020). after a while, the financial services authority, through the investment alert task force, as the party authorized to supervise the operation of financial institutions in indonesia, terminated program kitabisa saling jaga sesama due to the absence of a business license which was allegedly similar to insurance practices. although, kitabisa as the organizer, has previously explained that program kitabisa saling jaga sesama and insurance is a different form because there are no regular contributions that are regularly paid by insurance participants (kitabisa.com, 2020). in addition, another thing that is highlighted from this program is the minimum nominal donation paid by member participation compared to the maximum value of assistance funds that can be obtained by members. on the other hand, members do not have any guarantees for the assistance funds that can be obtained in the future because the nominal size of the assistance funds that can be obtained is only based on the availability of tabarru’ funds. thus, program kitabisa saling jaga sesama was terminated due to the incompatibility of the fund management scheme with the applicable regulations in indonesia, the law of the republic of indonesia no. 40 of 2014 concerning insurance. the concept of digital social-crowdfunding to increase the amount of tabarru’ funds in sharia insurance based on the history of program kitabisa saling jaga sesama, it can be concluded that basically donation funds in crowdfunding services can be managed with the 'tabarru’' fund management scheme in sharia insurance. however, there are several requirements that must be met by all members so that international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 40-46 optimizing tabarru' funds in sharia insurance by digital donation-based crowdfunding diamantin rohadatul aisy issn 2807-2049 (online) | 2807-2057 (print) 44 the program can run sustainably with a guarantee of the availability of tabarru’ funds. the following is the formulation of several mechanisms for combining the management of crowdfunding services with the tabarru’ funds management scheme in sharia insurance. 1) donors and donation respondents in crowdfunding services both are active members who fulfil the requirements as sharia insurance participants, hereinafter referred to as policyholders. tabarru’ funds' management in sharia insurance is based on the ta'awun principle, which emphasizes risk-sharing among sharia insurance participants, not transferring risk from one insurance participant to another insurance participant. this principle then raises several requirements, both for donors and recipients of donations, where at any time, they can be in the opposite position. 2) donation funds paid by all members are hereinafter referred to as insurance installments that must be paid regularly with a nominal agreed upon by each member. continuing the requirements in the first point, it means that both donors and prospective donor recipients must also fulfil the profiling requirements as sharia insurance participants who can fulfill their obligations to pay insurance installments regularly at the agreed nominal, either before or after receiving the tabarru’ fund benefits. on the other hand, sharia insurance is obliged to stimulate the payment of donation funds or insurance installments by insurance participants by providing various information related to the profiles of insurance participants who become prospective respondents in each period. this adopts the concept of information disclosure in crowdfunding service management, where donors can determine their own target for donation payments. sharia insurance can use several main strategic components in the formation of social campaigns applied by crowdfunding services, including personal stories and positive messages conveyed by crowdfunding services, which can motivate potential donors to raise funds (barthelemy & irwansyah, 2019). 3) every donor and prospective respondent or participant of sharia insurance has the right to get the same opportunity for donation funds in the amount of the total donation or installment that has been paid. as an active member who meets the requirements as a participant of sharia insurance, both donors and respondents in crowdfunding services have the same rights over the number of donation funds that can be received, as much as the total amount of donation funds or insurance installments that have been paid. in some exceptions, if the nominal amount of the required donation exceeds the installment paid, the insurance scheme calls it a qardh loan provided by sharia insurance as a reserve in the case of a deficit underwriting on the tabarru’ funds. furthermore, the respondent of the donation can return the qardh loan by paying the allowance for donation funds or insurance installments afterward. 4) the sharia insurance party is required to provide routine information disclosure containing the management report of donation funds or tabarru’ funds paid by donors or sharia insurance participants, and also the information related to the future condition of the previous respondents. in this case, sharia insurance must adopt the concept of information disclosure in crowdfunding service management related to the management of donated funds or 'tabarru’ funds to minimize the trust issues among the insurance participants. in terms of the digital era, credible information can be effectively delivered through various suitable social media platforms and supported by influencers who act as communicators (barthelemy & irwansyah, 2019). conclusion the concept of crowdfunding service management can be applied in order to increase the number of tabarru' funds, by positioning both donors and respondents, both as insurance participants who fulfil the requirements which are determined in the sharia insurance industry. besides that, information international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 40-46 optimizing tabarru' funds in sharia insurance by digital donation-based crowdfunding diamantin rohadatul aisy issn 2807-2049 (online) | 2807-2057 (print) 45 disclosure that is applied in donation-based crowdfunding will increase trust issues among the insurance participants. in addition, the management of the donation funds can be managed using the tabarru' scheme that is in accordance with sharia principles. however, this concept still needs to be tested for its application in the islamic insurance industry in future study. references accurate online. (2020). fintech adalah: pengertian, jenis, dan manfaatnya untuk masyarakat. retrieved juli 28, 2021, from accurate.id: https://accurate.id/ekonomi-keuangan/fintechadalah/ andrea ordanini, l. m. (2011). crowd-funding: transforming customers into investors through innovative service platforms. journal of service management, 22(4), 443-470. doi:https://doi.org/10.1108/09564231111155079 asosiasi penyelenggara jasa internet indonesia. (2020). laporan internet survey apjii 2019-2020 (q2). jakarta: apjii. retrieved 7 28, 2021, from https://apjii.or.id/survei2019x/download/g5d4bqe3g8mivhuok2yhvpyjqtfp1s barthelemy, f., & irwansyah. (2019). strategi komunikasi crowdfunding melalui media sosial. iptekkom, 21(2), 155-168. retrieved july 27, 2021, from https://jurnal.kominfo.go.id/index.php/iptekkom/article/download/2495/1218 evandio, a. (2020, mei 19). donasi digital meningkat selama pandemi covid-19. (f. s. dewi, ed.) jakarta. retrieved juli 28, 2021, from https://finansial.bisnis.com/read/20200519/563/1242695/donasi-digital-meningkatselama-pandemi-covid-19 indonesia, i., & center, a. e. (2020). catatan akhir tahun alvara 2020: tahun yang mengubah arah peradaban manusia. jakarta: alvara research center. retrieved 7 28, 2021, from http://alvarastrategic.com/wp-content/uploads/2020/12/catatan-akhir-tahun-alvara-2020.pdf investree. (2018). fintech menurut bank indonesia: kenali jenis dan manfaatnya. retrieved juli 28, 2021, from blog.investree.id: https://blog.investree.id/marketplace-lending/fintechmenurut-bank-indonesia-kenali-jenis-danmanfaatnya/?gclid=cjwkcajwgisibhbfeiwale19svsm6pujytvjpmeoamxhlbxu_vsqjubmp tctflh_gss-lr_gczbonbocucoqavd_bwe kitabisa.com. (2020, september 30). perbedaan donasi di kitabisa saling jaga dan galang dana. retrieved july 27, 2021, from https://blog.kitabisa.com/perbedaan-donasi-di-kitabisa-salingjaga-dan-galang-dana/ kitabisa.com. (2020, september 30). perbedaan kitabisa saling jaga sesama sama dengan asuransi. retrieved july 27, 2021, from kitabisa help center: https://kitabisa.zendesk.com/hc/enus/articles/900002958963-pengertian-konsep-kitabisa-saling-jaga-sesama kocer, s. (2015). social business in online financing: crowdfunding narratives of independent documentary producers in turkey. new media & society, 17(2), 231-248. doi:https://doi.org/10.1177/1461444814558913 manulife indonesia. (n.d.). artikel: kenali dan pahami perbedaan asuransi syariah dan konvensional. retrieved juli 28, 2021, from https://www.manulife.co.id/id/artikel/kenali-dan-pahamiperbedaan-asuransi-syariah-dan-konvensional.html masrikhan, m. (2009). optimalisasi potensi wakaf di era digital melalui platform online wakafin.com dengan konsep crrowdfunding sebagai penggerak ekonomi masyarakat. istimar: jurnal ekonomi syariah, 1, 1-12. doi:https://doi.org/10.32764/.v1i0.300 mulaffar, m. m. (2007, oktober 23-24). concepts principles and operations relating to islamic insurance. colombo, sri lanka. sidiq, r. s., jalil, a., & w, r. w. (2021). virtual world solidarity: how social solidarity is built on the crowdfunding platform kitabisa.com. crowdfunding platform kitabisa.com, 18(1), 192-202. doi:https://doi.org/10.14704/web/v18i1/web18083 sirclo. (2020). navigating indonesia's e-commerce: covid-19 impact & the rise of social commerce. tangerang selatan: sirclo. retrieved 7 28, 2021, from https://files.sirclocdn.xyz/sirclo/files/navigating-indonesia-s-e-commerce-covid-19impact-and-the-rise-of-social-commerce-sircloxravenry.pdf sitanggang, m. h. (2018). memahami mekanisme crowdfunding dan motivasi berpartisipasi dalam platform kitabisa.com. interaksi online, 6(3), 24-34. retrieved july 27, 2021, from https://ejournal3.undip.ac.id/index.php/interaksi-online/article/download/20859/19553 international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 40-46 optimizing tabarru' funds in sharia insurance by digital donation-based crowdfunding diamantin rohadatul aisy issn 2807-2049 (online) | 2807-2057 (print) 46 social, w. a., & hootsuite. (2019). indonesian digital report 2019. london: we are social. soemitra, a. (2009). bank dan lembaga keuangan syariah. jakarta: kencana. willis, j. w. (2007). foundations of qualitative research: interpretive and critical approaches. california: sage publication. wahjono, s. i., marina, a., & widayat. (2015). islamic crowdfunding: alternative funding solution. 1st world islamic social science congress (pp. 30-38). putrajaya: universiti sultan zainal abidin. copyright holder: this article is licensed under: © faridah, siti, fatin, muhammad, santi (2023) corresponding author’s email: faridah387@uitm.edu.my international journal of emerging issues in islamic studies (ijeiis), vol. 3 no. 1 (2023) https://doi.org/10.31098/ijeiis.v3i1.1683 halal tourism industry: advantages and challenges in malaysia faridah hj. hassan1*, siti aisah binti yusop1, fatin lina amirah binti mohd idris1, muhammad izrin hani bin mohd rani1, santi rahmawati2 1 universiti teknologi mara, malaysia 2research synergy foundation, indonesia received: may 10, 2023 revised: may 25, 2023 accepted: june 17, 2023 online: july 31, 2023 abstract halal tourism is gaining popularity as it caters to religious demands and shariah compliance. malaysia is one of the most favoured travel destinations for muslim tourists worldwide, providing halal tourism packages. this study aims to explore the halal tourism industry, particularly the advantages and challenges in malaysia, and reviews the concept of halal tourism, halal destination, halal hotel and halal food. to better understand the halal tourism industry in malaysia, this research employs secondary qualitative data gathered from various sources, including books, journal articles, newspapers, journal data, and reports. the swot and tows matrix were used to analyse the data. the finding discusses the advantages and the challenges of halal tourism in terms of halal destinations, halal hotels and halal food in malaysia, including the statistics. malaysia's halal tourism sector can develop further to align with the rise of muslim visitors. many other nations, with many muslims and nonmuslims, work to promote halal tourism. this research shed light on the practice of halal tourism industry in malaysia. keywords halal tourism; halal destinations; halal hotels; halal food; malaysia introduction malaysia's position in the global muslim travel index 2023 (gmti) remains dominant due to its strong attractiveness for muslim travellers (mastercard-crescentrating, 2023). along with indonesia, malaysia is considered of the two top destinations for halal tourism worldwide. the constancy and dedication of the malaysian government to integrating halal features into all of its economic activities, including its tourism industry, is the reason for malaysia's leadership in many areas, including halal tourism (rahmawati, prahadipta, & prameshwara, 2023). furthermore, one of the prominent organisations that help the malaysian ministry of tourism, the islamic tourist centre (itc), consistently conducts strategic tourist research and market intelligence and offers services for training and capacity-building in islamic (halal) tourism. the islamic tourist centre (itc) states that as of december 2022, itc had certified 52 muslim-friendly hotels and 131 muslimfriendly tour guides in malaysia. the number optimistically will rise due to the forecasting that there will be an arrival of 230 million muslim tourists in 2028, spending a total of usd225 billion (centre, islamic tourism centre showcases malaysia's muslim-friendly tourism offerings at atm, 2023). halal tourism nowadays is gaining popularity as it caters to religious demands and shariah research paper https://creativecommons.org/licenses/by-nc/4.0/ https://crossmark.crossref.org/dialog/?doi=https://doi.org/10.31098/ijeiis.v3i1.1683&domain=pdf https://orcid.org/0000-0003-3053-8939 https://orcid.org/0000-0002-9661-7923 int. j. emerg. issues islam. stud. 118 compliance. as well tourism is one of the halal industry's promising and quickly expanding segments (see the potency in figure 1.). the halal tourism sector encompasses all the elements of the halal travel chain, such as halal food, halal hotel, muslim-friendly destinations, halal logistics, halal healthcare, and other products (azam, abdullah, & razak, 2019). moreover, halal destinations, food, and hotels are essential for muslim travellers. figure 1. the potency of global islamic tourism (centre, the journey 2009-2022: the dynamics of islamic tourism – a malaysia experience, 2023) malaysia is one of the most popular destinations among muslim travellers worldwide that offer halal tourism packages. malaysia has approximately 29 million individuals, more than 90% of whom are malaysian natives and a vast majority of islamic adherents. as the worldwide muslim population grows, the malaysian state incorporates islamic culture into its daily operations as a standard. consequently, the concept of halal tourism practice in malaysia should be recognized by related stakeholders, including the advantages and challenges. based on the above insight, this research will focus on halal tourism for halal food, destinations, and hotel sectors because those industries are all placed first for malaysia. hence, the research objective is to explore the advantages and challenges in the halal tourism industry in malaysia and reviews the concept of halal tourism, including destination, halal hotel and halal food. literature review there are relationships between destinations, halal hotels and halal foods in the halal tourism industry that need to be discussed in this research. it is critical to understand the definitions of these three terms in order to have a common understanding of these subjects. a) halal tourism halal tourism offers tour packages and destinations specifically designed to cater to muslim considerations and address muslim needs (el-gohary, 2015). halal tourism also refers to supplying a tourist product or service to muslim travellers to support worship and dietary requirements that adhere to islamic principles (mohsin, noriah, & alkhulayfi, 2016). essential components or things that must be incorporated into the halal tourism idea, such as transportation, food premises, finance, travel packages, and hotels, must be run in accordance with shariah rules (irshad, sahari, & abdul halim, 2022). b) halal destinations int. j. emerg. issues islam. stud. 119 destinations can attract more tourists by showcasing their diversity and cultural awareness. this favourable view may result in higher tourism and more remarkable global recognition, which would benefit regional businesses and the economy. travellers are becoming more interested in destinations, facilities, and experiences that emphasise environmental preservation, ethical behaviour, and the welfare of local people. muslims will also prefer and look for eco-friendly travel options that are consistent with their islamic practises and principles. the structural analysis performed by al-ansi & han (2019) showed that muslim travellers' views and future desires towards a destination are considerably predicted by how well-performing halal-friendly destinations perform concerning the responsiveness created constructs. a study in south korea revealed that social environment, facilities, food and beverages, services, and locals and staff are the five main attributes that halal destination organisers should take into consideration to create a positive perception, obtain repeat visitation, and raise trustworthiness (han, al-ansi, olya, & kim, 2019). c) halal hotel halal hotel meets muslim tourists' needs based on shariah law, where the hotel usually follows islamic law to verify the requirements provided to achieve shariah compliance. it is also complied with shariah requirements according to islamic teachings in hotel management and operations, such as halal food, separate facilities for different sexes, moderate type of entertainment, primarily muslim workers, conservative dress code and islamic hotel room design and interior details (razak, raja yusof, & aziz, 2019). d) halal food food tourism is visiting a restaurant, a food festival, a primary or secondary food producer, or a region with unusual food (addina, santoso, & sucipto, 2020). the goal of food tourism is frequently to promote other cultures through food. tourists are more likely to appreciate the sociocultural features of a region if they have an enjoyable experience with the local cuisine. from the tourist's viewpoint, food becomes an essential component of travel. in the context of halal food, halal and haram refer to what muslims can and cannot eat as prescribed by the quran, the prophet muhammad's sayings, and judicial rulings. the term "halal" refers to all food chain aspects, including its form, origin, and processing. according to islamic law, all equipment and machinery must be clean and not be tarnished by contact with non-halal materials (ellis, park, kim, & yeoman, 2018). table 1. previous research in halal tourism no journal / year author(s) title 1 journal of halal science, industry, and business (2023) santi rahmawati, wipti eka prahadipta, prameshwara anggahegari a review of halal tourism implementation in indonesia towards a global perspective. 2 journal of fatwa management & research (2022) zahrah fatimah ariff irshad, noorul huda sahari & anis husna the concept of muslim friendly tourism and its implementation in malaysia 3 journal of fatwa management and research (2022) noraida abdul karim, ainnin sofea azeman, nadir syafika binti noor iskandar, nur ainina mohd ariffin, halal standard: issues in hotel industry int. j. emerg. issues islam. stud. 120 faliza mahamed ali 4 mozaik humaniora (2021) imam mawardi, r. s. comparing the concept of halal tourism in indonesia, thailand, and malaysia. 5 iop conference series: earth and environmental science (2020) f n addina, i santoso and sucipto concept of halal food development to support halal tourism 6 redalyc (2019) s. bangsawan, m. ms, m.m rahman, m.s.a razimi muslim friendly tourism and accommodation of malaysian hotel industries 7 journal of academic research in business and social sciences (2019) nur athirah abd razak, raja nerina raja yusof, yuhanis ab aziz challenges in implementing muslim friendly hospitality services (mfhs) in shariahcompliant hotels in malaysia 8 contemporary management and science issues in the halal industry (2019) zaleha muda, diyana md jamil, nur hayati abd jamil, and shafizul faizal zulkiply islamic tourism: emerging trends, challenges, and opportunities in tourism industry of malaysia 9 journal of destination marketing & management (2019) amr al-ansi, heesup han role of halal-friendly destination performances, value, satisfaction, and trust in generating destination image and loyalty 10 research gate (2019) haliza abdul rahman & abdul bin roslan potensi dan cabaran dalam memajukan pelancongan islam di malaysia potential and challenges in islamic tourism in malaysia 11 tourism management (2018) ellis, a., park, e., kim, s., & yeoman, i. what is food tourism? tourism management 12 international journal of asian social science (2018) suhaimi abdul rahman, anis laderlah exploring islamic tourism in malaysia. 13 tourism management perspectives (2016) mohsin, a., ramli, n., & alkhulayfi, b. a. halal tourism: emerging opportunities. 14 tourism management perspectives (2016) zakiah samori, nor zafir md salleh, mohammad mahyuddin khalid current trends on halal tourism: cases on selected asian countries int. j. emerg. issues islam. stud. 121 15 tourism management perspectives (2016) hatem el-gohary halal tourism, is it really halal? 16 journal of applied environmental and biological sciences (2015) mohd aliff abdul majid, izhar hafifi zainal abidin, hayati adilin mohd abd majid, chemah tamby chik issues of halal food implementation in malaysia from table 1, prominent terms frequently appear in halal tourism industry discussion, such as halal food, halal hotel, halal destination, muslim friendly, and islamic tourism. thus, this research looks into the insights of halal tourism practice in malaysia from previous data in several documents, research papers, reports, and news. the enormous potency of malaysia to be the leader in halal tourism needs to be reviewed to capture both advantages to achieve and challenges to overcome. research method this research uses qualitative secondary data collected from various sources, including books, journal articles, newspapers, journal data and reports to better understand malaysia's halal tourism industry. from this, researchers get lucid information about the advantages and challenges of malaysia halal tourism. according to bowen (2009), the document analysis approach describes both the advantages and constraints. moreover, this analysis also provides practical instances of document use in the research process. skimming is a shallow examination, reading is a complete examination, and interpreting are three activities covered in the document analysis. author combines the thematic analysis and content analysis as the iterative procedure. furthermore, to explore the advantages and challenge in halal tourism industry, swot and tows analysis were used. author can formulate the strategy which can give more advantages and recommendation further to malaysian related stakeholder to overcome the challenges in the future based on previous document analysis. kulshrestha & parul (2017) explaining that there are four situations generated from tows matrix: 1) maxi-maxi strategy for so situation: this combination of strength and opportunities create an ideal strategy to do expansion and extensive development. 2) mini-maxi strategy for wo situation: this combination of weakness and opportunities can create more chances by overcoming the frailties. 3) maxi-mini strategy for st situation: this combination of strength and threats encourage internal capacity to grow although there is a condition of threatening environment. 4) mini-mini strategy for wt situation: this combination of weakness and threats is the most unfavourable, where the potency to develop is too small and struggle for survival in the hope of revival. findings and discussion a) advantages and challenges: destination there are several advantages and challenges for halal destinations in malaysia. the advantages of destination tourism in malaysia are its image as a muslim country, world recognition and islamic attraction or muslim-friendly facilities. the challenges for malaysia as a halal destination are to increase halal tourism in the next few years of post pandemic. int. j. emerg. issues islam. stud. 122 islamic image malaysia is well known as an islamic nation that is fast expanding, safe for muslim or foreign tourists, and home to many muslims. since its founding in 2009, the islamic tourism centre (itc) has created and promoted islamic travel-related goods in malaysia. tourism malaysia has put much work into creating the halal master plan, which promotes friendly travel to muslims (irshad, sahari, & abdul halim, 2022). the next matter to be thoroughly maintained is the consistency in the impression. world recognition malaysia has received a lot of world recognition regarding the halal tourism industry. global muslim travel index reported that malaysia has retained its status as the world's leading halal tourism destination after being ranked first in the category of 'muslim-friendly destination in 2021 and 2022. malaysia has retained the top two position in the global muslim travel index (gmti) 2023 report after announcing a top muslim-friendly destination of the year and muslim womenfriendly destination of the year at the halal in travel awards 2023 (bernama, 2023). however, malaysia should set the halal tourism standard higher than before to preserve the top position because indonesia is rising to number one from last year's position in the gmti 2023 rankings (see figure 2.). moreover, the aces rankings in gmti 2023 show the country's position in access, communications, environment, and services. once again, indonesia has become number one in gmti aces rankings for aspects of communication and services. figure 2. top twenty destinations based on global muslim travel index 2023 (mastercard int. j. emerg. issues islam. stud. 123 crescentrating, 2023) attraction/facilities there are a lot of places to pray, halal cuisine, islamic banking, and a welcoming environment for muslim’s travellers. in malaysia, there is an endless array of halal goods and services. malaysia has a wealth of islamic architecture, artifacts, and culture, as well as stunning locations that need exploration. muslim travellers want to be able to eat meals and use services that adhere to their religious beliefs. therefore, this makes halal one of their most crucial considerations when choosing a vacation spot. based on centre, the journey 2009-2022: the dynamics of islamic tourism – a malaysia experience, (2023) in 2019, a total of 5.3 million muslim tourists arrived in malaysia. by the enormous numbers, it takes serious and comprehensive effort from all related stakeholders to maintain the attractiveness and facilities comply with the shariah. post-pandemic in 2020 (see figure 3.), the overall tourism industry was hardly affected by the covid-19 pandemic, with an estimated decline to -83.4% of total global tourists arriving in malaysia from previous 2019 (malaysia, 2022) . these are the significant challenges faced by malaysians to increase the tourism industry in the next few years of post-pandemic. in order to increase this, malaysians can enhance halal tourism promotion through the strategic transformation. based on the tourism malaysia strategic planning 2022-2026, there are four strategies to do: 1) promotion domestically, 2) promotion internationally, 3) communication which integrates public relations and corporate communication, and 4) communication which covers information digital and advertising. figure 3. international tourist arrival patterns in covid-19 pandemic outbreak (malaysia, 2022) b) advantages and challenges: halal hotel there are several advantages and challenges for the halal hotel in halal tourism in malaysia. the advantages of halal hotels are facilities and staff management, and the challenges are loss of income and complicated. facilities halal hotels provide various facilities based on islamic ways, such as surau/ masjid, alquran, qibla direction, and prayer. however, creating a halal hotel is quite challenging because it int. j. emerg. issues islam. stud. 124 takes time to create it. in malaysia, it is reported that only 101 hotels throughout malaysia have applied for a halal logo certificate from jaim to confirm that their restaurants and cafes have shariah compliant facilities (karim, azeman, ali, iskandar, & mohd ariffin, 2022). staff management the staff should know the culture or norms of their muslim customers to meet their needs. knowledge of the client's culture, religious views or norms is valuable when dealing with clients from different cultures and religious backgrounds. for example, staff must provide halal food to muslim tourists regarding culinary requests and cannot serve food and drinks that are forbidden in islam. excellent staff service among customers can make tourists satisfied because most muslim tourists will worry about whether the facilities, hospitality, food and drinks, services and sites of the tourist destination follow the concept of islam or not (bangsawan, ms, rahman, & razimi, 2019). loss of income the development and management of halal hotels presents several difficulties for hotel owners, including the loss of revenue from the sale of alcoholic beverages and gambling, which lowers revenue from the sales of food and beverages. the decline in visitors who merely come to the hotel premises to dine and have fun is another effect of the ban on alcohol and gambling. almulla hospitality was the first hotel to establish the halal hotel concept in european cities. because european hotel visitors were expected to be more non-muslim, the halal hotel concept posed difficulties for fourand five-star hotels (razak, raja yusof, & aziz, 2019). complicated samori and rahman (2013) argued that the separate arrangement of rooms and floors for men, women, and families makes halal hotels complicated. a halal hotel's interior design and design choices are equally challenging based on people's tolerance for diverse genders. additionally, hotel operators must maximise the male and female workforce and ensure productivity and high-quality services. hotel owners face a challenge since, to prevent conflict, they must accommodate muslim and non-muslim visitors (razak, raja yusof, & aziz, 2019). figure 4. total hotels and rooms (malaysia, 2022) and numbers of halal certification issued in int. j. emerg. issues islam. stud. 125 malaysia in 2020 (centre, the journey 2009-2022: the dynamics of islamic tourism – a malaysia experience, 2023) based on the statistics above in figure 4, there were 5,339 hotels in malaysia in 2020. from this amount, there are 748 halal certificates issued to hotels and resorts in malaysia. 71% of halal certificates are also issued to non-muslim in malaysia, and 84 international halal certification and authority bodies are recognised by jakim (the department of islamic development malaysia) for halal tourism in malaysia. furthermore, malaysia is the first ranked muslim women friendly destination among the top 10 oic destinations, followed by indonesia, qatar, saudi arabia, brunei, kuwait, uae, bahrain, oman, and jordan (mastercard-crescentrating, 2023). thus, halal tourism in malaysia is the choice for all muslims (men and women) in the world, leading to an increase in demand for halal hotels in malaysia. c) advantages and challenges: halal food there are several advantages and challenges for halal food in halal tourism in malaysia. the advantages of halal food are safer to eat and more ethical, while the challenges are food producers and the enforcement by the jakim. safer to eat halal food places much focus on cleanliness and food safety. food safety indicates that the incidence of food contamination is also less common. because halal farmers are required to abide by the norms and regulations established by their religion, animals grown on halal farms are raised differently. halal farmers also refrain from using the antibiotics and chemicals that many other profit-driven farms use, and they must treat the animals well and feed them healthy, clean food. additionally, muslims who make the food are required to adhere to the same halal laws, so they must deliver food that meets the highest standards of hygienic and sanitary conditions. more ethical animals are kept in natural and clean environments to support disease-free growth because it is not acceptable to murder ill animals. the treatment of animals is good, and many people also think that halal slaughter is exceptionally compassionate because it results in less stress and anguish for the animals than modern farming practices. food producers according to majid, abidin, majid, & chik (2015), in order to guarantee that manufactured goods are free of contamination and do not include haram substances during their preparation, production, and storage, the government must monitor and oversee all food manufacturers. then, to market halal products, the entire quality management practice needs to be used, and the food maker should not limit their attention to halal certification procedures. the enforcement by the jakim the public was suspicious due to the jakim staff's enforcement of monitoring the use of the certified halal trademark. this issue worsens due to the ministry of domestic trade and consumer affairs' lack of assistance. muslims have begun to question the legitimacy of the halal certification process due to the lack of cooperation among the world's halal certification authorities (majid, abidin, majid, & chik, 2015). int. j. emerg. issues islam. stud. 126 d) swot and tows analysis in order to determine a priority strategy and improve achievement in terms of halal tourism in malaysia, a swot and tows matrix was conducted to identify the critical factors based on the internal and external strengths and weaknesses of the literature study. table 2. swot analysis strengths 1. availability of prayer facilities at tourist spots and public premises. 2. access a wide variety of halal food for muslim tourists (including fast food outlets). 3. malaysian hotels' services for muslim tourists. 4. malaysia's stability and safety. 5. muslim-friendly healthcare facilities. 6. rich islamic artefacts around the country, including mosques and islamic architecture. weaknesses 1. alcohol is served in hotels and restaurants. 2. gambling-free areas. 3. no separate salon, recreational facilities and swimming pools for men and women. 4. no separate rooms/ floors for unmarried couples. 5. non-shariah compliance entertainments. 6. tourism websites feature malay cultures and traditions rather than religious aspects. opportunities 1. branding and positioning malaysia in islamic tourism. 2. the rise of the mobile app empowered travellers. 3. providing employment opportunities for muslims from other countries. 4. the rise in gen-y muslim travelers. 5. enhancing potential travellers' awareness about islamic offerings of malaysia through media and travel agents threats 1. competition from other islamic countries which have a rich culture rooted in islam. 2. negative word-of-mouth due to the fact that islamic law is relaxed in malaysia. 3. displays of women wearing scanty clothing and sunbathing naked on tourism websites tarnish malaysia's islamic image 4. loss of tourists due to too much emphasis on muslim tourists based on the table above, swot analysis includes internal and external factors, which are strengths, weaknesses, opportunities, and threats, to determine a priority strategy and improve achievement in terms of halal tourism in malaysia. table 3. tows matrix strengths weaknesses opportunities so strategies: wo strategies: int. j. emerg. issues islam. stud. 127 1. to develop a mobile app that features the availability of muslim facilities, access to halal food and hotel services in malaysia to cater to the rise of the mobile-appempowered traveller (s1, s2, s3, o2). 2. to promote and commercialise malaysia's stability and safety to encourage muslim women solo travellers to come and experience malaysia (s4, o4, o5). 1. to feature more islamic-related activities the country can offer to attract the rise in gen y muslim travelers (w6, o4). 2. to only allow alcohol serving in restricted areas in hotels and restaurants, and gambling areas to portray strict law enforcement to have a better islamic tourism branding and positioning (w1, w2, o1). threats st strategies: 1. to promote muslim facilities and halal availability through tourism websites to compete with other rich-rooted islamic countries (s1, t1). 2. to promote malaysia's friendly healthcare services, stability, and islam to attract tourists who might also be interested in the culture and history of malaysia (s4, s5, t4). wt strategies: 1. feature more islamic elements of malaysia in tourism websites to combat the perception of a relaxed malaysian islamic law (w6, t2). 2. to only allow non-shariah compliance activities during a particular time of the day/week to improve the tarnished islamic image of malaysia (w5, t3). based on the table above, tows matrix is a matching strategy between the strengths, weaknesses, opportunities and threats. hence a resultant strategy was developed further to identify the conclusion and recommendation for halal tourism in malaysia from the st, wo, ts, and tw perspectives. table 3 shows that the maxi-maxi strategy has the potency to use current technology, such as mobile applications, to boost the halal tourism industry in malaysia. meanwhile, in the minimaxi strategy, the variation of allowed activity in halal tourism can open more opportunities to grow the number of muslim travellers. the maxi-mini strategy highlights malaysian's internal capacity and capability in various aspects to gain competitive advantages over other countries over halal tourism. last, the mini-mini strategy can be avoided by curating tourism websites and policies to regulate non-shariah-compliance activities. conclusions in conclusion, most non-muslim nations have further expanded halal tourism by using certified branding as a kind of identification. halal tourism, which has grown in muslim-majority nations, is a concern because of the diverse community culture, where people are used to accepting one another's differences. the ability of malaysia's halal tourism industry to develop further depends on an increase in the number of muslim tourists year after year. many other nations, with many muslims and non-muslims alike, work to promote halal tourism. these nations often exclusively work to create a muslim-friendly environment, according to the existing concepts and principles of halal tourism, which is a superiority owned by malaysia. int. j. emerg. issues islam. stud. 128 as a theoretical contribution, this research gives the specific position of halal tourism in malaysia, which sheds light on the advantages and challenges, particularly from three industry perspectives (halal destinations, hotels, and food). the tows matrix in the study also provides new insight and strategies based on the malaysian halal tourism local context. next, as a practical contribution, this research offers recommendations to be considered for related stakeholders in the halal tourism industry to gain more achievement and benefits yet still aware of the challenges. by acknowledging swot's internal and external factors, associated stakeholders can take action to maximise the gain and minimise the risk. recommendation the recommendation is to allow non-halal activities on halal tourism at certain times. since non-shariah-compliant entertainment and activities are acceptable at almost any time of day, such as gambling and alcohol, this could give muslim tourists a false perception of malaysia as an islamic country. the islamic tourism of malaysia should contact the government to ensure that any nonshariah-compliant activity is allowed only during specific days or hours of the week, maybe only on the weekends or at night. the recommendation for further regulation makes it clear to muslim tourists that malaysia allows non-shariah-compliant activities because malaysia is a country of many different religions. furthermore, the quintuple helix approach, which involves government, industry, academia/ university, media, society, and environment, can make the halal tourism industry in malaysia more amalgamate. limitations & further research this research has several limitations in the context of malaysia, the methodology used, and the focal terms of halal tourism covering halal destinations, hotels, and food. further research may consider developing the finding from the tows matrix into quantitative for initial testing and elaboration. moreover, since malaysia and indonesia are the top two destinations for halal tourism with several similarities, a research collaboration among those countries will enrich the academic discourse. references mastercard-crescentrating. (2023). global muslim travel index 2023. retrieved from crescentrating: https://www.crescentrating.com/reports/global-muslim-travel-index2023.html centre, i. t. (2023, may 5). islamic tourism centre showcases malaysia's muslim-friendly tourism offerings at atm. retrieved from http://itc.gov.my: http://itc.gov.my/islamictourism-centre-showcases-malaysias-muslim-friendly-tourism-offerings-at-atm/ azam, m. s., abdullah, m. a., & razak, d. a. (2019). halal tourism: definition, justification, and scopes towards sustainable development. international journal of business, economics and law, vol.18, issue 3, 23-31. centre, i. t. (2023, april 11). the journey 2009-2022: the dynamics of islamic tourism – a malaysia experience. retrieved from islamic tourism centre: https://itc.gov.my/thedynamics-of-islamic-tourism-a-malaysia-experience/ dinarstandard. (2022). state of the global islamic economy report 2022. retrieved from dinarstandard: https://www.dinarstandard.com/post/state-of-the-global-islamic-economyreport-2022 el-gohary, h. (2015). halal tourism, is it really halal? tourism management perspectives, 1-7. mohsin, a., n. r., & alkhulayfi, b. a. (2016). halal tourism: emerging opportunities. tourism int. j. emerg. issues islam. stud. 129 management perspectives, volume 19, part b, 137–143. rahmawati, s., prahadipta, w. e., & p. a. (2023). a review of halal tourism implementation in indonesia towards a global perspective. journal of halal science, industry, and business, vol. 1 no. 1 , 1-14. irshad, z. f., sahari, n. h., & abdul halim, a. h. (2022). the concept of muslim friendly tourism and its implementation in malaysia authors . journal of fatwa management and research, 68-79. razak, n. a., raja yusof, r. n., & aziz, y. a. (2019). challenges in implementing muslim friendly hospitality services (mfhs) in shariah-compliant hotels in malaysia. international journal of academic research in business and social sciences, 9 (10), 6772. addina, f. n., santoso, & sucipto. (2020). concept of halal food development to support halal tourism: a review. iop conference series: earth and environmental science, volume 475 (pp. 1-7). malang: iop publishing ltd. ellis, a., park, e., kim, s., & yeoman, i. (2018). what is food tourism? tourism management, volume 68, 250-263. bowen, g. a. (2009). document analysis as a qualitative research method. qualitative research journal, vol. 9, no. 2, 27-40. bernama. (2023, june 1). malaysia announced best muslim-friendly destination by oic. retrieved from bernama: https://www.bernama.com/en/business/news_pemerkasa.php?id=2194451 kulshrestha, s., & p. p. (2017). tows analysis for strategic choice of business opportunity and sustainable growth of small businesses. pacific business review international, volume 10, issue 5, 144-152. malaysia, t. (2022). tourism malaysia strategic plan 2022-2026. retrieved from tourism malaysia: https://www.tourism.gov.my/files/uploads/tm_strategic_plan.pdf al-ansi, a., & han, h. (2019). role of halal-friendly destination performances, value, satisfaction, and trust in generating destination image and loyalty. journal of destination marketing & management, volume 13, 51-60. karim, n. a., azeman, a. s., ali, f. m., iskandar, n. s., & mohd ariffin, n. a. (2022). halal standard: issues in hotel industry. journal of fatwa management and research, 17-36. bangsawan, s., ms, m., rahman, m. m., & razimi, m. s. (2019). muslim friendly tourism and accommodation of malaysian hotel industries. utopía y praxis latinoamericana, vol. 24, núm. esp.5, 341-348. samori, z., md salleh, n. z., & khalid, m. m. (2016). current trends on halal tourism: cases on selected asian countries. tourism management perspectives, volume 19, part b,, 131-136. samori, z., & rahman, f. a. (2013). establishing shariah compliant hotels in malaysia: identifying opportunities, exploring challenges. west east journal of social sciences, volume 2, number 2, 95-108. majid, m. a., abidin, i. h., majid, h. a., & chik, c. t. (2015). issues of halal food implementation in malaysia. journal of applied environmental and biological sciences, 50-56. han, h., al-ansi, a., olya, h. g., & kim, w. (2019). exploring halal-friendly destination attributes in south korea: perceptions and behaviors of muslim travelers toward a nonmuslim destination. tourism management volume 71, april 2019, 151-164. introduction literature review research method findings and discussion conclusions limitations & further research references microsoft word ijeiis 706-article text-3106-1-4-20211015.edited by le.docx available online: https://journals.researchsynergypress.com/index.php/ijeiis international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) volume 1 number 2 (2021): 20-27 corresponding author ibrahimdahiruidriss@gmail.com; ngohiumar@gmail.com doi: https://doi.org/10.31098/ijeiis.v1i2.706 research synergy foundation influence of covid-19 pandemic on the economy of tokumbo vehicles trade-in borno state: implications for counselling ibrahim dahiru idriss1, ngohi bukar umar2 1 federal college of education (technical), potiskum yobe state, nigeria 2 department of general studies mohammed goni college of legal and islamic studies maiduguri, borno state, nigeria abstract the study was an opinion survey that investigated the influence of the covid-19 pandemic on the economy of tokumbo vehicles trade in borno state, nigeria. the population of the study comprised of all fairly used secondhand car dealers in the state. however, 150 tokumbo car dealers constituted the sample. purposive and stratified random sampling techniques were used in selecting the sample. researchers designed 18 items structured interview schedule (sis) tagged "car dealers interview schedule (cdis)," and focus group discussion (fgd) were the instruments used to elicit data for the study. the cdis was divided into two parts (a & b). part a collected information on demographic characteristics of the respondents, while part b elicited data on sources of capital for the tokumbo dealers, the brand of tokumbo vehicles, and the influence of covid-19 pandemic on tokumbo trade in borno state, nigeria. the cdis was validated by three experts in the field of business administration of the university of maiduguri, borno state, and a coefficient of 0.74 was obtained using the cronbach alpha reliability method for the internal consistency, which was considered relevant and adequate for the study. descriptive statistics of frequency counts, percentages, and bar graphs were used in analyzing data collected for the study. three objectives and three research questions piloted the study. results of the study revealed loan and personal savings as some of the sources of capital for dealers in tokumbo vehicles in borno state. toyota, volkswagen, honda, mercedes benz, and peugeot were some of the brands of tokumbo cars in the study area, while rent, loan repayment, and gross reduction in sales were some of the effects of the covid-19 pandemic on the trade in tokumbo vehicles in borno state, nigeria. based on the findings, implications for counseling, conclusions, and recommendations were made. keywords: tokumbo trade, covid-19 pandemic, vehicle brands, implications for counselling this is an open access article under the cc-by-nc license. introduction trade between borno state and the international community pre-date nigeria's independence, and it was enhanced by the economic communities of west african states (ecowas) protocol which permits free flow of goods and services within and between member nations. the items of trade between borno state and the neighboring international community basically include agricultural and industrial products in addition to great potentials in tourism and mineral resources. crossborder trade activities between borno state and cameroun, niger, and tchad have been flourishing on a wider scale right from time immemorial not until the monster of insurgency and coronavirus, also known as covid-19 pandemic altered its course (balami, 2016 and balami, ogbonna & talba, 2017). trade-in tokumbo vehicles in borno state, nigeria is relatively recent, dating back to the 1980s following the artificial economic catastrophe introduced by the scourge of structural adjustment programme (sap) that led to a drastic decline in industrial production massive unemployment, and abject poverty. the structural adjustment programme introduced by the military administration international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 20-27 influence of covid-19 pandemic on the economy of tokumbo vehicles trade-in borno state: implications for counselling ibrahim dahiru idriss; ngohi bukar umar │ 21 issn 2807-2049 (online) | 2807-2057 (print) (general ibrahim badamasi babangida regime) flushed out the middle-income class leaving them with no option but to rely on tokumbo products. in nigeria and borno state, in particular, tokumbo products refers to all fairly used or secondhand industrial products such as automobiles, clothes, footwear, computers, generators, fridges/refrigerators, air-conditions/split systems, fans, bicycles, electronics, and gas/electric cookers including cooking gears among others. tokunbo in borno state has different names over time, such as cotonou or tourist. it is addressed as cotonour because it's one of the major import areas through benin republic and lastly lagos in nigeria. although numerous perforated boarders connecting nigeria, niger, and benin were used for importation, cotonour happens to be the first known port to those engaged in the trade at the early stage of the business (akanni & gabriel, 2020). in hausa-speaking areas of kano state, for example, the fairly used secondhand vehicles are known as tuwaris or kwatano (corrupt names for tourists and cotonou). thus, kwatano car or ‘yarkwatano simply means cotonour car (tasiu, mustapha & hamza, 2017). the trade-in fairly used secondhand vehicles in borno state gradually expanded; apart from the provision of meaningful employment, the attendant multiplier effects extend to other sectors of the economy such as revenue generation at all levels of government through import duties, tariff, demurrage, license, business premises tax and stickers/notice boards. others include trades in upholstery, spare parts, tires, lubricants, vulcanizers, automobile mechanics, drivers, panel beaters, battery chargers (electricians), and car wash (ayokunle, oluiyiwa & omobowale, 2016 and akanni & gabriel, 2020). trade-in tokumbo or fairly used secondhand vehicles significantly facilitates the movement of humans, goods, and services within and outside the state, thereby boosting the economy. in an attempt to enhance the economic strength of those engaged in the trade (secondhand car dealers), the borno state government has in varying dispensations purchased a large fleet of buses for the state-owned mass transport service (borno express service) security services (army, airforce, immigration, customs, police, vigilante, civil defence, dss, sss and civilian joint task force) to enhance their patrol and as well added to the fleet of ministries, trade unions and other parastatals of the government. the trade thrives because the vehicles are relatively inexpensive and hard-wearing with the availability of spare parts. for instance, in the year 2000, a fairly used second hand peugeot 505 sr was sold at eight hundred thousand naira only (#800,000.00) as against the brand new 505 sr sold at one million eight hundred and seventy-two thousand nine hundred naira only (#1.872.900) in the same period, but this does not suggest that the prices are fixed because in 2011, a fairly used second hand honda civic 2000 model sold at seven hundred and eighty thousand naira only (#780,000.00), thirteen years later, honda hennessy 2007 model was sold at nine hundred thousand naira only (#900,000.00) in 2014 (akanni & gabriel, 2020). the tokumbo trade, which started with 3 selling points and not fewer than 12 dealers, have flourished over the years. prior to the menace of the insurgency and scourge of the covid-19 pandemic, maiduguri, the capital of borno state, had 287 registered selling points of fairly used secondhand vehicles which led to the development of stickers to distinguish between recognized and non-recognized car dealers and selling points. the trade employed thousands of literates, semiliterate and non-literate categories of citizens across the state ranging from the tokumbo or fairly international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 20-27 influence of covid-19 pandemic on the economy of tokumbo vehicles trade-in borno state: implications for counselling ibrahim dahiru idriss; ngohi bukar umar 22 │ issn 2807-2049 (online) | 2807-2057 (print) used secondhand car dealers themselves, office secretaries, lawyers, drivers, sale agents, peddlers, and guards. the tokumbo trade, apart from the provision of employment, also contributes significantly to government coffers (akanni & gabriel, 2020). according to tasiu, mustapha & hamza (2017), trade-in secondhand cars, as with any other economic venture, are paid annually into government treasuries in the form of internally generated revenue. as evidenced by the kano state board of internal revenue and kano state ministry of commerce and industries, and reported by tasiu, mustapha & hamza (2017), each registered car dealer pays one hundred and sixteen thousand five hundred naira only (#116,500.00) annually, five thousand nairas only (#5000.00) annually as business premises tax but a dealer registering for the first time will have to double the fee and signboard plus tax per trader to the tune of three thousand to five thousand nairas only (#3000.00 to #5000.00) per annum. apart from the economic contribution of the trade-in tokumbo, it enhances the social status of the citizens and added value to properties. it stimulates interest in car acquisition by all spectrums of society, irrespective of class. politicians for their electioneering campaigns boast the economy by patronizing the secondhand car dealers and purchasing vehicles in numbers for distribution to their active followers, which consequently enhances internally generated revenue for the government. however, the advent of the insurgency had a serious, devastating impact on the tokumbo trade, which in turn was crippled by the emergence of the coronavirus disease (covid19) pandemic in 2019. the trade was halted following the lockdown, which led to total closure of international, domestic, and local borders, including restrictions of all forms of inter and intrastate movements for some months with a view to curtailing the menace of the pandemic. consequently, the economy of the trade-in tokumbo vehicles becomes drastically ruined as many of the fairly used secondhand car dealers become bankrupt. it is against this background that this study cast its searchlight on the negative influence of the pandemic on the economy of the fairly used or secondhand cars in borno state, nigeria, with a view to proffering some implications for counseling. statement of the problem trade-in tokumbo vehicles are one of the flourishing trades in the economy of borno state, nigeria. apart from the provision of employment to all categories of skilled, semi-skilled, and unskilled labour across the state, creating opportunities for spare part sellers, vulcanizing, sales of lubricant, automobile mechanics, and bringing affordable and durable cars to the comfort of the masses among others, the trade significantly enhances internally generated revenue of the government at all levels. however, despite witnessing the devastating and inhuman activities of the insurgents, which seriously affect the trade, the specter of the covid-19 pandemic characterized by total lockdown and restrictions of all forms of inter and intra state movements has crippled the economy as most of the car dealers become penniless. this is the problem that led to investigating the influence of the covid-19 pandemic on the economy of the trade in fairly used vehicles in the study area. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 20-27 influence of covid-19 pandemic on the economy of tokumbo vehicles trade-in borno state: implications for counselling ibrahim dahiru idriss; ngohi bukar umar │ 23 issn 2807-2049 (online) | 2807-2057 (print) research method the study was a survey design that investigated the influence of the covid-19 pandemic on the economy of tokumbo vehicle trade in borno state, nigeria. the population of the study comprised of all fairly used secondhand car dealers in the state. however, 150 tokumbo car dealers constituted the sample. purposive and stratified random sampling techniques were used in selecting the sample. it was purposive because only registered tokumbo car dealers were selected, while the stratification was based on their location, brand of tokumbo cars dealing with, and the number of years spent in the trade. researchers designed 18 items structured interview schedule (sis) tagged "car dealers interview schedule (cdis)," and focus group discussion (fgd) were the instruments used to elicit data for the study. the cdis was divided into two parts (a & b). part a collected information on demographic characteristics of the respondents, while part b elicited data on brands of cars, years of experience in the trade, socio-economic contributions of the trade, and the influence of covid-19 pandemic on tokumbo trade in borno state, nigeria. the cdis was validated by three experts in the field of business administration of the university of maiduguri, borno state, and a coefficient of 0.74 was obtained using the cronbach alpha reliability method for the internal consistency, which was considered relevant and adequate for the study. descriptive statistics of frequency counts, percentage, and rank order were used in analyzing data collected for the study. three objectives and three research questions piloted the study. the results are presented in table 1-3. objectives of the study the study identified the following objectives: 1. the source of capital for the tokumbo car dealers in borno state, nigeria 2. major brand of tokumbo cars in borno state, nigeria 3. effects of covid-19 pandemic on tokumbo cars trade in borno state, nigeria research questions: the following research questions were answered in this study: 1. what are the sources of capital for the tokumbo car dealers in borno state, nigeria? 2. what is the major brand of tokumbo cars in borno state, nigeria? 3. what are the effects of the covid-19 pandemic on tokumbo car trade in borno state, nigeria? results and discussion research question 1: what are the sources of capital for the tokumbo car dealers in borno state, nigeria? table 1: sources of capital for tokumbo car dealers in borno state, nigeria s/no. source responses rank 1. bank loan 52(34.7) 1st 2. loan from friends and relatives 52(34.7) 1st 3. retirement benefits 17(11.3) 3rd 4. thrift/personal savings 17(11.3) 3rd 5. inheritance 12(8.0) 5th total 150(100.0) note: all responses in braces are percentages of the raw scores international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 20-27 influence of covid-19 pandemic on the economy of tokumbo vehicles trade-in borno state: implications for counselling ibrahim dahiru idriss; ngohi bukar umar 24 │ issn 2807-2049 (online) | 2807-2057 (print) table 1 revealed that loans (from banks, friends, and relatives) were the major sources of capital for dealers in tokumbo cars in borno state, nigeria thus, ranked 1st while finances from inheritance comprised the least source of capital for the dealers thus, ranked 5th in the study area. research question 2: what is the major brand of tokumbo cars in borno state, nigeria? table 2: major brand of tokumbo cars in borno state, nigeria s/no. brand responses rank 1. toyota 33 1st 2. volkswagen 31 2nd 3. honda 23 3rd 4. mercedes benz 23 3rd 5. peugeot 22 5th 6. opel 11 6th 7. others 07 7th total 150(100.0) note: all responses in braces are percentages of the raw scores table 2 indicated that toyota and volkswagen formed the major brands of tokumbo cars in borno state, nigeria, thus ranked 1st and 2nd. others were honda, mercedes benz, and peugeot. the least brand of tokumbo cars in the study area were opel and others (bmw, chevrolet, citron, datsun, fiat, ford, hyundai, kia, land rover, mitsubishi, nissan, renault, range rover, subaru, and volvo) thus, ranked 6th and 7th. research question 3: what are the effects of the covid-19 pandemic on tokumbo car trade in borno state, nigeria? table 3: effects covid-19 pandemic on tokumbo cars trade in borno state, nigeria s/no. effects responses rank 1. rent 38(25.3) 1st 2. loan repayment 38(25.3) 1st 3. gross reduction in sales 28(18.8) 3rd 4. downsizing of staff 14(9.3) 4th 5. reduction in business cash flow 14(9.3) 4th 6. missing compliance deadlines 09(6.0) 6th 7. business partners’ withdrawal 09(6.0) 6th total 150(100.0) note: all responses in braces are percentages of the raw scores table 3 shows that rent, loan repayment, and gross reduction in sales were the major effects of the pandemic on trade in tokumbo cars in borno state, nigeria thus, ranked 1st and 3rd. others were downsizing of staff and reduction in business cash flow. the least effects were missing compliance deadlines and business partners' withdrawal thus, ranked 6th. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 20-27 influence of covid-19 pandemic on the economy of tokumbo vehicles trade-in borno state: implications for counselling ibrahim dahiru idriss; ngohi bukar umar │ 25 issn 2807-2049 (online) | 2807-2057 (print) discussion the findings of this study revealed five sources of capital for the dealers, seven brands of tokumbo cars, and seven effects of coronavirus (covid-19) pandemic on trade in tokumbo cars in borno state, nigeria. research question one stated that what are the sources of capital for the tokumbo car dealers in borno state, nigeria? the finding revealed loans from banks, friends and relatives, retirement benefits, thrift/personal savings, and inheritance. this finding corroborates the earlier findings of festus & ajibade (2018) and akanni & gabriel (2020), who reported that the sources of capital of most business typhoons in nigeria could be traced to either bank loans or loans from friends and relatives, and in rare cases, the business setup may crumble due to repayment problem which may result in assets liquidation or face jail terms. this suggests that most of the businesses don't progress because of mismanagement, natural upheavals, or pandemic. research question two states that what is the major brand of tokumbo cars in borno state, nigeria? this finding revealed that toyota, volkswagen, honda, mercedes benz, peugeot, opel, and others (bmw, chevrolet, citron, datsun, fiat, ford, hyundai, kia, land rover, mitsubishi, nissan, renault, range rover, subaru, and volvo) were the tokumbo brand of cars engaged in by the dealers. this finding agrees with the earlier studies of sabo, maijama'a & samari (2015), akanni & gabriel (2020), tasiu, mustapha & hamza (2017), and pious & yetunde (2018), who reported that tokumbo dealers are usually controlled by the market forces of demand and supply among others. the tokumbo cars consumers develop interest and fashion due to their durability, availability of spare parts, relatively cheap and the available automobile mechanics specialized in fixing it, are those most supplied by the dealers. pious & yetunde (2018), for example, stressed that in rare instances, supplies are made by the dealers based on consumers' personal requests to look "one in town" despite being expensive, without spare parts and specialized mechanics. tasiu, mustapha & hamza (2017) expressed those ambulances, trucks, and other heavy-duty vehicle are generally supplied by dealers based on request and usually with specifications for hospital, commercial, agricultural, and industrial uses. this suggests that various brand of vehicles is supplied by the tokumbo dealers depending on the purpose for which it can be used. research question three states that what are the effects of the covid-19 pandemic on tokumbo car trade in borno state, nigeria? the finding of this study revealed rent, loan repayment, gross reduction in sales, downsizing of staff, reduction in business cash flow, missing compliance deadlines, and business partners' withdrawal as the effects of a covid-19 pandemic on trade-in tokumbo cars. this finding is validated by the earlier studies of aladejebi (2020), fernandes (2020), he & harris (2020), igwe (2020), jorda, singh & taylor (2020), turner & akinremi (2020), and tucker (2020) who reported that the monster of covid-19 pandemic has paralyzed all strata of businesses across the globe and the worst hit by the menace are the small and medium scale entrepreneurs. igwe (2020) and turner & akinremi (2020), for example, expressed that small and medium scale enterprises are the worst affected by the pandemic because they don't have any form of preparedness against the occurrence of natural or anthropogenic disasters and the most adopted coping strategies to contain such pandemic is reducing staff salaries if not downsizing especially in third world countries. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 20-27 influence of covid-19 pandemic on the economy of tokumbo vehicles trade-in borno state: implications for counselling ibrahim dahiru idriss; ngohi bukar umar 26 │ issn 2807-2049 (online) | 2807-2057 (print) implications for counselling based on findings of this study, the following implications for counseling were proffered: the borno state government should, in collaboration with merchant and other development banks, come to the aid of the tokumbo car dealers through their registered trade union and be assisted with soft loans in the form of business interruption loan scheme under closed monitoring and supervision. this is because tokumbo car dealers, apart from their socio-political and financial contribution into government treasuries, also contribute significantly to the state in terms of provision of employment to all categories of the citizenry, which reduces the burden on government, in this context, the government can provide tokumbo car dealers with the loan in the form of job retention scheme. the government at all levels should also intervene by given tokumbo car dealers business rate holidays, small business grant fun, deferral of value-added tax (vat) and waiver or relaxing business taxes, hospitality grant scheme and lifting other custom charges on tokumbo vehicles in addition to providing the tokumbo car dealers with palliatives to cushion effects of the pandemic. tokunbo car traders should also be given individual and group counseling on reality counseling for decision-making during uncertainty, especially in situations like the pandemic because sensational and inflammatory coverage of covid-19 news by electronic (visual and blind) and print (dailies and magazines) media increases negativity and potential risks. conclusion based on the findings of this study, it can be concluded that loans and personal savings were some of the sources of capital for tokumbo car dealers in borno state. toyota, volkswagen, honda, and mercedes benz were some of the brands of tokumbo cars used in the study area. the covid-19 pandemic has a devastating effect on the economy of tokumbo car dealers in the study area, and the repercussion is reflected on individual and state treasuries. apart from the massive downsizing of staff, rent and loan repayments were not possible due to lockdown that halted virtually everything. business interruption loan scheme, business rate holidays, small business grant fun, deferral of value-added tax (vat) and relaxing business taxes, hospitality grant scheme and lifting other custom charges on tokumbo vehicles in addition to providing the tokumbo car dealers with palliatives to cushion effects of the pandemic, reality counseling for decision making during uncertainty were some of the implications for counseling proffered. recommendations based on the findings of this study, the following recommendations were made: i. commercial banks such as the mercantile or merchant banks, banks of industry, or industrial development banks should be mandated by the central bank of nigeria to be issuing loans to trade unions such as tokumbo car dealers with a small interest rate of not more than 2%. ii. the tokumbo car dealers should consider the importation of cars that are cheap, robust, and have available spare parts that can easily be fixed by automobile mechanics. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 20-27 influence of covid-19 pandemic on the economy of tokumbo vehicles trade-in borno state: implications for counselling ibrahim dahiru idriss; ngohi bukar umar │ 27 issn 2807-2049 (online) | 2807-2057 (print) iii. the federal government should have an extension of the moratorium period on all principal repayment on central bank of nigeria facilities by at least two years with effect from the lockdown. references akanni, l. o. & gabriel, s. c. (2020). the implication of covid-19 on the nigerian economy. centre for the study of the economies of africa. retrieved on12/07/2020 from caseaafrica.org. aladejebi, o. (2020). managing small businesses in nigeria during covid-19 crisis: impact and survival strategies. journal of business and management, 22 (1), 24-34. ayokunle, e., oluiyiwa, p. j. & omobowale, a. o. (2016). the tokumbo: a sociological and economic perception of the imported secondhand automobile market in bauchi state, nigeria. business journal of education, 1(1), 28-34. balami, j. (2016). the striking gold in cotonou: entrepreneurship in the euro-west africa secondhand car trade-in benin. in a. s. tasiu, k. mustapha & a. g. hamza. the contributions of secondhand car trade on the economy and society of kano metropolis from 1986-2014. a multi-disciplinary journal of education, 1(1), 53-69. balami, u. m., ogbonna, e. j. & talba, d. m. (2017). entrepreneurship survival strategies: contributions of trade-in cotonour motor cars in northern nigeria. a multi-disciplinary journal of education, 1(1), 82-90. fernandes, n. (2020). economic effects of coronavirus (covid-19) outbreak on the world economy. retrieved from www.papers.ssrn.com festus, k. s. & ajibade, n. r. (2018). the history of trade in secondhand automobiles in nigeria: socio-economic perspectives. journal of economic development and cultural change. 1(2), 77-83. he, h., & harris, l. (2020). the impact of the covid-19 pandemic on corporate social responsibility and marketing philosophy. journal of business research, 11(6), 176-182. igwe, p. a. (2020). coronavirus with looming global health and economic doom. african development institute of research methodology, 1, 1-6, retrieved on 17/02/2020 from www.researchgate.net jorda, o., singh, s. r., & taylor, a. m. (2020). longer-run economic consequences of pandemics. national bureau of economic research. retrieved on 15/05/2020 from www.frbsf.org pious, l. d. & yetunde, o. s. (2018). consumer behaviour in choosing a brand of automobile in kano metropolis. bayero journal of interdisciplinary studies, 1(2), 67. sabo, a. maijama’a, l. a & samari, d. (2015). the tokumbo phenomenon and secondhand economy in nigeria. in a. s. tasiu, k. mustapha & a. g. hamza. the contributions of secondhand car trade on the economy and society of kano metropolis from 1986-2014. a multi-disciplinary journal of education, 1(1), 53-69. tasiu, a. s., mustapha, k. & hamza, a. g. (2017). the contributions of secondhand car trade on the economy and society of kano metropolis from 1986-2014. a multi-disciplinary journal of education, 1(1), 53-69. tucker, h. (2020). coronavirus bankruptcy tracker: major companies are failing amid the shutdown. retrieved on 18/06/2020 from www.forbes.com turner, j. & akinremi, t. (2020). the business effects of pandemics. a rapid literature reviews. erc insight paper microsoft word 2021_v1_577_47-57.docx available online: https://journals.researchsynergypress.com/index.php/ijeiis international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) volume 1 number 1 (2021): 49-58 corresponding author erna.garnia@usbypkp.ac.id doi: https://doi.org/10.31098/ijeiis.v1i1.577 research synergy foundation impact of macroeconomic factors on the market performance of indonesia sharia stocks 1universitas sangga buana, indonesia abstract this paper presents a studied on the impact of macroeconomic factors that is shown by the market performance of indonesia sharia stocks (jii). the macroeconomic factors are the regional and global market indexes, oil price, the fed rate, and the us$ exchange rate. on the other hand, regional markets considered in this paper are singapore and malaysia the global markets considered in this paper are hong kong, japan, and the united states of america. for this purpose, we have used global data from the period of 2009-2019. this paper's main contribution is the use of principal component analysis (pca) to reduce the independent variables. based on the pca, it is found that the macroeconomic factors can be simplified into two factors, namely regional and global factors. moreover, it is found that the oil price, the fed rate, and the us$ exchange rate have no effect on the sharia stock performance. based on the regression analysis, it is found that these two factors have a positive impact with a significant level of 24.2%. it is also found that the global factor has a greater effect than the regional factor. keywords: market index, sharia stocks, macroeconomics, jii this is an open access article under the cc–by-nc license. introduction in introduction, authors should state the objectives of the work at the end of introduction section. before the objective, authors should provide an adequate background, and very short literature survey in order to record the existing solutions/method, to show which is the best of previous researches, to show the main limitation of the previous researches, to show what do you hope to achieve (to solve the limitation), and to show the scientific merit or novelties of the paper. indonesia is a country with islam as the most dominant religion. for this reason, many islamic financial institutions have been established in indonesia, including islamic banks, insurances, and stock exchanges. the islamic capital market in indonesia has grown significantly in the last ten years. from 2011 to 2020, the issuers have increased from 237 to 451, that represents more than 60 percent of total issuers in the indonesia stock exchanges (idx). the market size of the islamic shares is about 51% of the total market size. moreover, the trading frequency of the islamic shares is about 62%, with the trading value about 54% compared to the total market ones (nur qolbi & wahyu t.rahmawati, 2020). figure 1 shows the jakarta islamic index (jii) from january 2009 up to december 2019. in ten years, the jii index growth is 227% or about one percent per month. this significant growth shows that the indonesia sharia stocks are very attractive in terms of return. however, as the investors are not limited to islam investors, the sharia stock behaviors can be no different to non-sharia stock deden rizal riadi, erna garnia, t. tahmat international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 49-58 impact of macroeconomic factors on the market performance of indonesia sharia stocks erna garnia 48 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) behavior. moreover, most of the active investors are foreign investors and, therefore, the sharia stock behaviors may strongly be affected by global macroeconomic factors. many factors have to be taken into account to determine the value of an asset. different investors have different preferences in the valuing of these factors. in addition to the local or regional factors, global factors have a strong impact on asset pricing. asset pricing in the indonesia stock exchanges has different characteristics compared to the developed countries because the majority of the active investors are still foreign investors. macroeconomic factors that are considered important by foreign investors can be totally different compared to the local investors. figure 1. jii index from 2009 to 2019. this paper presents a study on the impacts of macroeconomic factors on the market performance of indonesia sharia stocks that are listed in the jii. the research question is what main macroeconomic factors that strongly affect the performance of indonesia sharia stock market. the considered macroeconomic factors are oil price, the fed rate, us$ exchange rate, and regional and global markets. the considered regional market is the singapore and malaysia stock market indexes. on the other hand, the considered global market is the hong kong, japan, and us market indexes. the main contribution of this paper is the use of principal component analysis (pca) to reduce the number of independent variables. data analysis has shown that the macroeconomic factors other than market indexes have no significant effect on the sharia stock performance. data analysis has also shown that the macroeconomic factors can be grouped into the regional and global macroeconomic market factors. for the data in the period of 2009-2019, it is found that these two macroeconomic market factors have a strong positive impact on the average returns. literature review if a perfect diversification can be done, the non-systemic risks can be eliminated and, therefore, just the systemic risks are faced by the investor. though the same risks are faced, the investor reaction can be different. the investor reaction differs from each other because each investor has different preferences and information. some investors take into account the global factors but 150, 312,5 475, 637,5 800, 962,5 jan '09 jun '09 nov '09 apr '10 sep '10 feb '11 jul '11 des '11 mei '12 okt '12 mar '13 ags '13 jan '14 jun '14 nov '14 apr '15 sep '15 feb '16 jul '16 des '16 mei '17 okt '17 mar '18 ags '18 jan '19 jun '19 nov '19 jii index international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 49-58 impact of macroeconomic factors on the market performance of indonesia sharia stocks erna garnia │ 49 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) some are just local factors. one possible reason why macroeconomic factors are faced differently is the religion of the investor. though the risk is high, it is possible that an investor still prefers a sharia stock than non-sharia stock. similarly, the stock performance is affected by various macroeconomic factors, both regionally and globally. though all stocks are exposed to those macroeconomic risks, each stock behaves differently to various macroeconomic changes. each stock response differently because the fundamental of each issuer is different. the first theory on asset pricing is the one that is published by (sharpe, 1964) and (lintner, 1965). in this theory, it is shown that under perfect diversification, the remaining risk is just the market risk. though this theory received many critiques, this theory is still the most common theory that is given in many university courses. the critiques are mostly on the low explanatory power of beta (market risk) in the asset pricing. various methods to improve the accuracy of the original capital asset pricing model have also been proposed. in 1986, (amihud & mendelson, 1986) has taken into account the liquidity in the capital asset pricing model. in 1992, (fama & french, 1992) took into account the company size and book-to-market value to improve the model. in 1976, ross proposed the arbitrage pricing theory that takes into account various systemic risks in the asset pricing. the common risk that is taken into account is not just the market risk. the last nobel recipients are the one based on prospect theory or behavioral finance (kahneman & tverrsky, 1979; shiller, 2003). in this concept, the human nature of investors is taken into account in the capital asset pricing. following the publication of the arbitrage pricing theory / apt (ross, 1976), a lot of work on macroeconomic factor impacts on the stock performance was published. various macroeconomic factors have been investigated. for example, it was found that the oil price has a significantly long and short-run negative effect on stock prices in the jordan capital market (hammami et al., 2019) and the africa capital market (kelikume & muritala, 2019). however, it is found that the oil prices have a positive and significant relationship in islamic share price in malaysia (yahya et al., 2012) and the canadian capital market (alzyoud et al., 2018). the us exchange rate has a significant negative effect on stock prices only in the short term in jordan capital market (hammami et al., 2019) and in the malaysia stock market (yahya et al., 2012), but has a positive and significant impact on the canadian stock market returns (alzyoud et al., 2018). various studies on the relationships among many stock markets were also published. relationship between malaysian and the philippines stock markets as well as between malaysian and the united states stock markets for a period before the financial crisis were published (karim et al., 2017). relationships among singapore, taiwan, korea, japan, and indonesia stock markets have also been reported (aminda, 2019) a study on the impact of the us$ exchange rate on the indonesia stock market performance has also been published (anantayoga et al., 2014). meanwhile, other research shows that the rupiah exchange rate against the dollar has no effect and only gdp growth and the dow jones index have an effect on the jci (handayani & oktavia, 2018). the results of other studies indicate that the dow jones index, ftse100, hang seng, money supply, and net export have no effect on the composite stock price index. meanwhile, nikkei 225, kospi, and gold have a positive relationship with the composite stock price index (kusumawati & asandimitra, 2017). asian regional stock indices, nikkei 225 index (japan), kospi index (south korea), and kuala lumpur stock exchange index (malaysia) have a positive and significant effect on the jakarta composite index (widodo, 2018). a international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 49-58 impact of macroeconomic factors on the market performance of indonesia sharia stocks erna garnia 50 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) study on the predictability of islamic stock predictability in many countries was also conducted (narayan et al., 2016). it was found out that the performance of the us stock exchange has a strong impact on the performances of islamic stocks in many countries. though a lot of work has been done, the results show that there are inconsistent and, therefore, no general conclusion can be drawn. specifically, it is found that no works on the impacts of macroeconomic factors on the indonesia sharia stocks. it is considered important because the market size of sharia stocks is growing significantly in the last ten years. research method this study uses a descriptive analysis approach and verification. at first, many macroeconomic factors that are considered important in asset pricing were selected, and the data were collected. in this paper, eight macroeconomic factors are used. in general, the considered macroeconomic factors can be classified as market factors and nonmarket factors. the nonmarket factors are international oil price, the fed rate, and the us$ exchange rate. the market factors are the stock market indexes in singapore (sgp), malaysia (mys), hong kong (hkg), japan (jpm), and the united states of america (usa). this research used global data from the period of 2009-2019. we have used the brent oil price as the reference. by using the principal component analysis (pca), the most influential factors are determined. the causal model developed in this study is presented in figure 2: note: (1) pca will be used to simplify or reduce the eight variables into several main factors/components (2) is the partial influence of each factor on y (3) is the simultaneous influence of the factors on y figure 2. causal model of macroeconomic factors and jii stock performance principal component analysis the pca method aims to simplify the observed variables by reducing their dimensions. this is done by eliminating the correlation between the independent variables by transforming the original independent variable into a new variable that is not correlated. after several components of pca results that are free of multicollinearity are obtained, these components become new international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 49-58 impact of macroeconomic factors on the market performance of indonesia sharia stocks erna garnia │ 51 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) independent variables that will be regressed or analyzed for their effects on dependent variables (y) (mashadi, 2018). whether or not factor analysis is appropriate, it is initially necessary to carry out the kaisermeyer-olkin (kmo) test and the barlett test. if the kmo value ranges from 0.5 to 1, then factor analysis is appropriate. however, if the kmo value is less than 0.5, then the factor analysis is not feasible. meanwhile, the barlett test is used to test whether the variables involved are correlated. several other pca tests msa or measure of sampling adequacy. the msa numbers range from 0 to 1, with the following criteria: • msa = 1, the variable can be predicted without error by other variables. • msa> 0.5, the variable can still be predicted and can be analyzed further. • msa<0.5, the variable cannot be predicted and cannot be analyzed further or excluded from other variables. communalities. communalities show how much variance can be explained by the formed factors. total variance explained. the ability of each factor to represent the analyzed variable is indicated by the amount of variance described, which is called an eigenvalue. eigenvalues are a special set of scalars associated with a linear system of equations (i.e., a matrix equation) that are sometimes also known as characteristic roots, characteristic values (hoffman & kunze, 1971), proper values, latent value or latent roots (marcus & minc, 1988). eigenvalue shows the relative importance of each element in calculating the variance of the analyzed variables. eigenvalue numbers below one are not used in calculating the number of factors formed. matrix components. the matrix component is a table that contains the loading factor (correlation value) between the analysis variables and the formed factors. it also describes how well the variables are grouped into certain factors/components. findings and discussion point 1 based on the results of empirical studies, it is found that several macro factors are estimated to have an influence on stock prices, namely the rupiah exchange rate against the us dollar, the fed interest rate, the world oil price, the regional market factors, which consists of malaysia (mys) and singapore (sgp) capital market indices and the global market factors that consist of the hong kong (hkg), united states of america (usa), and japan (jpm) capital market indices. descriptive data of macro factors are presented in table 1. stock exchanges in the usa provide an average monthly return of 0.9%, the largest compared to other stock exchanges in this study. meanwhile, the most significant variation or fluctuation in the average monthly return is the hong kong stock exchange of 5.45%. this shows that the hong kong stock market investment is relatively riskier compared to the malaysia and singapore stock exchanges, which offer almost the same return. this result is important to an investor to decide on investment portfolio. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 49-58 impact of macroeconomic factors on the market performance of indonesia sharia stocks erna garnia 52 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) table 1. descriptive analysis descriptive statistics fact or n minimum maximum mean std. deviation excha nge rate 1 3 2 .06675951760 0000 .069879431000 000 .00228247953 0000 .0191698637000 00 the fed 1 3 2 .92187500000 0000 1.00000000000 0000 .02129922630 0000 .1770782030000 00 hkg 1 3 2 .14329004200 0000 .170737158000 000 .00658194206 0000 .0545762427000 00 usa 1 3 2 .11722864800 0000 .095445224100 000 .00969605909 0000 .0380662744000 00 mys 1 3 2 .27160792500 0000 .348846517000 000 .00563000048 0000 .0479231637000 00 jpm 1 3 2 .11654639900 0000 .128498660000 000 .00879971857 0000 .0516651326000 00 sgp 1 3 2 .19545865000 0000 .212885621000 000 .00577168348 0000 .0542740037000 00 oil price 1 3 2 .22018067700 0000 .297143975000 000 .00606278514 0000 .0859306339000 00 fulfilment of pca assumptions the process of forming the main components requires several stages and repetition of the process until the primary component model is included that meets the pca assumptions. the initial analysis uses eight external variables as shown in table 1, which are thought to be related to stock returns. after going through the necessary stages and adjustments, only five variables (hkg, usa, mys, jpm, sgp) are obtained, which form the two main components that meet the pca assumption. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 49-58 impact of macroeconomic factors on the market performance of indonesia sharia stocks erna garnia │ 53 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) table 2. recapitulation of pca process results 8 variables 6 variables 5 variables fulfilment of pca assumptions ! kmo – measure =0,772 ! barlett test = 226 fulfilment of pca assumption ! kmo – measure = 0,753 ! barlett test =193 fulfilment of pca assumption ! kmo – measure = 0,694 barlett test =157,86 fulfilment of pca assumption anti image correlation min = 0,531 max = 0,854 min = 0,654 max = 0,841 min = 0.607 max = 0.727 communalities min = 0,194 max = 0,755 min = 0,436 max = 0,761 min = 0.615 max = 0.796 factors formed and variations explained factor 1: 5 variables (35,7%) factor 2: 3 variables (14,93%) factor 1: 4 variables (43,64%) factor 2: 2 variables (18,91%) factor 1: 3 variables (46,1%) faktor 2: 2 variables (22,55%) eigen value cumulative 50,6 % 62,55 % 68.74 % notes for the change the variables fed and exchange rate are omitted (communalities <0.5) the variable oil price is forgotten (communalities < 0.5) the commonality value shows how much a variable can explain the factor. the us capital market variable, for example, has the most significant value of commonalities, namely 0.796, which means that this variable can explain the factor of 79.6%. the fed, exchange rate, and oil price variables were eliminated because of the low value of communality (<0.5) so that they were only able to explain variations in the low factor, thus making the eigenvalues low (see table 2). after the variable is removed, the eigenvalue increases to 68.74%, which means that the two factors formed can explain the variations in the model by 68.74% the results of the iteration process on five variables indicate that all assumptions in pca have been fulfilled, so that we got two components or factors that represent the five variables, as shown in table 3. this result is important to determine which market index is the most influential factor in the performance of the indonesia sharia stocks. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 49-58 impact of macroeconomic factors on the market performance of indonesia sharia stocks erna garnia 54 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) table 3. component matric component 1 2 hkg .813 .258 usa .889 .078 mys .028 .763 jpm .845 -.036 sgp .127 .774 the details of the variables that make up these two factors (table 3), namely those that have the most significant correlation value for each variable on these two factors, are: 1) factor 1 consists of the capital markets of hong kong, the usa, and japan which can be generalized to be global market factors 2) factor 2 consists of malaysia and singapore capital market indexes which can be generalized as the regional market factor the results of this new factor or variable are regional and global market factors which are predicted to have an influence on stock the indonesia sharia stocks performance, especially those who are listed on the jakarta islamic index (jii). further test results with regression gave the following model (return as a function of global and regional market factors: 𝑌 = 0,010 + 0,022𝑋! + 0,009𝑋" (1) (0,006) ** (0,000)*** (0,018)* *significant at α ≤ 5%, and **significant at α ≤ 1%, and *** significant at α ≤ 0.1% where y is the jii stock performance (that is measured by the return), x1 is the global market factor, and x2 is the regional market factor. this result shows that global and regional market factors have a positive and significant impact on the indonesia sharia stock market, both partially and simultaneously, with a significant level of less than 5%. the r square of the above regression model is 0.242; this means that the contribution of x1 and x2 is 24.2%. thus, the rest, 75.8%, represents other factors outside of the considered macroeconomic factors. the resulted in r square for the obtained models is acceptable as, according to extensive literature review, the common value of the r square of the asset pricing model is about 20% (bali et al., 2016). based on the above results, it can be seen that, in general, x1 and x2 factors have positive and significant effects on the stock returns of jii. based on the above regression coefficients, it can be seen that the global market factor has a greater impact than the regional market factor. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 49-58 impact of macroeconomic factors on the market performance of indonesia sharia stocks erna garnia │ 55 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) discussion the results of this study show that the global market factor, namely the hong kong, usa, and japan capital market indexes, has a positive and significant impact on the indonesia sharia stock market. the impact is more significant compared to the regional market factor, which represents the malaysia and singapore market indexes. these results are similar to the previous research results (aminda, 2019), (handayani & oktavia, 2018) and (majid, 2018). the results that show other macroeconomic factors other than capital market factors have no significant effects on the market performance are surprising. by applying the principal component analysis, however, we can determine exactly which factors are really significant. moreover, by using the principal component analysis, we can reduce the number of independent variables and, therefore, a deeper insight can be obtained. the result that shows the global market factor has a stronger impact on the indonesia sharia stocks is in line with the result of many studies in various countries (narayan et al., 2016). the results, however, have shown that the sharia stock performance is almost no different from the non-sharia stock performance. this phenomenon needs further research to investigate the reason. conclusion this paper presents a study on the impacts of various macroeconomic factors on the market performance of the indonesia sharia stocks that are listed in the indonesia stock exchanges. by using the principal component analysis, it is found that the most important macroeconomic factors are the ones that are related to the capital market indexes. based on the principal component analysis, the considered capital market indexes can be grouped into the regional market factor and the global market factor. the global market factor has a stronger impact than the regional market factor. for further research, it is recommended to take into account other macroeconomic factors such as gold price, bitcoin, sukuk (sharia bond), and other investment alternatives. moreover, it is important to compare the sharia stock performances of many islamic countries. further investigation about the differences and similarities of sharia and non-sharia stocks has to be done. references alzyoud, h., wang, e. z., & basso, m. g. (2018). dynamics of canadian oil price and its impact on exchange rate and stock market. 8(3), 107–114. amihud, y., & mendelson, h. (1986). asset pricing aivd the bid-ask spread*. journal of financial economics, 17, 223–249. aminda, r. s. (2019). analisis kointegrasi pasar saham asia-7 dan implikasinya terhadap pengelolaan portofolio internasional. 2(1), 114–124. anantayoga, i. g., anantayoga, i. g. w., achsani, n. a., & maulana, t. n. a. (2014). penggunaan arbitrage pricing theory dalam mengukur return kelompok saham sektoral. widyariset, 17(1), 115–124. https://doi.org/10.14203/widyariset.17.1.2014.115-124 bali, t. g., engle, r. f., & murray, s. (2016). empirical asset pricing, the cross-section of stock returns. john wiley & sons, inc. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 49-58 impact of macroeconomic factors on the market performance of indonesia sharia stocks erna garnia 56 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) fama, e. f., & french, k. r. (1992). the cross-section of expected stock returns. the journal of finance, 47(2), 427–465. https://doi.org/10.1111/j.1540-6261.1992.tb04398.x hammami, a., ghenimi, & bouri, a. (2019). oil prices, us exchange rates, and stock market: evidence from jordan as a net oil importer. mpra papers. handayani, w., & oktavia, s. (2018). effect of rupiah exchange rate, gdp growth, and dow jones index on composite stock price index in indonesia stock exchange. journal of accounting and strategic finance, 1(01), 23–32. https://doi.org/10.33005/jasf.v1i01.24 hoffman, k., & kunze, r. (1971). linear algebr a second edition (second). prenticd-hall. kahneman, d., & tverrsky, a. (1979). prospect theeory: an analysis of decision under risk. journal of the econometric society, 47(2), 263–291. karim, a., saifudin nur, m., & faturohman, a. (2017). autocorrelation spatial infrastruktur transportasi di jawa tengah. prosiding seminar nasional publikasi hasil-hasil penelitian dan pengabdian masyarakat, 8–11. kelikume, i., & muritala, o. (2019). the impact of changes in oil price on stock market: evidence from africa. international journal of management, economics and social sciences (ijmess), 8(3), 169–194. https://doi.org/10.32327/ijmess/8.3.2019.11 kusumawati, d. a., & asandimitra, n. (2017). impact of global index, gold price and macro economic variable for indonesia composite index. research journal of finance and accounting, 8(2). lintner, j. (1965). the valuation of risk assets and the selection of risky investments in stock portfolios and capital budgets. the review of economics and statistics, 47(1), 13. https://doi.org/10.2307/1924119 majid, m. s. a. (2018). who co-moves the islamic stock market of indonesia the us , uk or japan ? 10(july), 267–284. marcus, m., & minc, h. (1988). introduction to linear algebra. dover publications. mashadi. (2018). principal component analysis (pca) salah cara mengatasi multikolinearitas. narayan, p. k., phan, d. h. b., sharma, s. s., & westerlund, j. (2016). paci fi c-basin finance journal are islamic stock returns predictable ? a global perspective. pacific-basin finance journal, 40, 210–223. https://doi.org/10.1016/j.pacfin.2016.08.008 nur qolbi, & wahyu t.rahmawati. (2020). bei: pasar modal syariah berkembang pesat dan semakin menarik. https://investasi.kontan.co.id/. ross, s. a. (1976). the arbitrage theory of capital asset pricing. journal of economic theory, 13(3), 341–360. https://doi.org/10.1016/0022-0531(76)90046-6 sharpe, w. f. (1964). capital asset prices: a theory of market equilibrium under conditions of risk. the journal of finance, 19(3), 425–442. https://doi.org/10.1111/j.1540-6261.1964.tb02865.x shiller, r. j. (2003). from efficient markets theory to behavioral finance. november, 42–43. widodo, w. (2018). analisis pengaruh indeks harga saham gabungan regional asia terhadap indeks harga saham gabungan indonesia. ekbis: jurnal ekonomi dan bisnis, 1(2), 148. https://doi.org/10.14421/ekbis.2017.1.2.1016 yahya, m., hussin, m., muhammad, f., fauzi, m., hussin, a., & razak, a. a. (2012). the relationship between oil price, exchange rate and islamic stock market in malaysia. research journal of finance and accounting , 3(5), 83–92 international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 49-58 impact of macroeconomic factors on the market performance of indonesia sharia stocks erna garnia │ 57 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) available online: https://journals.researchsynergypress.com/index.php/ijeiis international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049(online)| 2807-2057 (print) volume 2 number 2 (2022): 45-57 corresponding author trinandari@perbanas.id doi: 10.31098/ijeiis.v2i2.1048 research synergy foundation implementation of anti-fraud strategy in islamic banks and dispute resolution alternative in the perspective of islamic economic law in indonesia andi fariana1, trinandari prasetyo nugrahanti2 1faculty of islamic economics and business, abfi perbanas jakarta institute, indonesia 2faculty of economics and business, abfi perbanas jakarta institute, indonesia abstract the potential for disputes increases with the growth of islamic banks due to the possible occurrence of fraud in various forms. therefore, immediate and appropriate steps are needed to detect and resolve fraud early. when fraud is not immediately addressed, it causes enormous losses, thereby decreasing public trust in islamic banks. the financial services authority regulation number 39/pojk.03/2019 concerning the implementation of the anti-fraud strategy is sufficient to regulate the strengthening of the internal control system. however, the introduction and preparation of follow-up actions in resolving fraud-related disputes are still required through litigation in the religious courts or non-litigation using the mediation and arbitration processes. this research is conducted to resolve disputes through mediation or arbitration as indicated in the qur'an with the term al shulhu. the mediation model offered is to mediate internally within the banking institution through an independent mediator appointed by the bps (sharia supervisory agency). when internal mediation is not resolved, the next stage is mediation or arbitration at a special institution, such as basyarnas (national sharia arbitration board) or lapspi (indonesian banking dispute resolution alternative institute), without ruling out selecting a litigation institution of the religious courts. keywords: fraud, islamic banking, anti-fraud strategy, mediation this is an open access article under the cc–by-nc license. introduction the rapid growth of the economic and business sectors without limits makes it possible for the easy penetration of various life dimensions, thereby making human economic behavior banking-oriented (rahmat & ngatino, 2002:1). presently, people are starting to fuss over the metaverse economy even though only 19.6% of adults are reported to own bank accounts (global financial inclusion index, 2011). at that time, bank indonesia had targeted to extend its banking services (bankable) to 50% of the population by 2019 (yuliaty & lubis, 2018). based on the world bank's global findex database, indonesia's financial inclusion index in 2017 was 48.9% (shahrir ika, 2021), indicating that most indonesians are still experiencing certain obstacles in terms of accessing banking products and services. this can be quickly altered because it is driven by digital transformation in the banking sector. ojk (financial services authority), in charge of regulating the indonesia banking development roadmap, which is intended to serve in the 2020 to 2025 period, has made one pillar of its policy direction to accelerate digital banking transformation (ojk, 2020). several years ago, chapra (2008) stated that the financial subsystem is the most important part of international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 34-44 implementation of anti-fraud strategy in islamic banks and dispute resolution alternative in the perspective of islamic economic law in indonesia andi fariana, trinandari prasetyo nugrahanti 46 │ issn 2807-2049(online)| 2807-2057 (print) an economic structure in a civilized world. in this subsystem, all business transaction models are generally applicable and operational. chapra (2008) further stated that a just monetary system needs to be enforced based on islamic economic principles (better known as sharia economics in indonesia). this is because the world-dominating doctrines of capitalism, socialism, communism and the welfare state are too weak to guide humans to uphold a just economic system referred to as the new architecture (veithzal & antoni, 2012: 4). in indonesia, sharia economic growth is supported by a large muslim population, including solid fiscal fundamentals, and abundant natural resources, all of which serve as an underlying transaction for the islamic finance industry (alamsyah, 2012). meanwhile, islamic banking is considered an entity with special characteristics that continues to develop rapidly. in 2022, its assets, financing, and third-party funds continued to experience positive growth. the initial number of assets, namely 694, was predicted to reach 734 trillion rupiahs, while financing recorded an increase from 452 to 470 trillion rupiahs, and that of third-party funds was from 549 to 575 trillion rupiahs (widodo et al., 2022). although several problems followed this growth, one important issue that deserves attention is the occurrence of fraud. it is of critical relevance to consider the anti fraud strategy and the dispute resolution system. this is because the anti-fraud strategy reflects. an entity's commitment to controlling any possible occurrence of fraud. it is not only anticipation but also a form or model used to tackle fraud-related cases. financial statements are a structured presentation of an entity's fiscal position and performance. its purpose is to provide information about an entity's financial position, performance, and cash flows that are useful to most consumers in terms of making economic decisions (psak, 2020). financial statements also prove the management's accountability for the resources entrusted to their care (skousen et al., 2008). however, any fraud incident causes the information to be invalid and inconsistent with financial reporting mechanisms. a survey carried out in 2018 by the acfe (association of certified fraud examiners) concerning the global study on occupational fraud and abuses proved that banks were ranked the highest in terms of their occurrences. this financial institution is vulnerable to this heinous act based on the frequency of occurrence. banks usually experience fraud committed by external and internal parties such as employees. unfortunately, fraudulent activities, especially on financial statements, occur due to various parties' motivation and encouragement, both from within and outside the company. several internal and external modes of the scam are based on the collusion between both parties. fraud, as earlier mentioned, is certainly a serious problem if not rapidly resolved. therefore, a quick and transparent settlement while still upholding the values of justice and legal certainty is important and needs to be prioritized. in islamic banking, fraud certainly needs a model in accordance with its legal values and applicable positive provisions. based on the background described earlier, this research intends to describe the forms of fraud that occur in islamic banks. it also aims to determine how the enacted laws and regulations regulate anti-fraud strategies and finally offers the concept of related dispute resolution patterns. international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 34-44 islamophobia and a proper understanding of islam, a study of bangladesh azmery sultana 47 │ issn 2807-2049(online)| 2807-2057 (print) research method this conceptual research adopted a legal approach, and the first step involves searching for laws and regulations related to anti-fraud and dispute resolution within and outside the court. therefore, this is also regarded as a normative legal study because it evaluates secondary data through laws and regulations. a search is further conducted on related journals, data on islamic banks' growth, and fraud cases. after linking the theory with existing laws and regulations, it was followed by interpreting the building patterns or models of dispute resolution and drawing conclusions. a conceptual framework is shown in figure 1. figure 1: conceptual framework result and discussion justice and dispute resolution in the building of the sharia economic law system justice is a condition for achieving happiness and is the ideal of every society and state. however, this is in accordance with the adage, "even though the sky falls; justice must be upheld". the ideals of the state to achieve justice are similar to the ones affirmed in the national principles (pancasila). the preamble of the 1945 constitution clearly emphasizes that the state aims to achieve a just and equitable society. this noble goal can only be realized in a sovereign and peaceful state with divine values or basis. in other words, it cannot be achieved in a nation that is atheist or does not recognize the existence and power of the almighty god. ibn khaldun and fariana (2014) stated that a monocratic state recognizes and underlies relationships with a transcendental nature while implementing guidelines based on the values of god's law combined with human thought. according to a. hasjmy religion and the state have a symbiotic and reciprocal relationship, beneficial to each other (sirajuddin, 2007). furthe rmore, islam and the state are perceived as a package that does not need to be confronted as two opposite poles because of their mutual reinforcement. religion provides legitimacy to the state, while this, non-litigation (arbitration, mediation at basyarnas and lapspi) litigation (religious courts) mediation anti-fraud strategy international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 34-44 implementation of anti-fraud strategy in islamic banks and dispute resolution alternative in the perspective of islamic economic law in indonesia andi fariana, trinandari prasetyo nugrahanti 48 │ issn 2807-2049(online)| 2807-2057 (print) in turn, enacts an ethical and moral paradigm in running the government, ensuring each unites to forms an institutionalized power. meanwhile, adhering to the principles of pancasila means that the community has adopted religious ideologies (sirajuddin, 2007). a hasjmy stated that one could accept the concept of a nation-state without mentioning an islamic state (sirajuddin, 2007). the third amendment of article 1, paragraph (3) of the 1945 constitution states that indonesia is a lawful state. this simply implies that it is principled and has a good state administration. hasbi ash shiddieqy (1970) stated that only a lawful state could be perfectly upright and victorious. the pancasila enacts active laws and principles that regulate human relations in society and institutional relationships and processes (kusumaatmadja, 1976). this is in line with the development law theories of mochtar kusumaatmadja and lawrence m. friedman (2001) that an authorized system consists of structure, substance, and legal culture elements. these theories imply that the law grows and develops in society. it varies based on the changing times, and its growth is felt in all dimensions, substance, culture, and structure. another ignorable aspect is the fulfillment of justice in accordance with religious values that characterizes the sta te of life. regarding the goal of the state, namely a just and prosperous society, economic issues need to be in synergy with the developed legal system, which is necessary. the monocratic theory proposed by ibn khaldun implies that divine values are implemented in state life. according to friedman's theory, supported by that of mochtar kusumantmadja, the law continues to develop and grow in an integrated manner, thereby. becoming a solid basis for the creation of justice, especially if there is a legal dispute because it does not only exist in courtrooms. rather it also exists in social lives. law and the economy are certainly inseparable, and in the last few decades, the islamic economy has experienced rapid growth. one relevant aspect is islamic banking, which occasionally triggers the development of the national economy. incidentally, towards the end of 2020, indonesian islamic financial assets experienced a positive increase of 22.71%. idr 1,801.40 trillion was recorded against the idr 1,468.07 trillion obtained in the previous year (ojk, 2020). overall, the performance of the national islamic finance during the pandemic continues to strengthen to maintain economic stability amid the revival of the economy (bi, 2020). one of the important factors that support the existence and development of islamic banking is the actualization of an integrated dispute resolution system based on justice. it should be encompassed with positive law as a reception of islamic law that grows and develops in society. dispute resolution in islamic banks is part of the sharia economic law system, which is the outcome of legal politics as a positive catalyst (fariana, 2021). this is not only created because of the superior positive legal raw materials derived from islamic law; rather, it is also supported by politics. fraud in the perspective of anti-fraud strategy and dispute resolution according to the association of certified fraud examiners (acfe), fraud is an error intentionally made by an individual or entity that results in some unfavorable benefits to other persons or parties (ernst & young, 2009). fraudulent financial statements or reporting often start with quarterly misstatements or earnings management that are considered immaterial but eventually develop into massive fraud, resulting in misleading annual fiscal information (rezaee, international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 34-44 islamophobia and a proper understanding of islam, a study of bangladesh azmery sultana 49 │ issn 2807-2049(online)| 2807-2057 (print) 2002). it is a deliberate misrepresentation of a company's financial condition that is executed through misstatements and omissions of amounts or disclosures in financial statements to deceive users. fraudulent financial reporting activities include manipulation, falsification, and alteration of accounting records or supporting documents that are prepared not to present the truth or intentionally omit important events, transactions, and information from the financial statements, as well as the application of incorrect accounting principles. statement on auditing standards number 99 defines fraud as "an intentional act that results in a material misstatement in financial statements that are perceived as the subject of an audit." prasetyo et al. (peak indonesia, 2003) further stated that according to the black's law dictionary, fraud includes all kinds of heinous acts attempted by an individual to take advantage of others. this includes wrong advice or coercion of the truth, unexpected means, cunning or hidden tactics, and any unreasonable way that causes others to be deceived. meanwhile, the association of certified fraud examiners (acfe) (2014) stated that fraud is an unlawful act carried out intentionally for certain purposes by either the employees of an organization or external parties for personal or group gain that directly or indirectly harms the customers. there is usually no solution for detecting fraudulent financial reporting due to the various underlying motivations and the diverse methods employed (brennan & mcgrath, 2007). corporate governance is often associated with fraudulent financial reporting. this is in line with the research conducted by dechow et al. (1996) and dechow & skinner (2000). they stated that the highest incidence of fraud occurs in companies with weak corporate governance, such as those that tend not to have an audit committee. the finding was further reinforced by dunn (2004), who concluded that this heinous act is likely to occur when power is concentrated on the insider. some other related research, such as cressy (1950), proposed the fraud triangle theory. it states that fraud is caused by three factors, namely pressure, opportunity, and rationalization. this concept was later adopted by the american institute of certified public accountants (aicpa, 2002), which issued a statement of auditing standards number 99 (sas no. 99) regarding the consideration of fraud in a financial statement audit in october 2002 (skousen et al., 2008). cressey (1953) interviewed 200 embezzlers currently serving time in prison and concluded that every fraudulent activity was triggered by three important factors, such as pressure, opportunity, and rationalization. wolfe and hermanson (2004) reported that fraud diamond is a refinement of the fraud triangle theory proposed by cressey (1953). in addition to pressure, opportunity, and rationalization, wolfe and hermanson (2004), included one qualitative element, namely capability, thereby making them four, known as fraud diamond. these factors have been proven to promote fraud in financial statements by using the fraud diamond theory analysis. the most recent fraud theory, namely fraud pentagon, was developed by horwath (2011). it involves two additional elements, competence, and arrogance, to the three used in the fraud triangle theory. this resulted in five elements, pressure, opportunity, rationalization, competence, and arrogance, known as the fraud pentagon. related studies on fraud in the banking sector carried out by ashari & nugrahanti (2021) and said et al. (2017) stated that one major cause of this heinous act in rural banks (bpr) and bpr international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 34-44 implementation of anti-fraud strategy in islamic banks and dispute resolution alternative in the perspective of islamic economic law in indonesia andi fariana, trinandari prasetyo nugrahanti 50 │ issn 2807-2049(online)| 2807-2057 (print) syariah is ethical violations. furthermore, fraud occurs due to poor employment practices, ineffective employee training, work overload, weak internal control system, and low compliance among bank managers and employees (bhasin, 2015). the diverse types include (1) embezzlement or misappropriation, (2) loan fraud, (3) real estate fraud, (4) new account fraud schemes, (5) money transfer fraud, (6) electric data capture fraud (cheating on atms), (7) letter off credit fraud, as well as (8) blank check (non-sufficient fund) and check forgery. the management is often pressurized to prove that the company can manage its assets properly to maximize profits to produce high returns for investors. they are forced to use financial statements as a tool to cover the poor stability of fiscal conditions caused by fraud. relating to the issue of fraud, it is necessary to consider its potential occurrence in islamic banks. these institutions are generally managed based on the principle of prudence. the growth of islamic commercial banks and sharia business units is reflected in the number of operational head offices, sub-branches, and cash offices which are 868, 1,535, and 557, respectively. this also includes its total assets, which increased from idr 593,948 billion to idr 646,012 billion from december 2020 to november 2021. in november 2021, 3317 sharia service offices and business units, including commercial banks, were distributed throughout java and papua. besides, there was even one operational head office outside indonesia (ojk, 2021). this kind of growth is certainly bound to trigger fraud because it is not only an act of deviation but also an omission that causes losses. it was emphasized that relatively 17.8% of fraudulent activities occur in the banking and financial service sector (the highest compared to the fraud that occurs in government or other industries). this research focused more on cases investigated by cfes (certified fraud examiners). it was further discovered that the banking industry, financial services, and islamic banks have the highest risk of fraudulent activities and are also the most proactive in dealing with anti-fraud issues. therefore, implementing good corporate governance in islamic banks was the solution proffered (astuti, 2018). however, the results show that it does not significantly affect such heinous acts (herdianto et al., 2016). the diverse forms of fraud involve some sort of collaboration between employees and customers, manipulation of financial statements by mudharib, embezzlement and burglary of customers’ savings, abuse of authority, murabahah bil wakalah, fictitious financing, notifying or exchanging user ids, late or not paying off the funding, and manipulating the cost of goods in murabahah contract, transferring objects, pledging objects that do not belong to them, restructuring the mudharabah contract to become a qardh, late provision of financing to customers, and the performance of non-sharia transactions (nunianinsi, 2021). the earlier acquired data implies that islamic economic growth is generally accompanied by islamic banking and the increased potential for fraud. therefore, an anti-fraud strategy is essential, and in circumstances where fraud has occurred, the adopted pattern of dispute resolution also needs to be observed. as a financial institution that bears the sharia (islam) flag, islamic values must be a strong color in the dispute resolution process or procedure. islamic law grows and lives in society (the living law) and is perceived as a raw material for the national legal system through some political catalyst. this regulation needs to be enforced because it has been transformed into various policies. related to banking, the regulations referred to include law number 10 of 1998 international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 34-44 islamophobia and a proper understanding of islam, a study of bangladesh azmery sultana 51 │ issn 2807-2049(online)| 2807-2057 (print) concerning banking, law number 21 of 2008 concerning sharia banking, law number 21 of 2011 concerning the financial services authority (ojk), and ojk regulation number 39/pojk.03/2019 on the implementation of anti-fraud strategy for commercial banks. the legal basis for enacting an anti-fraud strategy is detailed in bank indonesia circular number 13/28/dpnp dated 9 december 2011 concerning the implementation of an anti-fraud strategy for commercial banks and bank indonesia circular number 13/23/dpnp dated 25 october 2011 concerning amendments to circular number 5 /21/dpnp on the implementation of risk management for commercial banks. bank indonesia circular number 13/28/dpnp states that banks are expected to implement an anti-fraud strategy adapted to the internal and external environments, the complexity of business activities, potentials, types, and risks of fraud as supported by adequate resources. this is applicable to commercial banks that perform conventional and sharia activities. ojk is completely aware that every business activity always has the potential for fraud. therefore, banks are required to implement an anti-fraud strategy that includes prevention, detection, investigation, sanctions, and monitoring, as well as subsequently becoming the object of ojk supervision (ojk, 2020). currently, the anti-fraud strategy for commercial banks is regulated by the financial services authority regulation (pojk) number 39/pojk.03/2019, which came into effect on 1 january 2020, thereby causing the bank indonesia circular number 13/28/dpnp to become invalid. this regulation implies that the banks' business activities are exposed to operational risks associated with the fraud. to minimize its occurrence, there is a need to strengthen the internal control system by enacting an anti-fraud strategy. article 4, paragraph (2) states that there are four pillars in preparing and implementing an anti-fraud strategy. these include the pillar of prevention, detection, investigation, reporting, and sanctions, as well as monitoring, evaluation, and follow-up. to implement the antifraud strategy, banks are required to establish a work unit that reports to the president director and has direct communication and relationships with the board of commissioners, as referred to in article 7. banks are obligated to report the enactment of this policy every tenure and submit reports of fraud that have a significant impact not later than three days after this financial institution becomes aware of the occurrence of fraud. this reporting procedure is stated in article 12. ojk regulates the obligation for banks to report the implementation of anti-fraud strategy regularly, including the occurrence of fraud, as soon as possible. the problem is determining if banks take quick and immediate actions to minimize losses or provide security for the perpetrators when fraud causes a significant impact. therefore, a supervisory mechanism created as a form of handling model and carried out simultaneously with the reporting activities to the ojk is needed. international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 34-44 implementation of anti-fraud strategy in islamic banks and dispute resolution alternative in the perspective of islamic economic law in indonesia andi fariana, trinandari prasetyo nugrahanti 52 │ issn 2807-2049(online)| 2807-2057 (print) figure 2. anti-fraud strategy scheme generally, dispute resolution in sharia banking is carried out through two channels, namely litigation in the religious courts and non-litigation in arbitration at basyarnas (national sharia arbitration board) or lapspi (indonesian banking dispute resolution alternative institute). in 2020, the number of sharia economic cases, including those handled by the religious courts, the religious high court, the supreme court (cassation), and supreme court review, was 463, 62, 34, and 3 (agustianto minka, 2021). this data shows that the rapid growth of this economy creates the potential for disputes to increase. however, the large potential for disputes compared to the number of cases resolved by the religious courts indicates that the religious courts do not handle some related issues. if this assumption is correct, the handling of cases should be resolved through litigation in court and non-litigation in arbitration or mediation institutions. the legal regulation that protects the operation of sharia banking is law number 21 of 2008. article 55, paragraph (2) of the law is a reference in the sharia banking dispute resolution. this implies a choice of forum for disputing parties in islamic banking. however, the issuance of the constitutional court decision number 93/puu-x/2012 shows that the elucidation of article 55 paragraph (2) was canceled because it is considered contrary to the 1945 constitution. it creates legal uncertainty and does not have binding legal force. litigation resolution is the absolute authority of the religious courts. initially, its competence especially relating to the resolved sharia economic disputes creates doubts for the community because there is an assumption that the religious courts only resolve disputes in the field of family law. the fact shows its use in resolving disputes in a litigation manner has won the community's trust. this is because it is supported by judges who have sharia economics certification as well as various consistent regulatory instruments, such as supreme court regulation number 14 of 2016 number 4 of 2019, concerning procedures for sharia economic dispute resolution and simple lawsuit resolution as an amendment to the supreme court regulation number 2 of 2015. furthermore, it is also supported by excellent facilities and infrastructures such as a representative building, e-court, and e-litigation, as stated in pillar 2 detection pillar 3 investigation, reporting, and sanctions pillar 4 monitoring, evaluation, and follow-up pillar i prevention bid for mediation, introduction to procedures implementati on of mediation international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 34-44 islamophobia and a proper understanding of islam, a study of bangladesh azmery sultana 53 │ issn 2807-2049(online)| 2807-2057 (print) supreme court regulation numbers 3 of 2018 and 1 of 2019. the great public trust in the religious courts does not rule out the need for other means to resolve cases in islamic banking. this is because the banking sector relies on public trust and such issues need to be quickly resolved. dispute resolution outside the court is an alternative that needs to be developed. law number 30 of 1999 concerning the dispute resolution alternative does not contain the definition of mediation or arbitration. it is contained in bank indonesia regulation number 8/5/pbi/2006 concerning banking mediation. number 5 of the bank indonesia regulation states that mediation is a dispute resolution process that involves a mediator to assist the parties involved. the essence is to resolve the form of a voluntary agreement on part or all of the reasoned issues. this definition implies that the mediator does not have the authority to decide the dispute but only assists and facilitates the parties involved to conclude. mediation is one form of dispute resolution outside the court. cases that can be resolved through mediation are usually civil disputes, while criminal ones are resolved by consensus through mediation in the form of a peace agreement to indicate their good faith not to continue with the case or revoke certain criminal reports (suherman, 2017). in islamic law, the muamalah dispute resolution uses the term al-shulhu which denotes deciding a quarrel or dispute between two disputing parties. meanwhile, hasby ash-siddique stated it is a contract agreed upon by two people fighting over the right to execute some particular task. in certain instances, the dispute can disappear based on the contract (muflikhudin, 2020). al shulhu's definition and way to resolve disputes are based on the al-quran surah al hujurat verse 10, which states, "the believers are but one brotherhood, there is need to make peace between your brothers, and be mindful of allah to be shown mercy." this triggers the disputing parties to take mediation internally using an independent mediator and proceed to arbitration through an official institution to make peace. this is an alternative to resolving disputes when fraud occurs in islamic banking. however, this effort certainly does not invalidate the obligation to continue to provide the financial services authority (ojk) with reports. conclusion generally, islamic banking needs to employ the principle of prudence in executing its activities, and fraud-related issues need to be quickly handled appropriately. the financial services authority regulation has regulated the implementation of anti-fraud, but in addition, a handling pattern is needed if fraud is detected to have occurred. the path that can be taken is to carry out internal mediation as well as continuously through existing institutions such as basyarnas (national sharia arbitration board), lapspi (indonesian banking dispute resolution alternative institute), or bani (indonesian national arbitration board) if an internal mediation resolution is not reached. mediation is carried out to ensure that the fraudulent activity is not widely exposed but can be resolved quickly because customer trust still needs to be maintained. however, if the fraud has a broad impact and cannot be resolved through mediation, then litigation in court can also be taken. this research is limited because it is only a conceptual descriptive evaluation and uses a normative legal approach. limitations on the variety of fraud types in islamic banks are also international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 34-44 implementation of anti-fraud strategy in islamic banks and dispute resolution alternative in the perspective of islamic economic law in indonesia andi fariana, trinandari prasetyo nugrahanti 54 │ issn 2807-2049(online)| 2807-2057 (print) an obstacle, thereby leading to the need for more extensive and in-depth research to be carried out to provide more appropriate solutions. references aaoifi (1998). accounting and auditing standards for islamic financial institutions. safar 1419– june, manama, bahrain agustianto minka. (2021). webinar oleh iqtishad consulting, 22 september. alamsyah, h. (2012). perkembangan dan prospek perbankan syariah indonesia: tantangan dalam menyongsong mea 2015. makalah disampaikan pada ceramah ilmiah ikatan ahli ekonomi islam (iaei), milad ke-18 iaei,(13 april 2012). american institute of certified public accountants (aicpa). auditing standards board. (2002). consideration of fraud in a financial statement audit:(supersedes statement on auditing standards no. 82, aicpa, professional standards, vol. 1, au sec. 316; and amends sas no. 1, codification of auditing standards and procedures, aicpa, professional standards, vol. 1, au sec. 230," due professional care in the performance of work," and sas no. 85, management representations, aicpa, professional standard, vol. 1, au sec 333). american institute of certified public accountants. ashari, h., & nugrahanti, t. p. (2020). apakah palanggaran etika menjadi penyebab terjadinya fraud dan kegagalan bank perkreditan rakyat (bpr)? neraca keuangan: jurnal ilmiah akuntansi dan keuangan, 15(2), 1-24. doi: http://dx.doi.org/10.32832/neraca.v 15i2.3497 association of certified fraud examiners (acfe). (2014). report to the nation on occupational fraud and abuse 2014 global fraud study. published by association of certified fraud examiners, us. association of certified fraud examiners (acfe). (2016). report to the nation on occupational fraud and abuse 2016 global fraud study. published by association of certified fraud examiners, us. http://www.acfe.com/rttn2016/i mages/fraud-tree.jpg association of certified fraud examiners (acfe). (2018) report to the nations, 2018 global study on occupational fraud and abuse“. acfe. astuti, m. a. (2018). pencegahan fraud pada perbankan syariah di indonesia melalui implementasi sharia corporate governance (doctoral dissertation, universitas pendidikan indonesia). bank indonesia. (2020). laporan ekonomi & keuangan syariah 2020: bersinergi membangun ekonomi dan keuangan syariah, issn 2722-8665. bhasin, m. l. (2015). menace of frauds in the indian banking industry: an empirical study. australian journal of business and management research, 4(12). http://dx.doi.org/10.2139/ssrn.2676 466 brennan, g., & southwood, n. (2007). feasibility in action and attitude. chapra, m. (2008). reformasi ekonomi: sebuah solusi perspektif islam, trans. ikhwan abidin basri. jakarta: bumi aksara. cressey, d. r. (1953). other people's money; a study of the social psychology of embezzlement. http://dx.doi.org/10.32832/neraca.v%2015i2.3497 http://www.acfe.com/rttn2016/i%20mages/fraud-tree.jpg http://dx.doi.org/10.2139/ssrn.2676%20466 international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 34-44 islamophobia and a proper understanding of islam, a study of bangladesh azmery sultana 55 │ issn 2807-2049(online)| 2807-2057 (print) dechow, p. m., & skinner, d. j. (2000). earnings management: reconciling the views of accounting academics, practitioners, and regulators. accounting horizons, 14(2), 235-250. https://doi.org/10.2308/acch.2000.14.2.235 dechow, p. m., sloan, r. g., & sweeney, a. p. (1996). causes and consequences of earnings manipulation: an analysis of firms subject to enforcement actions by the sec. contemporary accounting research, 13(1), 1-36. dunn, g. m., & martin, s. r. (2004). yield prediction from digital image analysis: a technique with potential for vineyard assessments prior to harvest. australian journal of grape and wine research, 10(3), 196-198. ernst & young. (2009). detecting financial statement fraud: what every manager needs to know. fariana, andi. (2014). teori kebenaran menurut al-ghazali dan ibnu khaldun dalam pespektif filsafat ilmu dakwah, komunike 6, no. 1. 1–15. fariana, andi.(2021). a. legal politics as a catalyst in forming sharia economic legal system in the indonesia’s new order and reform era, ijtihad journal, vol 21, no. 2 friedman, m. lawrence. (2001) american law an introductions, second edition (hukum amerika sebuah pengantar). 2nd ed. jakarta: tata nusa hasbi ash shieddieqy. 1970. sejarah peradilan islam, bulan bintang, jakarta, hlm. 8 herdianto, g., delamat, h., & subeki, a. (2016). analisis faktor yang mempengaruhi fraud di bank syariah yang terdaftar di bank indonesia tahun 2016. akuntabilitas, 10(1), 25-36. doi:10.29259/ja.v10i1.8804 horwath, c. (2011). why the fraud triangle is no longer enough. horwath, crowe, llp, https://doi.org/10.14254/20718330.2017/10-2/13 ikatan akuntan indonesia (iai). (2011). pertanyaan standar akuntansi keuangan syariah, shariah statement of financial accounting standards (indonesian version), iai, jakarta. mahkamah konstitusi. (2013). batalkan pilihan penyelesaian sengketa perbankan syariah, http://m.republika.co.id/berita mochtar kusumaatmadja, (1976). hukum, masyarakat, dan pembinaan hukum nasional, lembaga penelitian hukum dan kriminologi, fak hukum universitas padjadjaran, bandung, 1976, hlm 15 muflikhudin, a. (2020). akad as-sulhu sebagai induk penyelesaian sengketa dalam mu’amalah menurut imam jalaludin as-suyuti. as-salam: jurnal studi hukum islam & pendidikan, 9(1), 107-122. nurnianinsi, inchy. (2021). contoh kasus penyimpangan di bank syariah. https://www.academia.edu/27668159/contoh_kasus_penyimpangan_pada_bank_syariah otoritas jasa keuangan (ojk). (2020). laporan perkembangan keuangan syariah indonesia 2020. 6 juli 2021. https://www.ojk.go.id/id/kanal/syariah/data-dan-statistik/laporan perkembangan-keuangan-syariah-indonesia/pages/laporan-perkembangan-keuangan syariah-indonesia-2020.aspx. https://doi.org/10.2308/acch.2000.14.2.235 https://dx.doi.org/10.29259/ja.v10i1.8804 https://doi.org/10.14254/2071-%208330.2017/10-2/13 http://m.republika.co.id/berita https://www.academia.edu/27668159/contoh_kasus_penyimpangan_pada_bank_syariah https://www.ojk.go.id/id/kanal/syariah/data-dan-statistik/laporan-perkembangan-keuangan-syariah-indonesia/pages/laporan-perkembangan-keuangan-syariah-indonesia-2020.aspx https://www.ojk.go.id/id/kanal/syariah/data-dan-statistik/laporan-perkembangan-keuangan-syariah-indonesia/pages/laporan-perkembangan-keuangan-syariah-indonesia-2020.aspx https://www.ojk.go.id/id/kanal/syariah/data-dan-statistik/laporan-perkembangan-keuangan-syariah-indonesia/pages/laporan-perkembangan-keuangan-syariah-indonesia-2020.aspx international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 34-44 implementation of anti-fraud strategy in islamic banks and dispute resolution alternative in the perspective of islamic economic law in indonesia andi fariana, trinandari prasetyo nugrahanti 56 │ issn 2807-2049(online)| 2807-2057 (print) otoritas jasa keuangan (ojk). (2020). cegah fraud perbankan, ojk perketat pengawasan berlapis. 18 jul 2020. https://www.republika.co.id/berita/qdmcxv370/cegah-fraud-perbankan-ojk perketat-pengawasan-berlapis. otoritas jasa keuangan. (ojk).(2021). statistik perbankan syariah,. https://www.ojk.go.id/id/kanal/syariah/data-dan-statistik/statistik-perbankan syariah/default.aspx. otoritas jasa keuangan. (ojk). (2021). cetak biru transformasi digital perbankan, 26 oktober 2021. https://www.ojk.go.id/id/berita-dan-kegiatan/info-terkini/pages/cetak-biru transformasi-digital-perbankan.aspx. peraturan bank indonesia (pbi) nomor 8/5/pbi/2006 tentang mediasi perbankan. peraturan otoritas jasa keuangan republik indonesia, no.39 /pojk.03/2019 tentang penerapan strategi anti fraud bagi bank umun. perma (peraturan mahkamah agung) nomor 14 tahun 2016 tentang tatacara penyelesaian sengketa ekonomi syariah. perma nomor 4 tahun 2019 tentang tatacara penyelesaian gugatan sederhana. rezaee, z. (2002). financial statement fraud: prevention and detection. john wiley & sons. rosyadi, a. r., & ngatino. (2002). arbitrase dalam perspektif islam dan hukum positif. citra aditya bakti. said, j., alam, m., ramli, m., & rafidi, m. (2017). integrating ethical values into fraud triangle theory in assessing employee fraud: evidence from the malaysian banking industry. journal of international studies, 10(2), p.170–184. sirajuddin. (2007). politik ketatanegaraan islam“, pustaka pelajar, yogjakarta. skousen, c. j., smith, k.r. dan wright, c.j., (2008). detecting and predicting financial statement fraud: the effectiveness of the fraud triangle and sas 99“,. ttp://ssrn.com/abstract=129549 4 suherman. (2017). upaya mediasi dalam penyelesaian sengketa di lembaga perbankan, jurnal yuridis vol.4 no. 2, desember 2017: p.178-19. doi:10.35586/.v4i2.250 syahrir ika. (2021). kajian inklusi keuangan untuk keadilan dan kemakmuran rakyat indonesia. https://fiskal.kemenkeu.go.id/kajian/2021/12./30/2438-kajian-inklusi-keuangan untuk-keadilan-dan-kemakmuran-rakyat-indonesia. surat edaran bank indonesia no. 13/ 28 /dpnp/tanggal 9 desember 2011 tentang penerapan strategi anti fraud bagi bank umum surat edaran no. 8/19/dpbs tanggal 24 agustus 2006 perihal pedoman pengawasan syariah dan tata cara pelaporan hasil pengawasan bagi dps. undang – undang republik indonesia nomor 30 tahun 1999 tentang arbitrase dan alternatif penyelesaian sengketa. veithzal rivai dan antoni nizar usman. (2012). islamic economics & finance ekonomi dan keuangan islam bukan alternatif, tetapi solusi. jakarta: pt gramedia pustaka utama. https://www.republika.co.id/berita/qdmcxv370/cegah-fraud-perbankan-ojk-perketat-pengawasan-berlapis https://www.republika.co.id/berita/qdmcxv370/cegah-fraud-perbankan-ojk-perketat-pengawasan-berlapis https://www.republika.co.id/berita/qdmcxv370/cegah-fraud-perbankan-ojk-perketat-pengawasan-berlapis https://www.ojk.go.id/id/kanal/syariah/data-dan-statistik/statistik-perbankan-syariah/default.aspx https://www.ojk.go.id/id/kanal/syariah/data-dan-statistik/statistik-perbankan-syariah/default.aspx https://www.ojk.go.id/id/berita-dan-kegiatan/info-terkini/pages/cetak-biru-transformasi-digital-perbankan.aspx https://www.ojk.go.id/id/berita-dan-kegiatan/info-terkini/pages/cetak-biru-transformasi-digital-perbankan.aspx https://dx.doi.org/10.35586/.v4i2.250 international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 34-44 islamophobia and a proper understanding of islam, a study of bangladesh azmery sultana 57 │ issn 2807-2049(online)| 2807-2057 (print) widodo, r., adhidharma, g., & ramadhan, m. a. (2022). prediksi pertumbuhan perbankan syariah di indonesia tahun 2022. jurnal tabarru': islamic banking and finance, 5(1), 53-62. wolfe, d., & d. r. hermanson. (2004). the fraud diamond: considering four elements of fraud. the cpa journal, 74(12), p.38-42. yuliaty, t., & lubis, a. n. (2018). agen branchless banking untuk mencapai masyarakat bankable. bisnis: jurnal bisnis dan manajemen islam, 5 (2), 305-322. microsoft word ijeiis 762-article text-3432-1-4-20211119.edited by le.docx available online: https://journals.researchsynergypress.com/index.php/ijeiis international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) volume 1 number 2 (2021): 60-67 corresponding author lusiana.handayani@poliban.ac.id doi: https://doi.org/10.31098/ijeiis.v1i2.762 research synergy foundation the effect of islamic financial literacy and financial inclusion toward financial planning among millennial: financial behaviour as an intervening variable lusiana handayani1, basyirah ainun2, m. yassir fahmi3 akuntansi, politeknik negeri banjarmasin abstract islamic financial literacy and financial inclusion are important for improving the living condition of people. a combination of islamic financial literacy understanding and a high financial inclusion index will affect the behavioral ability of people in doing financial planning. in indonesia, islamic financial literacy and inclusion are still low, not only for youngsters but also among adults. even though good knowledge and access to islamic finance will help millennials to be able to identify financial products and services as their financial planning. the aim of this study is to describe the influence of islamic financial literacy and financial inclusion on financial planning by using financial behaviour as an intervening variable. this study is descriptive quantitative research. 96 respondents were involved in the study directly through a survey method. this study used 2 (two) stages of analysis. the first stage is to find the level of respondent islamic financial literacy. the last stage is path analysis to determine the influence of each variable. analysis results have shown that islamic financial literacy has no direct impact on financial planning. however, islamic financial literacy and financial inclusion have a significant impact on financial behavior. furthermore, financial behaviour has mediated the relationship between islamic financial literacy and financial inclusion with financial planning. it shows this affects on financial planning is 26,4%. keywords: islamic financial literacy, financial inclusion, millennial, financial planning, financial behaviour this is an open access article under the cc-by-nc license. introduction the national financial literacy and inclusion survey conducted by the financial services authority (ojk) in 2019 showed the financial literacy index reached 38.03%, with a financial inclusion index of 76.19% (ojk, 2020). in general, this index has increased when compared to the survey conducted by ojk in 2016. despite an increase in the financial literacy and inclusion index, the islamic financial literacy index in indonesia is still low at 8.93%, while the islamic financial inclusion index is at 9.1%. in addition, ojk also notes that the market share of islamic finance is low, with a proportion of total assets of 9.9% (tempo, 2021). the slow adaptation to financial technology is one of the causes of the low islamic financial literacy and inclusion index. technology is a game-changer for economic recovery during a pandemic. in a pandemic condition, people require being able to work from home or limiting the space for movement. those in the productive age category (14-64 years) tend to carry out transactions or activities from home using the internet. among the productive age population, there is a millennial generation, namely a group of individuals born in the early 1980s to early 2000s (horovitz, 2012 in supriadi, aliah, and krisnawati, 2019). in other words, the current millennial generation is between 19-40 years old, so they are in student status, early jobber, and young parents (walidah, 2017). early adulthood is a period of transformation from adolescence to adulthood. the transition from dependence to independence from the economy, freedom of self-determination, and a more realistic view of the future (putri, 2019). based on the 2020 population census conducted by the central statistics agency (bps), the number of millennials reached 69.90 million people, or 25.87% of the total population of indonesia. furthermore, there are 75.49 million people, or equivalent to 27.94% of the total population, which is the number of generation z (11-18 years) who are potential future users of the islamic finance industry. the millennial generation is a generation that is critical and creative and dares to take risks. this generation has a lot of interesting ideas and has a very productive character. therefore, many millennials have become entrepreneurs or become investors at a young age. it was recorded that 44.62% of investors listed on the indonesia stock exchange (idx) are in the age group under 30 years old (youngontop, 2020). banjarmasin is one of the cities where the population is majority muslim; it is recorded that 95% of the population of banjarmasin city is muslim (bps, 2019), so the potential for the development of the islamic international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 60-67 the effect of islamic financial literacy and financial inclusion toward financial planning among millennial: financial behaviour as an intervening variable lusiana handayani; basyirah ainun; m. yassir fahmi issn 2807-2049 (online) | 2807-2057 (print) | 61 finance industry in the city of banjarmasin is high. bps reports that in 2020 the millennial generation in south kalimantan is 26.59% of the total population of south kalimantan (bps kalsel, 2021). if this figure is reflected in the population of the city of banjarmasin, then the generation in banjarmasin is around 175.000 people. the combination of technological developments, the large muslim population, and the number of millennial generations is considered a great opportunity to encourage the development of the islamic finance industry in indonesia, especially in banjarmasin. however, a low level of islamic financial literacy and inclusion index, indicating that this potential has not been fully utilized. the right strategy is needed to take advantage of these opportunities. islamic financial literacy and inclusion are important so that people can plan their finances effectively and efficiently. ease of access by using technology at this time becomes an advantage as well as a weakness when users are not wise in financial behaviour so that it does not produce good financial planning. research conducted by dwiastanti (2015) states that good financial literacy can affect financial behaviour. smart financial behaviour must be supported by good skills and knowledge to plan their finances. in addition, a good level of islamic financial literacy will make a person tend to have better financial planning (setyowati, harmadi, and sunarjanto, 2018). not only literacy, sholeh (2019) shows that financial inclusion also has a significant influence on financial behaviour. therefore, financial behaviour will have an impact on the effectiveness and efficiency of financial planning (wiharno, 2018). the aims of this research are to discover the effect of islamic financial literacy and financial inclusion on financial behaviour and to discover the effect of islamic financial literacy and financial behaviour on financial planning. literature review islamic financial literacy financial literacy is knowledge, skills, and beliefs that influence attitudes and behaviour to improve the quality of decision-making and financial management in order to achieve prosperity (ojk, 2020). chen and volpe (1998) state that financial literacy is knowledge to manage finances in making financial decisions. based on the concept of literacy expressed by experts, financial literacy can be defined as measuring how well an individual can understand and use information related to personal finance (kusumadewi, yusuf, and wartoyo, 2019). on the other hand, chen and volpe (1998) provide a broader explanation that financial literacy is divided into four aspects consisting of: a) basic financial knowledge is an understanding of basic knowledge about personal finance. b) savings and borrowing in this section include knowledge related to savings and loans, such as the use of credit cards. c) protection (insurance), in this section, includes basic knowledge of insurance and its products. d) investment is knowledge of market interest rates, mutual funds, and investment risks. islamic financial literacy must refer to islamic law. there are three product categories for muslims, namely halal, haram, and doubtful (mushbooh). the purpose of islamic financial literacy is so that consumers and the wider community can determine islamic financial products and services that suit their needs, properly understand the benefits and risks, know their rights and obligations, and believe that the selected financial products and services can improve their welfare based on sharia principles that are halal and profitable (yusoff in nasution and fatira, 2019). financial inclusion financial inclusion is the availability of access to various financial institutions, products, and services in accordance with the needs and capabilities of the community in order to improve the welfare of the community (ojk, 2020). according to putri, mahri, and utami (2020), financial inclusion is an important indicator that is oriented towards justice and equity for the general public. from the islamic perspective, the government is obliged to carry out economic equality and its implications for the level of welfare. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 60-67 the effect of islamic financial literacy and financial inclusion toward financial planning among millennial: financial behaviour as an intervening variable lusiana handayani; basyirah ainun; m. yassir fahmi issn 2807-2049 (online) | 2807-2057 (print) 62 | financial behaviour financial behaviour is how individuals organize and manage their personal finances (supriadi, aliah, and krisnawati, 2019). financial behaviour can also be interpreted as the ability of people to manage daily financial funds (kholilah and iramani, 2013). nababan and sadalia (2013) reveal that financial behaviour is how a person treats, manages, and uses financial resources. financial behavioral indicators are: a) pay bills on time b) make a budget for expenses and spending. c) record expenses and expenses (daily, monthly, etc.) d) provide funds for unexpected expenses e) saving periodically f) compare prices between stores or supermarkets before deciding to make a purchase. financial planning financial planning is the process of planning short-term and long-term financial goals (senduk, 2004). the benefit of financial planning is to have more disciplined steps to control yourself and provide the best future financial conditions for yourself and your family efficiently and effectively in accordance with current financial capabilities (wibawa, 2003). kapoor, et al. (2011) in nasution and santoso (2015) describe there are six steps in financial planning, namely: a) determine the current financial condition, which includes income, cost of living, and debt b) create financial goals. in determining financial goals, you must pay attention to smart, namely specific (determining specific financial goals to be achieved), measurable (how much money is needed in a certain period of time), action-oriented (action-oriented), realistic (financial goals to be achieved must be realistic/according to ability), and time-based (time frame to achieve financial goals) c) identify alternatives before making a decision. d) evaluate the alternative decisions taken e) implement financial planning program f) review and revise the financial plan. hypothesis laily (2016) and susanti & ardyan (2017) state that financial literacy has a significant influence on financial behaviour. the same thing was stated by hamdani (2018) that financial literacy has a big influence on the financial behaviour of students. h1: islamic financial literacy affects financial behaviour people with a good level of islamic financial literacy will have better financial planning (setyowati, harmadi, and sunarjanto, 2018). based on sobaya, hidayanto, and safitri (2016) and bonang (2019), financial literacy has a significant influence on financial planning. h2: islamic financial literacy affects financial planning based on setiawan (2016), financial inclusion has a significant positive effect on personal financial behaviour. this is reinforced by sholeh (2019) that there is a significant influence between financial inclusion on financial behaviour. h3 : financial inclusion affects financial behaviour wiharno (2018) states that financial behaviour has a significant positive effect on financial planning. this is reinforced by the results of research from humaira and sagoro (2018), which show that consumer behaviour has an influence on financial planning. h4: financial behaviour affects financial planning international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 60-67 the effect of islamic financial literacy and financial inclusion toward financial planning among millennial: financial behaviour as an intervening variable lusiana handayani; basyirah ainun; m. yassir fahmi issn 2807-2049 (online) | 2807-2057 (print) | 63 research method this research is quantitative research with a descriptive approach. this type of research is research-based on the philosophy of positivism and is used to examine certain populations or samples, data collection using research instruments, statistical/quantitative data analysis, with the aim of describing and testing the established hypothesis (sugiyono, 2018: 23). the research model proposed in this study is research that uses path analysis. there are 4 (four) variables in this study, namely islamic financial literacy, financial inclusion, financial behaviour, and financial planning. the research model is shown in figure 2 below: figure 2. research model this research data collection method consists of 3 (three) methods, namely questionnaires, interviews, and documentation. population and sample the population is the whole of the research subject or being studied, which is the source of sampling based on the specified criteria (sugiyono, 2018: 136). the population in this study were residents of the city of banjarmasin who were in the early adult group (aged 18-40 years). early adulthood, according to hurlock (1996), begins at the age of 18 years to 40 years, where at that age, there are physical and psychological changes. based on the bps of banjarmasin city in 2018, the population of banjarmasin city as a whole amounted to 700,869 people, but it is not known how many people are in early adulthood. sampling in this study using the nonprobability sampling method, with purposive sampling technique. the purposive sampling technique is a sampling technique with certain considerations (sugiyono, 2018;144). the criteria used in sampling in this study are: 1) muslim 2) study or work 3) using islamic financial products this study uses the cochran formula to determine the sample size. the level of confidence of the sample to the population is 95% or with an error rate of 5% (sugiyono, 2018: 148). based on the calculation of the cochran formula above, it is known that the number of samples for this study was 96 people. data analysis method the data analysis method used in this study used two analytical methods. in the first analysis method, the researcher used descriptive analysis. in this method, the level of islamic financial literacy is measured using the results of the assessment of the answers to the questionnaire. based on sugiyanto et al. (2019), the calculation results in the islamic financial literacy variable will be divided into several criteria, namely: 1) high if it exceeds the 80% range 2) moderate if it is in the range of 60% to < 80% 3) low if it is in the range < 60% the next method of analysis is path analysis using the pls-sem (partial least square structural equation modeling) method. pls is a variant-based structural equation that can simultaneously test the structural model. variant-based sem aims to predict models for theory development (abdillah, 2015:161). data processing is done using warppls 6.0 software. the following are the stages of analysis used using pls (ghozali, 2014): international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 60-67 the effect of islamic financial literacy and financial inclusion toward financial planning among millennial: financial behaviour as an intervening variable lusiana handayani; basyirah ainun; m. yassir fahmi issn 2807-2049 (online) | 2807-2057 (print) 64 | 1. model conceptualization this stage is the first step in the pls-sem analysis. in this stage, the construct domain specification is carried out, determining the question items that can represent a construct, collecting data, testing reliability, testing validity, and determining construct measurement scores. 2. determining the algorithm analysis method the model after the conceptualization stage is then determined by the algorithm analysis method used for model estimation. the scheme suggested in ghozali (2014) is the path or structural weighting. the next step is to determine the number of samples; the recommended minimum sample is 30-100 samples. according to chin (1998) in ghozali (2014), the number of pls samples can be determined by ten times the number of endogenous variables in the model. 3. determining the resampling method the resampling method used is the bootstrapping method which consists of three schemes, namely the no sign changes scheme, individual sign changes, and construct level changes schemes. based on abdillah (2015), the recommended scheme is constructed level changes because this scheme provides looser assumptions so that the t-statistic increases because it only uses a loading score measure of the relationship between latent variables and indicators. 4. drawing flowcharts the next step is to draw a path diagram (path diagram) 5. model evaluation after getting the path diagram, the model is ready to be estimated and the results evaluated. the evaluation of the model is carried out by assessing the measurement results of the model through validity and reliability tests of latent variables, followed by evaluation of the structural model and significance testing to test the influence between constructs or variables. result and discussion descriptive statistics respondent data based on age in banjarmasin city can be seen in table 5.1 below: table 5.1 characteristics of respondents by age no. age number of people percentage (%) 1. 18-20 years old 49 51,04 2. 21-30 years old 45 46,88 3. 31-40 years old 2 2,08 total 96 100 source: primary data processing, 2021 table 5.1 shows that the highest frequency is respondents in the age group 18-20 years with a total of 49 people or 51.04%. the second highest group is the age group of 21-30 years with a total of 45 people or 46.88%, and the last group is in the age group of 31-40 years with a total of 2 people or 2.08%. so it can be concluded that most of the respondents are in the age group of 18-20 years and 2130 years, where this group is the productive and mature age group. meanwhile, respondent data based on occupation in banjarmasin city can be seen in table 5.7 below: table 5.7 characteristics of respondents by occupation no occupation number of people percentage (%) 1. work 16 16,67 2. college student 80 83,33 total 96 100 source: primary data processing, 2021 table 5.7 shows respondent data by occupation; the highest frequency in respondent data that meets population characteristics is students with a total of 80 people or 83.33%. the second group is respondents who already have a job with a total of 16 people or 16.67%. college student international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 60-67 the effect of islamic financial literacy and financial inclusion toward financial planning among millennial: financial behaviour as an intervening variable lusiana handayani; basyirah ainun; m. yassir fahmi issn 2807-2049 (online) | 2807-2057 (print) | 65 respondents are larger in number because the questionnaires are distributed via a google form. they tend to be more familiar with electronic-based questionnaires than other respondents. structural equation modelling partial least square (sem pls) analysis the following is the path analysis test table, which is as follows: table 5.28 table of path analysis results variable path coefficient t-statistik p-value description islamic financial literacy (x1) à financial behaviour (z) 0,217 2,215 0,027 accepted islamic financial literacy (x1) à financial planning (y) -0,022 0,232 0,816 rejected financial inclusion (x2) à financial behaviour (z) 0,218 2,172 0,030 accepted financial behaviour (z) à financial planning (y) 0,519 7,085 0,000 accepted source: primary data processing, 2021 discussion this paper set out to find out the level of islamic financial literacy among millennials and to determine the effect on their financial planning by adding financial inclusion as another dependent variable and financial behaviour as an intervening variable. based on 22 questions about islamic financial literacy that were given to respondents, it shows that the level of islamic financial literacy among young people is 85%. compared to the level criteria of literacy, this number means that young people in banjarmasin are in the high category because it exceeds the 80% range. islamic financial literacy (x1) has a positive influence on financial behaviour (z) with a path coefficient value of 0.217, which is above 0. the t-statistic value for the islamic financial literacy (x1) variable on financial behaviour (z) is above 1.96 (2.215 > 1.96) and for the p-value is less than 0.05 (0.027 < 0.05), which means that h1 is accepted. therefore, h1 is proven to be true, namely that there is an influence of islamic financial literacy (x1) on financial behaviour (z). the influence of islamic financial literacy (x1) on financial behaviour (z), which means that h1 is accepted, is in line with previous research which states that financial literacy has a significant influence on financial behaviour. people tend to change their behaviour of finance when they know and fully understand islamic financial literacy. meanwhile, islamic financial literacy (x1) has a negative influence on financial planning (y), with a path coefficient value of -0.022, which is below 0. the t-statistical value for the islamic financial literacy (x1) variable on financial planning (y) is below 1.96 (0.232 < 1.96) and for p-value more than 0.05 (0.816 > 0.05) which means that h2 is rejected. therefore, h2 is not proven true, which means that there is no direct influence of financial literacy (x1) on financial planning (y). the absence of the influence of financial literacy (x1) on financial planning (y) means that it is not in line with research conducted by sobaya, hidayanto & safitri (2016) and bonang (2019). however, the result proved that knowledge and understanding about islamic financial literacy for young people have not directly affected the way they plan their finances. however, the financial inclusion variable (x2) has a positive influence on financial behaviour (z) with a path coefficient value of 0.218, which is above 0. the t-statistic value for the financial inclusion (x2) variable on financial behaviour (z) is below 1.96 (2.172 > 1.96), and for p-value is less than 0.05 (0.030 > 0.05), which means h3 is also accepted. therefore, h3 is proven true, which means that there is an effect of financial planning (x2) on financial behaviour (z). the influence of financial inclusion (x2) on financial behaviour (z) means that h3 is accepted in line with research conducted by setiawan (2016) and sholeh (2019). respondents do believe that better financial inclusion will help them to manage their finances better. therefore, the highest financial inclusion will increase the financial behaviour of millennials. in addition, financial behaviour (z) variable has a positive influence on financial planning (y), with a path coefficient value of 0.519, which is above 0. the t-statistical value for the financial behaviour international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 60-67 the effect of islamic financial literacy and financial inclusion toward financial planning among millennial: financial behaviour as an intervening variable lusiana handayani; basyirah ainun; m. yassir fahmi issn 2807-2049 (online) | 2807-2057 (print) 66 | (z) variable on financial planning (y) is above 1.96 (7.085 > 1.96) and for p-value less than 0.05 (0.000 < 0.05) thus h4 accepted. therefore, h4 is proven to be true, namely that there is an influence of financial behaviour (z) on financial planning (y). the influence of financial behaviour (z) on financial planning (y), which means the hypothesis is accepted, is in line with research conducted by wiharno (2018) and humaira & sagoro (2018). this result also shows that islamic financial literacy and financial inclusion have an indirect effect on financial planning with financial behaviour as an intervening variable. conclusion based on this research, it can be concluded that millenials in banjarmasin is in high literacy categories in terms of islamic financial literacy. however, islamic financial literacy has no direct effect on financial planning, but it has an indirect effect on financial planning with financial behaviour as an intervening variable. since islamic financial literacy and financial inclusion show a positive effect on financial behaviour and the financial behaviour itself directly affects financial planning. acknowledgement we would like to thank politeknik negeri banjarmasin that has provided financial support through hibah penelitian dasar scheme. references abdillah, w. jogiyanto.(2015). partial least square (pls) alternatif structural equation model (sem) dalam penelitian bisnis, andi: yogyakarta. badan pusat statistik kalimantan selatan. (2021). hasil sensus penduduk kalimantan selatan 2020. banjarmasin: bps kalimantan selatan. badan pusat statistik kota banjarmasin. (2019). statistik daerah kota banjarmasin 2019. banjarmasin: bps kota banjarmasin. badan pusat statistik, 2021. hasil sensus penduduk 2020. jakarta: bps bonang, d. (2019). pengaruh literasi keuangan terhadap perencanaan keuangan keluarga di kota mataram. j-ebis (jurnal ekonomi dan bisnis islam), 155-165. chen, h., dan volpe, r. p. (1998). an analysis of financial literacy among college students. financial services review, vol 7(1), 107–128. dwiastanti, a. (2015). financial literacy as the foundation for individual financial behavior. journal of education and practice, 6(33), 99-105. ghozali, i. (2014). structural equation modeling: metode alternatif dengan partial least squares (pls). semarang: badan penerbit universitas diponegoro hamdani, m. (2019). analisis tingkat literasi keuangan dan pengaruhnya terhadap perilaku keuangan pada mahasiswa prodi manajemen universitas terbuka. jurnal bakti masyarakat indonesia, 1(1). hurlock, e. b. (1996). psikologi perkembangan suatu pendekatan sepanjang rentang kehidupan jakarta: erlangga jakarta : elex media komputindo. kholilah, n., dan iramani, rr. 2013. studi financial management behavior pada masyarakat surabaya. journal of business and bangking, 3(3), 69-80 laily, n. (2016). pengaruh literasi keuangan terhadap perilaku mahasiswa dalam mengelola keuangan. journal of accounting and business education, 1(4). nababan, s., dan isfenti, s. 2013. analisis personal financial literacy dan financial behavior mahasiswa strata i fakultas ekonomi universitas sumatera utara. jurnal media informasi manajemen. 1(1), 1-15 nasution, a. w., & fatira, m. (2019). analisis faktor kesadaran literasi keuangan syariah mahasiswa keuangan dan perbankan syariah. jurnal, 7, 40-63. otoritas jasa keuangan. (2020). booklet survei nasionel literasi dan inklusi keuangan 2019. jakarta putri, a. f. (2018). pentingnya orang dewasa awal menyelesaikan tugas perkembangannya. schoulid: indonesian journal of school counseling, 3(2), 35-40. rita kusumadewi, r. k., & yusuf, a. a. (2019). literasi keuangan syariah di kalangan pondok pesantren. senduk, s. 2000. mengelola keuangan keluarga, seri perencanaan keuangan keluarga. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 60-67 the effect of islamic financial literacy and financial inclusion toward financial planning among millennial: financial behaviour as an intervening variable lusiana handayani; basyirah ainun; m. yassir fahmi issn 2807-2049 (online) | 2807-2057 (print) | 67 setiawan, m. a. (2016). analisis keterkaitan inklusi keuangan terhadap perilaku keuangan personal masyarakat di wilayah kota dan kabupaten provinsi jawa timur. jurnal ilmiah mahasiswa feb, 3(2). setyowati, a., harmadi, h., & sunarjanto, s. (2018). islamic financial literacy and personal financial planning: a socio-demographic study. jurnal keuangan dan perbankan, 22(1), 63-72. sholeh, b. (2019). pengaruh literasi keuangan terhadap perilaku keuangan mahasiswa program studi pendidikan ekonomi universitas pamulang. pekobis: jurnal pendidikan, ekonomi, dan bisnis, 4(2), 57-67. sobaya, s., hidayanto, m. f., & safitri, j. (2016). pengaruh literasi keuangan dan lingkungan sosial terhadap perencanaan keuangan pegawai di universitas islam indonesia yogyakarta. madania: jurnal kajian keislaman, 20(1), 115-128. sugiyanto, t., radianto, w. e., efrata, t. c., & dewi, l. (2019, october). financial literacy, financial attitude, and financial behavior of young pioneering business entrepreneurs. in 2019 international conference on organizational innovation (icoi 2019) (pp. 353-358). atlantis press. sugiyono. (2017). statistik untuk penelitian. bandung: cv. alfa beta. sugiyono. (2018). metode penelitian kuantitatif, kualitatif dan r&d. bandung: cv. alfa beta. supriadi, s. a., & krisnawati, a. (2019). analisis perbedaan tingkat literasi keuangan dan perilaku keuangan mahasiswa di universitas telkom. jurnal mitra manajemen, 3(1), 109-120. susanti, a., & ardyan, e. (2018). tingkat pendidikan, literasi keuangan, dan perencanaan keuangan terhadap perilaku keuangan umkm di surakarta. telaah bisnis, 18(1). tempo, 2021. tak capai 10 persen, ojk sebut indeks literasi keuangan syariah masih rendah. tersedia di https://bisnis.tempo.co/read/1424676/tak-capai-10-persen-ojk-sebut-indeks-literasikeuangan-syariah-masih-rendah/full&view=ok. diakses tanggal 15 mei 2021 walidah, iffah. 2017. tabayyun di era genrasi millenial. jurnal living hadis, 2(1), 317-344 wibawa, h.k. 2003. perencanaan keuangan keluarga. jakarta : salemba empat. wiharno, h. (2018). pengaruh financial knowledge, financial behavior dan financial attitude terhadap personal financial management. jurnal riset keuangan dan akuntansi, 4(1). youngon top, 2020. 4 investor muda indonesia, apakah kamu yang selanjutnya?. tersedia di https://www.youngontop.com/read/392168/4-investor-muda-indonesia-apakah-kamuyang-selanjutnya/. diakses tanggal 15 mei 2021 available online: https://journals.researchsynergypress.com/index.php/ijeiis international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049(online)| 2807-2057 (print) volume volume 2 number 1 (2022): 18-30 corresponding author moeljadi@ub.ac.id doi: 10.31098/ijeiis.v2i1.856 research synergy foundation generic sharia governance and expertise in indonesian digital islamic bank ecosystem moeljadi1, triningsih sri supriati2, hary soegiri 3 1 faculty of economics and business, university of brawijaya, indonesia 2 faculty of economics and bussiness, university of muhammadiyyah malang, indonesia 3 faculty of economics and bussiness of stie pancasetia, indonesia abstract the questionable practice of islamic banks brought by the conventional banks delivering islamic alternatives lacks specific expertise in the field of sharia. current customers tend to unquestion the islamic banks' practices because of the religious principles, and in the worst case, good governance practices from the banks tend to be unattended. this will potentially trigger problems in the long run since customers are exposed to the abundance of information and knowledge about sharia. sooner or later, if islamic banks leave the value-based implementation unattended, it will raise skepticism among customers. customers who are disappointed due to the questionable capabilities and transparency of islamic banks will lead to the risk of reputation, loss of trust, and ultimately the risk of default. this study aims to develop a conceptual framework in order to implement good governance of islamic bank expertise approached by value-based development integrated with recent digital adoption. this study employed a meta-analysis by collaborating several literature studies and empirical studies. the results of this study indicate that islamic banks, instead of sticking to providing services with a different standard, must become the actual problem solvers encountering contemporary islamic finance matters. islamic banks should proactively initiate the implementation of good governance to make ethical banking for welfare a reality. islamic banks must also be proactively involved in the formulation of financial fatawas as a distinct problem solving supported by the adequately managed sharia human capital. these generic values should fina lly implement by utilizing an integrated digital information and technology system. keywords: market digitalization, islamic bank, intelectual capital, credibility, market value this is an open access article under the cc–by-nc license. introduction the fact that islam is the majority religion in indonesia does not guarantee that sharia banking will be implemented properly. sharia law has been widely translated as fiqh law, which regulates the implementation of normative social norms, resulting in restrictions on social activities that do not contradict islamic norms. as evidence, the regulation of marriage, heirs, and halalharam laws dominate sharia's role in regulating the social life of indonesia's muslim community based on shar'i principles (otto, 2010). the same thing occurs in islamic banking, where the outcomes of sharia decisions are emphasized in the form of limitations on compliance with muamala principles. this, however, does not represent the superiority of the role of sharia in its entirety as a solution that truly solves problems related to people's welfare that conventional systems cannot achieve. it is natural that there has been an assumption in the banking market for international journal of emerging issues in islamic studies (ijeiis), vol. 2 (1), 18-30 generic sharia governance and expertise in indonesian digital islamic bank ecosystem moeljadi, triningsih sri supriati, hary soegiri │ 19 issn 2807-2049(online)| 2807-2057 (print) a long time that islamic banks are no different from conventional banks other than labels and normative limits applied. this is supported by the fact that islamic banking practitioners are conventional economists lacking sharia expertise (ariff, 2014). this is due to the fact that the vast majority of islamic banks were established as subsidiaries of conventional banks (nugroho et al., 2017). the application of sharia legal solutions is a lengthy process of discourse and research that necessitates expertise, particularly in the field of sharia on fiqh muamala (obeidat, 2016). the current application runs counter to these ideal conditions, as it is a compromise step over the conventional system that was first implemented in the community without extensive research. as a result, it is natural that the sharia banking outputs have little differentiation compared to their conventional counterparts (ariff, 2014). the current implementation contradicts the fact that sharia problem-solving discourse is a difficult process. many experts disagree on what is permissible and what is prohibited in sharia economics, particularly when it comes to using sharia to solve contemporary economic problems (evans, 2014). when confronted with the pluralistic society of muslims in indonesia, the dynamic implementation of islamic banking becomes even more difficult. the diversity that exists is united by the view of moderation in religion, which on the other hand, requires the application of sharia banking to accommodate more perspectives, so it ultimately involves a lot of study processes, especially the application of sharia economics, which differs from other provisions of positive sharia law regulated by the ministry of religion, because it is optional (otto, 2010). the dynamic situation of indonesia's sharia banking ecosystem, as seen through the lens of sharia studies, and the demands of the indonesian muslim market, which adheres to a variety of religious perspectives, necessitates that sharia banks become more competitive. the distinguishing capability of sharia banking, which has been emphasized on aspects of adherence to sharia values, must be manifested as problem-solving capable of achieving customer satisfaction and quality service. with the abundance of information on the internet, customers will be increasingly exposed to more advanced insights, which will affect the possibility of them being skeptical about the application of less-than-ideal sharia values, resulting in a shift of customers to banking systems with more adequate systems (abduh et al., 2013). these issues are the impetus for the need for an ideal sharia banking framework, which is elaborated by approaching from two perspectives: the application of sharia banking governance and sharia experts, both of which are required as generic outputs of the islamic bank system. literature review islamic bank and the recent challenges the presence of real asset exchange transactions distinguishes islamic banking. this rule applies to all islamic banking transactions. any transaction, including sharing, exchange, or agency contracts, must involve assets with a distinct existence and ownership (aaoifi, 2010). the fact that some scholars argue that there are differences of opinion about exploitative usury and harmless time value interest does not negate the fact that all agree that predatory lending (riba) is the most important feature of islamic banking (ariff 2014). even though the implementation is far from ideal in the midst of the established conventional system, the prohibition on the use of interest (riba) is the most common in islamic banks. another distinguishing feature of islamic banks is the international journal of emerging issues in islamic studies (ijeiis), vol. 2 (1), 18-30 generic sharia governance and expertise in indonesian digital islamic bank ecosystem moeljadi, triningsih sri supriati, hary soegiri 20 │ issn 2807-2049(online)| 2807-2057 (print) prohibition of speculation and guesswork, namely maysir and gharar, within the bank operations (ayub, 2007). the business model used by islamic banks is also unique, as it employs output sharing (profit-loss) and equity partnerships. its implementation then evolved from profit-loss sharing to profit sharing in response to indonesian customers' reluctance to bear potential business losses (ariff, 2014). contingency changes that may occur in the context of indonesian islamic banks drive the need for accounting methods that can accommodate these features. the sharia board is an important function in the system enforcement (magalhaes and al-saad, 2013), as it is in charge of the assessment and supervisory mandate to ensure sharia compliance. the sharia board plays an important role in ensuring sharia governance in order to protect the implementation of sharia principles and, ultimately, to limit the consequences of non-compliance (aaoifi, 2010). the unique corporate governance of islamic banks not only ensures order but also has implications for islamic banks' effectiveness in reaching broader societal welfare (choudhury dan hoque, 2006). the current uncertain global financial market is a negative excess of the conventional interest system that must be addressed in order to create long-term demand for islamic banks. sharia values provided by islamic banks not only uphold religious principles but can also be appealing to customers of conventional banks because they can be used as a viable alternative for asset differentiation in risk management. many conventional banks have begun to offer alternative products and services in the form of islamic banking, either by establishing a whole new islamic bank or by establishing another sharia-compliant subsidiary (kader et al. 2014). the benefits of islamic banks do not guarantee customer loyalty because switching behavior in islamic bank customers is determined by five factors: value compliance, bank customer relationships, service quality, perceived risk, and finally, the switching costs (suryani and chaniago, 2011). consumer perceptions of islamic values in islamic banks have a significant impact on customer satisfaction, which has implications for the intention to switch choices (hashim and latifah, 2010). this needs to be reconsidered not only in terms of adherence to values but also in terms of how sharia values can be used to solve real-world problems (ariff, 2014). compliant nature of sharia consumers and the insights for good corporate governance practice compliance with certain muamala rules based on the islamic holy references drives the customer's decision to adopt a sharia bank, so the sharia-compliant motivation refers to religious motivation (khan et al., 2008). religious motivation is distinct due to its basis on sensitive norms, and disobedience is highly tolerated. a study elaborated by lee and ullah (2011) found that bank switching practices in islamic bank customers were triggered by repeated violations of sharia values, confirming the sensitivity of islamic bank customers to non-compliance with sharia norms. agency theory predicts the interests of managers have a tendency to deviate from the interests of the funders, resulting in decisions that violate the will of the funders as principals. agency theory suggests the management of banking schemes, rules, norms, and routines that are carried out as mandatory guidelines both in maintaining consistency within the banking institutions and adapting to changes that may be required (dacin et al., 2002). the effectiveness of the banking industry's internal governance is more important than the control of external forces, according to several studies (cornett et al., 2009; leventis, 2012; gonzález and meca, 2014; abdelsalam et al., 2016; mattoe & fransisco, 2018). some of these findings highlight the fact that international journal of emerging issues in islamic studies (ijeiis), vol. 2 (1), 18-30 generic sharia governance and expertise in indonesian digital islamic bank ecosystem moeljadi, triningsih sri supriati, hary soegiri │ 21 issn 2807-2049(online)| 2807-2057 (print) the intention of control and supervision does not rely solely on external supervision but also on an internal commitment to achieve balanced governance. external oversight is not an adequate alternative because of agency problems, stringent regulations, and significant information gaps between outsiders and insiders (mersni and othman, 2016). islamic bank customers are commonly mistaken to believe that because islamic banks hold noble values, they will undoubtedly implement ideal governance. this wide open gap gives possibilities for islamic bank practitioners to miss out on the establishment of good governance (chapra and ahmed, 2002). in fact, the crisis in governance has been proven as the actual crisis in islamic banks, bringing them to devastating situations. the ihlas finance house case in turkey, the dubai islamic bank cases between 2004 and 2007, and other fraud cases should serve as a reminder of the importance of establishing a controlled and balanced governance. believing solely based on the assumptions of little violation chance guaranteed by the divine values is an actual trigger to carelessness (ginena, 2014). without adequate transparency, islamic banks may be slow to respond to sharia violations. it is difficult to mitigate the risk of violations when there is no adequate record provided. according to hasan (2012), there were gaps in most islamic bank operations reports, such as resolutions passed, approved products, and the number of meetings held, making problems become difficult to handle when there is a lack of traceable evidence. inadequate traceable evidence found in the most current sharia board issues emphasizes the importance of maintaining transparency and more balanced governance (hasan, 2012). every transaction requires tracing proof in the form of product approval records and contracts, for example, to provide the necessary protection from sharia risk. the publication of documents or fatwas that are not regularly updated on publication channels such as official websites also gives the impression that islamic banks are working under the shadow of a dishonest process (haniffa and hudaib, 2007). sharia expertise urgency for long-term islamic bank practices according to empirical studies, investing in human capital as intellectual capital plays an important role and has a positive effect on the creation of superior value in the company's value chain (crook et al., 2011, chang, 2015). adequate employee knowledge is required to help islamic banks remain competitive and survive in the face of increasingly fierce competition (hislop, 2013). swart (2006), on the other hand, proposes a dichotomy of "managerial aspects and operational aspects" as a clear dividing line in identifying human capital investments. this must be accomplished by taking into account the position of human expertise, which is difficult for competitors to imitate so it becomes a key factor in creating unfair advantages. specialization of talents can be created with adequate details of human resource provision to reach complex and multi-perspective company processes (kim and gong, 2009), particularly the provision of sharia knowledge. as ambidextrous business actors, islamic banks should ideally provide financial solutions while ensuring the implementation of practices guided by divine values, which means that investment in organizational human resources must fulfill both aspects of human banking resources in general and specific sharia experts (kang and snell, 2009). islamic banks must utilize the most updated technology to provide distinct values in order to achieve the sharia vision: making sharia values as ethical banking widely adopted. digital banking innovations should not only be designed for the convenience of customers like the conventionals do but should also provide updated publications that issue enough disclosure and provide enough resolution of fatwas on specific financial problems. ambidextrous investment necessitates that islamic banks invest not international journal of emerging issues in islamic studies (ijeiis), vol. 2 (1), 18-30 generic sharia governance and expertise in indonesian digital islamic bank ecosystem moeljadi, triningsih sri supriati, hary soegiri 22 │ issn 2807-2049(online)| 2807-2057 (print) only in technical aspects of banking but also in human resources with sufficient sharia insight because islamic bankers must have the capacity in specific islamic financial solutions, no longer functioning as the same bankers as conventional bankers with minor differences in fiqh practices (islamic law) (ariff, 2014, kang and snell, 2009) the importance of increasing specific sharia experts stems from the fact that fatwa risk in the sharia board is common due to the possibility that the transfer of fatwa discourse is delivered unproperly. fatwas resulting from complex interpretations of islamic teachings can be misinterpreted if not supported by a sufficient track record of fatwa discourse. apart from negligence, this risk could be the result of insufficient investigation due to a lack of traceable evidence and a lack of islamic banking experts who understand the process of issuing a fatwa. when there is insufficient feedback from the fatwa developer on the sharia board, misinterpretation is plausible. the involvement of sharia experts is required so that the sharia board can develop fatwas that are well-reserved with holistic understanding and transfer of knowledge. finally, the issued fatwa can be traced properly (delorenzo, 2007). the propositions: 1) the first proposition: good corporate governance acts as a generic product of islamic banks, ensuring customer loyalty. 2) second proposition: sharia expertise serves as a generic product of islamic banks, ensuring customer loyalty. research method the method used in this study was a meta-analysis approach. the meta-analysis was based on previous research demonstrating the impact of good corporate governance practices and sharia expertise on consumer decisions. this study, as a meta-analysis, employs analytical techniques by combining perspectives based on several findings from the primary research (bennett & huffcutt, 2011). the following table lists some of the primary studies that were used in this study as highlights: table 1. literature highlights used as material for meta-analysis no. author/s, (year of publication) findings 1 basiruddin, r., & ahmed, h. (2019) smaller boards with a higher proportion of independent board members are less likely to violate sharia law. financial expertise and more sharia committee meetings reduce the risk of noncompliance. strong corporate governance lowers the likelihood of non-compliance. 2 zeineb, g. b., & mensi, s. (2018) implementing the components of good governance is associated with increased efficiency. the governance structure of islamic banks enables them to take riskier decisions in order to achieve a high level of efficiency. international journal of emerging issues in islamic studies (ijeiis), vol. 2 (1), 18-30 generic sharia governance and expertise in indonesian digital islamic bank ecosystem moeljadi, triningsih sri supriati, hary soegiri │ 23 issn 2807-2049(online)| 2807-2057 (print) no. author/s, (year of publication) findings islamic banks' efficiency is positively related to their risky decision-making. 3 khan, i., & zahid, s. n. (2020) variables related to islamic governance have a greater impact on the financial performance of islamic banks. good governance implementation is found to be significant in both strong and weak sharia board models. when the sharia board is ineffective, the general board takes over in determining performance. based on the size of the firm, banks with higher total assets demonstrated good governance characteristics. 4 aslam, e., & haron, r. (2020) the audit committee and the sharia board have a positive impact on islamic bank performance in terms of asset returns and equity returns. the management committee board's decisions on size and risk have a negative and significant impact on the performance of islamic banks. non-executive directors and ceo duality have varying relationships with the performance of islamic banks. 5 almutairi, a. r., & quttainah, m. a. (2017) islamic banks with sharia supervisory boards outperform islamic banks without special sharia boards in terms of monitoring performance. the incorporation of a sharia supervisory board and the implementation of good sharia bank governance aid in strategy development and execution. larger sharia supervisory boards and larger corporate boards, in general, are more efficient in handling supervisory and advisory roles. 6 mersni, h., & othman, h. b. (2016) the deviation of the discretionary loan loss provisions is negatively related to the size of the board and the presence of an audit committee. sharia board size and discretionary loan loss provisions level have a positive relation. smaller sharia supervisory boards are more effective in terms of cost and decisionmaking effectiveness. the presence of islam scholar with accounting knowledge on the sharia board helps to reduce deviant behavior. the external sharia audit committee helps to reduce sharia bank discrepancies. 7 mollah, s., & zaman, m. (2015) the islamic board of directors of islamic banks is more independent than the boards of directors of conventional bank subsidiaries, which hire more internal ceos than full-fledged islamic banks. smaller board sizes are more efficient in islamic banks, but independent directors are associated with lower islamic bank performance due to lower risk decision making. the good corporate governance model that islamic banks have institutionalized improves bank performance. international journal of emerging issues in islamic studies (ijeiis), vol. 2 (1), 18-30 generic sharia governance and expertise in indonesian digital islamic bank ecosystem moeljadi, triningsih sri supriati, hary soegiri 24 │ issn 2807-2049(online)| 2807-2057 (print) no. author/s, (year of publication) findings 8 suhartanto, d., farhani, n. h., & muflih, m. (2018) religion spirituality is an important factor in determining the level of trust, image, and loyalty. the influence of religion spirituality on loyalty is partially mediated by increased trust in islamic banks. the role of image in mediating loyalty is insignificant, thus islamic customers do not rely on the image of islamic banks. the direct effect of religiosity on loyalty is greater than the indirect effect of image and trust. 9 hati, s. r. h., gayatri, g., & indraswari, k. d. (2020). based on the different influences of push, pull, and mooring factors, these three are different types of customers motivations to adopt islamic banks. factors of pull and mooring have a significant impact on encouraging the adoption of islamic banks the most important factor influencing customers to migrate to islamic banks is the mooring factor, which is internal motivation based on religiosity. findings and discussion general findings according to the findings of the study, the implementation of good governance is related to the ability of islamic banks to perform well. good governance promotes performance based on the efficiency and effectiveness of the islamic bank organization in order to avoid negative risks associated with non-compliance. several studies offer different perspectives on the implementation of governance in islamic banks. smaller sharia board sizes were found to support the implementation of more flexible islamic bank governance (aslam & haron, 2020; basiruddin & ahmed, 2019; mersni & othman, 2016; mollah & zaman, 2015), but larger sharia board sizes were found to be more effective due to better outreach (aslam & haron, 2020; basiruddin & ahmed, 2019; mersni & othman; almutairi & quttainah, 2017). despite the fact that the two parties have opposing views, the overall study concludes that good flexibility and coverage are required for the implementation of good governance in islamic banks. this demonstrates that governance is a system that relies on human resources as intelectual capital as well as norms and systems. the implementation of good governance is determined not only by the quantity but also by the intensity and quality of the implementation. although higher frequency of meetings is associated with ineffective governance practices, empirical studies show that a higher frequency of sharia committee meetings can reduce the risk of non-compliance if accompanied by an adequate level of sharia finance expertise (basiruddin & ahmed, 2019). the sharia supervisory board's implementation of good governance has a variety of consequences for risky decision making. well-established governance enables islamic banks to make risky decisions related to risk management confidence without violating sharia's ethical boundaries (zeineb & mensi, 2018). good governance, on the other hand, can prevent islamic banks from making risky decisions because they operate within stricter boundaries (mollah & zaman, 2015). the two appear to be contradictory, but both actually demonstrate that good governance international journal of emerging issues in islamic studies (ijeiis), vol. 2 (1), 18-30 generic sharia governance and expertise in indonesian digital islamic bank ecosystem moeljadi, triningsih sri supriati, hary soegiri │ 25 issn 2807-2049(online)| 2807-2057 (print) enables islamic banks to overcome the negative excesses of risky behavior, whether they choose to avoid risky behavior or become a safeguard for islamic banks that want to capitalize on the opportunities presented by risky decisions. islamic bank governance benefits both parties by reducing the negative consequences of negligence or the risk of non-compliance (basiruddin & ahmed, 2019; mersni & othman, 2016). the generic value of islamic banks based on the value of religiosity has proven to be the primary driver of consumer adoption of islamic banks. although the level of belief mediates the encouragement of religiosity, the role of religiosity has a more dominant impact (suhartanto et al., 2018). this demonstrates that adherence to sharia principles is a critical differentiator for islamic banks in order to improve the superficial implementation (ariff, 2014). the mooring factor, which is related to internal submission to sharia principles that must be properly proven by islamic banks, is an important motivating process that plays an important role (hati et al., 2020). the practice of islamic banks, which has prioritized image creation, is expected to be insufficient to convince customers to switch and ultimately be loyal to islamic banks if islamic banks' performance in proving their role in enforcing the implementation of islamic economics is insufficient (suhartanto et al., 2018). good corporate governance practice as generic offered by islamic bank because islamic banks have unique agency issues, investigations must take a different approach until certain islamic finance issues are finally resolved. the maximization of shareholder interests is not the only priority of islamic banks. they must also strike a balance between this and shariah compliance (nawaz, 2017). managers frequently publish disproportionate gains rather than losses in order to demonstrate good performance (bukhari et al., 2013). islamic banks must have their own monitoring system because increasing shareholder investment value and adhering to sharia values are two separate goals that must be prioritized (safieddine, 2009). maintaining a proper monitoring system by being assigned efficiently and effectively is an important role in good corporate governance of islamic banks. proper oversight safeguards the bank's internal processes, safeguards funds, and resolves issues even in times of financial distress (bcbs, 2010). supervisors must be increasingly involved in developing appropriate solutions so that managerial matters can be more carefully implemented and managed. good banking not only allows for improved performance and a better credit image in order to gain access to external financing, but it also helps to stabilize the financial system and benefits society (grais and pellegrini, 2006). sharia governance is a comprehensive system that governs sharia banks' adherence to sharia codes and applies to all transactions conducted. sharia governance research covers a broader topic because the character and topic involve multiple stakeholders. ali (2003) and chapra and ahmed (2002) studies emphasize the significance of this issue and confirm that violations of shariah norms can result in excessive withdrawal of funds and, as a result, bankruptcy. as a result, in order to ensure compliance with islamic values, the structure of islamic banks must be improved and controlled in accordance with good governance principles. islamic banks that claim to follow sharia principles but fail to do so in practice may face legal action from disgruntled parties for false advertising. this can lead to trust issues regarding islamic banks' integrity, as they may generate negative publicity about the bank's business international journal of emerging issues in islamic studies (ijeiis), vol. 2 (1), 18-30 generic sharia governance and expertise in indonesian digital islamic bank ecosystem moeljadi, triningsih sri supriati, hary soegiri 26 │ issn 2807-2049(online)| 2807-2057 (print) practices and relationships, whether proven to be actual or not (bcbs, 2006). it is critical for islamic banks to gain and keep their customers' trust. it is very easy for islamic banks to lose their credibility when their commitment to the application of sharia principles is called into question, especially when the current implementation is mostly superficial (archer and haron, 2007; ariff, 2014). sharia expertise human capital as generic product of islamic bank inadequate shariah board experience can prevent islamic banks from issuing proper fatwas. furthermore, ambiguous fatwas and a lack of evidence and explanations can lead to employees making incorrect assumptions and interpretations. furthermore, the fatwa may lack clear guidelines for implementation, which could have unintended consequences. if the resulting fatwa is overly complex, practitioners will be unable to properly translate the terminology, potentially leading to failure (delorenzo, 2007). key talents, such as those in charge of internal shariah coordination, may endanger shariah enforcement if their positions go unnoticed. this is possible even if the intended department is reliant on the individual and no proper system in place to allow for knowledge to be properly transferred, preserved and organized. when the shariah board issues a fatwa, the sharia internal coordination department may still catch up with the issues. worse scenarios occur when an organization doesn't keep the traceable records of fatwas and instead relies on retired key personnel. attempting to reconnect with the fatwa under such difficult situation may result in retrieval errors, increasing the risk of sharia law violations (ginena, 2014). human capital investment, according to dotzel et al. (2013), is an important organizational capacity that is highly correlated with innovation trends for customer satisfaction and increased firm value. the knowledge-based perspective, which supplements the resource-based perspective, emphasizes human resource knowledge as an important competitive advantage for an organization. strategic management research focuses on the impact of human capital on firm market value (crook et al., 2011). human resources, as intelectual and spiritual assets, require special sharia knowledge to supplement their financial knowledge and skills. human resources are an important aspect of islamic banks because they improve the credibility and reputation of islamic banks. initially, islamic banks focused on providing general shariah alternatives based on value adherence, so it was necessary to develop a focus on shariah-based services that differed from conventional banking operations. the sharia board of directors, along with other supervisory aspects, is a critical component of islamic financial institutions' corporate governance mechanism (choudhury & hoque, 2006). the sharia commission approves and monitors contracts on behalf of all banking operations, particularly stakeholders, to ensure sharia law compliance and to reduce managers' opportunistic behavior (alman, 2012). islamic banks, contrary to popular belief, are vulnerable to opportunistic behavior. several studies have found that islamic and traditional banks with concentrated ownership use an excessive allowance for doubtful accounts to achieve the desired income results (lassoued et al., 2018; othman & mersni, 2014; zoubi & alkhazali, 2007). according to zainudin and lui (2018), islamic banks may be wary of default risk and loan provisions while reporting low returns. furthermore, asymmetric information gaps and conflicts international journal of emerging issues in islamic studies (ijeiis), vol. 2 (1), 18-30 generic sharia governance and expertise in indonesian digital islamic bank ecosystem moeljadi, triningsih sri supriati, hary soegiri │ 27 issn 2807-2049(online)| 2807-2057 (print) of interest can encourage managers to act unethically, even if doing so violates islamic principles. as a general talent of islamic banks, the sharia board not only plays an important role in attracting key talents, but also in establishing good corporate governance (safieddine, 2009; bukhari et al., 2013). conclusion this paper discusses how good governance practices are related to improving the performance of islamic banks based on the efficiency and effectiveness of islamic banking organizations, as well as the avoidance of negative risks due to the risk of non-compliance. the generic value of islamic banks based on religious values has proven to be the primary reason for consumers to use islamic banks. following shariah principles is a critical distinct aspect for islamic banks in order to make their surface-level implementation to be more substantive. the practice of islamic banks, which has prioritized image creation, is expected to be insufficient to convince customers to switch and ultimately be loyal to islamic banks. this meta-analysis, which summarizes the most recent studies, provides a broader perspective on islamic banks, stating that islamic banks are more than just a unique system based on specific compliance with sharia-specific rules, but that islamic banks require the implementation of good corporate governance and adequate sharia experts human capital. both serve as sharia-compliant generic products. instead of presenting services with a different standard, islamic banks must be able to solve contemporary islamic finance problems, which requires them to proactively initiate the implementation of good governance. islamic banks must also be actively involved in the preparation of financial fatwas as a solution to problems that are supported by properly managed islamic economists' assets. this generic value is then put into action by utilizing a digital information and technology system that is integrated. we strongly believe that future research should be conducted to empirically test these propositions. references abdelsalam, o., dimitropoulos, p., elnahass, m., leventis, s., (2016). em behaviors under different monitoring mechanisms: the case of islamic and conventional banks. j. econ. behav. organ. 132(5), 155-173. abduh, muhamad, kassim, h. s., dahari, z. (2013). factors influence switching behavior of i slamic bank customers in malaysia. journal of islamic finance, vol. 2 no. 1, 012 – 019. abedifar, pejman, philip molyneux & amine tarazi (2013), “risk in islamic banking,” review of finance 17, 2035–2096. alman, m., (2012). shari’ah supervisory board composition effects on islamic banks 'risk-taking behavior shari'ah supervisory board composition effects on islamic banks' risk-taking behavior. j. bank. regul. 82(1), 1-43. almutairi, a. r., & quttainah, m. a. (2017). corporate governance: evidence from islamic banks. social responsibility journal. archer, s. and haron, a. (2007), ‘‘operational risk exposures of islamic banks’’, in archer, s. and abdel karim, r. (eds), islamic finance: the regulatory challenge, john wiley & sons, singapore, pp. 121-131. ariff, mohamed (2014), “whither islamic banking?” the world economy 37(6), 733-746. aslam, e., & haron, r. (2020). does corporate governance affect the performance of islamic banks? new insight into islamic countries. corporate governance: the international journal of business in society. international journal of emerging issues in islamic studies (ijeiis), vol. 2 (1), 18-30 generic sharia governance and expertise in indonesian digital islamic bank ecosystem moeljadi, triningsih sri supriati, hary soegiri 28 │ issn 2807-2049(online)| 2807-2057 (print) ayub, m., 2007. understanding islamic finance. i. ebrary, ed.. john wiley & sons, nj. https://www.ebooks.com/enmy/book/351636/understanding-islamic-finance/muhammadayub/?_c=1 basel committee on banking supervision (2006), enhancing corporate governance for banking organizations, switzerland: bcbs, basel committee on banking supervision (2010), principles for enhancing corporate governance, bcbs, switzerland. basiruddin, r., & ahmed, h. (2019). corporate governance and shariah non-compliant risk in islamic banks: evidence from southeast asia. corporate governance: the international journal of business in society. bukhari, k. s., awan, h. m., ahmed, f. (2013). an evaluation of corporate governance practices of islamic banks versus islamic bank windows of conventional banks a case of pakistan. management research review vol. 36 no. 4, pp. 400-416. chang, y.y. (2015), “a multilevel examination of high-performance work systems and unit-level organisational ambidexterity”, human resource management journal, vol. 25 no. 1, pp. 79-101. chapra, m. and ahmed, h. (2002), corporate governance in islamic financial institutions, jeddah: islamic development bank. choudhury, m.a. and ziaul hoque, m. (2006), ‘‘corporate governance in islamic perspective’’, corporate governance, vol. 6 no. 2, pp. 116-128. cornett, m.m., mcnutt, j.j., tehranian, h., (2009). corporate governance and em at large us bank holding companies. j. corp. finance. 15(4), 412-430. crook, t.r., todd, s.y., combs, j.g., woehr, d.j. and ketchen , jr, d. j. (2011), “does human capital matter? a meta-analysis of the relationship between human capital and firm performance”, journal of applied psychology, vol. 96 no. 3, pp. 443-456. delorenzo, y. (2007), ‘‘shari’ah compliance risk’’, chicago journal of international law, vol. 7 no. 2, pp. 397-408. dotzel, t., shankar, v. and berry, l.l. (2013), “service innovativeness and firm value”, journal of marketing research, vol. 50 no. 2, pp. 259-276. el-hawary, d., grais, w. and iqbal, z. (2007), “diversity in the regulation of islamic financial institutions”, the quarterly review of economics and finance, vol. 46 no. 5, pp. 778-800. evans, charles w. (2014), "coins for causes,"conscious entrepreneurship foundation white paper (13 july). [online] available: http://consciousentrepreneurship.org/coins-for-causes/. ginena, karim. (2014). sharı ¯‘ah risk and corporate governance of islamic banks. corporate governance vol. 14 no. 1, pp. 86-103. grais, w. and pellegrini, m. (2006), ‘‘corporate governance and stakeholders’ financial interests in institutions offering islamic financial services’’, world bank policy research working paper no. 4054. haniffa, r. and hudaib, m. (2007), ‘‘exploring the ethical identity of islamic banks via communication in annual reports’’, journal of business ethics, vol. 76 no. 1, pp. 97-116. hasan, z. (2012), shari’ah governance in islamic banks, edinburgh : edinburgh university press. hashim, norhashima and latifah, s. (2010). "the effect of corporate image, customer perceived value, relationship quality, and switching intention among islamic banking customer in malaysia". business management quarterly review, 1, 4, 60-74. hati, s. r. h., gayatri, g., & indraswari, k. d. (2020). migration (hijra) to islamic bank based on pushpull–mooring theory: a services marketing mix perspective. journal of islamic marketing. hislop, d. (2013), knowledge management in organizations: a critical introduction, oxford university press. izhar, h. (2010), ‘‘identifying operational risk exposures in islamic banking’’, kyoto bulletin of islamic area studies, vol. 3 no. 2, pp. 17-53. http://consciousentrepreneurship.org/coins-for-causes/ international journal of emerging issues in islamic studies (ijeiis), vol. 2 (1), 18-30 generic sharia governance and expertise in indonesian digital islamic bank ecosystem moeljadi, triningsih sri supriati, hary soegiri │ 29 issn 2807-2049(online)| 2807-2057 (print) kang, s.c. and snell, s.a. (2009), “intelectual capital architectures and ambidextrous learning: a framework for human resource management”, journal of management studies, vol. 46 no. 1, pp. 65-92. khan, m.s.norman, hassan m. kabir. and shahid, a.ibneyy. (2008). “banking behavior of islamic bank customers in bangladesh”, journal of islamic economics, banking and finance, pp 159-180. khan, i., & zahid, s. n. (2020). the impact of shari’ah and corporate governance on islamic banks performance: evidence from asia. international journal of islamic and middle eastern finance and management. kim, h. and gong, y. (2009), “the roles of tacit knowledge and ocb in the relationship between group-based pay and firm performance”, human resource management journal, vol. 19 no. 2, pp. 120-139. lassoued, n., attia, m.b.r., sassi, h., (2018). em in islamic and conventional banks: does ownership structure matter? evidence from the mena region. j. int. account. audit. tax. 30, 85-105. lee, k and ullah,s., (2011) "customers' attitude toward islamic banking in pakistan", international journal of islamic and middle eastern finance and management, vol. 4 iss: 2, pp.131 – 145. leventis, s., (2012). the role of corporate governance in em: experience from us banks. j. appl. account. res.13(2), 161-177. magalha˜es, r. and al-saad, s. (2013), ‘‘corporate governance in islamic financial institutions: the issues surrounding unrestricted investment account holders’’, corporate governance, vol. 13 no. 1, pp. 39-57. mersni, h., othman, h.b., (2016). the impact of corporate governance mechanisms on em in islamic banks in the middle east region. j. islamic account. bus. res. 7(4), 318-348. mollah, s., & zaman, m. (2015). shari’ah supervision, corporate governance and performance: conventional vs. islamic banks. journal of banking & finance, 58, 418-435. nawaz, t. (2017). momentum investment strategies, corporate governance and firm performance: an analysis of islamic banks. corporate governance vol. 17 no. 2, pp. 192-211. othman, a. & owen, l. (2001). “adopting and measuring customers service quality (sq) in islami c banks: a case study in kuwait finance house”. international journal of islamic financial services, vol.3 no.1, pp. 1-26. otto, j. m. (2010). sharia incorporated: a comparative overview of the legal systems of twelve muslim countries in past and present. amsterdam: leiden university press. safieddine, a. (2009), “islamic financial institutions and corporate governance: new insights for agency theory”, corporate governance: an international review, vol. 17 no. 2, pp. 142-58. suhartanto, d., farhani, n. h., & muflih, m. (2018). loyalty intention towards islamic bank: the role of religiosity, image, and trust. international journal of economics & management, 12(1). suryani, tatik and chaniago, herizon (2011). switching barrier factors in islamic banking and the effects on customer retention. accessed july 9, 2011 from http://ssrn.com/abstract=1882304. swart, j. (2006), “intelectual capital: disentangling an enigmatic concept”, journal of intelectual capital, vol. 7 no. 2, pp. 136-159. dacin, m. t., goodstein, j., scott, w.r., (2002). institutional theory and institutional change: introduction to the special research forum. acad. manag. j. 45(1), 45-56. vinicombe, t. (2010). aoifi reporting standards: measuring compliance. advances in accounting, 26(1), 55-65. zeineb, g. b., & mensi, s. (2018). corporate governance, risk and efficiency: evidence from gcc islamic banks. managerial finance. zoubi, t.a., al-khazali, o., (2007). empirical testing of the loss provisions of banks in the gcc region. manag. finance. 33, 500-511. international journal of emerging issues in islamic studies (ijeiis), vol. 2 (1), 18-30 generic sharia governance and expertise in indonesian digital islamic bank ecosystem moeljadi, triningsih sri supriati, hary soegiri 30 │ issn 2807-2049(online)| 2807-2057 (print) available online: https://journals.researchsynergypress.com/index.php/ijeiis international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049(online)| 2807-2057 (print) volume 2 number 2 (2022): 58-70 corresponding author superoxidedismutase594@gmail.com doi: 10.31098/ijeiis.v2i2.1053 research synergy foundation religious and health benefits of salah/prayer: a review yusuf sarkingobir1, aliyu umar sharu2, mustapha sahabi3, nafisa abdulrahman ashafa1 1 department of biology, shehu shagari college of education, sokoto, nigeria 2 department of islamic studies, shehu shagari college of education, sokoto, nigeria 3 department of integrated science, shehu shagari college of education, sokoto, nigeria abstract religion is very influential in health promotion. one of the major components of the islamic religion is salah/prayer, performed by the majority of muslims five times daily. thus, there is a need to broach the religious and health benefits of prayer. a review of related literature was performed, and the results were obtained. it was observed that prayer has several religious and health benefits to the adherents and hence can serve as a health promotion tool. religiously, performing prayer is the fulfillment of a major pillar of islam and allah's commandment. from a health point of view, performing salah is a very important exercise that is severally beneficial to health. it improves physical and spiritual domains of health. mental health is also improved because of salah. particularly, improvement in heart, spine, memory, concentration, cognitive functions, rehabilitation of musculoskeletal and neurological conditions, maintenance of joint mobility and elasticity, acting as endurance exercise, reduction in cardiovascular problems, and increase in mental health are some selected health advantages of prayer. before prayer, there is ablution that involves some etiquettes as follows: trimming of the moustache, the use of siwak (toothstick), cleaning of the nose, clipping of fingernails, washing of knuckles, removing hair from armpits and pubic area, cleaning the genitals, one should not urinate while standing because it can splash and affect his body, clothes or relations, one should clean himself from impurities, one should not use the right hand in cleaning dirt, one should wash his hands with water, then soap after toilet. prayer is indeed beneficial to the health of performers. keywords: salah, ablution, physical health, exercise, mental health, depression, healing this is an open access article under the cc–by-nc license. introduction islam is the world's fastest-growing religion and the second largest on earth. people adhering to the islamic religion are the majority in 48 countries and serve as minorities in 9 other countries. the adherents to islam most adhere to five pillars viz, shahadah (profession of faith) that there is no god but allah, the salah (five daily prayers), zakat, fasting, and hajj (al-krenawi and graham, 2000). prayer is a principle that is carried out at least five times daily (al-krenawi and graham, 2000). forsooth, multidisciplinary and several studies reveal a range of health benefits through participation in religion. religiosity has been associated with health-promoting behaviours, such as improved diet, exercise, shunning drinking etc. (salgado, 2014; pfeiffer et al., 2018). certainly, regular physical activity is an important event essential for human functions and healthy life. daily physical activity helps to improve overall physical and musculoskeletal health and, in turn, improves overall health status, and decreases chronic disease and disability risks. international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 58-70 religious and health benefits of salah/prayer: a review yusuf sarkingobir, aliyu umar sharu, mustapha sahabi, nafisa abdulrahman ashafa 59 │ issn 2807-2049(online)| 2807-2057 (print) regular exercise induces multiple adaptations to the body parts and systems and helps in reducing cardiovascular disease, neurological conditions, musculoskeletal issues, depression, and fallrelated injuries. it is a forefront health indicator that promotes and mains health, especially in adults (nazish and kalra, 2018). in order to improve health, every adult of 18-65 years old needs moderates intensity exercise for a minimum of 30 minutes five days a week or strenuous aerobic activity for a minimum of 20 minutes three days every week. fortunately, salah is a practice that is always performed by all muslims every day and at least five times. salah involves performing spiritual and physical activities altogether, where the muscular system of the human body becomes active without muscle fatigue and stimulates serenity in the body and soul (nazish and kalra, 2018). a number of studies have been published showing various aspects of health promotion in religion. likewise, concerning salah many studies were published showing its health benefits touching various angles. thus, there is needed to form a systematic review or summary. the objective of this paper was to describe the reports on the benefits of salah to humans from religious and health perspectives. literature review relationship between health and religion science and religion are now believed to interrelate in many respects. religion is the key to the soul; a person can be healthy when he has a pure and salubrious soul and eternal peace. therewith, islam is a religion followed by a large number of people across various regions of the world, impacting their life by reducing physical and mental distress among its adherents, especially through salah (ghous and malik, 2016). nowadays, scientific works have started to believe that prayer performed by muslims five times daily, at least as the second pillar of islam, is important as a ritual, and physical activity, that all muscles of the body are activated more than any form of physical exercise without fatigue, and stimulates serenity in body and soul, and have long term health benefits on healthy and diseased people (ghous and malik, 2016). salah can be viewed from a literal perspective, as dua means prayer or supplication. it can also be viewed as a word that is rooted in connection or contact as it connects the servant with god almighty. salah based on worship, the kit can be regarded as a ritual of daily salah, which begins with takbir on standing posture, and other various inclinations and postures follow together with echoing supplications and praises. it is an act of worship consisting of bowing, prostrations, and relations. for every muslim, there are five daily prayers to be practiced every day on a compulsory basis. allah said, "verily, the prayer is compulsory on the believers at fixed hours" the five obligatory prayers are performed at their appointed times. morning/ dawn prayer (fajr) is the first prayer, then the early noon prayer (zhur), the late afternoon (asr) prayer follows, magrib (sunset) prayer follows, and the last is the early night (ishai) prayer. every muslim is expected to abide by daily prayers as exhorted by almighty god "guard strictly obligatory prayers, especially the middle salah” qur’an, 2:238. it is obligatory to perform acts in prayers as follows: purification from minor and major impurity, covering the private parts, facing the kibla, recitation of the takbir (opening salutation), standing during takbir, recitation of the first verse of qur’an (fatiha), standing during international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 58-70 religious and health benefits of salah/prayer: a review yusuf sarkingobir, aliyu umar sharu, mustapha sahabi, nafisa abdulrahman ashafa 60 │ issn 2807-2049(online)| 2807-2057 (print) the recitation of fatiha, bowing, raising up from bowing, prostration, raising up from prostration, tranquility in the acts of salah, sitting for the last salutation, arranging obligatory acts of salah in order, last salutation (taslim). similarly, there are sunnah acts (that is, secondary acts of prayer), and desirable acts of prayer that are to be observed in salah. typically, five daily salah prayers are obligatory; supererogatory prayers are observed to add a reward to the observer or seek nearness to allah almighty. those prayers observed as additions are many; some are two rakaah before subh, two or four rakaah before zuhr prayer, two rakaah after zuhr prayer, two rakaah after magrib, eleven rakaah after ishaii prayer (jimoh, 2022). islamic prayers consist of both spiritual meditation and physical movements of various parts of the body, and they are believed to improve equilibrium, balance, and joint flexibility as well as maintain lower limb performance. each regular prayer includes a series of postures, movements, and quran recitations, along with other specific supplications. the prayer starts in a standing posture. then, the worshiper bends at the waist, placing the hands on the knees while keeping the back straight (bowing). the worshipper then returns to the standing position before adopting a prostrate position with the forehead, nose, hands, knees, and balls of the toes touching the ground for several seconds. the forearms and elbows should be raised off the floor during prostration (sujud). the worshipper sits on the legs for a few seconds before rising to stand. this sequence of motion is called rakaah. raka’ah is repeated 2–4 times depending on the statutory number of rakaah in each specific prayer (alabdulwahab et al., 2013). islamic overview religion deals with external functions and apparent codes of conduct, while spirituality is concerned with esoteric dimensions of personality, like finding serenity with nature or with surrounding and with god, also exploring out meaning and motives of life. mostly, spirituality can be defined as meaning, connecting, transcendence, and value (jawaid, 2013). likewise, simpson and weiner [9], in the oxford english dictionary, promulgated two related items. first, spirituality refers to life’s most vital issues and concerns (e.g., the term spiritus in latin means "the breath," most vital to life). second, spirituality is seen as a subjective feature of life, including the senses, such as sight and hearing. the association of american medical colleges defines spirituality as a broad one: "spirituality is dubbed as a factor that contributes to health in many persons. the concept of spirituality is found in all cultures and societies. it is expressed d in an individual's search for ultimate meaning". anandarajah (2001), as reported by (jawaid, 2013), explained that important aspects of spirituality are love and peace that individuals derive from their relationships, nature, and god. spirituality can be described as latent construct, as it cannot be observed directly but can be inferred from some of its elements. nowadays, the concept of health consists of biological functioning, influenced by cultural, social, and philosophical factors, including purpose in life and the quality of healthy personal relationships (jawaid, 2013). many studies chunk out spirituality. when a person gets ill, he/she experiences stress over the changes in life, then eventually looks for evident reasons or solutions for a cure, and when the medical system fails to do so, the patient begins to look towards spirituality for healing in another way. those who were not religious before may turn to religion for comfort and acquire it as a new method of coping (jawaid, 2013). international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 58-70 religious and health benefits of salah/prayer: a review yusuf sarkingobir, aliyu umar sharu, mustapha sahabi, nafisa abdulrahman ashafa 61 │ issn 2807-2049(online)| 2807-2057 (print) additionally, (jawaid, 2013) reports that, in 1974, benson found that 10 to 20 minutes of meditation twice a day leads to decreased metabolism, decreased heart rate, decreased respiratory rate, and slower brain waves; the practice was beneficial for the treatment of chronic pain, insomnia, anxiety, hostility, depression, premenstrual syndrome, and infertility and was a useful adjunct to treatment for patients with cancer or hiv. religious belief influence illness prevention, coping, recovery, and illness experience. patients showed less psychological distress if they connected with god in the hope of healing and relaxation; most of them reported strength and comfort from their spiritual beliefs. positively, it was found that meditation is a good therapy for chronic conditions such as headaches, anxiety, depression, premenstrual syndrome, aids, and cancer. benson's relaxation response is elicited by a simple two-step procedure: (a) repeating a word or muscular activity, (b) passively ignoring any other obtrusive thoughts, and returning to the repetition (jawaid, 2013). in 2008, "pargament investigated factors such as heart disease, dyslipidemia, hypertension, cancer, and mortality have an inverse relationship with religious behaviors. across every health domain, every predominant religion and spirituality has its own measure of involvement, most notably, the frequency of church attendance. growing literature suggested strong coping in adolescent religious patients with medical conditions such as arthritis, diabetes, renal disease, cancer, cardiovascular disease, pulmonary disease, hiv/aids, cystic fibrosis, sickle cell anemia, amyotrophic lateral sclerosis, chronic pain, and terminal illnesses. in 1995, mccullough reviewed the effect of religious behavior on neuro-immunologic, cardiovascular, and musculoskeletal changes. other than these findings, better immune function, lower death rates from cancer, better cardiac outcomes, lower blood pressure, lower cholesterol, less cigarette smoking, more exercise, and better sleep was also marked in his book called"(jawaid, 2013). a study by qidwai et al. (2009) conducted in 2008 represented majority of the respondents (95.8%) believed -prayers can heal, 75.3%) of them believed that prayers could curtail the duration of disease, and 49% believed that illness does not prolong by prayers. it is equally important to realize that 160 (40%) participants believed that prayers could prolong life. methods used for healing by study participants include: reciting verses from holy quran, blowing them on water and then drinking it, and wearing taweez (amulet), which is thought to speed up the healing process. psychological/mental health associations with spirituality emmons (1999) reports that through stressful hours, religious adherence can provide stability, support, and direction to find an ultimate purpose and meaning in life. spirituality orientations can shape efficient methods for adapting that is linked to better mental health. in a study by baetz et al. (2004), religious attitudes were attributed to greater life satisfaction. elevated satisfaction was predicted by worship-attendance frequency. increased alcohol use was inversely proportional to worship-attendance frequency. spiritual wellbeing is positively associated with quality of life, decreased episodes of depression, anxiety, and cognitive avoidance. this was reported in (jawaid, 2013). research method international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 58-70 religious and health benefits of salah/prayer: a review yusuf sarkingobir, aliyu umar sharu, mustapha sahabi, nafisa abdulrahman ashafa 62 │ issn 2807-2049(online)| 2807-2057 (print) an adapted review, known as a scholarly review with an aim to inform the public, and fellow scholars, about the quality and purposes and elucidate it fits the current public health usage (snyder, 2019; alex, 2021). additionally, a review and correlational analysis were implemented using other related literature; to describe insights and possible research directions of muslim prayer works in improving the public health of the muslim ummah nowadays. knowledge production is accelerating at a tremendous speed while at the same time remaining fragmented and interdisciplinary. this is why the literature review as a research method is more relevant than ever. an effective and well-conducted review as a research method creates a firm foundation for advancing knowledge and facilitating theory development. by integrating findings and perspectives from many empirical findings, a literature review can address research questions with a power that no single study possesses. it can also help to provide an overview of areas in which the research is disparate and interdisciplinary. in addition, a literature review is an excellent way of synthesizing research findings to show evidence on a meta-level and to uncover areas in which more research is needed, which is a critical component of creating theoretical frameworks and building conceptual models (palmatier et al., 2018; snyder, 2019). result and discussion ablution ablution (wudu) means cleanliness, beauty, and light. muslims are instructed to perform ablution before salah. a muslim prays at least five times every day, and there is a requirement for ablution in every one of those circumstances. therein, the nose, mouth, ears, genitals, hands, legs, and relations are always rinsed and cleaned with clean water. this activity helps in reducing or eliminating the microbial load from the affected areas of the body. hence it is a protective or preventive behavior that shields against so many infections because it entails personal hygiene (maigari, 2016). allah almighty said, " o you who have believed when you rise to prayer, wash your faces and your forearms to the elbows and wipe over your heads and wash your face to the ankles. and if you are in a state of janabah, then purify yourselves. but if you are sick or on a journey or one comes from the place of relieving himself, or you have contacted women and do not find water, then seek clean earth and wipe over your faces and hands with it. allah does not intend to make difficulty for you, but he intends to purify you and complete his favour upon that you may be grateful " [quran 5: 6] (maigari, 2016). allah almighty has given his prophets certain practices, which muslims are to follow; they are: • trimming of the moustache • the use of siwak (tooth-stick) • cleaning of nose • clipping of fingernails • washing of knuckles • removing hair from armpits and pubic area • cleaning the genitals • one should recite prayers while entering the toilets and leaving • one should not urinate while standing because it can splash and affect the body, clothes, or relations international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 58-70 religious and health benefits of salah/prayer: a review yusuf sarkingobir, aliyu umar sharu, mustapha sahabi, nafisa abdulrahman ashafa 63 │ issn 2807-2049(online)| 2807-2057 (print) • one should clean himself from impurities • one should not use the right hand in cleaning dirt (urine and faeces) because the hand is mostly used for eating and preparations of food materials. • one should wash his hands with water, then soap after the toilet (maigari, 2016; bajirova, 2018). selected health benefits of ablution several studies have reported numerous health benefits of ablution. because of a properly performed ablution, several health promotion benefits are gotten, like the ones enumerated below: • wudu helps to reduce germs from the body hence promoting health. • it also helps to relax the nervous system • reduce stress and tension/anxiety • daily washing keeps germs away from the body • gargling reduces bad breath • nose cleansing reduces dust, allergens, etc., and decongests the nasal cavity. • face washing reduces pimples, acne, wrinkles • ear cleaning removes wax, germs, and dust, • cleaning help in removing chemicals that affect the skin (including cancerous ones) (bajirova, 2018; adriyani et al., 2021). • miswak (brushing of teeth) is enjoined in wudu or before salah. it is good in the sense that it enhances memory, eliminates slime, improves the aroma of the mouth, strengthens the gums, clears voice, triggers appetite, improves eye-sight, improves intelligence, blocks tooth decay, and decongests mouth (irmak, 2014; bajirova, 2018; sabra, 2018). prayer/salah nowadays, due to increased sedentary lifestyles and feeding behaviours, among others, there is an utmost need for regular physical activity. regular physical activity has become an essential requirement for health promotion. it helps in reducing cardiovascular problems, neurological disorders, musculoskeletal problems, and relations (zainuddin, and halimatussa’diah, 2013; mahbosh, 2018; nazish and kalra, 2018; zainudin et al., 2019). the connection of religion to health has been duly acknowledged in several studies. positive health is always present in religious people compared to their counterparts. salah/prayer is the second pillar of the islamic religion that must be performed five times daily by every muslim. in salah, spiritual and physical postures are indulged, which are done daily. therein, all the stages of salah have their own health promotion benefits embedded. allah says "verily, salah is an obligation on the believers to be observed in an appointed time" quran 4:103. laconically, in prayers, there is standing, attention, rising of hands, recitation, and prostration of ruku’u, standing, prostration of sujud, sitting, and related recitations therein. some of the health benefits of salah include: • improvement in heart, spine, memory, concentration, cognitive functions • rehabilitation of musculoskeletal and neurological conditions • maintenance of joint mobility and elasticity • act as endurance exercise • reduction in cardiovascular problems international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 58-70 religious and health benefits of salah/prayer: a review yusuf sarkingobir, aliyu umar sharu, mustapha sahabi, nafisa abdulrahman ashafa 64 │ issn 2807-2049(online)| 2807-2057 (print) • increase in mental health (imamoglu, 2016; nazish and kalra, 2018; ghous and malik, 2016; zainudin et al., 2019). • recitation of the quran in salah reduces the length of stay at the hospital, even in cancer patients (ernawati et al., 2020). selected physical benefits of salah to health like the spiritual benefits of salah, there is a wide range of recognised physical benefits of salah. each position requires the movement of parts of the body, which in turn encourages health and well-being, and every muslim must perform salah (mahboob, 2018). salah increases basal metabolic rate, reduces body fat, and gives healthy body composition (doufesh et al., 2013). the process of salah is low to moderate-intensity form of regular exercise spanning 10-20 minutes up to five times daily (excluding nawafils). this raises the heartbeat, increasing blood flow around the body and giving strength and stamina to the heart muscles. walking from the house or place of work to the mosque for salaah earns a weekly 30 minutes requirement of exercise per day, at least five times per week (umar et al., 2008; umar et al., 2010; doufesh et al., 2013; umar et al., 2016; kamran, 2018; dikko et al., 2020). prayer also helps to bring about relaxation, reducing stress levels (routldege, 2014). below are some identified benefits of various positions of salah: • standing (takbir) elbows bent, shoulder joint gently stretched. the shoulder blades and lower back are brought into a good neutral position with core muscles active. these muscles help maintain good posture. • standing (qiyam) lowering of the hands to the waist and shoulders relaxed, encouraging calm breathing. equal weight through both feet, with core muscles active. blood flow is increased in the hand area of the left motor cortex and corresponding sensory areas in the post-central gyrus, worshippers utter recitations, which contribute to activating speech muscles (nazish and kalra, 2018) • bowing (ruku’u) bowing is done by a forward movement of the vertebral column resulting in a situation where muscles of the back and back of thighs, and calves are fully stretched when the waist is bent. it helps in the control of bending the lower and lowered muscles, both in forward positions and returning to standing positions (nazish and kalra, 2018). bowing activates the back muscles, which is a beneficial activity • sitting muscles at the front of the ankle and foot become stretched, toes become extended, and the knee and hip become flexed. lowering the back in a good position will help strengthen core muscles (nazish and kalra, 2018). • halting (taslim) turning the head to each side improves the range of motion of the neck, stretching muscles with gentle, repeated motions (bradford teaching hospital nhs foundation trust, 2017) international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 58-70 religious and health benefits of salah/prayer: a review yusuf sarkingobir, aliyu umar sharu, mustapha sahabi, nafisa abdulrahman ashafa 65 │ issn 2807-2049(online)| 2807-2057 (print) figure 1. positions in salah, source: nazish and kalra, 2018 prayer's posture health benefits 1. takbir & qayyam takbir is the starting point of the prayer and begins by raising the hands, keeping the palms open next to both ears, placing the thumbs behind the earlobes, keeping the elbows bent, the pectoralis muscles stretched gently, and the shoulder blades. raising both hands and placing them on the stomach can expand the chest cavity. additionally, there is an even distribution of weight through both feet throughout the practice of standing posture, which, consequently, will ease the balance of the body and lower back brought into a neutral position whilst activating the core muscles at the same time. this position helps to straighten the back and improves posture (kamran, 2018). ruk’u/forward bending: ruku’u is forward flexion of the lumbar spine and flexion at the hip joint, whereas the knee joint bears load in extension. it helps in minimizing the risk of osteoporosis and stretches the paraspinal muscles of the lumbar spine, hamstrings, and calves (gastrocnemius & soleus). ruku’u strengthens the back, extends the spine, and increases the flexibility of hips and hamstrings and relieves the stiffness at the spine, neck, and back and helps to improve posture as well as balance and coordination. ruku’u is good for treating backache and vertebral column-related diseases. it helps to reduce the risk of nerve compression and promotes the flexibility of the spine in healthy people. studies have shown that the ruku’u prostration positions help to relax the spinal canal and reduce the risk of pressure on the spinal nerve (kamran, 2018). international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 58-70 religious and health benefits of salah/prayer: a review yusuf sarkingobir, aliyu umar sharu, mustapha sahabi, nafisa abdulrahman ashafa 66 │ issn 2807-2049(online)| 2807-2057 (print) jalsa/tashahhud/sitting sitting in salah involves sitting on the floor directly on the ground with both legs folded in such a way that the heels touch the gluteal region and the hands are placed on the knees. this posture stretches muscles at the front of the ankle and foot. it stretches the tibialis anterior, the extensor hallucis longus (with the toe extended), and the quads and gluteus muscles (while knees and hips are flexed). the full inner range of motion on the knee joint is achieved, and it prevents restricted joint range, which is most commonly seen in patients with degenerative knee problems. the knee joint is noted to attain maximum flexion during the sitting posture. sitting in a kneeling position not helps to maintain a good posture and improves flexibility, and strengthens ligaments. rising up after jalsa to continue other rakʿah involves activities like deep squats as well as full to half kneeling postures. with erect postures, more spinal stability is gained. all these physical activities are therapeutic are useful to treat joint/muscle injuries and core coordination and balance reeducation (kamran, 2018). sujud/prostration the position of maintaining the lower back flexed and the forehead resting gently on the floor allows the postural neck muscles to be activated in order to control the neutral head position in lowering down and while lifting it from the floor. the hands are also stretched out in a manner that allows the forearm as well as the arm muscles to bear weight. the toes, entire vertebral column, and upper and lower spinal muscle experience a stretch. the knees forming a right angle allow abdominal muscle contraction to be activated and prevent flabbiness. the hip joint was in maximum flexion during the prostration posture. the stretch felt in the length of the spine as the individual curls the torso over the legs also creates a space between the dorsal surfaces of the vertebra of the spine and aids spinal distraction as well as allowing neural glides and the lengthening of the nerves. this posture, combined with other exercises, opens the lower lumbar facet joints and may help to reduce lower back pain, and sciatica can be used to treat spinal stenosis and other degenerative disc diseases. in the prostration position, the head is in a position lower than the heart and, therefore, receives increased blood supply to the brain, stimulating the brain's frontal cortex. and in turn, reduces the chances of brain hemorrhage and headache and helps to reduce high blood pressure. this surge in blood supply also has a positive effect on memory, concentration, psyche, and other cognitive abilities (kamran, 2018). salaam/neck turns salam is an excellent form of neck and upper vertebrae exercise. the head performs rotational movements over the cervical vertebra. this improves the range of motion of the neck whilst stretching the trapezius fibers. it also helps to mobilize the upper back and the thoracic muscles (kamran, 2018). effects of qur’an music on mental health religion is inevitable in so many people. it involved the spiritual facet, which is responsible for mental health. therefore, there is a need to be broached about the connection and interrelationships between the muslim population and their religion, prayer, and qur’anic music. for example, a pakistani study performed at the university of egbak lahoori revealed that 78% of the treated group with the quran was effective. in the same vein, boalhry and ferrand (1995) depicted that quran prevents mental pressures. hassanpour and loya (1997) indicate that students international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 58-70 religious and health benefits of salah/prayer: a review yusuf sarkingobir, aliyu umar sharu, mustapha sahabi, nafisa abdulrahman ashafa 67 │ issn 2807-2049(online)| 2807-2057 (print) who recite quran regularly have less depression, anxiety, and stress than the comparison group. galedar and saki (2001) show that people who listen to quran have fewer degrees of stress than the contrasting group. drabinia et al. (2017) have revealed in an interventional study that there exists a positive effect on participants. thus, hearing the qur'anic music improves the mental health of people. the use of sound in the field of medicine is well-known. parables can be used in detecting, locating, characterizing, and monitoring abnormalities in pregnancy. human cells respond well to sounds. that is why in recent years, sound has been widely utilized in therapy and healing. sound has been used in the management of pain, depression, brain injury, stroke, psychology, anxiety, fear, etc. the quran recitation might have a direct healing effect. this study suggested that listening to quran has a better impact on brain wave balancing compared to classical music. tumiran et al. (2013), show that qur'anic healing yield better in contrast to classical music healing. therein, the human brain produces higher alpha waves when listening to the holy quran and stabilizes psychological behavior. akhlaqi (2014) posits that qur’anic recitation reduces pain after surgery. the mechanism of how qur’anic music performed its positive effects was suggested by hashim et al. (2017), vibrations produced during recitation by the reciters. the quran has a powerful fluent style of expression and captivating sound that impacts the audience with inner harmony and rhythm. it provides a deep spiritual energy to the reciter and listener even if they cannot percept the meanings (haque and ghosh, 2013; hashim et al., 2017; saquib et al., 2017). in the overall sense, the spiritual and religious inclination that has been a divine book is the main reason behind the effectiveness of qur'anic recitation healing properties (yusuff et al., 2019). listening to quran influences the vital signs of unconscious patients admitted to the intensive care unit, as concluded by mansouri et al. (2017). conclusion prayer/ salah is a cluster of motions and movements in the act of muslim worship known for many physical and physiological benefits. the body goes through a unique exercise routine during the salah; therefore these postures help to maintain fitness, leading to improved flexibility, muscle strength, and endurance. keeping public health awareness is important in order to gain maximum physical health benefits associated with prayer postures among the muslim population. limitations & further research the limitations of the study are that it is a mixed study involving a critical review of what was observed in past empirical studies and theoretical studies. it is not an interventional or experimental study that establishes a cause-effect relationship. more interventional studies are required on extensive variables and subjects to reaffirm past studies. references adriyini, permatasan, t.a.e., purnamawati, d., putri, a., mandudi, a(2021). applying clean and health behaviors by wudhu for health benefits. indonesian journal of islam and public health,1(1):1-7. akhlaqi, e. (2014). scientific remarks of the quran to health and medical teachings. journal of applied science and agriculture, 9, 960-964. doi: http://www.aensiweb.com/old/jasa/rjfh/2014/960964.pdf. international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 58-70 religious and health benefits of salah/prayer: a review yusuf sarkingobir, aliyu umar sharu, mustapha sahabi, nafisa abdulrahman ashafa 68 │ issn 2807-2049(online)| 2807-2057 (print) alabdulwahab, s.s., kachanathu, s.j., and oluseye, k. (2013). physical activity associated with prayer regimes improves standing dynamic balance of healthy people. journal of physical therapy science, 25(12):1565-1568. al-krenawi, a. and graham, j.r.(2000). islamic theology and prayer. international social work, 43(3):289-304. anandarajah, g., and hight, e. (2001) spirituality and medical practice: using the hope questions as a practical tool for spiritual assessment. american family physician, 63: 81-89. baetz, m., griffin, r., bowen, r., and marcoux, g. (2004). spirituality and psychiatry in canada: psychiatric practice compared with patient expectations. canadian journal of psychiatry, 49: 265-271. bajirova, m.(2018). hygiene and health in quran and science. ec gynecology,spi.1:44-55. benson, h., beary, j.f., and carol, m.p. (1974). the relaxation response. psychiatry: journal for the study of interpersonal processes. boalhry, r. j. & ferrand, a. (1995). koran and the ways to deal with mental stress. tehran: proceedings of the third national symposium on stress,p.70. bradford teaching hospitals nhs foundation trust (2017). take care of your health: physiotherapy and prayer(salah). information leaflet for muslim patients. chamsi-pasha, m., and chamsi-pasha, h. (2020). a review of the literature on the health benefits of salat (islamic prayer). medical journal of malaysia, 76(1):89-93. darabinia, m., gorji, h.a., afzali, a.m. (2017). the effect of the quran recitation on mental health of the iranian medical staff. journal of nursing education and practice,4(5):1-16. dikko, m., bello, s.o., chika, a. mungadi, i.a., sarkingobir, y., and umar, a.i. (2020). effect of tamsulosin use on plasma insulin status in benign prostatic hyperplasia patients in sokoto, nigeria. journal of applied science and environmental management, 24 (4) 543548 . doufesh, h., ibrahim, f., isamail, a.n., ahman, wa., (2013). assessment of heart rates and blood pressure in different salat positions. journal of physiotherapy science, 25:211-14 emmons, r. a. (1999). religion in the psychology of personality: an introduction. journal of personality, 67(6), 874-888. ernawati, r., feriyani, p., tianingrum n.a.(2020). the effectiveness of quran recitation therapy and aroma therapy on cancer patients stress level in. abdul wahab sjahrarie hospital samarinda, indonesia. malaysian journal of medicine and health sciences16(3):47-51. galedar n, saki m. (2001). avaye effect on reducing anxiety before thekoran students test. the first international conference on religion and mental health; tehran. p. 194-230. ghous, m., and malik, a.n. (2016). health benefits of salat (prayer). the professional medical journal, 23(8):887-888. haque, a. and ghosh, s.s.(2013). namaz is a very good exercise for wholesome development. gra global research analysis, 2(11):220-221. hashim, r , sha'aban, m., and zainuddin, z.i (2017). healing with sound: exploring applications of quranic cell culture. revelation and science,7(2):32-41. hassanpour, f., & joseph loya, m. (1997). quran recitation effect on reducing anxiety and depression. tehran: proceedings of the conference on religion and mental health. idler, e.(2008). the psychological and physical benefits of spiritual/ religious practices. spirituality in higher education, 4(2):1-5. imamoglu, o.(2016). benefits of prayer as a physical activity. international journal of science culture and sport, 4(1):306-318. irmak, k.(2014). medical aspects of ablution and prayer. journal of experimental integrated medicine, 4(2):147-149. jawaid, h.(2014). impact of religion/ spirituality on health: what are the evidences?. journal of psychiatry, 17:10-5. jimoh, i.o.(2022). salat (islamic canonical prayers), its spiritual, social and health benefits. direct research journal of social science and educational studies, 10(4):60-69. international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 58-70 religious and health benefits of salah/prayer: a review yusuf sarkingobir, aliyu umar sharu, mustapha sahabi, nafisa abdulrahman ashafa 69 │ issn 2807-2049(online)| 2807-2057 (print) kamran, g. (2018). physical benefits of (salah) prayers strengthening the faith and fitness. journal of novel physiotherapy and rehabilitation, 2: 043-053. larson, d.b., and milano, m.a. (1995). are religion and spirituality clinically relevant in health care? mind/body. medicine, 1: 147-157. levin, j.(2010). religion and mental health: theory and research. international journal of applied psychoanalytic studies, 1(1):1-10. mahbosh,u.r.(2018). the effectiveness of prayer in maintenance of physical health in the context of " stand ,pray, there is shifa /healingin prayers ". research and investigations in sports medicine,3(5):1-3. nazish, n. and kalra, n.(2018). muslim prayer: a new form of physical activity; a narrative review. international journal of health and research,8(7):337-344. pargament, k.i., koenig, h.g., tarakeshwar, n., hahn, j. (2001). religious struggle as a predictor of mortality among medically ill elderly patients: a 2-year longitudinal study. archives of international medicine, 161: 1881-1885. pfeiffer, j., li, h., martez, m., gillespie, t. (2018). the role of religious behavior in health selfmanagement: a community-based participatory research studies. religions,9(357):1-15. qidwai, w., tabassum, r., hanif, r., and khan, f.h. (2009). belief in prayers and its role in healing among family practice patients visiting a teaching hospital in karachi, pakistan. pakistan journal of medical sciences, 25: 182-189. 25. routledge (2014). 5 scientifically supported benefits of prayer : what science can tell us about the personal and social value of prayer .www.psychology.today.com/blog/moremortal/20/406/5-scientifically-supported-benefits-prayer sabra, m.m.(2018). ablution (wudu) health benefits (hbs) through nasal-cavity (nc) bacterial count (bc) with gold-standard (gs) at high altitude area, taif, ksa. journal of applied biotechnology and bioengineering,5(6):334-336. salgado, a.(2014). review of empirical studies on impact of religion, religiosity and spirituality as protective factors. propositos y representacious,2(1):121-159. saquib, n., saquib, j., alhadlag, a. etal (2017). health benefits of quran memorization for older men. sage open medicines, 5:1-7. tumiran, m. a., mohamad, s. p., saat, r. m., yusoff, m. y. z. m., rahman, n. n. a., & adli, d. s. h. (2013). addressing sleep disorder of autistic children with qur’anic sound therapy. health,5(08), 73-79. umar a, i., garba,i,. iduh m, u,. umar ,a,i., and owoicho,o. ( 2016) invitro antibacterial activity of aqueous and methanol extracts of garcinia kola seeds. gashua journal of science and humanity vol 1 (2) pp 1 – 8. umar., a. i, said, y., and m, lawal.(2008) comparative study of the nutrient composition of millet and maize-based complimentary weaning foods: nigerian journal of basic and applied science vol 16 (2)pp 282 – 287. umar.,a.i., said., y., m, lawal., and s, a, maigandi.(2010) biochemical and heamatological indices of weanly albino rats fed millet and maize-based complimentary weaning foods. nigerian journal of basic and applied science,18 (1):44 – 49. yusuff, w.n.s.b.w.m., mokhtar, w.k.a.w., amiruddin, e., rashid, r.a., idris, m.f.a.w. and sallah, a.z.(2019). the healer of all diseases in quran: a review. international journal of academic research in business and social sciences, 9(11):565-571. zainuddin, z. i., halimatussa’diah, a. r. (2013). examining islamic perspectives in medical imaging literature: a study involving scopus indexed journals. revelation and science, 3(2):1-10. zainudin, z.n., mahayyudin, a.a., azahari, r., yusop, y.m., and othman w.n.w.(2019). complacency of solah and its ramification on mental health. international journal of academic research in business and social sciences, 9(9):833-845. zulkurnaini, n. a., kadir, r. s. s. a., murat, z. h., & isa, r. m. (2012, february). the comparison between listening to al-quran and listening to classical music on the brainwave signal for the alpha band. international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 58-70 religious and health benefits of salah/prayer: a review yusuf sarkingobir, aliyu umar sharu, mustapha sahabi, nafisa abdulrahman ashafa 70 │ issn 2807-2049(online)| 2807-2057 (print) paper presented at the third international conference on intelligent systems, modelling and simulation (isms), malaysia: kota kinabalu. palmatier, r.w., houston, m.b. and hullard, j.(2018). review articles: purposes, process, and structure. journal of the academic marketing science,46:1-5. snyder, h.(2019). literature review as a research methodology: an overview and guidelines. journal of business research,104:333-339 available online: https://journals.researchsynergypress.com/index.php/ijeiis international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049(online)| 2807-2057 (print) volume 2 number 2 (2022): 21-33 corresponding author ziola136@gmail.com doi: 10.31098/ijeiis.v2i2.1000 research synergy foundation nigerian supreme council for islamic affairs and the quest for unity of muslim ummah in nigeria ibrahim suberu university of port harcourt, nigeria abstract the emergence of islamic organizations during the colonial era caused disunity among the muslim ummah in nigeria. the quest to coordinate the affairs of these organizations and to unite the muslim ummah nationally under one umbrella led to the establishment of the nigerian supreme council for islamic affairs (nscia) in 1973. this study, therefore, examines the role of nscia in addressing the challenges of disunity confronting the muslim ummah in nigeria. data were collected from oral interviews, questionnaires, and secondary sources. a multidisciplinary approach was adopted using a combination of historical, phenomenological, and sociological methods of data analysis. the theoretical framework is built on the theory of asabiyyah by ibn khaldun and the theory of structural functionalism. the study discovered that the need to protect the islamic faith from colonial influence gave rise to the emergence of islamic organizations in nigeria. it is also discovered that nigerian muslims are divided along ethnic, regional, and organizational lines. the study shows that despite the establishment of nscia in 1973 to foster unity, there are still issues bothering disunity among the muslim ummah in nigeria. perpetuation and nothernization of the council's leadership are discovered to be a factor responsible for the inefficiency of the council in uniting the ummah. this work recommends a review of the constitution of nscia for effectiveness. it also suggests rotation of its headship and that serious effort should be made by the council to cultivate the spirit of unity among muslims ummah. keywords: nigerian, supreme, council, islamic affairs, unity, ummah this is an open access article under the cc–by-nc license. introduction islam predated colonialism in nigeria, and in fact, islam had penetrated and gained a strong foothold in the very region of the country before independence in 1960 (ayandele, 1966). however, the presence of colonial masters had some negative influence on the muslim ummah in nigeria. muslims were apprehensive of the negative influence of colonial rules on their faith and their islamic identity. to checkmate the influence, a number of islamic organizations sprang up. unfortunately, the negative effect of these splinter organizations was disunity among the nigerian muslim ummah during and after the colonial administration. nigerian muslims became disintegrated along the organizations. in efforts to unite the muslim ummah, the nigerian supreme council for islamic affairs (nscia) was formed in 1973. the ultimate questions now are; has nscia been able to unite the muslim ummah in nigeria? if no, what are the problems militating it? how can these problems be surmounted in order to restore the ummah's identity and unity in nigeria? these will be the focus of the rest of this paper. nevertheless, there is a need to contextualize these by taking the historical reconstruction of the islamic organizations in nigeria. international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 21-33 nigerian supreme council for islamic affairs and the quest for unity of muslim ummah in nigeria ibrahim suberu 22 │ issn 2807-2049(online)| 2807-2057 (print) review a historical survey of the emergence of islamic organizations in nigeria the islamic ummah had been firmly established and well spread all over the northern and southern parts of the country several centuries before the arrival of the colonial masters and their christian protégés (kilani, 2008). doi (1979) and clarke (1982) explain that at that time, kanem-borno empire had trade links with tripoli in north africa via kawar and fezzan, which was the entry route for islam to penetrate into kanem-borno empire. it was the muslim traders and early settlers in the region that initiated and consolidated the spread of islam in the community as early as the 11th century. islam became the state religion of the region. it then changed the socio-economic and political structures and paved the way for the rise of hausa states as islamic states (sulaiman, 1986). by the 15th century, islam had penetrated most parts of south-west (yorubaland), and the aftereffect was the growth and consolidation of the ummah. unfortunately, the expansion of the muslim ummah in nigeria was hindered by colonial rule (kilani, 2008). colonialization was instrumental to the christianization agenda. colonialism and missionary propaganda led to the loss of the religious-cultural identities of most muslims in nigeria. with the introduction of missionary schools, some muslim children were converted to christianity, while some were forced to change their islamic names either to english or native names and, by implication, lost their islamic identity. hence, christianity was used to subdue and supplant islam (ayandele, 1966). in order to revive the islamic teachings and instill islamic identity, different islamic organizations were established at different levelslocal, national, and international (suberu, 2011). the pioneer muslim organizations in nigeria were as follows: (i) the ahmadiyyah movement of nigeria, also known as anwar-ul islam movement of nigeria, established in 1916, (ii) the ansarudeen society of nigeria formed in 1923, and (iii) ansarul-islam society of nigeria. these organizations began their activities with the establishment of schools and hospitals in nigeria (okene&ishak, 2010). they fought doggedly to prevent the conversion of muslims to christianity and provided avenues for social interaction for the muslims by building islamic schools. their curriculum blended both western and islamic contents without sacrificing their faith. other organizations that emerged within this context were: theijebu ode muslim friendly society (1927), isabatul-deen (bound of religious enthusiasm) (1950), muslim students' society of nigeria (m.s.s.n.) (1954) (kilani, personal interview, august 3, 2017). within this period, the tijaniyyah and quadiriyyah brotherhood operated simultaneously and gained momentum before the subsequent emergence of jama‘tizalat al-bid‘awa iqamat assunnah (association for the removal of the innovation and for the establishment of the sunnah), jama'atunasirul islam, muslim ummah of south/west nigeria (muswen) and nigerian supreme council for islamic affairs. with these organizations, islam witnessed a resurgence. there was a high level of consciousness among nigerian muslims, which was expressed through the formation of a number of other pressure groupsmuslim organizations with the primary aim of propagating and defending islam from internal and external influences. unfortunately, the multiplicity of these organizations undermined the unity of the muslim ummah in nigeria. international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 21-33 nigerian supreme council for islamic affairs and the quest for unity of muslim ummah in nigeria ibrahim suberu 23 │ issn 2807-2049(online)| 2807-2057 (print) crises and disunity among the muslim ummah the proliferation of many muslim organizations was counterintuitive. rather than unifying and uniting the ummah, it soon resulted in in-fighting over issues of supremacy and power tussle. this resulted in disunity and the propagation of irreconcilable ideologies and heresies. (kilani, 1996). untold crisis looms the ummah. it was within this context that the nigerian supreme council for islamic affairs (nscia) was formed in 1973. the most profound crisis was between the tijanyyah and quadiriyyah sufi orders between1940s and the 1960s. perhaps this was what roman l (1997:16) had in mind when he said there was a "multitude of controversies, quarrels, and jealousies among series of networks (sufi orders)" in nigeria. these networks competed among themselves over influence, doctrines, followership, and power. some of these crises led to open confrontations between the followers of the two sufi orders until the establishment of an anti-sufi group, jam'ah izalatu bid'ah (also called izalah). hence, the establishment of jamatu izala marked the beginning of a new phase in the history of islam in nigeria (quadri, 1985). the conflict between sufis and izalah was one of the most contested crises in nigerian islamic history. the crisis between izalah and tariqa (sufi orders) represented one of the sharpest thorns in the flesh, the worst pain in the neck, and the greatest calamity that ever befell the unity of the muslim ummah in nigeria. olayiwola (2007:120) lamented that "abinitio, corollaries of the conflicts were visible in the north only, but gradually, they were transmitted to the west, south, and eastern parts of nigeria". the ugly event escalated to physical assaults between muslim individuals and groups, leading to the loss of lives and property. it caused so much disunity among the ummah leading to the division of masajid (mosques) and congregation, the accusation of infidelity (takfir), and discrimination in social amenities like abattoir between members of tariqah and izialah. this scenario led to the canalization of public and private properties and huge financial losses (olayiwola, 2007, lakin akintola, personal interview, august 5, 2015). several attempts were made by different bodies to resolve the crisis. for example, the sokoto state government set up an islamic preaching board to certify preachers to avoid unguided and provocative statements. other state governments followed the example of the government of sokoto state. at the national level, attempts were also made to reconcile the members of the tariqah and the izalah to ensure peaceful co-existence and aid the unity of the ummah (quadri1985; noibi, personal interviewaugust 02, 2015). yet, the feuding parties continued their clashes. up till today, grudges are still embedded in the activities of these groups. the nigerian civil war (1976-1970) also affected the fortunes of the nigerian muslim ummah. the civil war was given some religious and ethnic connotations – the north versus south dichotomy. each defends and gives priority to an ethnic alliance against the islamic brotherhood. the ummah was disintegrated locally and nationally, and the established muslim organizations became threats to one another. the disintegration featured both the north and the south. jama'atu nasril islam was created in the north and for the northern muslims alone and while the western state joint muslim organization (wesjomo), which is the present muslim ummah of south west nigeria (muswen), was created in the south for the southern muslims alone. it was the attempts to reunite the muslims in nigeria under one umbrella that nigerian supreme council for islamic affairs was established in 1973. international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 21-33 nigerian supreme council for islamic affairs and the quest for unity of muslim ummah in nigeria ibrahim suberu 24 │ issn 2807-2049(online)| 2807-2057 (print) the establishment of the nigerian supreme council for islamic affairs prior to the establishment of nscia, a number of muslim organizations proliferated. in the northern part of nigeria, for instance, jamat nasril-islam (jni). however, jni could not achieve the task of uniting the northern muslims. it only succeeded in bringing together the emirs and traditional mallams (local scholars) (ahmad-rufai, 2011). in the south, the internal crisis that greeted the formation of action group, a political party, exacerbated the problem of disunity among the southern muslims. subsequently, the challenge was supplanted with the emergence of the western state joint muslim organization (wesjomo) in 1972 through the instrumentality of a commissioner for local government and chieftaincy justice, dr. lateef adegbite (ahmad-rufai, 2011). although, the organization was not a politically motivated muslim organization (noibi, personal interview, august 02, 2015). the south viewed jni with suspicion, seeing it as an extension of hausa –fulani hegemony under a religious cover (hassan, 1993). these two organizations (jni and wesjomo) were operating differently for their respective region. nscia was set up ostensibly as an umbrella for the unity of all muslim groups and organizations in nigeria. its establishment reflected a crucial overture in the political calculation of muslims in northern nigeria in particular and the rest of muslims in general beyond the contours of the caliphate (hassan, 1993). several factors are attributed to the eventual establishment of nscia. however, the major contributory factor that facilitated the quick formulation of nscia was the failure of nigerian muslims to speak with one voice at an international islamic conference held in libya earlier in 1973 and to which various islamic organizations from nigeria attended. every nigerian delegate at the conference rose strongly to protect the interest of his own organization and not that of the generality of nigerian muslims. at the same time, participants from other countries found no strain in making common presentations. back at home, a quick move was made towards the fulfillment of the need for a central islamic body ahmad-rufai (2013), and alhajihafeez abu (personal interview, august 05, 2015) asserts that. the ugly situation, together with the age-long feelings for the need for an apex body to coordinate the affairs of all nigerian muslim ummah, propelled the noble establishment of the council (nscia). after their arrival in the country, an assembly of all muslim leaders in nigeria was convened in the city of kaduna. the main issue meant for discussion at the historic assembly was the fulfillment of the long-felt need for an all-embracing central islamic council for nigerian muslims. the idea originated from a consensus of feelings from the muslims in the south and north (noibi, personal interview, august 02, 2015, ahmad-rufai, 2013). the organization was established and charged with the responsibility to foster brotherhood, unity, cooperation, and progress between the muslims in nigeria and other parts of the world. nscia is also charged with the responsibility to cater to and protect the interest of islam and muslims throughout nigeria. nscia was established to develop a closer link between muslims throughout the federation for the common good of islam nationally and internationally. the major challenges of the nigerian supreme council for islamic affairs international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 21-33 nigerian supreme council for islamic affairs and the quest for unity of muslim ummah in nigeria ibrahim suberu 25 │ issn 2807-2049(online)| 2807-2057 (print) over time, many wondered about the reason behind the inactiveness of nscia owing to the mandates and the goals of its establishment. its ineptitude has been attributed to so many factors. some people, the overlapping functions of the sultan of sokoto as the presidentgeneral of nscia are considered to be responsible for the docility of the council. the sultan of sokoto functions as the sultan (traditional ruler) of sokoto state; he functions as the chairman of the sultanate council and also doubles as the president-general of nscia and jama'atu nasril islam (jni) simultaneously (k. k. oloso, personal interview, august 02, 2015, and d. noibi, personal interview, august 02, 2015). however, some believe that the incapacitated nature of the sultan of sokoto as the leader of the muslim ummah is a result of him being a government appointee. in the process of his appointment, the final selection is the prerogative of the sokoto state governor. the governor has the power to remove the sultan from the throne in the exercise of the power conferred upon him in section 6 of the cap 26 of the laws of northern nigeria (i. l. akintola, personal interview, august 05, 2015). this sweeping power to hire or fire the sultan has completely robbed the nigerian muslim ummah of its efficacy as an indivisible ummah (akintola, 1998). for instance, sultan abubakar iii (1938-1988) ascended the throne by colonial fiat. the sultanate council (kingmaker forum) had recommended ahmadu bello, the sardauna of sokoto, out of six contenders, but john carrow, the british officer, turned the recommendation aside and picked the second-best candidate, abubakar iii. mayhem followed. this, according to akintola (1998:37), "is the raison d'etre of the political schism within the sultanate," which consequentially dampens the morale of the nigerian muslim ummah. another similar example surfaced in the dasukimaccido (d. 2006) tussle. alhaji maccido excelled at the sultanate screening. his name had even been announced on rima radio, sokoto, before colonel ahmed daku, the then military administrator of sokoto state, annulled the kingmakers' decision and gave the throne to alhaji ibrahim dasuki. war drums sounded in sokoto, and rima river turned red. sokoto citizens witnessed three days of uninterrupted blood-letting before law enforcement agents coerced the populace into submission (chiedu e, 1999). eight years later 1996, sultan dasuki was deposed from the throne, banished from sokoto to jalingo, placed under house arrest, and charged before the failed banks tribunal. maccido was installed in his place (akintola, 1998). these and many others had far-reaching implications not only for the caliphate but also for the entire nigerian muslim ummah and nscia: firstly, it exposes the fragile nature of the sokoto dynasty as weak, unreliable, unstable, and highly vulnerable. the sultanate has become a satellite of the government of the day, an unwilling puppet hired by the government or fired. "he who pays the piper dictates the tune". secondly, the sultanate has inadvertently played into the hands of the government with its house divided between the disciples of abubakar ill and ahmadu bello. thirdly, the nigerian ummah is the loser in the emerging scenario because the same sultanate, which is a pawn in the government chess game, heads the nscia, whereas its counterpart, the christian association of nigeria (can), is headed by a senior clergyman freely chosen by his colleagues in the pastorate without recourse to any government, state or federal, for approval. no government can remove him. he operates in a free atmosphere. such is the immense advantage that can have over nscia. hence there are two sides in favour and against sultanate domination of the nscia (akintola, personal interview august 05, 2015, and alhaji hafeez, personal interview august 05, 2015). international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 21-33 nigerian supreme council for islamic affairs and the quest for unity of muslim ummah in nigeria ibrahim suberu 26 │ issn 2807-2049(online)| 2807-2057 (print) regarding the nscia's constitution that gives permanent leadership to the sultanate, any constitution of an islamic organization of the caliber of the nscia which contains any clause that contradicts the qur'an and sunnah is an exercise in error. it simply means the nscia's constitution needs urgent amendment. that is why nurudeen asunugei (personal interview, august 18, 2015) emphasizes that the nscia has a constitution, but it is only honoured in preaching, and that alone constitutes a serious problem for the ummah. islam, as a revolutionary and dynamic religion, cannot brook a succession system that encourages such conservative sit-tight syndrome. the sultan as a traditional ruler, has limited power and scope. the nigerian government has little or no respect for traditional rulers, and unless the nscia leadership is severed from the apron of the sultanate, the nigerian ummah will continue to suffer in the midst of plenty. the individual muslim will remain a second-class citizen. his fundamental human rights will be constantly and flagrantly violated, all because the nscia has been weakened by feudal elements, and it cannot demand its rights with any seriousness that commands a positive response. sultan dasuki's dethronement is another reason for wanting changes. it exposed the nscia as a one-legged wrestler whose crunch (and only means of remaining on his single leg) is in the hands of his opponent. the government's policy of divide et impera is easily implemented under such a system. nscia constitution must be amended to allow liberality (akintola personal interview, august 05, 2015). anybody who qualifies should be allowed to head the nscia. sultans, emirs, obas, and obis who wish to occupy the post must abdicate, while government functionaries interested in it must resign. there is an obvious divided interest and loyalty. whose interest should the sultan-president consider? islam or pecuniary interest? the muslims or the government? if he makes the wish of the muslims, he may be deposed, arrested, and jailed. so why should he care? he, therefore, follows the way of his master. but who suffers the consequences? it is the ummah as a whole. therefore, traditional rulers should be excused from the leadership of the ummah. the sultan already has a lot of responsibilities in the sultanate and has little or no time for the nscia job. it is believed that most sultans who love to combine both offices do so because it is fashionable to do so or because it is the family's right to do so, or because of the pomp and pageantry in them and not because they believe that they can uplift islam if they are there. finally, the cleavage within the sultan's royal family, which often results in intrigue, violent clashes, and embarrassment for muslims in general, makes the combination of the traditional stool with the nscia presidency cumbersome, unwholesome, and anachronistic (akintola, 1998). all the above put together are responsible for the ineffectiveness of the council, and it also explains why a number of people have said the office of the presidency of nscia must be divorced from that of traditional stool to allow for whatever the kind of vibrancy and dynamism that one finds in can that is managed by clergymen who are not appointees of the government. the nigerian muslim ummah and the contemporary challenges international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 21-33 nigerian supreme council for islamic affairs and the quest for unity of muslim ummah in nigeria ibrahim suberu 27 │ issn 2807-2049(online)| 2807-2057 (print) nigerian supreme council for islamic affairs (nscia) was established to integrate the disintegrated nigerian muslim ummah, but unfortunately, it has not been able to effectively do so for reasons that are legion. nigerian ummah, according to asunugei (personal interview, august 18, 2015), is not one monolithic and homogenous ummah. thus, nigerian muslims of different regional and ethnic backgrounds see themselves as different peoples, depending on their places of origin, without considering the bond of islamic ties. in islam, there is a wider concept of relationship among muslims than a bond built on a blood relationship or similar background and ancestry despite that allah says in qur'an 49:10 َ لَعَلَّكُْم تُْرَحُمونَ إِنََّما الُْمْؤِمنُوَن إِْخَوةٌ فَأَْصِلُحواْ بَيَْن أََخَويْكُْم َواتَّقُواْ َّللاَّ the believers are but a brotherhood. so make reconciliation between your brothers, and have taqwa of allah that you may receive mercy. prophet muhammad (saw) was recorded to have said that: َوََل يَْظِلُمهُ ََل الُْمْسِلِم أَُخو »الُْمْسِلُم the muslim is the brother of the muslim, he is not unjust with him nor does he forsakeيُْسِلُمه« him (sahih muslim 2580). the prophet also used the parable of the human body to describe the muslim nation. if one part suffers, the entire body will suffer (sahih muslim book 1, hadith 224). the aim of the unity of the ummah is to direct all the racial and tribal differences in a constructive direction. one of the greatest achievements of the messenger of allah was the ability to unite hundreds of fragmented arab tribes throughout the arabian peninsula into a single, strong nation. under this philosophy, the muslim nation was a powerful nation in the past, and only with this understanding will the ummah be able to return to this respected position among the nations of the world and have the same significant role that it did in the past. contrarily, in nigeria, the muslims from the south/west (the yoruba extraction) first see themselves as yoruba and subsequently as muslims, not as muslims who are yoruba. those from the hausa extraction (north) see themselves first and foremost as northerners before they see themselves as muslims. those from the south-east and south-south see themselves in the same way. that is why asunugei (personal interview, august 18, 2015) posits that there is skepticism with which the average nigerian muslim who does not fall into one of these major ethnic groups is perceived. therefore, the islamic bond of brotherhood is not religiously solid. placing the level of relationship that exists among nigerian muslims on the scale of the iqbal theory of ummah, the nigerian muslim ummah is far from being addressed as an ummah (raji abiodun, personal interview, march 19, 2017). ‘northernizaton' and ‘sultanization' of the leadership of the council is considered one of the major causes of disunity among nigerian ummah. the leadership of the ummah is a family affair. as earlier posited, the leadership of the council is permanently and ethnically situated in the north. it is immutably done so without definable criteria. the sultan of sokoto from the northern part of nigeria, regardless of his commitment to islam, constitutionally becomes the president-general of nigerian muslims (d. naibi, personal interview august 15, 2015). in addition, there are two deputy-president generals; the first deputy-president general permanently goes to the emir of kanuri, also from the north. hence, the chairmanship or the presidency and the first deputy are permanently allotted to the sultan of sokoto and emir of borno, irrespective of their religious disposition. "it may not be out of place to say that this arrangement could be responsible for the inability of the council to address the myriad of international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 21-33 nigerian supreme council for islamic affairs and the quest for unity of muslim ummah in nigeria ibrahim suberu 28 │ issn 2807-2049(online)| 2807-2057 (print) challenges confronted by ummah in nigeria" (raji abiodun, personal interview, march 19, 2017). hence, historically the first president-general of the nigerian supreme council for islamic affairs and sarikin muslim of nigeria was the late sultan abubakr siddiq ii (d. 1988), who was the then incumbent sultan of sokoto while deputy president-general was constitutionally reserved for the shehu of borno. the secretary of the constitution drafting committee, who later rose to the position of sultan of sokoto, alhaji ibrahim dasuki, was chosen as the secretary-general on account of a request by the sultan of sokoto. by then, alhaji ibrahim dasuki was acting in the capacity of president-general of jamaátu nasril islam. this pattern of northenization and sultanization of the leadership of nigerian muslim ummah remained unabated up till the present time. the issue of moon sighting for the commencement of ramadan fasting has generated a lot of misunderstanding among the ummah generally and between the council and the leagues of imams of the southern extraction specifically. issues that are pedestal would be brought to rubbish and discredit the leadership of the council. the leadership of the council is sometimes challenged by the leagues of imams, especially those from the southern part of the country. consequently, some muslims from the yoruba (south) axis would start their fasting and break a day after and when the northerners have concluded theirs. a lack of cordial relationship exists between the scholars of islam. consequently, instead of the mandate of assertive authority given to the council, the council has only succeeded in exercising persuasive authority over the nigerian muslims, and those members who identify with the council do so on the basis of perceived immediate benefits that are mundane and not spiritual (kilani, personal interview, march 20, 2017). the leagues of imam, the council of ulama and imams, the federation of muslim women association nigeria, and all other muslim organizations are supposed to come under the leadership of the supreme council. however, in a number of states, that does not happen (d. noibi, personal interview, august 02, 2015). n. asunugei (personal interview, august 16, 2015) submitted that the divisions are orchestrated by the political class to enhance the division and bifurcation, as it were, of the muslim ummah because the further bifurcated the muslim ummah is; better for the political class. poverty and illiteracy are rife and among the major contemporary challenges of nigerian muslim ummah. even though poverty is defined relatively, however, it is demonstrated in uneven opportunities among people; inability to competently contribute to society; lack of enough to feed and clothe (oneself and dependents); inaccessibility to sound education, information, health, clean water; powerlessness and exclusion of individuals, households, and communities; and to a great deal, is living on minimal or delicate situations (sani, 2019). the statistics of the poverty rate in nigeria revealed that the northern zones (the predominantly muslim area) of the country had been rated with more poverty compared to other geopolitical zones. the north central, north east, and north west have 42.53%, 76.04%, and 80.96%, respectively. compared to other states in nigeria, zamfara state has been recorded as the highest impoverished state within nigeria, with a rate of 91.9% (fasiku, 2017). that is why sani (2019) explains that in some parts of the north: …three out of every four persons and over 91 percent of the population live in extreme poverty, respectively, as compared to lagos state, whose poverty accounts for only 9 percent. as a result, part of the worst human development indicators-unemployment, widened international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 21-33 nigerian supreme council for islamic affairs and the quest for unity of muslim ummah in nigeria ibrahim suberu 29 │ issn 2807-2049(online)| 2807-2057 (print) inequality, hunger, ignorance, diseases, violence, and youth restiveness, to mention but a fewbedevil the north and, in effect, pose a great threat to security and stability. therefore, muslims parade the highest number of beggars anywhere in nigeria today simply because they are the poorest. consequently, muslims remain minorities in the education sector. taking a sensor of the number of professors in nigerian universities, one would find out that muslims are sometimes an infinitesimal minority (akintola, personal interview, august 5, 2015). toward achieving the desired unity among the nigerian muslim ummah the islamic ummah today, locally, nationally, and internationally, is distributed into many divisions and sects. in nigeria specifically, each one has severed its relations with the other. however, since the unity of the muslim ummah is imperative, the ummah must find the best ways of accommodating their differences and forging a true and lasting unity. the qur'an says: and know that this community of yours is one community, and i am your lord. so take me as your protector (q23:53). to achieve this, firstly, the ummah must be made to understand that islam is not founded on race, nationality, locality, occupation, kinship, or special interests but rather on the spirit of unity and affinity that transcends national borders and political boundaries. the islamic community has a historic mission far beyond mere survival, sheer power, breeding, or psychological continuity. solidarity, cooperation, and standing together are important and basic elements for constructing a sound, united islamic society. prophet muhammad (saw) initiated the concept of ummah in the madinan society integrating individuals of different colours, races, ethnicities, and social classes with equality into one united brotherhood. as the islamic dominions expanded, this ummah assumed a greater diversity and included a variety of people knitted together into common bondsthe likes of which the world has never witnessed, generating an open society for all to excel and where the only criterion worth consideration was human righteousness. therefore, enlightenment and campaigns aimed at promoting better inter-communal relationships such that all muslims would regard one another as true brothers and sisters should be mounted. the objective would be to put into practice the islamic brotherhood and, in the process, sink ethnic and tribal prejudices which engender discriminatory treatment and feelings of ethnic superiority as well as the tendencies to want to take undue advantage over others (adegbite; nd.). allah warned against disunity of the ummah: قُواْ َواْختَلَفُواْ ِمن بَعِْد َما َجآَءهُُم الْبَي ِنَـتُ َوَلَ تَكُونُواْ َكالَِّذيَن تَفَرَّ and be not as those who divided and differed among themselves after the clear proofs had come to them (q3:105). in this verse, ibn katheer stated that allah forbids this ummah from imitating the division and discord of the nations that came before them. therefore, the unity of the ummah is non-negotiable. the practical steps for the campaign and enlightenment would be that nigerian supreme council for islamic affairs (nscia) should organize regular conferences and international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 21-33 nigerian supreme council for islamic affairs and the quest for unity of muslim ummah in nigeria ibrahim suberu 30 │ issn 2807-2049(online)| 2807-2057 (print) seminars by muslim intellectuals and scholars with the aim of bridging the gap between the muslims of north and south. there are different loopholes affecting the unity of the ummah globally, and nigeria is no exception. muslims need to be united for so many chances available for them to be united. a modern example that muslim countries should examine is the european union, in which several states of different languages, cultures, ethnicities, religions and political agendas have unified one monetary system, economic agenda, and political front. the muslim governments could be similarly united if they so choose because allah says in qur'an 61:4 that he loves those who strive in his part. muslim ummah, nationally and globally, can achieve this with strategic planning. in addition, the states councils and local committees of the nigerian supreme council for islamic affairs that are dormant and inactive should be made functional. in some states, particularly, south-south and south-east, the council members are ceremonial, political, and money-making officeholders. islamic activities and activism in those regions are docile. certain adjustments are needed for the impact of nscia to be felt. as a national body that embodies the spiritual and communal leadership of this ummah, it is believed that the council needs to be at the head of making decisions and carrying out actions and activities that would make all muslims in nigeria more conscious of the role islam plays in the nigerian society. for instance, the council does not control or have its own share in the media. the media, either owned or controlled by muslims, is very paramount to enabling muslims to show and tell their own stories by themselves. this is especially needful because of the various distortion and convolutions of islam and islamic affairs. the media reaches the masses with any kind of information. the council will achieve greatly in setting up media outlets across the country, perhaps starting with the establishment of radio and television stations in the 6 geopolitical zones of the country. further, programs to be aired would be consciously designed to teach islam and show its virtues and how the ummah's aspirations are met, and also how non-muslims can be endeared to the religion (rajiabiodun, personal interview, march 19, 2017). the level of poverty and illiteracy among the nigerian muslim ummah is very high. nigerian islamic development fund (nidf) should be established for nigeria muslim ummah. the proceeds of the fund would be expended on the promotion and sustenance of islamic unity, financing economic and social programs of material interest to islam, as well as the funding of extensive dawah activities. it is envisaged, too, that less privileged muslim minorities in some states of the federation would receive direct financial support from the fund. the nidf should be used to create islamic schools, hospitals, and orphanage homes and cater to the less privileged. nscia should establish a synergy with the arab countries to offer scholarships to vulnerable and brilliant muslim children locally and abroad. the council should build a strong relationship with the arab world and seek full support from organizations and philanthropists to establish more islamic lower and higher institutions of learning. another area of concern is the ‘nothernazationa' and ‘sultanization' of the leadership of the council as enunciated as part of the challenges. the muslims in the southern part of the country have long ago been questioning the raison d'être behind the leadership of the council being an exclusive preserve of the family of sultan of sokoto in the north and at the same time, the office of the first and permanent deputy president-general is also reserved exclusively and international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 21-33 nigerian supreme council for islamic affairs and the quest for unity of muslim ummah in nigeria ibrahim suberu 31 │ issn 2807-2049(online)| 2807-2057 (print) constitutionally for the family of shehu of borno both in the north. the south was only considered for the office of the secretary-general after much pressure. this, according to ahmad rufai(2013), explains why a relationship of hostility has persisted between the council and the league of imams and alfas operating in the southwestern part of the country. therefore, the leadership of the council should 'denorthernized' and ‘desultanized'. traditional rulers must not be allowed to head the ummah any longer. at the same time, the leadership should be rotational between north and south. nscia cannot function effectively when the traditional rulers are the sole decision-making persons. they cannot guide the organization to oppose the government if and when muslims are being victimized or marginalized. hence, there should be a review of the constitution to create room for the adjustment of some of the clauses forbidding any neutral person from heading the nscia as currently contained in the constitution. it is suggested that a national congress of muslims should be convened to review the affairs of nscia and address some of the pertinent issues as they affect the organization and the ummah. congress should be an all-inclusive one, having in attendance representatives from various islamic organizations and key individuals from local areas and the states. an independent muslim leader who would emerge at the congress should be allowed to head the nscia. any traditional ruler that is interested in the post must abdicate before assuming the leadership of the ummah. to achieve this, a national shurah committee should be formed by the nscia to take care of emergency vacancies. in the alternative and in recognition of the historical significance of borno and sokoto, the traditional rulers of both places may hold ceremonial posts with advisory roles. muslims in nigeria, especially women and female children, are unjustly humiliated and persecuted for wearing hijab (veil) and adhering to their faith, as witnessed in the case of the caning of teenage female students in a public secondary school in lagos, ibadan, ogun, and ilorin, etc. the case of fridaos amasa and aisha zubair of nigerian law school were both denied the call to barr for a whole year for wearing hijab. therefore, the council should voice out to defend the constitutional rights of the ummah against any form of attack and humiliation. some sections of the nigerian press have apparently adopted it as their stock-in-trade to peddle and relentlessly publish campaigns of calumny against islam and muslim ummah in nigeria. a conscious effort should be made to engage such media houses or individuals involved. there is a high level of stereotyping, profiling, and stigmatization of muslims by the media due to boko haram and the herdsmen-farmers clashes as if all herdsmen are muslims and all farmers are christians. these and some other issues must be addressed as a matter of urgency. international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 21-33 nigerian supreme council for islamic affairs and the quest for unity of muslim ummah in nigeria ibrahim suberu 32 │ issn 2807-2049(online)| 2807-2057 (print) references ahmad-rufai, s., (2011). the interplay of power and religion in nigeria from colonization to democratization. world journal of islamic history and civilization,1(3), 168-177. ahmad-rufai, s., (2013). the politics of islamic leadership and representation in nigeria: a historical analytical study on the nigerian supreme council for islamic affairs (nscia). journal altamaddunbil, 8(1), 39-50) ayandele, e. a. (1966).the missionary impact of modern nigeria, 1842-1914. london, longmans. balogun, m. a., (1989). nigerian since independence: the first 25 years v. ix, federal government printer, lagos. clarke p. b., (1982). west africa and islam: a study of religious development from 8th to 20th century. edward arnold. ltd. doi, a. r. i., (1979). the planting and diffusion of islam in africa south of sahara.al-ittihad, web version prepared by dr. a. zahoor kilani, a. r., (1996), proliferation of muslim organizations in nigeria: an evaluation of its impact. journal of objective studies, 8(2), pp82-96. kilani, a. r., (1998) ‘analysis of implications of nigeria membership of organization of islamic conference’. in e. s. akama (ed.), religion in contemporary nigeria: some topical issues, springfield publishers, owerri, 15 – 28 kilani (2008). minaret in the delta:ahistory of islam in port harcourt 1896-2007. lagos: jji publishers. kukah, m. h. (1993). religion, politics and power in northern nigeria. ibadan: spectrum. kukah, m. h. (2003). human rights in nigeria: hopes and hindrances. pontifical mission society human rights office. http://www.missio-aachen.de/humanrights. retrieved july 2009. majid, k. (2015). ikhtilaf and unity in muslim ummah: a comparative analysis. in international journal of humanities and social science invention, (print): 4 (3), www.ijhssi.org muhammad, a. t. (nd). the prospects and challenges of islam in nigeria – the role of nigeria supreme council for islamic affairs (nscia)… okene, a.a., & hjishak, i. (2010), a review of muhammad s. umar (2006), islam and colonialism intellectual responses of muslims of northern nigeria in international journal of business and social science, 1 (2). olayiwola, a., (2007), islam in nigeria one crescent many focusesmaiduguri: sakirabe publishers. quadri, y.a. (1985). “a study of the izalah: a contemporary anti-sufi organization in nigeria”, in oritaibadan journal of religious studies, xvii( 2), 95-106. roman l, (1997). islamic reform and political change in northern nigeria: series in islam and society in africa). evanston: northwestern university press. sani, (2019) nigeria: poverty in northern nigeria causes and remedy. daily trust suberu, i., (2011), tajdid (revivalism) and its manifestation in modern nigeria: a case study of boko haram(masters dissertation)submitted to the graduate school of university of port harcourt, port harcourt http://www.missio-aachen.de/humanrights.%20retrieved%20july%202009 international journal of emerging issues in islamic studies (ijeiis), vol. 2 (2), 21-33 nigerian supreme council for islamic affairs and the quest for unity of muslim ummah in nigeria ibrahim suberu 33 │ issn 2807-2049(online)| 2807-2057 (print) suleiman, i. (1987), a revolution in history: the jihad of usman danfodio. mensell publishing ltd. yusuf abdurahman m (nd) foundation of islamic education in nigeria: a contemporary assessment. retrieved on 26/10/2019. https://www.academia.edu/12773351/foundations_of_islamic_education_in_nigeria https://www.academia.edu/12773351/foundations_of_islamic_education_in_nigeria copyright holder: this article is licensed under: © muneeb, afroz (2023) corresponding author’s email: wanimuneeb765@gmail.com international journal of emerging issues in islamic studies (ijeiis), vol. 3 no. 1 (2023) https://doi.org/10.31098/ijeiis.v3i1.1027 islamic tasawwuf: it's relevance & role in resolving conflict resolution muneeb ahmad, afroz ahmad bisati islamic university of science and technology awantipora, nigeria received: may 15, 2023 revised: may 30, 2023 accepted: july 14, 2023 online: july 31, 2023 abstract the most insisting aspect of the islam is that it constantly urges mankind to realize the actions close to the creator. islamic teachings frequently remind humanity of the primordial covenant which took place between god and humanity wherein the souls of hum beings categorically witnessed that god is our lord. in fact it was a covenant of future relationship between god and humanity. islamic taṣawwuf being a spiritual mechanism which aims to fulfill this covenant. it is an attempt to bring the creation close to its creator (allah). islamic taṣawwuf is an integral and integrated element of the socio-religious aspect of the muslim societies. nevertheless, the need of hour is to understand the continuing significances of islamic taṣawwuf in modern times, where, although the scientific and technological developments are contributing a lot towards providing a considerable amount of amenities for human beings, however spiritual crisis is one of the grave issues confronting by the human beings in modern times, consequently there is an imbalance between spirituality and mundane concerns of the humanity.. therefore, islamic taṣawwuf can play a paramount role in pulling out the humanity from the spiritual crisis and it can also espouse the society in terms of spiritual development. islamic taṣawwuf can maintain a balance between mundane needs and spirituality. similarly, taking into account the phenomenon of inter faith dialogue, especially in the contemporary world which presents a heterogeneous picture, islamic taṣawwuf is of inestimable importance. because of its peaceful nature, islamic taṣawwuf can be an effective tool for the inter faith dialogue. moreover, in contemporary times, it can play a vital role in environmental conservation as well besides the moral and the social up gradation of the humanity. islamic taṣawwuf is a prerequisite with regard to the meaning and purpose of life. islamic taṣawwuf which focuses more on spirituality, god realization, ethics and human service, is the only possible solution to the issues confronting by the modern societies, and has legitimacy in islamic teachings. the sufi heritage of islam actually manifest in contemporary societies. therefore, in this paper my venture is directed to highlight the key features of islamic taṣawwuf and its manifestations and relevance in the contemporary times. keywords meaning and characteristics, role of taṣawwuf, qur’anic justification, early evidences of taṣawwuf, religion and contemporary world introduction islamic taṣawwuf being a religious mechanism of the spiritual nourishment of the individuals, has a paramount importance in the contemporary world, wherein people are experiencing a spiritual downfall, though the scientific developments have left no stone unscathed in providing all the amenities of the life, and hence there is an imbalance between the spiritual and mundane aspects of the individuals. human value crises, violence, corruption, hoarding, social inequalities and much other social malice are there which are contributing much towards the downfall of the humanity in contemporary world. therefore, the resurgence and re-conceptualization of islamic taṣawwuf as a total socio-religious fact in the contemporary muslim societies has become need of the hour. need is to enforce the islamic taṣawwuf as a spiritual mechanism of the religion in the society, and it must be understood in accordance with the dynamic nature of the society. islamic taṣawwuf act as panacea to moral degradation of the society. it pacifies the society. research paper https://creativecommons.org/licenses/by-nc/4.0/ https://doi.org/10.31098/ijeiis.v3i1.1027 https://crossmark.crossref.org/dialog/?doi=https://doi.org/10.31098/ijeiis.v3i1.1027&domain=pdf int. j. emerg. issues islam. stud. 131 meaning of islamic taṣawwuf during the early centuries of islam some muslims who were much more concerned about their faith adopted the way of seclusion in order to achieve the target of god-realization by relinquishing all the worldly pleasures, and they focused more on the esoteric purification of their lives, and this trend gradually gained popularity among the muslims and there was a huge inclination of the muslims towards this trend. subsequently these muslims came to be known as the sufis. however, there has been a remained frequent controversy among the muslim scholars regarding meaning of the word sufi. conventionally the word sufi has been defined in multiple ways. the most commonly used term is that, sūf means wool, and the people who were used to wear woollen clothes as a mark of austerity in their lives came to be known as sufis. and the term ‘sufism’ is the production of subsequent scholarly study of islamic taṣawwuf in western countries. the qur’anic justification of taṣawwuf in fact, islamic taṣawwuf aims at to fulfil the primordial covenant which took place between god and the souls of humanity, holy qur’an mentions, “when your lord brought forth offspring from the lions of the children of the adam and them bear witness about themselves, he said, ‘am i not your lord? they replied, ‘we bear witness that you are.’ this he did, lest you should say on the day of resurrection, ‘we had no knowledge of that.” (ar‘af 07:172) it was a covenant of living and firm relationship between god and human beings, and hence most insistent religious aspect of the islamic teachings is this covenant. this primordial covenant constitutes the most important aspect of the religious commitment of the muslims than any other aspect. islamic taṣawwuf primarily focuses upon the acknowledgement of this religious conviction. the religious conscience of islamic taṣawwuf revolves around the concept of disinterested love of god; it extends an unconditional loyalty to god. islamic taṣawwuf aims at to attain the higher degree of tawḥīd (oneness of god) by acknowledging god alone worthy for worship.1 in fact, the whole islamic taṣawwuf _its sources, teachings and practices are summed up in the verse ‘guide us along the straight path’, which is the sixth verse of the opening chapter of the holy qur’an, and also which is the most often repeated supplication in islamic teachings. this verse supplies the basis for islamic taṣawwuf. muslim sufi saints are more concerned towards this supplication, and constantly seek the right way. hence, islamic taṣawwuf presents a comprehensive and explicit answer to the question ‘what is right path.?2 the main objective of islamic taṣawwuuf is to bring individuals close to god. in islamic taṣawwuf, a sufi concentrates more on the acquisition of god-realization, and in fact the god-realization is the real aim of a sufi. holy qur’an mentions, ‘so let him who hopes to meet allah do good deeds and let him associate no one else in the worship of his lord’ (alkahf 18 :110). hence, the sufis basis the main aim of their lives on this verse. islamic taṣawwuf constitutes three main elements i.e tawhīd (oneness of allah), taqwa (piety) and complete love of god. all these three elements have been deduced from the qur’an. so, there will be no exaggeration to say that islamic taṣawwuf fetches all its teachings from the qur’an, though later on, muslims experienced a penetration of some unislamic elements either consciously or unconsciously in islamic taṣawwuf by the sufi saints.3 furthermore, tazkiya-i-nafs (self-purification) which also constitutes an important aspect of the teachings of islamic taṣawwuf has been deducted from the qur’an. in this regard holy qur’an mentions, “it is he who has raised among the unlettered people a messenger from among themselves who recites his revelations to them, and purifies them, and teaches them the book and wisdom, for they had formerly been clearly misguided.” (surah jumu‘ah 62:02). therefore, it explicitly reveals that the muslim mystics were real adherents of qur’an and sunnah.4 the emergence of taṣawwuf in islam was a natural phenomenon of the religion. although the dominant feature of the taṣawwuf is the esoteric purification, yet being a religious mechanism of the spirituality, taṣawwuf recognizes the exoteric aspect of the life as well. because islam is the alone way of life which realises the mundane concerns along with the spiritual necessity of the int. j. emerg. issues islam. stud. 132 individuals, islam maintains a balance between stability and change. it seeks an enforcement of both faith and action in the lives of individuals. islam believes in a moderate attitude towards every aspect of the life. therefore, on the basis of these revolutionary features of islam, taṣawwuf also demands a complete modification of inner as well as outer aspect of the life.5 nevertheless, the whole structure of knowledge in islamic taṣawwuf is based on the realization of allah almighty. the main aim of knowledge, according to sufis is to realize god almighty in a real sense, and this is known as ma‘arifat or ‘irfān in the terminology of taṣawwuf. a beneficial knowledge, according to sufis is that which brings an individual near to allah.6 islamic taṣawwuf constructs the life of individuals on the basis of good morality. it builds up both inner as well as the outer aspect of an individual’s life in order to gain allah’s pleasure. furthermore, islamic taṣawwuf seeks avoiding of all those pleasures and activities which are repugnant to the islamic teachings. it makes individuals subservient to the will of allah and makes the lives of the individuals free from lust, greed and carnal desires. islamic taṣawwuf demands the effacement of one’s desires in the will of allah almighty.7 therefore, the subject matter of islamic taṣawwuf is to construct the lives of the individuals according to the teachings of islam. it teaches individuals to strive utmost to fulfil their obligations and to fight strenuously for the cause of allah and to show consistency in the way of allah.8 in spite of being heterogeneous nature of the universe, islam believes in unity (tawhīd), which is the cardinal principle of islam, in fact, islam has always sought to bring about integration in all the aspects of human life. hence, taṣawwuf is an inner dimension of islamic teachings, through which a living concept of tawhīd can be achieved. islamic taṣawwuf integrates individuals by pulling out them from the state of chaos and disintegration. there is no scope for shirk (polytheism) and multiplicity in the teachings of islamic taṣawwuf, rather it vehemently resists against even a micro level element of polytheism. in fact, islamic taṣawwuf believes in life based on the concept of tawhīd. in nutshell, taṣawwuf is an inner aspect of islamic teachings which teaches and assists the individuals in the purification of the self. the main sources of islamic taṣawwuf are qur’an and sunnah, whose sole motive is to bring the humanity under the umbrella of single concept of tawhīd (oneness of god). islamic taṣawwuf demands the execution of islamic shari‘ah in all the aspects of the human life. 9 early evidences of taṣawwuf in islam the revolutionary feature of the islamic teachings is god fearing (taqwa), which differentiates islam from rest of the ideologies. this taqwa brings an individual near to allah (swt), it teaches a complete surrender in the front of allah’s will. this revolutionary characteristic of islam reminds individuals that covenant which took place between the spirits of humanity and god. in fact, the primary duty of prophet muhammad (saw) was to create taqwa among the followers of islam. similarly, holy qur’an frequently talks about the people of piety of earlier times, and speaks highly about those people. holy qur’an mentions, “those who are close to god shell certainly have no fear, nor shell they grieve”, (youns 10:62). during life time of prophet muhammad (saw) we can find the people of extraordinary pious life. the life of prophet (saw) is an outstanding example in this regard. so, this feature of islam inspired its adherents to care about the future life by avoiding the mundane pleasures, which is the primary target of islamic taṣawwuf. taṣawwuf, being an islamic mechanism of spiritual purification, seeks a pious life from the individuals. therefore, it vividly reveals that taṣawwuf always has been remained an inseparable part of islam in its teachings, features and practices, though the term taṣawwuf by name was unknown for early adherents of islam.10 however, later on, during the second half of the eight century and first half of the ninth century, when the scholarly study on islamic mystic aspect was initiated in western countries the term ‘sufism’ appeared in the muslim societies. primarily, mesopotamia, syria and iran noticed the emergence of many muslim saints who led a life of seclusion for the sake of allah’s pleasure. subsequently, there was a huge inclination of the muslims towards taṣawwuf, and it spread to other int. j. emerg. issues islam. stud. 133 parts of the muslim world establishing various tariqās, (brotherhoods) and spreading its teachings, and gradually taṣawwuf became a dominant feature of the muslim societies, and had a pervasive impact on spiritual aspect of the life of the people. furthermore, during this period it extended its manifestations from religious spheres to the social spheres, and gained a social popularity among the masses.11 general picture of taṣawwuf during the prophetic period prophetic period also witnessed the inclination of the people towards seclusion life for the sake of allah’s pleasure, though the term taṣawwuf or sufism did not exist during those days. there are various stories associated with the ascetism of multiple companions (ṣaḥāba) of the prophet (saw). for example, it is said that abū’l dardā ‘uwaymir ibn zayd exercised tafakkur (mediation) and piety (taqwā) for forty years. furthermore, he said that without disassociating ourselves from the mundane concerns we cannot achieve allah’s pleasure. similarly, abū dharr jundub ghifārī, a celebrated companion of the prophet (saw) is an even more remarkable example of asceticism. he recommended i‘tikāf (spiritual retreats in a mosque) and used to practice fast for self-purification. not only this, rather muslim history narrates multiple stories of the same nature. nevertheless, the companions of the prophet (saw) were real and practical adherents of the qur’an and sunnah, and hence, their ascetic way of life was according to shari‘ah (islamic teachings) , yet prophet (saw) did not allow his companions to go for the life of seclusion because islam keeps no scope for monasticism and embraces both the spiritual and mundane concerns of the individuals. islam vehemently condemns such a way of life. this was the real image of sufi ideal life during the time of prophet muhammad (saw).12 during the early days of islam’s inception, purification of nafs (corporal self), attaining highest degree of the spirituality and to maintain a firm relation with god almighty were some main objectives of islamic taṣawwuf , subsequently about the end of 8th century and the first half of the 9th century, when the political, intellectual, and social conditions were not too much favourable and congenial, and the people either consciously or unconsciously were less concerned towards their spiritual dimension of the life, islamic taṣawwuf emerged in a practical shape to cure the society in terms of spirituality. moreover, the political unrest and the emergence of various schools of thought within islam contributed immensely in this regard. especially, during the ending moments of the umayyad dynasty and the initial years of the abbasid dynasty, when the moral, spiritual, and intellectual dimensions of the muslim society were not so healthy, because of the ruler’s negligence towards their responsibilities, some sensitive souls who were caring about the world to come, decided to disassociate themselves from mundane concerns and led a life of seclusion as panacea to their spiritual and moral ills. therefore, in such conditions we can trace and comprehend the origin and development of islamic taṣawwuf.13 during the same time islamic taṣawwuf emerged as a distinct element of islamic teachings in the muslim societies, and the propagation of islamic teachings and doctrines was launched at a large scale, and it was the time when islamic taṣawwuf got a chance to have a contact with philosophy, theology and jurisprudence persia, central asia and india like countries experienced the development of taṣawwuf during this period. dhu’l-nūn of egypt, al-muḥāsibī of bagdad, ibrahim bin adm and bāyazīd basṭāmi were some prominent sufi saints during this period. islamic taṣawwuf witnessed a new development in its practical aspect during 4th/10th century. meanwhile various classical manuals of taṣawwuf appeared, like ‘kitāb alluma’ (the book of flashes) by abū naṣr alsarrāj, kitāb al-ta’arruf (doctrine of the sūfis) by kalābādhī and kashfal maḥjūb (the unveiling of the hidden) by hujwīrī. these works represent the practical dimension of islamic taṣawwuf. besides, at the same time, various other developments also took place at the intellectual level of the islamic taṣawwuf.14 during the late tenth century, islamic taṣawwuf would present in its original shape by purifying it from the elements repugnant to the teachings of islam, and made it completely subordinate to the qur’an and sunnah. and the muslim sufis held that the teachings of taṣawwuf aims to represent the purposes of shari‘ah. these attempts to purify islamic taṣawwuf from un-islamic elements were continued furthermore. islamic taṣawwuf experienced a new development in its whole structure during the time of imam ghazzāli, in fact, he was a reformer in the history of islamic taṣawwuf who int. j. emerg. issues islam. stud. 134 brought these both taṣawwuf and shari‘ah very close together, and attempted to present the taṣawwuf as an inseparable part of islamic teachings.15 imam ghazzāli, from his early youth had an inclination towards islamic mysticism, his father was a sufi saint. in his youth, al-ghazzāli had studied mysticism, and had been a keen observer of islamic mysticism. he got mystical education and training from yūsuf al-nassāj in ṭus. so, al-ghazzāli’s sufistic commitment can be seen in the light of his association with the taṣawwuf from his early life, and hence, it’s not reasonable to say that al-ghazzāli’s later association with mysticism was the result of his separation from philosophy. he took a positive view of islamic taṣawwuf, and said that mysticism is an important dimension of religion which brings individuals very close to the religion and cultivates religious values in the individuals by bring them close to the reality, furthermore, the living and firm experience of god can be achieved through mysticism. al -ghazzāli’s mystical thought and teachings can be seen in his magnum opus, iḥyā’ ‘ulūm al-din (revivification of the sciences of religion). his mystical views about god are different from philosophers. he emphasis on the unity of god and says that god is real and ultimate cause for being. al-ghazzāli’s concept of god is based on the principle of omnipotent, he says that god does what he wills because he is willing agent. 16 during his time islamic mysticism got a paramount importance in the muslim societies, and considered to be utmost necessary to enrich the esoteric aspect of the individuals with spirituality. the subject matter of islamic mysticism was the to mould the society according to the islamic tenants. it was because of the efforts of al-ghazzāli that islamic mysticism penetrated into the muslim societies with its positive and original image, and the people associated with the islamic mysticism were the real adherents of qur’an and sunnah.17 by and large islamic taṣawwuf continued with the same popularity and same position among the muslims till first half of eighteenth century when it had to encounter with strenuous criticisms by some muslim scholars because of penetration of some un-islamic elements and innovations in its teachings and doctrines, and the extreme and monastic attitude of the life by the muslim sufi saints , though in nineteenth century efforts were made for the revival of islamic taṣawwuf, particularly in india and central asia.18 islam, being a universal ideology, embraces all the aspects of human beings, and recognises all the legitimate needs of the individuals, therefore, taṣawwuf, as an indispensable dimension of islamic teachings possesses the first and foremost characteristic that it views an individual holistically, it appeals to both esoteric as well as exoteric aspect of the human beings, though it is more concerned with spirituality rather than tangible world. not only this, positivism and pragmatism are two revolutionary characteristics of islamic taṣawwuf. it takes a positive view of human life and is practical in its nature; furthermore, it remains active in its own business. and further islamic taṣawwuf does not allow its adherents to confine themselves up to their personal salvation rather it concerns with the spiritual culture of all the individuals in a total. islamic taṣawwuf involves utmost efforts to reach up to the reality. the public slogan of islamic taṣawwuf is “love of god”, and it seeks a return of whole self towards the absolute reality.19 islamic taṣawwuf seeks the inculcation of patience, perseverance, austerity, and contentment like qualities in its adherents. furthermore, one of the outstanding features of adherents of islamic taṣawwuf is that they relinquish all the worldly pleasures in the quest of allah’s pleasure, however, taking in to consideration the service towards other creatures of god, it never neglects its duties. living and firm faith on allah, showing sympathy and respect towards other fellow beings, disinterested or selfless worship of allah, and to make self (nafs) subordinate to shari‘ah are some other characteristics of the sufis.20 the remarkable feature of islamic taṣawwuf is that, it basis its mystical insight and teachings on the sunnah after the qur’an, in fact, prophetic sunnah offers model for the whole structure of taṣawwuf, and is an example for muslim sufi saints, and they tread the path of prophet (saw). for the purpose of spiritual development, sufi saints frequently quotes a famous tradition of the prophet (saw), when prophet was asked about the devil, prophet answered that “as lama shaiṭān’’ int. j. emerg. issues islam. stud. 135 (my devil has become muslim). it means that the whole self was subordinate to the will of god. on the basis of this tradition muslim sufi saints shows persistency in the struggle of overcoming the worldly pleasures. the prophet’s saying (i have defeated devil) reminds the individuals of their inner power to modify their personality in accordance with the will of god, which god primarily seeks from individuals.21 islamic taṣawwuf involves knowing the real nature of existence and it provides all the basis to achieve the main objective of the life. spirituality and self-purification are the two focal dimensions of islamic taṣawwuf; sufi saints are much more concerned towards purification of the self and spiritual achievement than any other dimension. the constant struggle of the sufis to resist against the devil is another magnificent characteristic of islamic taṣawwuf.22 islamic taṣawwuf seeks an inculcation of all those qualities in an individual which qur’an has made prerequisite for a living and firm faith on allah (swt) i.e., repentance (tawbah), sincerity (ikhlāṣ) (remembrance (dhikr), and love (maḥabbaḥ), in fact, islamic taṣawwuf constructs its whole structure on these qualities. and besides truth (haqq), heart (qalb) and poverty (faqr) also constitute the main ingredients of islamic taṣawwuf, while as poverty in the terminology of taṣawwuf is the simplicity of the life. these qualities are the different manifestations of the efforts to attain the pleasure of allah (swt).23 the central goal of islamic taṣawwuf is the real experience of god (ma‘rifa) which is the key concept of islamic teachings, and hence, all the teachings and doctrines of the taṣawwuf leads towards the real experience of god. therefore, sufis concentrates more and more on attaining the real knowledge of god by relinquishing all the mundane desires. this major characteristic of islamic taṣawwuf demands self-realization and self-sacrifice to maintain firm relation with allah (swt).24 nevertheless, islamic taṣawwuf teaches individuals to show consistency in relation with allah (swt), and at the same time never ignore the relation with society and other fellow beings, and, therefore, it creates a balance between spirituality and mundane affairs. islamic taṣawwuf infuses a spirit of service towards humanity. love and compassion like main features of islamic taṣawwuf have a paramount importance in the context of societal needs. with the rise of islamic taṣawwuf in its practical form, the social structure of islamic societies witnessed a progress and islamic culture was presented positively by making it compatible with the dynamic nature of the society. 25 tawhīd (monotheism) constitutes the focal point of islamic teachings, islam provides no scope for (shrik) polytheism, and in fact, it was the primary duty of the prophets to call humanity towards monotheism. the whole structure of islam is based on this concept which distinguishes it from other ideologies. so, taṣawwuf being a spiritual aspect of islam strongly believes in monotheism without any sort of compromise, islamic taṣawwuf wants to build a world of human beings based on monotheism which is a remarkable feature its teachings. notwithstanding, all these social and religious manifestations, the authority of islamic taṣawwuf in the contemporary world has been remained frequently a debatable issue that weather it can maintain its identity in the modern social context where societies are in favour of constant change and modernization. 26 religion and the contemporary world religion has been remained an inseparable part of the life in the history of human beings, and hence, we cannot deny the continuing social significances the religion. religion embraces all the aspects of human life. it ranges from individual level to collective level of human beings. in contemporary times where society is quest of peace, and in its entirety is preoccupied with various issues, so, need is to realize the continuing significances of the religion in its practical form. the situational role of the religion needs to explore with a sophisticated interpretation and comprehension, and the boundaries of the religion has to be widened, because religion is not the name of dogmas and rituals rather it has a substantial role in the society. 27 religion plays a paramount role in the society in terms of values, dignity and purpose of the human life. it shapes the lives of individuals according to the high standard of morality, and the outstanding function of the religion is to hold society together.28 int. j. emerg. issues islam. stud. 136 emile drukheim (1858-1917), a french sociologist takes religion as a social character. religion provides basis for comprehending society and its individuals. he says religion brings people close together on the basis of scared beliefs and practices, and the religious committed people always search the truth. he calls for the leadership of religious minded people to lead the society in every respect. although religion covers all the aspects of human life, however, spirituality which constitutes the most characteristic aspect of the religion needs to recognise, explore, and celebrate at a large scale to counter the challenges and issues confronting by the contemporary world. because the primary function of religion is spiritual and moral development of the human beings rather than establishing any political system.29 role of islamic taṣawwuf in contemporary times being a cosmopolitan religion islam has a civilizational character, it guarantees al-round nourishment of its adherents in the society. the most important dimension of the islamic teachings is taṣawwuf which needs to explore in the contemporary world to counter the challenges facing by the humanity from individual level to collective level, and from social level to economic and political level. avarice, lack of love, affection, and justice are some issues which naturally invites the manipulation and exploitation of the humanity, and other insidious consequences in the society. these issues effects society deleteriously and are pernicious for the moral structure of the society. therefore, islamic taṣawwuf offers a remedy to these social malice and issues. it believes in a peaceful social atmosphere, and guarantees justice, honesty, altruism in a society, and espouses a passion for selfless service towards deserved people in the society, it guarantees human security. it has a substantial role in islamic societies, and its role extends from public level to private level of the society. as an inner aspect of islam, taṣawwuf gives meaning to the faith of the believers.30 islamic taṣawwuf views the life of individuals positively and optimistically by giving it meaning both in outer as well as inner level. it awakes the conscious of individuals about the responsibilities towards society, and induces them for sincerity, and hence, constructs a healthy society based on morality, spirituality, and human values. nonetheless, islamic taṣawwuf needs a comprehension according to the modern societal needs, and its comprehensive understanding is must to cover all the fields of the society. moreover, islamic taṣawwuf needs liberation from un-islamic elements, and its objectives should be framed according to the qur’an and sunnah. the role of islamic taṣawwuf should be extended to all the spheres of the life.31 during the nineteenth century the continuing significance of the religion became the focal point of the muslim scholarship and the muslim world experienced some movements of islamic resurgence, however, unfortunately these movements gave much more attention on the political aspect of the islam, and hence, the spiritual dimension of the islam received meagre attention. nonetheless, in the context of contemporary social structure of the muslim societies, need of hour is to recognise the dynamism and importance of islamic taṣawwuf, because in the contemporary times the efficacy of islamic taṣawwuf can be seen in multiple ways. during the age of enlightenment in eighteenth century western scholars targeted the religion and said that now religion is no more vailed in the society and argued that the religion would be replaced by science and gave the concept of religiousless society. therefore, islamic taṣawwuf can be fruitful to avoid this tussle between religion and state and can prove the authenticity of religion in the modern societies. islamic taṣawwuf can highlight the remarkable guiding principles of religion regarding the spiritual and mundane concerns of an individual. and furthermore, the modern societies lack the brotherhood, consequently society has become vulnerable for many social malice which causes human rights violation at a large scale. so, the sufi brotherhoods (tariqās) can be helpful to maintain the brotherhood among the individual. 32 islamic taṣawwuf promotes people not only spiritually; rather it binds people in a community and makes them able to fight collectively against social problems. because of unifying nature, the significances of sufi brotherhood can be seen in the societies where muslims are in majority and also in those societies where muslims present a picture of minority. broadly speaking taṣawwuf, being a part of islamic teachings recognises change in a society, because change inherits in islam on int. j. emerg. issues islam. stud. 137 one hand, and it inculcates a sense of brotherhood among its adherents on the other hand.33 in contemporary times the prevalence of modernization, development, and progress like ideas especially in the muslim societies which are purely materialistic in nature, have created a chasm between spiritual and material dimensions of the individuals, and people are more inclined towards material concerns, which henceforth substantially contributes decline at spiritual level of the individuals. so, it is a matter of concern for islam with regard to its values and basic teachings, because islam guarantees the development and progress of individuals both in spiritual as well as material level and believes in a moderate and balanced society. therefore, taṣawwuf can be an effective tool to create a balance between the spiritual and material needs of the individuals.34 undeniably, in modern times the scientific and technological developments are contributing immense to provide basic amenities of the life in a society, however, these developments are do not satisfy the individuals spiritually and morally, consequently the lives of individuals experience a state of an imbalance. therefore, the societal efficacy of islamic taṣawwuf exists continually, and it is inevitable to recognise the utility of islamic taṣawwuf to build a healthy and classless society based on spiritual and religious values. the social significances of islamic taṣawwuf can be seen in multiple ways, spiritual progress, maintenance of a firm relationship with allah, inculcation of human values, and promotion of brotherhood in a society are some primary functions of islamic taṣawwuf. and furthermore, in contemporary world where islam is being targeted as a source of violence and terror, islamic taṣawwuf can be fruitful to present a positive and clear picture of islam. 35 during nineteenth century islamic taṣawwuf encountered with criticism and blamed for inculcation of renunciation from worldly affairs in its followers at social level and promotion of the innovations in the islamic teachings at religious level. however, these blames were because of poor comprehension about islamic taṣawwuf. to prove the legitimacy of taṣawwuf in islam and taken into consideration the social vitality of taṣawwuf in modern muslim societies, during nineteenth century islamic taṣawwuf underwent through a process of reformation by the muslim scholarship. the sole motive of the revival of islamic taṣawwuf was to bridge the dichotomy between taṣawwuf and islamic shari‘ah and to made taṣawwuf subordinate to qur’an and sunnah, although islamic taṣawwuf has already experienced a reformation during the times of al-ghazzāli and shah walliulah. subsequently, islamic taṣawwuf proved useful for the muslim societies in terms of construction of the society on the basis of sociomoral values.36 in contemporary world environmental degradation is one of the grave issues facing by the humanity. therefore, the religious importance of environment in the context of islam needs to highlight towards environmental conservation. to continue the social significance of islam in modern societies an islamically recognizable campaign has to be launched to conserve the environment. the theological discourse of islam needs to explore regarding nature, especially environmental conservation, and awareness will have to create among the individuals to maintain an interrelationship between religion and nature. since in islamic taṣawwuf, nature has a spiritual significance, therefore, in modern times, the importance of the islamic taṣawwuf regarding environmental conservation has to be recognised.37 it is fact that technological revolution has made the lives of the masses easy, but simultaneously it has created an imbalance between human beings and nature due to the destruction of the environment, and has divorced environment from religious teachings. hence need is to explore the spiritual traditions of the islam concerned with nature especially environmental conservation and taking of deliberate efforts are utmost necessary to implement the spiritual aspect of islam to protect environment. therefore, islamic taṣawwuf, in modern times possesses substantial significances towards environmental conservation and to maintain a balance between human beings and nature.38 instead of being criticised for its anti-modernist approach and an obstacle in the way of int. j. emerg. issues islam. stud. 138 development because of its superstitious nature, islamic taṣawwuf is able to remain persistent and steadfast in the contemporary world with its social implications, and has a profound impact on the socioeconomic structure of the society. furthermore, the importance of islamic taṣawwuf can be seen in the public domains related to the development and other modern social changes. 39 commenting on taṣawwuf, ‘allama iqbal says that during early days of islam it was a real part of islam and had an immense role in directing the religious experience. however, later on it could not gain much more popularity among the muslims, and became inanimate in the society related to societal needs, because of the ignorance from its representatives. nevertheless, islamic taṣawwuf needs a reformation in the light of modern social context without fiddling with its basic doctrines and teachings to make it proactive in contemporary world to insulate the spiritual dimension of the muslims from western materialistic thought, and as well as to assist the muslims in other aspects of the life also.40 from eighteenth century onwards, muslim scholars from all over the world felt a need of a revival in the traditions of the islamic taṣawwuf to animate it in the muslim societies considering its social vitality along with its religious implications. and no doubt, taṣawwuf played a major role in the islamic revival along with other islamic movements. muhammad ‘abduh of the egypt, saw islamic taṣawwuf a part of islamic teachings, and held that its legitimacy cannot be questioned in the modern times, and islamic taṣawwuf have an abundant role in the construction of muslim societies in an enlightened way.41 living in harmony and cooperation is a sin quo non in a society which is characterised by ethnic, religious, cultural diversity. since we are living in a world which represents a heterogenous picture with diverse religious traditions, cultures, ethnicity, therefore, to avoid any possible threat to the peace, dialogue, especially on the religious level is inevitable to maintain harmony, brotherhood, co-existence among the followers of the diverse faiths. islam is pioneer of the phenomenon of interfaith dialogue from its early inception in order to bring the people towards unity. this unity is an embodiment of a peaceful society. holy qur’an mentions, “say, ‘people of the book, let us come to a word common to us that we shall worship non but god and that we shall associate no partner with him and that none of us shall take others, besides god, for lords.’ and if they turn away, say, ‘bear witness that we have submitted to god.” (al-‘imrān 3:64). the interfaith dialogue is not only a theological debate among the people of the different religions, rather the main objective is of this phenomenon is to promote peace, harmony, and mutual understanding among the individuals by inviting them towards the common reality. the religious tolerance constitutes one of the major characteristics of the islamic taṣawwuf, and occupies an interesting place in its teachings. the sufi teachings emphasis more on a living and firm relation with god almighty, which guarantees peace in the society of different elements. islamic taṣswwuf is tolerant in its nature and teachings. this approach of the taṣawwuf inculcates a sense of religious tolerance in its adherents which is an essential condition for peace in the contemporary world. therefore, islamic taṣawwuf has a paramount importance in the contemporary world with regard to peace.42 conclusion islam has a civilizational character it has a substantial role in all the domains of public life and for all the times. especially in the contemporary times where humanity is confronting various issues and challenges ranging from spiritual level to social level, and from economic level to political level, the multiplicity of islamic civilizational character has to be recognised. moreover, human value crises are another grave issue prevalent in the society in modern times. therefore, the spiritual aspect of the islamic teachings has a vital role to solve these issues. taking into consideration the meaning of life in contemporary times, islamic taṣawwuf has a considerable role in the muslim societies. in modern societies where science and technology has done a lot towards the mundane concerns of the individuals, however, spiritual aspect of the individuals is in a state of negligence, therefore, in such prevailing conditions it is inevitable to reassess our relationship with islamic taṣawwuf, and int. j. emerg. issues islam. stud. 139 conceptualise it as a religious tradition of the islam having social and religious importance in the contemporary world so that a balance can be maintained between spiritual and mundane aspects of the individuals. nevertheless, about islamic taṣawwuf, all that is need is to true and authentic taṣawwuf is to be identified by liberating and distinguishing it from irrational and un-islamic elements that are encrusted over it, and its sophisticated comprehension in the light of modern social context is must to maintain its identity as a socio religious phenomenon in an enlightened way. references 1 schimmel, annemarie, mystical dimensions of islam, university of north carolina press, chapel hill, 1975, pp. 23-24 2 lings, martin, what is sufism?, suhail academy, chowk urdu bazar lahore, pakistan ,1983, p. 74 3 chistī, prof. yousf salīm, tārīkh-i-taṣawwuf, areeb publications new dehli,2015, p. 119 4 ibid, pp.122-123 5 walliulah, shah, ham’at (urdu translation by prof. mohmmad sarwar) sindh sagar academy lahore, p. 25 6 nicholson, r. a., the mystics of islam, london, p.51 7 valiuddin, mir, the qur’anic sufism, motilal banarsidass publishers pvt. limited, 1959, pp. 3-4 8 ibid, p. 6 9 nasr, seyyed hossein, sufi essays, schocken books,1977, p. 43 10 knysh, alexander, sufism-a new history of islamic mysticism, princeton university press, 2017, p.15 11 knysh, alexander, islamic mysticism – a short history, vol. i, brill, 2010, p.1 12 massigon, louis, essays on the origins of the technical language of islamic mysticism, (trl. from french by benjamin clark), university of notre dame press, 1997, pp.108-109 13 iqbal, muhammad, the development of metaphysics in persia (scholar select), london ,1908, pp. 98-99 14 hossein, nasr, three muslim sages, caravan books, delmar, new york, 1976, pp. 86-87 15 gill, farhat, “the ascetic phase in the development of tasawwuf” (pakistan journal of history and culture vol. xxxii, no.1 (2011), p.134 16 sharif, m.m., history of muslim philosophy, vol. 1, otto harrassowitz wiesbaden, germany, 1963 pp. 617-618 17 macdonald, duncan b., development of muslim theology, charles scribner’s sons new york, 1903, p. 239 18 gibb, h. a. r., mohammedanism – a historical survey, new york oxford university press, 1962, p. 166 19 underhill, evelyn, mysticism: a study in nature and development of spiritual consciousness, grand rapids: christian classics ethereal library 1911, p. 71 20 begg, mirza wahiduddin, the big five sufis of india -pakistan, rajasthan, india, 1972, p. 23 (pt. iv, chp. i) 21 schimmel, annemarie, and muhammad is his messenger: the veneration of the prophet in islamic piety, university of north carolina press, 1985, pp. 71-72 22 gulen, m. fethullah, key concepts in the practice of sufism, vol. 2, tughra books, usa ,2007, p. 14 23 al-bā’ūniyyh, ‘ᾱ’ishsh, the principles of sufism (ed. and trl. by th. emil homerin, new york, 2014, p. 24 24 renard, john, knowledge of god in classical sufism -foundation of islamic mystical theology, paulist press, 2004, p.14 25 nizami, khaliq ahmad, some aspects of religion and politics in india during the thirteenth century, aligarh muslim university, 1961, p. 50 26 arberry, a. j., sufism, routledge, london, 1950, p. 1 27 nye, malory, religion -the basics, second edition, taylor & francis e-library,2008, p. 2 28 aldridge, alan, religion in the contemporary world, black well publishers, usa,2000, p. 28 29 durkheim, emile, the elementary forms of religious life (translated by karen e. fields in 1915), f. alcan, 1912, p. 44 int. j. emerg. issues islam. stud. 140 30 sells, michael a., early islamic mysticism, paulist press,1996, pp. 1-2 31 howell, julia, “sufism and the indonesian islamic revival”, journal of asian studies, august 2001, pp. 721-22 32 bruinessen, martin van and howell, julia day, sufism and the ‘modern’ in islam, (edited book) i. b. tauris, london, new york, 2007, pp. 282-283 33 degorge, barbara, from piety to politics: the evolution of sufi brotherhoods, new academia publishing, llc washington, dc, 2005, p. 20 34 nasr, seyyed hossein, traditional islam in the modern world, kegan paul international ltd. london, 1987, p. 117 35 trimingham, j. spencer, the sufi orders in islam, oxford university press, ely house, london,1971, pp. 257-258 36 azra, azyumardi, the origin of islamic reformation in southeast asia: networks of malayindonesia and middle eastern ulama in the seventeenth and eighteenth centuries, allen and unwin australia, 2004, p. 139 37 afzal, a., sufism, in the encyclopedia of religion and nature, taylor, braun & kaplan, jeffery, oxford university press, 2005, p. 1604 38 nasr, seyyed hossain, the need for a sacred science, taylor & francis e-library, 2005, p. 65 39 hanieh, hassan abu, sufism and sufi orders: god’s spiritual paths adaption and renewal in the context of modernization (trl. and ed. by mona abu rayyan), friedrich-ebert-stiftung jordan, 2011, p. 210-211 40 iqbal, muhammad, the reconstruction of religious thought in islam, lahore, 1930, (preface) 41 sirriyeh, elizabeth, sufis and anti-sufis, routledge taylor & francis group, new york, 2013, pp. 174-175 42 nugroho, wahyu, “sufism and interreligious dialogue: the naqshbandi haqqani sufi order in indonesia”, in teosofia: indonesian journal of islamic mysticism, vol.10, no. 1, p.112-113 introduction meaning of islamic taṣawwuf the qur’anic justification of taṣawwuf early evidences of taṣawwuf in islam role of islamic taṣawwuf in contemporary times conclusion references microsoft word 2021_v1_575_24-33..docx available online: https://journals.researchsynergypress.com/index.php/ijeiis international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) volume 1 number 1 (2021): 26-35 corresponding author angkunaifi@alkhairat.ac.id; taufik.elghazalean.98@gmail.com; fadalirahman@alkhairat.ac.id doi: https://doi.org/10.31098/ijeiis.v1i1.575 research synergy foundation growth of halal tourism in pamekasan: is it influenced by the majelis ulama? aang kunaifi1, taufik hidayat2, fadali rahman3 123 islamic institute of al-khairat pamekasan, east java, indonesia 12 faculty of islamic ekonomic and business, sharia economic program study 3faculty of islamic economic and business, sharia banking program study abstract halal tourism is part of the 2019-2024 sharia economic development master plan launched by the government. as a country with a majority muslim population, indonesia has the potential to become the largest country in the halal industry. this paper aims to determine the effectiveness of the islamic tourism guidelines set by the indonesian ulama council in pamekasan on the development of halal tourism in that regency. in particular, this paper analyzes the suitability of the principles, objectives and characteristics of halal tourism that already exist in pamekasan. this paper is written based on a very credible and representative source, which was explored in depth interview with several halal tourism owners, local community leaders, daily administrators of the ulama council, and regional regulators. the refinement of the analysis is carried out comprehensively by connecting the results of observations to the halal tourism guidelines that have been released by mui pamekasan regency. results show that the adaptation of sharia to the phenomenon of halal tourism growth in pamekasan does not refer to the textual guidelines that have been made, but rather the personal figure of the ulama council which represents the institution. the results show that the socialization of the principles, objectives and characteristics of halal tourism must involve local figures, such as the kyai who owns the pesantren. the existence of these figures has actually become a legitimacy for the community to perceive a halal tourist destination that is suitable for consumption by the community. this paper reveals a novelty in the specification aspect of tourism development objects in pamekasan, with the intention of finding the character of halal tourism that is acceptable to the public. keywords: pamekasan, halal tourism, figure, character this is an open access article under the cc–by-nc license. introduction business bankruptcy as a result of the covid-19 pandemic is inevitable. since the end of 2019 until the time this paper was written, the outbreak has not been fully anticipated. the pandemic, which is expected to begin to be resolved in early 2021, will have the impact of a crisis and even depression in the economic and financial fields. travel and tourism are the most affected economic sectors. the tourism industry deserves serious attention, because this sector is directly related to at least 185 sectors of businesses in the food, accommodation and creative economy. this means that one destination is integrated with other efforts as a support and complement. nationally, the development of tourism in indonesia is growing increasingly significant. indonesia ranks 9th out of the top 10 strongest tourism in the world, or the top position in asean countries as reported by wttc in 2018. east java, as one of the provinces that is rich in tourism destinations, has also made various development efforts integrated with this sector. human international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 26-35 growth of halal tourism in pamekasan: is it influenced by the majelis ulama? aang kunaifi, taufik hidayat, fadali rahman │ 25 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) resource development, infrastructure, supporting technology, and branding are carried out to optimize natural wealth as an awakening giant for east java. pamekasan, as one of the regencies in east java, also has dozens of tourist destinations that are in demand by residents around madura, as well as from outside the island of madura. there are 20 tourist destinations in addition to religious tourism points which are a mainstay in this area. local governments provide full support for tourism development efforts, through simplification of regulations. although it does not only focus on tourism that explores nature, the pamekasan regency tourism office also pays attention to local cultural tourism and historical heritage. the existence of the majority muslim pamekasan population gives certainty to the development of tourism that is managed in sharia, or known as halal tourism. this is in line with indonesia's potential and orientation in developing halal tourism (kementerian perencanaan pembangunan nasional, 2018). even the pamekasan sharia regulations are summarized in the islamic community development movement (gerbang salam) as regulation no. 18 tahun 2001 regarding the prohibition of alcoholic drinks in the pamekasan area, regulation no. 18 tahun 2004 regarding the prohibition of prostitution, regulation no. 7 tahun 2008 regarding the management of zakat, infaq and sadakah, regulation no. 5 tahun 2010 concerning grants for the operational costs of the hajj, regulation no 4 tahun 2014 about reading the qur’an for muslim students, and regulation no 5 tahun 2014 curbing activities in ramadan. through this regional regulation, the development of tourism and accommodation in pamekasan is directed towards its management so that it is in accordance with sharia. therefore, the development of halal tourism in pamekasan is a necessity, especially with the passing of the fatwa of the mui pamekasan regency concerning guidelines for tourism and islamic hotels on september 27, 2020. (dewan pimpinan majelis ulama indonesia, kabupaten pamekasan, 2020). however, every business always faces challenges that can come from competitors and the surrounding community. as the event of rejection of the establishment of a tourist spot in the kecamatan pegantenan. a number of masses led by clerics and community leaders took action against the opening of tourism which was allegedly opened up opportunities for immorality and was not conducive to the presence of several islamic boarding schools around them. (surabaya.tribunnews.com). the provisional suspicion is that the incident occurred due to incomplete negotiations between the owner and several community leaders. although in his explanation, public who refused the existence of this business was triggered by inappropriate permits. the character of the social culture of the pamekasan community, which is dominated by santri, is unique in the various sectors that enter and develop in the region. it is still fresh in our memories, how strong the rejection of the suramadu bridge was in the 90s, all of which were initiated and moved by the ulama who easily mobilized tens or hundreds of thousands of santri. practical politics, regional leadership policies, and the business world will not be free from the influence of the world of santri and islamic boarding schools. strong lobbies are heavily influenced by the ulama, in the context if the color of a political power, regional leadership policy, and an effort does not get the legitimacy of the ulama, it is difficult to get support. therefore, the market penetration of a business (whatever it is) must be ensured to get the blessing of the ulama as a component of community leaders. herein lies the relevance of the issue of halal tourism as an icon that is expected to make it easier for tourism business managers to develop the tourism sector in pamekasan. promoting halal tourism as a brand and image in the tourism sector is important in this discussion, at least it will reduce the resistance of developing the sector in increasing people's income in the region. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 26-35 growth of halal tourism in pamekasan: is it influenced by the majelis ulama? aang kunaifi, taufik hidayat, fadali rahman 26 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) based on this phenomenon, the development of halal tourism has an opportunity with the majority of the muslim population, and also faces challenges in the form of how to externalize the concept of halal tourism which is not only in accordance with the guidelines set by mui, but is also able to accommodate the moral and spiritual messages of the surrounding community. various possible problems become resistance to the halal tourism business, among others: a. impact of environmental disturbance and community comfort on tourism b. assumption that tourism is the cause of immorality c. understanding of some people that tourism is just for fun or not useful d. culture and traditions of the pesantren environment with a direct in-depth interview approach to the owner of halal tourist destinations and the authority of the indonesian ulema council in pamekasan regency, this paper is expected to provide an overview of the real conditions of the motivation, prospects, and position of ulama in the development of halal tourism. the research location was carried out comprehensively in three destinations, namely; brukoh hills which is managed by bumdes bajang, rice field tour managed by haji mukri, and puncak ratu which is managed by ali purwanto. literature review comparative study of halal versus conventional tourism. halal tourism is a new concept of travel that grows rapidly this decade. utilizing the world tourism organization (unwto) shows that foreign muslim tourists has contributed 126 billion us dollars in 2011, this number has defeated the number of tourists of germany, the united states and china. djakfar (2019) said there are at least 8 differences between halal tourism and conventional tourism, among others: a. availability of adequate religious facilities; b. ensuring there is no chance of adultery; c. eliminating haram food and drinks; d. price transparency; e. have or at least process halal certification f. supported by travel and accommodation services that are also halal; g. human resources are characterized by spirituality; and h. implemented in terms of cleanliness and beauty the development of the halal industry does not only include the tourism sector, but also related sectors; accommodation, travel, food, and others. malaysia government and industry players has received special attention for the halal industry. malaysian islamic development department (jakim), malaysian institute of industrial research and standards (sirim) and halal industry development corporation (hdc) plays a vital role in halal certification efforts. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 26-35 growth of halal tourism in pamekasan: is it influenced by the majelis ulama? aang kunaifi, taufik hidayat, fadali rahman │ 27 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) although, some people are doubt for the existence of halal tourism and other halal industries, as hatem el-ghohary had researched in a rhetorical. is halal tourism really halal? is halal tourism only for muslim families who abide by islamic sharia’s rules? should it be halal tourism or islamic tourism? is halal tourism only about islamic countries or it is also important for other countries? the indonesian ulema council of pamekasan regency has established general principles, objectives and characteristics of halal tourism as a guide for the management of halal tourism. these brief guidelines include (mui kabupaten pamekasan 2020): a. the main principle: 1) avoiding shirk, immorality, kemafsadatan, tabdzir, israf, and mungkun; 2) creating material and spiritual benefits and benefits 3) creating a balance between human relationships with allah swt, with fellow humans, and with the environment. b. objection: 1) developing islamic tourism; 2) management that is syar'i 3) influencing the behavior of the surrounding community in an islamic direction c. characteristics management and development are directed at: 1) creating public benefit 2) maintaining trust, security and comfort 3) choosing cleanliness, nature preservation, sanitation and the environment 4) respect social values, culture, and local wisdom that do not violate sharia principles tourist destination facilities and infrastructure: 1) adequate infrastructure and facilities 2) the layout is beautiful, beautiful, and charming 3) safe and comfortable transportation is available 4) there is adequate and affordable accommodation 5) there is a proper place of worship 6) there are healthy and halal restaurants international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 26-35 growth of halal tourism in pamekasan: is it influenced by the majelis ulama? aang kunaifi, taufik hidayat, fadali rahman 28 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) 7) if there is a swimming pool, it must be separated between men and women 8) free from gambling, prostitution, alcohol, drugs, and other immoral transactions 9) putting up appeal for islamic behavior management: 1) creating a sense of security, comfort, cleanness and order; 2) has the legality of the authorities; 3) maintain and pay attention to the preservation of nature and the environment; 4) avoid excess elements 5) implementing transparent and accountable management; 6) having officers and employees who are honest, trustworthy, and professional; 7) meet the standards of service quality according to islamic values; and 8) has a sharia supervisory board organizing events or entertainment: 1) avoiding shirk; 2) there is no element of eroticism and displays aurat; 3) does not contain elements of violence; 4) not neglecting prayer times; 5) separate male and female audiences; etc an appeal for visitors 1) dress politely and cover your genitals; 2) women should be with their mahram; 3) behave politely according to custom; 4) keeping yourself from things that pollute or damage the environment; 5) maintain the obligation of worship.. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 26-35 growth of halal tourism in pamekasan: is it influenced by the majelis ulama? aang kunaifi, taufik hidayat, fadali rahman │ 29 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) mui guidelines related to halal tourism which include the principles, objectives and characteristics above are considered to be comprehensive and implementable so that tourism managers can implement them in accordance with sharia. these guidelines are at least able to eliminate doubts whether halal tourism is just a term or does it really have compliance with sharia. in relation to the provisions of the mui, the results of observations show that there are no cases that become problems with sharia compliance in tourism managers. this means that almost all tourism in pamekasan, which is a natural landscape management destination, has complied with the provisions of the mui version of halal tourism. unlike the case, there is a holistic rejection of an entertainment business which is allegedly going to lead to sharia violations. in this case, it is certain that there will be massive rejection, as is the case for entertainment companies, whose legal cases are still on process. the problem is the weak influence of the mui provisions in its position as a positive law that should be a good provision for managers, regional officials, and the community. next is the communication gap between the manager and certain community groups, which then becomes the conflict and case raised in this article. these two things show that the legality of the mui on the practice of halal tourism does not have sufficient power and influence. opinion regarding halal tourism pamekasan as a district with a majority muslim population has an interest in managing halal tourism. the real interest of the community is in the phenomenon of rejection of new tourist destinations by the surrounding community because they are considered not syariah. at least the local residents' refusal was based on reasons: 1. management that is not islamic and vulnerable to being used as a place of immorality (alcohol, drugs, dating / seclusion, even adultery); 2. the manager is not accommodating to the interests of the community so that there is no agreement in negotiations between the manager and community leaders; 3. do not have a license as a tourist destination business; and 4. not considering local wisdom tourism managers in pamekasan are indeed required to be extra careful with the interests of local residents who have the culture and environment of the pesantren. however, in general, the manager's opinion on the existence of halal tourism tends to be positive and appreciative. all understand the importance of halal tourism management and even fully support tourism management efforts that are in line with sharia values. although on the one hand, managers tend to prioritize local government rules and regulations. this means that the initial concept of tourism development and development in pamekasan is based on general market demand, without the sharia label and the main thing is licensing and compliance with local government regulations. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 26-35 growth of halal tourism in pamekasan: is it influenced by the majelis ulama? aang kunaifi, taufik hidayat, fadali rahman 30 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) management of halal tourism or islamic tourism is seen as ideal and requires a longer process. so that the implementation must be done in stages. "but for now we are going to take it slow first because it's not as easy as turning the palm of the hand" a positive and optimistic attitude is shown in the readiness and willingness of tourism managers to manage their business in accordance with sharia guidelines. this readiness is driven by the understanding that the social culture of the religious madurese community and understanding of the obligation to behave in an islamic manner, so that the implementation of optimistic halal tourism management can be well realized. "management of halal tourism or according to sharia is important. because we will follow islamic law and we know that madura is indeed a muslim culture” (ali purwanto, 2020). research method this research uses a qualitative approach with a case study strategy. data were collected from primary and secondary sources. in the aspect of motivation and orientation of halal tourism management, data were obtained through in-depth interviews with tourism managers in pamekasan. meanwhile, to obtain data regarding the plan and realization of the halal tourism program from the mui as a representation of scholars and community leaders, it was obtained by direct interviews with the mui pamekasan administrators. to strengthen and confirm, secondary data sources in the form of print media and local online media were compared to obtain comprehensive information. furthermore, the data is classified into data relating to cases of resistance to tourism which are suspected by certain community groups as not in accordance with sharia (potentially causing immorality). the second data is about the involvement, role and influence of mui in the development of halal tourism. with this analysis, it is hoped that a conclusion can be found that is able to describe who really influences the development of halal tourism in pamekasan. this kind of research has been carried out in various studies such as; implementation of human spirit-based marketing in a sharia financial institution in sumenep regency, also a study of spiritual values in the public relations program at a sharia hotel in pamekasan. to strengthen the argument and minimize bias, the author also interviewed local residents around the tourist destination, so that the real reality was obtained. findings the understanding and attitude of tourism managers in pamekasan towards efforts to develop halal tourism are certainly influenced by many things. besides being individually in a religious community, the massive preaching of community leaders, islamic boarding school leaders, and ulama is also an important element in forming positive opinions on the management of halal tourism. the indonesian ulama council in pamekasan regency is part of this important element, not only as a preacher in the midst of society, mui is also a mediator and facilitator for the realization of the interests of the people who want the application of islamic values with the local government as the maker of rules and policy. in the context of opinion, regulation, and implementation of halal tourism, mui pamekasan regency has been proven to seriously provide escort. through sensitivity to the public interest and foresight, mui observes the development of the community on the need for halal tourism to become international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 26-35 growth of halal tourism in pamekasan: is it influenced by the majelis ulama? aang kunaifi, taufik hidayat, fadali rahman │ 31 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) the basis for mui to become a facilitator in making it happen. "suggestions from community leaders and the development of mui's vision of the times in which tourism is increasingly trending. so it is necessary for mui to provide guidelines so that business people continue to run well without any elements of haram. people who are on tourism get a good place and do not damage their worship and faith" (interview with azis ashari, 2020). furthermore, mui intervention in building opinions, regulations, and implementation of halal tourism is carried out by optimizing the network owned by mui pamekasan. not only in the form of studies and communication with local community leaders, mui also conducts socialization specifically on the issue and importance of halal tourism through the mui management in each subdistrict and also actively develops opinions through social media. strengthening the existence of halal tourism is also carried out by communicating verbally and in writing through intense correspondence with related parties such as; local government, police, courts, prosecutors and business people. the motivation for halal tourism management in pamaekasan is considered quite high, this is evidenced by the enthusiasm and enthusiasm of the existing tour managers. some of the tourist attractions that were managed were initially unproductive locations and tended to be abused. not only abandoned but also used as a place of immorality. for this reason, the idea emerged to manage it into a safer place from abuse by unscrupulous individuals who could also empower the surrounding community economically. creative ideas in an effort to reduce immorality around the environment are a strong motivation to build a tourist destination. "because we are familiar with the origin of brukoh and it's no longer a secret. that it used to be known as a place where young men and women were obscene and indecent because it used to be a place of bushes. so to eliminate this action, the government of the village head of bajang has the initiative to make a tourist spot. that's the motivation. and now it is evidently not happening again” (mukri, 2014). there are also those who are motivated by the desire to further empower the potential of the natural surroundings. "because they are motivated by the bukit bintang malaysia, where it was originally a wilderness then cleared and managed to become tourism. and before becoming the top queen, the land was rented by pt. telkom and also become durian, rambutan and mango gardens” (purwanto, 2020). even though mui intensively conducts education, communication and outreach to the community and all halal tourism stakeholders, this is not the main factor affecting the motivation of tourism managers to implement sharia management. the main motivating factor comes from the individual manager's understanding of the importance of halal tourism as well as an accommodating attitude towards community culture and the existence of a number of islamic boarding schools around tourist sites. some tourism managers in pamekasan admit that they have never communicated or received education and socialization from mui regarding halal tourism. they tend to consult with local community leaders. "talking with community leaders is from the start" (mukri, 2014; purwanto, 2020). principles, objectives and characteristics halal tourism in pamekasan towards the management of tourism in pamekasan in the framework of developing towards sharia tourism or halal tourism, which is carried out in stages by the three tourism managers as referred to, it has received a positive response from visitors or the public. this is evidenced by the better interest from the visitors and the increasing number of visitors every month. based on the research findings above, it can be observed that the principles of halal tourism applied in the halal tourism industry have been applied almost entirely. in fact, the principle international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 26-35 growth of halal tourism in pamekasan: is it influenced by the majelis ulama? aang kunaifi, taufik hidayat, fadali rahman 32 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) appears automatically as a form of awareness and understanding as a student. in various sectors, there has actually been a significant change in awareness of the islamic economy, not only in the micro scope, but also at the macro level, such as studies on efforts to create prosperity in islamic economics (kuanifi et al., 2021), also in particular in fiscal policy (kunaifi, 2018), even in policies in the monetary system in the face of economic crisis (kuanifi et al., 2021) in this case researcher doesn’t find an influence of mui as significantly. the purpose of tourism management with the most basic concept of halal tourism in this study is for the benefit of the world and the hereafter as often referred to as falah. however, it is undeniable that there are other goals of a technical nature, such as efforts to strengthen branding or gain acceptance from the public. even some studies explain the concept of sharia in business can also function as a value added in diversification (saputra et al., 2021), as well as an attraction for the emotional market (mubayyanah et al., 2021). in terms of the characteristics of the existence of halal tourism in pamekasan, it requires strengthening as a legitimacy. although the value is adequate, but as a legality it is needed. the legality in question includes halal tourism as a branding or tagline, even halal certification is needed to support it as a whole. conclusion based on the discussion above, it can be concluded that the potential of pamekasan community support for halal tourism management is very good even though doesn’t influenced by the intensity of mui pamekasan in educating, communicating, and socializing halal tourism to the public and stakeholders is massive. this is manifested by the issuance of comprehensive and applicable halal tourism guidelines, the use of the mui network at the sub-district level for outreach activities, and communication with all related parties such as; local government, police, prosecutors, and management. although the intervention and influence of mui pamekasan on tourism management has not yet taken root, communication between managers and community leaders as a figure is an alternative way for the realization and development of halal tourism. the important think about development of halal tourism has a positive effect on the interest and intensity of community visits to halal tourist destinations. in this case, to prove the positive response of the public or visitors to the development of halal tourism, further research is needed, especially with a quantitative approach. for the next writer, it is necessary to research quantitatively to determine the level of determination of halal tourism to increase tourist visitors. quantitative research will provide a real vision of the benefits and bargaining position of halal tourism in the tourism industry in general. references aang kunaifi, et.al. “quantitative easing in overcoming the crisis: criticism ofqeinthe monetary system of capitalism.” turkish journal of computer and mathematics education (turcomat) 12, no. 3 (10 april 2021): 3703–14. https://doi.org/10.17762/turcomat.v12i3.1653. azis, azhari. halal tourism in pamekasan. face to face, 11 november 2020. sindonews.com. “datangi polres pamekasan, ulama madura laporkan bupati ke polisi,” 25 agustus 2020. https://daerah.sindonews.com/read/143680/704/datangi-polrespamekasan-ulama-madura-laporkan-bupati-ke-polisi-1598350138. djakfar, muhammad. pariwisata halal perspektif multidimensi, peta jalan menuju pengembangan akademik dan industri halal di indonesia. 2 ed. malang: uin maliki press, 2019. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 26-35 growth of halal tourism in pamekasan: is it influenced by the majelis ulama? aang kunaifi, taufik hidayat, fadali rahman │ 33 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) el-gohary, hatem. “halal tourism, is it really halal?” tourism management perspectives 19 (juli 2016): 124–30. https://doi.org/10.1016/j.tmp.2015.12.013. hakim, rahmad. “a review on halal tourism: an analysis on the parameters.” jurnal ilmiah ekonomi islam 5, no. 3 (21 november 2019): 166–72. https://doi.org/10.29040/jiei.v5i3.555. kementerian perencanaan pembangunan, kementerian perencanaan pembangunan. master plan ekonomi syariah di indonesia 2019-2024. jakarta: bapennas, 2018. koran madura, madura. “ini penyebab massa bakar fasilitas wisata bukit bintang pamekasan.” koran madura. oktober 2020. https://www.koranmadura.com/2020/10/1ini-penyebabmassa-bakar-fasilitas-wisata-bukit-bintang-pamekasan/. kunaifi, aang. “telaah kritis kebijakan fiskal perspektif kaidah fiqh.” proceedings international seminar, 1, the 3rd annual international on islamic international education, no. vol.3 no.1 (2018): seri-1 (26 februari 2018): 21. kunaifi, aang kunaifi aang. “implementasi pemasaran syari’ah berbasis human spirit dalam islamic finance (studi kasus strategi pemasaran di bprs bhakti sumekar kabupaten sumenep).” malia: jurnal ekonomi islam 7, no. 1 (2015). https://doi.org/10.35891/ml.v7i1.372. kunaifi, aang, dan lailatul qomariyah. “developing company images through spiritual public relations facing covid-19 outbreak.” jurnal iqtisaduna 1, no. 1 (10 september 2021): 13–22. https://doi.org/10.24252/iqtisaduna.v1i1.15808. kunaifi, aang, fadali rahman, dan risca dwiaryanti. “the philosophy and authentication of welfare equalization in the islamic economy.” jurnal kajian peradaban islam 4, no. 2 (24 juni 2021): 54–62. https://doi.org/10.47076/jkpis.v4i2.67. mubayyanah, mubayyanah, aang kunaifi, fadali rahman, dan abd rosyid. “ragam menu, harga, dan lokasi : pengaruhnya terhadap loyalitas pelanggan restoran?” masyrif : jurnal ekonomi, bisnis dan manajemen 1, no. 1 (21 januari 2021). http://ejournal.idia.ac.id/index.php/masyrif/article/view/220. mui pamekasan, majelis ulama. pariwisata dan hotel islami serta fatwa mui kabupaten pamekasan. 1 ed. pamekasan: mui pamekasan, 2020. mukri, moh. halal tourism in pamekasan, 10 november 2020. purnomo, agus. “politik hukum elite politik kabupaten pamekasan tentang perda syari’at.” istinbath, jurnal hukum islam 13, no. 1 (juni 2014). purwanto, ali. halal tourism in pamekasan. face to face, 10 november 2020. sabidin, farhana binti. “halal hotels in malaysia: certification, issues and challenges.” the journal : tourism and hospitality essentials journal 5, no. 2 (2015): 897– 902. https://doi.org/10.17509/thej.v5i2.2000. saputra, taufik aris, aang kunaifi, dan siti azizah. “diversifikasi produk pendekatan islamic ethic dalam meningkatkan omset bisnis retail.” cendekia: jurnal studi keislaman 7, no. 1 (9 juli 2021): 1–16. tarmuji. “kembangkan wisata budaya, disparbud pamekasan studi banding ke ponorogo.” 17 juli 2019. https://www.bangsaonline.com/berita/60306/kembangkan-wisata-budayadisparbud-pamekasan-studi-banding-ke-ponorogo. tripadvisor. “jelajahi pulau madura,” t.t. https://www.tripadvisor.co.id/. yaqin, nasrullah ainul. “adakah pengaruh penerapan syariat islam di pamekasan terhadap lingkungan?: studi kasus kerusakan laut di desa batukerbuy.” al-irfan : journal of arabic international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 26-35 growth of halal tourism in pamekasan: is it influenced by the majelis ulama? aang kunaifi, taufik hidayat, fadali rahman 34 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) literature and islamic studies 1, no. 1 (8 oktober 2018): 141–81. https://doi.org/10.36835/al-irfan.v1i1.3225. copyright holder: this article is licensed under: © badrah, khairan, mohammad (2023) corresponding author’s email: badrahuyuni.fai@uia.ac.id international journal of emerging issues in islamic studies (ijeiis), vol. 3 no. 1 (2023) https://doi.org/10.31098/ijeiis.v3i1.1239 contribution of woman ulama in the digital era badrah uyuni*, khairan muhammad arief, mohammad adnan as-syafiiyah islamic university, indonesia received: february 19, 2023 revised: march 24, 2023 accepted: june 14, 2023 online: june 31, 2023 abstract education is essential, especially in an era of disruption and moral decline. hence, there is a need for different forms of religious instruction, especially in the digital realm. women should also be able to access the digital realm, as they comprise a large portion of the religious population. only women have a better understanding of women's issues. therefore, empowering muslim women requires the help of female digital experts. this research shows that many women are also educating and spreading the teachings of islam in the digital sector. despite the concept of women in the public space as aurat, women still show their existence and can keep up with the times. this research was conducted with a case study using a descriptive analysis method through a qualitative approach. primary data sources are observation, interviews, and documentation with a research sample of 10 ustadzah who are viral on social media. the results showed that the concept of women appearing in the public sphere helps da'wah and social roles because the existence of women is closely related to their work for the community. furthermore, preachers in the current era need digital, technological, and human literacy to survive. in research on women, gender theory is often used as the basis of research. however, this research is more focused on the theory of the contribution of female clerics in the digital era; how they master digital literacy to transform religious values into digital. so that these female scholars can also preach to people who consume digital media so that there are changes in behavior and how to interpret life. moreover, ideally, this daiyah should emulate the previous female scholars and place them as ideal role models: acting as muharrik (mover), murabbi and mu'allim (educator), munadzzim (organizer/leader), mura'i (protector), and munasik (supervisor) for the people simultaneously, so that their existence can indeed enlighten the community. keywords contribution, digital era, social media, women ulama introduction education is essential, especially in this era of disruption and moral decay. hence, there is a need for different forms of religious instruction, especially in the digital realm. women should also be able to access the digital realm, as they comprise a large portion of the religious population. only women have a better understanding of women's issues. therefore, the empowerment of muslim women requires the help of female digital experts. (uyuni & adnan, 2020) a woman is a mother. a woman is also a daughter and a sister. a woman is also a wife. women make up half of society and are responsible for the nurturing, guidance, and reformation of the next generation of men and women. women are believed to instill principles and faith into the nation's soul. women are not only significant individuals and units in society, but their existence also influences the direction of social change in society. we can see how the role of women has changed in society from generation to generation. (gumiandari & nafi’a, 2020; uyuni, 2018) several studies show that women are the most dominant users of social media. it is due to the characteristics of social media, namely engagement, openness, conversation, community, and connectivity, which allow women to channel their aspirations, feelings, and ideas to their friends, colleagues, and relatives. on the other hand, women are considered attractive objects for capital owners. (chan-olmsted et al., 2013) research paper https://creativecommons.org/licenses/by-nc/4.0/ https://crossmark.crossref.org/dialog/?doi=https://doi.org/10.31098/ijeiis.v3i1.1239&domain=pdf https://orcid.org/0000-0001-7815-4008 int. j. emerg. issues islam. stud. 2 through this social media, women can play a more active role in the business world by developing their businesses. they can also channel their aspirations into politics that represent women's interests. in the psychological aspect, social media and other communication technologies that women can use can minimize the stress experienced by women. (courtney c. radsch et al., 2013; khamis et al., 2017; messina-dysert, 2014; suwana, 2017) the phenomenon of muslim women in the public sphere is not only about how they appear in the tradition of majelis taklim or offline studies but also penetrates the digital world. with the rapid development of new media, women automatically explore new media as part of society. not only penetrating the world of chatter but further into the realm of science. the pesantren subculture transformation process also began to develop in the digital space. it became a new arena for santri or knowledge seekers to assert their identity as part of society. (alparslan, 2022; rohmaniyah et al., 2022; syukur, 2018) moreover, with new media (internet) development, scholars' claims need to be more directed. moreover, let us look at the figure of women who have the status of the ulama. the ease of social media as a source of da'wah content encourages the emergence of "millennial ustadzah." the emergence of nyai, ustadzah, dai, influencers, and santri on internet-based social media has helped the presence of women as da'wah actors referred to by the general public as female scholars. furthermore, research data from ppim uin jakarta shows that 54.87 percent of internet users obtain religious knowledge. in this case, social media, blogs, and news portals. next are books, television channels, public recitations, and print media, such as magazines, bulletins, leaflets, and others. (lubis, 2014; nurdin, 2017; uyuni, 2022) women and da'wah in this millennial era are increasingly showing their movement on social media platforms. various spaces for discussion, consultation, advocacy, and the unstoppable spread of da'wah messages have sprung up to fill the online pages of asatidzah (teachers/daiah) in indonesia. both well-known daiahs and local ones. the themes and delivery styles also vary. some are unique, eccentric, calm, fiery, assertive, full of jokes, and even critical. despite the variety, these women preachers have the same mission: amar ma'ruf nahi munkar. (pambayun, 2020) thus, this research tries to show that many women are also educating and spreading the teachings of islam in the digital sector. (baulch & pramiyanti, 2018) despite the concept of women in the public sphere as aurat, women still show their existence and can keep up with the times. data from a study conducted by the pew research center, an organization that consistently researches the internet, technology, and science, shows that women dominate the use of social media, which is 76%, while men, 72%. as many as 56% of women access facebook. it shows that the dominance of women in social media compared to men is only 49.5%. as many as 41% of female social media users access it via mobile phones. women also use 30% of their time to communicate through social media, while men only use 26% of their time to interact on social media. (alparslan, 2022; wibowo, 2019) in addition, women spend four to five times more time using social media than men. in addition, according to research published by we are social, 79 million facebook users come from indonesia. as many as 41 percent of them are women. although still outnumbered by men, the number of women reaching around 32 million is not small. the large population of female accounts on facebook can be positively or negatively charged depending on the content they access. (perrin, 2015). the success of digital da'wah quantitatively can be seen from how many followers on the preacher's account on social media. users or users are mad'u or imaginary people who are currently thirsty for search for islamic knowledge on social media. (yunjuan & xioming, 2007) however, although the existence of these preachers continues to emerge, can they be categorized as knowledgeable people? da'wah is the obligation of every individual. the existence of these women has filled the need for islamic preaching. however, to maintain the islamicity of women on int. j. emerg. issues islam. stud. 3 social media and society in general, more is needed to be determined to preach. however, there must be an ideal model exemplified by the daiyah. so, this research tries to answer the following questions: how much does social media daiyah contribute to da'wah? and what is the ideal model of da'wah for them to contribute to improving the condition of society, especially in terms of morality? literature review in research on women, gender theory is often used as the basis of research, such as karlina helmanita and sihabudin noor's research entitled women and ulama: power-language in gender mainstreaming moderation in indonesia (women and ulama: power-language in gender mainstreaming moderation in indonesia) and the practical jurisprudence point of view became the variable of qoyimah's research, women ulama in the practical jurisprudence paradigm. in addition, another study conducted by ellys lestari pambayun focused on the phenomenon of identity formation built through da'wah delivered by women on social media. however, this study focuses more on the theory of the contribution of women scholars in the digital era. how do they master digital literacy to transform religious values into digital form. how do these women contribute to da'wah activities? furthermore, what is the ideal da'wah model for them to contribute to improving the condition of society, especially in terms of morality? contributions mean something to contribute or do to help produce or achieve something together or to help make something successful. everyone can be said to be contributing if they are seen or involved in an activity. either in their position as a work team or because of the role they hold as individuals. the contribution does not stop at one type of activity or activity but continues even though the actions taken by the individual are different from the activities carried out previously. (dictionary.cambridge.org) in this case, the contribution can be in the form of material and action. many types of contributions can be made to others. such as money, power, time, ideas or thoughts, goods, and others. moreover, the benefits of contributing to this community are strengthening the social integration of the community, helping underprivileged communities, encouraging people to make breakthroughs to meet their daily needs, and cultivating a caring attitude in people's lives. (indonesiastudents.com) moreover, in this case, the contribution made by these women is devotion to da'wah: knowledge, advice, and good examples. according to kaplan and haenlein (2010), social media is a group of internet-based applications that form the ideological and technological foundations of web 2.0 and enable the creation and exchange of user-generated content. today, social media has created the idea of a 'global village.' as expressed by mcluhan in the 1960s, "this era has been connected through the communication technology of the internet, with social media as a part of it." it can be called a modern revolution where everybody can eliminate the boundaries between time and space. (kohle, 2022) social media is one of the proper answers as a medium for preaching. the current phenomenology is that people depend on social media to wake up from sleep again. such is the enormity of the influence of social media on society. according to pierre levy, 2001, in his work entitled cyberculture, electronic mediations, cyber culture is “a set of technologies (material and intellectual), practices, attitudes, modes of thought, and values that developed along with the growth of cyberspace. ”cyberculture is explained as a culture that arises from the practice of human interaction with the internet, which includes developing virtual technology, such as forums, newsgroups, and chats.” in line with it, david bell cs 2007, defines cyberculture as “a way of thinking about how people and digital technologies interact, how we live together.” bell states that cyberculture is a way of thinking about how people and digital technology associate and live together. bell’s frame of mind is even more specific, where virtual space is used between individuals to discuss how they meet their needs. (bell, 2001; kimbrough et al., 2013; levy, 2001) methodology this research was conducted by a case study using a descriptive analysis method through a int. j. emerg. issues islam. stud. 4 qualitative approach. this case study's primary data sources are observation, interviews, and documentation with research samples of a viral female cleric on social media. and the secondary data are the results of research related to the daiyah figure and da'wah activities on social media. in this study, we used a purposive sampling technique in which the researcher determined the sampling by specifying unique characteristics that were by the research objectives so that they were expected to be able to answer research problems. we chose and examined ten female daiyah famous on social media in 2022. the main reason these ten female clerics were chosen is that they have hundreds of thousands and even millions of followers and certainly have a tremendous influence on society. we take data from various growing social media such as facebook and instagram. however, to determine these daiyahs are viral figures, check their instagram accounts which are blue ticked, and their number of followers. age criteria are also a consideration where these women are 20 to 40 years to be categorized as accessible social media users. then the existing data will be analyzed using content analysis to describe the content characteristics of the messages conveyed by daiyah on their social media. finding and discussion 1. findings a. brief data of 10 female daiyah who are famous in social media from the research we did, here are brief data from the ten ustadz who are active on social media: 1) nabila abdul rahim she has 291,000 followers in instagram. born in makkah on april 15, 1992, he has memorized the quran since she was five years old. she was taught to memorize the koran by his parents through juz ‘amma. until 17 years, she has memorized 30 juz of the koran. after completing her undergraduate education at umm alqura university in makkah. she has also been one of the judges for hafiz indonesia on a private television program since 2016. 2) pipik dian irawati she has 1,700,000 followers in instagram. umi pipik is known as an ustadzah or religious lecturer. she is the wife of the late ustadz jefri al buchori. umi pipik has recently filled recitations and is now a judge at the 2014 indonesian junior sahur academy. after her husband died, umi pipik tried to continue her husband's career as a preacher. 3) haneen akira she has 646,000 followers in instagram. haneen akira, the wife of ustadz hanan attaki, is the founder of the hijrah youth and also a preacher. often she fills tausyiah at keakhwatan (female discourse) events. 4) mumpuni handayayekti she has 338,000 followers in instagram. she has been known to the public for a long time since he participated in the indosiar action preacher competition. in 2014 his name soared after successfully winning first place at aksi indosiar 2014, a lecture talent search academy that was held during the month of ramadan. 5) oki setiana dewi she has 19,500,000 followers in instagram. she started her career in 2009. ustadzah oki setiana dewi appeared and became known to the public after starring in the religious movie ketika cinta bertasbih. the former model, who decided to emigrate at a young age, has been active in the religious world since college. the religious knowledge he shared has permanently been embedded in the congregation's hearts. the way to convey a da'wah is also its characteristic. 6) qotrunnada syathiry has 14,000 followers on instagram. she actively provides da'wah studies on social media and several islamic forums. her interest in education and da'wah has been built since childhood. she got a direct example from the actions of his parents, who were teachers and preachers. 7) fatimah musawa has 274,000 followers on instagram. she is the wife of the famous preacher habib munzir al-musawa. she often talks about love for the prophet, ahlul bait (prophets’ families), and the beautiful way of life in islam. 8) halimah alaydrus has 623,000 followers on instagram. she is a female scholar who has given birth to several books, including bidadari bumi, pilar cahaya, tutur hati, and int. j. emerg. issues islam. stud. 5 others. even in malaysia, ustadzah halimah alaydrus has appeared several times on ikim radio, the muslimat forum at the regional mosque in 2014 and 2015, and received a very overwhelming response from the muslimat around the klang valley. 9) syifa nurfadhilah has 105,000 followers on instagram. she is a young preacher or lecturer who started her career by participating in antv's choice young dai event. now she is very active in preaching through social media and being a preacher in the islam itu indah program on trans tv. 10) lulu susanti has 413,000 followers on instagram. a doll named ina often accompanies her in preaching. her enthusiasm is high to share knowledge of all ages, including children. now, her face is increasingly appearing on the screen. in the month of ramadan, almost every day, her face adorns various television programs. among others, berbalas kultum (kompas tv), islamic storytellers, mnc muslim friends stories, and a panel in dai cilik (rcti). her appearance is getting more character when she brings along ina, a hijabi doll who always accompanies her in dealing with the children's audience (road show fairy tale kak lulu). (7 potret ustadzah terpopuler di indonesia, n.d.) b. the digital da'wah products provided by daiyahs on social media these women make various da'wah products that teach islam concisely. such as posters, quotes, short videos, podcasts, reels, and meet-and-greet moments. they are prevalent because the material is simple and straight to the point. c. the da’wah themes raised by the ustadzah 1) learning the qur'an 2) life motivation 3) sakinah family 4) migrate/hijrah 5) improving life 6) basic fiqh 7) alms/shodaqah d. the matters relating to the condition of da'wah on social media table 1. the matters relating to the condition of da’wah on social media strength various rooms for discussion, consultation, advocacy, and the spread of unstoppable da'wah messages have started to load the online pages of indonesian women preachers. ustadzah can provide islamic content as simple and interactive. weakness da'iyah or ustadzah, who appear on social media, should not break islamic traditions. they also should realize that only getting many followers is not enough. moreover, the most important thing is to have knowledge that can be conveyed well. opportunity the presence of women ulama who interact actively through online platforms provides opportunities for muslim women to choose different information about islamic teaching in a balanced and personal manner without worrying about getting the public spotlight. although the problems discussed are private problems that many women find in their daily lives. it is easier for them to help each other through dialogue with nyai or fellow worshipers. when they are here to seek, the int. j. emerg. issues islam. stud. 6 activities of clerics in the public sphere also intensify and strengthen their position and identity as religious leaders in front of their followers. threat the challenge of the existence of nyai and ustadzah in the public sphere is also getting harder, especially in struggling over the stigmatization of their existence which is considered as religious commodification and capitalization. 2. discussion of the ten daiyah we chose, they are very active in this social network preaching. they realize that social media is used by people of all ages and professions worldwide. these daiyahs appear on various social media platforms and present da'wah of islamic values. their simple da'wah makes them widely followed by women and even men who are thirsty for da'wah. so that da'wah is widespread, the selection of social media as a medium of da'wah is a way for these clerics to teach islamic values. this is an alternative that is currently in which the development of digital media is very massive. they post about islam and share helpful information. then their posts are reposted by their followers. thus, people can receive islamic spiritual cleansing or ask about religious matters directly, anytime and anywhere, without coming to a tausiyah or recitation event. women are expected to be more active in digital da'wah. because the influence of such da'wah is more massive and faster, many people are enlightened with accessible islamic insights so that it is more striking in the community. as young people get much religious knowledge from the digital content spread on the internet. it shows that we must increase islamic content so that many people understand islam. (harpci, 2015) islamic da'wah should be understood as an activity that involves a transformation process that does not just happen but requires awareness from the community to change the situation and condition of the people towards benefit through education and continuous communication. however, women and daʿwah in this millennial era are increasing and showing their activities on social media platforms. the ease of social media as a source of daʿwah content drives the emergence of "millennial ustadzah identity." on the other hand, is a "religious agent" that places women as preachers still getting harmful stereotypes? observing the socio-cultural practices of nyai, ustadzah, daiyah, influencers, and students. female students in the muslim community are now mostly on internet-based social media. this study shows that the concept of women appearing in public spaces does not prevent da'wah and social roles, as the existence of women is closely related to their actions for society. moreover, preachers in the current era need digital, technological, and human literacy to survive. islamic history records that female clerics have been part of every development of islamic civilization. theologically, this stems from the attitude of the prophet muhammad saw, who respects women and provides opportunities for them. however, the religious tradition of women in the islamic world, including indonesia, is not only influenced by the attitude of the prophet saw to respect women but also by the geo-political context, culture, and the process of assimilation of islam with local culture. indonesian islam is islam which in its religious life is open for women to do activities anywhere, including in public spaces. (zamzami & pandin, n.d.) although islamic teachings, as in an-nahl verse 97, annisa verse 124, and al-ahzab verse 35, shows equality between women and men in the sight of allah, and it is only piety that distinguishes them in the presence of allah; the glory of women in islam where: human civilization will not continue without women, women have given birth to humankind both male and female, and respecting women is the commandment of allah and his messenger, but women must be knowledgeable because the degree of a man or woman if he has faith and knowledge, will be much higher than men or women who believe but do not seek wisdom. in the verses of the qur'an, we also find many texts int. j. emerg. issues islam. stud. 7 that encourage women to study science. not only the knowledge of the hereafter but also the knowledge of the world. even women at the time of the prophet saw did not only take care of household matters. they are also active in other activities outside the home. it even has become an everyday profession. however, the patriarchal culture has an impact on the condition of women. (mansur, 2019; rohmaniyah et al., 2022) and in the same time, the women's movement continues to grow and develop. literacy continues to increase, and understanding of rights begins to strengthen. it realizes that discrimination and stigma detrimental to every woman's progress must be eradicated. the phenomenon of the women's movement is not only in the western world. the awareness of women rising and taking on a role has flooded the treasures of islam, even in indonesia. indonesia's history before the entry of western colonialism showed the significant role of women, as evidenced by the presence of women's leadership in various sectors and their presence in the public sphere. however, the entry of colonialism and the disadvantaged position of women in the west changed the concept of women's equality that indonesian women had felt before so that the existence of women as human beings who are as important as men does not seem too important. (uyuni, 2022) moreover, this is also what grows on social media. according to the central statistics agency, the number of women in 2021 is 134 811.5, and men amounted to 137 871.1. it means that the number of women is almost the same as men so that women who can talk about women's problems and needs are themselves in any case, including religion and how they feel and live (bps). it has an impact on the presence and role of women in society. furthermore, the majority of social media users are women. then the presence of women preaching on social media becomes a necessity. (hargrove et al., 1985) to turn the society in which we interact into a well-educated and thriving society is to create conditions in which everyone feels valued. their differences are respected, and their basic needs are met to live with dignity. there are many ways to make this dream a reality in society. one of the best ways is to recognize the role of women as a significant part of society, as women make up half of society and are responsible for nurturing, guiding, and reforming generations of men and women. when women, as teachers, first did not have a solid foundation in their own divine identity, we distorted our beliefs about relationships and our world. when that could be accommodated, it was called an inclusive society. they are often in a less favorable condition because of many factors that are rooted in society. several steps have been taken to improve the dignity of women by the government, society, non-governmental organizations, and the like. (uyuni, 2018) along with the times, technological advances significantly affect people's lifestyles. many religious leaders preach using social media platforms such as youtube, tiktok, instagram, twitter, and others. in addition to being practical, using social media to preach is considered quite efficient. because with one upload, we can reach many listeners in all parts of the world. however, da'wah is still carried out through face-to-face conversations or discussion forums. they were, furthermore, considered successful in developing the lifestyle of most people in terms of education, economy, health, politics, and others. however, a missing link must be present in this fix. awareness of women's responsibility towards themselves to develop their authentic identity must be recognized by them and society in general. families, communities, and governments, in general, must accommodate their existence and constant awareness to always mature in building an inclusive society. (sakkthivel & sriram, 2015) although these daiyahs can already be said to be successful in their da'wah in the digital era, with many followers and extraordinary popularity, that is no reason to be complacent. nevertheless, they must imitate the previous female ulama and posit them as ideal role models. because so far, the material provided by the daiyah is still in the layer of understanding about islam. these daiyahs have not yet reached how a muslim woman should behave to improve herself as a servant of allah who understands the shari'a and becomes a kaffah (complete/total) muslim. even to the point of int. j. emerg. issues islam. stud. 8 changing her community for the better, for herself and the surrounding community. many women preached and played a role in defending independence, becoming emancipators of education, journalists, drivers of the household economy, making traditions according to the shari'a, and others. their works were extraordinary and can be felt to this day. it also cannot be separated how women in indonesia have a good position in the culture and social life of indonesian society, where women get a place to play a role in the public sphere. so, when the women know, it is supported by various sources; such as 1. the strategic position and support obtained because of having relatives (either father, grandfather, uncle, husband, or brother) who have already got a place in society as protective figures or educators, 2. material either from himself, his family, or donations obtained from people who want to fight together, 3. a strong desire and fighting power to preach, help, facilitate, and fight for society to be in a better condition, both for women at that time and for the ummah (men) as a whole, 4. intelligence and good managerial skills so that at the same time, they can do many things (in the language of religion, it is called the blessing of time), 5. the courage to state what is right, do amar ma'ruf nahi munkar without fear of threats from anyone. what is sought is allah's pleasure and the ummah's benefit under the shari'a of allah and his messenger. expression of thoughts and feelings of daiyahs in cyberspace it is not just a scientific description that explores the various theories and perspectives they master, but through their social media room, share knowledge, tausyiah, inspiration, enthusiasm even chance. however, despite severa l globalization developments that have made preachers, women can be more accessible in expression. they are still limited by specific social values that indirectly fortify society's thinking in constructing a woman to become a preacher. (adnan & uyuni, 2021; fahmi et al., 2020) openness in digital da'wah is a new challenge for preachers. they must be prepared for the speed of receiving da'wah messages to audiences who may be physically different from their location. at the same time, this audience can also directly ask or even refute the opinion expressed by the preacher. (ismah, 2016) moreover, these daiyahs are not enough with the da'wah material they have presented. with their strength on social media, they should give more things to the ummah in improving morals, in-depth knowledge, and how to be a muslim with a better understanding of islam. digital da’wah necessitates collaboration and cooperation. the preachers who are active in doing digital da'wah cannot work alone. they have to work with a team, even if it is small. this team will prepare the technical matters, from setting up the camera, taking pictures and sound, editing the content, and distributing it through social media. collaboration can also be done by presenting community leaders and conducting religious dialogues disseminated through social media. it can also be done by two preachers who do digital da'wah together. (rahimi & gheytanchi, n.d.) women who struggle for happiness in the afterlife are finally known and remembered as scholars. because they can use the opportunities of life and service in this world for the hereafter, they understand the knowledge of the hereafter and the world's science to support their ability to improve the land for human needs. nevertheless, worldly fatigue does not deceive them and makes them desire worldly life and pleasures. because they understand the benefit of society and are sensitive to the public interest, they are like the torches of their time. they are women whom he does not care about (the opinions) of the rulers and does not care about (the opinions) of humans. these women show society what is taught by the qur'an, as-sunnah, and scholars. the following are tips for preachers to be better at preaching and are the main character of daiyah as an ideal da'wah in moral improvement.: int. j. emerg. issues islam. stud. 9 1. deepen closeness to allah. refrain from letting it be because we are engrossed in social media with the intention of preaching. 2. understand what the community needs. if daiyah can understand what the ummah needs, daiyah can convey da'wah that is following what is their concern. 3. expand friendship. the knowledge and insight will increase with lots of friends, so the da'wah message will be even better. 4. read more, especially reading the stories of previous scholars. even though the previous scholars had not used social media to preach at that time, the main principles of preaching to the public were still very relevant. 5. start from the closest. allah has confirmed that people should protect themselves and their families from the fires of hell. dakwah, with social media, often makes the messages heard by people far away. 6. be patient. there are many trials, challenges, obstacles, barriers, and temptations in preaching with social media. do not give up. take lessons, ask for advice from teachers and those closest to us, and self-reflect. and then there is no remarkable difference in terms of the categorization of scholars, both women, and men female clerics are the same as ulemas in general, and they deserve to be called ulemas because they have played the function of clerics for the community. these women have acted as muharrik (mover of the ummah), murabbi and muallim (educator), munadzzim (organizer/leader), mura'i (guardian), and munasik (controller). and the most important thing is that the scholars are people who fear allah and carry out the shari'a well. (uyuni, 2022) women's ulamas are very important in today's era because many women's spaces have not been filled directly by women themselves, like women's studies or activities. women have their perspectives on contemporary islamic issues. many women have pretty broad knowledge, especially religious knowledge. therefore, these female clerics must appear in the public sphere to give a new color to islamic scholarship and a new perspective on every thought, especially for the intellectual development of women. furthermore, of course, there must be a desire to continue to improve themselves scientifically and in good deeds by making previous female clerics examples in community service and struggle. they must update and be responsive to what is happening, especially today so that the community and the preacher are kept distinct. some scholars continue the da'wah of the prophet. as muslims, we must support this call for monotheism with wisdom, mauizhah hasanah, and the best ways that inspire the heart. digital media is a strategic tool for preaching. so, it could enliven da'wah by using these facilities to enlighten people with a better understanding of islam. (uyuni & adnan, 2021) because da'wah and the process of islamic learning and its implementation should always be done throughout their life, thus women can be awarded and pinned with a scholarly title not because of a short path but through a long process. the spirit and sincerity of the female cleric never subsided. their steadfastness in good deeds and struggle for da'wah li ilia kalimatillah, fighting for islam that is kaffah under maqashid sharia without rejecting the truth of faith and the teachings of the jumhur ulama makes them never in conflict with islamic values. even women under their guidance accept the shari'a but try to continue to understand the nature of women's existence as servants of allah, the ummah of the prophet muhammad, male partners, the first school for their children, and the main foundation in the integrity of the household. women can develop many da'wah contributions without forgetting their existence as wifes and the first school for their children. however, with all its advantages, social media also has the potential to have a negative impact. therefore, social media users, especially muslims, should fortify themselves from these negative things. conclusions the daiyah of social media has contributed several dakwah steps and products that teach islam concisely. they create various spaces for discussion, consultation, advocacy, and the unstoppable spread of da'wah that are seen on their social media such as posters, quotes, short videos, podcasts, int. j. emerg. issues islam. stud. 10 reels, and meet-and-greet moments. the ideal model of dakwah in improving people's morality through social media is teaching light da'wah material and still having several levels to posit islam as kaffah and a way of life. then these clerics must also develop the quality of their knowledge. and they are trying to be a preacher like the previous female clerics who succeeded in becoming a preacher. they must imitate the previous female ulama and posit them as ideal role models: acting as muharrik (activator), murabbi and mu'allim (educator), munadzzim (organizer/leader), mura'i (guardian), and music (controller) for the ummah at the same time. using deepen closeness to allah, understand what the community needs, expanding friendship, get more knowledge, do da'wah and start from the closest, and be patient. limitations & further research the picture in this study is limited by taking samples of ten ustadzah that are viral on social media and has hundreds of thousands of followers. they preach in various ways and raise simple themes so that many social media consumers follow in studying islam. the following research that can be done is the development of the presence of young clerics in influencing the thinking of generation z and generation alpha in the 5.0 era. furthermore, the women's islamic movement grew in the digital era due to being too active in interacting on social media. muslim character because learning islam online in the digital era will also be interesting to study. references 7 potret ustadzah terpopuler di indonesia. (n.d.). https://chanelmuslim.com/figur/7-potretustazah-terpopuler-di-indonesia adnan, m., & uyuni, b. (2021). maqashid sharia in millennial dakwah. salam: jurnal sosial dan budaya syari, 8(5). alparslan, n. (2022). “women in mosques”: mapping the gendered religious space through online activism. feminist media studies, 22(5), 1163–1178. https://doi.org/10.1080/14680777.2021.1878547 baulch, e., & pramiyanti, a. (2018). hijabers on instagram: using visual social media to construct the ideal muslim woman. social media and society. https://doi.org/10.1177/2056305118800308 bell, d. (2001). an introduction to cybercultures. routledge. chan-olmsted, s. m., cho, m., & lee, s. (2013). user perceptions of social media: a comparative study of perceived characteristics and user profiles by social media. online journal of communication and media technologies, 3(4), 149–178. courtney c. radsch, view further author information, & sahar khamis, pages 881-890, published online: 30 oct 2013, & download ciradsch. (2013). in their voice: technologically mediated empowerment and transformation among young arab women. feminist media studies, 13(5), 881–890. https://doi.org/10.1080/14680777.2013.838378 fahmi, m., abdullah, i., hasanah, h., mujahid, i., & elizabeth, m. z. (2020). media representations of gender: the marginalization of female muslim scholars in indonesia. journal of critical reviews, 7(5), 250–255. gumiandari, s., & nafi’a, i. (2020). the role of cirebon women ulama in countering religious radicalism. qudus international journal of islamic studies, 8(1). http://dx.doi.org/10.21043/qijis.v8i1.6430 hargrove, b., schmidt, j. m., & davaney, s. g. (1985). religion and the changing role of women. the annals of the american academy of political and social science, 480(1), 117–131. harpci, f. (2015). ’ā’isha, mother of the faithful: the prototype of muslim women ulama. al-jami’ah, 53(1). https://doi.org/10.14421/ajis.2015.531.159-179 ismah, n. (2016). destabilising male domination: building community-based authority among indonesian female ulama. asian studies review, 40(4), 491–509. int. j. emerg. issues islam. stud. 11 khamis, s., ang, l., & welling, r. (2017). self-branding,‘micro-celebrity’and the rise of social media influencers. celebrity studies, 8(2), 191–208. kimbrough, a. m., guadagno, r. e., muscanell, n. l., & dill, j. (2013). gender differences in mediated communication: women connect more than do men. computers in human behavior, 29(3), 896–900. kohle, f. h. (2022). reappraising social media: the rise of the global digital family. in research anthology on usage, identity, and impact of social media on society and culture (pp. 57– 85). igi global. levy, p. (2001). cyberculture. electronic mediations (vol. 4). university of minnesota press. lubis, e. e. (2014). potret media sosial dan perempuan. jurnal parallela, 1(2), 97–106. mansur. (2019). perempuan dalam ruang publik islam (studi metode istinbat hukum dalam buku ahkamul fuqaha). economic: jurnal ekonomi dan hukum islam, 9(2). messina-dysert, g. (2014). femreligionfuture: the new feminist revolution in religion. in feminism and religion in the 21st century (pp. 9–19). routledge. nurdin. (2017). to research online or not to research online: using internet-based research in islamic studies context. indonesian journal of islam and muslim societies. https://doi.org/10.18326/ijims.v7i1.31-54 pambayun, e. l. (2020). identitas dakwah perempuan dengan techno-religion. el madani: jurnal dakwah dan komunikasi islam, 1(2), 123–140. perrin, a. (2015). social media usage. pew research center. rahimi, b., & gheytanchi, e. (n.d.). reformist ulama and the internet. rohmaniyah, i., kotele, s., & widiastuti, r. s. k. (2022). reclaiming an authority: women’s ulama congress network (kupi) and a new trend of religious discourse in indonesia. academic journal of interdisciplinary studies, 11(3). sakkthivel, a. m., & sriram, b. (2015). influence of social network websites over women consumers from islamic religion: a structural equation modelling approach. the journal of internet banking and commerce, 20(2). suwana, f. (2017). empowering indonesian women through building digital media literacy. kasetsart: journal of social sciences, 38(3), 212–217. syukur, y. (2018). the rise of female ulama in indonesia: a gender perspective. islam in southeast asia, 1(1). uyuni, b. (2018). empowering women to understand their role as the prime builder of inclusive society. jurnal ajis, 3(1). uyuni, b. (2022). kontribusi dakwah ulama perempuan indonesia abad 18 s.d 20 m: studi historis, antropologis dan sosiologis [dissertation]. as-syafiiyah islamic university. uyuni, b., & adnan, m. (2020). the challenge of islamic education in 21st century. salam: jurnal sosial dan budaya syar-i, 7(12), 1079–1098. uyuni, b., & adnan, m. (2021). woman ulama’s authorithy on social media. ilmu ushuluddin, 8(2), 237–254. wibowo, a. (2019). penggunaan media sosial sebagai trend media dakwah pendidikan islam di era digital. jurnal islam nusantara, 3(2), 339–356. yunjuan, l., & xioming, h. (2007). media portrayal of women and social change. feminist media studies, 7(3), 281–298. https://doi.org/10.14421/ajis.2015.531.159-179 zamzami, d. a., & pandin, m. g. r. (n.d.). book review: perempuan ulama di atas panggung sejarah”(women ulama on the historical stage. introduction literature review methodology finding and discussion conclusions limitations & further research references available online: https://journals.researchsynergypress.com/index.php/ijeiis international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049(online)| 2807-2057 (print) volume 2 number 1 (year): 73-90 corresponding author abubakarsadiqsalisu669@gmail.com doi: 10.31098/ijeiis.v2i1.1008 research synergy foundation the empirical analysis of islamic finance on economic growth in nigeria: an ardl bounds testing approach abubakar sadiq salisu, musa munkaila, abubakar abdullahi gombe state polytechnic, bajoga, nigeria abstract islamic finance model has been a cause of paradigm shift in global financial system because of its capacity to propel economic growth even in the face of global financial crisis and recent covid-19 pandemic. this study intends to empirically examine the short run and long run impact of islamic modes of finance on economic growth in nigeria. the study employs autoregressive distributed lag (ardl) and error correction model to explore the relationship using quarterly data from 2013q4 to 2020q4. the result of the bound test indicates the presence of long run relationship between islamic modes of finance and economic growth in nigeria, it also reveals that murabaha have both long run and short run positive impact while qardhassan modes of finance have only positive long run impact on economic growth. the result also shows that istisna and ijara modes of finance were found to have insignificant impact on economic growth. keywords: islamic modes of finance, economic growth, ardl, nigeria. this is an open access article under the cc–by-nc license. introduction the 2008 financial crises and covid-19 that wreaked havoc on the global economy have evidently proven that islamic finance model is a better alternative in providing the needed funding that is required to drive economic growth. in spite of the scale of the challenges, the islamic finance industry posted a double-digit growth for the second year in a row, albeit by a slower 14% compared to 15% in 2019, to reach $3.4 trillion by the end of 2020 (ifdr, 2021). according to (mirjalili, 2021) islamic banks connection to real and productive sectors of the economy and their avoidance to deal with toxic financial derivatives is what help them remain stable and healthy during the global financial crises. the risk sharing feature of islamic finance and its strong connection of credit to collateral that is most suited for small and medium size enterprises (sme) and start up financing is a cause of inclusive growth (lagarde, 2015). the principles of islamic banking system had been in existence for hundred years, it only came under limelight about two decades ago (dabor, 2017). with its massive success in asia and some parts of africa islamic finance instruments, assets and products have been a stimulating factor of growth among the leading economic and development stakeholder from other parts of the western world (olawoyin, 2019). as noted by tabash and dhankar (2014) islamic finance is community-oriented and entrepreneur-friendly whose central concern is real productivity and physical expansion of production and services, hence its focus on entrepreneur’s trustworthiness and the project’s viability and usefulness rather than financial collateral or the financial worth of a borrower which is the predominant practice by conventional financial system. international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 73-90 the empirical analysis of islamic finance on economic growth in nigeria: an ardl bounds testing approach abubakar sadiq salisu, musa munkaila, abubakar abdullahi 74 │ issn 2807-2049(online)| 2807-2057 (print) nigeria with its advantage of the most populous and largest economy in sub-saharan africa has the potential to be the leading islamic finance power house in the continent. with the large segment of nigeria’s muslim population who lost confidence in conventional finance because of interest that is highly prohibited, this makes it a breeding ground for islamic banking and finance to mobilize funds that will serve as a catalyst for economic growth of the economy (ogunbado et al., 2017). nigeria’s islamic fiancé architecture has experience unprecedented development in recent years, in 2015, the central bank of nigeria (cbn) set up a centralized advisory body that oversees the interest free banking products comply to sharia principles, in 2016, nigeria deposit insurance corporation (ndic) introduced a non interest deposit scheme for islamic banks, in 2017 cbn introduced lender of last resort instrument for the sector. the total assets of the country’s two fully fledge islamic banks reached ngn214.8 billion (usd 564million) at the end of 2020 first quarter (fitch rating, 2021). available literature has shown that islamic modes of finances have been a catalyst that complements conventional finance products in stimulating the growth of an economy. islamic financial product like murabaha, ijara, istisna and qardhassan have been playing roles of financial intermediation on the basis of shariah principles which in turn help in promoting economic growth (bakhita, 2017) according to olawoyin (2014) despite the huge potential of introducing and strengthening islamic finance products on the capital market and the larger nigerian economy, challenges to include regulatory and tax issues; issues around sharia scholars and sharia-compliant products; as well as the dearth of knowledge on islamic finance products. there are scanty empirical studies in the literature that explore the impacts of islamic finance on economic growth such as ali (2021), ahmad and ihsan (2018), muhammad, khan and rehman (2019), zainur (2021). few studies have investigated the relationship between islamic finance and economic growth in the case of nigeria like muhammad and dauda (2018), sabiu and abduh (2020). however, these studies concentrated on the impacts of islamic financial development proxied by noninterest to private sector. to the best of our knowledge there is no study that explores the impact of different modes of islamic finance on economic growth. thus, the main thrust of this study is to investigate the impacts of islamic modes of finance such as murabaha, ijara, istisna and qardhassan on economic growth of nigeria using quarterly data from 2013 to 2020. accordingly, the paper is structured as follows: following this introduction, section two provides literature review, section three dwells on methodology, section four contain results and discussion and finally section five dwells on conclusion and recommendation. literature review the concept of islamic finance according to akintan et al. (2021) the most basic tenets of islamic finance are the prohibition of risktaking, interest generating ventures, nonsharia compliant activities, and speculative trading. islamic finance is system of financing that only permits transactions which are in total compliance with all the principles of sharia as enshrined in the holy quran and hadiths of the prophet of islam. as noted by tabash & dhankar (2014) islamic finance goes beyond interest free lending and borrowing, it also includes avoiding to do business with enterprises that operates in morally impermissible sectors such as gambling. according to akram (2014) as cited in akintan et al. (2021) islamic finance incapsulates ethics in to finance by discouraging unethical investment practices and activities such as riba (usury), international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 73-90 the empirical analysis of islamic finance on economic growth in nigeria: an ardl bounds testing approach abubakar sadiq salisu, musa munkaila, abubakar abdullahi │ 75 issn 2807-2049(online)| 2807-2057 (print) gharar (uncertainty), maisir (gambling), zulm (oppression) and tadlis (cheating) while emphasizing justice and fairness (adl) as well as equality (musawah) in financial transactions. core objective of sharia (maqāṣid al-sharī`ah) of promoting human wellbeing (maṣlaḥah) and repelling harm and difficulties (mafsadah) in people’s lives are the basis upon which the principles of islamic finance are found (laldin & furqani, 2012)islamic finance is a financial system that derives all its principles from islamic law whose main objective is promoting equity and social justice. spiritual value hussain et al. (2015) all islamic finance models fall under one of the three categories (a) profit andloss sharing (pls) (b) nonprofitand -loss sharing products (c) feebased products. they identified the following as islamic modes of finance. i. musharakah. this is a profit and loss sharing partnership where two or more partners provide capital to fund a particular project, own assets, or engage in profits generating enterprises under a permanent or diminishing basis. all the partners have right in management of the business, profits are shared in accordance with pre-agreed ratio while losses according to capital contributions. ii. mudârabah. this is a profit and loss sharing mode of islamic finance that is regarded as sleeping/dormant partnership where one partner provides the capital (funding of the project) and the contributes managerial and entrepreneurial acumen to manage the business or project. profits are shared based on predetermined mutual agreed ratio but losses are borne by the financier in its entirety unless it is as a result of negligence, misconduct or breach of contract terms by the managing partner. iii. diminishing musharakah. this is a profit and loss sharing mode of islamic finance is applied on fixed assets transactions like house, machinery, shops, car, commercial building etc. it may also involve “sale and leaseback” arrangement in cases where the property is already in the ownership of the customer (akintan, dabiri and salaudeen, 2021). iv. murabahah. this is a nonprofit and loss sharing islamic finance model that is applicable in trade and assets financing. in this transaction the bank or financier purchase a product on behalf of a benefiting party, deferring payment to an agreed date by the two parties involve. it is a cost-plus mark type of transaction where one party purchase a good or an asset and sell to another party at a pre-determined price that includes the original cost plus a negotiated profit margin. v. ijarah (sale and leaseback). this is a non-profit loss sharing mode of finance that involves transfer of asset and right to use for a period of time, it is a lease contract: a bank buys an asset for a customer and then leases it to the customer for a certain period at a fixed rental charge. international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 73-90 the empirical analysis of islamic finance on economic growth in nigeria: an ardl bounds testing approach abubakar sadiq salisu, musa munkaila, abubakar abdullahi 76 │ issn 2807-2049(online)| 2807-2057 (print) shariah (islamic law) permits rental charges on property services, on the precondition that the lessor (bank) retains the risk of asset ownership (tabash and dhankar, 2014). vi. salam (future delivery). salam is structured based on a forward sale concept. this method allows an entrepreneur to sell some specified goods to a bank at a price determined and paid at the time of contract, with delivery of the goods in the future (tabash and dhankar, 2014). vii. istisna (construction / manufacturing).: istisna contracts are based on the concept of commissioned or contract manufacturing, whereby a party undertakes to produce a specific good for future delivery at a pre-determined price. it can be used in the financing of manufactured goods, construction and infrastructure projects. all above instruments are based on the principle of riba (interest) prohibition, and all seek to maintain islamic business ethics. viii. sukuk. this is islamic finance version of bond, it is a certificate of an ownership of an underlying asset, the issuer sells the certificate of ownership to a buyer. the buyer rents it back from the issuer based on a pre-determined rental fee (akintan, dabiri and salaudeen, 2021). ix. qard hassan (beneficence loans): these are zero-return loans that the qur’an encourages muslims to make to the needy. banks are allowed to charge borrowers a service fee to cover the administrative expenses of handling the loan. the fee should not be related to the loan amount or maturity (akintan, dabiri and salaudeen, 2021). theoretical background one of the leading theoretical foundations in the field of finance-growth nexus is schumpeter (1934) famous supply-leading hypothesis. to schumpeter, financial sector is the key driver and life wire of an economy through its role of proving funding to the real and productive sectors of the economy. patrick (1966) contribution to finance -growth literature can be view through two angles of demand-following and supply leading hypothesis in which all two versions of the hypotheses supports the proposition that finance leads to economic expansion through provision of funds to productive ventures (tabash and dhankar, 2014). the 2008 global financial crisis hits conventional banks more than their islamic counterpart and this raised a lot of doubts over the roles of conventional financial system to drive economic growth and consequently attention have been shifted toward ethical and moral finance. the check and balance mechanism total abstinence from interest-based financing, excessive speculation (gharar) and gambling; its corporate governance also protects islamic financial institutions from crisis (abd. majid & kassim, 2015). as noted by tabash and dhankar (2014) the theoretical background to finance and economic growth and development nexus falls under of supply -leading, demand following and bi-directional causal relationship and each one confirms the importance of finance in propelling the wheel of economic growth. according to khan & mirakhor (1987) the theoretical models upon which islamic financial intermediation are built are superior to their conventional counterparts in promoting equity, efficiency and stability. islamic finance is anchored on the principles islamic law which prohibits the charging of international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 73-90 the empirical analysis of islamic finance on economic growth in nigeria: an ardl bounds testing approach abubakar sadiq salisu, musa munkaila, abubakar abdullahi │ 77 issn 2807-2049(online)| 2807-2057 (print) interest and engaging in excessive risky and speculative practices and thus promotes social justice and equity that consequently promotes economic growth. empirical literature there are abounds empirical studies in the literature that explored the role of finance in stimulating economic growth, however, studies that concentrated on the impacts of islamic finance on economic growth are very few. for instance tabash and dhankar (2014), (ali, 2021), (zainur, 2021), (olayiwola ,2021), (sabiu & abduh, 2020) and (ali & uddin,2016) tabash and dhankar (2014) empirically explore the relationship between islamic financial development and economic growth in middle east three important countries that includes qatar, bahrain, and united arab emirates (uae). the study used annual time series data that used islamic bank financing and real gdp as proxies of islamic finance development and economic growth. they applied cointegration and granger causality, the results of their study showed an evidence of significant long run impact of islamic finance on economic growth and granger causal impact in the countries studied. similarly, an attempt was made by boukhatem and moussa (2018) to investigate the effect that islamic banking loans had on the economic growth of 13 countries in the mena region during the 2000 to 2014 period, the study applied panel cointegration and fully modified ordinary least square (fmols). their result indicated long run impact of islamic finance on economic growth of the studied countries. using cointegration, vector error correction model, variance decomposition and impulse response econometric techniques (ali, 2021) explored nexus between islamic banks and economic growth in bahrain with a time series data spanning from 2000 to 2020. findings shows that islamic banking in bahrain have positive long run and positive short run relationship with economic growth. also result indicates that islamic bank asset take the leading variable on the affect the gdp in bahrain which supported by vecm. using quarterly data from 2006q3– 2017q4or the period and applying generalized method of moment gmm in pakistan (malik muhammadd et al., 2019) conducted similar study and examined the impact of islamic viz a viz conventional finance on economic growth and found islamic finance enhances economic growth of pakistan. (zainur, 2021) using qualitative method and document analysis studied impact of islamic finance on economic growth and development and aimed to describe the models and applications of sharia-based financial models in the economy of indonesia. his result revealed that islamic financial system has an impact on the growth and development of indonesian economy. likewise, (muhammad & dauda, 2018) indicated similar result on the contribution of islamic finance towards the growth of nigeria economy. applying annual time series data from 2012-2015.gross domestic product and trade were used as explanatory variable while islamic banks financing as indicator of islamic finance, for the analysis, granger causality and ordinary least square (ols) tests were used. in the same vein, with reference to nigerian economy (sabiu & abduh, 2020) explores short run and long run dynamic relationship between islamic financial development and economic growth using quarterly time series data 2012q1 to 2019q3 applying autoregressive distributed lag ardl model, non-interest bank financing to private sector and real gdp were used as a proxy of islamic financial development and economic growth. the results of the study reveal a significant shortand long-run relationship between islamic financial development and economic growth. in a recent study olayiwola (2021) using quarterly time series data between 2013q1 2019q4 investigates the nexus between islamic banking products and economic development in nigeria. the study applied, co-integration s and error international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 73-90 the empirical analysis of islamic finance on economic growth in nigeria: an ardl bounds testing approach abubakar sadiq salisu, musa munkaila, abubakar abdullahi 78 │ issn 2807-2049(online)| 2807-2057 (print) correction model (ecm) and found an evidence of long run relationship islamic banking products and economic development in nigeria for the period under study. similarly, (saleem et al., 2021) examined the dynamic interaction of islamic financial depth, financial intermediation and sustainable economic growth of pakistan using quarterly data from 2005 to 2019. the study employed autoregressive distributed lag (ardl), vector error correction and granger causality, the results revealed the presence of long run relationship flowing from islamic and conventional finance to economic growth, it also showed that islamic finance impacts economic growth in the short run. however, in a study by (abduh & omar, 2012) neither schumpeter’s supply-leading nor robinson’s demand-following hypothesis was supported in the empirical study of the relationship between islamic banking and economic growth in indonesia using quarterly time series data 2003q1-2010q2. on the contrary, in the case of malaysia (ali & uddin,2016) investigated development of islamic bank and economic growth for the period 2006–2014 based on the ardl bounds testing approach and by including investment as channel through which the impact is examined. their results showed no evidence of finance-growth nexus but instead showed a unidirectional causality from growth to the development of islamic finance. the contribution of islamic financial sector was found to be weak in stimulating economic growth. in a similar study (sekmen, 2021) investigated the effect of islamic banking on economic growth in turkey by comparing it with conventional banking using quarterly data covering the period 2005q4 to 2018q4 and using the autoregressive distributed lag model (ardl) the result of the study confirmed that conventional banks provide more contribution than islamic banks to economic growth in turkey, because of the fact that islamic banking has very small part of the financial system in turkey. research method sources of data in order to investigate the impact of islamic bank on nigeria’s economic growth, the study used quarterly time series data covering 2013q4 to 2020q4 according to the data availability and nature of financial data that is published on a quarterly basis. the data include real gross domestic product which serves as a proxy for economic growth and a dependent variable, while the independent variables used are murabahah, istisna, ijarah, qard hassan. the data on islamic banks modes of financing were sourced from islamic financial services board (ifsb) while data on real gdp was obtained from national bureau of statistics (nbs). methods of analysis the study employed autoregressive distributed lag (ardl) bound testing approach to cointegration, an econometrics techniques developed by pesaran and shin (1999) and later extended by pesaran etal (2001) to examine both the long run and short run causal relationship between islamic banks and economic growth in nigeria for the period under investigation. ardl bound test is suitable econometrics method in estimating relationship in small sample as it is the case in this study. additionally, unlike other approaches to cointegration like engle-granger (1987), johansen (1988), johansen and julius (1990) this method can be applied regardless of whether the variables are integrated of order zero i (0), order one i (1) or mixture of the two. in this method a simple linear transformation allows an estimation of dynamic error correction model within the ardl framework international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 73-90 the empirical analysis of islamic finance on economic growth in nigeria: an ardl bounds testing approach abubakar sadiq salisu, musa munkaila, abubakar abdullahi │ 79 issn 2807-2049(online)| 2807-2057 (print) which integrates the short run dynamics with long run equilibrium without losing the long run information. however, before applying the technique, it is important to check for unit root to ensure that none of the variables is integrated of order two i (2) or higher. in testing the stationarity of variables two test has been carried out which includes augmented dickey-fuller (adf) and philip – peron (pp). following (sabiu & abduh, 2020), (ali & uddin,2016) the bound testing equation is express as: where lngdp is the log of gdp which is a proxy for economic growth, lnmrb, lnijr, lnisn and lnqdh are the logs of murabaha, ijarah, istisna, and qardhassan the islamic modes of finance. while ϕ, γ, δ, τ θ are the parameters that captures short run dynamics. µ1 -µ5 captures the long run impacts. εt and θ are the intercept and error term of the relationship and finally ect captures the error correction term parameter. the hypothesis to test long run relationship are null hypothesis (h0): µ1 = µ2 = µ3 = µ4 = µ5 = 0. no cointegration exist alternative hypothesis (h1): µ1 ≠ µ2 ≠ µ3 ≠ µ4 ≠ µ5 ≠ 0. cointegration exist if the result obtained from the bound test reveals the presence of cointegration, then there is long run relationship among the variables. if the calculated fstatistics is higher than the appropriate upper bound of the critical values, then the null hypothesis of no cointegration is rejected and long run relation exist. however, if it is lower than the appropriate lower bound the null hypothesis cannot be rejected and absence of long run relationship is reported. and if it falls between the upper and lower bound then the result is inconclusive. long run and short run models implied by equation (1) are expressed in equation (2) and (3) below: the bound test is express as: international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 73-90 the empirical analysis of islamic finance on economic growth in nigeria: an ardl bounds testing approach abubakar sadiq salisu, musa munkaila, abubakar abdullahi 80 │ issn 2807-2049(online)| 2807-2057 (print) ectt-1 is the error correction term that captures the short run dynamics. it is the speed of adjustment parameter; its negative sign implies convergence to long-run equilibrium whereas the positive sign implies divergence. while other parameters are as defined for equation (1). finally post estimation diagnostics test to check the problems of serial correlation, heteroskedasticity, normality, functional form misspecification, as well as model stability have been conducted. findings and discussion unit root test in order to avoid making a wrong inference from spurious regression and to ensure that none of the variables used in the study is integrated of order i (2) or higher so that ardl bound test can be applied, augmented dickey – fuller (adf) as well as philips and peron (pp) unit root test are applied. the results of the unit root tests are presented in table (1) below table 1. unit root test variables adf pp tstatistics pvalue tstatistics pvalue lngdp -7.617443 0.0000*** -4.801431 0.0006*** ∆lngdp -10.51878 0.0000*** -5.897590 0.0000*** lnmrb 0.084345 0.9587 0.084345 0.9587 ∆lnmrb -4.752414 0.0008*** -4.752414 0.0008*** lnijr -3.694208 0.0099*** -3.694208 0.0099*** ∆lnijr -3.042961 0.0440** -3.531525 0.0148** lnisn -1.222494 0.6502 -1.359917 0.5871 ∆lnisn -4.651295 0.0010*** -4.697182 0.0009*** lnqdh -1.231426 0.1947 -1.336089 0.1638 ∆lnqdh -2.145447 0.0330** -2.365387 0.0200** notes: ∆ denotes first difference, ***, ** significant at 5% and 1% level, adf and pp are determined by schwarz information criteria. source: authors’ computation using e-views10 the result of the unit root test from both (adf and pp) indicates that lngdp, lnijr, are stationary at level i (0) at 1% level of significance, while lnmrb, lnisn, and lnqdh were found to be integrated of the first order i (1). none of the variables used was found to be integrated of order two i (2) or higher. international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 73-90 the empirical analysis of islamic finance on economic growth in nigeria: an ardl bounds testing approach abubakar sadiq salisu, musa munkaila, abubakar abdullahi │ 81 issn 2807-2049(online)| 2807-2057 (print) therefore, degree of mixing order makes ardl bound test of cointegration appropriate in estimating the relationship among the variables used in this study. bound test in order to investigate the presence or otherwise of long run relation among islamic mode of finance and economic growth for the period under study, ardl bound test is applied. table 2 below presents the result of the test. table 2. bound test bound critical value (restricted constant and no trend) significance level fstatistics k upper bound i (1) lower bound i (0) 4.37 3.29 3.49 2.56 3.09 2.2 1% 5% 10% 16.24093 4 source: authors’ computation using e-views 10. from the above table, the computed f-statistics is 16.24 which is above the upper critical bound 4.37 at 1% significance level and therefore the null hypothesis of no cointegration is rejected. based on this result there is evidence of long run relation among islamic modes of finance and economic growth in nigeria for the period under investigation. this findings is in agreement with the results of (mosab i. tabash & raj s. dhankar, 2014), (sabiu & abduh, 2020), and (saleem et al., 2. ardl regression confirming the long-term association among the selected variables used in the study, the long run and short run coefficients are estimated by using ardl. the table (3) below shows the long run, short run and error correction coefficients of the relationship between islamic modes of finance and economic growth in nigeria. table 3. long run and short run coefficients long run coefficients ardl (2,2,0,0,0) schwarz information criteria, dependent variable: lngdp regressors coefficient std. error t-statistic prob. lnmrb 0.048762 0.021492 2.268861 0.0358** lnijr -0.003380 0.026459 -0.127746 0.8998 lnisn -0.011605 0.017295 -0.671013 0.5107 lnqdh 0.026577 0.007444 3.570218 0.0022** c 15.74863 0.285337 55.19303 0.0000 short run coefficients. dependent variable: ∆lngdp ardl (2,2,0,0,0) schwarz information criteria ∆lnmrb 0.187031 0.049888 3.749002 0.0120** ∆lnmrbt-1 -0.178783 0.087205 -2.050142 0.0552 ectt-1 -1.770642 0.158680 -11.15858 0.0000*** notes: *** and ** denotes significance at 1% and 5% respectively source: authors’ computation using e-views 10 international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 73-90 the empirical analysis of islamic finance on economic growth in nigeria: an ardl bounds testing approach abubakar sadiq salisu, musa munkaila, abubakar abdullahi 82 │ issn 2807-2049(online)| 2807-2057 (print) the table 3 above reveals the results of the long run, short run and error correction coefficients from the selected ardl model. the result shows that the log of murabahah have a long run positive and statistically significant impact on economic growth in nigeria at 5% level of significance, based on this 1% increase in murabaha financing will increase economic growth by 5 % approximately. also, the log of qardhassan mode of financing have a long run positive and statistically significant effect on economic growth where 1% increase in qardhassan mode of financing leads to 3% increase in economic growth in nigeria for the period under investigation. this result agrees with the results of (mosab i. tabash & raj s. dhankar, 2014), (sabiu & abduh, 2020), and (saleem et al., 2021) who found islamic finance to have significant impact on economic growth in includes qatar, bahrain, and united arab emirates as well as in nigeria. however, the log of ijarah and istisna were found to be negative and statistically insignificant, this implies that the two variables do not cause economic growth in the long run. the small magnitude of impact of islamic modes of financing on growth is a reflection the fact that islamic banking and finance is still in its early stage of development in nigeria, as currently there are only two licensed and fully operational islamic banks offering islamic banking and finance products and services. the short run dynamics along with the associated error correction term results are presented in the lower part of table 3. it shows that murabahah mode of financing in the current period have a positive and statistically significant impact on economic growth, whereas if murabahah mode of finance increase by 1% it will increase economic growth by 19% approximately. however, it is found to be negative and statistically insignificant in the previous period. the error correction term (ect) reflects the speed of adjustment to equilibrium in the long run. this term indicates how quickly variables return to equilibrium; therefore, it reflects the long-run relationship among variables. the result reveals that the coefficient of the error correction term is 1.8 approximately and has expected negative sign and highly significant at 1% level. this confirms the presence of long run relationship among the variables used in this study. according to loyaza and ranciere (2004) as cited in mahara (2021) the coefficient of error correction term traditionally lies between -0.01 to -1 but it can reach up to -2 and it also implies convergence to long run equilibrium. diagnostics test results various econometrics diagnostic tests were conducted for the underlying ardl equation, these include heteroscedasticity, serial correlation, normality, functional form misspecification as well as stability of the model. the econometric tools employed included breusch-pagan-godfrey, breusch-godfrey serial correlation lm test, jarque-bera, specification tests (ramsey reset test) cusum and cusumsq tests respectively. the estimated diagnostic indicators are summarized in table 4 below. table 4: diagnostic test breusch-godfrey serial correlation lm test chsq (2) = 4.988909 (0.0825) f (2, 16) = 1.813234 (0.1951) breusch-pagan-godfrey heteroscedasticity test chsq (8) = 6.778909 (0.5607) f (8,18) = 0.754289(0.6455) ramsey reset specification test t-statistic = 0.512422 (0.6149) international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 73-90 the empirical analysis of islamic finance on economic growth in nigeria: an ardl bounds testing approach abubakar sadiq salisu, musa munkaila, abubakar abdullahi │ 83 issn 2807-2049(online)| 2807-2057 (print) jarque bera normality test = 0.588060 (0.745254) source: authors’ computation using e-views 10 the diagnostic test results in table 4 above indicates that the model passes all the tests. the null hypothesis of the normality of residuals, no first-order serial correlation, no heteroscedasticity, and no misspecification of functional form are accepted as the probabilities of lm, f and t-statistics exceeds 5% level and by implication model is free from serial correlation, heteroscedasticity, functional form misspecification, and the issue of normality. stability test of ardl model to ensure structural stability of the model, the cumulative sum of recursive residuals (cusum) and cumulative sum of squares of recursive residual square (cusumsq) statistics are applied. a visual examination of cusum and cusumsq graphics are presented in figure (1) and (2). based on the two figures the plots of each blue line did not cross the red line (5%critical value line), which directs the stability of the estimated techniques and this implies that the model is well specified to the goodness of fit and therefore it can be apply for policy and decision making in nigeria. figure 1: (cusum) and (cusumsq) -15 -10 -5 0 5 10 15 iii iv i ii iii iv i ii iii iv i ii iii iv i ii iii iv 2016 2017 2018 2019 2020 cusum 5% significance figure2:(cusumsq) -0.4 0.0 0.4 0.8 1.2 1.6 iii iv i ii iii iv i ii iii iv i ii iii iv i ii iii iv 2016 2017 2018 2019 2020 cusum of squares 5% significance international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 73-90 the empirical analysis of islamic finance on economic growth in nigeria: an ardl bounds testing approach abubakar sadiq salisu, musa munkaila, abubakar abdullahi 84 │ issn 2807-2049(online)| 2807-2057 (print) source: authors’ computation using e-views 10 conclusion the this paper makes an attempt to empirically investigates the short run and long run impacts of islamic modes of financing on economic growth with reference to nigeria. the study used quarterly time series data from 2013q4 to 2920q4 on real gross domestic product which was sourced from national bureau of statistics and islamic modes of finance which was obtained from islamic finance service board. econometrics techniques of dickey-fuller and philip-peron unit root tests as well as autoregressive distributed lag bound approach to cointegration were applied in addition to post estimation test and stability diagnostics. e-views 10 an econometrics software was deployed as a tool of analysis. the unit root test results from both adf and pp indicates that the variables used in the study is of a mixed order, some of the variables are stationary at level while some are stationary at first difference. the result of the autoregressive distributed bound test revealed that there is a long run relationship between islamic bank modes of financing and economic growth in nigeria for the period under investigation. based on the ardl regression result murabaha modes of finance has a positive and significant impact on economic growth both in the short run and long run while qardhassan has positive and significant impact on economic growth only in the long run. however, istisna and ijara modes of finance were found to be negative and insignificant impact on economic growth. the diagnostic tests conducted showed that residual is normally distributed, it is free from serial correlation, the variance of the error term is homoscedastic, there is absence of misspecification error and finally the model is dynamically stable. based on the result it is recommended that authorities in nigeria should formulate and implement policies that will make the environment conducive for establishment of more islamic banks and islamic finance institutions. there is need for more enlightenment of muslim and non-muslim communities in nigeria by relevant stakeholders on the potentials and importance of islamic finance in propelling the wheel of nigerian economy. this study has a limitation of data for a longer-term analysis because islamic banking and finance was introduced in nigeria in 2012, additionally, data on other components of islamic finance such as sukuk and takaful were unavailable in nigeria. future studies can explore the impact of shariah compliant stock index on the economy of nigeria. references akintan, i., dabiri, m., & salaudeen, j. (2021). a literature review on islamic finance modes as an alternative approach to finance the business model of a circular economy. international research journal of shariah, muamalat and islam, 3(8), 31–48. https://doi.org/10.35631/irjsmi.38003 bakhita, h. (2017). impact of islamic modes of finance on economic growth through financial stability business & financial affairs. journal of business & financial affair, 6(1), 1–7. https://doi.org/10.4172/2167-0234.1000249 dabor, a. o. (2017). islamic baking in nigeria: prospect and challenges. international journal of social sciences & educational studies, 2017 vol 4, no1 page 4-32. (iraq). islamic baking in nigeria: prospect and challenges. international journal of social sciences & educational studies, 2017 vol 4, no1 page 4-32. (iraq), 4(2), 20–31. international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 73-90 the empirical analysis of islamic finance on economic growth in nigeria: an ardl bounds testing approach abubakar sadiq salisu, musa munkaila, abubakar abdullahi │ 85 issn 2807-2049(online)| 2807-2057 (print) finance, i., & report, d. (2021). islamic finance development report 2021 1. hussain, m., shahmoradi, a., & turk, r. (2015). imf working paper; an overview of islamic finance. in june. laldin, m. a., & furqani, h. (2012). maqāṣid al-sharīʻah and the foundational requirements in developing islamic banking and finance. isra international journal of islamic finance, 4(1), 183–189. https://doi.org/10.12816/0002743 mirjalili, s. h. (2021). the resilience of islamic banks and conventional banks in the global financial crisis. 2(january). mosab i. tabash, & raj s. dhankar. (2014). flow of islamic finance and economic growth-an empirical evidence of united arab emirates ( uae ) abstract : journal of emerging issues in economics, finance and banking (jeiefb), 3(2), 1069–1085. ogunbado, a. f., islam, u., sharif, s., & ahmed, u. (2017). islamic banking and finance in nigeria : exploration of its opportunities and. international journal of innovative knowledge concepts, 5(8). olawoyin, o. (2019). what islamic finance products can do to nigeria’s capital market, infrastructural growth. 1–13. sabiu, t. t., & abduh, m. (2020). islamic financial development and economic growth in nigeria: a bounds testing approach. journal of islamic monetary economics and finance, 6(3), 597–620. https://doi.org/10.21098/jimf.v6i3.1191 saleem, a., sági, j., & setiawan, b. (2021). islamic financial depth, financial intermediation, and sustainable economic growth: ardl approach. economies, 9(2), 1–22. https://doi.org/10.3390/economies9020049 sekmen, t. (2021). islamic banking and economic growth in the dual banking system. optimum journal of economics and management sciences, 8(1), 183–196. https://doi.org/10.17541/optimum.821478 tabash, m., & dhankar, r. (2014). islamic banking and economic growth — a cointegration approach. romanian economic journal, xvii(53), 61–90. zainur, z. (2021). islamic finance and economic development: the impact of the islamic finance sector on indonesia’s economic development. journal of sharia economics, 3(1), 52–63. https://doi.org/10.35896/jse.v3i1.170 international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 73-90 the empirical analysis of islamic finance on economic growth in nigeria: an ardl bounds testing approach abubakar sadiq salisu, musa munkaila, abubakar abdullahi 86 │ issn 2807-2049(online)| 2807-2057 (print) appendix (a) unit root tests null hypothesis: lngdp has a unit root exogenous: constant lag length: 1 (automatic based on sic, maxlag=2) t-statistic prob.* augmented dickey-fuller test statistic -7.617443 0.0000 1% level -3.699871 5% level -2.976263 10% level -2.627420 null hypothesis: lngdp has a unit root exogenous: constant bandwidth: 0.58 (andrews automatic) using bartlett kernel adj. t-stat prob.* phillips-perron test statistic -4.801431 0.0006 test critical values: 1% level -3.689194 5% level -2.971853 10% level -2.625121 null hypothesis: lnmrb has a unit root exogenous: constant lag length: 0 (automatic based on sic, maxlag=2) t-statistic prob.* augmented dickey-fuller test statistic 0.084345 0.9587 test critical values: 1% level -3.689194 5% level -2.971853 10% level -2.625121 *mackinnon (1996) one-sided p-values. augmented dickey-fuller test equation dependent variable: d(lnmrb) method: least squares date: 06/23/22 time: 17:07 sample (adjusted): 2014q1 2020q4 included observations: 28 after adjustments variable coefficient std. error t-statistic prob. lnmrb(-1) 0.002845 0.033732 0.084345 0.9334 c 0.039270 0.564665 0.069546 0.9451 r-squared 0.000274 mean dependent var 0.086867 adjusted r-squared -0.038177 s.d. dependent var 0.104368 international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 73-90 the empirical analysis of islamic finance on economic growth in nigeria: an ardl bounds testing approach abubakar sadiq salisu, musa munkaila, abubakar abdullahi │ 87 issn 2807-2049(online)| 2807-2057 (print) s.e. of regression 0.106341 akaike info criterion -1.575574 sum squared resid 0.294021 schwarz criterion -1.480417 log likelihood 24.05804 hannan-quinn criter. -1.546484 f-statistic 0.007114 durbin-watson stat 1.903429 prob(f-statistic) 0.933428 null hypothesis: d(lnmrb) has a unit root exogenous: constant lag length: 0 (automatic based on sic, maxlag=2) t-statistic prob.* augmented dickey-fuller test statistic -4.752414 0.0008 test critical values: 1% level -3.699871 5% level -2.976263 10% level -2.627420 null hypothesis: lnijr has a unit root exogenous: constant lag length: 0 (automatic based on sic, maxlag=2) t-statistic prob.* augmented dickey-fuller test statistic -3.694208 0.0099 test critical values: 1% level -3.689194 5% level -2.971853 10% level -2.625121 null hypothesis: lnijr has a unit root exogenous: constant bandwidth: 0.764 (andrews automatic) using bartlett kernel adj. t-stat prob.* phillips-perron test statistic -3.694208 0.0099 test critical values: 1% level -3.689194 5% level -2.971853 10% level -2.625121 null hypothesis: d(lnijr) has a unit root exogenous: constant bandwidth: 0.441 (andrews automatic) using bartlett kernel adj. t-stat prob.* phillips-perron test statistic -3.531525 0.0148 test critical values: 1% level -3.699871 5% level -2.976263 10% level -2.627420 null hypothesis: d(lnqdh) has a unit root exogenous: none lag length: 0 (automatic based on sic, maxlag=6) t-statistic prob.* international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 73-90 the empirical analysis of islamic finance on economic growth in nigeria: an ardl bounds testing approach abubakar sadiq salisu, musa munkaila, abubakar abdullahi 88 │ issn 2807-2049(online)| 2807-2057 (print) augmented dickey-fuller test statistic -2.145447 0.0330 test critical values: 1% level -2.653401 5% level -1.953858 10% level -1.609571 null hypothesis: d(lnisn) has a unit root exogenous: constant lag length: 0 (automatic based on sic, maxlag=2) t-statistic prob.* augmented dickey-fuller test statistic -4.651295 0.0010 test critical values: 1% level -3.699871 5% level -2.976263 10% level -2.627420 (b) ardl bound test results ardl long run form and bounds test dependent variable: d(lngdp) selected model: ardl(2, 2, 0, 0, 0) case 2: restricted constant and no trend date: 06/23/22 time: 19:45 sample: 2013q4 2020q4 included observations: 27 conditional error correction regression variable coefficient std. error t-statistic prob. c 27.88518 2.873834 9.703131 0.0000 lngdp(-1)* -1.770642 0.183707 -9.638426 0.0000 lnmrb(-1) 0.086340 0.039847 2.166766 0.0439 lnijr** -0.005985 0.046834 -0.127788 0.8997 lnisn** -0.020549 0.030847 -0.666156 0.5138 lnqdh** 0.047059 0.014451 3.256418 0.0044 d(lngdp(-1)) 0.803683 0.120667 6.660356 0.0000 d(lnmrb) 0.187031 0.066964 2.792989 0.0120 d(lnmrb(-1)) -0.178783 0.087205 -2.050142 0.0552 * p-value incompatible with t-bounds distribution. ** variable interpreted as z = z(-1) + d(z). levels equation case 2: restricted constant and no trend variable coefficient std. error t-statistic prob. lnmrb 0.048762 0.021492 2.268861 0.0358 lnijr -0.003380 0.026459 -0.127746 0.8998 international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 73-90 the empirical analysis of islamic finance on economic growth in nigeria: an ardl bounds testing approach abubakar sadiq salisu, musa munkaila, abubakar abdullahi │ 89 issn 2807-2049(online)| 2807-2057 (print) lnisn -0.011605 0.017295 -0.671013 0.5107 lnqdh 0.026577 0.007444 3.570218 0.0022 c 15.74863 0.285337 55.19303 0.0000 ec = lngdp (0.0488*lnmrb -0.0034*lnijr -0.0116*lnisn + 0.0266 *lnqdh + 15.7486 ) f-bounds test null hypothesis: no levels relationship test statistic value signif. i(0) i(1) asymptotic: n=1000 f-statistic 16.24093 10% 2.2 3.09 k 4 5% 2.56 3.49 2.5% 2.88 3.87 1% 3.29 4.37 actual sample size 27 finite sample: n=35 10% 2.46 3.46 5% 2.947 4.088 1% 4.093 5.532 finite sample: n=30 10% 2.525 3.56 5% 3.058 4.223 1% 4.28 5.84 (c) diagnostics test results breusch-godfrey serial correlation lm test: f-statistic 1.813234 prob. f(2,16) 0.1951 obs*r-squared 4.988909 prob. chi-square(2) 0.0825 heteroskedasticity test: breusch-pagan-godfrey f-statistic 0.754289 prob. f(8,18) 0.6455 obs*r-squared 6.778909 prob. chi-square(8) 0.5607 scaled explained ss 3.622195 prob. chi-square(8) 0.8895 ramsey reset test equation: untitled specification: lngdp lngdp(-1) lngdp(-2) lnijr lnisn lnmrb lnmrb(-1) lnmrb(-2) lnqdh c omitted variables: squares of fitted values international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 73-90 the empirical analysis of islamic finance on economic growth in nigeria: an ardl bounds testing approach abubakar sadiq salisu, musa munkaila, abubakar abdullahi 90 │ issn 2807-2049(online)| 2807-2057 (print) value df probability t-statistic 0.512422 17 0.6149 f-statistic 0.262577 (1, 17) 0.6149 0 1 2 3 4 5 6 7 8 -0.06 -0.04 -0.02 0.00 0.02 0.04 0.06 series: residuals sample 2014q2 2020q4 observations 27 mean -1.32e-15 median -0.002630 maximum 0.067566 minimum -0.062937 std. dev. 0.028259 skewness 0.299625 kurtosis 3.404498 jarque-bera 0.588060 probability 0.745254 (c) stability test -15 -10 -5 0 5 10 15 iii iv i ii iii iv i ii iii iv i ii iii iv i ii iii iv 2016 2017 2018 2019 2020 cusum 5% significance s -0.4 0.0 0.4 0.8 1.2 1.6 iii iv i ii iii iv i ii iii iv i ii iii iv i ii iii iv 2016 2017 2018 2019 2020 cusum of squares 5% significance available online: https://journals.researchsynergypress.com/index.php/ijeiis international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049(online)| 2807-2057 (print) volume 2 number 1 (year): 58-72 corresponding author salma_yunisa@sbm-itb.ac.id doi: 10.31098/ijeiis.v2i1.999. research synergy foundation the role of value in halal products conscious consumption salma yunisa vinanda putri, nila armenia windasari school of business and management, institut teknologi bandung abstract halal products experienced massive demand in the market following the growth of muslim populations. sharia law requires that products used on a daily basis by muslims include halal ingredients, so they must understand what is permissible for them. the halal understanding factor is implemented at the level of consumption consciousness. this study aims to explore how people's conscious consumption behaviors are influenced by the perceived values associated with halal products. the researcher suggested a number of principles to be observed when converting to and using halal products. in this analysis, it is possible to predict people’s conscious consumption. exploratory factor analysis was used to assess item validity and validity, and the actual data used regression to ascertain the importance of a dependent variable, conscious use of halal goods, based on many factors as independent variables. the result shows only three values—safety concerns (sc), economic values (ecv), and environmental values (env)—that directly influence conscious consumption behavior (ccb) for halal products. meanwhile, religiosity positively moderates the social value (soc) on conscious consumption behavior (ccb) for halal products. keywords: halal product; value; conscious consumption; religiosity this is an open access article under the cc–by-nc license. introduction halal products are a lucrative industry that is increasingly expanding due to rising birth rates and a growing young population within the world's total population. according to the pew research centre (2015), islam is the only global religion that is expected to grow faster than the world's population. muslims have the highest birth rate in the world, and it is estimated that muslims will be outnumbered in the future. stewardship, economic and social justice, and the ethical interest in halal goods were introduced as the value-driven drivers of halal market adoption by non-muslim consumers. the management took a value-driven approach and adapted to halal as a new business style, resulting in a variety of industry styles. halal refers to allowable items under sharia law (awan et al., 2015). according to the rule, items used regularly by muslims must contain halal ingredients. as a result, they must know what is permissible and prohibited for them, which is why any muslim must be mindful of the goods they use. the component of halal understanding is implemented at the consciousness level. based on empirical data, previous research has been conducted to explain new insights into consumer behavior and intention for halal goods in developed countries (billah et al., 2020; briliana & mursito, 2017; hamdan et al., 2018; hashim & musa, 2014; molinillo et al., 2020; théophile et al., 2019). the previous research explained factors influencing attitude towards halal products among young adult urban muslims and examined the causality of muslims awareness and religious factors on trust and purchase intention towards the halal brand, specifically skincare. the effect of religiosity towards consumer behavior mediated by customer trust and satisfaction has been conducted (wahyoedi et al., 2021). international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 58-72 the role of value in halal products conscious consumption salma yunisa vinanda putri, nila armenia windasari │ 59 issn 2807-2049(online)| 2807-2057 (print) the consumers' knowledge of the importance of the halal sharia law on products and services affects the demand for halal products and services as they seek values by switching from halal. however, the improvement of technology and big data to halal information raises several trends, which lead to several non-halal products. the influence of social media provides insight and encourages the purchase of several products, such as american and korean skincare, trending foods for the soul, fashionable clothes, etc. as a result of globalization and digitalization, muslims today have greater access to information about their religion and modern lifestyles. people are becoming more aware of the value of halal foods, but fewer are mindful of the importance of other halal and sharia-compliant items. when it comes to the behavior and halal perception of halal products and essential foods, the number of non-muslim consumers outnumbers the number of muslim consumers (bashir, 2019). meanwhile, muslims follow the law that all they eat, use, and do must be halal or sharia' and may or may not be religious. there is a lack of reasons for why this happened and what is required to encourage muslim consumers to buy halal products sustainably. according to helicke (2014), the reasons that prevent customers from purchasing halal goods are the gray area of awareness viewed by consumers about what is acceptable or not in halal foods and the lack of auditorial status to protect the halal products. the previous research conceptualizes and analyzes the factors of purchase intention for the halal product, but the research objective didn’t focus on the valuable attributes and perceptions as a driver of their consumption. the aim of this study was to investigate how people's consuming behaviors are affected by the perceived values associated with halal products. as a result, based on the predictive conceptual model proposed by the previous researcher, it is possible to forecast that people may engage in such behaviors in this study. the researcher proposed several values that must be considered when switching to and using halal goods. literature review consumer’s value customer value is a customer's perceived preference for and evaluation of product attributes, attribute performances, and usage consequences (woodru,1997). the phrase "value" refers to a preference for either a single transaction or an ultimate end-state. values influence all aspects of social behavior, including attitudes, ideologies, views, and justifications. any preferential judgment is based on specified principles, laws, parameters, norms, or ideologies. perceived value is described as an overall measurement of a product's usefulness based on expectations of what is obtained and provided. perceived value, on the other hand, is subjective and experiential in nature, and consumers can use goods to seek different forms of value, such as functional, emotional, and social value (jamal and sharifudin, 2015). the distinction of perceived value results from its reciprocal involvement in customer behavior and marketing studies (boksberger & melsen, 2011). animal welfare issues, acculturation, authenticity, pricing, certification characteristics, management, proper support, training and education, policy and practice, consumer focus, and direct contact with haram have all been investigated in the context of halal food consumption (jamal and sharifuddin, 2015; naeem et al., 2019). halal consumers may consider environmental risk, consistency risk, and health risk due to the possibility of pollution and direct contact with, and a mixture of, halal products and forbidden haram international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 58-72 the role of value in halal products conscious consumption salma yunisa vinanda putri, nila armenia windasari 60 │ issn 2807-2049(online)| 2807-2057 (print) ingredients. as a consequence of the questionable contents of halal products, consumers may perceive psychological and social threats. consumers may need to spend more time and resources in order to locate, purchase, and use halal commodities. the continued aim to use halal products is positively influenced by health danger, psychological risk, environmental risk, consistency risk, and financial risk (olya and al-ansi, 2018). many countries have released halal certification and halal logos to guarantee the halalness of a product to capture market demand for halal goods and ensure the supply of halal products for muslim customers. optimizing the halal standards and signature on their products will increase awareness of their halal performance and keep their customers informed that their products are genuinely halal (muslichah et al., 2019). the importance of halal product consumption has been investigated. religious faith, exposure, certification logo, and health justification are possible indicators of muslim knowledge of halal consumption, with health reason being the most influential indicator (ambali and bakar, 2014). meanwhile, taste and safety are the top priorities when it comes to eating chicken-based foods, with halal coming in second (ismoyowati, 2015). potluri et al. (2017) discovered that indian muslims' attitudes and consciousness toward halal products are poor due to a lack of exposure to halal. hasan (2016) discovered that halal logos, as well as online and conventional media resources, are essential for educating and generating mindful consumption among muslim consumers. an analysis of non-muslims' reasons for consuming halal products found that the advantages of halal food in contexts apart from spiritual value lies in food safety, environmental friendliness, and animal welfare. non-muslim customers are mindful of the availability of halal food and recognize that halal values are also associated with food safety and environmental concerns (rizai et al., 2012). consumers are interested in and prefer halal products regardless of their nutritional value or additives, health and cleanliness, lack of harmful chemicals, religious beliefs, certifications, or logos (billah et al., 2020; briliana & mursito, 2017; hashim & musa, 2014; mahbubi et al., 2019). the effect of religiosity on consumer behavior, as mediated by customer confidence and satisfaction, on islamic bank customer loyalty has been studied. empirical studies on consumers' perceived acceptance and quality assurance of goods studied by spotting the halal certification provide better predictive data on consumers' intention to buy than halal perception in malaysia. bashir (2019)'s results consistently demonstrated how the halal emblem has played an important role in influencing the adoption of halal goods in the global market. there are diverse kinds of consumer value: internal and external value. an individual's internal qualities are attributes that are unique to each entity and disappear until the product is consumed. extrinsic values, on the other hand, are certain aspects of a drug that are not present biologically. there are three indicators for each of these criteria: search, expertise, and reputation. each indicator is made up of various attributes (mahbubi et al., 2019). consumers' buying preferences and product attribute evaluation are getting more sophisticated. consumers are more likely to buy a product if it has attractive characteristics and offers rewards to help them overcome a problem in their lives based on the values they perceive. customers' perceived value is important because it influences their buying decisions because preferences are established during the pre-purchase period. the theory of consumption value (tvc) describes how consumers evaluate products or services based on their personal values, including functional value, social value, emotional value, epistemic value, conditional value, and brand value. international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 58-72 the role of value in halal products conscious consumption salma yunisa vinanda putri, nila armenia windasari │ 61 issn 2807-2049(online)| 2807-2057 (print) the perceived utility in possessing salient functional, utilitarian, or physical qualities is referred to as functional value. the assumed usefulness as a result of interaction with positively or negatively stereotyped demographic, socioeconomic, and cultural-ethnic groups is referred to as social value. emotional value is defined as the perceived benefit gained by the production or maintenance of emotions or affective states. the perceived utility through the arousal of imagination, the provision of novelty, and/or the fulfillment of a need for information is referred to as epistemic value. conditional value is the perceived utility of a given circumstance as a result of the existence of antecedent physical or social contingencies (boksberger & melsen, 2011; yeo et al., 2016). the foundations of the philosophy of perceived value are made up of a variety of ideas and hypotheses. the cognitive and affective components of perceived value theory, as well as the association with terms such as value, service quality, price, rewards, compromises, and consumer loyalty, illuminate perceived value's versatility in that it encompasses and is closely associated with a variety of different areas and aspects (boksberger & melsen, 2011). spiritual value previous customer behavior experiments used the concept of planned behavior as the framework's central basis. according to tpb, religion is one of the possible background factors that can affect consumers' subjective standards and behaviors. religious shoppers' shopping habits can differ depending on their religious motivations. personal and environmental influences may also affect spiritual customer behavior. religious customers' shopping habits can be affected by factors other than their social class. religious consumers will base their shopping decisions on their spiritual motivations (aleassa et al., 2011; singh et al., 2020). the most important factor in the sense of halal products is the spiritual value level, which was suggested as one of the total islamic experience quality. a consumer's spiritual value reflects the consumer's state of optimistic inner emotions and ideals that are consistent with their convictions. consciousness and attachment to god define spiritual worth (aziz et al., 2015). the consciousness in this value reflects the consumer's thoughts and opinions about the central teachings of islam, as well as their knowledge about what they should and should not do. this knowledge motivates muslim shoppers to make conscious decisions on purchasing halal goods. environmental value previous research has been done to describe customer behavior and intention for halal food products in developing countries using tpb theory, based on empirical evidence. religiosity and habit enhance the customers’ perceived behavioral control on the intention to buy halal foods. the valuable characteristics of food safety, ingredients, processing, and customers’ knowledge affect their subjective norms and raise the intention to buy halal food products. (billah et al., 2020). social value the "social value" element reflects people's worry about their personal image and the impression they represent on their peers. it is labeled from elements such as image, approval, and peer group identity value in the green product purchase choice and is discussed in the consumer values theory that suggests the importance of the social context. previous study has shown that it is not a desire to do good for society that leads customers’ sentiments, but rather a desire trying to appear international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 58-72 the role of value in halal products conscious consumption salma yunisa vinanda putri, nila armenia windasari 62 │ issn 2807-2049(online)| 2807-2057 (print) good, particularly for customers who perceive significant inconveniences in purchasing green products (caniëls, et. al., 2021). previous studies have discovered that societal ideals can have a direct impact on consumers' buying intentions for green products. social impact had a major positive impact on consumers' purchasing intentions for green products (chen & zhang, 2020; chin et al., 2018; islam & chandrasekaran, 2016). social consumption may be defined as activities "designed to assist or benefit another individual or group of individuals." a socially responsible consumer consciously seeks to avoid or eliminate any negative consequences while maximizing the long-term beneficial influence on society (balderjahn, et. al., 2013). economical value previous studies have clarified the impact of religiosity on consumers' buying intentions and confidence in various halal goods. the factors influencing attitude toward halal cosmetics among young adult urban muslim women have been studied to examine the causality of muslim awareness and religious factors on trust and purchase intention towards the halal brand skincare, and the results show that halal is not the most important factor that they consider before consuming the cosmetic product, and a higher price can be considered if the product is halal (briliana & mursito, 2017; hashim & musa, 2014). ethical value aziz et al. (2016) introduced moral principles related to the purchase of halal products, and hunting et al. (2018) introduced ethical values related to customers' self-actualization desires for buying sustainable products. non-muslim consumers who associate halal with ethical consumerism are adapting to the halal market. people who are involved in more than just moral compliance have been interested in sustainability, social and economic prosperity, and effective investment. types of consumers whose conscious consumption value is related to three dimensions of social, financial, and environmental values (balderjhaan, et al., 2018; billah et al., 2020). conscious consumption behavior utilizing religious messages influences buying intention and is moderated by religiosity. the results indicate that using a religious theme in their commercial resulted in a higher mean value. consumers with a high degree of religiosity prefer to ignore trends and engage less in impulsive purchasing behavior (ustaahmetoglu et al., 2020). consumers who feel they are "conscious" and "mindful" and who understand the greater impact of their purchasing choices articulate mindfulness as a life philosophy. customers get more in tune with and in harmony with their environment as they make deliberate buying choices. the definition of conscious consumption (cc) varies between researchers and is complicated. it can also be characterized as safe or responsible consumption, according to silva et al. (2012). mindful consumers are described as having a caring attitude toward themselves, their environment, and nature, which leads to intentional consumption behavior that optimizes their health and values while eliminating waste. these conscious consumers differ from ethical and ecological consumers in that these variables are just one part of their decision-making process. material products that matched their beliefs gave customers a deep sense of self, satisfaction, and long-term happiness. international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 58-72 the role of value in halal products conscious consumption salma yunisa vinanda putri, nila armenia windasari │ 63 issn 2807-2049(online)| 2807-2057 (print) making mundane things fascinating reduces the desire for conspicuous consumption (hunting & conroy, 2018). however, most cc principles share the following characteristics: meeting human desires, fostering quality of life, distributing resources between rich and poor, action focused on future generations, assessing market results, minimizing resource use and waste creation, and emissions. (nascimento et al., 2018). prior analysis indicates that environmentally conscious consumers are reversing this phenomenon by putting their strongly held ideological values into action through their purchasing decisions. the combination of philosophy and consumption elevates even the most mundane transactions to acts of value and intention (hunting & conroy, 2018). research method this study's findings would only restrict and explain the relevant framework to these populations. based on the literature review, this paper would like to conduct the study based on the hypotheses and framework below: h1 : social value has a significant effect on halal products conscious consumption behavior h2 : safety concern has a significant effect on halal products conscious consumption behavior h3 : environmental value has a significant effect on halal products. conscious consumption h4 : economical value has a significant effect on halal products. conscious consumption h5a : religious belief moderates social value towards halal products conscious consumption h5b : religious belief moderates safety concern towards halal products conscious consumption h5c : religious belief moderates economical value towards halal products conscious consumption h5d : religious belief moderates environmental towards halal products conscious consumption fig. 1. conceptual framework of the research muslim customers residing in indonesia who consciously use halal products on a regular basis were selected as the demographic for this study. the minimum sample of respondents was predicted using g-power for the t-test of linear multiple regression, using the effect size of r2 pilot data, and resulted in 54 total sample size. purposive sampling was used in this study based on their choice of halal goods usage using cross-sectional data. the level of confidence in this study is set at 95%. the data is collected by distributing a list of questions that the respondent must complete. the questionnaire was designed with a likert scale of 1 to 5. a structured five-point likert scale questionnaire ranging from scale 1 international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 58-72 the role of value in halal products conscious consumption salma yunisa vinanda putri, nila armenia windasari 64 │ issn 2807-2049(online)| 2807-2057 (print) indicates strongly disagree, scale 2 indicates disagree, scale 3 indicates neither agree nor disagree, scale 4 indicates agree, until scale 5 indicates strongly agree in a self-report form. a pilot test was performed prior to the questionnaire's launch to test the questionnaire and identify any anomalies in the questions. the pilot test was carried out using random sampling and was performed with 74 respondents to evaluate the questionnaire's conceptual consistency, ease of interpretation, item order, and contextual significance, allowing it to be refined. according to the findings of the pilot test, the longer the questionnaire, the more likely it is that respondents would feel forced to speed up to avoid the possible drop in data quality. the questionnaire's measurement is based on previous studies and has been adjusted to suit the objectives of this study. consumers' conscious consumption value is drawn from the following sources: social value, economic value, and environmental value from balderjahn et al. (2018), spiritual values from aziz et al. (2016), and ethical values from hunting et al. (2018). the religious beliefs were adjusted from awan et al. (2015). meanwhile, the safety concern and health concern modified from billah et al. (2020). the questionnaires were created for 44 items for the first time. the questionnaire's reliability and validity were then tested in a pilot study to ensure its validity and reliability by using exploratory factor analysis (efa) to find the fewest number of hypothetical constructs (also known as causes, dimensions, or latent variables) that can adequately describe the covariation found within a series of calculated variables. factor analysis may be very useful in understanding the underlying structure of a measurement, improving the measurement's informative findings. it is advised that exploratory factor analysis be utilized to estimate content, predictive, and construct validity. because factor analysis helps reduce a large number of variables into a smaller set of variables, it is utilized in this study to discover the underlying structure of a set of variables and clarify the construct validity of its measurement questions that were presented in the pilot test (laura,d., 2009; williams, et. al., 2010). at least three measurable variables are required, though more indicators are preferred (child, 2006; fabrigar & wegener, 2012; izquierdo et al., 2014). after the questionnaires' reliability and validity had been checked, the questionnaires were distributed to respondents using a self-administrated questionnaire and analyzed using efa by spss 25.0. the primary data will be tested using multiple regression to find a way to predict the value of a dependent variable based on the value of two or more other variables. because the assumptions must be met to conduct the regression, and one of the assumptions of regression is that if the dependent variable is measured using scales, then the statistical analysis using ordinal logistic regression (often just called "ordinal regression"), which is used to predict an ordinal dependent variable given one or more independent variables. the ordinal standard can be used to calculate the dependent variable that uses likert scale objects. findings and discussion demographic variables the study was carried out by the respondents living in indonesia, and the questionnaire was distributed using google forms. the total number of respondents who filled out the questionnaire reached 122 respondents, exceeding the numbers supposed to be filled from the g-power results (54 respondents). most of the respondents in this study were female (55.74%), and the majority of the respondents were in the age group of 18–25 years (43.44%), followed by an average of 10% for the rest of the age range displayed by the researcher. islam believers become the majority of respondents international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 58-72 the role of value in halal products conscious consumption salma yunisa vinanda putri, nila armenia windasari │ 65 issn 2807-2049(online)| 2807-2057 (print) (88.52%) although it was stated that this research is available for all of the religious believers. most of the respondents lived in west java (28.69%), and a large proportion of the sample holding a bachelor’s degree, representing 50.82% of the all-out sample. the background jobs of the respondents are college students and respondents who work in bumn or private employees with the highest proportion of their monthly expenses for halal products were around <rp1.000.000. table. 1. respondent basic information items percentage items percentage gender female 55.74% location jabodetabek 14.75% male 44.26% west java 28.69% age 18-25 years 43.44% east java 4.92% 26 33 years 12.30% central java 24.59% 34 41 years 19.67% bali 0.82% 42 50 years 14.75% diy 4.92% > 50 years 9.84% borneo 2.46% religion islam 88.52% sumatra 4.92% christian 4.10% sulawesi 13.93% buddha 2.46% average monthly income < 1.000.000 35.25% hindu 0.82% 1.000.001 3.000.000 15.57% catholic 4.10% 3.000.001 6.000.000 14.75% occupation student / colleger 39.34% 6.000.001 9.000.000 13.11% housewife 12.30% 9.000.001 12.000.000 6.56% entrepreneur 4.10% > 12.000.000 14.75% private / bumn employees 33.61% average expense for halal products in a month < 1.000.000 34.43% civil servants (pns) 1.64% 1.000.001 2.000.000 29.51% pensionary 5.74% 2.000.001 3.000.000 10.66% unemployed 3.28% 3.000.001 4.000.000 7.38% educational status high school or equivalent 36.89% 4.000.001 5.000.000 6.56% d3 / equivalent 4.10% > 5.000.000 11.48% s1 bachelor / diploma 4 / equivalent 50.82% s2 / masters 8.20% a cronbach alpha test was used to assess the reliability of the parameters, including international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 58-72 the role of value in halal products conscious consumption salma yunisa vinanda putri, nila armenia windasari 66 │ issn 2807-2049(online)| 2807-2057 (print) the consumer’s value, moderating variable, and dependent variable, after determining the respondent profile. the questionnaires resulting in reliable with scores of environmental value, economical value, social value, and safety concern, have a cronbach’s alpha score sequentially of 0.797; 0.751; 0.820 and 0.815. whereas religious belief and conscious consumption behavior have a cronbach’s alpha score of 0.642 and 0.813. this alpha exceeded the minimal alpha threshold of 0.6. a basic rule of thumb is that 0.6-0.7 represents an adequate degree of reliability, while 0.8 or more indicates a very good level (ursachi et al., 2015) the results of the test are shown in table 2. the first-factor analysis uses exploratory factor analysis (efa) from the pilot test to identify the underlying relationships between the measurable variables. kaiser meyer olkin measure of sampling (kmo) is an index comparing the distance between the correlation coefficient and the partial correlation coefficient between variables. the correlation matrix is said to be interrelated if the determinant is close to the value of 0. the calculation results show a determinant of correlation matrix value of 0.006. this value is close to 0. thus, the correlation matrix between the variables is interrelated. the kmo value is considered sufficient if it is more than 0.5. the results showed that the kaiser meyer olkin measure of sampling value was 0.703. thus, the kmo requirements meet the requirements because they have a value that exceeds 0.5, which is appropriate. therefore, the number demonstrates that the sample size is sufficient for factor analysis. the greater the value's proximity to one, the higher. the researcher analyzed 7 components of social value, safety concern, economical value, environmental value, ethical value, and health concern to be analyzed using the efa to test the previous reasoning and resulted in 0.728 values for the kmo and 494.684 for the chi-square and significance of 0.000 which are counted as acceptable. kmo values of 0.70 to 0.79 meaningful as middling. the assumption that is important before using efa are that the correlation or correlation between independent variables must be strong enough, for example, above 0.5. based on the result of efa, from 30 items only 14 items were included to measure the independent construct. according to the table above, 14 factors evaluated satisfy the conditions of communality greater than 0.5 (communality> 0.5). if a variable in the communalities table has an extraction value of 0.500, it does not meet the community requirements and must be omitted from the evaluation, and must replicate the factor analysis measures from the beginning without adding variables that do not meet the community requirements. so the questionnaire must be revised or deleted from the questionnaire. after getting the formed factors, the next step is for further analysis to determine the score factor. the next step is to repeat the factor analysis steps by saving the previous results as variables and selecting the regression method. the results of the efa showed there are only economical value, social value, environmental value and safety concern. based on this efa results, the research was conducted and resulted in 122 respondents. the data then tested by regression analysis. r2 = 0.644 indicates a good model. based on the previous framework, this research has five hypotheses which have various results based on the experiment. the four values of halal product consumption that were being tested previously gave a rejection to the first hypothesis and accepted the other three hypotheses. values that have a direct effect on conscious consumption behavior (ccb) for halal products are only safety concerns, economical values and environmental values. meanwhile, social value does not have a direct effect on ccb. the first hypothesis asserts that social value has a substantial impact on halal product conscious consumption. the first hypothesis was rejected due to p values of 0.604. perceived social value on purchase intention generated good outcomes, but it also had indirect effects international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 58-72 the role of value in halal products conscious consumption salma yunisa vinanda putri, nila armenia windasari │ 67 issn 2807-2049(online)| 2807-2057 (print) on purchase intention, which were found to be insignificant (chen, et. al., 2020). the rejection of this first hypothesis may happen because, according to the csc idea, social values on customer awareness to purchase products are characterized by various concerns, including human rights, social minimum standards, child labor/forced labor, discrimination, disciplinary sanctions/mistreatment, and decent wages. these various concerns, as demonstrated by this research, may not provide sufficient motivation to customers to adjust their lifestyle by consciously purchasing halal products in everyday life since these issues may not directly influence their own lives. as previously said, customers are more inclined to acquire a product if it delivers attributes that are relevant to their daily life issues after considering the benefits and disadvantages of the product's features. even if there are purchasing intentions, the concerns listed above do not provide consumers with the desire or individual pleasure to consciously and continuously purchase halal products. meanwhile, the p values for safety concerns, economic values, and environmental values are p 0.000, p 0.000, and p 0.01 correspondingly. these findings are consistent with prior research that explains why non-muslims intentionally use halal products because they recognize and acknowledge the values provided by all halal products (rizai et al., 2012). these values are reasons that are unrelated to any religion they believe in and focus only on their own utility, which includes safety concerns, economic values, and environmental values. credence (health benefits, safety, nutritional value, quality, environmental benefits, animal welfare, and production techniques) search (attributes including price, availability, and appearance) and experience attributes (massey, et. al., 2018). according to the qur'an and islamic principles, it is fundamental to use and consume halal products in order to be able to live healthy and happy lives, which is why there are reasons why muslims must obey the halal law. furthermore, halal products not only provide the safety of their ingredients and manufacturing but also provide a lower risk that may damage their health, providing consumers a reason to consciously consume halal products sustainably (billah et al., 2020). environmental awareness level and knowledge are growing which is known for its continuous campaign, prompting people to switch products and companies based on environmental and animal friendliness. many individuals are concerned about their own health and safety as more incidents emerge on social media (massey, et. al., 2018). not only does the news make more people realize how important it really is, but recent climate changes and other environmental issues have made people desire to make a difference in order to help save the environment. customers who believe that environmental behaviors are more valuable and who care deeply about the environment may have a more positive attitude and motivation to engage in environmentally friendly behaviors, which may influence their purchase of halal products. the same occurs with economic values. although halal is not the most important factor to consider before purchasing a product, once consumers understand the importance of consuming halal products, they may be willing to pay a higher price if the product is halal (briliana & mursito, 2017; hashim & musa, 2014). price has proven to have a significant influence on consumers' evaluation of product alternatives and final purchasing decisions. price has a significant impact on consumers' price judgments about brands, evaluating attractiveness, and improving or decreasing price search and comparison behaviors (srivastava and lurie, 2001). people who live a voluntary simplicity lifestyle based on the csc are often environmentally conscious consumers. consumers' purchasing decisions that are solely motivated by financial sustainability do not consider environmental or social factors. as a result, the economic aspect of avoiding debt burdens and overspending is unrelated to environmental or social concerns. in conclusion, the greater the impact on consumers, the greater their desire to improve their lives. international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 58-72 the role of value in halal products conscious consumption salma yunisa vinanda putri, nila armenia windasari 68 │ issn 2807-2049(online)| 2807-2057 (print) the moderating effects of religious belief on the four values of halal products' conscious consumption were studied and found to be in the opposite direction of the significance of the value effects on halal products' conscious consumption. the findings from the ssps process v4.0, moderating effect of religious belief analysis, indicate that hypothesis 5a is accepted with a p value of 0.05. this implies that religious belief (rb) only modifies the relationship between social values and ccb. the findings are comparable to chen et al.'s (2020), who explain that a customer's perceived social value has a positive connection with a product's purchase intention via a mediating effect. the social image of a product may influence a customer's purchasing decision. in this situation, the halal products' mediating effect is religious belief, which is connected to someone's level of religious faith. the more the consumer's understanding of their religion, the more likely an individual will intentionally opt to utilize halal products since it provides them with the security and satisfaction needed to fulfill their religiosity. consumers with high awareness are more likely to purchase appropriate products to demonstrate their positive concern. although most research has stated that society and norms are likely to mediate an individual's purchasing intention toward particular types of products, awareness of an individual does not always alter society's awareness (chin et al., 2018), and this research shows the perspective. social awareness does not consistently have an impact on people's understanding of the long-term sustainability of products. these also explained the previous h1 results that social value alone does not give the significance of conscious consumption behavior of halal products, but religious belief on the part of each individual will mediate the effects and significantly give them the right reasoning for why they need to continuously consume halal products. meanwhile, the p values for safety concerns (p = 0.7538), economic values (p = 0.6632), and environmental concerns (p = 0.7304) are all rejected. this implies that encouraging religious beliefs about environmental, economic, and safety issues will not encourage consumer demand for halal products. this demonstrates that in order to increase the implementation of continuous consumption behavior for halal products, we must address safety concerns, economic value, and environmental value. we can encourage consumers to buy halal products with social value on a continuous basis, but religious beliefs must be stimulated so that consumers are motivated to adopt ccb. table. 2. significance of result hypothesis beta (β) value p values result h1: social value has a significant effect on halal products. conscious consumption β1 = -0.30 *p = 0.604 (ns) rejected h2 : safety concern has a significant effect towards halal products conscious consumption β2 = 0.394 ***p <0.000 accepted h3: environmental value has a significant effect on halal products. conscious consumption behavior β3 = 0.354 ***p < 0.000 accepted h4 economical value has a significant effect on halal products conscious consumption behavior β4 = 0.128 **p < 0.01 accepted h5a: religious belief moderates social value towards halal products conscious consumption behavior n/a p < 0.05 accepted international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 58-72 the role of value in halal products conscious consumption salma yunisa vinanda putri, nila armenia windasari │ 69 issn 2807-2049(online)| 2807-2057 (print) h5b: religious belief moderates safety concern towards halal products conscious consumption n/a p = 0.7538 (ns) rejected h5c: religious belief moderates economical value towards halal products conscious consumption n/a p = 0.6632 (ns) rejected h5d : religious belief moderates environmental towards halal products conscious consumption n/a p = 0.7304 (ns) rejected conclusion the goal of this research is to find out how people's conscious consumption practices are affected by the ideals they believe halal products to represent. the four values of halal products consumption that were being tested are the social value, the safety concern, environmental value and economical value. there are only three values—safety concerns (sc), economic values (ecv), and environmental values (env)—that directly influence conscious consumption behavior (ccb) for halal products. social value (soc), on the other hand, has no immediate impact on ccb. in the meantime, religious belief's moderating effects have a significant impact on social values while having a negative impact on the other tested values. the study's findings demonstrate that consumers will consciously choose to consume halal products if they believe they will be safe, cost-effective, and environmentally friendly. these are based on the three values that give significant results based on the data. concerns about safety resulted in significant relationships, demonstrating that the greater the safety of the products, the more customers are willing to purchase halal products. they feel that halal products are safer due to the ingredients, manufacturing, and packaging. meanwhile, consumers choose halal products because they trust the company will implements natural and harmless ingredients to produce environmentally favorable circumstances for workers, the environment, and themselves. the greater the economic value provided, the more customers would intentionally use halal products. these variables include the product's cost-effectiveness and usefulness. customers will evaluate and purchase the products consciously only if the halal products provide them with financial security and value for money when it is used. however, since social value is one variable that does not directly affect conscious consumption, customers must have strong personal religious beliefs in order to consume halal products. so that they may have the assurance to consume products that are in accordance with islamic teachings. this finding is in line with the previous research stated that beliefs directly influence the attitude of younger customers who are less receptive to societal ideals (caniëls, et. al., 2021). the findings have a wide range of implications and contributions to theory and practice. this empirical study investigates the impact of customer value in the context of conscious halal product consumption. based on prior study, consumer perceived values are examined and give results in the four key suitable values for halal products, which are social value, economic value, environmental value (balderjahn et al., 2018), and safety concern (billah et al., 2020). these findings provide a more complex understanding of how the values of safety, the environment, and the economy influence how a consumer desires to act in their conscious consumption behavior. the finding also provides more specific results of the religious belief of halal product purchase intentions (awan et al., 2015) by providing empirical results of the importance of religiosity as a international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 58-72 the role of value in halal products conscious consumption salma yunisa vinanda putri, nila armenia windasari 70 │ issn 2807-2049(online)| 2807-2057 (print) moderating variable of social value in order to give consumers' reasons for adopting a conscious consumption behavior of halal products. this knowledge can provide ideas for halal product producers on how to market their products by conveying the islamic approach and adapting the religious principles to captivate customers on why halal products are better than others from an islamic standpoint, aiming at their physiological way of thinking about the social values of the products. one of the examples is to create an advertisement about the importance of purchasing halal products as a practice of implementing islamic principles. offering the consumer's peace of mind for choosing the right products and helping the prosperity of their fellow brothers and sisters. religious ideology modifies perceptions of societal worth. they choose halal products because they recognize the value of their products and their influence on them. the greater the assurance and peace and tranquility of using products, the more customers will prefer the products with consciousness. these antecedent variables also influenced buying intentions since the outcomes are aimed not just at one-time purchases but also at customers' ongoing intents, which are becoming behaviors. the moderate effects of religiosity on other values resulted in rejections. this suggests that religiosity, through moral potency, has a dampening influence on halal product consumption. this study result reveals that consumers will actively purchase halal products again and over again (as seen by consumption behavior scales) if the values have a direct positive influence on both their physical and psychological well-being. limitation & further research there are various drawbacks to this study. to begin, more time and resources are required to get a bigger sample size (probabilistic). while small sample sizes are normal in pilot research, we urge that future fully powered studies reproduce these findings using better and more up-to-date scales. second, all participants are indonesian residents, with a concentration in few geographic areas. as a result, considering our findings, it is preferable that future studies include a larger spectrum of individuals and broaden geographical coverage. to obtain more accurate and representative responses in a cross-cultural investigation throughout the country to determine whether culture might be one of the antecedents of this value-based consumption behavior. third, the students outnumbered the other participants, and thus earned less than the other participants. future research may attempt to include general-population individuals, for example, which might result in a greater knowledge of economic worth through price evaluation. furthermore, our sample included more women than men. while this discrepancy is typical in studies, future study should ensure that the gender perspectives on the findings are examined. finally, the research is limited to halal products in general. future study may focus on individual commodities that may provide different outcomes for each category, as well as halal services such as banking, hospitality, and so on. as a result, the following research agenda is proposed for the future. references awan, h. m., siddiquei, a. n., & haider, z. (2015). factors affecting halal purchase intention – evidence from pakistan’s halal food sector. management research review, 38(6), 640–660. https://doi.org/10.1108/mrr-01-2014-0022 international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 58-72 the role of value in halal products conscious consumption salma yunisa vinanda putri, nila armenia windasari │ 71 issn 2807-2049(online)| 2807-2057 (print) ambali, abdul & bakar, ahmad. (2014). people's awareness on halal foods and products: potential issues for policy-makers. procedia social and behavioral sciences. 121. 3-25. 10.1016/j.sbspro.2014.01.1104. bashir, abdalla. (2019). effect of halal awareness, halal logo and attitude on foreign consumers’ purchase intention. british food journal. ahead-of-print. 10.1108/bfj-01-2019-0011. billah, a., rahman, m. a., & hossain, m. t. bin. (2020). factors influencing muslim and nonmuslim consumers’ consumption behavior: a case study on halal food. journal of foodservice business research, 23(4), 324–349. https://doi.org/10.1080/15378020.2020.1768040 boksberger, p. e., & melsen, l. (2011). perceived value: a critical examination of definitions, concepts and measures for the service industry. journal of services marketing, 25(3), 229–240. https://doi.org/10.1108/08876041111129209 briliana, v., & mursito, n. (2017). exploring antecedents and consequences of indonesian muslim youths’ attitude towards halal cosmetic products: a case study in jakarta. asia pacific management review, 22(4), 176–184. https://doi.org/10.1016/j.apmrv.2017.07.012 caniëls, marjolein & lambrechts, wim & platje, joost & motylska-kuzma, anna & fortuński, bartosz. (2021). impressing my friends: the role of social value in green purchasing attitude for youthful consumers. journal of cleaner production. 303. 126993. 10.1016/j.jclepro.2021.126993. chen, m., & zhang, w. h. (2020). purchase intention for hydrogen automobile among chinese citizens: the influence of environmental concern and perceived social value. international journal of hydrogen energy, 46(34), 18000–18010. https://doi.org/10.1016/j.ijhydene.2020.11.099 chin, j., jiang, b. c., mufidah, i., persada, s. f., & noer, b. a. (2018). the investigation of consumers’ behavior intention in using green skincare products: a proenvironmental behavior model approach. sustainability (switzerland), 10(11). https://doi.org/10.3390/su10113922 hasan, h. (2016). a study on awareness and perception towards halal foods among muslim students in kota kinabalu , sabah. proceedings of the australia-middle east conference on business and social sciences 2016, dubai, april 2016, 803–811. hashim, a. j. bt c. m., & musa, r. (2014). factors influencing attitude towards halal cosmetic among young adult urban muslim women: a focus group analysis. procedia social and behavioral sciences, 130, 129–134. https://doi.org/10.1016/j.sbspro.2014.04.016 helicke, nurcan. (2014). learning and promoting urban sustainability: environmental service learning in an undergraduate environmental studies curriculum. journal of environmental studies and sciences. 4. 294-300. 10.1007/s13412-014-0194-8. islam, t., & chandrasekaran, u. (2016). effect of religiosity on ecologically conscious consumption behaviour. journal of islamic marketing, 7(4), 495–507. https://doi.org/10.1108/jima01-2015-0006 ismoyowati dyah. 2015. halal food marketing: a case study on consumer behavior of chickenbased processed food consumption in central part of java, indonesia. agriculture and agricultural science procedia,volume 3, : 169-172. https://doi.org/10.1016/j.aaspro.2015.01.033. jamal,a.and juwaidah sharifuddin. perceived value and perceived usefulness of halal labeling: the role of religion and culture. journal of business research volume 68, issue 5: 933-941.2015 laura d. goodwin (1999) the role of factor analysis in the estimation of construct validity, measurement in physical education and exercise science, 3:2, 85-100. http://dx.doi.org/10.1207/s15327841mpee0302_2 international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 58-72 the role of value in halal products conscious consumption salma yunisa vinanda putri, nila armenia windasari 72 │ issn 2807-2049(online)| 2807-2057 (print) mahbubi, a., uchiyama, t., & hatanaka, k. (2019). capturing consumer value and clustering customer preferences in the indonesian halal beef market. meat science, 156(april), 23–32. https://doi.org/10.1016/j.meatsci.2019.05.012 massey, m., o’cass, a., & otahal, p. (2018). a meta-analytic study of the factors driving the purchase of organic food. appetite, 125, 418–427. doi:10.1016/j.appet.2018.02.029 molinillo, sebastian & liébana-cabanillas, francisco & anaya-sánchez, rafael & buhalis, dimitrios. (2018). dmo online platforms: image and intention to visit. tourism management. 65. 116130. 10.1016/j.tourman.2017.09.021. muslichah, m., abdullah, r., & abdul razak, l. (2019). the effect of halal foods awareness on purchase decision with religiosity as a moderating variable: a study among university students in brunei darussalam. journal of islamic marketing, 11(5), 1091–1104. https://doi.org/10.1108/jima09-2017-0102 naeem, s., ayyub, r. m., ishaq, i., sadiq, s., & mahmood, t. (2019). systematic literature review of halal food consumption-qualitative research era 1990-2017. journal of islamic marketing, 11(3), 687–707. https://doi.org/10.1108/jima-09-2018-0163 nascimento, s., ferraz, l., lima, s. de, vicente, f., & melo, s. (2018). collaborative consumption : a quantitative research in light of the conscious consumption of car sharing users. 6(1), 41–54. https://doi.org/10.15640/jmm.v6n1a4 potluri, rajasekhara mouly & lee, jung wan & potluri, lohith. (2017). an exploratory treatise on consciousness and espousal of halal supply-chain: an indian perspective. the journal of asian finance, economics and business. 4. 69-74. 10.13106/jafeb.2017.vol4.no2.69. théophile, azomahou & balde, racky & diagne, abdoulaye & mané, pape & kaba, ibrahima. (2019). public finances and tobacco taxation with product variety: theory and application to senegal and nigeria. plos one. 14. e0212015. 10.1371/journal.pone.0212015. wahyoedi, soegeng & sudiro, achmad & sunaryo, s. & sudjatno, s.. (2021). the effect of religiosity and service quality on customer loyalty of islamic banks mediated by customer trust and satisfaction. management science letters. 187-194. 10.5267/j.msl.2020.8.016. williams b, onsman a, brown t. exploratory factor analysis: a five-step guide for novices . australasian journal of paramedicine 8(3). available from: https://ajp.paramedics.org/index.php/ajp/article/view/93 woodruff, r.b. (1997), “customer value: the next source for competitive advantage?”, journal of the academy of marketing science, vol. 25 no. 2, pp. 139-53. yeo, b. l., mohamed, r. h. n., & muda, m. (2016). a study of malaysian customers purchase motivation of halal cosmetics retail products: examining theory of consumption value and customer satisfaction. procedia economics and finance, 37, 176–182. https://doi.org/10.1016/s22125671(16)30110-1 https://ajp.paramedics.org/index.php/ajp/article/view/93 microsoft word 2021_v1_573_01-10.docx available online: https://journals.researchsynergypress.com/index.php/ijeiis international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) volume 1 number 1 (2021): 01-10 corresponding author ibrahimdahiruidriss@gmail.com doi: https://doi.org/10.31098/ijeiis.v1i1.573 research synergy foundation the financial problems of tsangaya system of education and its effects on almajiri in potiskum yobe state nigeria ibrahim dahiru idriss1 1federal college of education (technical), potiskum yobe state abstract the study aims to examine the financial challenges of the tsangaya system of education in potiskum area of yobe state and how it affects the almajiri. tsangaya is, generally called traditional qur’anic school has been in existence earlier to the british colonization as a source of moral and scholastic training of the muslim dominated societies in the northern part of nigeria. the system which provides, essentially, basic qur’anic education has contributed tremendously in promoting qur’anic education, inculcating self-discipline, spiritual growth of muslim individuals and the communities. the system is also facing several financial related problems which has affected almajiri (students), teachers and the school as well. the tsangaya system of education lack the required facilities for better teaching and learning such as provision of food, accommodation and other basic necessities, has affected the almajiri. therefore, this study employed a qualitative approach in exploring the financial problems of tsangaya system of education and its effect on the almajiri, this entails the techniques of documentation and interviews in collecting data while inductive approach of thematic analysis was utilized for data analysis. in depth interview was conducted in achieving the research outcome, the findings revealed that, the system of tsangaya education were in existence in potiskum area for a decade and it has affected the lives of the almajiri in various spheres of lives and its lingering financial problems brought a negative effect to the socioeconomic well-being of the almajiri in the area. keywords: almajiri, education, effects, tsangaya, problems, potiskum yobe state this is an open access article under the cc–by-nc license introduction tsangaya is regarded as one of the main islamic systems of education which has been developed in nigeria. it is believed that the tsangaya system has a long history of existence. its origin can be traced to the old timbuktu scholastic culture (yahya, 2018). the word tsangaya is derived from the sangaya in kanuri, which means educational institution (bano, antonisis, & ross, 2011). consequently, sangaya is the real name while tsangaya is hausa adulteration of the word. on the other hand, the term tsangaya school is known as makarantar allo derives its name from what is largely visible in the school that is the wooden slate allo in hausa language. apart from the general name, tsangaya has other names such as: makarantar muhammadiyya, makarantar alqur’ani, makarantar toka, etc (babajo, jamaluddin, & hamid, 2017). at present, tsangaya refers to the informal school or place where teaching and learning of the glorious qur’an and other islamic sciences is taken place. the early tsangaya schools were day institutions, children are attending from the comfort of their homes living with their families receiving proper guidance, teaching and learning (babajo, 2018). international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 01-11 the financial problems of tsangaya system of education and its effects on almajiri in potiskum yobe state nigeria ibrahim dahiru idriss 2 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) meanwhile, the term almajiri is derived from the arabic word almuhajirun which means migrants. it generally refers to a person who migrated from his house to other places or to a popular teacher in searching for qur’anic knowledge and other islamic sciences (olaniran, 2018). it is hinged on the islamic concept of migration which is widely practiced or embraced especially when acquiring of knowledge at home is either inconvenient or insufficient. besides that, the term almajiri could be use to describe two phenomena. first, and foremost any person irrespective of gender, who is begging for alms on the street as a result of disability or deformity. secondly, the children whom were sent to tsangaya school who similarly wandering about with the purpose of getting assistance from the people (hoechner, 2018). almajiri schools was structured along three tiers: kolo, titibiri and gardi. kolo. kolo is equivalent to the primary school age, aged between 7 to 15 years. the titibiri is the secondary school equivalent while gardi is equivalent to the tertiary level (bambale, 2003). this system of education had over a long period of time graduated many islamic scholars who later took the responsibility of teaching and spreading the religion of islam nationwide (shehu, 2006). however, in the course of time, the tsangaya system has been encountering some financial problems which need an immediate or urgent attention of the government and the individuals to rescue. this old system of education is still very relevant for the moral educational development in the society (babajo, jamaluddin, & hamid, 2017). the study aims to examine the financial problems of the tsangaya system of education in potiskum area of yobe state and to examine its effect of the almajiri. the financial incapacitation of these tsangaya schools which includes, lack of school buildings, poor remuneration for the teachers, student’s hostels, and other physical facilities that will aid the teaching and learning. these have made the system non-attractive to students, parents and the teachers. the almajiri (students) have been exposed to various difficulties in the process of learning, the schools have no provision of any emergency cases such as first aids being prepared to the students in case of any health care or issues, there is no provision the food security, as the students has to go out to the streets or from house-to-house begging for alms and worst still, they even do the menials jobs to feed themselves (magashi, 2015). these acts of begging have been exposing the almajiri to many dangers, as a result of their intermingling with other people some of them resort to steeling, pick pocketing and are used by others to destabilized the peace of the state (yusha’u, tsafe, babangida, & lawal, 2013). the financial challenges face by the tsangaya system of education has contributed to the deteriorated nature of the schools and the bitter consequences has affected the almajiri negatively in their academic performance, health status and socio economic and well-being of the almajiri. potiskum is one among the 17 local governments in yobe state, north-eastern part of nigeria on the highway at 11°43n 11°04e. potiskum has an area of 599 square kilometers (216 square meter) and a population of 250, 421 based on estimation in the year 2019. it has multiethnic group citizens, they are bolewa, karai-karai, ngizim and hausa fulani (bigwan, tinja, & damen, 2012). potiskum is the largest city in the state with affluent business in the district. it has been a blooming trade area in the state because of its strategic location as a center of learning, commerce and culture. people from neighboring states such as gombe, bauchi, jigawa, borno, kano and various others from chad, cameroon, niger, benin and central african republic have patronized in the largest cattle market in sub-saharan africa which is located in potiskum (hassan, international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 01-11 the financial problems of tsangaya system of education and its effects on almajiri in potiskum yobe state nigeria ibrahim dahiru idriss │ 3 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) hassan, & jambo, 2019). potiskum was chosen as the area of study because potiskum town is one of the areas that has many tsangaya schools in northern part of nigeria. the traditional leaders in the areas encouraged the development of tsangaya system of education by inviting scholars and giving them all the necessary assistance to settle and establish the schools in the area. the schools followed the informal teaching and learning circle whereas the pupils or disciples came from various parts of nigeria for the purpose of learning and memorizing the glorious qur’an. it is a belief that a student would not concentrate to memorize the qur’an while in his hometown. literature review there are many literatures that describe the history of tsangaya system of education and the problems faced by the system. these studies are significant to this study as they provide basic information on the subject matter. however, there is no qualitative study that examine in details the financial problems of tsangaya system of education and how it affects the almajiri. the study found that there is a relationship between student’s academic achievement and the improved school building conditions (fisher, 2001). zakir et al., (2014) explained that almajiris roams the streets all day searching for the little food to eat from house to house, restaurants, and marketplaces. it is extremely difficult for these pupils to come across a balanced diet food on the streets, apart from the spoilt leftover. the study highlighted that from close interaction and acquaintance with the tsangaya schools, the almajiri children eat all sorts of foods at once that sometimes have negative and dangerous feeding and nutritional effects (shehu, 2006). as a result of the financial challenges, almajiris cannot afford the health care services, and they received no treatments of any ailments from either government or private hospitals. even in some places that medical care is free, almajiri was marginalized because of his position in the society (perverz, 2005). the unhygienic nature of the tsangaya schools makes the almajiri to urinate and pass stools anywhere, because the schools lack the availability of toilets (zakir et al., 2014). abubakar & muhammad (2020) exposed that almajiris take their lessons under trees or in sheds if they are lucky. where there is accommodation for the students, it is mostly overcrowded and poorly ventilated. begging exposes the almajiri to many dangers and difficulties as they are always on the streets begging for alms which may be hazardous to their lives (yusha’u, tsafe, babangida, & lawal, 2013). though justifying this assertion, shitu & olaofe revealed that some analyst argues that almajiris who merely relies on begging for their survival and does not know where their next meal will come from, can easily become victim of threats (shittu, & olaofe, 2015). the study also reveals that as children whom are roaming in the streets face serious health challenges as a result of their exposure to sun, heat, cold, rain and other harsh weather conditions. these affect the health, mental, physical and wellbeing of the people. children of the street suffer serious health problems due to their exposure to the harsh weather of extreme cold during the harmattan period and severe heat during the hot season, this puts their spiritual, mental, social and physical well-being at risk. (thapa, ghatane, & rimal, 2009). besides that, the almajiri have not been given financial support to afford the basic necessities during the entire period of his studies. all the schools investigated under this study have no hostel accommodation, food, and clothes among others for the students. the study also reveals that the absence of the financial support by government, non-governmental and individual in the international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 01-11 the financial problems of tsangaya system of education and its effects on almajiri in potiskum yobe state nigeria ibrahim dahiru idriss 4 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) running of the almajiris life and cater their essential needs, leads them to a terrible condition. almajiris are experiencing intense lack of fundamental needs in their lives. the family poor background and poverty has effect on the children’s performance, achievements, health status and behaviors. confirming the above statement odumusu et-al, express that, children that grown up with the poor parents or under abject poverty have a high tendency of developing bad behaviors and performed below average in their studies (odumosu et al., 2013). most of the times, almajiri went to other families and engages themselves as domestic workers at their tender age, washing plates, sweeping, going errand and other domestic works. that would not allow them to concentrate on their studies and achieve the objectives of being in school. research method the study adopted the qualitative method of research whereas, documents and in-depth interview was conducted to ascertain the financial problems of tsangaya schools and how it affects the almajiri. structured interview was designed as a technique or instrument of collecting data that is widely used in qualitative research in order to ascertain the financial problems of tsangaya system of education and it is effect on the almajiri (punch, 2013). a structured interview is a type of interview in which the interviewer asks only a few predetermined questions while the rest of the questions are not planned in advance (cachia & millward, 2011). the participants of the interview include, almajiri, teachers of tsangaya, experts from the academia, parents of the almajiri, relevant government officials and people living with almajiri. the study used the thematic data analysis in analyzing the data gathered from the interview. the interview participants were coded as alj, alm, gof, pla and aljpr. findings and discussion financial problems of the tsangaya system of education in potiskum several years ago, the tsangaya system of education in potiskum, yobe state is facing the financial problems which affect the smooth running and the successes of the system in general. tsangaya system of education are not receiving any form of funding from the various governments, they are only either funded by community and individual efforts or not funded at all. many of these problems that the system is suffering from originate from this lack of funding. education, it is known that is an expensive venture requires sufficient funding for infrastructure, teachers, and teaching and learning materials amongst other forms of expenditure if it is to produce the right caliber of products. given the poor state of funding for the entire spectrum of islamic schools, it is no wonder that a majority of them are in such a despicable state (mashema & kawu). shehu, observed that, the setback of the system resulted from the poor funding by the government. in most cases, they depend on only school fees that are usually token and meagre, and do not actually sustain the schools. the society still suffers from the hangover of the notion of the almost free and charitable “tsangaya”. therefore, this problem as we all know, is very serious, because it has a direct bearing on the quality and standards of such schools and their outputs (alao, 2017). there are many financial challenges faced by the tsangaya system of education in potiskum, among them are: absence of school infrastructures and its effects on almajiri international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 01-11 the financial problems of tsangaya system of education and its effects on almajiri in potiskum yobe state nigeria ibrahim dahiru idriss │ 5 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) as a result of financial challenges of the tsangaya system of education in potiskum, issues of the physical structures available in the almajiris schools such as classrooms, hostels, conveniences sports facilities are investigated. the study revealed that tsangaya schools in potiskum do not have a proper building arrangements or structures. there is no particular structure built for the purpose of teaching and learning activities in the schools. however, the tsangaya schools that are situated on the outskirts of the town are built with thatches and sticks. the study explored the places lessons are taken in the tsangaya schools include; uncompleted buildings, a temporary shed built outside the teacher’s compound, spaces along the streets and outer spaces of people’s compounds. all the respondents testified the scarcity of schooling facilities. responding to the issues of hostels, classrooms and conveniences the participants confirmed that: “the government’s inability to provide financial assistance to the tsangaya schools has make the system to be in deplorable conditions and affected the teaching and learning of the almajiri, the absence of physical structures such as class rooms has affected the performance of the almajiri as they were studying under the trees or in the bush, this has really affected their studies and their health status” (alm1). the absence of financial support by the government and non-governmental organizations to the tsangaya schools, is among the factors led to the unavailability of physical structures as stated by a participant: “with the tsangaya’s in ability to finance the structures of the school, studies in an open place exposes many almajiris into dangers, in a situation where there is hot or very cold weather the students may fall sick and subsequently affect their health conditions” (alj2). besides that, another participant lamented on the problems faced by almajiris on the issue of accommodation in the tsangaya schools were he exclaimed that: “due to financial challenges faced by the tsangaya schools in potiskum resulted to non availability of students hostels and accommodations, this necessitates them to be sleeping in an open space, in the case of rainy season or cold weather they sleep at other people’s garages, this has exposed many almajiris to health related dangers, sometime 10-20 almajiris will be sleeping in a one garage without any ventilations this has caused many diseases to them and it has affected the smooth running of their studies” (pla). lack of students feedings and its effects on the almajiri in a general perspective, all human being need food on daily basis to survive. therefore, almajiri on the other hands also needs food for their survival. the study reveals that there is a lack of meals in the tsangaya schools in potiskum. the governments at various levels have not provided the feeding to almajiri. this necessitate the almajiri to go out and beg for what to eat, the almajiri’s food begging has affected his life, health as well as his studies. the interview respondent has reiterated that: “due to the financial incapability of the tsangaya teachers and the parents to take care of the almajiri feeding, the almajiri resorted to take their bowls and go for begging from house to house and the streets. the time they supposed to study was spent looking for food, this bagging has exposed the almajiri to many dangers and it affected his health status and studies” (alj3). besides that, another participant similarly disclosed that: “the financial issues led to the absence of available food to the almajiri, almajiri have to beg in order to get food to eat. the disadvantages of begging by almajiri are numerous. in addition to taking away a large chunk of the time that they could use in their qur’anic studies, begging reduces their self-esteem and induces in them indolence, laziness and dependence on others. it also exposes them to some sorts of deviant international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 01-11 the financial problems of tsangaya system of education and its effects on almajiri in potiskum yobe state nigeria ibrahim dahiru idriss 6 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) behavior and immoral practices. furthermore, it undermines the image of muslims and portrays islam as a religion of poverty, backwardness and filth” (alm2). food is the basic necessity needed daily for the survival of any living being, therefore, the inability of the almajiri to get three square meals daily is affecting his life, health and studies. in an interview with a participant revealed that: “with the financial weakness, food is very difficult for us to get, and most of the time we acquired food through begging either from house to house, food vendor, or a restaurant. almost all the food gotten used to be left over from the people. sometimes the food is spoiled but we have to eat for our survival, because we do not have any alternative, which affect our health condition” (amj3). absence of health care services and its effects on the almajiri a health care or medical facilities refers to the places where medical care services are provided, which includes clinics, dispensary and hospitals (maina et al., 2019). better health care services are paramount important to the physical and physiological development of human being. whereas the absence of medical facilities or its inadequacy in the tsangaya schools in potiskum expose many almajiri to dangers. these affect the health, mental, physical and wellbeing of the people. almajiri of the street suffer serious health problems due to their exposure to the harsh weather of extreme cold during the harmattan period and severe heat during the hot season, this puts their spiritual, mental, social and physical well-being at risk (thapa, ghatane, & rimal, 2009). however, two of the participants in an interview recalled that the financial incapacitation of the tsangaya schools in potiskum had made almajiri vulnerable and facing difficulty as a result of the absence of health facilities in the tsangaya schools. “financial incapability and the deplorable condition of the tsangaya schools make the almajiri vulnerable to many diseases and has no means of taking care of himself in either government nor private clinics, the almajiri may find himself in a difficult situation that will affect his health and his performance in the studies” (alj1). similarly, statement by the second participant disclosed that: “lack of health care facilities to the almajiri is affecting the studies and the life of almajiri, whereas, almajiri may fall sick and cannot afford the expenses of the medical services, he can only resort to traditional medicines of spiritual to cure his illness, this is affecting the life of the almajiri and hinders the smooth running of his studies” (alj3). the study observed that there were no hospitals, pharmacies or clinics around the tsangaya schools. the pupils could not afford the cheapest medicines either in the government or the private clinics, depicts the responses of the participants on the absence of medical facilities. a participant opined that the absence of medical facilities affected their studies, as stated that: “with the absence of free and available medical services to the expense of almajiri, in case of any diseases we cannot afford to go to hospitals we only pray to god to heal our sickness, sometimes, if the sickness persist can affect our body and can cause many damages to our body and we cannot be able to continue with our studies” (alj2). the parents poor financial background and its effects on almajiri chowdhury opined that the poverty of the family serves as the main cause of children to beg or roaming on the streets (chowdhury et al., 2017). most of the parents sending their children to the tsangaya schools in potiskum, yobe state are laborer’s or minor traders that wander from one weekly market to another. the statement was confirmed by a respondent during an interview, international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 01-11 the financial problems of tsangaya system of education and its effects on almajiri in potiskum yobe state nigeria ibrahim dahiru idriss │ 7 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) where he states that: “as a result of poverty, parent’s sent their children to the tsangaya schools without any provisions, children sometimes as little as three or four years of age would have to involve into street or door to door begging for food to eat on daily basis” (gof1). however, one of the participants disclosed that: “inadequate intervention of the almajiri’s parents due to the poor background, has negatively affected the smooth running of the almajiris program. levey was imposed on the almajiri to pay the compulsory kudin laraba to the school on weekly basis. therefore, almajiri has to strive hard in sourcing and paying the fees during the period of his study regularly, otherwise he has to be punished” (alm2). usman argue that the disadvantaged situation of the almajiri life cycle started from parent’s poor economic levels and the lack of skills acquisition, islamic studies education and formal education (usman & romic, 2015). absence of significant skills that can make them to get employment or self-reliance which are subjected to poverty and its related nasty experiences. agreeing with the above views, one of the participants mentioned that: “as a result of our inability to take charge of our wards financial responsibilities due to financial incapability, we resort to enrolling our children to the free tsangaya schools instead of formal schools where fees are charged. most of the times we are unable to give either school fees nor incentives to the teachers. though, it’s our responsibility to cater the educational needs our children, which includes, payment of school expenses, feeding, clothing and other daily needs. these would assist them in achieving their desired goal of achieving the qualitative education and succeed in life” (aljpr1). lack of financial support from the government and the community and its effects on almajiri there are many national and international organizations who are agitating for street child welfare. among these organizations are: united nations international children’s emergency funds (unicef), aid for human and children aid foundation. despite this agitation, the absence of government support to the almajiri pupils exposed many children to the street (abro, 2012). scholars like isiaka strained the significance of government’s involvement in the tsangaya qur’anic school structure, with a view to improving the socioeconomic wellbeing of the almajiris (isiaka, 2015). therefore, the tsangaya system of education in potiskum are facing the same challenges of not receiving any financial assistance from either the government or wealthy individuals, this has really affected the lives and conditions of the almajiri. the interview participants explicitly stated that: “the absence of the financial support from the stakeholders towards the development of tsangaya schools contributed to the deteriorations states of the schools, the schools needed financial support to build classes, hostels and other things. on the other hand, the financial incapacitation necessitates the almajiris to move into the streets seeking for alms in order to take care of their salves” (alj1). interview with participant reiterated that: “we were not being given recognition by the government and the community at the same time, we have never received any financial assistance from the government, but sometimes people used to render token assistance in cash or kind, sometimes with food items especially from the parent or guardian of almajiri” (alj2). the setback that the tsangaya schools falls into, has been as a result of the absence of financial support by the government and non-governmental organization to the tsangaya schools, as a participant disclosed: “financial handicapped suffered by the tsangaya schools is as a result of government in international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 01-11 the financial problems of tsangaya system of education and its effects on almajiri in potiskum yobe state nigeria ibrahim dahiru idriss 8 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) ability to support the schools, this financial difficulty has make the schools to be backward, hence affected the conducive environment for the studies of the almajiri and made him perform below the expectation” (pla1). the study exposed that almajiri have not been given financial support to afford the basic necessities during the entire period of his studies. all the schools investigated under this study have no hostel accommodation, food, and clothes among others for the students. the research also reveals that the absence of the financial support by government, non-governmental and individual in the running of the almajiris life and cater their essential needs, leads them to a terrible condition. almajiris are experiencing intense lack of fundamental needs in their lives (odumosu et al., 2013). they do not have all the basic needs for the improvement of their survival. the participant reveals that: “lack of essential needs such as soap, shoes, detergents, tooth paste and others make people in the community are running away from us and as result we are always being isolated from the community which affects our social interaction with people and perceive almajiri as inferior in the society” (alj3) discussion the data gathered from interview indicate that tsangaya schools in potiskum, yobe state were engulfed with so many financial challenges, ranging from unavailability of physical and infrastructures, feeding and health care services for the almajiri. these challenges make the tsangaya schools backward and has affected the level of performance, health status, security and socio-economic status of the almajiri. the study found that government and communities’ inability to financially support the tsangaya schools has made the system un attracted and put the lives of the almajiri in many dangers and exposed them to many social vices and other forms of insecurity in the state. conclusion the study conclude that the financial problems faced by the tsangaya schools in potiskum area of yobe state has contributed in making the system backward and negatively affected the almajiri educationally, socially and economically. whereas, the study has described that, the financial problems which includes school’s infrastructures, feeding, health care services have affected the progress of the tsangaya schools, and hence affect the almajiri in his studies such as performance and his health care, well-being and social status. the host communities and the government are not giving adequate financial support to the tsangaya schools, this make the system to be in a deplorable condition and the nemesis has backfired on the almajiri and society at large. recommendations based on the findings of this study, the researcher would like to recommend the following for the improvement of the condition of almajiri and tsangaya system of education in potiskum local government area of yobe state. i. the government should finance, intervene and support in building the physical structure of the tsangaya schools. which is boarding by nature, as there is no individual that can afford to international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 01-11 the financial problems of tsangaya system of education and its effects on almajiri in potiskum yobe state nigeria ibrahim dahiru idriss │ 9 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) establish the tsangaya school unless with the intervention of the government which will enable to reach out the basic minimum infrastructure and the welfare conditions of the almajiris. ii. state government and local government authorities should take active role in financing, supervising the activities of tsangaya schools in the areas by giving them any possible reenforcement and continue to assist teachers (with even mega amount of salary or allowances) in the tsangaya schools. iii. the government and stakeholders should come up with a salary scale structure in favor of the teachers of tsangaya schools, or they should be included in the government’s payroll, this is because they are currently run-on charity. the teachers are not in governments payroll. iv. awareness, the communities need to be aware of the importance of the tsangaya schools in their midst, the teaching and learning the glorious qur’an is a very vital to the social and moral development of the ummah, therefore there is a need for the society to assist the schools financially. v. philanthropic activities, the wealthy individuals among the various communities should inculcate the gesture of generosity by assisting the tsangaya schools with the required items which includes physical structures, feeding and other incentives to the teachers and the students. these would go along in curtailing the financial inabilities of the tsangaya schools. vi. awqaf institutions, the institutions of waqf should empower the tsangaya schools with their funds and properties. some of the waqf properties can be used as schools and be managed by the tsangaya schools, cash waqf can be sourced and utilized for the payment of salaries, school’s infrastructures, and other working materials. references abubakar. a. m. & muhammad u., (2020). tsangaya school system and its challenges in contemporary nigeria: a case study of akko local government area, gombe state, nigeria. al-hikmah journal of islamic studies, 8(1), 7-17. alao, o. e. (2017). the “almajiri syndrome”, burden of poverty and human security challenges in northern nigeria. journal of international politics and development, 15(1), 141. babajo, h. h. (2018). the predicaments of almajiris children of the street in kano state nigeria. universiti utara malaysia, babajo, h. h., jamaluddin, z., & hamid, s. a. (2017). the challenges of tsangaya quranic schools in contemporary societies: a study of kano state nigeria. asian journal of multidisciplinary studies, 5(6). bambale, k. (2003). ‘the need for the reform of almajiri system to education for attainment of the nigeria vision 2020. paper presented at the farfaru journal of multi-disciplinary studies. special conference edition. bano, m., antonisis, m., & ross, j. (2011). islamiyya, qur’anic and tsangaya education institutions census in kano state (final draft report). kano, nigeria: education sector support programme, kano university. bigwan, e., tinja, b., & damen, j. (2012). prevalence of schistosomiasis among secondary school boarding students in potiskum metropolis, yobe state, north-eastern nigeria. bayero journal of pure and applied sciences, 5(1), 155-158. cachia, m., & millward, l. (2011). the telephone medium and semi-structured interviews: a complementary fit. qualitative research in organizations and management: an international journal. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 01-11 the financial problems of tsangaya system of education and its effects on almajiri in potiskum yobe state nigeria ibrahim dahiru idriss 10 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) chowdhury, s., chowdhury, a. s., huq, k. e., jahan, y., chowdhury, r., ahmed, t., & rahman, m. m. (2017). life style and risk behavior of street children in bangladesh: a health perspective. health, 9(04), 577. fisher, k. (2001). building better outcomes: the impact of school infrastructure on student outcomes and behaviour. schooling issues digest. hassan, a. a., hassan, y., & jambo, u. m. (2019). nexus of economic activities and haulage transportation: an ethnographic perspective from potiskum (yobe state) nigeria. international journal of scientific research and review, 7(2). hoechner, h. (2018). quranic schools in northern nigeria: everyday experiences of youth, faith, and poverty (vol. 54): cambridge university press. magashi, s. b. (2015). education and the right to development of the child in northern nigeria: a proposal for reforming the almajiri institution. africa today, 61(3), 65-83. maina, j., ouma, p. o., macharia, p. m., alegana, v. a., mitto, b., fall, i. s., . . . okiro, e. a. (2019). a spatial database of health facilities managed by the public health sector in sub saharan africa. scientific data, 6(1), 1-8. mashema, b. l., & kawu, g. s. a. the integration of traditional islamic education schools with the western education schools model: a case study of azare tsangaya model boarding primary school. odumosu, o., odekunle, s., bolarinwa, m., taiwo, o., ajala, a., alonge, s. k., . . . akujobi, c. (2013). manifestations of the almajirai in nigeria: causes and consequences: nigerian institute of social and economic research. olaniran, s. o. (2018). almajiri education: policy and practice to meet the learning needs of the nomadic population in nigeria. international review of education, 64(1), 111-126. perverz, t. (2005). situational analysis of street children in pakistan. retrieved on 8th july (2008). in. punch, k. f. (2013). introduction to social research: quantitative and qualitative approaches: sage. shittu, a. b., & olaofe, m. a. (2015). situations of the al-majiri system of education in contemporary nigeria: matters arising. ilorin journal of religious studies, 5(2), 37-46. shehu, s. (2006). improving qur’anic (tsangaya) education in nigeria: trends, issues, challenges and the way forward. paper presented at the a three–day workshop on tsangaya system of education, borno state agency for mass education, maiduguri. thapa, k., ghatane, s., & rimal, s. p. (2009). health problems among the street children of dharan municipality. kathmandu university medical journal, 7(3), 272-279. usman, a., & romic, a. (2015). a proposed framework of unemployment and youth restiveness in the north-eastern nigeria: exploring the role of ‘almajiri’culture. australian journal of basic and applied sciences, 9(14), 45-52. yahya, a. (2018). tsangaya: the traditional islamic education system in hausa land. jurnal pendidikan islam uin sunan gunung djati, 4(1), 1-14. yusha’u, m., tsafe, a., babangida, s., & lawal, n. (2013). problems and prospects of integrated almajiri education in northern nigeria. scientific journal of pure and applied sciences, 2(3), 125-134. zakir, a., abubakar, u., lawal, u., imrana, h., habibu, i., hassan, i., & harande, m. (2014). the practice of almajiri: prospect and socio-medical challenges in northern part of nigeria. journal of african studies and development, 6(7), 128-131. available online: https://journals.researchsynergypress.com/index.php/ijeiis international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049(online)| 2807-2057 (print) volume volume 2 number 1 (2022): 1-17 corresponding author agusgunawan1405@gmail.com doi: 10.31098/ijeiis.v2i1.965 research synergy foundation improving education quality through madrasa committee management in indonesia agus gunawan1, yuyun rohmatul uyuni2, muhamad fauzi3 1 islamic state university of sultan maulana hasanudin banten, indonesia 2 islamic state university of sultan maulana hasanudin banten, indonesia 3 technology and business institute of ahmad dahlan jakarta, indonesia abstract islamic education institutions in indonesia, with a muslim population majority, create a quality focus on education development in realizing the national character and sustainable development goals (sdgs), whereas the goal is creating education for all and equity. need to realize quality education has built on the strengthening of madrasah committees according to religious ministry policy number 16 /2020 about madrasa committee as stakeholder participation applied during the covid19 pandemic with various limitations. madrasa committee management being an independent, professional, and modern principal, is an essential instrument in providing educational quality services to community needs. the weakness and less contribution of duties and functions as the madrasa committee becomes inhibits instrument to islamic education quality achievement, and it is crucially this research. the objective of the research describes the strengthening of madrasah committee management to improve education quality. a research method is using a mix-method with a concurrent triangulation approach, research locations at state madrasa in banten province of indonesia with interview and observation instruments. the results show that madrasa committee management is improving the management, especially for organizing, implementation and supervision. the committee's duties are providing financial support, thoughts, and staff for administering madrasa education, developing madrasa cooperation, supervising the implementation and management of education, and receiving and following up on complaints, suggestions, criticisms, and aspirations from students, parents, and the community. sustainable development goals imply efforts to improve education quality through the madrasa committee management as public social participation. keywords: development; madrasa committee; participation; education this is an open access article under the cc–by-nc license. introduction education produces a model of human resources today and in the future to produce quality and competitiveness. it requires planned strategic steps to increase the quality and relevance of education development seen in the social, cultural, economic, and political dimensions (tanjung, 2020). sustainable development goals (sdgs) of ensuring quality education that is inclusive and equitable for all students so that middle and low-income countries can achieve learning objectives (filho et al., 2020). as we know that at the beginning of 2020, the whole world experienced a global pandemic, the authors see that the coronavirus disease (covid-19) pandemic has an impact on the world of education with the many limitations faced, especially in indonesia. its policies in various countries exposed to this disease with lockdown or quarantine are carried out to reduce the interaction of many people who can provide access to the spread of covid-19 (e. nugraha & fauzi, 2020). this international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 1-17 improving education quality through madrasa committee management in indonesia agus gunawan, yuyun rohmatul uyuni & muhamad fauzi 2 │ issn 2807-2049(online)| 2807-2057 (print) fact shows the importance of strengthening educational institutions to maintain the quality of learning. the effort to maintain the quality of education is the ability managing of educational institutions in a modern and professional manner as the quality of the learning process. it was directly related to human formation, as in national education ministry number 20/2003, which indicates that national education functions to develop capabilities and shape the character and civilization of a nation with dignity (kemdikbud, 2017) it requires public social participation as a form of responsibility for education development. in education development, islamic education or madrasa is one characteristic of indonesia. the contribution of islamic education has presented itself as education that is flexible, responsive, and following the times, future-oriented, balanced, oriented to superior quality, egalitarian, fair, democratic, and dynamic (lubis & anggraeni, 2019). islamic education institutions can change a new paradigm of education-oriented towards the quality of all activities that interact with it, all of which lead to the achievement of quality education. it gives an essential meaning to the social order of education in indonesia, which is still vital for islamic education. madrasa, an islamic educational form the tradition of islamic education institutions, is rooted in indonesia (muttaqin et al., 2020). from informal education to formal educational institutions with the same methods or thoughts (adelman & lemos, 2021). madrasa needs to absorb the elements of modern education embedded in the national education system to improve its quality (syarif, 2020). islamic education has long been considered second in rank. however, the rise of islamic conservatism in indonesia has led to an increase in islamic education in the public of school curriculum in recent years by teaching a core curriculum of general subjects supplemented by an additional thirty percent of religious education subjects and arabic (d. nugraha et al., 2020). madrasas are required to function to improve understanding of religious knowledge and the ability to practice islamic teachings (wijaya, 2021). data to the ministry of religion, more than sixty hundred madrasas in indonesia, whereas fifty-three percent have been accreditation and fortyseven percent have not been accredited (kemenag, 2018). the presence of madrasas in society dramatically contributes to the development of islamic education for the community by directing and motivating their children to study hard and diligently (basit & mudlori, 2019). madrasa is emerging progressive ideas to the attitude of pesantren, that avoided modernization development. the achievements of madrasa are still low and cannot compete with public schools (kurniawan & miftah, 2020). both emphasized that there is a need to increase awareness of the quality of education in madrasa. in realizing the quality of education in madrasas through institutional strengthening, it is published regulation ministry of religion number 16/2020 concerning madrasa committees including carrying out the function of gives, where the madrasa committee provides financial support, thoughts, and personnel in the delivery of education according to the needs of the madrasa. the madrasa committee is an independent institution consisting of parents, students, and a leader community carrying education experts with the task of supporting the improvement of the quality of madrasa education services (kemenag, 2020). obstacles to madrasa committees include committee members who are rarely complete at meetings and objections to student guardians in international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 1-17 improving education quality through madrasa committee management in indonesia agus gunawan, yuyun rohmatul uyuni & muhamad fauzi │ 3 issn 2807-2049(online)| 2807-2057 (print) making voluntary donations (septiana et al., 2018). the empowerment of madrasa committees needs attention to improve the quality of education (ramli, 2021). sixty percent of school committee recruitments stated that they were not following procedures and seventy percent of school committee functions were declared not carried out (udit et al., 2020). these two facts explain how the school or madrasa committee operates and functions, which should be able to display an institution that has a function as determined by the government. the role of management in the school committee are planning, organizing, implementing, and supervising as a school committee runs effectively to answer educational goals and challenges (pekkolay, 2021). financial management is carried out by the school only (widyastuti et al., 2020). the school committees never supervised if requested by the school and never monitored teachers and education personnel. the presence and activeness of madrasa committees are essential in creating quality madrasas in all educational instruments. the harmonious relationship between schools, parents, the community, and other institutions in society, including the world of work, will make them feel responsible for the quality of education in schools (lysenko & zharinova, 2021). the school committee is a new organization in the world of education that is interesting to examine more deeply, especially in helping improve the quality of education in schools (ardianti & ahmad, 2018). with its implementation, the quality of education and practice in indonesia tends competition with the international community (nuryana et al., 2020). the low level of community participation and the inadequate role of the school committee in contributing to educational performance indicates that the school committee is unable to its role and function. provide consideration, support, and supervise school performance in providing educational services. this fact implies the need for research on how the school committee management contributes to the achievement of the goals of formation, recruitment, function implementation, and program success in improving the quality of education. from several previous explanations, the weakness of madrasa education needs to be strengthened by the committee's role in following the policy of the minister of religion 16/2020. however, unfortunately, implementation is still weak and needs strengthening of madrasa committee management, coupled with the covid-19 pandemic, which causes the committee's role to be less contributing to condition improvement. this research differs from the previous one carried out during the covid-19 pandemic, which implemented large-scale restrictions. some committee members reduced death due to exposure to covid-19 and the research object at public madrasas by management theory approach. the purpose of this research is to explain the role of management (planning, organizing, implementing, and supervising) in carrying out its duties and functions as a madrasa committee? literature review an institution needs a system that helps compile components or materials more effectively, determines objectives, and involves all the resources needed for all the objectives and components by integrating management principles. management is a typical process consisting of planning, organizing, implementing, and controlling actions to determine and achieve goals using human and other resources (bright, 2019). meanwhile, another opinion explains that management is the science and art of managing the process of utilizing human resources and other sources effectively and efficiently (sadikin et al., 2020). the planning function consists of reviewing related policies, international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 1-17 improving education quality through madrasa committee management in indonesia agus gunawan, yuyun rohmatul uyuni & muhamad fauzi 4 │ issn 2807-2049(online)| 2807-2057 (print) analyzing institutional conditions, formulating objectives, collecting data and information, analyzing data and information, formulating and selecting alternatives, and determining steps for implementing activities. the application of management educational institutions has applied the stages in preparing school or madrasa management plans by taking into account several principles as follows input to parents of students, the results of an evaluation of previous learning. the determination of targets and programs to be achieved has a model based on the school management planning process, which prioritizes two considerations, is a principle of trust and the results of previous evaluations, as well as setting targets and programs to be achieving (hadi, 2020). apart from these aspects, there are other things in determining management. there are fundamental elements that cannot be separated from one another: objectives, policies, procedures, progress, and programs that will be implemented in the next year. thus, management is an activity with predetermined objectives based on planning, organizing, implementing, and controlling. realizing educational institutions are madrasas requires holistic and integrated attention and application. one of them is madrasa-based management, the education stakeholders as parties related to the education process, namely the guardians of students and the community. the madrasa must work together and have a burden and responsibility. balanced and proportional in making policies and implementing the learning and teaching process to improve the quality of madrasa. avoid overlap burdens and responsibilities among education stakeholders; it is necessary to have an independent, democratic, transparent institution that all levels of society can trust. a madrasa committee was formed to accommodate the roles and responsibilities as well as balanced and proportional authority between madrasas, guardians of students and the community, and other stakeholders. then reaffirmed in number 16/2020 regulation concerning madrasa committees, it is stated that the madrasa committee is an independent institution consisting of parents/guardians of students, community leaders who care about education, and education experts (kemenag, 2020) the position of the school committee is a character that is in the school committee indicating, among other things: domiciled in an academic unit, consisting of an academic unit or several academic units at the same or different levels. however, it is located in an adjacent location or an academic unit managed by an education provider or due to other considerations, and this body is independent. it does not have a hierarchical relationship with government agencies (ortizmartínez et al., 2022). it can be explained that a madrasa committee is an independent institution/body consisting of a group of people who must help with education in madrasas, among other things helping with operational costs, building madrasa buildings, educational facilities, and infrastructure. it will accommodate the surrounding community in improving the quality-equity and efficiency of education management. the management of the madrasa committee usually comes from the surrounding community, which collaborates with madrasa teachers, for example, alumni, community leaders, educational leaders, and entrepreneurs. the school committee has a role in providing considerations or choices to schools, as well as providing support, control, and bridging the interests of the community and education delivery (alfikalia & widyaningsih, 2021). the part of the school committee provides consideration in international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 1-17 improving education quality through madrasa committee management in indonesia agus gunawan, yuyun rohmatul uyuni & muhamad fauzi │ 5 issn 2807-2049(online)| 2807-2057 (print) determining and implementing education policies, supporting education delivery, and controlling and mediating between the government and the community. the encouraging growth of public attention and commitment to quality education, collaborating with the community, accommodating and analyzing aspirations, providing input, encouraging parents and the community to participate in education, raising funds from the community, and conducting evaluations. community participation in the administration of the ideal madrasa takes place in synergy between individuals, groups, families, professional organizations, employers, and community organizations. their participation as a source, implementer, or user of education is also included in planning, administering, and controlling education. the ideal madrasa requires high community participation in the form of ideas, concepts, morals, information, thoughts, skills, and materials needed for the sustainability of life and the development of educational institutions to improve the quality of education. there, community-supported members of the madrasa committee provide consideration and support and act as a liaison and controllers for the realization of quality, transparent, accountable, equitable, and fair education (lasminah et al., 2021). in madrasa management, by involving stakeholders, the function of the madrasa committee becomes an integrated unit so that it can explain that the functions of the madrasa committee include the following: giving consideration, supporting, controlling, mediating, driving the growth of community attention and commitment and collaboration with the community ((yanto, 2021; khoiriyah et al., 2021). in carrying out the tasks referred to number 16/2020 regulation, it emphasizes that the madrasa committee carries out functions: giving consideration to (formulating madrasa policies and programs, preparing madrasa work plans and budgets, determining madrasa performance criteria, developing educational facilities and infrastructure in madrasa); providing financial support, thoughts, and personnel in the delivery of education in madrasas; development of madrasa cooperation; supervising the administration and management of education; and acceptance and follow-up of complaints, suggestions, criticisms, and aspirations from students, parents/guardians, and the community. in this era of regional autonomy, madrasas have greater autonomy and educational space. the madrasa-based management paradigm provides the broadest possible opportunity to manage and regulate the implementation of education in each madrasa (umam, 2019). with the budget availability in rapbs, there is an assumption that the school committee is a bureaucratic institution under the school principal, even under the education office principals. provision of the school committee budget in the rapbm does not mean that the budget does not come from the school principal but from the family and the community (noho et al., 2021). the school committee raises funds and other educational resources to provide support for personnel, facilities, and infrastructure, as well as education supervision, then raises funds and other educational resources (assistance and donations, not levies). the school committee has included monitoring education personnel, non-teacher education personnel, monitoring conditions, coordinating and evaluating, monitoring, and evaluating budgeting support. the school committee's efforts to improve the madrasa's performance include regular meetings with student guardians and recitation once a semester. they are raising funds and other educational resources from the community and donors and implementing school policies, including recruiting educators and admitting new students. the construction of new classrooms and school international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 1-17 improving education quality through madrasa committee management in indonesia agus gunawan, yuyun rohmatul uyuni & muhamad fauzi 6 │ issn 2807-2049(online)| 2807-2057 (print) infrastructure, following up on complaints, suggestions, criticisms, and aspirations from students, parents, and the community for school performance for an increase in school achievement (qohar, 2019). the school committee is located in the school education unit, at all levels, from primary to secondary education, in both public and private educational institutions. the objectives of the school committee are: to accommodate and channel the aspirations and initiatives of the community in creating operational policies and educational programs in academic units, to increase the responsibility and role of the community in the delivery of education, and create an atmosphere and conditions of transparency, accountability, and democracy in the implementation and quality education services in the education unit (hidayati, 2018). the school committee must submit reports to their student parents, communities, and madrasa principals through regular meetings at least once a semester. it comprises school committee activities and the results of fundraising and other educational resources from the community (winoto, 2021). the success in the provision of education is not only the responsibility of the central government but also the provincial, district, or city governments, schools, parents, and communities. the community-based participation and school-based management are not only to implementing in indonesia. however, in other words, the principal of application are two concepts that schools can provide quality education services. for this reason, synergic cooperation from the school, family, and community is needed systematically to participate in the management of education. in order to avoid overlapping burdens and responsibilities among education stakeholders, an independent, democratic, transparent institution that is trusted by all levels of society is needed. a school committee was formed to accommodate roles and responsibilities and equal authority between the school, student guardians, and the community. the school committee is an independent body accommodating community participation in improving education management quality, equity, and efficiency. the body is adjusting to each academic unit's local conditions and needs, such as the madrasa committee, madrasa council, and school council. thus, the madrasa committee is an institution established in each madrasa that aims to help the madrasa achieve the desired targets by functioning as a body of consideration, support, control, and liaison. quality of education is the ability of schools to manage operationally and efficiently components related to schools to produce added value to these components according to the prevailing norm or standards (kemdikbud, 2019). quality in education includes four qualities input, process, output, and outcome (tuala, 2018). quality in the context of integrated quality management or total quality management (tqm) is not just an idea. however, a philosophy and methodology to assist institutions in managing change systematically and in totality through a change in vision, mission, values , and goals. achieving good quality madrasa certainly requires a variety of quality madrasa activities. a quality madrasa here is interpreted as a madrasa that can provide satisfaction to the madrasa community (susilo et al., 2021). quality is an ability possessed by a product or service to meet needs or expectations, satisfaction, and customers in education are grouped into internal customers and external international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 1-17 improving education quality through madrasa committee management in indonesia agus gunawan, yuyun rohmatul uyuni & muhamad fauzi │ 7 issn 2807-2049(online)| 2807-2057 (print) customers. internal customers are student learners and external customers in society and the industrial world (burhanudin et al., 2018). world education assesses the quality of a school's graduates from the suitability of their abilities with the objectives set in the curriculum. in general, quality or quality is a comprehensive description and characteristics of goods or services that show their ability to satisfy expected or implied needs. the quality of the school is developing through improved management that involves: clients or customers, leadership, teams, processes, and structures (garcía-fernández et al., 2022). the transformation to quality madrasa begins with adopting a shared dedication to quality by the school board, managers, staff, students, teachers, and the community. the process begins with developing a quality vision and mission for the region, each madrasa, and the department in the region (abdullah, 2019). education quality standards carried out by education units refer to the national education standards, including competency of graduates, content, process, educators and education personnel, facilities and infrastructure, management standards, financing standards, and educational assessment standards (kemdikbud, 2019). the education services described above include teaching materials (cognitive, affective, and psychomotor), methodologies (varies according to teacher abilities), school facilities, administrative support, facilities and infrastructure, and other resources, as well as creating a conducive atmosphere (akkaya & kapıdere, 2021). another stated, sopingi et al., (2021) finding the effectiveness of school committee performance which was quite good. thus, the quality of education is the ability of educational institutions to manage components related to schools according to applicable standards. the conceptual definition of madrasa committee management is an activity with the objectives set by the madrasa committee based on planning, organizing, implementing and monitoring. the operational definition of madrasah committee management is an activity with the objectives set by the madrasah committee based on planning, organizing, implementing and monitoring with indicators as the body of consideration, support, control and liaison. the conceptual definition of education quality is the ability of educational institutions to manage components related to schools according to applicable standards. the operational definition of education quality is the ability of educational institutions to manage components related to schools according to applicable standards with indicators of teachers, infrastructure, teaching and learning processes and awards for achievements. research method the this research is mix-method (quantitative and qualitative) with a concurrent triangulation approach with data simultaneously at the research stage, then comparing qualitative data with quantitative data to find differences or combinations. the research location is in min 1 serang district, mtsn 1 serang city, mtsn cilegon city, man 1 serang city, and man 1 serang district of banten province. the research data sources are principals and madrasa committees. the research instrument was an observation guide, interview guide, and documentation. so, the data analysis process by reduction, display, and conclusion or verification. descriptive analysis methods are statistics that are used to describe or describe the collected information as is without the intention of making generalized conclusions or generalizations. primary data is obtained directly from the data source, observed, and recorded for the first time from the respondents are the head of the madrasa and 3 madrasa committee administrators, so there are 20 respondents international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 1-17 improving education quality through madrasa committee management in indonesia agus gunawan, yuyun rohmatul uyuni & muhamad fauzi 8 │ issn 2807-2049(online)| 2807-2057 (print) to explain the relationship between variables and components in this study as shown in the following picture: figure 1: convergent design model (creswell, 2014) findings and discussion according calculation results of the validity of the 61 items of the madrasa committee role instrument with the coefficient formula (alpha cronbach) and the reliability coefficient (spearmanbrown) of 0.957. the results of the calculation of the validity of 28 items of educational quality instruments with the coefficient formula (alpha cronbach) and the reliability coefficient (spearman-brown) of 0.901. the study related to individual respondents consisting of madrasa principals and madrasa committees by measuring the management of madrasa committees. including planning, organizing, implementing, and supervising their functions as a body of consideration, support, control, and liaison. in comparison, the quality of education includes teachers, infrastructure, teaching and learning activities, and awards with indicators of education level, teacher competence, educational tools and media, library rooms and textbooks, teaching materials, teaching methods, evaluation scores, praise, and scholarships. to get an overview of the results of respondents' answers in filling out the answered questionnaire to find out the average score obtained so that it can give the predicate shown in table 1 below: table 1: role of madrasa committee management quantitative method 1. madrasah committee management variable (x/mkm) a. dimensions (planning, organizing, implementation, monitoring) b. indicators (consideration bodies, supporters, controller and liaison) 2. education quality variable (y/mp) a. dimensions (teachers, facilities, activities learning and rewards) b. indicators (level of education, teacher competence, educational tools & media, library space & textbooks, teaching materials, teaching methods, evaluation value, praise and scholarship) 3. simple linear regression analysis qualitative method 1. madrasah committee management in planning, organizing, executing, supervision as a body of consideration, support, controller and liaison 2. triangulation analysis compare and link together (concurrent triangulation) international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 1-17 improving education quality through madrasa committee management in indonesia agus gunawan, yuyun rohmatul uyuni & muhamad fauzi │ 9 issn 2807-2049(online)| 2807-2057 (print) total disagree disagree doubtful agree total agree sum avarage f 1 % f 2 % f 3 % f 4 % f 5 % 2747 3.29 0 0 0 135 74 9,82 398 1044 43,46 206 1024 29,99 81 605 14,74 based on table 1, it can be seen that the madrasa committee management has an average score of 3.29, which is in the satisfactory category. table 2: education quality total disagree disagree doubtful agree total agree sum avarage f 1 % f 2 % f 3 % f 4 % f 5 % 0 0 0 8 16 0,75 198 594 27,87 244 976 45,80 109 545 25,57 2131 3,77 based on table 2, it can be seen that the quality of education has an average score of 3.77, which is in the good category. table 3: predicate criteria analysis. scoring average predicate object rmcm eq 1,0-1,7 very poorly 1,8-,2,5 poorly 2,6-3,3 satisfactory 3.2 3,4-4,1 good 3.7 4,1-5,0 very good based on table 3 above, it can be explained that the role of madrasa committee management is in an average score of 3.2 which indicates a fairly good predicate, then the quality of education shows an average score of 3.7 with a good predicate. the results of structured interviews with five madrasa principals believe that 'the presence of the madrasa committee is significant to improve the quality of education in a madrasa. in contrast, the structure and personnel arranged in the madrasa committee 'is considered to have good communication, integrity and experience' in management, collaboration, and educational institutions. in implementing the work program, the madrasa committee has duties and functions as regulated. they have the view that 'the presence of the madrasa committee has not fully functioned according to existing regulations, but on the other hand, it is emphasized that it is limited to being invited to the ratification of the madrasa budget plan (rapbm). how is the management of madrasa committees carried out? the involvement of madrasa committees has only been placed or functioned in the planning process, namely in the budgeting process, not in other process. the obstacle madrasa committees face in carrying out their duties and functions is "the limited time the management has because some of them still have their daily activities that cannot be abandoned." in a structured interview with the madrasa committee, it was found that 'the madrasa acknowledges the presence and function of the madrasa committee is very necessary.' what function or what is often requested by madrasas "basically, our involvement madrasa committee is more often invited by the madrasa, especially in budgeting to be asked for consideration and liaison international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 1-17 improving education quality through madrasa committee management in indonesia agus gunawan, yuyun rohmatul uyuni & muhamad fauzi 10 │ issn 2807-2049(online)| 2807-2057 (print) cooperation so that budgeting is achieved." is the management of the madrasa committee carried out optimally? the management process carried out by the madrasa committee is dominant in budget planning, so it is not optimal for other process. the duties and functions of the madrasa committee have not been maximized because "the obstacle faced by most of the madrasa committee administrators is that there are still many activities at their place of work." it is essential that the presence, duties, and functions of the madrasa committee in improving the quality of education "we realize that the function of the madrasa committee can improve the quality of education, so it needs to involve wider stakeholders." there is a need for reinforcing interviews with officials of the islamic education section at the religion officer of banten province and the religion officer in serang city who oversees the madrasa so that they can hear or receive information from the head of the madrasa and the madrasa committee itself. the regulations of number 16/2020 detail inform that duties and functions of the madrasa committee have previous complement ones. there has been no socialization or orientation for madrasa committee administrators due to the covid-19 pandemic; only a sheet has been given to each madrasa to be submitted to their respective madrasa committees. until now, there has been no comprehensive evaluation of the madrasa committees in banten province, which goes back to the respective madrasa. efforts made to madrasa and committees are given to supervisors to actively involve the madrasa committee in the process of activities in the madrasa and not only be invited by the madrasa but also must be proactive as a concrete manifestation of the process in improving the quality of education. based on the regulation number 75/2016 and number 16/2020, which regulates school and madrasa committees. it has a critical context to provide full support for the implementation of programs, duties, and functions of the madrasa committee so that these regulations have consequences for school administrators, and the madrasa provides room for the governance of madrasa committees. as a process in a formal institution, the importance of management as a system that helps run activities or stages to achieve predetermined targets and goals. the management process is implemented to be one of the indicators of a modern organization or institution that prioritizes the process as a system. for this, the management component includes planning, management, implementation, and supervision in carrying out duties and functions as a madrasa committee following applicable regulations. number 16/2020 regulation describes the duties and functions of the madrasa committee, namely giving considerations (formulating policies and programs, compiling work plans and budgets, determining performance criteria, and developing educational facilities and infrastructure), providing financial support, thoughts, and personnel, in the provision of education, development of cooperation, supervision of the administration and management of education, and acceptance and follow-up of complaints, suggestions, criticisms, and aspirations of students, parents/guardians, and the community. the importance of management as an institution or organization to the process must be passed by determining target objectives. the average score of the management role of the madrasa committee is 3.2 with a reasonably good predicate, which shows a management process carried out by the madrasa committee, which is focused on considering preparing rapbm but has not been involved in the following management process, including management, implementation, and international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 1-17 improving education quality through madrasa committee management in indonesia agus gunawan, yuyun rohmatul uyuni & muhamad fauzi │ 11 issn 2807-2049(online)| 2807-2057 (print) supervision. the result supported ramli (2021), where the empowerment of the madrasa committee has an average score of 3.4, including in the excellent category. then the interview results show that the madrasa committee's role and function are not yet maximized. it has only been assigned to the extent of budget planning (rapbm) with a function of consideration and liaison. it is due to the absence of a work program prepared by the madrasa committee as a management process, even though all madrasa has a madrasa committee whose preparation follows the provisions involving stakeholders, which is an obstacle. not all madrasas compile and determine work programs; this is supported by rozi et al., (2020), who found that the role of madrasa committees was not optimal in monitoring and implementing and did not have a work program. determining the work program is essential, but from the results of observations and documentation, it can be seen that only one madrasa committee work program and the quality of education is only one madrasa out of the five samples of research objects. it indicates that the madrasa committee has not implemented the main work program following the interests and needs of each madrasa. it is because the duties of the madrasa committee management have not become a priority. the management role of the madrasa committee is unless optimum, and this is following the opinion. the school committee is independent and must also be professional with the understanding. it must carry out roles and functions, not only as a complementary tool in schools or as a "stamper" on the principal's policies. management process, namely planning at the rapbm, as a madrasa committee, has carried out its function as a consideration in budgeting as well as a liaison or mediator with other parties in terms of how madrasa activities are carried out correctly. usually, things are done in training activities, resource persons, individual figures, looking for sponsors, and parents or guardians. it is the same age as hadiyanto et al., (2020) research, where the madrasa committee considers the preparation of a school income budget plan (rapbm), as well as a verifier in madrasa work programs and as a liaison in the interests of schools with the availability of parents of students. especially in terms of funding, besides emphasizing in research that the school committee functions in consideration and liaison, the duties and functions of a madrasa committee should cover four aspects: consideration, controller, support, and supervision. the same thing is conveyed by buana et al., (2019), where the role of the school committee is to consider the use and utilization of the budget received by schools, providing input on planning school work budgets, holding school income, and expenditure budget meetings. researchers know the general phenomenon of madrasa committees, their duties, and their functions. they are 'passive,' where they only speak when invited and asked for consideration and seek a way out of the interests of the madrasa, or other languages are simply complementary, so it takes time and adaptation. to do what it should. this study's objective is to determine the role of management, including planning, management, implementation, and supervision, following the duties and functions of the madrasa committee, including consideration, controller, support, and liaison. from the results of quantitative research, it was found that an average score of 3.2 was obtained with a reasonably good predicate, meaning that the management role of the madrasa committee was running quite well. the qualitative research results explained that the management role carried out by the madrasa committee was not optimal or maximally only limited to planning and giving functions, international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 1-17 improving education quality through madrasa committee management in indonesia agus gunawan, yuyun rohmatul uyuni & muhamad fauzi 12 │ issn 2807-2049(online)| 2807-2057 (print) and considerations, especially on the budgeting (rapbm) of the madrasa. all madrasa research objects invite the madrasa committee when discussing budget planning. it indicates that madrasas have cautioned, and mutual involvement is expected so that there is no abuse or abuse in its implementation. besides, an alternative solution is needed if there is a budget shortage. then other functions become a liaison between the interests of the madrasa and other parties so that there are still many management roles that need to be optimized and the functions of the madrasa committee are carried out. the obstacles faced by the madrasa committee in carrying out their duties and functions are the difficulty of time to focus on the madrasa committee administrators to attend and discuss work programs and other madrasa interests. on the other hand, the lack or absence of a budget is allocated in the rapbm specifically for madrasa committee work and program activities. thus, we can compare it to answer the first objective in research, where qualitative research emphasizes that the management role of madrasa committees is not optimal, and quantitative research confirms the category is quite good. both of these results indicate that the management role of the madrasa committee is still weak, so the need to increase the management role of the madrasa committee. the provisions in the regulation of the minister of religion number 16/2020 are accompanied by technical understanding and commitment (orientation or technical guidance) as madrasa committee administrators so that there is a need for upgrading or training of madrasa committee administrators to become independent and professional madrasa committees. there are time constraints such as committee members being late and even not attending meetings because they are busy with other matters. limited funding is a lack of funds due to free education and a lack of community participation, namely community participation as parents of students who still do not consider attending committee meetings held at school, not affect their attendance or absence. the madrasa committee only controls the use of funds from central and local governments, such as madrasa operational assistance funds. in contrast, the use of funds from the madrasa committee's parents does not control even though they do not know how much money each month the madrasa receives from people parents of students. avoiding an active role from the madrasa committee is needed. the madrasa committee should oversee not only the use of funds from the local or central government but also the use of funds from the community or student guardians. in the absence of the madrasa committee, transparency of funds originating from the parents of students is possible to misappropriate these funds for matters that have nothing to do with the madrasa. however, the school committee has never played an active role in managing infrastructure. the school committee as a mediator only acts as an intermediary when there are problems in meetings and between parents and teachers regarding how to deliver lessons or subject matter. the school committee is to control coming to school when asked by the school. the school committee has not played an active role in providing consideration, support, supervision, and mediation. the importance of the role of madrasa committees in improving the quality of education is a significant issue, marked by the existence of government regulatory instruments governing school committees or madrasa committees, which indicates that the madrasa's involvement committee is essential in contributing to improving the quality of education. suppose the role of the international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 1-17 improving education quality through madrasa committee management in indonesia agus gunawan, yuyun rohmatul uyuni & muhamad fauzi │ 13 issn 2807-2049(online)| 2807-2057 (print) madrasa committee management is influential. in that case, it will support the quality of education itself, even though the nature of the madrasa committee is the second choice. in the constructs built in this study, the quality of education is focused on teachers, infrastructure, the process of teaching and learning activities, and the awards contained in the eight education quality standards. however, an object of research has the qualifications of the state -run madrasa and has received madrasa accreditation 'a' value. quality education is prioritized in addition to providing the best community and being a reference for another private madrasa. when examining the research results, the average score for the quality of education got a score of 3.7 with a good predicate. it indicates that the education quality standards in madrasa include components of teachers, infrastructure, teaching and learning activities, and awards show satisfaction. the research objects are state or government-owned madrasas, which receive full attention from the government with human resources, exceedingly competent teachers, and infrastructure. so that all madrasa activities run correctly and the accreditation of madrasa research objects that get an 'a' score, which is, of course, in quality instruments; education of these two things gives pride. how is the contribution of the madrasa committee in improving the quality of education through the extent to which the role that has been carried out includes socializing madrasa activities to parents or guardians and budget planning discussed with the madrasa? the madrasa principal and madrasa committees care about the quality of education, so madrasas are also responsible for preparing students as the next generation of excellence. thus, kartini et al., (2020) said that school committees were optimizing focus on the community's active role in organizing quality education. the researcher's view is that although not all of the duties and functions of the madrasa committee have been carried out. there is a form of prudence in budgeting which is one of the factors that need to be appreciated because this is an effort to prevent abuse and mismanagement to achieve financially sound madrasas without causing access to debt on behalf of the madrasa. in addition, in carrying out its function as a liaison in this study, it is found that the madrasa committee communicates for the benefit of the madrasa so that it can meet the determined madrasa targets, especially in training activities, resource persons, competitions, sponsorship, and other institutional collaboration. it is supported by the results of rukanto et al., (2018) research that the school committee is quite good at building relationships with the community and establishing communication and cooperation with educators, parents of students, and community leaders in developing the quality of school education. both indicate that the madrasa committee is mainly positioned as a liaison and community relations. on the other hand, some madrasa committee members consist of community members or community leaders who have close ties to stakeholders. it is hoped that madrasa interests are achieved by communicating actively. finally, it confirmed that the contribution of the madrasa committee still needs to be increased because it is not optimal. it is due to the four primary duties and functions of the madrasa committee, which has just been running as a body of consideration and liaison. these results indicate that there is a role that is not in accordance with the provisions in the regulation of the minister of religion number 16/2020 about madrasa committee, and lead to the effective role of madrasah committees in improving education, it same sopingi et al., (2021) said committee school international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 1-17 improving education quality through madrasa committee management in indonesia agus gunawan, yuyun rohmatul uyuni & muhamad fauzi 14 │ issn 2807-2049(online)| 2807-2057 (print) effectivity going to improving quality of for manage components related to schools according to applicable standards. however, in rapmb role has provision, as school committee budget in the rapbm does not mean that the budget does not come from the school principal but from the family and the community (noho et al., 2021). thus, buana et al., (2019) said where the role of the school committee is to consider the use and utilization of the budget received by schools, providing input on planning school work budgets, holding school income, and expenditure budget meetings. in contrast, the function of a supporting and controlling body has not yet been implemented. because the function becomes a complete unit, it is necessary to make an integrative effort. this is not in accordance with the opinion bright, (2019) which states that management is a typical process consisting of planning, organizing, implementing, and controlling actions to determine and achieve goals using human and other resources. this research can be stated, in covid-19 pandemic as one constraint for improving in quality education, specially to madrasa committee role in public school as management function. even though, the budgeting planning they participated for discussion and taking decision. conclusion the madrasa committee management received a reasonably good predicate in the planning and preparation of the madrasa income budget plan, while the duties and functions of the madrasa committee were as a body of consideration and liaison. another dimension, the duties functions does not carry out of management process as madrasa committee it is not maximized the time to constraints waiting to be invited madrasa. the implication of madrasa committee management as an independent, professional, and modern institution, the madrasa can provide flexibility to the madrasa committee to an active role, efforts to empower the madrasa committee and develop as part of the madrasa elements. that responsible for creating and building quality of education in education units, efforts of madrasa committees to improve their function as support and controllers in education units. it is an effort of the ministry of religion to carry out orientation, technical guidance, and evaluation for madrasa committees so that they can carry out their duties properly and measured. limitation & further research the limited research is improving quality madrasas in terms of how significant the role of the madrasa committees is. only a few administrators were asking for information. for further research, it is necessary to involve an internal quality standard instrument built based on a work program approved by the madrasa leadership and assessed by the madrasa supervisor. references abdullah, m. (2019). school culture to serve performance of madrasah in indonesia. qudus international journal of islamic studies, 7(1), 71–100. https://doi.org/10.21043/qijis.v7i1.4572 adelman, m., & lemos, r. (2021). managing for learning. in managing for learning. https://doi.org/10.1596/978-1-4648-1463-1 international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 1-17 improving education quality through madrasa committee management in indonesia agus gunawan, yuyun rohmatul uyuni & muhamad fauzi │ 15 issn 2807-2049(online)| 2807-2057 (print) akkaya, s., & kapıdere, m. (2021). how do digital games utilization levels predict a teacher ’ s digital. world journal on educational technology: current issues (wjet, 13(2), 322–335. alfikalia, & widyaningsih, a. (2021). school committee performance in public and private junior high schools. nama international journal of education and development, 1(1), 15–31. ardianti, n., & ahmad, m. r. . (2018). kontribusi komite sekolah di sma negeri 9 makassar. jurnal sosialisasi pendidikan sosiologi, 5(2), 99–105. http://ojs.unm.ac.id/sosialisasi/article/view/2376 basit, a., & mudlori, m. i. (2019). analisis problematika tantangan madrasah sebagai tipologi lembaga pendidikan islam dan solusi dalam menghadapi era globalisasi. ta’limuna, 9(02), 12–23. https://e-journal.staima-alhikam.ac.id/index.php/talimuna/article/view/254 bright, d. . (2019). principles of management. rice university. buana, r. n., rini, r., & sowiyah. (2019). the role of the school committee in education management of vocational high school in indonesia. international journal of research and innovation in social science (ijriss), iii(xi), 56–58. burhanudin, m. ., sumaryanto, t. ., & subagyo. (2018). implementation of integrated quality management in improving the quality of education at madrasah aliyah raudlatul ulum. educational management, 7(1), 1–10. creswell, j. w. (2014). research design : qualitative, quantitative, and mixed methods approaches (4th ed.). sage publication. filho, w. l., azul, a. m., brandli, l., ozuyar, p. g., & wall, t. (2020). quality education: encyclopedia of the un sustainable development goals. in educational forum (vol. 44, issue 1). garcía-fernández, m., claver-cortés, e., & tarí, j. j. (2022). relationships between quality management, innovation and performance: a literature systematic review. european research on management and business economics, 28(1). https://doi.org/10.1016/j.iedeen.2021.100172 hadi, s. (2020). model pengembangan mutu di lembaga pendidikan. jurnal pendidikan dan ilmu sosial, 2, 321–347. https://www.google.com/url?sa=t&source=web&rct=j&url=https://ejournal.stitpn.ac.id/index.p hp/pensa/article/download/980/676/&ved=2ahukewif9q_6sej0ahxsswwghwqcbjgqfnoecc gqaq&usg=aovvaw0tah6hgfuadnlocd4c54t9 hadiyanto, rifma, febriyanti, a., & fitrillah, u. b. (2020). contribution of transformational leadership, school committees, supervision, and local governments to school-based management at junior secondary schools. advances in social science, education and humanities research, 511(yicemap 2019), 92–97. https://doi.org/10.2991/assehr.k.201221.021 hidayati, n. n. (2018). upaya komite sekolah dalam meningkatkan prestasi madrasah ibtidaiyah miftahul huda kaliboto kabupaten kediri. intelektual: jurnal pendidikan dan studi keislaman, 8(3), 364–384. kartini, arafat, y., & wardiah, d. (2020). collaboration of school committees and principal to the quality of education. international journal of progressive sciences and technologies (ijpsat), 20(1), 227–235. kemdikbud. (2019). mutu pendidikan. kemdikbud, r. (2017). indikator mutu dalam penjamin mutu pendidikan dasar dan menengah. kemenag, r. (2018). emispendis tahun 2018. www.kemenag.go.id/emispendis international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 1-17 improving education quality through madrasa committee management in indonesia agus gunawan, yuyun rohmatul uyuni & muhamad fauzi 16 │ issn 2807-2049(online)| 2807-2057 (print) kemenag, r. (2020). peraturan menteri agama nomor 16 tahun 2020 tentang komite madrasah. khoiriyah, m., istikomah, & churrahman, t. (2021). the role of madrasah committee in managing. idhomul haq, vol 6, issue 1, 2021 nidhomul haq: jurnal manajemen pendidikan islam, 6(1), 179–193. kurniawan, s., & miftah, m. (2020). the madrasa in indonesia. edukasia: jurnal penelitian pendidikan islam, 15(2), 231–250. http://journal.stainkudus.ac.id/index.php/edukasia/index lasminah, lian, b., & mulyadi. (2021). the influence of school committees and school principals leadership on the quality of education. proceedings of the international conference on education universitas pgri palembang (incoepp 2021), 565(incoepp), 784–787. https://doi.org/10.2991/assehr.k.210716.151 lubis, z., & anggraeni, d. (2019). paradigma pendidikan agama islam di era globalisasi menuju pendidik profesional. jurnal online studi al-qur’an, 15(1), 133–153. https://doi.org/10.21009/jsq.015.1.07 lysenko, e., & zharinova, e. (2021). acme-noospheric trends of sustainable education and their role in the search for the meaning of life in the subjects of the educational process. issdri, 613– 619. https://doi.org/10.5220/0010594806130619 muttaqin, t., wittek, r., heyse, l., & van duijn, m. (2020). the achievement gap in indonesia? organizational and ideological differences between private islamic schools. school effectiveness and school improvement, 31(2), 212–242. https://doi.org/10.1080/09243453.2019.1644352 noho, m., mahmud, m. n., siraj, a., & ... (2021). the contribution of the school committee in the implementation of school-based management in man 1 ternate. jurnal diskursus …, 9(22), 526– 533. https://journal3.uin-alauddin.ac.id/index.php/diskursus_islam/article/view/25930 nugraha, d., ruswandi, u., & arifin, b. . (2020). the implementation of religious moderation values in islamic education learning at cendekia islamic junior high school, cianjur regency, indonesia. kuriositas: media komunikasi sosial dan keagamaan, 13(2), 219–235. http://ejurnal.iainpare.ac.id/index.php/kuriositas nugraha, e., & fauzi, m. (2020). digital learning education development towards modern islamic culture: a strengthening “merdeka belajar” strategy. al-qalam: jurnal kajian keislaman, 37(2), 1–20. nuryana, z., suroyo, a., nurcahyati, i., setiawan, f., & rahman, a. (2020). literation movement for leading schools: best practice and leadership power. international journal of evaluation and research in education, 9(1), 227–233. https://doi.org/10.11591/ijere.v9i1.20279 ortiz-martínez, e., santos-jaén, j. m., & palacios-manzano, m. (2022). games in the classroom? analysis of their effects on financial accounting marks in higher education. international journal of management education, 20(1). https://doi.org/10.1016/j.ijme.2021.100584 pekkolay, s. (2021). effective school management. journal of advances in education and philosophy, 5(8), 231–235. https://doi.org/10.36348/jaep.2021.v05i08.001 qohar, h. . (2019). manajemen komite sekolah sebagai badan pendukung (supporting agency) dalam upaya meningkatkan mutu pendidikan di slb kabupaten garut dan kabupaten sumedang. inclusive: journal of special education, iv(01), 29–43. international journal of emerging issues in islamic studies (ijeiis), vol. 2(1), 1-17 improving education quality through madrasa committee management in indonesia agus gunawan, yuyun rohmatul uyuni & muhamad fauzi │ 17 issn 2807-2049(online)| 2807-2057 (print) ramli, r. (2021). peran komite sekolah dalam peningkatan mutu pendidikan madrasah. tadabbur: jurnal peradaban islam, 3(1), 147–163. https://doi.org/10.22373/tadabbur.v3i1.155 rozi, f., kusen, & warsah, i. (2020). sinergitas peran komite dan kepala madrasah dalam meningkat mutu pendidikan di man 1 lebong, bengkulu. jurnal manajemen pendidikan islam alidarah, 5(2), 59–66. rukanto, arafat, y., & harapan, e. (2018). effect of role school committee and operational school assistance fee (bos) on the quality of education in senior high school. international journal of scientific and technology research, 7(9), 88–94. sadikin, a., si, m., misra, i., & si, m. (2020). pengantar manajemen dan bisnis by ali sadikin, s.e., m.si., isra misra, s.e., m.si., muhammad sholeh hudin (z-lib.org). septiana, d. n., bafadal, i., & kusumaningrum, d. e. (2018). pelibatan komite sekolah dalam peningkatan mutu pendidikan. jurnal administrasi dan manajemen pendidikan, 1(3), 293–301. https://doi.org/10.17977/um027v1i32018p293 sopingi, a., arafat, y., & wardiah, d. (2021). the school committee’s roles in improving education quality at primary school level. proceedings of the international conference on education universitas pgri palembang (incoepp 2021), 565(incoepp), 81–86. https://doi.org/10.2991/assehr.k.210716.015 susilo, h., kholid, i., pahrudin, a., subandi, & koderi. (2021). madrasah quality improvement management. edukasi islami, 10(1), 1–21. syarif, f. (2020). the history and development of madrasa in indonesia. tsaqofah dan tarikh: jurnal kebudayaan dan sejarah islam, 5(1), 23. https://doi.org/10.29300/ttjksi.v5i1.2856 tanjung, h. . (2020). manajemen strategi pengembangan pendidikan dan dakwah untuk generasi milenial. islamic management: jurnal manajemen pendidikan islam, 3(2), 29–46. https://doi.org/10.30868/im.v3i02.868 tuala, p. (2018). manajemen peningkatan mutu sekolah. in angewandte chemie international edition, 6(11), 951–952. udit, ms, z., & boeriswati, e. (2020). evaluation of school committee program in improving elementary school teacher performance. the 2nd international conference on elementary education, 2(1), 1079–1098. umam, m. k. (2019). komite madrasah dalam konteks manajemen mutu terpadu pendidikan islam. al-hikmah: jurnal kependidikan dan syariah, 7(1), 39–56. http://jurnal.staiba.ac.id/index.php/al-hikmah/article/view/87 widyastuti, u., sumiati, a., herlitah, & melati, i. s. (2020). financial education, financial literacy, and financial behaviour: what does really matter? management science letters, 10(12), 2715–2720. https://doi.org/10.5267/j.msl.2020.4.039 wijaya, m. m. (2021). islamic education model in madrasah in the. ar raniry, 8(1), 91–101. https://jurnal.ar-raniry.ac.id/index.php/jar/article/view/9375/pdf winoto, s. (2021). dasar-dasar manajemen pendidikan. in bildung nusantara. yanto, m. (2021). the role of the school committee on infrastructure management at public alementary school. nidhomul haq : jurnal manajemen pendidikan islam, 6(3), 672–682. https://doi.org/10.31538/ndh.v6i3.1784 microsoft word 2021_v1_576_34-46.docx available online: https://journals.researchsynergypress.com/index.php/ijeiis international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) volume 1 number 1 (2021): 36-48 corresponding author ninunroihanjehtae@yahoo.com doi: https://doi.org/10.31098/ijeiis.v1i1.576 research synergy foundation a study on environmental sustainability practices among students and staff in international islamic university malaysia (iium) ninunroihan jehtae 1, arita hanim awang 2, noraini ahmad 3 1, 2, 3 kulliyyah of architecture and environmental design, international islamic university malaysia (iium), malaysia abstract this study is conducted to assess awareness and engagement on campus environmental sustainability initiatives among the students and staff of international islamic university malaysia (iium). in this research, a quantitative method was employed and a total of 100 survey questionnaires were randomly distributed to respondents. based on the survey, 90.7% of the respondents are aware of the term "sustainability” and are mostly concerned on the energy and water consumption in campus. however, there seems to be a deliberate commitment gap due to given answers by respondents in having insufficient time to engage in environmental sustainability. on the other hand, it is found that iium has made some positive impacts with initiatives such as promoting waste recycling practices, efficient use of energy, water and many more in considering ways and means to deal more efficiently with environmental issues. the findings suggested that the university could address sustainability issues through other initiatives as in transportation, sustainable landscaping, and sustainable food. the article concluded by emphasizing the importance of integrating sustainability on campus as well as on the respective curriculum and educating university students to assist in sustainable development across malaysia. keywords: sustainability, environment, campus, students, staff this is an open access article under the cc–by-nc license. introduction the brundtland report, also known as our common future (1987) stated the term ‘sustainable development’ as “meeting the needs of the present without compromising the ability of future generations to meet their needs”. the term is often used interchangeably with sustainability which aims to foster ecological, economic, institutional, and socio-cultural stability in our societies. despite having initiatives to create awareness and fully prepared generation towards sustainable development, little action was taken and implemented (mohammad reza, 2016). universities are changing their curriculums, academic programs, and community services to emphasize more on sustainable development and to integrate sustainability into campus and everyday activities (lozano, llobet & tideswell, 2013). the achievement of campus sustainability has become especially challenging because actively engaged and co-ordinated stakeholders are needed, especially the campus community itself. considering the increasing concerns of climate changes and other environmental issues, this involves a mindset of pursuing knowledge on how to live in an environmentally friendly and responsible way. this includes recycling and reducing the usage of electricity however there are many other ways that individuals can take action and protect the environment. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 36-48 a study on environmental sustainability practices among students and staff in international islamic university malaysia (iium) ninunroihan jehtae, arita hanim awang, noraini ahmad │ 35 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) thus, the main reasons why higher education institutions should focus on the study of environmental sustainability practices as sumiani yusuf pointed out that there is a need to address environmental challenges and to ensure the university embarks on sustainable campus pathways (rozana sani, 2019). it is important to educate the campus community since they are the future leaders as well as universities and other higher institutions are the best places to demonstrate the study of sustainable practices with the support of education research and campus management (lozano, et al (2015). malaysia is participating in international agreements on efforts to support sustainable development (saadatian, ilias salleh, osman mohd tahir, & kamariah dola, 2009) and also has incorporated the principles of agenda 21(mohammad reza, 2016) that was adopted by the united nations (un). it is, therefore necessary to define the current sustainability status of the malaysian universities and the rubrics of sustainable higher education (she) to bring significance by combining the aspects of policy and management process in institutions and communities. additionally in 2013, the south east asia sustainability network (seasn) integrates higher education institutions, organizations, ngos, and industries in the countries of south-east asia to foster, engaging, and incorporating sustainability into teaching, research, community engagement, and institutional arrangements. the research objective of this article was to explore the ways higher education and universities develop educational programs and extracurricular activities to enable students and other stakeholders to shape sustainability competencies. the study was conducted on a quantitative research method among students and staff at international islamic university malaysia (iium). literature review the brundtland report, more properly known as our common future (1987), defines sustainable development as “…meeting the needs of the present without compromising the ability of future generations to meet their needs”. however, the principle of sustainable development in its fundamental normative and ethical nature provides no specific guidelines as to which strategies, plans, or activities must be enforced (baumgartner, 2016). alshuwaikhat & abubakar (2008) stated that sustainable higher education has become a global concern for university decision-makers because of its impacts on the climate. barth and rieckmann (2016) found that universities all over the world have an interest in their curricula on sustainability. this higher education focus represents a "substantial rethink" about what types of skills and qualifications graduates need to play a role in addressing sustainability issues and challenges (wright,2002). the first public declaration on-campus sustainability is the talloires declaration which was adopted in 1990, based on the association of university leaders for a sustainable future (ulsf). this statement was signed in talloires, france at an international conference. with the emergence of the sustainability agenda in international dialogue and policy, he has become a major focus for change, with societies seeking guidance from the sector (ryan, tilbury, corcoran, abe & nomura, 2010, p. 112). according to copernicus (1994), universities are encouraged to promote and implement their true commitment to environmental sustainability and sustainable development values and practices within the academic setting. they should also allow the development of academic resources on environmental literacy among academics in teaching staff, students, and the general public at large sustainable consumption patterns and an ecological lifestyle. accordingly, universities around the world are now becoming more involved in environmental development and sustainable development through education and research, community outreach, and campus operations (cortese, 2003; stephens & graham, 2010). the study also shows that heis have taken into account the sustainability of campus operations including energy conservation, recycling, international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 36-48 a study on environmental sustainability practices among students and staff in international islamic university malaysia (iium) ninunroihan jehtae, arita hanim awang, noraini ahmad 36 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) construction, and renovation based on the principles of green design and have fostered the sustainable transport of students (alshuwaikhat & abubakar, 2008) research conducted by saadatian, et.al, (2009) in four public universities in malaysia, such as universiti malaya (um), universiti kebangsaan malaysia (ukm), universiti putra malaysia (upm), and universiti sains malaysia (usm) has shown that these universities vary in their implementation but share a deep commitment to their agenda, mission, and sustainability efforts. for example, in the building facades, um has attempted to conserve energy usage by using reflective colors to minimize heating absorption. sunthonkanokpong & murphy (2019) stated (cited in ryan et al,2010) that the asia-pacific region with "60 percent of the population of the earth" poses serious challenges to sustainability with respect to pollution, increased sea levels, and social implications of labor migration. therefore, it is important to integrate sustainability learning opportunities across all fields of higher education so that all stakeholders including students may be better equipped to address sustainability issues from all points of view and take part in activities that have a broad influence on the world's future. as highlighted above, this study aims to explore international islamic university malaysia as a case study to assess specifically on the a) university students and staff awareness, perceptions, and engagements on environmental sustainability, b) satisfaction on iium campus operations practices. furthermore, this study investigates how the awareness and engagements link varies across the level of satisfaction in campus sustainability operations practices. it is rationale to raise awareness to ensure students and staff in becoming more observant of their campus sustainability efforts however, raising awareness in the context of education usually takes some time for the community to engage and commit, therefore many universities have taken actions on raising awareness in operations due to more visible and potential economic benefits. research method the study focused on the context of the gombak campus, iium that recognizes sustainability as a universal value and deserves to be investigated as a whole. in terms of assessing questions, this study followed both face to face and online methods of survey. the international islamic university malaysia (iium) was established on 23 may 1983. it is a public university in malaysia and is founded upon islamic principles. iium has a total student population of 26,266 (2019) consisting of six other campuses all over malaysia. the main campus of the university, covering about 700 acres, is located in gombak, selangor. in its effort to promote campus sustainability, iium actively developing programs and strategies to make it one of the world's leading university institutions that has a significant environmental effect in all aspects of academic universities, research, and sustainability engagement activities. as a result, iium has been the country's first university to win an international green gown award for the 2020 best sustainable institution category. while on 19th december 2018, iium has been certified as the 505th world most sustainable university by the ui green metric world university ranking (2018). the study employed a quantitative research method. this effective methodology was developed in several stages to ensure its validity and reliability. the survey was randomly distributed to respondents and was carried out between june and july 2020 at international islamic university malaysia (iium). the questions in this research questionnaires were adopted from the universtiy leaders for a sustainable future (ulsf) and a program of aashe (the association for the advancement of sustainability in higher education). however, they were modified and extracted to the relevant questions in the view of students and staff and also in the context of iium. the selection of the items to be included in the questionnaire was based on a comprehensive literature review of research topics. the questionnaire assesses the understanding international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 36-48 a study on environmental sustainability practices among students and staff in international islamic university malaysia (iium) ninunroihan jehtae, arita hanim awang, noraini ahmad │ 37 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) of students and staff on their university performance on some major campus sustainability initiatives. therefore, they should be more informed and willing to take part in sustainable campus initiatives. in addition, the staff was considered appropriate as the population of the study area because they constitute a role that is responsible for teaching and disseminating the importance of preserving the environment in the university. this makes the university an example and is worth learning for its graduates. the targeted respondents are the iium campus community involving both students and staff which were randomly selected. with regards to the number of sampling numbers, this research has conducted a random sampling and it is the pilot study. it is done to refine the questionnaire towards conducting the real survey at the specific time frame. a total of 100 questionnaires were randomly distributed across the campus and also through online distribution, but only 75 have completed the survey and returned the completed questionnaires, which contributed to a 75% response rate. the potential explanation for receiving only a third quarter of the surveys was due to a lack of motivation and notices of people in responding to surveys. a six-page survey questionnaire is divided into three (3) sections. the first section consists of respondents’ demographic information and a general understanding of sustainability. these questions were using a combination of dichotomous style and multiple responses using a closedended multiple-choice format. type of questions included age, gender, occupation, department, level of study, campus living, and their means of transportation. the second section, consisting of three items i.e., sustainability awareness, perceptions, and engagements examined general understanding of sustainability among the iium community. the measurement scale items for each factor or variable were as follows: awareness (5 items), perceptions (5 items), and engagements (5 items). this consists of 15 items all together rated on a 5-point likert scale. moreover, the questions are based on the aashe and the ulsf. the third section examined the satisfaction of students and staff on the extent to which campus operations and practices conform to sustainability principles. both in sections 2 and 3 questions were designed using a five-point likert scale (1=strongly disagree to 5=strongly agree) and (1=not at all satisfied to 5= completely satisfied) to indicate the respondents’ level of agreement with each statement. although it is aware of a very wide variety of sustainable practices, the focus of this questionnaire is on environmental protection and its implementation. the data for this study were analyzed using statistical software known as spss (version 25). spss is a statistical analysis software product that can handle large quantities of data and can carry out all analyze covered by the text and many more. the ordinal data were analyzed with descriptive statistics which not only explained the main research variables but also provided further analysis. frequency distributions have been converted to percentages to provide a consistent way of comparing the groups between them. findings and discussion demographic characteristics of respondents the majority of survey respondents are from kirkhs (46.7%), 8% are from aikol, 13.3% from kaed, 9.3% from kenms, 4.0% from kict, 8.0% are from koe and lastly 10.7% are from koed (table 1). the participants are largely students (82.7%), staffs (13.3%) and 4% are others. students in this questionnaire were divided into: undergraduate students (67.1%), followed by master’s students (23.3%), and phd students (9.6%). international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 36-48 a study on environmental sustainability practices among students and staff in international islamic university malaysia (iium) ninunroihan jehtae, arita hanim awang, noraini ahmad 38 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) table 1. distribution of respondents by kulliyyah in iium, gombak kulliyah student population aikol 8.0% kaed 13.3% kenms 9.3% kict 4.0% kirkhs 46.7% koe 8.0% koed 10.7% total 100 in the table above, it is clearly stated that the main number of respondents (46.7%) constituted from kulliyyah of islamic revealed knowledge and human sciences (kirkhs) since it is the largest faculty in the university. it is then followed by kulliyyah of architecture and environmental design (kaed), a faculty that is related to planning and designing a sustainably built environment comprises of 13.3% from the total number while the least number of respondents were from kulliyyah of information and communication technology (kict) that consist of only 4.0%. however, since the same survey was administered to different samples from the population at different time points has a potential of lower response rates. awareness and engagements about campus environmental sustainability this section addressed general questions about environmental sustainability. this is important since it can provide a perspective on the great extent to which students and staffs are likely to be engaged in sustainability initiatives in university by recognizing their awareness, participation, interest and a willingness to contribute to them. nevertheless, students and staff consistently seemed more inclined to engage in academic, research and professional sustainability opportunities, particularly those including skills-based content. in this research, 90.7% of the respondents were aware of the term “sustainability”. this could be through several medium available as stated in table 2. the results in table 2 showed that a large proportion of the respondents (52.8%) discovered sustainability through internet. this showed that a great deal of concern about environmental sustainability is available online. this was followed by class lecture (23.6%), books (9.7%), seminars/workshop (8.3%) and reading (5.6%). table 2.learning medium for sustainability medium number of respondents class lecture 23.6% internet 52.8% international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 36-48 a study on environmental sustainability practices among students and staff in international islamic university malaysia (iium) ninunroihan jehtae, arita hanim awang, noraini ahmad │ 39 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) books 9.7% seminars/workshop 8.3% others-reading 5.6% total 100% in terms of the most important campus sustainability initiatives, the results in table 3 below showed energy use (30.7%) was the most selected number by the respondents since energy consumption became the main issues in the campus operations. thus people are more aware to save energy in order to reduce costs and climate change. next, sustainable learning consist of 17.3% which they found it important to raise the next generation into eco-conscious, self-sufficient world citizens who understand the immediacy of environmental responsibility. it is then followed by water (16.0%), waste management (5.3%), transportation (8.0%), building/structures (6.7%) and sustainable food (5.3%). however, there are 10.7% who answered i don’t know. this will reflect that certain people are still not aware of the campus sustainability initiatives. table 3.the most important campus sustainability initiatives sustainability initiatives number of respondents energy use 30.7% water 16.0% waste management 5.3% transportation 8.0% building/structures 6.7% sustainable food 5.3% sustainable learning 17.3% i don’t know 10.7% total 100% the results in table 4 showed that a large proportion of the respondents (52.0%) expressed strongly agree on sustainability is an important concept for everyone, irrespective of their position. indeed, increasing awareness on sustainability may increase students’ knowledge on the general understanding of why it is so important to protect the critical environment that we are facing currently, and 38.7% agreed that with campus sustainability initiatives, it has increased their interest to explore environmental sustainability. this response showed that every individual can adopt small and everyday practices to help protect and preserve the natural environment. over 37.3% have reported that they also agree for students to take required course that is related to international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 36-48 a study on environmental sustainability practices among students and staff in international islamic university malaysia (iium) ninunroihan jehtae, arita hanim awang, noraini ahmad 40 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) environmental sustainability (table 4). these results found a general awareness about the importance of sd and about 75 % of respondents thought that environmental sustainability should be the top priority. this requires a commitment from all the university or faculty to integrate sustainability courses into their disciplines. thus, responding to the research objectives, raising awareness on campus may not only apply through study and research but towards the engagements where people can take quick actions such as recycling on campus. furthermore, the higher the awareness of sustainable practices among individuals, the higher the possibility of taking positive steps towards behaving more environmentally friendly. table 4.respondent’s sustainability awareness about environmental sustainability sustainability awareness response strongly disagree disagree neither agree nor disagree agree strongly agree sustainability is an important concept for everyone, irrespective of their position 4% 21.3% 22.7 % 52.0 % students are required to take courses related to the sustainability environment 2.7% 6.7% 37.3% 37.3 % 16.0 % information on sustainability is a preferred topic in a subject 9.3% 34.7% 36.0 % 20.0 % university has provided many input programs on green and sustainability (eg: environmental outreach like energy conservation or recycling) 14.7% 32.0% 29.3 % 24.0 % with campus sustainability initiatives, it has increased my interest to explore environmental sustainability 1.3% 10.7% 26.7% 38.7 % 22.7 % most of the survey respondents strongly agree (44.0%) that the sustainability topic should not only focus on definition and practical methods but should also offer innovative and advanced solutions (table 5). this is often followed by an idea of social change and enhanced quality of life. as such, the role of higher education institutions needs to disseminate knowledge and best practices for the best sustainable results. remarkably, about (37.3%) strongly agree that it is an individual who is responsible for promoting environmental sustainability while 5.3% disagree with the statement. thus, it is agreeable that it is everyone's responsibility for sustainability. this may be due to a broad approach to sustainability, considering the public's role in fostering sustainable growth, as well as social and institutional issues in higher education. the university which is committed to sustainability enables students to have better hands-on opportunities and experience in the greening of campus initiatives. thus, this study found that students and staff who have positive perceptions towards environmental sustainability have a higher engagement in a campus sustainability activity. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 36-48 a study on environmental sustainability practices among students and staff in international islamic university malaysia (iium) ninunroihan jehtae, arita hanim awang, noraini ahmad │ 41 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) table 5.respondent’s sustainability perception about environmental sustainability sustainability perception response strongly disagree disagree neither agree nor disagree agree strongly agree sustainability is a broad term 4.0% 41.3% 25.3% 29.3% sustainability in higher education mostly focus on recycling programs, increasing energy efficiency and other campus-oriented activities 9.3% 36.0% 36.0% 18.7% the sustainability topic should not only focus on definition and practical methods but should also offer innovative and advanced solutions 2.7% 25.3% 28.0% 44.0% it is an individual responsibility to create sustainable environment 5.3% 6.7% 24.0% 26.7% 37.3% i believe that there should be more training and exposure on sustainable concept and methods 2.7% 21.3% 28.0% 48.0% when participants answered about their willingness to participate in activities and sustainable development programs on campus initiatives (table 6), 41.3% of those respondents responded positively, while the remaining 1.3% stated that they were strongly unwilling. besides, there is less interest as only 4% of the respondents indicated strongly agree in their engagement to join environmental program conducted by the university, and 42.7% has responded that they neither agree nor disagree to participate in sustainability efforts on campus. this finding is resulted due to the top-down decision-making system, which results in less public participation in community project planning and implementation. in consequence, any effort to promote sustainability of campus should strive to inspire students to engage more actively in issues concerning not only their university but also communities in which they live. table 6.respondent’s sustainability engagement about environmental sustainability sustainability engagement response strongly disagree disagree neither agree nor disagree agree strongly agree i join every environmental program conducted by university 10.7% 22.7% 42.7% 20.0% 4% international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 36-48 a study on environmental sustainability practices among students and staff in international islamic university malaysia (iium) ninunroihan jehtae, arita hanim awang, noraini ahmad 42 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) i am an environmentalist 4.0% 13.3% 38.7% 36.0% 8.0% university should integrate sustainability into all major activities 1.3% 4.0% 30.7% 34.7% 29.3% i am willing to participate in sustainability activities on campus and other places 1.3% 9.3% 25.3% 41.3% 22.7% i can pursue my professional practice through the understanding on sustainability 4.0% 6.7% 30.7% 34.7% 24.0% approximately 48% of respondents responded to the assessment of the main reasons for their disengagements in environmental sustainability (table 7). 17.3% of the respondents answered that they have no sufficient time to help the environment, while 14.7% of the respondents responded that they received insufficient awareness of the university on environmental sustainability. 9.3% are not interested in taking care of the environment and, 5.3% have answered that it’s too much work to handle. slightly more respondents were unaware of the importance of environmental protection since some people feel that environmental issues today are too severe to address, so what they did does not matter. while there is a range of university initiatives to engage their environment values, implementation and monitoring are the real determinants of the success of such a policy or strategy. while the university is often integrated with sustainable development but with less motivation, and participation of the students and staff can lead to inefficiency and mismanagement in the implementation of sdgs. it is well perceived that the university could make serious changes in the students and staff population by explicitly raising the profile of campus sustainability issues through appropriate signage, informal learning opportunities, and links to the formal curriculum, awareness, and engagements. table 7.reasons for disengagements in environmental sustainability what is your main reason for your disengagements in environmental sustainability? percentage it's too much work not interested no sufficient time insufficient awareness of the university others 5.3% 9.3% 17.3% 14.7% 1.3% total 48.0 international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 36-48 a study on environmental sustainability practices among students and staff in international islamic university malaysia (iium) ninunroihan jehtae, arita hanim awang, noraini ahmad │ 43 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) 4.3. the engagements on sustainability initiatives in iium gombak campus the level of satisfaction among students and staff in terms of moving towards sustainability in iium campus operations and practices (recycling, energy and water conservation, landscaping, and transportation) is listed in table 8. table 8. satisfaction on iium campus operations practices on promoting sustainability awareness and engagement satisfaction of iium campus operation practices response not at all satisfied slightly dissatisfi ed moderate ly satisfied very satisfied complete ly satisfied bottled water ban 4.0% 8.0% 18.7% 40.0% 29.3% waste minimization and recycling 1.3% 22.7% 38.7% 37.3% increase area of green spaces 1.3% 2.7% 14.7% 30.7% 50.7% reduce printing through on-screen reading (eg: device based) 2.7% 6.7% 20.0% 38.7% 32.0% using native and adapted plants, trees and turfs 2.7% 20.0% 37.3% 40% minimum water use on landscaping 4.0% 30.7% 34.7% 30.7% enhances optimal use of water on campus 2.7% 14.7% 48.0% 34.7% intercampus shuttle service (i.e. transporation) 1.3% 2.7% 24.0% 37.3% 34.7% promotion of iium sdgs to adopt sustainability practices 4.0% 25.3% 33.3% 37.3% create courses and university programs that focus on sustainability 2.7% 1.3% 32.0% 34.7% 29.3% international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 36-48 a study on environmental sustainability practices among students and staff in international islamic university malaysia (iium) ninunroihan jehtae, arita hanim awang, noraini ahmad 44 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) as regards the extent to which sustainability focuses on promoting sustainability awareness and engagements, more than three-quarters (75.7%) of respondents acknowledged that "very satisfied" or "completely satisfied" sustainability issues have been integrated into the iium campus operations effort. (table 8). the findings indicate that the undergraduate and postgraduate programs offered at the university should focus more on sustainability by including more sustainability courses in the programs. thus this would subjectively analyze the current status of environmental education and how it can advance to ensure that our fundamental values are taken into account. to ensure a successful means to introduce sustainability in university education is to enable students to attend elective classes on sustainability, invite guest lecturers for sustainability, promote the ties between the natural sciences and social sciences, and provide education for educators about sustainability (lozano, et.al, 2015). increase area of green spaces got the highest assessment score of 50.7% and still ranks in top spots with 81.4% even after the combinations of “very satisfied” and “completely satisfied”. landscaping with native plants suited to the dry climate is a more natural solution. 37.3% of students have reported that they are very satisfied with the intercampus shuttle service provided by the university since 61.3% walks within the campus. thus the shuttle bus is very useful for the students who stayed in their hostel. while 18.7% are found riding to university and drive across campus in their vehicle. therefore, students who stay close to where they attend classes are likely to show sustainable transportation behaviors, that is through walking and/or using the shuttle bus. the key consequences are the need for the university to enhance its operational sustainability results by developing and carrying out measures that can reduce its ecological institutional footprint. it is then followed by waste recycling (38.7%) for “very satisfied”, reduce printing (38.7%), and then water conservation practices (48.0%). the campaign can engage the entire campus community towards achieving sustainability goals. it is important for the university level to take larger innovative practices and policies to help preserve the environment. a study reported by lozano, et al (2015) in comparison to energy efficiency and waste recycling is among the key issues on campuses in 80% of european heis. despite the fact observed by wolff, sjöblom, hofman-bergholm & palmberg (2017) sustainability functions more on theory than in practice in higher education, however, in several universities, they have transformed its campuses into a living lab that allows research & development to be integrated, demonstrated and deployed on the basis of sustainable alternatives that fits community needs for better campus environments (verhoef & bossert, 2019). the findings found that greater awareness (both educational and operational) will be associated with greater engagement and satisfaction towards on-campus sustainability-related activities in order to promote a long-term environmentally friendly and behave in responsible way. conclusion this research examines the awareness, perceptions, and engagements of students and staff in environmental sustainability at the international islamic university malaysia. results have shown that while there is a great deal of concern and awareness among respondents about environmental sustainability, there is generally a lack of enthusiasm and appropriate knowledge about sustainability issues. besides, it is impossible to achieve sustainable campuses more successfully without the cooperation and participation of any stakeholder such as students, faculty and staff, university administration, funding agencies, and the local community. even though the assessment was mostly positive, there are few other areas that the iium should take into considerations such as ensuring all iium operations to reduce the campus' carbon footprint and its energy consumption. the university could also implement features of a green transportation system by increasing the safety of campus sidewalks, incentivize carpools, and encourage the university community to walk or cycle within the campus. the university should also international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 36-48 a study on environmental sustainability practices among students and staff in international islamic university malaysia (iium) ninunroihan jehtae, arita hanim awang, noraini ahmad │ 45 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) build ways to get campus operations and activities closer to sustainability so that students should engage in greening measures such as recycling on its own (kagawa, 2007). besides, several steps to encourage research and development on sustainability issues includes encouraging staff, students, and companies to take part in green campus initiatives in their daily lives through studies and community activities. not only does this research helps in a crosscultural comparative study, but it can also affect a real-world university decision making in the country. in malaysia, most public universities were established before awareness of the declaration of sustainable development. it should be highlighted that the move towards sustainability is always holistic and requires total involvement of all users on campus as this is our responsibility for future generations. the limitation of this research was since the study only explores the perceptions of students and staff in a single institution, there is also a need for research with a broader reach of sustainability initiatives and best practices in other malaysian universities, such as economic health and wellbeing. more studies are required to study the role played by faculty in support of campus sustainability in malaysia. finally, increasing the number of respondents in each assessment could improve the generalizability of the results. further recommendations include the ministry of education should assign university management, with trained staff and budgetary provisions to devote itself to sustainability by incorporating sustainability into the policies and strategies of the hei. in conjunction with other stakeholders, the sustainability offices should undertake campus sustainable assessments to assess the degree to which the university is shifting to sustainability in terms of campus environmental management, facilities and transportation, campus operations, service, energy, and resource use, and waste management. this will examine the strengths, weaknesses, opportunities, and threats that exist to enhance the institution's sustainability. further researchers could explore other universities in malaysia as laboratories to educate students about environmental sustainability and inform the entire society about the importance of sustainable development and its contribution to sustainability. it should, therefore, create more training and prepare young people as future decision-makers in the country to think critically and act sustainably to build and grow sustainable cities. references alshuwaikhat, h.m. and abubakar, i. (2008) ‘an integrated approach to achieving campus sustainability: assessment of the current campus environmental management practices’, journal of cleaner production, vol. 16, pp. 1777-1785. association of university leaders for sustainable future (2015). available at https://ulsf.org/. baumgartner, r. j. and rauter, r. (2017) !strategic perspectives of corporate sustainability management to develop a sustainable organization", journal of cleaner production, 140(june 2016), pp. 81–92. doi: 10.1016/j.jclepro.2016.04.146. copernicus (1994) ‘the university charter for sustainable development geneva’ cortese, anthony. (2003) ‘the role of higher education in creating a sustainable future. planning for higher education. 31. kagawa, f. (2007) ‘dissonance in students’ perceptions of sustainable development and sustainability: implications for curriculum change’ international journal of sustainability in higher education, 8, 317 338. doi:10.1108/14676370710817174 kamarul azizi ibrahim (2016) south east asia sustainability network (seasn). available at https://sustainabledevelopment.un.org/partnership/?p=11998 international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 36-48 a study on environmental sustainability practices among students and staff in international islamic university malaysia (iium) ninunroihan jehtae, arita hanim awang, noraini ahmad 46 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) lozano, r., ceulemans, k., alonso-almeida, m., huisingh, d., lozano, f.j., waas, t., lambrechts, w., lukman, r. and hugé, j. (2015), ‘a review of commitment and implementation of sustainable development in higher education: results from a worldwide survey’, journal of cleaner production, vol. 108, pp. 1-18 lozano, r., llobet, j. and tideswell, g. (2013) !the process of assessing and reporting sustainability at universities: preparing the report of the university of leeds", sostenibilidad, tecnologia y humanismo, 6, pp. 85–112. report of the world commission on environment and development: our common future. (1987). our common future. oxford, oxford university press. available at https://sustainabledevelopment.un.org/content/documents/5987our-common-future.pdf (acessed at 9 september 2020) reza, m. i. h. (2016) !sustainability in higher education: perspectives of malaysian higher education system", sage open, 6(3). available at https://journals.sagepub.com/doi/10.1177/2158244016665890s rieckmann, m. (2016) !higher education for sustainable development – key insights on research and practical experiences at the university of vechta sustainability education research group meeting department i – education", (may). available at https://www.researchgate.net/publication/301891037 higher education for sustainable development-key insights on research and practical experiences at the university of vechta rozana sani (2019, january 30), new straits times ‘greening the campus’. https://www.nst.com.my/education/2019/01/455787/greening-campus ryan, a. et al. (2010) !sustainability in higher education in the asia-pacific: developments, challenges, and prospects", international journal of sustainability in higher education, 11(2), pp. 106–119. available at https://www.emerald.com/insight/content/doi/10.1108/14676371011031838/full/html saadatian, o. et al. (2009) !observations of sustainability practices in malaysian research universities: highlighting particular strengths", pertanika journal of social science and humanities, 17(2), pp. 225–244. sunthonkanokpong, w. and murphy, e. (2019) !sustainability awareness, attitudes and actions: a survey of pre-service teachers", issues in educational research, 29(2), pp. 562–582. the association for the advancement of sustainability in higher education. available at https://www.aashe.org/ verhoef, l.a., and bossert, m. (2019), the university campus as living lab for sustainability – a practitioner’s guide and handbook, delft/stutgart, isbn 978-3-940670-68-7. wolff, l-a, sjöblom, p, hofman-bergholm, m & palmberg, i (2017), high performance education fails in sustainability? a reflection on finnish primary teacher education [reprint.). in e jeronen (ed.), teaching methods in science subjects promoting sustainability., 1, mdpi ag, basel, pp. 3-24. available at https://doi.org/10.3390/educsci7010032 wright, t.s.a. (2002) definitions and frameworks for environmental sustainability in higher education, international journal of sustainability in higher education, vol. 3, no. 3, pp. 203220. microsoft word 2021_v1_578_58-69.docx available online : https://journals.researchsynergypress.com /index.php/ijeiis international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) volume 1 number 1 (2021): 58-69 corresponding author muhammadsholeh015@gmail.com doi: https://doi.org/10.31098/ijeiis.v1i1.578 research synergy foundation da!wah hidayatullah communication strategy in socializing islamic religion in tana toraja district muhammad saleh1, muhammad farid2, muh akbar3 1, 2, 3 hasanuddin university, indonesia abstract the communication strategy carried out by the hidayatullah da’wah institute in tana toraja regency is an effort to spread islamic education in indonesia. the urgency of this research is increasingly visible because the hidayatullah institute is in a christian-majority area. this study aims to describe the communication strategies carried out by the hidayatullah da’wah institute in disseminating islamic education in toraja regency and aims to determine the supporting and inhibiting factors of the hidayatullah da’wah institute in disseminating islamic religious education in tana toraja regency. the research method used is descriptive qualitative using an organizational communication research approach—data obtained through observation, in-depth interviews (indepth interview), and documentation. the purposive sampling technique determines informants according to their position and work position in the organization. this study indicates four communication strategies by the hidayatullah da’wah institute, namely (1) through the marriage system. (2) moving door to door. (3) through the field of recitation and (4) through the field of politics. the results of further research are the supporting and inhibiting factors of the hidayatullah da’wah institute. supporting factors (1) strong militancy of hidayatullah cadres (internal). (2) full support from the government (external). the inhibiting factor (1) the lack of hidayatullah cadres in tana toraja regency (internal). (2) lack of network facilities and strong local traditions of tana toraja (external). this research has a research limitation which only describes aspects of the communication strategy carried out by the hidayatullah da’wah institute in tana toraja regency. this research is interesting because the object of research is in areas with the majority outside of islam. keywords: communication strategy, disseminating religious education, descriptive qualitative, hidayatullah, toraja communities this is an open access article under the cc–by-nc license. introduction the growth and development of islam began their missionary activities islamiyah conducted by scholars or traders from the middle east around the 17th century (early arrival of islam in indonesia). at times this, islam could steal the attention of the indonesian people, so that islam was able to spread rapidly through the da!wah approach carried out by scholars and traders. the spread of islam in indonesia, if traced further, actually has many directions, including, among others, the trading system. the geographical condition of the indonesian state is on the line or route of the world trade that is currently happening. traders from various countries entered indonesia, including traders from muslim countries. muslim traders who entered indonesia became media of da!wah, automatically allowing the dissemination of information about islam. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 58-69 da!wah hidayatullah communication strategy in socializing islamic religion in tana toraja district muhammad saleh, muhammad farid, muh akbar │ 59 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) islam itself is a religion in which to teach and invite humanity to believe in each order, and god is carried out in various ways so that the people will live their lives as instructed by the al quran and hadith. islam has become synonymous and full of peace. islam has become a guide and guides for life that must be disseminated throughout the world. (wahid, 2018) while islam is a term, as a religion whose teachings were revealed through the prophet muhammad saw as apostle whose orders were not only about one aspect but various aspects of this life (neneng, 2018). in indonesia, islam can be accepted and believed as the religion of the salvation of the people. the development of islam will undoubtedly lead to a cultural transformation in indonesia. not to shift but strengthen, and even islam is very respectful and respects the existence of the local culture itself. (muqsi, 2018) the presence of islam in indonesia is an effort to invite all people to believe in and implement islam in the people!s lives. this effort has then been carried out by many mass organizations or da!wah institutions in indonesia to spread islam, including the hidayatullah da!wah institute. hidayatullah is a da!wah institution founded and funded by kh. abdullah said, through the pesantren model, which later developed in various regions in indonesia. through a national conference on july 9 to 13 in 2000 which took place in london, hidayatullah changed the shape of its organization into community organizations (cbos) and declared itself as a struggle movement. islamic (arifin, 2019) spread of propagation institute hidayatullah scattered in several provinces, districts, and the city inindonesia.no no exception in areas where most people are non-muslim tana toraja regency. tana toraja is a district located in south sulawesi province, which has global cultural potential. this area with a christian majority has a solid customary identity. the hidayatullah da!wah institute in tana toraja regency is proof that the indonesians a nation that upholds the value of diversity which is the basis of the state. from the data found, the presence of the hidayatullah institute in lembang pakala village, makendek district, for the last five years has conducted much socialization about islam in tana toraja. one proof that the spread of islam in this christian-majority district is the community!s enthusiasm to know and embrace islam. however, the latest data obtained from the archives of the hidayatullah da!wah institute brought about 14 people who embraced islam in less than a year. it means that the number of people who embrace islam is not significant (increasing) within 5 (five) years since the presence of the hidayatullah institute. the above proves that the importance of a communication strategy determines the success of what is being conveyed or what the goal is. policies and programs owned by the institute hidayatullah are realized well that can be up to and known by the public. therefore, the hidayatullah institute must formulate a strategy so that this goal can be achieved. one of them is to socialize islam as a whole by using more rational and factual approaches to the teachings of islam itself. socialization will not run well if the communication process is inadequate and ineffective. communication is the essential element in the socialization process in society. the socialization process is related to society, where each individual or group has social interaction. one of the challenges faced by the hidayatullah da!wah institute is that it is in a sea of majority christianity. besides, tana toraja regency is a tribe with extensive customs and cultures in south sulawesi, so it needs a communication strategy to spread or disseminate islam in tana toraja. the importance of a communication strategy in terms of influencing the public is urgent. it has even become a new guideline in an institution and mass organizations, even in a government international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 58-69 da!wah hidayatullah communication strategy in socializing islamic religion in tana toraja district muhammad saleh, muhammad farid, muh akbar 60 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) climate. what the hidayatullah da!wah institute does is a communication strategy or da!wah strategy through communication. communication strategy itself is the best combination of all communication elements through communicators (people who convey messages), messages, channels (media), recipients, to effects designed to achieve optimal communication goals. the urgency of this research is increasingly visible because of the existence of the hidayatullah da!wah institute in the non-muslim community, making it less rapid in terms of the spread of islamic religious education. therefore, the hidayatullah da!wah institution needs a good communication plan and strategy to realize what is socialized and right on target. because planning and strategy are of elementary importance, planning is the starting point for an agency. strategies to generate ideas and conceptions in another strategic sense are crucial steps that require careful handling because if they are done wrong, the results will also not be optimal. literature review strategy communication according to effendy (2008), communication strategy determines the success or failure of activities communication effective. communication strategy is a guide and communication planning and management communication to achieve goals. for this reason, the communication strategy must show how to communicate tactically in the sense that the approach can differ from time to time depending on the situation and conditions (tatang, 2016). communication strategy function the communication strategy, both macro (planned multimedia strategy) and micro (single communication medium strategy) hash functions multiple, namely: 1. it was disseminating messages communication that is informative, persuasive, and systematically instructive to the target to obtain optimal results. 2. it is bridging the cultural gap due to the ease of obtaining and operating the powerful media mass, which, if repaired, can destroy the culture. the communication strategy must be supported by theory because the theory is basic knowledge of experience that has been tested for truth. the theory of adequate communication strategy was put forward by harold d. lasswell (efriday, 2008); namely, the best way to explain communication activities is to answer the question, "who says what in which channel to whom with what effect? “ strategy da!wah strategy comes from the greek word the "stragos” or"#strategic” with a plural word strategy, which means the general but in ancient greek means perwiranegara with functionality extensive (salulu, 1985: 85). strategy is careful planning of activities to achieve specific goals. (depdikbud, 1994: 984). while the strategy da!wah means the methods tactics, tactics, or maneuvers used in preaching activities. to achieve the success of preaching maximum, it requires various supporting factors, including the da!wah strategy right so that the preaching will hit the target. mubasyaroh, "persuasive da!wah strategies in changing community behavior,” da!wah science: academic journal for homiletic studies 11, no. 2 (2017): 311–324. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 58-69 da!wah hidayatullah communication strategy in socializing islamic religion in tana toraja district muhammad saleh, muhammad farid, muh akbar │ 61 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) in a da!wah strategy, several methods are needed, namely, which is used by a communicator or person who conveys messages to implement plans that have been compiled in the form of actual activities such as disseminating messages of islamic peace. the method of da!wah is something that is commonly known and applied by preachers. it can be divided into three as follows; first: da!wah bil-kitabah, namely the information of books, magazines, letters, newspapers, banners, pamphlets, paintings, and so on. second: da!wah bil-oral, includes lectures, seminars, symposiums, discussions, sermons, give up brainstorming, chat, and so on. the third da!wah bil-hal, namely in the form of behavior polite according to islamic teachings, to maintain the environment, and so on. (misbach, 2016). islamic religious education in aqidah and morals islamicocomes fromo the word aslam-yuslimu islaaman, which means, obey, submit, obey and submit to allah swt. then some words related to the root word islam in arabic are: 1. saalim; means safe. people who embrace the religion of islam and run it well will be safe in this world and the hereafter. 2. sallama; means to save, peoplemmoslemhalways have a high social life, not only to the fellow ummah of islam but to all humankind. even thinking about human safety, islam teaches us how to be ethical to the nature around us, to animals and plants. 3. salaam; means safe, peaceful, safe. when islam is carried out correctly, it will give birth to security, peace, and security. 4. istislam; the meaning submits to allah swt. people who have islam have complete submission and obedience to all the rules sent down by allah swt—having fear (piety) for him, which will be the cause of the dropping of his help and assistance in various conditions. when someone is in trouble, someone who embraces islam and is obedient in practice will always get mercy and compassion. whereas according to the term, islam is a religion based on monotheism revealed by allah swtpto the prophetmmuhammad saw as a prophet and messenger (messenger) the last of humankind and applies throughout the ages. islam broadly consists of akidah, syarii'ah, and akhlak. in this retaliation, the author limits and gives a point of emphasis on faith and morals. following the historical fact that rasulullah saw began the socialization of islamic teachings with a discussion of aqeedah accompanied by the moral excellence of rasulullah saw. (marfu!ah, 2018) aqeedah in the language is taken from the root word al!qdu, and arrabtu; bond, alibraam; confirmation, attawaststuq; become firm, strong, alihkaam; reinforcement, asysyaddu biquwwah; strong binding, attamassuk; hold/commitment to something, almurashshah; reinforcement, alitsbaat; determination, alyaqiin; confidence. alaqdu; bond, opponent of alhallu; decomposition or release. 'aqada-ya'qudu; tie it up. 'aqdan; a bond. aqeedah, according to the terms, the thing that must be justified by the heart and the soul becomes peaceful because of it so that it becomes a firm belief and firm, which is not mixedobydoubtsoand worries. the moral is linguistically derived from the arabic language al akhlaq, the plural form of khuluq, which means character, temperament, behavior, or character. synonyms for the word morality are ethics and morals. in terms of morals, it means a state of mental movement that leads to actions by disregarding the mind. ibn maskwaih expressed this opinion. morals or morals or ethics mean attitudes, behaviors, or actions related to others accompanied by good and bad judgments, praiseworthy and despicable. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 58-69 da!wah hidayatullah communication strategy in socializing islamic religion in tana toraja district muhammad saleh, muhammad farid, muh akbar 62 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) aqidah is an essential material in islam that must be understood by a muslim earlier. the power of aqidah is a determinant of consistency in carrying out various commands of allah swt. there is an understanding that allah as the creator and provider of sustenance, the regulator, and almighty over everything, nothing can hinder his will and desire. it must be the principle and belief of a person whose faith is correct. it will be the primary capital for those who are new to islam. at the beginning of the da!wah movement and the socialization of islam in makkah almukarramah for approximately 13 years, the prophet muhammad saw conveyed many principles of faith, and prophet muhammad was also very well known for his very great morals. even before becoming a prophet and apostle, he already got the title alamiin (trusted). research method in essence, this research uses descriptive qualitative research. qualitative descriptive research is an approach that departs from theory to concepts based on existing facts. qualitative research is an interpretive (using interpretation) that links the methods in the research problem. from this explanation, conclusions can be given from the data found through observation. everything that is collected must be done first so that the accuracy of the data is no doubt. qualitative is an approach that contains empirical facts and perceptual meaning of the problem faced by a researcher. the use of research-based on qualitative methods departs from the perceptions and observations of a researcher whom the researcher himself uses. therefore, qualitative research cannot be equated or generalized with another research. this research uses informant withdrawal techniques by means and purposive sampling techniques. where is determined by the researcher based on the criteria of the informant and the informant!s primary duties and functions, whether it is under the problem raised? then the collection techniques data in the study this observation non-participant, in-depth interviews, and documentation study. as for the instruments in this study, namely the researchers themselves. the reason researchers use the data collection techniques above because they are considered more able to answer and make it easier for researchers to collect data in the field. the participant selection in this research using the snowball sampling technique is a multistep technique, based on the analogy of a snowball, which starts with a small snowball and then enlarges gradually as snow is added as it is rolled over a snowflake. it starts with a few people or cases, then expands based on relationships to respondents. respondents as samples that represent the population, are sometimes not easily obtained directly in the field. to be able to find samples that are difficult to access, or to obtain information from respondents regarding specific or unclear problems in the real world, the snowball sampling technique is a reliable and very useful way to find respondents as research targets through linkages. relationship in a network, so that the required number of samples is reached. all data present here collected using combination of direct (oral) and indirect interview (online) caused of covid-19 situation. all data were recorded and transcribed manually in order to ensure the validity and reliability of the research data. furthermore, this study has used data analysis techniques from miles and huberman; namely, the first is a condensation of data that references the selection process. in other words, this data condensation was obtained from interview data conducted by researchers. the second is the presentation of the data, which is an act of classifying the data obtained and collected. the third is drawing conclusions where this conclusion has found data that is still vague or unclear. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 58-69 da!wah hidayatullah communication strategy in socializing islamic religion in tana toraja district muhammad saleh, muhammad farid, muh akbar │ 63 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) in this study, the data obtained will be presented in the form of descriptions, words, interpretations, and meanings found from the researchers. these findings indeed continue with the subject matter in the research formulated. therefore, this research is descriptive, so that the data displayed is in the form of narrative realism, or in other words, it describes a phenomenon or event findings and discussion (socialization conducted by the hidayatullah da!wah institute in spreading islam in toraja regency) the existence of the hidayatullah institute amid a sea of toraja communities, which are christian, is an effort to build relationships by socializing the importance of islamic religious education (faith and morals) in the area. the efforts made by the hidayatullah da!wah institute in terms of socializing islamic religious education (faith/morals) in tana toraja is a process of tracing da!wah and socialization carried out by the prophet muhammad at the beginning of the emergence of islam in the makkiyah period. prophet muhammad saw always conveyed matters of the principle of faith. in the research results, there are two forms of education carried out by the hidayatullah da!wah institute, namely education in aqidah and moral education. islam can exist in a sea of the majority of non-islamic religions, namely christianity. the acceptance of islam in the tana toraja regency is one of the efforts and openness of the government, which concretely frees people to adhere to and believe in a religion that they consider to be true without any prohibition or intervention from the local government. the results of this study describe the socialization of the hidayatullah da!wah institute, but to explain the results of this study are made by point, here are 4 points of socialization carried out by the hidayatullah da!wah institute in disseminating islamic religious education (faith/morals) in tana toraja. a) socialization through marriage. history records the spread of islam through various ways, namely through trade, sale and purchase, marriage, education, politics, and cultural arts. based on the first research results, one of the ways the tana toraja people embraced islam is through the marriage or marriage system. the spread of islam to the tana toraja community through marriage, namely the toraja people who are muslim marries the toraja people and insert the values of islamic teachings through their household interactions. of course, this is part of the hidayatullah da!wah institute!s communication strategy. through marriage, those who are willing to get married are given facilities by the hidayatullah institute to be accompanied and given guidance so that islam becomes a new identity and a new belief that leads them to a better life. the following are the results of an interview obtained at the location by the chairman of the dpd tana toraja regency in lembang pakala village, makendek tana toraja district: "one form of hidayatullah!s strategy in spreading islam in tana toraja is through the marriage system, how many people have i married. . in that marriage they interact, discuss. next, they came to ask me about islam, not only that those who chose to embrace islam through marriage made them feel supported. through their marriage system, they attract each other international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 58-69 da!wah hidayatullah communication strategy in socializing islamic religion in tana toraja district muhammad saleh, muhammad farid, muh akbar 64 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) without realizing that there is a message of islam when they are good. muslim and non-muslim communities who were present in the wedding procession were married in islam”. according to the explanation above, many converts are due to the pattern of tug of war after the marriage was carried out. those who tried to be open about islam itself, even according to dpd chairman hidayatullah tana toraja, came and consulted and discussed islam itself. strategy through marriage is an effective strategy; even this strategy can create a pattern of attraction among people outside of islam. furthermore, the results of the interview by mr. samsuddin: "in this lembang pakala village, there are already five couples who have married and embraced islam without coercion from any party, they or that person came and asked to be guided and said two sentences of the shahada. furthermore, the hidayatullah institute, as a da!wah institution in that location, is obliged to provide facilities; if the family has any objections, we do it at the mosque, the important thing is legal. socialization through the marriage system is considered adequate for the hidayatullah da!wah institution. usually, in that marriage, they openly attend the marriage, from which they discuss the existence of islam, and according to the findings data, there are no objections made by parties outside the islamic context. interview results above confirmed that openness and a culture of tolerance had been understood as well as possible for the entire tana toraja community. it is proven that insofar as the existence of the hidayatullah da!wah institution has not been rejected by parties who are disturbed by the existence of the hidayatullah institute itself. another aspect of communication in a marriage that exists that there are positive interactions born and gets much attention is the stage of positive feelings in a particular environment (caughlin & huston, 2020). it is what is currently happening in tana toraja society. they get positive feelings from people who embrace islam in the form of relationship patterns in life. b) door to door the strategy next, namely the second strategy, is door to door. this hidayatullah da!wah institute carries out this strategy to influence and persuade people so that little by little, they open themselves and accept the arrival of the hidayatullah da!wah institute in their efforts. provide islamic education (aqidah and morals) in tana toraja. it is done to give directly and gradually change their understanding of the concept of true religion. door-to-door, this is deliberately carried out by the hidayatullah da!wah institution as a way of disseminating information about islam through persuasive and familial languages. the following are the results of an interview obtained at the location by the chairman of the dpd tana toraja regency in lembang pakala village, makendek tana toraja district: "the strategy is a walk in one door to the next door. even though sometimes we feel afraid that there will be rejection from the toraja community, but we have the intention of how islam can be well accepted by the people of tana toraja, especially in lembang pakala village. we surveyed first if there were a when we gave socialization about islam he would accept our arrival”. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 58-69 da!wah hidayatullah communication strategy in socializing islamic religion in tana toraja district muhammad saleh, muhammad farid, muh akbar │ 65 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) it is in line with the explanation of the former chairman of the regional representative council of tana toraja regency: "we have come to foster family ties based on brotherhood. we do not carry the name of society. first, we are personally. that is what i did when i was in toraja when they were able to accept us. we slowly entered and brought islamic education itself, whether it was in aqidah and moral terms. because of their long-established relationship, they accept it, even if i look enthusiastic and open up. explanation of the interview above illustrates that a strategy of dor to dor could persuade the public that is intended to then accept the arrival of islam without a compulsion to believe in it. this communication planning and strategy must promote the persuasive language to understand and understand what we are conveying. not only that, but the second strategy must also understand the emotional condition of people who will receive messages and information from the hidayatullah da!wah institute. the communication strategy implemented by the hidayatullah da!wah institute in providing socialization of islamic religious education in tana toraja regency, especially in lembang pakala village, uses a persuasive approach. studying the character and habits of the people there, then trying to adapt and forging good relationships between the hidayatullah institute and the surrounding community. that way, this approach will capture an effective communication pattern. according to the sources above, it is indispensable to have planned a good communication style in implementing or implementing islamic religious education socialization in tanah toraja, especially in lembang pakala village. communicators, in this case, the hidayatullah da!wah institution, must be able and able to manage an effective communication pattern when it is directly in the homes of residents. communication patterns and communication strategies are needed in building a relationship between one party and another. in the results of interviews in this study, through a strategy on the door-to-door system, the researcher saw that, in general, the hidayatullah institute is a communication pattern that invites and persuades someone to send a message. researchers see that persuasive language is communication that aims to change, invite, persuade or influence a person!s beliefs, attitudes and behavior so that they act under what the communicator expects. it has been proven, with enthusiasm shown by the community around the hidayatullah institute. c) through recitation. after carrying out the strategy through the door to door, the next step is through recitation. this recitation is divided into two. there is a recitation that is carried out at the mosque regularly monthly. a recitation is carried out on islamic holidays, such as the maulid event, commemorating the islamic new year, isra mi'raj, and others. the difference between the two models is that if the recitation is done monthly, people who have embraced islam participate. meanwhile, the recitation activities such as commemorating the islamic new year were attended by muslims and non-muslim people who attended, even helping to prepare for the event. in this case, the hidayatullah da!wah institution tries to open up space, let those who are not directly from their side, and accept what messages and information are conveyed through the international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 58-69 da!wah hidayatullah communication strategy in socializing islamic religion in tana toraja district muhammad saleh, muhammad farid, muh akbar 66 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) recitation. in this interaction, they (non-muslims) feel the touch of good morals among muslims, especially officials of the hidayatullah institution in tana toraja. the following are the results of an interview obtained at the location by the head of the dpd tana toraja regency in lembang pakala village, makendek tana toraja district: "yes, there are two models of recitation. the first is that the monthly recitation that is present is only citizens who are already muslim; we give coaching, teaching the koran, deepening islamic teachings. the second model is that we usually hold events such as the prophet!s birthday, commemorating the islamic new year. those who attend are those who have not converted to islam but are already getting interested. they even helped us prepare everything so that the event could run smoothly”. the interview shows that communication strategies to socialize islamic religious education have many ways, including mutual assistance between muslim and non-muslim communities in preparing what is needed so that events such as maulid and islamic new year can be held well. the researcher sees that after obtaining data in the field, it describes that there is a good relationship that exists between hidayatullah and people who are already muslim or not. by opening themselves up like that, they come and participate indirectly. they accept the transformation of social values (morals) and information about a peaceful and cooperative and helping islamic culture. the communication strategy through recitation is the most effective, clear target and audition, clear message direction. influencing someone through recitation is a good communication plan and strategy carried out by the hidayatullah da!wah institute. communication patterns, verbal and non-verbal messages must be improved so that the audience can receive the message we want to convey and be accepted by them as listeners. this recitation becomes a forum for those who want to know about islam in the tana toraja community. however, the most important thing is for those who have embraced islam to maintain their islam. therefore, the hidayatullah da!wah institute made a routine recitation program devoted to guiding and teaching them more about islam. in socializing islam through this recitation, the hidayatullah institution provides an understanding of aqidah and morals. these two things must go hand in hand well. convince them, make their hearts believe more in the truth of islam, and apply in this life with good morals and behavior. the hidayatullah da!wah institute itself will consistently provide space for anyone who wants to know islam itself. in the research findings, the researcher saw that there was information disclosure that hidayatullah also did to attract someone!s attention to see islam closely through the field of recitation in toraja. d) through the sports sector. this sports field is considered a strategy for disseminating islamic religious education (faith and morality). there is a direct interaction between muslims and non-muslims, especially among officials of the hidayatullah institution and the non-muslim community. there is an increasingly good touch of morals and behavior through this interaction, making the non-muslim community sympathetic to islam. strategies must have a powerful weapon in influencing someone, including the hidayatullah da!wah institute, to socialize islamic religious education in tana toraja regency, especially in international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 58-69 da!wah hidayatullah communication strategy in socializing islamic religion in tana toraja district muhammad saleh, muhammad farid, muh akbar │ 67 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) lembang pakala village. this strategy through the sports sector is considered capable of influencing society, especially the youth and young people. as the chairman of the regional representative council, hidayatullah tana toraja said: "this sport is prevalent with residents, both residents of lembang pakala village and residents of outside villages. we have a field next to the mosque. we have a takraw field. the village government usually cooperates with the hidayatullah to organize volleyball tournaments and other tournaments, besides because there is only this field in lembang village”. the explanation from the results of the interview above shows that the strategy carried out by the hidayatullah da!wah institute is not only formal, even the sports sector is also included to socialize at least then closer to the non-muslim community to the mosque in the location of the sports field. the following are the results of interviews with non-muslim youths related to the sports field conducted by hidayatullah in lembang pakala village, as follows: "yes, we feel happy when there are sports activities like this. we are also brothers. we do not see skin color, ethnicity, religion. we realize that differences exist, but if we unite, there is no friction or conflict resolution. it means that we are happy if the relationship between christianity and islam is maintained. islam is also a peaceful religion, and we are treated and highly respected here too”. the interview results above show that it is necessary to have an attitude of openness, mutual respect, and respect for differences, but do not make a difference as a barrier. sometimes, the relationship is not well-established. what the hidayatullah da!wah institute has done illustrates the substantial nature of harmony. those outside the concept of islam realize that islam is a beautiful religion and a religion of peace. through the sports sector, the hidayatullah da!wah institute inserts islamic religious education into the existing community. the existence of a mosque at the location of the sporting tournament has become a strategic place to strengthen islamic culture further for them to understand. so, step by step, gradually, islam has entered the lives of the non-muslim community in lembang pakala village, makendek tana toraja regency. socializing islamic religious education is carried out in stages and specific ways, not directly. according to the researcher, what the hidayatullah da!wah institute has done in this case is to socialize islamic religious education is quite good and strategic. it uses sports as a wasilah to approach the toraja people, where this field is loved or loved by many people. of course, this further strengthens hidayatullah!s steps in spreading islam in general. to strengthen the strategy of the hidayatullah da!wah institute, they must understand the goals and outputs of the sports activities they are holding. through this sports field, all people are present and are in the location of these activities. it means that this effort has a massive market so that there are messages and impressions they get about islamic education. according to islamic education researchers, the scope is vast, including showing a crumbling attitude in sports activities and socializing islamic religious education in tana toraja regency. impact of this research from several group may be vary. for the society, this research extends the view to look social-religious organization role in tana toraja regency, south sulawesi province, indonesia. for academician, this research implication could be a based framework to international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 58-69 da!wah hidayatullah communication strategy in socializing islamic religion in tana toraja district muhammad saleh, muhammad farid, muh akbar 68 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) research in the society and social culture of tana toaraja regency. for government, this research might be a basis to enhance the government role in create regulation according to the socialreligious role in society. conclusion and further research based on the results that have been described for more than a month regarding the communication strategy of the hidayatullah da!wah institute in socializing islamic religious education in the toraja tribe of tana toraja regency. the researcher can get several conclusions based on the formulation of the problem in this study, namely as follows: 1. there are four communication strategies in socializing islamic religious education by the hidayatullah da’wah institute in the toraja tribe of tana toraja regency. the socialization strategy is: first, through the marriage system, both through door-to-door (door to door), third through recitation (routine and celebration of the importance of islam), and the fourth or last are through sports. however, in essence, it is necessary to improve a strategy to be applied correctly. 2. implementing a communication strategy to socialize the importance of islamic religious education in tana toraja regency, especially in lembang pakala village, mengkendek district, must involve persuasive methods. the researcher also sees that, in this case, the hidayatullah institute should be able to build a local approach, namely involving local wisdom that focuses on improving the cooperation system. of course, cooperation is a manifestation of indonesian culture, and researchers hope that they will be more open and harmonious in establishing friendly relationships with such activities. research limitation in this research is the results may not available if apply in different situation. tana toraja regency is a regency where 90% of population still believe in the animism believe and christian. it is clear that moeslim in here play unsignificant role and position on the society. many cultural activities are well taken care of while in the open society already leave past/tradition. so that, this research is a quite unique and may unavailable if apply for another society/social situation. for further research, researcher should emphasize this limitation by adopting more aspect especially from social and cultural aspect. references arifin, b. (2019) $strategi komunikasi da!wah da!i hidayatullah dalam membina masyarakat pedesaan!, communicatus: jurnal ilmu komunikasi, 2(2), pp. 109–126. doi: 10.15575/cjik.v2i2.4940. ghofur, z. k. a. (2013) sejarah pendidikan islam. jakarta: bumi aksara. hafied, c. (2017) perencanaan dan strategi komunikasi. jakarta: rajawali perss. hussain bin muhammad bin ali jabair (2001) menuju jama!tul muslimin. jakarta: robbani press. marfu!ah, u. (2018) $strategi komunikasi da!wah berbasis multikultural!, islamic communication journal, 2(2), p. 147. doi: 10.21580/icj.2017.2.2.2166. misbach, i. (2016) $strategi da!wah perspektif informal populer (telaah da!wah kh. a shohibul wafa tajul arifin)!, jurnal da!wah tabligh, 17(2), pp. 63–72. doi: 10.24252/jdt.v17i2.6027. mubasyaroh, m. (2017) $strategi da!wah persuasif dalam mengubah perilaku masyarakat!, ilmu da!wah: academic journal for homiletic studies, 11(2), pp. 311–324. doi: 10.15575/idajhs.v11i2.2398. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 58-69 da!wah hidayatullah communication strategy in socializing islamic religion in tana toraja district muhammad saleh, muhammad farid, muh akbar │ 69 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) mulyana, d. (2018) metodologi penelitian kualitatif. 9th edn. bandung: pt. remaja rosdakarya. muqsi, m. (2018) $strategi da!wah pesantren dalam mengwujudkan masyarakat yang harmonis (studi pesantren kec. suka makmue, kab. nagan raya, aceh)!, media kajian komunikasi islam, 1(1), pp. 1–9. neneng, n. (2018) metodologi studi islam. jakarta: amzah. tatang (2016) dinamika komunikasi. bandung: cv. pustaka setia. wahid, a. (2018) $da!wah dalam pendekatan nilai-nilai kearifan lokal!, jurnal tabligh, 19(1), pp. 1–19. copyright holder: this article is licensed under: © mira, dienni, anita (2023) corresponding author’s email: mirarahmi@upnvj.ac.id international journal of emerging issues in islamic studies (ijeiis), vol. 3 no. 1 (2023) https://doi.org/10.31098/ijeiis.v3i1.1351 millennial generation intentions in the islamic capital market mira rahmi*, dienni r sholihah, anita nopiyanti upn veteran jakarta, indonesia received: february 10, 2023 revised: march 15, 2023 accepted: june 14, 2023 online: june 25, 2023 abstract the millennial generation has great potential for capital market growth. the unique characteristics of the millennial generation such as understanding financial literacy, ease of access, and religiosity are used as research variables. as well as additional variables, namely lifestyle as a moderating variable and islamic branding as an intervening variable related to the halal industry which will be used as a determining factor for millennial generation intentions in the islamic capital market. the opportunity for the millennial generation to be able to invest in the islamic capital market still needs to be investigated further. the research method uses a descriptive method with a quantitative approach. the sampling technique used stratified random sampling, with the sample criteria being the millennial generation aged between 17-35 years, earning or having monthly money, and domiciled in the jakarta area. the analysis technique uses multiple regression analysis to examine the relationship between research variables. by using primary data through questionnaires, 207 respondents were obtained. the results showed that the variables of financial literacy, ease of access, religiosity, and islamic branding as intervening affected the millennial generation's investme nt intention, but lifestyle variables did not strengthen or weaken the financial literacy variable on investment intentions. the object of this research is limited to the millennial generation who live in jakarta, so further research is needed for a broader millennial generation object. keywords capital market, islamic, lifestyle, millennial, religiosity introduction investment interest in the islamic capital market shows opportunities for growth in the islamic capital market. products on the islamic capital market in indonesia are stocks, sukuk, and mutual funds. islamic stocks can be seen through several stock indices such as the jakarta islamic index (jii) and indonesian sharia stocks (issi). the product of the first islamic capital market, namely islamic mutual funds, was issued in 1997, then in 2000, the jakarta islamic index (jii) was launched which aims to help potential investors who want to invest in sharia. although the pandemic had a negative impact, the implementation of work-from-home has led to an increase in active investors. figure 1 shows the positive trend of new investors in the indonesia stock exchange (idx) throughout 2021 had grown by 92.99 % of the total number of investors in 2020. research paper https://creativecommons.org/licenses/by-nc/4.0/ https://crossmark.crossref.org/dialog/?doi=https://doi.org/10.31098/ijeiis.v3i1.1351&domain=pdf https://orcid.org/0000-0002-9496-6986 https://orcid.org/0000-0003-2614-0389 https://orcid.org/0000-0003-1190-0357 int. j. emerg. issues islam. stud. 50 source: otoritas jasa keuangan (ojk) young investors dominated the indonesia stock exchange (idx), some investors by age and the number of assets invested in the capital market can be seen in figure 2. more than 50% of the total investors are players under the age of 30 who are classified as entering the millennial generation, however, the number of assets invested is still dominated by investors over the age of 50. even so, this shows that the opportunities for the millennial generation in the capital market are very large, coupled with the lifestyle of the millennial generation which is highly related to technology, profitoriented, and future-oriented fit the character to participate in the investment industry. figure 2. number of investors by age and aset source: otoritas jasa keuangan (ojk) much research has been done on consumer interest and satisfaction related to products in islamic finance, including banking products, namely bank term deposits, and islamic mortgages (amin et al., 2017; hati et al., 2020). on islamic capital market products, sukuk (duqi & al-tamimi, 2019), mutual funds (nicolescu & tudorache, 2020; prasanna kumar & rajkumar, 2014; subramanya p & murthy, 2013), and on the stock market (haron, 2016; metawa et al., 2019). interest or investment decisions can be influenced by many factors, some use the theory of planned behavior (tpb) and other variables. its relation to an interest in investing financial literacy is used as risk averseness, especially in high-risk investment products (aren & dinç aydemir, 2015; lim et al., 2018; nauman sadiq & ased azad khan, 2019), investors with a good understanding of financial literacy will have a lower risk because they already have information regarding the product they are going to invest in. therefore millennial generation investors can almost be said to have a good understanding of financial products because it is supported by their education. lifestyle is also closely related to the millennial generation, where the lifestyle of the millennial generation tends to follow changing age figure 1. increasing the number of investors int. j. emerg. issues islam. stud. 51 times and technology. the islamic capital market is an investment opportunity that keeps up with changing times and offers the use of technology to facilitate and accelerate access following the millennial generation orientation. lifestyle-related research (adnan et al., 2017; adnan & khan, 2017) explained that lifestyle factors can be used to understand market segmentation so that the products produced are expected to suit certain consumer segments. in this case, the lifestyle of the millennial generation can be regarded as a consumer segment that has the opportunity to increase the islamic capital market. the use of technology makes access easier and faster, for the millennial generation, technological advances are not an obstacle but a driving force for their activities, because they adapt quickly and have a greater curiosity about new things. products related to the use of technology are demanded usefulness and ease of use, such as e-banking and e-commerce (lie´bana-cabanillas et al., 2013; prastiawan et al., 2021; setyanta et al., 2020). therefore, easy access to investing can affect interest in investing, especially for the millennial generation who want things to be easy and fast. religiosity shows the image that the product is halal or according to sharia, which encourages people to believe in the product. religion can be used as a reference for the perceptions and buying behavior of muslim consumers, as well as the dimensions of religiosity, namely virtues and obligations, have an impact on asset allocation. (mahdzan et al., 2017a; mehree iqbal, 2017; mukhtar et al., 2012). muslim investors will consider the aspect of religiosity which is shown through buying behavior so religiosity has an impact on interest. the brand image of the islamic capital market as a halal product is its characteristic which becomes a halal brand, the brand creates trust between religiosity and interest (ali, 2011b; duqi & al-tamimi, 2019; j. a. j. wilson et al., 2010). under the phenomenon and results of previous studies, it can be concluded that age is an important factor in one's investment decisions. in this case, the millennial generation has an important role in the financial sector. how the special characteristics possessed by the millennial generation are interesting to be research topics, one of which is about the intention of the millennial generation as consumers. several related characteristics of the millennial generation include financial literacy, lifestyle, ease of access, religiosity, and islamic branding. the role of the millennial generation in the development of the financial industry has great potential in the islamic capital market, given the large population of indonesia as the largest muslim country. the opportunity for the millennial generation to be able to invest in the islamic capital market still needs to be investigated further. based on the background of the problems and the research results that have been mentioned, this research focuses on researching: 1. how does financial literacy affect millennial investment intention in the islamic capital market? 2. how does the influence of lifestyle as a moderating variable affect the relationship between financial literacy and millennial investment intention in the islamic capital market? 3. how does the ease of access affect millennial investment intention in the islamic capital market? 4. how does religiosity affect millennial investment intention through the islamic branding intervention variable in the islamic capital market? literature review development of islamic capital market in indonesia the development of the islamic capital market has continued to strengthen in recent times. and the increase in the islamic capital market can be seen from two sides, from the investor side and also from the capitalization side. in 2016 there were only 331 sharia shares recorded. meanwhile, the latest developments as of the end of march 2021, there were 434 shares listed as sharia shares or an increase of 31%. growth trends like this form optimism that the islamic capital market will continue to grow. this is of course also supported by the seriousness of the government and regulators to continue to advance the islamic economy and finance. and, build an ecosystem for the halal industry in indonesia. (okezone economy, 2021). the islamic capital market has great potential in boosting the national economy. this is reflected in the contribution of total islamic capital market assets to gross domestic product (gdp). the total assets of the islamic capital market in 2019 to gdp reached 29 percent or rp. 4,569 trillion. meanwhile, the contribution of islamic int. j. emerg. issues islam. stud. 52 stock capitalization in 2019 to gdp reached 24 percent or idr 3,745 trillion. the contribution of the islamic capital market to the national economy will also continue to grow, supported by the potential of the largest muslim population in the world (republika, 2020). figure 3. increasing the number islamic stocks source: (otoritas jasa keuangan (ojk), 2021) idx consistently strives to develop the islamic capital market through educational programs as well as product and infrastructure innovation as set out in the 2015-2019 and 2020-2024 syariah capital market roadmaps. the direction of islamic capital market development in the roadmap is implemented by the idx in various forms, including the islamic capital market literacy and inclusion program to strengthen the retail sharia investor base as well as the sharia securities and instrument development program. and also the sharia capital market infrastructure development program to strengthen services and legal foundations, programs to strengthen synergy with stakeholders and use technology for sharia education and investment. although the pandemic had a negative impact, the implementation of work-from-home led to a 57.92% increase in the average active investor per month. by utilizing digitalization, the public can easily obtain information about the capital market through the internet, from websites to various social media platforms. investors also easily make transactions anywhere with online trading.(kustodian sentral efek indonesia (ksei), 2021) investment intention many studies related to investment intentions have been carried out, mostly using the theory of planned behaviour (tpb) to understand consumer behavior toward investment intentions or investment decision-making (akhtar & das, 2019; mahastanti & hariady, 2014; raut, 2020). tpb uses attitude toward behavior, subjective norms, and perceived behavior control (pbc) to describe interests, which then create behavior. however, several previous studies have only used pbc to explain individual perceptions regarding their ability to carry out certain behaviors toward investment interest (ali, 2011b; hati et al., 2020; kaur & kaushik, 2016; mahardhika & zakiyah, 2020). investment decisions in the capital market are also described through behavioral bias (mittal, 2019; raheja & dhiman, 2020; yalcin et al., 2016; zahara & bansal, 2018), several behavioral biases that occur in the capital market include overconfidence, disposition effects, herd instincts, hindsight biases, availability biases, and self-attribution biases. perceptions of mutual fund investment products are considered to have lower risk and provide better returns when compared to investment products in other capital markets such as stocks (prasanna kumar & rajkumar, 2014; subramanya p & murthy, 2013). the previous research on other islamic financial products such as the islamic mortgage preference (amin et al., 2017), investment in islamic sukuk (duqi & al-tamimi, 2019), and investment intention in islamic bank’s term deposits (hati et al., 2020) using various variables such as consumer attitude, religious factors, the availability of information, expected return, reputation of the issuers, features, and product knowledge to explain preference and intention. consumer attitude includes service quality, product choice, and islamic int. j. emerg. issues islam. stud. 53 debt policy (amin et al., 2017), while product knowledge consists of perceived quality, perceived risk, and perceived value (hati et al., 2020). financial literacy financial literacy has the meaning that individuals have the ability and confidence in their knowledge abilities in making financial decisions (huston, 2010). the times and technology are developing, making financial products more varied and financial services easier, of course, this requires good financial literacy skills (hogarth & hilgert, 2002; servon & kaestner, 2008; wachira & kihiu, 2012). the level of understanding of financial literacy is influenced by factors of education level, income level, and activities in the workplace (hassan al-tamimi & anood bin kalli, 2009). financial literacy in the stock market is associated with risk and overconfidence (sivaramakrishnan et al., 2017a; xia et al., 2014), likewise in risky investment financial literacy is needed to consider the risks that will be faced (abdillah et al., 2019; dinç aydemir & aren, 2017; sivaramakrishnan et al., 2017a). in previous studies, financial literacy was used as a moderating variable for emotional intelligence, locus of control, and risk aversion variables for investment interest (abdullah et al., 2019; 2020; dinç aydemir & aren, 2017; nauman sadiq & ased azad khan, 2019), whereas (nauman sadiq & ased azad khan, 2019) using financial literacy as a mediating variable between risk and interest. perceptions and attitudes are also used as variables that mediate objective and subjective financial literacy toward investment intentions (albaity & rahman, 2019; lim et al., 2018). measurement of financial literacy uses basic and advanced literacy, basic financial literacy consists of numeracy, interest compounding, inflation, time value of money, and money illusion, while advanced literacy uses more indicators (van rooij et al., 2011). empirical evidence suggests that financial literacy positively influences investment intention. thus, we can state the following: h1: financial literacy has a significant positive influence on millennial investment intention. lifestyle the millennial lifestyle has unique characteristics, these characteristics are adaptability, technology literacy, and achievement-oriented, which are opportunities for this generation to participate in the capital market. with the majority of indonesia's muslim population, the millennial generation has great potential in increasing the islamic capital market. lifestyle provides information that can be used in determining market segmentation effectively (khraim, 2015; kucukemiroglu, 1999; valentine & powers, 2013). the lifestyle measurement scale related to consumer behavior can be divided into fashion-oriented lifestyles, family-oriented lifestyles, adventurous lifestyles, traditionoriented lifestyles, status-seeking lifestyles, and satisfaction (adnan & khan, 2017). furthermore, lifestyle patterns can be distinguished into a need for uniqueness, price consciousness, public interest orientation, need for achievement, and need for respect (adnan et al., 2017; he et al., 2010). in addition, lifestyle patterns can also be measured using activities, interests, and opinions (ahmad et al., 2010; khraim, 2015). other research related to lifestyle is regarding lifestyle dimensions which consist of fashion consciousness, leadership, family concern, health consciousness, carefreeness, community consciousness, cost consciousness, and practicality (kucukemiroglu, 1999). previous research understands lifestyle factors based on risk-takers, experiencers, and traditionalists (qing et al., 2012). furthermore, lifestyle is also used as a moderating variable in buying interest (ko & zhang, 2009; nair, 2018). empirical evidence suggests that lifestyle positively influences consumer consumption, financial behavior, or purchasing decisions. thus, we can state the following: h2: financial literacy has a significant positive influence on millennial investment intention with lifestyle as a moderating variable. ease of access the covid pandemic requires people to carry out activities from home, thus encouraging the use of the internet, e-commerce, and mobile shopping to increase. ease of access is important for the community, factors that can influence interest in using the internet and e-commerce, namely perceived use and perceived usefulness (akour et al., 2006; n. wilson, 2019). then apart from int. j. emerg. issues islam. stud. 54 perceived use and perceived usefulness, interest in mobile shopping has other factors, namely enjoyment, and compatibility (su et al., 2009). in the bank financial industry, mobile banking is not just a service but a competitive strategy (prastiawan et al., 2021). satisfaction from banking services includes responsiveness, ease of use, access, and competency (jun & cai, 2001; salihu et al., 2019), besides that, the factors towards human tellers and automated banking attitudes can also affect satisfaction, which in turn creates loyalty (moutinho & smith, 2000). then ease of use, usefulness, and access will bring trust to create consumer satisfaction (lie´bana-cabanillas et al., 2013). whereas in the capital market industry, namely buying interest, factors that can influence are perceived ease of use, investment knowledge, and perceived risk (setyanta et al., 2020). previous research shows that ease of access including the use of technology has an impact on the millennial generation who quickly adapt to technology. for instance, (pradnyani & pramitari, 2019) found that online trading and minimum investment capital have an influence on investment intention in students of the bali state polytechnic accounting department. furthermore, (cahya & kusuma, 2019) shows that investment motivation and technological progress affect investment intention in the "yuk nabung saham" campaign in generation y at the investment gallery of the indonesian stock exchange, muria kudus university. more research on the use of technology (andi kusuma negara, 2020) shows that advances in information technology have a significant effect on the millennial generation's investment intention. (purboyo et al., 2020) has submitted substantial literature intending to clarify the role of technology applied in online stock trading in influencing the behavior of investors' intention in the indonesian capital market, especially among the millennial generation. all of the above arguments helped the study to test the following hypotheses related to millennial investment intention: h3: the ease of access has a significant positive influence on millennial investment intention. religiosity and islamic branding religiosity is closely related to the islamic capital market, due to the tendency for religious consumer behavior to choose halal products. previous research used different measures of religiosity, in consumer research five unidimensional scales for religiosity that can be used are believing in god, avoiding embarrassing actions, carrying out obligations to god, following god's commands seriously, and the belief that religion affects all. relationship with others (shukor & jamal, 2013). furthermore, other measures of religiosity are religious belief, religious practice, religious knowledge, religious experience, and religious consequences (sharma et al., 2017). some use aspects of islam, faith, and ihsan in measuring religiosity (diana et al., 2016), as well as using dimensions of faith, virtue, obligation, and optional (mahdzan et al., 2017a). then the level of obedience to religion can also be seen in the daily behavior of consumers, meaning that religious people will apply religious values in all their activities. (yousaf & malik, 2013). some research also divides religiosity into two parts, namely interpersonal dimensions related to cognitive aspects of religiosity and intrapersonal related to aspects of religiosity behavior concerning buying interest. (mokhlis, 2006, 2009; mukhtar et al., 2012; yousaf & malik, 2013). to understand muslim consumer behavior, religiosity is used as a moderating variable on interest in socially responsible investments (sris) products. (singh et al., 2020). in the islamic capital market, only halal products are products that do not conflict with sharia rules are traded, therefore halal products can be said to be a brand for the islamic capital market. halal as a brand can be used as a signal to the public regarding products so that public trust can be obtained (j. a. j. wilson et al., 2010). to understand the brand and its relation to consumer behavior, the attitude towards the brand variable is used as a mediating variable between risk, trust, and return on investment interest (ali, 2011a). islamic brands by religion or halal brands are islamic brands by compliance, besides that there are also islamic brands by origin and islamic brands by customer (alserhan, 2010). in previous research, religiosity and islamic brand indicated that it was related to investment intention, which leads to our next hypothesis: h4: religiosity has a significant positive influence on millennial investment intention through islamic branding as an intervening variable. int. j. emerg. issues islam. stud. 55 methodology the population used as the object in this study is the millennial generation, with a sampling technique that is simple random sampling, with sample criteria, including: a. millennials are male or female aged 17-35 years b. earn or have monthly money c. live in the jakarta area the type of data used by researchers is primary data, namely data obtained directly from the object of research, including the characteristics of respondents and respondents' perceptions of research variables. data was collected by distributing questionnaires with a measuring instrument in the form of a likert scale. the likert scale ranges from “strongly disagree” with a score of 1 to “strongly agree” with a score of 4. the research locations to collect data in this study were located on public and private campuses throughout jakarta. the time of data collection was carried out in april 2021. from the 250 questionnaires distributed, only 223 responses, and 16 were excluded because of incomplete data or response bias. the remaining 207 usable represent an effective response rate of around 65 percent of the total sample, which is acceptable. in this study, there are six variables used, namely, investment intentions, financial literacy, lifestyle, ease of access, religiosity, and islamic branding. each variable was measured using modified items from the previous literature. table 1. measurement variable variable items adapted sources investment intentions (y) 1. i want to invest in shariah stocks 2. i have been looking for information about sharia capital markets 3. i think investing in islamic capital markets is very attractive (sivaramakrishnan et al., 2017b), (allgood & walstad, 2016) financial literacy (x1) 4. i have a good level of knowledge and understanding of the basic concepts of islamic finance 5. i have a good level of knowledge and understanding of matters related to financing in shari'ah financial institutions 6. i have a good level of knowledge and understanding of matters related to savings and shari'ah investments 7. i have a good level of knowledge and understanding of matters related to the takaful system (islamic financial insurance) 8. the quality and variety of products offered by shari'ah financial institutions are better than the quality and variety of products offered by conventional financial institutions (van rooij et al., 2011) lifestyle (m) 9. i regularly allocate funds to save/invest 10. i buy a product that is following sharia principles 11. in my opinion, we must set aside the income to save/invest (adnan et al., 2017), (ahmad et al., 2010) ease of access (x2) 12. it is very easy to get information and procedures for investing in sharia capital market (ani et al., 2010),(moutinho & smith, 2000) int. j. emerg. issues islam. stud. 56 13. starting an investment in sharia capital market can be done online 14. investment transactions can be accessed through various devices (computers, laptops, and smartphones) 15. the cost of the initial investment in the capital market can be affordable religiosity (x3) 16. for me investing in islamic capital markets can provide blessings. 17. investing in islamic capital markets is part of the practice of muamalah. 18. for me investing in islamic capital markets provides more benefits than conventional capital markets. 19. for me investing in islamic capital markets is an attractive and safer investment, and increases spiritual satisfaction. (singh et al., 2020), (mahdzan et al., 2017b), (sharma et al., 2017) islamic branding (i) 20. sharia securities list (des) issued by the national sharia supervisory board (dps) 21. sharia securities list (des) comes from companies that comply with sharia provisions 22. sharia securities list (des) reflects halal investment products (woo, 2019), (ali, 2011a) primary data were collected for testing the hypotheses. primary data are data collected first time for a particular purpose and which are required to accompany secondary data which is demanded (eriksson and wiedersheim-paul, 1997). figure 3. research model the data collected through the questionnaires were processed and analyzed using spss software. first, a pilot test was conducted to check the validity and reliability of the instrument, as well as improve the questionnaire by removing poor quality questions, such as those including too many missing values or bias ratings. then, statistical techniques were used to achieve the research objectives, including cronbach’s alpha test, descriptive statistics, correlation analysis, and regression analysis. h4 h3 h1financial literacy ease of access invesment intention religiousity lifestyle h2 islamic branding int. j. emerg. issues islam. stud. 57 finding and discussion findings the respondents were asked to provide demographic data that included gender, education, and employment status. table 2. provides descriptive statistics for the respondents’ characteristics. it can be seen from the table that about 66.7 percent of the respondents were men and 33.3 percent were women. concerning education level, about 17.9 percent were a diploma, 78.7 percent had a bachelor’s degree and the remaining 3.4 percent had postgraduate degrees. as for employment status, dominated by students 78,74 percenter. table 2. respondents’ characteristics variable category frequency (%) gender male 138 66.70% female 69 33.30% age <20 years 14 6.80% 21-25 years 164 79.20% 26-30 years 15 7.20% >30 years 7 3.40% >20 years 7 3.40% religion islam 197 95.20% protestan 3 1.40% katolik 7 3.40% marital status single 194 93.70% married 13 6.30% widow/widower 0 0.00% education < diploma 37 17.90% bachelor’s degree 163 78.70% master’s degree 7 3.40% doctoral degree 0 0.00% occupation student/student 163 78.74% asn/pns 2 0.97% private employees 41 19.80% self-employed 1 0.49% income <2m 114 55.07% 2-6m 68 32.85% 6-10m 16 7.73% 10-14m 6 2.90% 14-18m 2 0.97% >18m 1 0.48% total allocation investments per month <1m 181 87.40% 1-3m 25 12.10% 3-5m 0 0.00% >5m 1 0.50% have participated in training/learning related to stocks yes 142 68.60% no 65 31.40% int. j. emerg. issues islam. stud. 58 preferred sharia stock market products stock 80 38.65% fund 116 56.03% sukuk 9 4.35% none 2 0.97% already have investments in sharia capital market yes 96 46.38% no 111 53.62% long owned sharia shares <1 year 65 67.71% 1-3 years 29 30.21% 3-5 years 2 2.08% >5 years 0 0.00% total money invested in sharia capital market <1m 23 23.96% 1-5m 37 38.54% 5-10m 16 16.67% 10-15m 4 4.16% >15m 16 16.67% the data used in the study has passed the validity and reliability test. table 3 provides descriptive statistics for the six factors mentioned, namely, investment intentions, financial literacy, lifestyle, ease of access, religiosity, and islamic branding. the mean values shown in table 3 reveal that the mean value for all factors is more than 10, this value gives a positive category. table 3. descriptive statistic n minimum maximum mean sd coefficient of variation investment intentions (y) 207 4.00 15.00 10.61 1.76 3.10 financial literacy (x1) 207 5.00 20.00 16.51 2.29 5.24 lifestyle (m) 207 4.00 15.00 10.49 1.66 2.77 ease of access (x2) 207 6.00 19.00 14.31 1.82 3.30 religiosity (x3) 207 4.00 20.00 12.89 3.91 15.32 islamic branding (i) 207 5.00 15.00 10.35 1.74 3.04 to determine the accuracy of the research instrument according to its function, the productmoment correlation method is used. that is if the statement item has a p-value (sig.) < 0.05 (α) or a calculated r value (correlation coefficient) of the statement item > r table value, then the item is declared valid. all question items used in the questionnaire have a p-value (sig.) <0.05 (α), meaning that the research instrument can be used as a measuring tool in this study. six factors were investigated for this study with cronbach's alpha to measure the strength of the scale of internal consistency. as a general rule, a coefficient greater than or equal to 0.7 is considered acceptable and a good indication of construct reliability (nunnally, 1978). the results of reliability coefficients (alpha) as shown in table 4 indicate that the six factors strongly meet the acceptable level of 0.7 or higher. table 4. reliability category no. of items cronbach's alpha (α) investment intentions (y) 3 0.739 int. j. emerg. issues islam. stud. 59 financial literacy (x1) 5 0.748 lifestyle (m) 3 0.730 ease of access (x2) 4 0.692 religiosity (x3) 4 0.932 islamic branding (i) 3 0.776 to answer the research hypothesis, the regression test was carried out in three stages. the first step is testing the islamic branding (i) variable as an intervening variable between religiosity (x3) and investment intentions (y). the first regression test was carried out, between religiosity (x3) to islamic branding (i), to find out whether religiosity (x3) influenced islamic branding (i). table 5 shows the results of the first regression test, from the coefficients table the sig value is known that variable religiosity is (0.000) <0.05 and the value of t count (6.655) > t table (known to be 1.972) with a regression coefficient of 0.188. this means that there is a significant positive influence between religiosity on islamic branding. this explains that the higher the value of religiosity, the value of islamic branding will also be higher or increase. vice versa, the lower the value of religiosity, the value of islamic branding will be lower or decreased. based on the "model summary" table, the r square value is 0.178. this shows that the proportion of the influence of the independent variable (religiosity) on the islamic branding variable is 17.8% while the rest (100% 17.8% = 82.2%) is influenced by other variables that are not in this linear regression model. table 5. test results regression 1 model summary model r r square adjusted r square std. the error in the estimate 1 0.422a 0.178 0.174 1.586 a. predictors: (constant), religiosity b. dependent variable: islamic branding coefficients model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) 7.931 0.380 20.858 0.000 religiosity 0.188 0.028 0.422 6.655 0.000 a. dependent variable: islamic branding then the second regression test was carried out to test the variables of financial literacy (x1), ease of access (x2), and islamic branding (i) as intervening variables on investment intentions (y). table 6. shows the results of the second regression test, from the "coefficients" table the sig value is known. all three variables show a value of (0.000) <0.05 and the value of t count > t table (known to be 1.972). with a regression coefficient of 0.339 for the financial literacy variable, the ease of access variable is 0.346, and the islamic branding variable is 0.351. this means that there is a significant positive effect for the variables of financial literacy, ease of access, and islamic branding on investment intentions. based on the "model summary" table, the r square value is 0.410. this shows that the proportion of the variable influence of financial literacy, ease of access, and islamic branding on investment intentions is 41% while the rest (100% 41% = 59%) is influenced by other variables that are not in this linear regression model. table 6. test results regression 2 table 6. test results regression 2 model summary int. j. emerg. issues islam. stud. 60 model r r square adjusted r square std. the error in the estimate 1 .640a 0.410 0.401 1.363 a. predictors: (constant), islamic branding, financial literacy, ease of access b. dependent variable: investment intentions coefficients model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) -2.154 1.143 -1.885 0.061 financial literacy (x1) 0.261 0.043 0.339 6.129 0.000 ease of access (x2) 0.335 0.056 0.346 5.987 0.000 islamic branding (i) 0.355 0.058 0.351 6.155 0.000 a. dependent variable: investment intentions the third regression test was conducted to see the moderating variable, namely lifestyle (m), and whether it can strengthen the relationship between financial literacy (x1) and investment intention (y). from table 7. it is known that the r square value from the "model summary" table is 0.414, if we compare it with the r square from the previous regression test of 0.410, it can be seen that it can almost be said that there is no increase. this means that the lifestyle (m) variable cannot strengthen the relationship between financial literacy (x1) and investment intention (y). the “coefficients” table for the lifestyle (m) variable also shows the value of sig. of (0.240) > 0.05 and the value of t arithmetic (1.177) < t table (known as 1.972), which has the same meaning that the lifestyle (m) variable cannot strengthen the relationship between financial literacy (x1) and investment intention (y). meanwhile, other variables show the same results from the previous regression test, that these variables influence investment intention. table 7. test results regression 3 model summary model r r square adjusted r square std. the error in the estimate 1 .643a 0.414 0.402 1.362 a. predictors: (constant), x1_lifestyle (m), ease of access, islamic branding, financial literacy b. dependent variable: investment intentions coefficients model unstandardized coefficients standardized coefficients t sig. b std. error beta 1 (constant) -1.607 1.233 -1.304 0.194 financial literacy (x1) 0.204 0.064 0.265 3.195 0.002 ease of access (x2) 0.316 0.058 0.326 5.416 0.000 islamic branding (i) 0.335 0.060 0.332 5.597 0.000 x1_lifestyle (m) 0.005 0.004 0.101 1.177 0.240 a. dependent variable: investment intentions int. j. emerg. issues islam. stud. 61 based on the results from the "coefficients" table, the structure of the model can be described in figure 4. as follows: figure 4. research model discussion from the results of the first and second regression tests, it is known that the variables of financial literacy, ease of access, and religiosity through islamic branding affect investment intentions. this answers the first hypothesis that financial literacy has a significant positive effect on millennial investment intentions in the islamic capital market. then the third hypothesis is that ease of access has a significant positive effect on millennial investment intentions in the islamic capital market. and the fourth hypothesis is that religiosity has a significant positive effect on millennial investment intentions in the islamic capital market through islamic branding as an intervening variable. the third regression test answers the second hypothesis, it turns out that the lifestyle variable as a moderating variable cannot strengthen the relationship between financial literacy and millennial investment intentions in the islamic capital market. the result showed that 60% of respondents confirmed good intentions in sharia investment. the investment intention among millennials in jakarta is reflected in the high intention of investing and a good impression on the sharia industry. this condition can be explained well by the variables of financial literacy, ease of access, religiosity, and islamic branding as intervening variables. meanwhile, the lifestyle variable, which acts as a moderating variable, shows that lifestyle does not strengthen the relationship between financial literacy and intention in investing in the sharia industry. for further discussion of statistical test results for each hypothesis of each variable will be explained separately. first, the test results for financial literacy were found to have a significant effect on intention in sharia investment among millennials. financial literacy has a significant positive effect on millennial investment intentions in the islamic capital market. these results follow the research (abdillah et al., 2019; aren & dinç aydemir, 2015; nauman sadiq & ased azad khan, 2019; sivaramakrishnan et al., 2017b). the good intention in sharia investment among millennials is supported by good financial literacy, where millennials have a sufficient understanding of the basic concepts of sharia finance, and sharia investment products and have a mindset that sharia products are more attractive. although these results need to be interpreted carefully because the data shows that a good understanding and concept of sharia investment among millennials is statistically represented by 45% of respondents. this condition is interesting because the statistical test shows a significant influence on the influence of financial literacy in explaining the intention in sharia investment. this is supported by a strong demographic of respondents and this portion is represented by strong investment awareness data. where 87% of respondents stated that they had an allocation to invest in sharia with a potential financial income of fewer than 2 million rupiahs, as many as 55% of respondents with an allocation fund of under 1 million rupiahs. this phenomenon is very encouraging and can be interpreted that millennials are already aware of sharia investment and its real practices. 0,188 0,332 0,326 0,265 financial literacy ease of access invesment intention religiousity lifestyle 0,101 islamic branding int. j. emerg. issues islam. stud. 62 in this study, the millennial lifestyle is also used which is hypothesized to strengthen the relationship between financial literacy and intention in sharia investment to be stronger. the results of statistical tests for this hypothesis found that lifestyle did not moderate the influence between financial literacy and intention in sharia investment. indicators for lifestyle illustrate that millennials are aware of the importance of investment with a proportion of 40%. meanwhile, lifestyle indicators that emphasize investment habits do not contribute to explaining the behavior of millennials. in short, awareness of investing in sharia has not become a habit for millennials in jakarta. in this study, the millennial lifestyle is also used which is hypothesized to strengthen the relationship between financial literacy and intention in sharia investment to be stronger. the results of statistical tests for this hypothesis found that lifestyle did not moderate the influence between financial literacy and intention in sharia investment. indicators for lifestyle illustrate that millennials are aware of the importance of investment with a proportion of 40%. meanwhile, lifestyle indicators that emphasize investment habits do not contribute to explaining the behavior of millennials. in short, awareness of investing in sharia has not become a habit for millennials in jakarta. although many supporting works of literature support the lifestyle hypothesis as a moderating variable (khraim, 2015; ko & zhang, 2009; kucukemiroglu, 1999; nair, 2018; valentine & powers, 2013). the contradictory condition of this hypothesis explains that millennial sharia investment intention in jakarta is influenced by financial literacy and has become a real awareness and practice in almost half of the respondents, although from the results of moderation it was found that the existing form of awareness has not become a habit in investing. the supporting facts for this condition are strengthened by the statistical data of the respondents on the behavioral indicators shown. next is the influence of the ease of access owned by millennials in causing intention in sharia investment. statistically, the results of the hypothesis test state that there is a significant influence between the ease of access that millennials have to invest in increasing their intention in investing in sharia. the ease of aspects measured by the abundance and ease of information available about sharia products and how to invest through various digital platforms at affordable costs and the ease of transactions provide a concrete explanation of how this condition has significantly increased intention in sharia investment among jakarta millennials. statistical data shows 45% of respondents gave positive confirmation of the ease of access to sharia investment. likewise, demographically, as previously explained, this form of awareness has been accompanied by ownership of shariah investments in 46% of respondents. this fact shows that millennials are aware of and understand sharia investment information and make it an option in their investment activities. previous research support this hypothesis (cahya & kusuma, 2019; pradnyani & pramitari, 2019; purboyo et al., 2020). next is to look at the effect of religiosity on investment intention, which statistically shows a significant effect. with islamic branding as an intervening variable. statistical data analysis shows that the majority of respondents (60%) have a good religious concept and believe and apply the principle of religiosity in the growth of investment intention among millennials in jakarta. this is indicated by his belief that choosing a more islamic concept in investing is based on a sense of security and pleasure, a form of good deeds, and provides a sense of religious security. in its constellation, this relationship does not directly affect the intention in investing in sharia, but the concept of religiosity forms a good islamic branding for millennials. millennials who have good literacy believe that the existing islamic branding is well legitimized by the presence of a solid islamic financial institution. the existence of the shariah dean as control and the availability of halal products support the growth of religiosity in influencing the concept of islamic branding. furthermore, the well-formed concept resulted in increasing intention in shariah investment among millennials in jakarta. considerable empirical evidence on religiosity and investment intention support this hypothesis (alserhan, 2010; mahdzan et al., 2017b; sharma et al., 2017; singh et al., 2020; j. a. j. wilson et al., 2013; yousaf & malik, 2013). int. j. emerg. issues islam. stud. 63 conclusions conclusively, we found that millennials' intention to invest in jakarta is already in a conducive situation. they are aware of and already investing in shariah investments but not yet become a habit. the situation is fully described by the result of hypothesis testing from 207 millennial respondents from 5 areas in jakarta (central, west, north, east, and south jakarta). the statistical testing showed a consistent positive relation between millennial investment intention in jakarta explained by financial literacy (h1), the ease of access to financial instruments (h3), and religiosity with islamic branding as the intervening variable (h4). eventually, the lifestyle of millennials that was hypothesized in making the relationship between financial literacy to millennial investment intention getting stronger was found not statistically significant (h2). the condition clearly showed that millennials in jakarta have good intentions in investing their fund. the situation confirmed that they had financial literacy to induce them in strong relation to put their intention on investment. the same situation goes with the ease of access, where the easiness to get investment access will make them positively have the investment intention. the religiosity accompanied by islamic branding also showed the power of affecting millennials to have an intention in investments. limitations & further research the object of this research is limited to the millennial generation who live in jakarta, so further research is needed for a broader millennial generation object. references abdillah, w., permatasari, r., & hendrawaty, e. (2019). understanding determinants of individual intention to invest in digital risky investment. jurnal dinamika manajemen, 10(1), 124– 137. https://doi.org/10.15294/jdm.v10i1.18243 adnan, a., ahmad, a., & khan, m. n. (2017). examining the role of consumer lifestyles on ecological behavior among young indian consumers. young consumers, 18(4), 348–377. https://doi.org/10.1108/yc-05-2017-00699 adnan, a., & khan, m. n. (2017). scale development and refinement of a lifestyle instrument. int. j. knowledge management in tourism and hospitality, 1(2), 127–151. https://doi.org/10.1504/ijkmth.2017.085862 ahmad, n., omar, a., & ramayah, t. (2010). consumer lifestyles and online shopping continuance intention. business strategy series, 11(4), 227–243. https://doi.org/10.1108/17515631011063767 akhtar, f., & das, n. (2019). predictors of investment intention in indian stock markets: extending the theory of planned behaviour. international journal of bank marketing, 37(1), 97–119. https://doi.org/10.1108/ijbm-08-2017-0167 akour, i., alshare, k., miller, d., & dwairi, m. (2006). an exploratory analysis of culture, perceived ease of use, perceived usefulness, and internet acceptance: the case of jordan. journal of internet commerce, 5(3), 83–108. https://doi.org/10.1300/j179v05n03_04 albaity, m., & rahman, m. (2019). the intention to use islamic banking: an exploratory study to measure islamic financial literacy. international journal of emerging markets, 14(5), 988– 1012. https://doi.org/10.1108/ijoem-05-2018-0218 ali, a. (2011a). predicting individual investorsintention to invest: an experimental analysis of attitude as a mediator. world academy of science, engineering and technology, 50. https://doi.org/10.5281/zenodo.1078847 ali, a. (2011b). predicting individual investors’ intention to invest: an experimental analysis of attitude as a mediator. world academy of science, engineering and technology, 50(2), 994–1001. allgood, s., & walstad, w. b. (2016). the effects of perceived and actual financial literacy on financial behaviors. economic inquiry, 54(1), 675–697. alserhan, b. a. (2010). islamic branding: a conceptualization of related terms. journal of brand management, 18(1), 34–49. https://doi.org/10.1057/bm.2010.18 amari, m., salhi, b., & jarboui, a. (2020). evaluating the effects of sociodemographic characteristics and financial education on saving behavior. international journal of sociology and social int. j. emerg. issues islam. stud. 64 policy, 40(11–12), 1423–1438. https://doi.org/10.1108/ijssp-03-2020-0048 amin, h., abdul rahman, a. r., abdul razak, d., & rizal, h. (2017). consumer attitude and preference in the islamic mortgage sector: a study of malaysian consumers. management research review, 40(1), 95–115. https://doi.org/10.1108/mrr-07-2015-0159 andi kusuma negara, h. g. f. (2020). pengaruh kemajuan teknologi informasi dan pengetahuan investasi terhadap minat investasi generasi milenial di pasar modal. ekonomi, fakultas bisnis, dan muhammadiyah, universitas, 16, 81–95. https://doi.org/10.30813/bmj.v16i2.2360 ani, o. e., edem, m. b., & ottong, e. j. (2010). analysis of internet access and use by academic staff in the university of calabar, calabar, nigeria. library management, 31(7), 535–545. https://doi.org/10.1108/01435121011071229 aren, s., & dinç aydemir, s. (2015). the moderation of financial literacy on the relationship between individual factors and risky investment intention. international business research, 8(6), 17–28. https://doi.org/10.5539/ibr.v8n6p17 cahya, b. t., & kusuma, n. a. (2019). pengaruh motivasi dan kemajuan teknologi terhadap minat investasi saham. al-masharif: jurnal ilmu ekonomi dan keislaman, 7, 192–207. https://doi.org/10.24952/masharif.v7i2.2182 diana, n., mahudin, m., noor, n. m., dzulkifli, m. a., & shari, n. (2016). religiosity among muslims : a scale development and validation study. makara hubs-asia, 20(2), 109–120. https://doi.org/10.7454/mssh.v20i2.3492 religiosity dinç aydemir, s., & aren, s. (2017). do the effects of individual factors on financial risk-taking behavior diversify with financial literacy? kybernetes, 46(10), 1706–1734. https://doi.org/10.1108/k-10-2016-0281 duqi, a., & al-tamimi, h. (2019). factors affecting investors’ decision regarding investment in islamic sukuk. qualitative research in financial markets, 11(1), 60–72. https://doi.org/10.1108/qrfm-01-2018-0009 haron, h. b. j. r. (2016). a qualitative inquiry into the investment decision behaviour of the malaysian stock market investors. qualitative research in financial markets. https://doi.org/10.1108/qrfm-07-2015-0027 hassan al-tamimi, h. a., & anood bin kalli, a. (2009). financial literacy and investment decisions of uae investors. journal of risk finance, 10(5), 500–516. https://doi.org/10.1108/15265940911001402 hati, s. r. h., wibowo, s. s., & safira, a. (2020). the antecedents of muslim customers’ intention to invest in an islamic bank’s term deposits: evidence from a muslim majority country. journal of islamic marketing. https://doi.org/10.1108/jima-01-2020-0007 he, y., zou, d., & jin, l. (2010). exploiting the goldmine: a lifestyle analysis of affluent chinese consumers. journal of consumer marketing, 27(7), 615–628. https://doi.org/10.1108/07363761011086362 hogarth, j., & hilgert, m. (2002). financial knowledge, experience and learning preferences: preliminary results from a new survey on financial literacy marianne a. hilgert, federal reserve board. consumer interest annual, 48, 1–7. https://www.consumerinterests.org/assets/docs/cia/cia2002/hogarthhilgert_financial knowledge.pdf huston, s. j. (2010). measuring financial literacy. journal of consumer affairs, 44(2), 296–316. https://doi.org/10.1111/j.1745-6606.2010.01170.x jun, m., & cai, s. (2001). the key determinants of internet banking service quality : a content analysis. international journal of bank marketing, 19(7), 276–291. https://doi.org/10.1108/02652320110409825 kaur, i., & kaushik, k. p. (2016). determinants of investment behaviour of investors towards mutual funds. journal of indian business research, 8(1), 19–42. https://doi.org/10.1108/jibr-042015-0051 khraim, h. s. (2015). segmentation of young consumers in jordan in terms of their lifestyle : an exploratory study. american journal of business and management, 4(1), 27–37. https://worldscholars.org/index.php/ajbm/article/view/639 ko, e., & zhang, h. (2009). the moderating effects of nationality and lifestyle on the relationship int. j. emerg. issues islam. stud. 65 between brand equity and purchase intentions. international journal of human ecology, 10(2), 39–54. https://www.researchgate.net/publication/264022524 kucukemiroglu, o. (1999). market segmentation by using consumer lifestyle dimensions and ethnocentrism: an empirical study. european journal of marketing, 33(5–6), 470–487. https://doi.org/10.1108/03090569910262053 kustodian sentral efek indonesia (ksei). (2021). statistik pasar modal. in ksei. https://www.ksei.co.id/publications/demografi_investor lie´bana-cabanillas, f., mun˜oz-leiva, f., & rejo´n-guardia, f. (2013). the determinants of satisfaction with e-banking. industrial management & data systems, 113(5), 750–767. https://doi.org/10.1108/02635571311324188 lim, t. s., mail, r., abd karim, m. r., ahmad baharul ulum, z. k., jaidi, j., & noordin, r. (2018). a serial mediation model of financial knowledge on the intention to invest: the central role of risk perception and attitude. journal of behavioral and experimental finance, 20, 74–79. https://doi.org/10.1016/j.jbef.2018.08.001 mahardhika, a. s., & zakiyah, t. (2020). millennials’ intention in stock investment: extended theory of planned behavior. riset akuntansi dan keuangan indonesia, 5(1), 83–91. https://doi.org/10.23917/reaksi.v5i1.10268 mahastanti, l. a., & hariady, e. (2014). determining the factors which affect the stock investment decisions of potential female investors in indonesia. international journal of process management and benchmarking, 4(2), 186–197. https://doi.org/10.1504/ijpmb.2014.060407 mahdzan, n. s., zainudin, r., hashim, r. c., & sulaiman, n. a. (2017a). islamic religiosity and portfolio allocation: the malaysian context. international journal of islamic and middle eastern finance and management. https://doi.org/10.1108/imefm-11-2016-0162 mahdzan, n. s., zainudin, r., hashim, r. c., & sulaiman, n. a. (2017b). islamic religiosity and portfolio allocation: the malaysian context purpose. international journal of islamic and middle eastern finance and management, 34(10). https://doi.org/10.1108/mf.2008.00934jaa.001 mehree iqbal, n. n. (2017). the role of religion on purchase behavior of muslim consumers the context of bangladesh. advances in islamic finance, marketing, and management. https://doi.org/10.1108/978-1-78635-899-820161013 metawa, n., hassan, m. k., metawa, s., & safa, m. f. (2019). impact of behavioral factors on investors’ financial decisions: case of the egyptian stock market. international journal of islamic and middle eastern finance and management, 12(1), 30–55. https://doi.org/10.1108/imefm12-2017-0333 mittal, s. k. (2019). behavior biases and investment decision: theoretical and research framework. qualitative research in financial markets. https://doi.org/10.1108/qrfm-09-2017-0085 mokhlis, s. (2006). the effect of religiosity on shopping orientation : an exploratory study in the effect of religiosity on shopping orientation : an exploratory study in malaysia. the journal of american academy of business, 9(1). https://www.researchgate.net/publication/264898798 mokhlis, s. (2009). relevancy and measurement of religiosity in consumer behavior research relevancy and measurement of religiosity in consumer behavior research. international business research, 2(3). https://doi.org/10.5539/ibr.v2n3p75 moutinho, l., & smith, a. (2000). modelling bank customer satisfaction through mediation of attitudes towards human and automated banking. international journal of bank marketing, 18(3), 124–134. https://doi.org/10.1108/02652320010339699 mukhtar, a., butt, m. m., mukhtar, a., & butt, m. m. (2012). intention to choose halal products : the role of religiosity. journal of islamic marketing, 3(2). https://doi.org/10.1108/17590831211232519 nair, s. r. (2018). analyzing the relationship between store attributes, satisfaction, patronage intention and lifestyle in food and grocery store choice behavior. international journal of retail and distribution management, 46(1), 70–89. https://doi.org/10.1108/ijrdm-062016-0102 nauman sadiq, m., & ased azad khan, r. (2019). impact of personality traits on investment int. j. emerg. issues islam. stud. 66 intention: the mediating role of risk behaviour and the moderating role of financial literacy. journal of finance & economics research, 4(1), 1–18. https://doi.org/10.20547/jfer1904101 nicolescu, l., & tudorache, f. g. (2020). investment behaviour in mutual funds: is it a knowledge based decision? kybernetes. https://doi.org/10.1108/k-03-2020-0124 okezone economy. (2021). saham syariah berkembang pesat, ini buktinya : okezone economy. economy.okezone.com. https://economy.okezone.com/read/2021/04/06/278/2390190/saham-syariahberkembang-pesat-ini-buktinya otoritas jasa keuangan (ojk). (2021). daftar efek syariah ( des ) per juni 2021 perkembangan saham syariah. in otoritas jasa keuangan (ojk). https://www.ojk.go.id/id/kanal/syariah/data-dan-statistik/sahamsyariah/pages/statistik-saham-syariah---juni-2021.aspx pradnyani, n. d. a., & pramitari, i. g. a. a. (2019). fasilitas online trading dan modal minimal investasi pada minat investasi mahasiswa. jurnal bisnis dan kewirausahaan, 15(3), 168– 174. https://doi.org/10.31940/jbk.v15i3.1562 prasanna kumar & rajkumar. (2014). awareness and knowledge of mutual fund among the investors with special reference to chennai – a critical study. international journal of research and development a management review (ijrdmr), 2(4), 2–5. https://api.semanticscholar.org/corpusid:212608848 prastiawan, d. i., aisjah, s., & rofiaty, r. (2021). the effect of perceived usefulness, perceived ease of use, and social influence on the use of mobile banking through the mediation of attitude toward use. asia pacific management and business application, 009(03), 243–260. https://doi.org/10.21776/ub.apmba.2021.009.03.4 purboyo, lamsah, & vitria, a. (2020). adopsi technology acceptance model (tam) terhadap perilaku minat generasi milenial dalam berinvestasi di pasar modal. jurnal wawasan manajemen, 8(2), 1689–1699. https://doi.org/10.20527/jwm.v8i2.41 qing, p., lobo, a., & chongguang, l. (2012). the impact of lifestyle and ethnocentrism on consumers’ purchase intentions of fresh fruit in china. journal of consumer marketing, 29(1), 43–51. https://doi.org/10.1108/07363761211193037 raheja, s., & dhiman, b. (2020). how do emotional intelligence and behavioral biases of investors determine their investment decisions? rajagiri management journal, 14(1), 35–47. https://doi.org/10.1108/ramj-12-2019-0027 raut, r. k. (2020). past behaviour, financial literacy and investment decision-making process of individual investors. international journal of emerging markets, 15(6), 1243–1263. https://doi.org/10.1108/ijoem-07-2018-0379 republika. (2020). bei: pasar modal syariah berpotensi besar dorong ekonomi | republika online. republika.co.id. https://www.republika.co.id/berita/qklbew370/bei-pasar-modalsyariah-berpotensi-besar-dorong-ekonomi salihu, a., metin, h., hajrizi, e., & ahmeti, m. (2019). the effect of security and ease of use on reducing the problems / deficiencies of the effect of security and ease of use on reducing the problems / deficiencies of on the on reducing reducing the problems / deficiencies problems / deficiencies of of the e. ifac papersonline, 52(25), 159–163. https://doi.org/10.1016/j.ifacol.2019.12.465 servon, l. j., & kaestner, r. (2008). consumer financial literacy and the impact of online banking on the financial behavior of lower-income bank customers. journal of consumer affairs, 42(2), 271–305. https://doi.org/10.1111/j.1745-6606.2008.00108.x setyanta, b., citaningtyas, d., & kadi, a. (2020). the effect of perceived ease of use , investment knowledge , and perceived risk on intentions to purchase of share of generation y. andalas management review, 4(2), 60–72. https://doi.org/10.25077/amar.4.2.60-72.2020 sharma, r. r., newaz, f. t., & fam, k. s. (2017). muslim religiosity, generational cohorts and buying behaviour of islamic financial products. australian journal of management, 42(3), 482–501. https://doi.org/10.1177/0312896216659530 shukor, s. a., & jamal, a. (2013). developing scales for measuring religiosity in the context of consumer research. middle-east journal of scientific research, 13, 69–74. int. j. emerg. issues islam. stud. 67 https://www.researchgate.net/publication/287516297 singh, m., mittal, m., mehta, p., & singla, h. (2020). personal values as drivers of socially responsible investments: a moderation analysis. review of behavioral finance. https://doi.org/10.1108/rbf-04-2020-0066 sivaramakrishnan, s., srivastava, m., & rastogi, a. (2017a). attitudinal factors, financial literacy, and stock market participation. international journal of bank marketing, 35(5), 818–841. https://doi.org/10.1108/ijbm-01-2016-0012 sivaramakrishnan, s., srivastava, m., & rastogi, a. (2017b). attitudinal factors, financial literacy, and stock market participation. international journal of bank marketing, 35(5), 818–841. https://doi.org/10.1108/ijbm-01-2016-0012 su, h. l. p. y., lu, h., & su, p. y. (2009). factors affecting purchase intention on mobile shopping web sites. internet research, 19(24), 442–458. https://doi.org/10.1108/10662240910981399 subramanya p, r., & murthy, t. r. (2013). investors attitude towards mutual fund (special reference to hassan district, karnataka state, india). iinternational journal of management & business studies (ijmbs), 3(1), 57–60. https://api.semanticscholar.org/corpusid:73552657 valentine, d. b., & powers, t. l. (2013). generation y values and lifestyle segments. journal of consumer marketing, 30(7), 597–606. https://doi.org/10.1108/jcm-07-2013-0650 van rooij, m., lusardi, a., & alessie, r. (2011). financial literacy and stock market participation. journal of financial economics, 101(2), 449–472. https://doi.org/10.1016/j.jfineco.2011.03.006 wachira, m. i., & kihiu, e. n. (2012). impact of financial literacy on access to financial services in kenya. international journal of business and social science, 3(19). https://www.researchgate.net/publication/289970933 wilson, j. a. j., belk, r. w., bamossy, g. j., kartajaya, h., sobh, r., liu, j., & scott, l. (2013). crescent marketing , muslim geographies and brand islam reflections from the jima senior advisory board. journal of islamic marketing, 4(1). https://doi.org/10.1108/17590831311306336 wilson, j. a. j., liu, j., wilson, j. a. j., & liu, j. (2010). shaping the halal into a brand? journal of islamic marketing, 1(2), 107–123. https://doi.org/10.1108/17590831011055851 wilson, n. (2019). the impact of perceived usefulness and perceived ease-of-use toward repurchase intention in the indonesian e-commerce industry. jurnal manajemen indonesia, 19(3), 241. https://doi.org/10.25124/jmi.v19i3.2412 woo, h. (2019). the expanded halo model of brand image, country image and product image in the context of three asian countries. asia pacific journal of marketing and logistics, 31(4), 773– 790. https://doi.org/10.1108/apjml-05-2018-0173 xia, t., wang, z., & li, k. (2014). financial literacy overconfidence and stock market participation. social indicators research, 119(3), 1233–1245. https://doi.org/10.1007/s11205-0130555-9 yalcin, k. c., tatoglu, e., & zaim, s. (2016). kybernetes article information : developing an instrument for measuring the effects of heuristics on investment decisions. kybernetes, 45(behavioral finance), 1052–1071. https://doi.org/10.1108/k-05-2015-0130 yousaf, s., & malik, m. s. (2013). evaluating the influences of religiosity and product involvement level on the consumers. journal of islamic marketing, 4(2). https://doi.org/10.1108/17590831311329296 zahera, s. a., & bansal, r. (2018). do investors exhibit behavioral biases in investment decision making? a systematic review. qualitative research in financial markets, 10(2), 210–251. https://doi.org/10.1108/qrfm-04-2017-0028 introduction literature review methodology finding and discussion discussion conclusions limitations & further research references microsoft word ijeiis 725 edited by le.docx available online: https://journals.researchsynergypress.com/index.php/ijeiis international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) volume 1 number 2 (2021): 47-59 corresponding author adieb.mursyada@gmail.com doi: https://doi.org/10.31098/ijeiis.v1i2.725 research synergy foundation sukuk performance using comparison of return and risk through calculation of market price and fair price adieb mursyada1, fifi swandari2 universitas lambung mangkurat, indonesia abstract sukuk investors’ important information used by investors of sukuk (proof or claim of ownership on assets) is the market price of the sukuk issued by the idx and the fair price of the sukuk issued by the indonesian securities price appraiser (phei). this is a signal or initial information for investors in considering the decision to invest in sukuk. the measured performance returns as measured by holding period yield (hpy), yield to maturity (ytm), and sharpe index, while risk of sukuk is measured based on its standard deviation. corporate sukuk are classified into financial and non-financial sectors and have short, medium, and long maturities. comparative analysis is conducted using an independent sample t-test and anova. the results showed that the average sukuk return was calculated at a higher market price than the fair price. sukuk return results in a pattern of movement that tends to be inversely proportional to the market price or fair price of the sukuk, while the risk of sukuk based on price issuing institutions had a movement pattern that tends to be in the same direction as the price. furthermore, corporate sukuk in the non-financial sector had a higher average return but was more susceptible to risk than the financial sector. corporate sukuk with long maturities had a higher average yield and risk exposure than medium and short-term sukuk. hypothesis testing showed a significant difference between the market price and the fair price of corporate sukuk. keywords: sukuk, return, risk, market price, fair price this is an open access article under the cc-by-nc license. introduction sukuk can be interpreted as a certificate representing ownership rights intangible assets that are not proportionally divided or a collection of tangible assets and other types of assets. these assets can be specific projects or investment activities following sharia principles (ifsb, 2018, p. 8). global sukuk instrument trading shows continued growth. according to iifm (2019, p. 21), global sukuk increased 5% from usd 116.7 billion in 2017 to usd 123.15 billion in 2018. the total volume of global sukuk circulating from various countries, 91.41% represented only by five countries, namely malaysia 49.32%, saudi arabia 20.10%, indonesia 11.98%, uae 7.46%, and turkey 2.55%. based on the publishing institution, sukuk in indonesia is divided into 2 (two), sovereign sukuk and corporate sukuk. the corporate sukuk market fluctuates and even tends to increase since pt indosat, tbk, in 2002 first published the corporate sukuk. indosat’s successful footprint was followed by other companies for funding needs and attracting a more diverse investor base. according to data published by ojk (2019), recorded at the end of 2018, there was 177 total issuance of corporate sukuk worth rp36.5 trillion. this amount increased by 38.8% compared to 137 emissions in 2017, with a total of rp 26.3 trillion. the positive trend of growth shows the aggressiveness of issuers to issue sukuk to meet its funding needs. corporate sukuk in the sharia capital market can be traded on primary and secondary markets. most of the corporate sukuk trades that occur in the secondary market are still conducted through the over the counter (otc) mechanism, thus impacting the disclosure of price information that occurs in the exchange market. indonesian bond pricing agency (ibpa) must assess idx's market price independently to solve that problem. currently, the market price issued by idx and the fair price of sukuk issued by phei is two essential components used by sukuk investors. the price information is a preliminary signal for investors deciding to invest in sukuk, obtain capital gains, or buy sukuk on the secondary market. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 47-59 sukuk performance using comparison of return and risk through calculation of market price and fair price adieb mursyada; fifi swandari issn 2807-2049 (online) | 2807-2057 (print) 48 however, the problem is how much the significance level differences between price information from one source to another are calculated through the sukuk's performance so that this research becomes essential to do. related empirical research on sukuk performance and price (aslam et al., 2021; ayuningtyas, 2017; barqawi, 2018; bhuiyan et al., 2020; desrizal, 2016; mufidati, 2016; razak et al., 2019; rodoni & setiawan, 2016; rubiyanti, 2019; saad et al., 2018; suciningtias, 2019) but which focuses on the performance of corporate sukuk using market price information and fair price with the sectoral based are missing. this research is a development of calculating investment performance in the corporate sukuk of the financial and non-financial sectors that can be used as input material for investors to determine sukuk investment options and reduce the risk. this study is different from previous studies, especially in determining samples based on sukuk agreements that are not only on sukuk ijarah but also sukuk mudharabah and sukuk wakalah. the type of sukuk studied is a corporate sukuk by distinguishing the type of business of the corporate sukuk issuer in the financial and non-financial sectors. in addition to period differences, the study also analyzes daily sukuk trade data, which will then be accumulated into monthly average data. it does not use rating variables in sukuk performance assessments because rating standards have been set in determining criteria sampling-based on purposive sampling. literature review sukuk return return is a reward for the investor’s decision to bear the risk of his investment. various methods can be used to calculate sukuk returns, either using or not using risk factor considerations in their formulations. sukuk’s return can be calculated by calculating the realized return, expected return, and risk-adjusted return (tandelilin, 2017). investment in islam is also natural and allowed as long as the investment is not off and under sharia principles. according to htay et al. (2013), the principle of investment in islam is to apply the concept of revenue sharing in investing based on sharia principles. the concept requires the parties involved in the investment process to accept all the consequences as a result of the investment, namely obtaining profits or bearing their losses together. allocating islamic investment funds must be used in the halal business sector and cover all aspects of both the conditions and agreements used. the investment channels must also work under islamic sharia. realized return according to reilly &brown (2012, p. 6), realized return is also called holding period return (hpr), the ratio of an investment’s final and initial value. to facilitate matching the return rate of an investment with other investments can be calculated by converting hpr to an annual percentage level called holding periodic yield (hpy). the amount of hpy value is hpr minus 1. hpr formulations are as follows. 𝐻𝑃𝑅!,#= 𝑃!,#$%$ '(#!,# 𝑃!,# where: hpri,t = the holding period return for sukuk i during period t pi,t+i = the market price of sukuk i at the end of period t pi,t = the market price of sukuk i at the beginning of period t inti,t = the interest paid or accrued on sukuk i during period t while the formulation of hpy calculation is hpy = hpr – 1 expected return international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 47-59 sukuk performance using comparison of return and risk through calculation of market price and fair price adieb mursyada; fifi swandari issn 2807-2049 (online) | 2807-2057 (print) 49 investors obtain this return if the value of the return and the principal value of sukuk are kept until maturity (ytm). the relative ytm value, according to tandelilin (2017, p. 261), can be obtained through the following equation: 𝑌𝑇𝑀 = 𝐶! + )$*) ( )$$) + where: p = current sukuk price (t=0) n = number of years until sukuk maturity ci = payment of coupons for sukuk i annually pp = par value (redemption) of sukuk risk-adjusted return return with risk adjustment is a method of measuring investment performance based on the return that has been adjusted to the risk (risk-adjusted return). the calculation method is with sharpe index. according to reilly & brown (2012, p. 965), the sharpe index represents portfolio risk premiums to standard deviations. sharpe index calculations can use the following equations: 𝑆𝑖 = 𝑅! − 𝑅𝐹𝑅 𝜎! where: σi = the standard deviation of the rate of return for portfolio i during the period. the risk-free rate of return refers to sbis data. sukuk risk risk in investment is the possibility that the obtained results deviate from the expected (hanafi, 2014). standard deviation and beta are two parameters that can be used in investment risk measurement. the level of sukuk risk in this study was measured using standard deviation. according to reilly and brown (2012, p. 14), the formulation of risk calculation with variant data from hpy is as follows: 𝜎+ = [∑ [𝐻𝑃𝑌! − 𝐸(𝐻𝑃𝑌)]+ ( !,% ] 𝑛 where :𝜎+ = the variance of the series hpyi = the holding period yield during the period i e (hpy) = the expected value of the holding period yield that is equal to the arithmetic mean (am) of the series n = the number of observations the standard deviation is the square root of the variance σ = √𝜎+ sukuk market price according to ayub (2013), sukuk prices in the primary market are obtained by calculating the weighted average of the offers received for the premium above the benchmark. the price of sukuk in secondary market trading depends on the security nature of the sukuk traded. the market price is the actual price of a securities transaction in the market, or the market price is the closing price if the market is closed. in contrast to stocks, sukuk transactions in the secondary market occur over the counter mechanism. sukuk can only obtain the market price update sometime after the transaction. sukuk fair price international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 47-59 sukuk performance using comparison of return and risk through calculation of market price and fair price adieb mursyada; fifi swandari issn 2807-2049 (online) | 2807-2057 (print) 50 fair price according to bapepam-lk regulation no. iv.c.2 of 2012 is the acquisition of value for securities transactions from independent parties not due to pressure or liquidation. phei, in this case as an official institution that conducts the elimination of fair price securities using a market approach in determining reasonable market prices. price observation of securities is also carried out on all transactions in both the primary and secondary markets. the valuation model used by phei in determining the fair price of corporate sukuk is to use the reduce form, nss, and risk premium model, whereby the reference yield for each sukuk series is obtained from the yield curve of corporate bonds equivalent to the tenor and rating. in contrast, each sukuk series’s premium risk is obtained by calculating transaction data or quotes in the market. research method this study’s objects are all types of sukuk published by companies (corporations) and still circulating in the idx period 2017-2019. the population is 23 issuers with 147 sukuk. using purposive sampling, the samples studied 18 issuers with 54 sukuk codes with mudharabah, ijarah, and wakalah agreements. the sample consisted of 8 issuers in the financial sector with 15 sukuk codes and ten issuers in the non-financial sector, as many as 39 sukuk codes. calculated performance is the return measured by holding period yield (hpy), yield to maturity (ytm), and sharpe index, while sukuk risk is measured by standard deviation. corporate sukuk is classified in the financial and non-financial sectors and short, medium, and long maturity periods— comparative analysis using independent sample t-test and anova. the data sources of this study are https://ticmi.co.id/, http://www.ibpa.co.id/, and http://www.bi.go.id/. result and discussion descriptive analysis of research statistically descriptively calculated corporate sukuk performance (table 1) shows that market price data (idx) on return variables calculated without consideration of risk factors with hpy and ytm indicators resulted in higher average values and standard deviations compared to fair prices (phei) during the observation period. the results are the same as the risk varies with the hpy risk indicator. while the return calculated with consideration of risk factors on the rar indicator calculated using the sharpe index results in a more excellent average value and standard deviation on fair price data than market prices. the results align with the concept of investment which states that if the investment can produce a high return, then the risk is also high attached to the investment. table 1. description summary of statistical results. indicator price issuing institution publishing sector ttm idx phei idx phei hpy idx nonfin nonfin long long ytm idx nonfin nonfin long long rar phei fin fin shrt shrt hpy risk idx nonfin nonfin long long source : output spss 25 (2021) the sharpe index further describes the results of the risk premium measurement for each risk unit in an investment portfolio. the higher the sharpe index, the better the portfolio performance of an investment. descriptively fair price data (phei) results in a better investment portfolio on corporate sukuk compared to market price (idx). this is because in addition to the traditional value of fair price deviation (phei) generated during the observation period is lower than the market price (idx), phei international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 47-59 sukuk performance using comparison of return and risk through calculation of market price and fair price adieb mursyada; fifi swandari issn 2807-2049 (online) | 2807-2057 (print) 51 in determining the fair price of corporate sukuk using reduce form, nelson siegel and svensson model (nss) and risk premium model wherein the framework of the model phei includes an estimated value of β (beta) in the measurement of the yield curve on corporate sukuk investment. based on calculations using market price data (idx) and fair price (phei) in the corporate sukuk issuing sector shows that the non-financial sector on return variables with hpy and ytm indicators produces higher average values and standard deviations compared to the financial sector during the observation period. the results also apply to risk variables with hpy risk indicators. at the same time, the return calculated by the rar indicator using the sharpe index results in a more excellent average value and standard deviation in the financial sector than non-finance. this is because the average coupon/fee of sukuk samples issued in the non-finance sector is greater than the financial sector corporate sukuk during the observation period, 9.62% versus 8.06%. in line with the investment concept that the more significant coupon/fee, the risk with the hpy risk indicator also becomes large due to the high standard deviation value, thus based on the analysis of corporate sukuk risk in the non-financial sector is more vulnerable to risk compared to the financial sector. furthermore, based on calculations using market price data (idx) and fair price (phei) in the maturity period (ttm) shows that corporate sukuk with a long maturity period on the return variables with hpy and ytm indicators produce higher average values and standard deviations compared to short and medium-term. this result is because the sukuk yield share in the long maturity period is higher than in the short and medium term. the standard deviation value on the ytm indicator calculated from fair price data (phei) shows that sukuk, with a medium maturity period, results in a higher standard deviation value than the short and long term. about 6% of the total data has a price difference more significant than three basis points. the price of phei is greater than the idx is mainly in the medium term, resulting in a high standard deviation value compared to the short and long term. rar indicator calculated using the sharpe index results in a more excellent average and standard deviation value on corporate sukuk with a short maturity period. this is in addition to the standard deviation value factor of the sukuk; fluctuations in the price of sukuk trading in the secondary market for a short maturity period tend to be narrower compared to the medium and long term. next, the hpy risk indicator’s risk variables show that corporate sukuk with long ttm has a higher risk exposure than short and medium-term. these results align with rauf’s (2018) research in bahrain, uae, and malaysia, which stated that based on maturing analysis, the longer the sukuk maturity period, the higher the risk exposure. fig. 1. sukuk corporation price movements and yield to maturity (ytm) based on sukuk price issuing institution international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 47-59 sukuk performance using comparison of return and risk through calculation of market price and fair price adieb mursyada; fifi swandari issn 2807-2049 (online) | 2807-2057 (print) 52 fig. 2. sukuk corporation price movements and yield to maturity (ytm) based on the issuing sector fig. 3. sukuk corporation price movements and yield to maturity (ytm) based on time to maturity this study also looked at how sukuk price movements towards return and risk. the analysis results showed a pattern of movement that tends to be the same in the ytm indicator (figure 1 to 3), which is inversely proportional between sukuk prices and their share of results calculated based on the issuer of sukuk, sectoral, and maturity periods. the pattern follows the first theory of bond pricing put forward by malkiel (1962) that bond yields fall when the bond market price rises, whereas bond yields will rise if the bond market price falls. the negative relationship that occurs in corporate sukuk is related to the supply and demand of sukuk on the secondary market exchange. investors will tend to sell sukuk at a discount when the supply (offer) of sukuk increases due to interest rate increases in other investment intrusions so that the price of sukuk moves down. conversely, if the interest rate on other investment intrusions decreases, then the investor will tend to shift their investment to sukuk so that the demand (demand) of sukuk increases. as a result, the price of sukuk will move up because sukuk is sold at a premium price. hypothesis testing results sukuk corporate return and risk-based on market price and fair price the main component of calculating return and sukuk risk is the instrument’s price on the secondary market. based on the results of hypothesis testing in this study, it can be summarized as in table 2. the first hypothesis (h1) is accepted and supported by the ytm indicator and sharpe index (rar) with a significance value of < 0.05 but is not supported on the hpy indicator because the significance value is 0.569. this is because the response of market prices and fair prices due to changes in market conditions on the exchange tends to be different. this means that if investors use ytm and sharpe index (rar) as indicators to determine the value of their sukuk return, they need to reconsider what strategies will be used because statistically, both indicators produce different calculations in the market prices and reasonable sukuk. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 47-59 sukuk performance using comparison of return and risk through calculation of market price and fair price adieb mursyada; fifi swandari issn 2807-2049 (online) | 2807-2057 (print) 53 conversely, on the hpy indicator, the first hypothesis (h1) is rejected and supported by the hpy indicator but not supported by the ytm indicator and sharpe index (rar). this is because the response of market prices and sukuk fair prices due to changes in market conditions on the exchange tends to be the same. this means that if investors use hpy as an indicator to determine the share value of sukuk, then these two sources of sukuk prices, both market price and reasonable, can be used as a benchmark. table 2. summary of hypothesis testing results. hypoth esis hypothetical name significance value hypothe sis testing results hpy ytm rar hpy risk 1 there is a difference in sukuk performance based on calculating return using market price and fair price. 0.569 0.00 0 0.000 accepted to ytm and rar, rejected on hpy indicator 2 there is a difference in sukuk performance based on risk calculation using market price and fair price. 0.000 accept h2 3 there is a difference in performance between financial and non-financial sector corporate sukuk based on calculating return using sukuk market prices. 0.000 0.00 0 0.000 accept h3 4 there is a difference in performance between the financial sector corporate sukuk and non-finance based on the calculation of return using 0.000 0.00 0 0.000 accept h4 international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 47-59 sukuk performance using comparison of return and risk through calculation of market price and fair price adieb mursyada; fifi swandari issn 2807-2049 (online) | 2807-2057 (print) 54 the fair price of sukuk. 5 there is a difference in performance between the financial and non-financial sector corporate sukuk based on sukuk market prices’ risk calculations. 0.000 accept h5 6 there is a difference in performance between financial sector corporate sukuk and non-finance based on risk calculation using fair prices of sukuk. 0.000 accept h6 7 there is a difference in sukuk performance based on the classification of maturity period (ttm) over the calculation of sukuk return using market prices. 0.000 0.00 0 0.000 accept h7 8 there is a difference in sukuk performance based on the classification of maturity period (ttm) over the calculation of sukuk return using fair prices. 0.000 0.00 0 0.000 accept h8 9 there is a difference in sukuk performance based on the classification of maturity period 0.000 accept h9 international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 47-59 sukuk performance using comparison of return and risk through calculation of market price and fair price adieb mursyada; fifi swandari issn 2807-2049 (online) | 2807-2057 (print) 55 (ttm) over risk calculation using market prices. 10 there is a difference in sukuk performance based on the classification of maturity period (ttm) over the calculation of sukuk risk using fair prices. 0.000 accept h10 the first hypothesis is supported by previous research from wahyuni (2011), which revealed that the components of sukuk return calculated by yield to maturity (ytm) and risk-adjusted return (rar) have significant differences based on market price and sukuk fair price, while sukuk return calculated using holding period yield (hpy) is no different. the second hypothesis (h2) is the risk variable accepted on the hpy risk indicator because the response of market prices and fair prices due to changes in market conditions on the exchange tends to be different. high investment return will generally be accompanied by high risk attached to the instrument, so it takes the foresight of investors in reading existing information, especially price developments that occur in the secondary market. sukuk with a high-risk profile tends to be avoided by risk-averse investors, so the price in the secondary market is not high because of the lack of demand. these results reinforce desrizal (2016), which said that risks to government looting sukuk are statistically significantly different based on market prices and fairness. return of corporate sukuk results and risks in the financial and non-financial sectors the third hypothesis (h3) is accepted and supported by all return indicators with significance values of < 0.05 because the response of sukuk market prices due to changes in market conditions on the exchange tends to differ in both financial and non-financial sectors sukuk issuers. the mean rank value of mann whitney’s test results on the hpy and ytm indicators shows that the non-financial sector has a higher value than finance. sukuk issuers in the non-finance sector during the research period provided a higher average return, which is about 9.62%, compared to the financial sector, which on average only provides a return of about 8.06%. hence, demand for sukuk in the nonfinancial sector issuers is relatively higher and affects price movements on secondary market exchanges. the sharpe index (rar) is different, where the mean rank of the financial sector is higher than nonfinance. this is because the return of the financial sector is relatively lower, resulting in a low standard deviation value compared to the non-finance sector. this standard deviation is a dividing factor in calculating the sharpe index (rar), so a low value will result in a higher sharpe index value. this hypothesis test is also in line with descriptive statistical results (table 1), where the nonfinancial sector is superior in terms of average return given based on market price calculations (idx) but more vulnerable to risk than the financial sector. furthermore, the test results showed that the fourth hypothesis (h4) was supported by hpy, ytm, and sharpe index (rar) indicators, resulting in the decision to accept h4. this is because the response of sukuk fair prices due to changes in market conditions on the exchange also tends to differ in both financial and non-financial sector sukuk issuers. the mean rank value of mann whitney’s test results using fair prices on the hpy and ytm indicators shows that the non-financial sector has a higher value than finance. sukuk issuers in the non-finance sector during the research period provided a higher average return, which is about 9.62%, compared to the financial sector, which on international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 47-59 sukuk performance using comparison of return and risk through calculation of market price and fair price adieb mursyada; fifi swandari issn 2807-2049 (online) | 2807-2057 (print) 56 average only provides a return of about 8.06%, so that demand for sukuk in non-cash sector issuers is relatively higher and affects price movements on secondary market exchanges. in contrast to the sharpe index (rar), the mean rank based on fair prices in the financial sector is higher than non-finance. the return of the financial sector is relatively lower, resulting in a low standard deviation value compared to the non-finance sector. this standard deviation is a dividing factor in calculating the sharpe index (rar), so a low value will result in a higher sharpe index value. this hypothesis test is also in line with descriptive statistical results (table 5.30), where the nonfinancial sector is superior in terms of average return given based on fair price calculations (phei) but more vulnerable to risk compared to the financial sector. the fifth hypothesis (h5) is accepted and supported by the hpy risk indicator with a significance value of < 0.05 because the response of sukuk market prices on risk calculation due to changes in market conditions on the exchange tends to differ in both the financial and non-financial sector sukuk issuers. the price of sukuk in secondary market trading depends on the nature of the security of the sukuk traded. fluctuations in price movements tend to be good if sukuk has a guarantee of security in its investment. the mean rank value of mann whitney’s test results on the hpy risk indicator shows that the non-financial sector has a higher average value than finance due to the high standard deviation value in the non-finance sector. this result is in line with the concept of investment which states that if the investment can produce a high return, then the high risk is attached to the investment. the test results show that the hpy risk indicator supports the sixth hypothesis (h6), so the decision is to accept h6. the sukuk fair price response to the calculation of risk due to changes in market conditions on the exchange also tends to differ in both financial and non-financial sector sukuk issuers. these results are in line with the results of rauf’s (2018) research which suggested that the results of the sectoral-based analysis showed the sukuk return of companies is very vulnerable to risk compared to other sectors. analysis of sukuk markets in the gulf states shows that the corporate sector is more vulnerable to risk than the financial sector. corporate sukuk return and risk-based on maturity period (ttm) the concept of portfolio diversification, where market returns depend not only on time variations but also on the investment’s time scale, is beneficial for investors in managing their investment portfolio. based on table 5.31, it is seen that the seventh hypothesis (h7) is accepted and supported by all hpy, ytm, and sharpe index (rar) return indicators with significance values < 0.05. the response of sukuk market prices due to changes in market conditions on the exchange tends to differ in the short, medium, and long maturity periods. the mean rank value of kruskal wallis test results on the hpy and ytm indicators shows that sukuk, with a long maturity period, has a higher value than the short and medium-term. sukuk, with a long maturity period during the study period, provides a higher average share of yield, which is about 9.80% compared to short and medium-term, which on average only provides a return of about 8.20% and 9.29%, respectively, so that demand for sukuk with a long maturity period is relatively higher and affects the price movement on the secondary market exchange. the sharpe index (rar) is different, where the mean rank of sukuk with a short maturity period is higher in value than the medium and long term. the sukuk return with a relatively lower short maturity period results in a low standard deviation value than the medium and long term. this standard deviation is a dividing factor in calculating the sharpe index (rar), so a low value will result in a higher sharpe index value. the results of the above hypothesis test are also in line with descriptive statistical results (table 5.30), where sukuk, with a long maturity period, is superior in terms of average return given based on market price calculation (idx) but more vulnerable to risk compared to short and medium-term. the test results showed that the eighth hypothesis (h8) was also supported by all indicators of hpy, ytm, and sharpe index (rar), resulting in the decision to accept h8. this is because the sukuk fair price response due to changes in market conditions on the exchange also tends to differ in the short, medium, and long maturity periods. the mean rank value of kruskal wallis test results on the hpy and ytm indicators shows that sukuk, with a long maturity period based on fair price (phei), has a international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 47-59 sukuk performance using comparison of return and risk through calculation of market price and fair price adieb mursyada; fifi swandari issn 2807-2049 (online) | 2807-2057 (print) 57 higher value than the short medium-term. sukuk, with a long maturity period during the study period, provides a higher average share of yield, which is about 9.80% compared to short and medium-term, which on average only provides a return of about 8.20% and 9.29%, respectively, so that demand for sukuk with a long maturity period is relatively higher and affects the price movement on the secondary market exchange. the sharpe index (rar) is different, where the mean rank of sukuk with a short maturity period based on fair price is higher in value compared to medium and long term. the sukuk return with a relatively lower short maturity period results in a low standard deviation value than the medium and long term. this standard deviation is a dividing factor in calculating the sharpe index (rar), so a low value will result in a higher sharpe index value. the results of the above hypothesis test are also in line with descriptive statistical results (table 1), where sukuk, with a long maturity period, is superior in terms of average return given based on fair price calculation (phei) but more vulnerable to risk compared to short and medium-term. based on table 2, it is seen that the ninth hypothesis (h9) is accepted and supported by the hpy risk indicator with a significance value of < 0.05. this is because the response of sukuk market prices on risk calculation due to changes in market conditions on the exchange tends to differ in the short, medium, and long maturity periods. the mean rank value of kruskal wallis test results on the hpy risk indicator shows that sukuk, with a long maturity period, has a higher average value than the short and medium-term. this is due to the high standard deviation value in sukuk with a long maturity period. the results of the above hypothesis tests are in line with the aslam et al. (2021) study, which concluded that there is volatility in all company sukuk returns at different maturities. the tenth hypothesis (h10) is similar to h9. only on h10, the same object is tested using fair prices. the test results show that the hpy risk indicator supports the tenth hypothesis (h10), so the decision is to accept h10. this is because the response of fair prices on the calculation of risk due to changes in market conditions on the exchange is likely to differ in the short, medium, and long maturity periods. the results are in line with the concept that the maturity time of bonds generally runs in line with the risk. the increase in risk in bond investment is in line with the accretion time due to changes in the time value of money and changes in macroeconomic conditions. the results of h9 and h10 hypothesis testing are also in line with descriptive statistical results (table 1), where sukuk with a long maturity period have a higher risk compared to short and medium-term based on hpy risk indicators both calculated using market price (idx) and fair price (phei). the results are also in line with the research results from rauf (2018), which states that the results of analysis based on sukuk maturity show that the longer the maturity time, the higher the risk exposure. based on an analysis of all hypotheses in this study, in general, the significance value of the hypothesis test using the mann whitney and kruskal wallis tests showed significant differences between the comparable data (table 2). seen from the value of significance that is smaller than the specified level of significance (α = 5%). recorded only hpy values that do not have a significant difference between the data compared. this hypothesis is also supported by previous findings (desrizal, 2016; wahyuni, 2011), who argued that there are significant differences in the risk and yield of sukuk based on several statistically determined classifications on sukuk taken into account using market prices and fair prices. furthermore, the results will relate to the level of public and investor confidence in the validity of sukuk price data in the secondary market. both results of this study refer to the concept of market efficiency in a potent form where ideally, there is no difference to market price information or reasonable sukuk. all information, both published and private, has been reflected in the market price reasonable sukuk. however, the concept has not been supported by the results of research related to the efficiency of the sukuk market both globally and locally. the results of arshad et al., (2016) research that investigated oic member countries, including indonesia, concluded that the stock market in indonesia falls into the category of weak-form efficiency, but there are indications of increased efficiency. furthermore, ahmad et al. (2020), who investigated the sukuk market in malaysia, the country with the most significant volume of sukuk issuance in the world, concluded that the sukuk market in malaysia indicates market efficiency in a weak form. based on the study results, indications of the existence of information that is not symmetrical or asymmetric information (asymmetric information) among sukuk investors and phei as an independent institution that issues fair prices of sukuk is possible. moreover, the sukuk market international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 47-59 sukuk performance using comparison of return and risk through calculation of market price and fair price adieb mursyada; fifi swandari issn 2807-2049 (online) | 2807-2057 (print) 58 price in the secondary market issued by the idx is not real-time like the stock market or only released about 30 minutes after the transaction is reported. significant differences in market prices and sukuk fair prices are possible given that in sukuk pricing, in addition to being influenced by yield and its method of issuance, sukuk prices are also influenced by macroeconomic conditions in indonesia, industrial and issuer conditions, the performance of issuers in terms of the ability to meet debt obligations, instrument structure, and market liquidity. this is also reinforced by (h. arshad et al., 2017; ayuningtyas, 2017; rubiyanti, 2019), who concluded that macroeconomic conditions influence market prices and sukuk’s fair prices in indonesia. indonesia’s capital market industry, especially sukuk and bond markets, need to make breakthroughs to excite this market. exemplifying the stock market that is more mature from the side of the market that is efficient and transparent information, this sukuk market has to start to pursue leads and the stock market. it is undeniable that there are characteristic differences between stock instruments and sukuk. however, with the shared vision and goals of capital market industry players, of course, this is not impossible to realize. concrete steps regulators and capital market industry players can take include realizing all sukuk transactions in the secondary market through the exchange transaction mechanism. so that it will make it easier for investors and prospective investors to obtain historical and benchmark prices from the results of transactions published publicly to the public, as well as stock transaction information that has also only been transacted on the exchange. further research is also expected to help investors interpret how and fair prices apply in the secondary market. conclusion measurement of investment performance is an essential part of portfolio management. sukuk investment performance can be measured using market price information and fair prices and comparing the two. this research develops methods of calculating investment performance in financial and non-financial sector corporate sukuk that can be used as investor input material to determine sukuk investment options and reduce risk. ytm and sharpe index (rar) and hpy risks that are statistically calculated using market price (idx) and fair price (phei) data have significant differences. at the same time, the other indicator hpy does not show significant results. calculation of sectoral-based return and risk parameters and maturity periods statistically have significant differences calculated using market and fair prices. investors with an active management concept should use the market price as a benchmark. evaluation materials for corporate sukuk investments that will be roofed have been carried out based on the consideration that the return calculation results are relatively higher than the calculation using the fair price of sukuk. investors with the passive management concept should use fair price as the benchmark and additional information to decide capital gain based on the consideration that the fair price issued by phei has gone through a selective valuation process with account risk factors. this study has the limitation of only taking a period of observation for 3 (three) years. several corporate sukuk codes are recorded to have no trading data in the secondary market during that period. in addition, the sample used in this study is a corporate sukuk in indonesia, so it cannot be generalized for the entire type of sukuk globally. references ahmad, n., hashim, n. h., & abd rahim, s. (2020). is sukuk market efficient? evidence from the malaysian sukuk market. the journal of muamalat and islamic finance research, 32–45. arshad, h., muda, r., & osman, i. (2017). impact of exchange rate and oil price on the yield of sovereign bond and sukuk: evidence from malaysian capital market. journal of emerging economies & islamic research, 5(4), 1–15. arshad, s., rizvi, s. a. r., ghani, g. m., & duasa, j. (2016). investigating stock market efficiency: a look at oic member countries. research in international business and finance, 36, 402–413. aslam, e., azam, k. m., & iqbal, a. (2021). the risk analysis of ṣukūk: an empirical evidence from pakistan. journal of king abdulaziz university, islamic economics, vol.34(no. 1), 25–43. ayub, m. (2013). understanding islamic finance. gramedia pustaka utama. ayuningtyas, r. d. (2017). faktor-faktor yang mempengaruhi harga obligasi syariah korporasi di indonesia (periode januari 2010-juli 2015). journal of islamic economics lariba, 3(1), 13– 22. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 47-59 sukuk performance using comparison of return and risk through calculation of market price and fair price adieb mursyada; fifi swandari issn 2807-2049 (online) | 2807-2057 (print) 59 barqawi, o. a. b. (2018). the risk of sukuk (islamic bonds) and conventional bonds: comparative study. journal of economic, administrative and legal sciences, 2(3), 45–69. bhuiyan, r. a., puspa, m., saiti, b., & ghani, g. m. (2020). comparative analysis between global sukuk and bond indices: value-at-risk approach. journal of islamic accounting and business research. desrizal. (2016). comparison analysis of return and risk sukuk al ijara on government and corporate sukuk. pascasarjana universitas indonesia. hanafi, m. m. (2014). manajemen risiko (2nd editon). upp stim ykpn. htay, sheila nu nu; abedeen, zafar; salman, s. a. (2013). towards standardization of shari’ah screening norms and practices. international journal of humanities and social science invention, 2(1), 23–30. ifsb. (2018). international financial services board glossary. https://www.ifsb.org/: https://www.ifsb.org/terminologies_download.php iifm. (2019). sukuk report july 2019 8th editon. malkiel, b. g. (1962). expectations, bond prices, and the term structure of interest rates. the quarterly journal of economics, 197–218. mufidati, r. (2016). perbandingan kinerja obligasi dan sukuk di indonesia. uin sunan kalijaga yogyakarta. ojk. (2019). statistik pasar modal syariah. https://www.ojk.go.id/id/kanal/syariah/data-danstatistik/data-produk-obligasi-syariah/pages/-statistik-sukuk-syariah---desember2018.aspx rauf, a., & lebbe, a. (2018). relationship between risk and return in sukuk market: evidence from bahrain, uae, and malaysia. ajirset. razak, s. s., saiti, b., & dinç, y. (2019). the contracts, structures and pricing mechanisms of sukuk: a critical assessment. borsa istanbul review, 19, s21–s33. reilly, frank k.; brown, k. c. (2012). investment analysis & portfolio management (10th ed.). southwestern cengage learning. rodoni, a., & setiawan, a. (2016). risk and return: bonds and sukuk in indonesia. al-iqtishad: jurnal ilmu ekonomi syariah, 8(2), 255–270. rubiyanti, t. (2019). penilaian faktor-faktor makro ekonomi, coupon, yield to maturity, time to maturity dan rating terhadap fair price sukuk korporasi pasar modal syariah di indonesia periode tahun 2014-2018. jurnal ekonomi syariah, akuntansi dan perbankan (jeskape), 3(2), 164–184. saad, n. m., haniff, m. n., & ali, n. (2018). an analysis of corporate bonds issuances in malaysia. international journal of business and management, 2(2), 11–16. suciningtias, s. a. (2019). macroeconomic impacts on sukuk performance in indonesia: cointegration and vector error correction model approach. journal of islamic finance, 8, 117– 130. tandelilin, e. (2017). pasar modal: manajemen portofolio & investasi. yogyakarta: pt. kanisius. wahyuni, y. s. (2011). analisis komparasi imbal hasil dan resiko sukuk dengan menggunakan harga pasar dan harga wajar (studi kasus pada sukuk yang diterbitkan di indonesia periode 2009-2011). pascasarjana universitas indonesia. copyright holder: this article is licensed under: © rindawati, wawan, taufik (2023) corresponding author’s email: rindawati_maulina@sbm-itb.ac.id international journal of emerging issues in islamic studies (ijeiis), vol. 3 no. 1 (2023) https://doi.org/10.31098/ijeiis.v3i1.1398 waqf-based entrepreneurship direct financing model: potential and challenges rindawati maulina*, wawan dhewanto, taufik faturrahman institut teknologi bandung, indonesia received: december 23, 2022 revised: january 6, 2023 accepted: june 14, 2023 online: july 31, 2023 abstract continuous effort to strengthen the integration of islamic commercial finance and islamic social finance becomes salient. the use of waqf (islamic endowment) assets for various sectors and infrastructure development, which is supported by technological advancement, can also help the economy recover, particularly in the current economic downturn caused by the covid-19 pandemic. unfortunately, waqf-based entrepreneurs who contribute significantly to the sustainability of waqf benefits continue to face significant difficulties in obtaining capital for the development of waqf assets. based on a review of the existing literature and findings from the case study through in-depth interviews with selected respondents, the study aims to propose a direct financing model for waqf-based entrepreneurs by empowering affluent muslim potentials through islamic banks. there are five (5) fundamental criteria considered as strategic for the integration model to successfully empower waqf-based entrepreneurship in indonesia, namely continuous literacy and education on contemporary waqf, the transformation of regulatory and management transparency, improvement of the professionalism and business capacity of the waqf-based entrepreneurs, synergy, and collaboration among stakeholders, and integrated and reliable infrastructure. keywords integration of islamic commercial and social finance, productive waqf, direct financing model, waqf based entrepreneurship introduction the covid-19 pandemic, which lasted more than two years, caused economic slowing and the emergence of inequalities in economic recovery globally (world bank, 2021; mckinsey, 2021), one of which is attributed to a decline in income and business closures as a result of increasingly restricted human mobility (gem, 202; mckinsey, 2021; the world bank, 2021). with globalization in which all countries are closely related, the lockdown policy that the chinese government pioneered to suppress the spread of the virus quickly harmed the wheels of the economies of other countries with a high dependence on various products from china. other mobilization restriction policies, such as travel bans that are increasingly widespread in multiple countries, also disrupt the supply chain and shut down the tourism industry globally, creating mass unemployment (ali and alharbi, 2020; hall et al., 2020). in indonesia, a country with a population of 271 million the pandemic has also disrupted mobility in the country's socioeconomic sector, reduced people's income, and increased the levels of unemployment and poverty (bps, 2020; prawoto, purnomo, and zahra, 2020; the world bank, 2021). as a result of covid-19, many businesses have shut down, forcing them to lay off a large number of employees, resulting in a high rate of unemployment in indonesia (coordinating ministry for the economy of the republic of indonesia, 2021). the indonesian central bureau of statistics reported 9.77 million unemployed people in august 2020, a significant increase from the previous five-year average of around 7.1 million. further, in the worst-case scenario, suryahadi et al. (2020) project that by the end of 2020, the poverty rate in indonesia will have risen to 17.9%, research paper https://creativecommons.org/licenses/by-nc/4.0/ https://crossmark.crossref.org/dialog/?doi=https://doi.org/10.31098/ijeiis.v3i1.1398&domain=pdf https://orcid.org/0000-0003-4897-9935 https://orcid.org/0000-0002-6705-5191 https://orcid.org/0000-0001-5681-1169 int. j. emerg. issues islam. stud. 69 with 23.4 million indonesians falling into the poor category. this poverty is reflected in a steeper drop in per capita household spending. scholars agree that entrepreneurship is critical to assisting the economy's recovery from a prolonged pandemic. national economic development is also strongly intertwined with the role of the rural economy, which focuses on performance in economic, social, and market sustainability (dhewanto et al., 2020). unfortunately, indonesia's entrepreneurship level remains relatively low at around 3%, lagging behind peer countries such as singapore and malaysia, which recorded 4%. in comparison, the standard for developed countries is more than 14% of the population (muhammad, 2019). apart from internal constraints for prospective entrepreneurs, one of the problems in entrepreneurship development is access to capital and financial resources to start a new business (kamarudin and sajilan, 2013). the findings of lppi and data from bank indonesia (2015) also show that the internal problems faced by entrepreneurs in indonesia are capital, human resources, legality, and accountability. only 30%-40% of smes are bankable because of geography, manual entry administration, and lack of separation between individual and business finance. msmes face human resource factors, including a lack of knowledge of production technology, product quality control, market analysis, marketing strategy, and a limited workforce. msme business actors are generally still individual legal entities. mses also need a better financial administration a nd management system. the indonesian government launched the national economic recovery program (pen) based on government regulation number 23 of 2020, later changed to government regulation number 43 of 2020, to assist the informal sector and small and medium businesses affected by the pandemic. the government also offers a credit program for msmes (kur) to increase financing availability and capital strength. furthermore, the drafting of the job creation law in 2020 will encourage the transformation of the informal sector into the formal sector, as well as provide convenience, protection, and empowerment to msmes, thereby increasing their competitiveness (coordinating ministry for the economy of the republic of indonesia, 2021). in terms of business capital, the establishment of waqf (islamic endowment) institutions within the islamic public finance sector has been proposed to facilitate the collection of cash waqf from society and provide financing for small and medium-sized enterprises (smes) (amin, 2011; muhammad, 2011; tohirin, 2010). cizakca (2004) argued that using the maharajah scheme, cash waqf could support microfinance for entrepreneurs. cash waqf has been widely used as an alternative source of funds in muslim countries to help ease the burden on the government budget in fulfilling social projects and poverty alleviation (hashanah, 2011; hosseini et al., 2014; khademolhoseini, 2008; maysita, tasrif and telaga, 2005; mohamad, 2012). the use of waqf assets for the education sector and infrastructure development supported by technology development during a crisis such as a pandemic can also help sustain the economy (faturohman et al., 2021). as long as donors are aware of how their contributions are used, cash waqf can be collected in exchange for the right to benefit from commercialized projects developed on waqf lands (pitchay et al., 2018). on the other hand, according to world bank data, the middle-class population in indonesia has reached 52 million people and is growing faster than other groups (the world bank, 2020). currently, deposit accounts for the wealth segment, which is defined as premium or priority customers at bank syariah indonesia, account for more than half of all individual deposits (ramli, 2022). similarly, bank muamalat, indonesia's second-largest islamic bank, had 6,000 customers and a total asset under management (aum) of rp8 trillion as of june 2020 (astutik, 2020). research objectives there is ample earlier research topic on the development of waqf fund collection models, one of which is through cash waqf as well as the formation of financing models using waqf funds to maintain the sustainability of waqf value, among others for micro-business financing, sme financing, int. j. emerg. issues islam. stud. 70 and also for personal financing. however, the research relating to commercial financing models specifically intended to increase the participation of affluent muslims to directly develop and empower productive waqf is scanty. in addition, the proposed model in previous research involving government authorities in the field of entrepreneurship and collaboration between waqf institutions to support the development of waqf-based entrepreneurship is also still scarce. as a result, this research aims to propose a model of integration between the islamic commercial sector, represented by the islamic bank, and the islamic social sector, as represented by waqf-based entrepreneurs. the integration will require the active participation of the upper-middle-class muslim community, which has a high potential for cash waqf collection, as well as collaborative support from established waqf institutions and active government assistance. to achieve the research objectives, this study attempts to answer the research questions as follows: 1. how islamic banks can support waqf-based entrepreneurs? 2. how can we build a cash waqf financing model for the waqf-based entrepreneurs and what are the strategic criteria for the model? the findings of the study will imply that all parties involved should devise appropriate strategies to encourage greater participation of indonesian muslims in the financing scheme for many productive waqfs. in turn, more utilized waqf assets will increase the business professionalism of waqf-based entrepreneurs to support massive social objectives such as wealth inequality reduction, increased employment, poverty alleviation, and the improvement of social well-being. literature review waqf the word waqf originates from the arabic “waqafa”, meaning “to hold back” or “to stay”. abu hanifa, an islamic fiqh expert, defined waqf as the ownership of an object that by law, must remain in wakif to use its benefits for virtue. the maliki school also argues that the wakif is still the owner of the waqf object but is prohibited from relinquishing the ownership of the waqf property to others, is obliged to donate the benefits of the waqf and cannot withdraw the intention of the waqf. regarding ownership, other schools such as syafi'i and hambali have stated that the waqf assets no longer belong to the wakif after the waqf pledge so the wakif cannot do anything to the waqf property and the waqf cannot be inherited (badan wakaf indonesia, 2021). the objective of waqf is to regularly extract its usufruct for the benefit of righteous and/or philanthropic goals. the fundamental value of the waqf asset must be preserved, either by its nature (for example, as land) or by the arrangements and conditions imposed by the waqf founder (kahf, 2014). chowdhury (2011), as well as kahf (2014), defined three types of waqf: philanthropic or public waqf, family or private waqf, and religious waqf. philanthropic waqf seeks to assist the poor by providing social services such as health and education. this type of waqf was established by prophet muhammad (pbuh) at the dawn of islamic civilization to reduce inequality and disparity. furthermore, waqf can provide a variety of services to various sectors, including health care, education, transportation, jobs, shelter, and food for the poor and needy, as well as some essential infrastructure services. many muslims, however, continue to have a misunderstanding about waqf and primarily focus on immovable objects to consider as waqf assets, such as land and buildings. the use of cash to create waqf assets is still uncommon. one type of waqf instrument called cash waqf has become famous in many muslim countries after imam zufar approved the collection of cash waqf. he explained that mudarabah could be an investment scheme for cash waqf collection and profit distribution as a charity (çizakça, 2015; chowdhury (2011). in other words, the practice of cash waqf has existed since the first century of hijrah, during the early islamic historical era. the cash waqf can be used as an interest-free financing tool or invested to generate profit for the mauquf'alaih (kahf, 2014). int. j. emerg. issues islam. stud. 71 cash waqf as an alternative funding source various financing models have been developed to create more productive waqf assets and maintain the value of the waqf asset. cash waqf has become a popular form of waqf generation and financing in many muslim countries (abdel mohsin, 2013). cash waqf is defined by chowdhury (2011) as a trust fund established with money to support services to humanity in the name of allah. the gifted capital was "transferred" to borrowers, who returned the principal to the waqf after a certain "extra" amount was spent on various pious and social purposes. as a form of islamic social finance open to most of the population, cash waqf has been well-known and practiced by various muslim countries in various real and financial sectors (çizakça, 2015; hasanah, 2011; hosseini, 2014; masyita, tasrif, and telaga, 2005; nizar, 2014). the innovation of cash waqf management greatly assists the creation of wealth distribution with a wider range of benefits, both for the rich to fulfill their religious needs and for the poor through increasing job opportunities and community economic development. the establishment of waqf institutions under the islamic public finance sector has also been proposed to support the cash waqf collection from muslims. the generated cash waqf can then be used to fund small and medium-sized enterprises (smes) that face non-bankable problems due to a lack of collateral (amin, 2011; muhammad, 2011; tohirin, 2010). the integrated cash waqf microenterprise investment (icwmei) model (thaker, 2018) can support these small businesses to solve business difficulties and obtain financing. in addition to the business financing of smes, the cash waqf generation from donors can also contribute to the development of human capital by building training centers using the icwmei model (thaker et al., 2021). cash waqf can also be collected from donors in exchange for the right to benefit from commercialized projects developed on waqf lands, as long as the donors know how their contributions are used (pitchay et al., 2018). sulaiman et al. (2019) emphasized the importance of using waqf investment strategies to ensure long-term returns by introducing unit trust waqf conceptual models as viable mechanisms for pooling more cash waqf from individual investors. research on the commercialization of waqf by ari & koc (2021) considered alternative equitybased financing models and proposes a waqf-owned (also called philanthropy-, endowment-, trust-, foundation-, or third sector-based) financial intermediary (wofi) to diminish wealth inequality and the debt burden. to increase the role of islamic banks, in particular the government banks, in waqf generation and utilization, kahf and mohomed (2017) propose the operationalization of the cash waqf fund (cwf) as a non-profit based instrument for personal financing (pf), especially for bank customers. to apply the cash waqf model to developing a simple productive waqf model in indonesia, ascarya, hosen, and rahmawati (2021) found five determinants of simple productive waqf in the indonesian context. these factors are waqf institution, waqf asset, waqf management, waqf financing, and waqf compliance. cash waqf has become the most important element in the waqf financing factor. based on the combination of waqf financing and waqf management, the cash waqf and self-managed model is the most preferred model due to its simplicity and low cost. waqf-based entrepreneurship the importance of high professionalism in waqf management has been highlighted by several studies. laallam et al. (2020) stated that intellectual capital is the most important factor in supporting the operation of waqf institutions. other factors that must also be strongly considered are accountability, source of funding, management, and labor quality. the limitations of social and commercial business professionals in waqf institutions have also become a major obstacle to developing productive waqf in indonesia (rahmaningtyas and herianingrum, 2017). al qital, sunarya, and devi (2022) used swot analysis to conclude that the growing entrepreneurship field in indonesia is evident from indonesia's third-place ranking out of 54 countries in the 2018 gem survey, which is an opportunity factor for the development of waqfentrepreneurship. however, a lack of literacy in contemporary waqf practices and the small number int. j. emerg. issues islam. stud. 72 of institutions that focus on waqf-entrepreneurship programs still overshadow that growth. further, studies about waqf-based entrepreneurship in indonesia are still scarce. in malaysia, ali, ismail, and saed (2015) proposed that fostering successful young entrepreneurs based on the waqf model will lead the target group to not only become employers but also foster new entrepreneurs among young university graduates, thereby assisting the government in significantly lowering the high rate of unemployment among university graduates. furthermore, educational institutions may also need to focus on member synergy to increase the efficiency and effectiveness of entrepreneurial spirit enhancement (anantadjaya et al., 2013). in addition to increasing the collection of waqf assets and their ability to generate income, reliable waqf management is one of the requirements for ensuring the redistribution sustainability of waqf properties for both the beneficiaries and society in general. according to siswantoro, et al (2018), no shariah audits have been performed on waqf institutions. this issue is sensitive because the absence of a shariah audit and report of a waqf institution can jeopardize accountability and governance, as this is a requirement for an islamic organization. according to rusydiana and devi (2018), the most important criteria influencing the selection of waqf institutions in indonesia are financial transparency/accountability and innovative programs. the concept of waqf-based entrepreneurship has also developed recently in indonesia. this phenomenon is a signal of increasing attention to the empowerment of waqf-based entrepreneurship and opens the opportunity for external funding. the founder of the wakaf-preneur institute in indonesia, imam nur aziz (2019), explained that waqf-preneur integrates waqf and business for productive activities and generates beneficial profits for the people. the indonesian waqf board (bwi) encourages student groups to develop waqf-based entrepreneurs (ammurabi, 2019). mahbubi (2022) argued that in reaching success during covid-19 pandemic, millennial entrepreneurs hold several main characteristics, namely innovative, critical thinking, visionary, cooperative, enthusiastic, and willing to learn and share. previous study on waqf-based financing the major frameworks from 11 previous research related to the cash waqf model are as follows: 1. abdel mohsin (2013), deposit cash waqf scheme (dcws). 2. ari & koc (2021), waqf-based alternative financing model for renewable energy investments. 3. ascarya et al. (2022), proposed a model of integrated islamic commercial and social finance for islamic banks in indonesia. 4. aziz & osman (2015), islamic social business. 5. chowdhury (2011), cash waqf management. 6. jouti (2018), islamic social finance ecosystem: islamic banks as a way to leverage funds for waqf. 7. jouti (2018), islamic social finance ecosystem: islamic banks financing waqf project. 8. jouti (2018), islamic social finance ecosystem: sukūk issuances for waqf project financing. 9. pitchay et al. (2018), cooperative-waqf model (cwm). 10. sulthani et al. (2018), social enterprise waqf fund model (sewf). 11. sulaiman et al. (2019), unit trust waqf model. 12. thaker (2018), integrated cash waqf micro enterprises investment (icwme-i) 13. thaker et al. (2021), cash waqf model for micro enterprises’ human capital development. several critical findings from the previous literature on cash waqf model are: most of the research is still in the conceptual framework stage; the actors in the model are donors/founders/investors, associated waqf institutions, the islamic bank, islamic charity/social/religious organizations, beneficiaries, microfinance, and specific projects; investment authority in the existing model is held mainly by trustee/mutawalli from religious institutions/social organizations; the bank acts as the intermediary for waqf institutions to generate revenue from commercial investments in the form of deposit accounts in the bank; and the definition of the cash waqf model primarily is generating money to finance public service and benefiting social objects (abdel mohsin, 2013; ascarya et al. int. j. emerg. issues islam. stud. 73 2022; aziz and osman, 2015; chowdhury, 2011; jouti, 2019; pitchay et al., 2018; sulaiman, et al., 2019; shulthoni et al., 2018; thaker, 2018; thaker et al., 2021). the existing model also describes the general type of wakif as the source of cash waqf fundraising and is not focused on the affluent muslim segment. moreover, the objective of the cash waqf collection is solely for charity to benefit society and not to obtain any commercial return on the investment from the business running on the waqf asset, which is more likely to create a shariacompliant business. in addition, the empowerment of waqf assets has not been utilized for longterm investment purposes for the waqif’s family. the utilization of cash waqf for financing has been proposed to finance micro enterprises and specific waqf projects and develop human capital (thaker, 2018; thaker et al., 2021). jouti (2019) suggests that commercial financing channeling can be an effective way to mobilize financial resources for traditional institutions. islamic banks can act as providers of funds for interested people in various forms, starting from donations and ending with commercial funding. however, jouti (2019) did not explicitly explain the concept of the integration of islamic commercial finance and social finance with specific objectives related to ecosystem sustainability. the commercialization of waqf was also presented by ari & koc (2021) using alternative equity-based financing models that offer a waqf-owned (also called philanthropy-, endowment-, trust-, foundation-, and third sector-based) financial intermediary (wofi) to diminish wealth inequality and the debt burden. later, ascarya et al. (2022) attempted to propose a model of commercial and social finance integration. however, the model does not represent the integration of commercial financing with social finance, which directly finances the productive waqf assets managed by business professionals, specifically the waqf-based entrepreneur. methodology this present study employed exploratory qualitative methods to propose the financing model for waqf-based entrepreneurs (wakafpreneurs) by empowering the affluent muslims potential. in addition, this study tried to gain insight into both the opportunities and challenges of developing and implementing the financing model in indonesia. this qualitative research was conducted in two steps. first, this study comprehensively reviewed the literature on the waqf financing model. second, the case studies adopted from eisenhardt (1989) were conducted through semi-structured interviews with nine selected respondents. the interviews aim to obtain complete information and better understand the research topic in the context of indonesia. in constructing the model and determining the appropriate variables for the model, this study refers to various previous studies conducted over the last 10 years and the analysis of interview results as displayed in figure 2. this study adopted saunders et al. (2015) to determine the number of respondents as the minimum sample of semi-structured interviews. 1. sample and sampling procedure the selection of the nine respondents who took part in this study was based on purposeful sampling (table 1). respondents were from two cities in indonesia, jakarta and bandung, and are knowledgeable on waqf with a minimum of one year of experience. the participants are regulators, practitioners, or waqf-based entrepreneurs. these two cities were selected based on the level of wealth with a record of the highest gross regional domestic product for 2016-2020 (bps, 2021). table 1. profile of the respondents codes role of respondent area of expertise/institution respondents’ position r1 regulator central bank executive director r2 regulator financial service authority deputy director r3 practitioner islamic bank head of islamic bank r4 practitioner wakafpreneur/nazhir business founder, owner, and director of waqf institution int. j. emerg. issues islam. stud. 74 r5 practitioner wakafpreneur/nazhir business founder, owner, and director of waqf institution r6 practitioner wakafpreneur/nazhir business founder, owner, and director of waqf institution r7 practitioner wakafpreneur/nazhir director of waqf institution r8 practitioner wakafpreneur/nazhir director of waqf institution r9 practitioner wakafpreneur/nazhir director of waqf institution 2. interview and data analysis process because of the pandemic, all of the interviews were conducted online. this study occupied in-depth semi-structured interviews by allowing discussions during the interviews and open-ended questions with only a few pre-determined questions (saunders et al., 2015). by using this method, researchers can obtain more complete information and comprehend topics that are considered complex, sensitive, and personal (ahmad, 2011, eisenhardt, 1989). in addition, through in-depth discussions, the researcher can gain insight into the needs and expectations of waqf-based entrepreneurs, and knowledge about the challenges and opportunities in financing models for waqf-based entrepreneurs involving islamic commercial institutions such as islamic banks. this study used the interview protocol which is adopted by jacob & furgerson (2015) in conducting the semi-structured interview (figure 1). to make sure the quality of the data collection is always the same, as well as to maintain risk from ethical and physical field issues, we created a table of interview questions based on the research questions. table 2 below describes key questions as the interview guideline for the study. next step was preparing the consent letter following the ethical guideline and obtaining ethical approval from the ethics committee of the school of business and management, bandung institute of technology (sbm-itb). this research emphasizes that the participation of respondents is voluntary by not only getting permission from the respondents but also asking the respondents whether they agree to participate after reading and signing the informed consent (neuman, 2011). the researcher then organized the interview device for online interviews. each interview lasted 11.5 hours and was digitally recorded. during the interview, the interviewees gave their consent to the recording process. telephone and instant messaging were used for follow-up interviews, confirmation, and additional questions. the qualitative phase produced verbatim interview transcripts. these interview transcripts were manually analyzed using qualitative content analysis. this study uses the directed content analysis method with a deductive approach to text (mayring, 2014). the content analysis aims to explore and understand phenomena related to waqfpreneuer financing, including the potential, obstacles, and elements in a financing model for waqfpreneuer. this method systematically assists in the classification process and identifies themes or patterns from the interview data, to develop a proposed model for financing using cash waqf. the researcher analyzed all interview transcripts to classify the main factors that fall into potential and barriers. from all the elements identified, this study can interpret strategic criteria to be implemented in establishing a direct financing model for wakafpreneurs. figure 1. interview protocol (jacob & furgerson, 2015) int. j. emerg. issues islam. stud. 75 table 2. overview of key questions-semi structured one-on-one interview guideline topics content-driven questions waqf phenomena in indonesia 1. how do you see the development of cash waqf in indonesia, viewed from all the elements in a cash waqf model, starting from the wakif/donor, nazir, regulator, islamic banks, and communities? 2. what do you think about waqf-based entrepreneurs and their critical role? affluent muslim’s contribution 3. how do you see the potential of muslims in indonesia who are classified as affluent muslims in terms of income and their ability to perform cash waqf? 4. what is your recommendation for the financing model to integrate islamic banking in indonesia and waqf-based entrepreneurs in indonesia by involving a particular segment of affluent muslims in indonesia? islamic banks and waqfbased entrepreneurs 5. what are key factors or criteria to integrate islamic bank with waqf-based entrepreneurs? 6. what are the obstacles faced by waqf-based entrepreneurs in obtaining financing from islamic bank? figure 2. stages of the research finding and discussion definition of waqf-based entrepreneurs (wakafpreneuer) two respondents with positions in charge of waqf asset mandates explain the definition of waqfbased entrepreneur or in this study is termed as wakafpreneur. r4 defined wakafpreneur as all programs or processes designed to optimize entrepreneurship within a waqf scheme or endowment framework. another respondent, r7, explained that a wakafpreneur is an entrepreneur who has a well-established vision of their community, a good vision of developing community funds, and exceptional commitment. a wakafpreneur will actively contribute to social problem-solving using a waqf-based and entrepreneurial approach. potential to financing waqf-based entrepreneurs in indonesia thaker (2018) emphasized that cash waqf can support small business to get financing and survive. financial support is also critical as mentioned by all wakafpreneurs respondents, given the large potential amount of cash waqf that can be collected from muslims in indonesia and developed by reliable and professional wakafpreneurs in running a waqf-based business. int. j. emerg. issues islam. stud. 76 “i try to help bring the waqf ecosystem closer to business. entrepreneurs are people who have the skills and ability to turn something into profit or turn it into a commercial profit. so, i don't believe this waqf is solely social, which is why it needs to be corporatized.”-r4 most of the respondents agree that it is critical to consider the business and commercial aspects of developing waqf assets in order to encourage waqf fund collection. “i agree that islamic banking should be prioritized in terms of customer and public waqf literacy and education. the question is, how? first, it can be imposed via provisions. the second approach makes more sense, especially from a business standpoint, namely what is the profit for the bank if it provides social products such as waqf.”-r2 a wakafpreneur has a distinct characteristic that enhances their entrepreneurial spirit. first, wakafpreneur must build the entrepreneurial spirit to run a business with waqf capital. second, a wakafpreneur must understand waqf based on fiqh (islamic rules of waqf) from the start. as a result, nazhir with no experience or skills in business development should never use or dare to use waqf funds for investment. a wakafpreneur also has a high motivation to engage and fulfill their commitment to manage and develop waqf assets. “i want to present a legacy of a waqf-based corporate company, which becomes a reference for waqf governance, especially for productive waqf.”-r7 the awareness of waqf asset management will ensure the sustainability of waqf assets and is one of the most important foundations for a wakafpreneur to understand. “a waqf entrepreneur must be able to mitigate and minimize risks so that the waqf funds used for this waqf-based business development effort are not reduced or lost.”-r9 table 3 summarizes factors mentioned by all respondents as potential factors in designing the direct financing model for wakafpreneurs in indonesia. the table includes the number of respondents who specifically mentioned the factors during the interview. most respondents agreed to empower the potential affluent muslims to participate in direct financing through islamic banks. waqf fiqh which allows waqf for investment purposes and high commitment from waqfpreneurs in carrying out waqf management increases opportunities for developing productive waqf in indonesia. therefore, islamic banks with established infrastructure in terms of human resources, systems, and technology, should play more roles in the social sector and not only focus on their commercial goals. the government must also provide intensive assistance through related authorities to support the feasibility and sustainability of the financing initiatives. the role of social media has also accelerated the dissemination of financing models to waqfpreneurs. table 3. primary potential factors in financing waqf-based entrepreneurs in indonesia factors number of respondents 1. fiqh law allows waqf for investment purposes 7 2. indonesian popularity as the most generous country 1 3. wakafpreneur high self-commitment 5 4. more intensive certification program for wakafpreneurs 3 5. established islamic bank infrastructure 3 6. support from the government in regulation and initiatives. 3 7. high social media users in indonesia 3 challenges to financing waqf-based entrepreneurs in indonesia int. j. emerg. issues islam. stud. 77 table 4 summarizes factors mentioned by all the respondents as the obstacles in designing the direct financing model using cash waqf in indonesia through islamic banks. in the table, we can also see the number of respondents who specifically mentioned the primary obstacle factors during the interview. financing schemes for wakafpreneurs must also consider current laws and regulations. the existence of restrictions on banks' roles remains a challenge for the development of waqf financing. in addition to low public literacy regarding productive cash waqf and the professionalism of waqf managers, the main inhibiting factor most frequently mentioned by all respondents is the need to synchronise waqf regulations with other regulations, especially banking. “now, let us look at it through the lens of islamic banking law. the current waqf law prohibits islamic banks from acting as waqf managers or nazhir. there, islamic banks can only act as cash waqf collectors (lkspwu) and nazhir partners. as a result, the islamic banking law and the waqf law appear to be in conflict.” – r2 “there must be advantages from the bank's perspective; even if it is an islamic bank, they will undoubtedly see the benefits and risks for the bank. a bank cannot allocate human resources and technology for which there is no financial benefit in the financing distribution, as seen by the bank's waqf organization.”-r3 “even if we sell a social product, whatever it is, i believe there should still be a question about what the profit is for me as an individual executive, as well as whether it is profitable for the division.”-r2 given the difficulties in meeting the requirements of the islamic financial institution, wakafpreneurs often prefer to collect waqf funds voluntarily from individual donors or institutions for productive waqf financing, which is a time-intensive process. furthermore, there are still concerns about wakafpreneurs ' capacity and governance system for managing waqf assets. “meanwhile, msmes frequently come into contact with bookkeeping. investors expect adequate, good, routine reports that adhere to standards. on the other hand, smes require capital but lack bookkeeping experience, still failing to meet the bank's requirements.” – r3 many small-medium-sized enterprises (smes) face financing difficulties due to a lack of collateral (amin, 2011; muhammad, 2011; tohirin, 2010). in indonesia, wakafpreneurs are also still facing significant challenges in raising funds to develop waqf in indonesia. one of the difficulties in obtaining financing from islamic finance institutions is because of the high-risk exposure of the sme business while islamic banks must also focus on the commercial side. the demand for collateral by islamic banks reflects the high-risk perception of waqf business management. based on banking regulations, islamic banks must maintain liquidity and financial stability. table 4. primary obstacle factors in financing waqf-based entrepreneurs in indonesia factors number of respondents 1. unsynchronized regulation between waqf and islamic banks regarding waqf financing. 8 2. lack of professionalism and business capacity of wakafpreneurs. 7 3. lack of literacy on contemporary waqf. 8 4. low trust to waqf management 3 5. lack of waqf management infrastructure 3 6. wakafpreneur in small scale business is often considered unbankable. 5 7. perceived high risk of wakafpreneur’s business 5 int. j. emerg. issues islam. stud. 78 8. obligation to maintain liquidity and financial stability for the islamic banks. 4 strategic criteria to develop the wakafpreneur financing model considering the potential and obstacle factors mentioned by the respondents, this study concluded several strategic criteria are required to bring together islamic financial institutions and wakafpreneurs in a financing scheme: continued literacy and socialization, transformation of regulatory and management transparency, the professionalism and business capacity of the wakafpreneurs, synergy, and collaboration among stakeholders, and integrated and reliable infrastructure for waqf financing. each of the strategies is explicitly explained by the respondents' quotes and how it can be implemented in the proposed model, as shown in table 5: table 5. strategic criteria for the direct financing scheme strategic criteria for the financing scheme respondents’ representative quotes implementation in the proposed financing model continued literacy and socialization r2: “i agree that islamic banking should be prioritized in terms of customer and public education. the question is, how? first, it can be imposed via provisions. the second approach makes more sense, especially from a business standpoint. namely, what is the profit for the bank if it provides social products such as waqf?” islamic banks can take a personal approach to cash waqf literacy and programs. transformation of regulatory and management transparency r1: “once again, legal clarity is required. perhaps our middleclass investors are not averse to entering waqf. however, the legal clarity of some bad experiences frequently results in moral hazard, which leads to fraud and corruption.” there must be synchronization between waqf regulations and islamic banks for the financing schemes. supervision of the management of investment funds must be included. regular reports will also be critical for building public trust. the professionalism and business capacity of the wakafpreneurs r3: “there must be a strong underlying project because the bank must ensure that the wakafpreneurs can return the capital to the bank.” a mentoring program is needed for wakafpreneurs to grow, develop and be self-sufficient. waqf institutions that are more established and meet the requirements for banking administration can help in mentoring, business collaboration, and mediating wakafpreneurs, particularly those who are still not bankable. synergy and collaboration among stakeholders r1: “the issue is that there is no such thing as collaborative action. indonesian institutional collaboration is weak because each institution has its own agenda.” placing appropriate authorities, such as financial supervision, waqf supervision, ministry of religion, and ministry of entrepreneurship. the role includes the mentoring, cooperating, and supervision process. in addition, the model must optimize collaboration among authorities. integrated and reliable infrastructure for waqf financing r1: “if you want to integrate, you must develop a financing framework that combines financing with more flexible schemes for wakafpreneurs with affluent muslims as the investors can support int. j. emerg. issues islam. stud. 79 surplus and deficit units. the waqf program is unsustainable due to a lack of infrastructure and support. currently, the program existence is still random and inconsistent.” the creation of sustainable financing while increasing the professionalism of the wakafpreneurs. the scheme can accommodate various types of participation such as cash waqf (waqif type) or investment capital (hybrid type). the benefits for islamic banks from financing schemes for waqfpreneuer also need to be considered proposed model of wakafpreneur direct financing scheme through an islamic bank figure 3. the conceptual model for wakafpreneur direct financing through islamic bank based on the results of the potential, challenges, and strategic criteria data analysis above, this study proposes a model for direct financing through an islamic bank for wakafpreneur as displayed in figure 3. the explanation of the modus operation of the conceptual model for wakafpreneur financing through an islamic bank is as follows: a. after the islamic bank delivers a business proposal from a waqf institution to potential investors among their customers, the investor can decide whether they will participate in a waqf project investment in the form of cash waqf (waqif type) or investment capital (hybrid type). the hybrid type means that the investor can receive and use some part of the business return of the waqf project for themself. the bank arranges and records the investor's placement to the waqf project in a dedicated account. the bank will arrange the contract between the investors and the waqf management in a dedicated account. the investment target for developing waqf assets is in two types of businesses, namely start-up businesses and ongoing businesses. the amount of investment fund will adjust to the requirement of the waqf management. the bank can determine the number of investors who will participate in the investment by using the total amount of funds required divided by the minimum amount of funds that customers can invest in the waqf project. this method can help customers to avoid high-risk exposure to the business. however, investors can place more investment if they strongly believe in the waqf business prospect. the bank can also participate in financing for prospective waqf projects by establishing a maximum limit that takes into account business risks. b. after examining all documents provided by waqf management to the bank as the appraisal of their business proposal, the investors can decide which targeted project to invest in. the hybrid type of investors and the waqf management commit the investment returns, which the bank int. j. emerg. issues islam. stud. 80 can suggest to have a simple split, which is a balanced 50-50 share between commercial and social returns. the investors are entitled to a maximum of 50 percent of commercial return. c. mudharib (external business institutions) or certified nazhir who have met the bankable requirements can be appointed by islamic banks to directly channel investment funds from customers without going through large intermediary waqf institutions. d. mudharib (external business institution) or certified nazhir who works with waqf institutions carries out waqf projects, provides business returns, and regular reports to waqf institutions. e. if the waqf institution wishes to appoint mudharib (external business institutions) or nazhir who are not yet in the bankable category to run the waqf project, islamic banks can channel investment funds from customers through waqf institutions. this method also seeks to assist small nazhirs that do not yet meet the bankable criteria for them to collaborate with large and institutionally established nazhirs that already have financial relationships with financial institutions. the large institution's nazir becomes the main institution in charge of the smaller nazhir. f. business returns and regular reports are provided by bankable and certified mudharib or nazhir who work directly with islamic banks. g. islamic banks require waqf institutions to submit business returns and regular reports. h. investors/waqif receive business returns and regular reports from islamic banks. banks can obtain fee-based income for their intermediary function. i. waqf institutions distribute benefits from waqf project profit to mauquf'alaih. j, k, l. government agencies that can play a significant role in developing waqfpreneurs through islamic bank financing include banking supervision, waqf supervision, the ministry of religion, and the ministry of entrepreneurship. comparison with existing studies on waqf-based entrepreneurs and proposed financing models. int. j. emerg. issues islam. stud. 81 table 6. studies, definition, actors in the model, type of fund raising, purpose studies definition actors in the model type of fund raising waqf utilization and purpose country of context the proposed model in this study: maulina et al. (2023) cash waqf direct financing for wakafpreneurs: this model is specifically designed for the integration scheme between specific services for affluent customers in islamic banks with waqfbased entrepreneurs individual affluent customers in islamic banks, islamic banks, waqf institution, certified/professional wakafpreneuers, related authorities, beneficiaries. participation in the form of cash waqf (as a waqif) or investment capital (hybrid as waqif and investor). hybrid means that the investor can receive and use some part of the business return of waqf project for them self. financing targeted wakafpreneurs. the beneficiaries can be the combination of public waqf and family waf. public waqf for social purposes and family waqf for wealth generation purpose. indonesia abdel mohsin (2013) deposit cash waqf scheme (dcws): a public waqf to generate money or to raise funds from the public to a specified religious authority via a bank account to be invested by the bank. public donors, trustee/mutawalli from religious institutions, banks, and public beneficiaries. voluntary endowment with temporary waqf. public waqf and charity purpose singapore, bahrain, and south africa ari & koc (2021) waqf-based alternative financing model for renewable energy investments: alternative equity-based financing models and proposes a waqf-owned (that could also be called philanthropy-, endowment-, trust-, foundation-, and third sectorbased) financial intermediary (wofi). individual and large enterprise creditor/investor, islamic banks/manager with mudarabah & musharakah, debtor. investment using a waqf fund scheme through a waqfowned financial intermediary (wofi) specific investment for solar farm project community’s wealth inequality improvement not specifically mentioned ascarya et al. (2022), the proposed integration of islamic commercial and social finance (iicsf) models for islamic bank individual and institutional donors, social unit, separate zakat institution, separate baitul maal, integrated baitul maal, corperate, public beneficiaries. voluntary endowment to define criteria: commercial, social, strategic, and alternatives for the integration model. providing social and public services to the community, especially the poor. indonesia int. j. emerg. issues islam. stud. 82 table 6. studies, definition, actors in the model, type of fund raising, purpose studies definition actors in the model type of fund raising waqf utilization and purpose country of context aziz and mohamad (2015) islamic social business (isb) is a model of an efficient system of islamic wealth sourcing and management to make the process of poverty alleviation sustainable. individual and institutional donors, islamic financial institutions, islamic charity organizations, professional businesses of isb, public beneficiaries voluntary contribution through zakah, waqf, and sadaqah poverty alleviation and social problems reduction not specifically mentioned chowdhury (2011) cash waqf management: generating more benefits for all involved parties of the society with sustainability characteristics individual donor, islamic bank as trustee, takaful, debtor: sme with sharia compliance financing (pls scheme), public beneficiaries voluntary endowment investment in sme charity purpose from profit distribution malaysia jouti (2018) islamic social finance ecosystem: an integrated approach for building, maintaining, and upgrading islamic social finance and sustainable ecosystems. individual donors, islamic social institutions: zakat institution & waqf institution, islamic commercial institutions: islamic microfinance institutions, islamic banks, crowdfunding and fintech platforms, islamic capital markets, public beneficiaries voluntary endowment social purpose not specifically mentioned pitchay et al. (2018) cooperative-waqf model (cwm): a hybrid model of cooperative-waqf to finance idle waqf lands in malaysia. individual donors, waqf institutions, public beneficiaries voluntary endowment financing of mosques, schools or others and agricultural projects malaysia sulthani et al. (2018) social enterprise waqf fund model (sewf): waqf fundraising management model to enable the development of waqf funds and assets to achieve and maximize social benefit. individual donors, waqf institutions (nadzhir) as the waqf fund (venture), social enterprises, public beneficiaries voluntary endowment financing social enterprise social purpose not specifically mentioned int. j. emerg. issues islam. stud. 83 table 6. studies, definition, actors in the model, type of fund raising, purpose studies definition actors in the model type of fund raising waqf utilization and purpose country of context sulaiman et al. (2019) unit trust waqf model: islamic endowment) as an alternative asset class for waqf creation. individual donors, state islamic religious council (sirc) as the 83utawalli, which is the sole trustee of the waqf, the fund manager, and beneficiaries. voluntary endowment poverty alleviation and social problems reduction malaysia thaker (2018) integrated cash waqf micro enterprises investment (icwme-i): to provide a financial facility through the use of a cash waqf fund. it also involves a. individual and corporate sector donors, cash waqf institution (cwi)/ mutawalli/ manager, microenterprises participatory contracts between islamic voluntary organizations particularly waqf institutions and micro enterprises financing micro-enterprises. malaysia thaker et al. (2021) cash waqf model for micro enterprises’ human capital development: to provide state-of-the-art facilities for the delivery of hcd for the advancement of microenterprises in malaysia. individual and corporate sector donors, cash waqf institution (cwi)/ mutawalli/ manager, microenterprises participatory contracts between islamic voluntary organizations particularly waqf institutions and micro enterprises to provide continuous support to micro-enterprises in the form of training and educational programs funded by the cash waqf fund. malaysia int. j. emerg. issues islam. stud. 84 discussion regarding the waqf literature, we found that there is ample earlier research on the topic of the development of waqf fund collection models, one of which is through cash waqf. this type of waqf funding is preferable because it can attract more people to participate as a donor and decreases the risk of disturbance from human and natural factors (chowdhury, 2011). however, the research relating to commercial financing models specifically intended to increase the participation of affluent muslims to directly develop and empower productive waqf is scanty. in addition, the proposed model in previous research involving government authorities in the field of entrepreneurship and collaboration between waqf institutions to support the development of waqf-based entrepreneurship is also still scarce. after conducting two qualitative phases in this study, we revealed the possibilities and challenges that must be addressed to design a waqf asset financing scheme to support its further development. this study also includes five strategic criteria that must be met to successfully implement financing from islamic financial institutions for the management of productive waqfs managed by wakafpreneurs in indonesia, namely continued literacy and socialization, the transformation of regulatory and management transparency, improving the professionalism and business capacity of the wakafpreneurs, synergy, and collaboration among stakeholders, and integrated and reliable infrastructure. the proposed wakafpreneur direct financing model in this study is specifically designed for the integration scheme between wealth management services in islamic banks with waqf-based entrepreneurs from waqf institution. the productive waqf direct investment model will give a wider opportunity for banks' clients categorized as affluent customers to participate in productive waqf financing directly and receive both commercial and social return. this model will become an important solution to address main issues in productive waqf development such as the high risk for the bank to finance waqf project, lack of the provision of collateral by waqf-based entrepreneurs for running the waqf business, low participation of affluent muslims for cash waqf, and low utilization of direct cash waqf by waqf-based entrepreneur/mudharib. this direct financing model as an investment model for customers is considered suitable for wealth management services because it provides personal services for each client. with the direct investment model, clients can get the opportunity to achieve investment goals for both the world and the hereafter simultaneously. in the other hand, the model will encourage higher business professionalism of waqf-based entrepreneurs to boost the utilization of various productive waqf in indonesia. the involvement of related parties will give further support to the impact of the model to achieve the economic recovery. for the operationalization of the model, several key points must be considered, which are related stakeholders involved in the model, financing system, business matching, supervisory and reporting system, technology support, human capital support, campaign and education of waqf, and socio-cultural influence. waqf management that can be commercialized, be long-term, be multigenerational, and provide asset protection is expected to provide better support for the development of a more comprehensive waqf ecosystem with all its complexities. conclusions conclusively, we found that millennials' intention to invest in jakarta is already in a conducive situation. they are aware of and already investing in shariah investments but not yet become a habit. the situation is fully described by the result of hypothesis testing from 207 millennial respondents from 5 areas in jakarta (central, west, north, east, and south jakarta). the statistical testing showed a consistent positive relation between millennial investment intention in jakarta explained by financial literacy (h1), the ease of access to financial instruments (h3), and religiosity int. j. emerg. issues islam. stud. 85 with islamic branding as the intervening variable (h4). eventually, the lifestyle of millennials that was hypothesized in making the relationship between financial literacy to millennial investment intention getting stronger was found not statistically significant (h2). the condition clearly showed that millennials in jakarta have good intentions in investing their fund. the situation confirmed that they had financial literacy to induce them in strong relation to put their intention on investment. the same situation goes with the ease of access, where the easiness to get investment access will make them positively have the investment intention. the religiosity accompanied by islamic branding also showed the power of affecting millennials to have an intention in investments. limitations & further research the study can be followed with model validation through focus group discussion (fgd) with various stakeholders such as government authorities, islamic banks, representatives of banks' clients, waqf-based entrepreneurs, and waqf institutions. in addition, future research can apply empirical research employing simulation for the model. references ali, r., ismail, s., & saed, a. m. (2015). creating young entrepreneurs in malaysia through waqf structuration framework. australian journal of basic and applied sciences, 9(28). al qital, s., sunarya, l.s., & devi, a. (2022). analisis wakafpreneur sebagai upaya mencapai tujuan ekonomi dan pembangunan berkelanjutan di indonesia. http://journal.klikpeneliti.id/index.php/ekonomi. allah pitchay, a., mohd thas thaker, m. a., mydin, a. a., azhar, z., & abdul latiff, a. r. (2018). cooperative-waqf model: a proposal to develop idle waqf lands in malaysia. isra international journal of islamic finance, 10(2). https://doi.org/10.1108/ijif-07-20170012 amin, m.f. (2011). a critical evaluation of islamic microfinance programs in bangladesh: the suitability of integrated waqf based islamic microfinance model. paper presented at life 3, langkawi, kedah. ammurabi, d.s. (2019). wakafpreneur, gerakan bangkitkan wakaf di indonesia. https://www.gatra.com/news-444907-ekonomi-wakafpreneur-gerakan-bangkitkanwakaf-indonesia.html. anantadjaya, pd., s., nawangwulan, m.i., hardianto, n.f., & finardi, a.b. (2013). creating entrepreneurial spirit in indonesia: role of educators? review of integrative business and economics research, 2(1), 292-318. ari, i., & koc, m. (2021). towards sustainable financing models: a proof-of-concept for a waqf-based alternative financing model for renewable energy investments. borsa istanbul review, 21. https://doi.org/10.1016/j.bir.2021.03.007. ascarya, a., suharto, u., & husman, j. a. (2022). proposed model of integrated islamic commercial and social finance for islamic bank in indonesia. eurasian economic review, 12(1). https://doi.org/10.1007/s40822-022-00201-z. astutik, yuni. (2020). bank muamalat manjakan nasabah tajir lewat priority center. https://www.cnbcindonesia.com/market/20200714011237-17-172417/bankmuamalat-manjakan-nasabah-tajir-lewat-priority-center. badan pusat statistik. (2021). produk domestik regional bruto provinsi-provinsi di indonesia menurut lapangan usaha 2016-2020. https://www.bps.go.id/publication/2021/04/05/25490b92b3c257c016886b6b/produk -domestik-regional-bruto-provinsi-provinsi-di-indonesia-menurut-lapangan-usaha-20162020.html. retrieved march 2023. badan wakaf indonesia. (2021). definition of waqf. https://www/bwi.go.id/pengertian-wakaf. retrieved july 2022. bank indonesia and lembaga pengembangan perbankan indonesia. (2015). profil usaha mikro, kecil dan menengah (umkm). https://www/bi.go.id/id/umkm/penelitian/documents/profil%20bisnis%20umkm.pdf. retrieved february 2022. int. j. emerg. issues islam. stud. 86 cizakca, m. (2004). cash waqf as an alternative to nbfis bank. paper presented at the international seminar on nonbank financial institutions: islamic alternatives, kuala lumpur, 1-3 march 2004. çizakça, m. (2015). islamic wealth management in history and at present. journal of king abdulaziz university, islamic economics, 28(1). https://doi.org/10.4197/islec.28-1.1 coordinating ministry for the economy of the republic of indonesia. (2021). laporan kajian dampak pandemi covid-10 terhadap ketenagakerjaan di indonesia. https://www.ekon.go.id/source/publikasi/dampak%20pandemi%20covid19%20terhadap%20ketenagakerjaan%20indonesia.pdf. retrieved march 2023. coordinating ministry for the economy of the republic of indonesia. (2021). dukungan pemerintah bagi umkm agar pulih di masa pandemi. https://www.ekon.go.id/publikasi/detail/2939/dukungan-pemerintah-bagi-umkm-agarpulih-di-masa-pandemi. retrieved march 2023). dhewanto, w., ratnaningtyas, s., permatasari, a., anggadwita, g., & prasetio, e. a. (2020). rural entrepreneurship: towards collaborative participative models for economic sustainability. entrepreneurship and sustainability issues, 8(1). https://doi.org/10.9770/jesi.2020.8.1(48). dian masyita, muhammad tasrif, & abdi suryadinata telaga. (2005). a dynamic model for cash waqf management as one of the alternative instruments for the poverty alleviation in indonesia. the 23rd international conference of the system dynamics society massachussets institute of technology (mit). eisenhardt, k.m. (1989), building theories from case study research, academy of management review, vol. 14 no. 4, pp. 532-50. faturohman, t., farras, m., rasyid, a., rahadi, r. a., darmansyah, a., & afgani, k. f. (2021). the potential role of islamic social finance in the time of covid-19 pandemic. review of integrative business and economics research, 10. global entrepreneurship monitor. (2021) 2020/2021 global report. hall, c. m., scott, d., & gössling, s. (2020). pandemics, transformations, and tourism: be careful what you wish for. tourism geographies, 22(3). https://doi.org/10.1080/14616688.2020.1759131. hasanah, u. (2011). cash waqf and people's economic empowerment in indonesia. economic and finance in indonesia, 59(2): 215-232. ismail abdel mohsin, m. (2013). financing through cash-waqf: a revitalization to finance different needs. international journal of islamic and middle eastern finance and management, 6(4). https://doi.org/10.1108/imefm-08-2013-0094. jacob, s., & furgerson, s. (2015). writing interview protocols and conducting interviews: tips for students new to the field of qualitative research. the qualitative report. https://doi.org/10.46743/2160-3715/2012.1718 kahf, m. (2014). notes on islamic economics: the charitable sector. al manhal, qatar. kahf, m., & mohomed, a. n. (2017). cash waqf: an innovative instrument of personal finance in islamic banking. journal of islamic economics, banking and finance, 13(3). kamarudin, h. s., & sajilan, k. (2013). critical success factors of technopreneurship in the creative industries : a study of animation ventures. review of integrative business & economics research, 2(1). khademolhoseini, m. (2008). cash-waqf a new financial instrument for financing issues : an analysis of structure and islamic justification of its commercialization. imam sadiq university. laallam, a., kassim, s., engku ali, e. r. a., & saiti, b. (2020). intellectual capital in non-profit organisations: lessons learnt for waqf institutions. isra international journal of islamic finance, 12(1). https://doi.org/10.1108/ijif-10-2018-0111 mahbubi, a. (2022). business model and character of successful millennial agripreneurs during the covid-19 pandemic. indonesian journal of business and entrepreneurship, vol. 8 no. 3, doi: http://dx.doi.org/10.17358/ijbe.8.3.333. mayring, p. (2014). qualitative content analysis: theoretical foundation, basic procedures and software solution (free download via social science open access repository ssoar). forum qualitative sozialforschung/forum: qualitative social research, october. int. j. emerg. issues islam. stud. 87 mckinsey. (2021). the coronavirus effect on global economic sentiment. https://www.mckinsey.com/business-function/strategy-and-corporate-finance/ourinsights/the-coronavirus-effect-on-global-economic-sentiment. md. shahedur rahaman chowdhury. (2011). economics of cash waqf management in malaysia: a proposed cash waqf model for practitioners and future researchers. african journal of business management, 5(30). https://doi.org/10.5897/ajbm11.1810 mohamad, m.h. (2012). wakaf tunai: pendekatan terbaik untuk mewakafkan harta masa kini. berita harian. mohd thas thaker, m. a., amin, m. f., mohd thas thaker, h., khaliq, a., & allah pitchay, a. (2021). cash waqf model for micro enterprises’ human capital development. isra international journal of islamic finance, 13(1). https://doi.org/10.1108/ijif-08-2018-0091. mohammad sayyed hosseini, s., ebrahimi salari, t., & mahdi narimani zaman abadi, s. (2014). study of cash waqf and its impact on poverty (case study of iran) 1. atlantic review of economics, revista atlántica de economía, 02(0). muhammad, a. (2019). problematika meningkatkan jumlah entrepreneur di indonesia. https://communication.binus.ac.id/2019/01/18/problematika-meningkatkan-jumlahentrepreneur-di-indonesia. muhammad, a.d. (2011). the potential of waqf-based microfinance in nigeria. paper presented at life 3, langkawi, kedah. neuman, w. l. (2011). social research methods: qualitative and quantitative approaches. in pearson education. nizar, a. (2014). faktor-faktor yang mempengaruhi persepsi wakif tentang wakaf uang. esensi: jurnal bisnis dan manajemen, 4(1). https://doi.org/10.15408/ess.v4i1.1953. nusrate aziz, m., & mohamad, o. bin. (2016). islamic social business to alleviate poverty and social inequality. international journal of social economics, 43(6). https://doi.org/10.1108/ijse06-2014-0129. prawoto, n., purnomo, e. p., & zahra, a. a. (2020). the impacts of covid-19 pandemic on socioeconomic mobility in indonesia. international journal of economics and business administration, 8(3). https://doi.org/10.35808/ijeba/486. rahmaningtyas, n., & herianingrum, s. (2017). the significance of waqf in historical and theoretical studies. journal of islamic economic science, vol. 1 no. 1. ramli, rully. (2022). bsi kelola dana 40.000 nasabah kaya, nilainya capai rp 50 triliun. https://money.kompas.com/read/2022/01/13/183113126/bsi-kelola-dana-40000nasabah-kaya-nilainya-capai-rp-50-triliun. retrieved december 2020. saunders. (2015). understanding research philosophy and approaches to theory development open research online. in harlow: pearson education. shulthoni, m., saad, n. m., kayadibi, s., & ariffin, m. i. (2018). waqf fundraising management: a proposal for a sustainable finance of the waqf institutions. journal of islamic monetary economics and finance, 3. https://doi.org/10.21098/jimf.v3i0.776. siswantoro, d., rosdiana, h., & fathurahman, h. (2018). reconstructing accountability of the cash waqf (endowment) institution in indonesia. managerial finance, 44(5). https://doi.org/10.1108/mf-05-2017-0188. sulaiman, s., hasan, a., mohd noor, a., ismail, m. i., & noordin, n. h. (2019). pro posed models for unit trust waqf and the parameters for their application. isra international journal of islamic finance, 11(1). https://doi.org/10.1108/ijif-02-2018-0019 suryahadi, a., izzati, r. a., & suryadarma, d. (2020). estimating the impact of covid-19 outbreak on poverty. bulletin of indonesian economic studies, 1–33. doi:10.1080/00074918.2020.1779390. tahiri jouti, a. (2019). an integrated approach for building sustainable islamic social finance ecosystems. isra international journal of islamic finance, 11(2). https://doi.org/10.1108/ijif-10-2018-0118 the world bank. (2021). the global economy on track for strong but uneven growth as covid-19 still weighs. https://www.worldbank.org/en/news/feature/2021/06/08/the-globaleconomy-on-track-for-strong-but-uneven-growth-as-covid-19-still-weighs. int. j. emerg. issues islam. stud. 88 the world bank. (2021). indonesia economic prospects (iep), june 2021: boosting the recovery. https://www.worldbank.org/en/country/indonesia/publication/indonesia-economicprospects-iep-june-2021-boosting-the-recovery. tohirin, a. (2010). the cash waqf for empowering the small businesses. the tawhidi epistemology: zakat and waqf economy. zamberi ahmad, s. (2011). evidence of the characteristics of women entrepreneurs in the kingdom of saudi arabia: an empirical investigation. international journal of gender and entrepreneurship, 3(2). https://doi.org/10.1108/17566261111140206 introduction literature review methodology finding and discussion discussion conclusions limitations & further research references microsoft word ijeiis 711-2839 article text-3104-1-4-20211015.edited by le.docx available online: https://journals.researchsynergypress.com/index.php/ijeiis international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) volume 1 number 2 (2021): 28-39 corresponding author dedelilis.unisba@gmail.com doi: https://doi.org/10.31098/ijeiis.v1i2.711 research synergy foundation the practice of 'aisyiyah women's community in communicating during the covid 19 pandemic dede lilis chaerowati1, tia muthiah umar2, mohamad subur drajat3 1, 2, 3 universitas islam bandung, indonesia abstract the values of religiosity color the awareness that essentially men and women are equal before god. because of this, aisyiyah pioneered the women's movement in all fields and did not hesitate to cooperate with men. men and women are given the same potential intellectually, morally, and spiritually. every organization has its own cultural style. this paper is based on the perspective of community practice and stakeholder relations. the research method uses a qualitative method with a case study approach because it examines the natural environment comprehensively in a single case in the aisyiyah women's organization in bandung city as one of the pioneer organizations in social movements and women's ruhuddin in indonesia. data collection techniques: (1) interviewing the head of aisyiyah regional leadership (pda) bandung city; (2) focus group discussion (fgd) with the management of the bandung city economic council pda; and (3) distributing questionnaires to representatives of aisyiyah branch managers throughout the city of bandung. the data analysis was carried out using an interactive model and multiple triangulations for the validity of the data. the results of the study show that the various programs of 'aisyiyah can continue to run, with most of them using information technology tools. meetings are limited to a few participants so that organizational meetings attended by thousands of participants can still be held virtually. the group communication facility in whatsapp groups has become an additional means for organizational consolidation. meetings as official organizational communication can still be held using the zoom meeting application. therefore, with physical movement restrictions during this pandemic, there are almost no significant obstacles for the aisyiyah organization to continue implementing the program. keywords: community practice, 'aisyiyah, stakeholder relations, technology adaptation. this is an open access article under the cc-by-nc license. introduction the realization that men and women are essentially equal has encouraged women to be involved in social movements. likewise, aisyiyah moves in the public sphere because of her belief in allah's promise in the qur'an surah at-taubah: 71, that allah has created men and women to work for hand in hand, to help each other in carrying out life's tasks, both in matters of worship and in life. universal human relations. the meaning of this verse is in line with other verses, such as qs al ahzab 35, which mentions ten noble deeds which, if done by men or women, allah will reward them with equal rewards; qs ali imron 110 where allah treats men and women as the best people who are sent down in the midst of other humans to enjoin ma'ruf nahyi munkar, thus strengthening the belief that islamic teachings in viewing men and women are equal. the potential of men and women at the intellectual, moral, and spiritual levels is no different. physically, women are indeed created to be more refined than men; this is in accordance with the function of women as male partners who share domestic tasks in building a household. this pandemic situation has also prompted the need for transformation in managing businesses, especially small and medium-scale businesses. women take part in the productive economy as a international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 28-39 the practice of 'aisyiyah women's community in communicating during the covid 19 pandemic dede lilis chaerowati, tia muthiah umar, mohamad subur drajat issn 2807-2049 (online) | 2807-2057 (print) 29| savior valve for the family and state economy. more women who become entrepreneurs will be a good way to build the family economy and the country's economy. adiningsih said that the potential and role of women in this digital era remains important and strategic to participate in advancing the nation. indonesian women are ready to carry out digital transformation. it is said that gender equality will strengthen the ability of the state to reduce poverty and to develop a quality life structure for the nation and state. in fact, the government will be able to work effectively if the state promotes gender equality as part of a development strategy, also in order to empower people, to lift themselves out of poverty, and improve their standard of living in accordance with universal human dignity. ndraha (1997:21), in his book, states that organizational culture functions as the identity and image of a society to be able to bind the community. it also functions as a resource, driving force, increasing value-added, guiding behavior patterns, inheritance, substitute for formalization, change adaptation mechanisms, and processes that make a nation congruent with other countries, so that a nation-state will be formed. another opinion says that organizational culture is more influenced by the leaders in it in terms of communication and creation than in the work environment. when these leaders become cultural architects, the previously built culture will also give birth to a new leadership style. as for the adaptive culture, it is a special organizational culture, which must be the organizational platform because it is directly related to decision making, changes in values, and increases the possibility of survival. the function of organizational culture is to bring a sense of identity to its members, making it easier to build commitment to fight for common interests. for example, in aisyiyah's organization, the leadership selection process was based on individual competence from the start. in the process of recruiting prospective leaders, it is carried out carefully, encouraging the elected people to commit to carrying out the mandate as well as possible, because trust is a belief that must be accounted for, and also a call to worship, that is what then becomes the identity or identity of 'aisyiyah. organizations that are not well organized will be fragile and will only be filled with complaints, and it will be difficult to survive. therefore, the strength and intelligence of the leader in controlling and managing the running of the organization must be supported by the obedience and commitment of all members. the aisyiyah organization has a complete structure, where the daily leadership will be assisted by a leadership assistance body called the assembly (tabligh, cadre, education, economics and employment, health, social welfare, law and human rights) and institutions (research and organizational development, culture, environment) life and disaster). the existence of all elements of solid, agile, and creative leadership will present a mass organization (civil society) that is strong and able to answer community problems. responding to and living the times with contemporary issues, where economic problems are so complicated, 'aisyiyah is required to be more resilient, creative and able to provide solutions to the problems of the people and the nation. the footing and steps must be strong, physically and mentally healthy, intelligently looking at every problem and opportunity as a land for da'wah amar ma'ruf nahi munkar. thus, 'aisyiyah, as a muslim women's movement, will be able to keep up with the times. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 28-39 the practice of 'aisyiyah women's community in communicating during the covid 19 pandemic dede lilis chaerowati, tia muthiah umar, mohamad subur drajat issn 2807-2049 (online) | 2807-2057 (print) |30 therefore, in the objective reality of da'wah, it is required to respond to this contemporary trend with effective and productive approaches, as well as methods and techniques. this is related to da'wah as the spearhead of the spread of islamic values in the da'wah 'aisyiyah movement for universal enlightenment. literature review stakeholder relations individuals, groups, communities, and communities can be said to be stakeholders if they have power, legitimacy, and interest in the company. what distinguishes whether or not the influence of stakeholders on the organization is strong is the quality of power, legitimacy, and interests. if grouped, then there are: 1. primary (main) stakeholders, namely stakeholders who have a direct interest relationship with a policy, organizational program. in this group are usually those who have power and influence on the existence of the organization, such as company owners, shareholders, and organizational administrators. 2. secondary (supporting) stakeholders, namely those who do not have a direct interest in a policy, organizational program but have concerns and concerns so that they have a voice and influence on public attitudes and government legal decisions. in this group are usually members of organizations, communities that exist within the organization or community organizations. 3. key stakeholders, namely stakeholders who have legal authority in decision-making. in this group is usually the leader of the organization, the government that gives permission. this stakeholder grouping is not easy and depends on the efforts and activities carried out by the organization (the interests of financial institution organizations will differ from those of social organizations, educational institutions and organizations, health organizations, youth organizations, women's organizations, and other organizations). the interests of stakeholders within the organization may be different from the interests of stakeholders outside the organization. therefore an organization needs to create a stakeholder map to make it easier to understand the interests of stakeholder interests so that in the preparation of organizational programs, it can be agreed upon by all stakeholders. the existence of the organization will depend on the condition of the stakeholders; therefore, the organization needs to pay attention to the stakeholders who can influence and who can be influenced by the organization; it is necessary to have mutually beneficial communication situations. stakeholder studies are needed to help develop the organization's reputation, build relationships with stakeholders that the organization needs. community of practice community of practice is a concept emphasizing that learning, knowledge, and identity are ultimately social processes arising from the collective engagement among members of a community. the theory is grounded in the doings, actions, or practices of individuals that take on meaning as the individuals engage with others in shared activities and interests. for communication study, the theory weaves together concern of joint activity, meaning-making, and identity within situated localities. a community of practice is marked by three characteristics. first, individuals engage in joint enterprises reflecting a shared domain of interest. individuals undertake tasks and activities that are linked to a commonly understood interest or aspect of the community. second, by undertaking joint activities and discussions, participants build relationships of mutual engagement; they assist one another, help each other learn how and what to do, and clarify what is meaningful and what is not without necessarily international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 28-39 the practice of 'aisyiyah women's community in communicating during the covid 19 pandemic dede lilis chaerowati, tia muthiah umar, mohamad subur drajat issn 2807-2049 (online) | 2807-2057 (print) 31| being explicit about such concerns. third, members of communities develop a shared repertoire of resources over time (swieringa, 2009: 147). a shared practice of experiences, tools, stories, strategies for problems, objects, and materials results from members’ involvement as practitioners of the community’s domain. as claim processors undertake the routine tasks of their day, they acquire and create a host of things to do and say to enable their successful engagements in their work. while the term was briefly noted in etienne wenger’s dissertation of 1990, the concept was first introduced to a wider audience the following year by jean lave and etienne wenger in their book situated learning: legitimate peripheral participation. over succeeding years, the concept has been articulated further, receiving a book-length description by wenger in his 1998 communities of practice: learning, meaning, and identity. since then, the concept has been explored by its application to numerous fields and settings in organizations, education, and governmental agencies, among others. communities of practice developed from the goal of creating a social learning theory to explain the development of knowledge and membership via social practice. emphasizing the social nature of the process and seeking an alternative to activity theories, the theory is based on four premises: (1) humans are social beings, (2) knowledge is situated competence in valued undertakings, (3) knowing involves active engagement in such undertakings, and (4) learning ultimately produces meaning. building from the emphasis of legitimate peripheral participation, in which learning is characterized as a feature of community practice as learners move from peripheral to full member status, development of the community of practice theory involves integrating concerns of meaning, practice, community, and identity. broadly, the concept is situated among theories of social practice, which collectively engage the production and reproduction of social resources, coordinated activity, and interpretations, and among theories of identity, which collectively address the social formation of the person and membership among collectives (swieringa, 2009: 148). research method the research method uses a qualitative method with a case study approach because it will examine the natural environment in the aisyiyah muhammadiyah organization in bandung city as one of the muslim women's organizations that initiated the emergence of women's organizations in indonesia. the research will explore the activities and activities in the aisyiyah organization as a unit of analysis from a single case. research data collection is carried out through various sources of information to reveal a 'case description' and 'case themes' [14]. data collection techniques are carried out through: 1. focus group discussion with the management of the aisyiyah regional leadership in bandung city. 2. distribute questionnaires to cadre representatives from each aisyiyah branch manager throughout bandung. 3. observing the activities of the bandung city aisyiyah activities during the covid 19 pandemic 4. study of literature from various trusted sources, both books, journals, and digital and non-digital media. the main strength of case study designs using different sources of evidence is called multiple methods, which are defined as triangulation. triangulation is useful in collecting data and analyzing data. this type of triangulation becomes an approach in terms of multiple triangulation [15]. this research triangulation uses (1) data triangulation, (2) theory triangulation, and (3) source triangulation. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 28-39 the practice of 'aisyiyah women's community in communicating during the covid 19 pandemic dede lilis chaerowati, tia muthiah umar, mohamad subur drajat issn 2807-2049 (online) | 2807-2057 (print) |32 findings and discussion aisyiyah as a community of social organizations the 'aisyiyah organization is an autonomous women's organization from the persyarikatan muhammadiyah, established in 1917 in yogyakarta, inspired by the mission of da'wah to improve the dignity of women and to advance the people and the nation by carrying out da'wah amar makruf nahi munkar. aisyiyah realizes that islamic values are not only knowledge and rituals of worship but must be reflected and actualized to enlighten the lives of the people and society. 'aisyiyah was one of the initiators who organized the first women's congress in 1928 in yogyakarta, which became the forerunner of the revival of the struggle of indonesian women to increase their dignity and worth, in accordance with the beliefs of islamic teachings. 'aisyiyah moves with the belief that women and men have the same obligation to preach and do good deeds as stated in surah an nahl (16): 97, which means "whoever does good, both men and women in a state of faith, then we will surely give them a good life and we will reward them with a better reward than what they did." aisyiyah, since its inception, has paid attention to the world of education by organizing modern education, combining faith and science. the implementation of 'aisyiyah education starts from the kindergarten (tk) level to the tertiary level, in the form of high schools to universities, namely 'aisyiyah university yogyakarta, aisyiyah university surakarta, and 'aisyiyah university bandung. currently, the aisyiyah movement has social capital in the form of business charities in the fields of education, health, social, economic, and others. 'aisyiyah is also ready to face the challenges ahead which are estimated to be far more complex than the past. this is evidenced by the seriousness of the leaders and their successor cadres who have long ago designed and laid the foundation of 'aisyiyah as a "progressive women's movement." 'aisyiyah in her movement strives to ground the meaning of allah's word in surah al ma'un (107) verses 1-7, namely to protect orphans and serve the poor. the commitment of the 'aisyiyah movement in the 2nd century was to further strengthen the movement in the economic sector through bueka (family economic development), msmes (micro, small and medium enterprises), cooperatives and entrepreneurial schools. 'aisyiyah through the economic council is engaged in the economic empowerment of small and medium people and the development of the people's economy, where the movement is in a progressive perspective that carries the mission of rahmatan lil 'aalamiin. 'aisyiyah must be able to show her commitment and work to advance people's lives, especially in poverty alleviation and employment. with the vision of "the ability of the organization and network of family economic empowerment activities to improve the welfare of the community". the model of the 'aisyiyah movement in the form of the sakinah family and qaryah thayyibah, is the mainstay of the strategy of the 'aisyiyah movement in building a better life for the people. in order to adapt to social developments and changes, to be closer to the growth and development of modern social conditions, enrichment is carried out, such as the congregational-based aisyiyah movement model, because the congregation is the most real part that lives in society. facing new challenges in line with the trends of the times, various approaches that have been established or considered established in the previous decade do not hesitate to be corrected and international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 28-39 the practice of 'aisyiyah women's community in communicating during the covid 19 pandemic dede lilis chaerowati, tia muthiah umar, mohamad subur drajat issn 2807-2049 (online) | 2807-2057 (print) 33| introspect. the contemporary era marked by rapid progress, especially in the field of information technology, has also accelerated the transformation of culture, ideology, and the development of science. organizational communication 'aisyiyah in the face of a pandemic in carrying out organizational communication, 'aisyiyah uses an individual and group approach, which is centered on communication behavior between individuals in the organization. this approach is assumed to be able to solve various needs for organizational consolidation through individual communication with each other. not only communicating within the organization's internal circles, 'aisyiyah also builds partnerships with external parties to strengthen her movement. in the 'aisyiyah organization, communication is a very vital thing, so that the routine meeting activities of the organization are essential and cannot be replaced. leaders at all levels must have a regular and intensive meeting schedule. at least once a week, the leadership of the organization must hold a meeting. this is usually done in the organization's office. periodically, the organization also conducts deliberations, ranging from sub-district deliberations at the village level to deliberations and congresses at the national level. all types of deliberations are carried out directly and face to face to evaluate the programs that have been carried out and to re-plan the program of activities for the next 5 years. (ad/art aisyiyah) organizational communication is almost threatened with the arrival of the covid 19 pandemic. the congress, which had been very carefully planned in july 2020, had to be postponed until an undetermined time limit. with the situation being completely limited due to the outbreak, especially when the information became clear that the pandemic would not end quickly and epidemiologists ensured that the pandemic could take place in the next few years, aisyiyah could not allow the organization to stall. organizational communication continues to run with the help of communication media, as well as various programs can continue to run mostly using information technology tools. meetings are limited to a few participants so that organizational meetings attended by thousands of participants can still be held virtually. the end of february 2019 was the time when the covid-19 pandemic began to disturb the world, almost no part of the world was not infected with this covid-19, and indonesia was no exception. information related to this virus spread from china, europe, america, saudi arabia, and from other parts of the world, creating a frenzy of panic in dealing with it. the victims of the epidemic began to fall with the speed of time, the death toll due to exposure, or the socio-economic victim due to the side effects of the outbreak. various ways of handling and maintaining are carried out, such as social distancing, wearing masks, psbb (large-scale social restrictions), lockdown, new normal, etc. meanwhile, for socio-economic victims, empowerment and recovery programs are carried out. 'aisyiyah's organizational adaptability to information technology as an islamic-based organization, 'aisyiyah will always be oriented towards the qur'an and sunnah sahih. all thoughts and actions cannot be separated from these two sources. every member and leader make it the first and foremost principle. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 28-39 the practice of 'aisyiyah women's community in communicating during the covid 19 pandemic dede lilis chaerowati, tia muthiah umar, mohamad subur drajat issn 2807-2049 (online) | 2807-2057 (print) |34 in dealing with problems that must be faced and solved, as well as social problems that are becoming more and more complex and large from day to day, including unexpected and unexpected social changes, changes can occur in simple or extreme forms. changes can occur because they are planned by humans, but there are also those that just happen as part of the will of allah ta'ala. whatever form of social change occurs, 'aisyiyah must be able to adapt because change is a necessity that cannot be avoided by humans. meanwhile, the adaptability mentality among the members and leaders of aisyiyah was encouraged by allah's promise in the qur'an surah ar ra'du verse 11, where allah will not change the fate of a people so that the people try to change their own destiny. …. ْمِھُِسفَْنأِب اَم اوُِرَّیُغی ىَّتَح ٍمَْوقِب اَم ُِرَّیُغی َالَ َّ& َّنِإ for 'aisyiyah, covid-19 is a disaster that needs to be faced together. covid-19 is an extraordinary event that must be handled immediately with serious, massive and well-coordinated preventive measures. luckily, since the beginning of the rapid development of social media, in 2015, 'aisyiyah at all levels has been accustomed to using this internet-based mass communication media to facilitate the delivery of organizational information. the group communication facility in whatsapp groups has become an additional means for organizational consolidation. meetings as official organizational communication can still be held using the zoom meeting application. therefore, physical movement restrictions during this pandemic almost do not pose a significant obstacle for the aisyiyah organization to continue implementing the program. in such a critical condition, aisyiyah was even able to cooperate with muhammadiyah to form the muhammadiyah covid-19 command center (mccc), based on the muhammadiyah central leadership decree number 02/mlm/i.0/h/2020 regarding the corona virus disease 2019 (covid-19) outbreak as a form of helping the nation. ta'awun (please help) has been the spirit of 'aisyiyah since her birth. as a shared spirit, ta'awun has mobilized all potentials to help this republic. through mccc, aisyiyah also moved from the branch (village level) to the center. policy starts from the central leadership to the branch leaders. most of the activities related to the programs and contributions of special organizations during this pandemic can be done virtually. aisyiyah, in facing the 4.0 era, also encourages its members to use internet-based devices to encourage faster economic growth. the decision to use e-marketing for members who act as business actors is very strategic in responding to changes in people's lifestyles as a result of the development of information technology. this is inseparable from aisyiyah's predicate as a progressive women's movement, which must always be ready to face the changing times. community is a much-used term in communication research and theorizing, occurring in a variety of everyday senses and as a central concept in several intellectual traditions. as an ordinary term in speech and writing, the community has (at least) five different meanings. a first and one of the most common ones, community1, is to equate the term with the set of people who inhabit a certain geographic place. a second meaning, community, is a term of reference for a discrete set of people who share a culturally marked identity. in this second use, the community is a synonym for identity groups. community is regularly used to refer to the groups that the larger society has marginalized or stigmatized in some way. related to this second meaning is a third one, community, which treats the international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 28-39 the practice of 'aisyiyah women's community in communicating during the covid 19 pandemic dede lilis chaerowati, tia muthiah umar, mohamad subur drajat issn 2807-2049 (online) | 2807-2057 (print) 35| community as a set of people who share an interest or activity (e.g., the snowboarding community, the facebook community, the vegan community). these ordinary meanings of the community are to be found in many corners of communication scholarship. communication yearbook 28, a handbook of review articles, made the community an organizing concept for 2004. the titles of the articles in this yearbook reflected the multiple meanings of community. in communication theorizing, there are two traditions, or more accurately, two families of traditions, in which community is a key concept. a long-standing tradition in which community is an important concept is an ethnography of communication studies begun by the anthropologist dell hymes and brought to communication in the mid-1970s by gerry philipsen. in ethnography of communication, the key unit of analysis is the speech community. people are generally members of multiple communities of practice. whenever people come together in groups to do things—in school, at church, in workgroups, and in political or recreational groups— they are involved in a community of practice. most people are central members of some communities of practice and peripheral members of others. it is because the community of practice turns attention to the communication processes that create and sustain people’s definition of what they are about and fosters connections to others involved in the practice that the idea has been so influential in communication. use of digital media by 'aisyiyah organizations in a pandemic period some of the benefits of digital media include smooth communication, speeding up access to information, shortening distances, easy to do, and in particular digital media during the pandemic is widely used for communication purposes within the organization. the presence of digital media during a pandemic can increase communication activities personally or within an organization because digital media can be used according to the time the organization manager wants. the presence of digital media also increases the flow of information because information can be received quickly and is easily accessible. at first, this pandemic disaster made it difficult to coordinate within the organization, but when digital media played a good role for the benefit of individuals and organizations, the activities of personal stakeholders and institutional/organizational stakeholders began to run normally. members of the organization (respondents) have felt that this digital media has made it easier to carry out communication activities related to the interests of the organization, the pandemic condition that prohibits members from the gathering is no longer an obstacle because organizational members can zoom meetings to hold meetings and use whatsapp to invite meetings, communication is still running smoothly. the results of meetings can also be received immediately; information activities using digital media are more common. the use of digital media for an organization can make it easier for administrators to organize members and convey all information related to the organization to its members without having to meet members one by one. organizations/institutions make plans to build relationships with the community, one of which is to inform all of the organization's activities to its stakeholders. in the view of community relations, digital media technology is used as a tool to better familiarize relationships between organizations or communities; they create a network of communication forums, create community groups; through this activity, all community members become familiar and international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 28-39 the practice of 'aisyiyah women's community in communicating during the covid 19 pandemic dede lilis chaerowati, tia muthiah umar, mohamad subur drajat issn 2807-2049 (online) | 2807-2057 (print) |36 know each other, can share experiences. in the stakeholder aspect, individual relationships with organizations are not just individuals carrying out organizational orders or individuals running the organization's wheels, but the quality of relationships between individuals and organizations is determined by how to choose digital media that is suitable for individual and organizational interests who are still young but not necessarily suitable for parents who are administrators of the organization. table 1. the use of digital media is in accordance with aisyiyah's organizational values respondents who answered strongly agreed there were 6 or 24% that the use of digital media was in accordance with aisyiyah's organizational values , and those who answered agreed were 15 respondents or 60%. if you add up, there are 21 respondents who think that digital media is in accordance with the values of aisyiyah's organization. this shows that the majority of respondents feel that the existing facilities in digital media are in accordance with the wishes of the organization, in accordance with the expectations of the organization, especially in managing communication for the benefit of the organization. digital media for organizations is considered very helpful for running the wheels of the organization; organizations can make programs during the pandemic according to the functions and uses that exist in digital media. in view of fostering relationships with stakeholders, the suitability of the values contained in digital media with the values that exist in aisyisyah's organization indicates that each stakeholder (digital media manager and aisyisyah's organization) finds a match of interests. this match of interests will build harmony so that neither party will feel neglected. fostering relationships with stakeholders in an effort to be able to understand each other's interests that exist in each stakeholder. to survive and run a work program, the organization must be able to adapt to the current conditions and then follow the current trend. at this time, aisyiyah's organization has been able to follow and adapt to pandemic conditions and has been able to adapt and utilize digital media technology. digital media has become a partner who can support all activities of aisyiyah's organization. the use of digital media is in accordance with aisyiyah's organizational values. there are no respondents who disagree with this statement. this is the commitment of the organization and aisyiyah community to implement a progressive character, the result of discussions in the 2012 tanwir session at aisyiyah university yogyakarta, and strengthened by the results of the 2015 aisyiyah one century congress in makassar, on the third vision, namely the development of progressive women in the muslim community. and the indonesian people, as well as the global realm as human agents of change towards a bright and enlightening main civilization. aisyiyah has the vision to become an agent of change, so being in the process of change is an inseparable part of aisyiyah's struggle. meanwhile, all changes as part of the process of advancing people's lives, as long as they are in line with islamic values, are certainly in line with the values of the organization. the value of progress in islam is based on the proposition that today must be better than yesterday, tomorrow is better than today, and all progress in people's lives is supported by the development of science and technology. number statement strongly agree agree neutral don’t agree strongly disagree f % f % f % f % f % 1 the use of digital media is in accordance with aisyiyah's organizational values 6 24% 15 60% 4 16% international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 28-39 the practice of 'aisyiyah women's community in communicating during the covid 19 pandemic dede lilis chaerowati, tia muthiah umar, mohamad subur drajat issn 2807-2049 (online) | 2807-2057 (print) 37| table 2. understanding that digital media is good for use in aisyiyah's organization number statement strongly agree agree neutral don’t agree strongly disagree f % f % f % f % f % 1 understand that digital media is good for use in the aisyiyah organization 1 4% 20 80% 3 12% 1 4% how do aisyiyah members understand that digital media is good for use in organizations? it was found that only 4% said they did not understand. members who do not understand the importance of using digital media to carry out organizational programs are only a small group of organizational members, the majority of whom have understood the importance of using digital media to carry out organizational movements. membership in the aisyiyah organization is determined based on the age of adult women, while teenage or pre-adult women will learn to organize in an ortom called nasyiatul aisyiyah. marc prensky classifies digital media users into digital natives, namely residents who have interacted with digital media since they started learning to write, while digital immigrants are citizens who know the internet after they grow up. citizens who are digital immigrants are assumed to be those born before 1990. the later the year of their birth, the more distant their interactions with digital media will be. once upon a time, when they need to use digital media, they will usually use mediation from their children or grandchildren. the small group in aisyiyah's organization who does not understand is certain to be the senior age group who are not included in the category of digital immigrants, let alone digital natives. however, it is the obligation of the organization to be able to educate its members so that they can always keep abreast of developments in science and technology. there is no reason to use age as a barrier to progress because aisyiyah is an organization that is required to always move the community; for that, we need leaders and members who are capable of everything. table 3. the use of digital media is a necessity for aisyiyah's organization number statement strongly agree agree neutral don’t agree strongly disagree f % f % f % f % f % 1. the use of digital media is a necessity for aisyiyah's organization, especially during the pandemic 6 24% 18 72% 1 4% the use of digital media is a necessity for aisyiyah's organization, especially during the pandemic. all respondents agree with this statement. aisyiyah as an organization that is orderly and orderly in its leadership and programs, from the central (national) level to the grassroots (village) level, has documented organizational management, from program planning, organizing to evaluation, with clarity on who will carry out the program and when to do it. implementation, which must then be reported in the deliberation at each level, then all the necessary means and tools must be used optimally. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 28-39 the practice of 'aisyiyah women's community in communicating during the covid 19 pandemic dede lilis chaerowati, tia muthiah umar, mohamad subur drajat issn 2807-2049 (online) | 2807-2057 (print) |38 organizational consolidation is carried out routinely at least once a week at the organization's office. guidance and consultation from the leadership to the leadership at the lower level or to business charities are scheduled and carried out regularly. in the event of restrictions on movement and interaction due to the outbreak, it does not cause consolidation, guidance, and consultation between leaders and business charities to be constrained, but with the help of internet-based information media technology, meeting activities or other organizational meetings can still be carried out, without compromising meaning and quality of processes and results of activities. community of practice is a concept emphasizing that learning, knowledge, and identity are ultimately social processes arising from the collective engagement among members of a community. the theory is grounded in the doings, actions, or practices of individuals that take on meaning as the individuals engage with others in shared activities and interests. for communication study, the theory weaves together concern of joint activity, meaning-making, and identity within situated localities. a community of practice is marked by three characteristics. first, individuals engage in joint enterprises reflecting a shared domain of interest. individuals undertake tasks and activities that are linked to a commonly understood interest or aspect of the community. for example, insurance claim processors in an office individually undertake the collective work of responding to claims submitted by clients for compensation of medical expenses. second, by undertaking joint activities and discussions, participants build relationships of mutual engagement; they assist one another, help each other learn how and what to do, and clarify what is meaningful and what is not without necessarily being explicit about such concerns. chatting with colleagues about the day’s work provides such opportunities. third, members of communities develop a shared repertoire of resources over time. a shared practice of experiences, tools, stories, strategies for problems, objects, and materials results from members’ involvement as practitioners of the community’s domain. as claim processors undertake the routine tasks of their day, they acquire and create a host of things to do and say to enable their successful engagements in their work. communities of practice developed from the goal of creating a social learning theory to explain the development of knowledge and membership via social practice. emphasizing the social nature of the process and seeking an alternative to activity theories, the theory is based on four premises: (1) humans are social beings, (2) knowledge is situated competence in valued undertakings, (3) knowing involves active engagement in such undertakings, and (4) learning ultimately produces meaning. building from the emphasis of legitimate peripheral participation, in which learning is characterized as a feature of community practice as learners move from peripheral to full member status, development of the community of practice theory involves integrating concerns of meaning, practice, community, and identity. broadly, the concept is situated among theories of social practice, which collectively engage the production and reproduction of social resources, coordinated activity, and interpretations, and among theories of identity, which collectively address the social formation of the person and membership among collectives. conclusion in every organizational communication, there will usually be a process of creating and exchanging messages in a network. every element of the organization is interdependent and connected to one another as a way to cope with an uncertain or ever-changing environment. organizations cannot operate in isolation from the environment; on the contrary, organizations must always be connected to the environment. the organization must also constantly monitor the activities that occur to ensure that the mission is carried out as planned and to ensure the achievement of agreed objectives. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 28-39 the practice of 'aisyiyah women's community in communicating during the covid 19 pandemic dede lilis chaerowati, tia muthiah umar, mohamad subur drajat issn 2807-2049 (online) | 2807-2057 (print) 39| organizational culture is a value system that is built by its members as a result of the struggles that have been carried out by the organization, which is then internalized among members of the organization so that it can distinguish it from other organizations. the existence of culture is very important in motivating and also increasing the effectiveness of an organization's work, be it in the short or long term. organizational culture is an important instrument in determining the direction of the organization so that it can achieve the planned goals. every organization has its own cultural style. the unclear social situation due to the pandemic did not dampen the steps of the aisyiyah organization in carrying out its various tasks and functions. luckily, because the pandemic situation came after the public was familiar with information communication technology in this digital era (4.0), which allowed organizational communication to continue with the help of communication media, as well as various programs could continue to run mostly using information technology devices. meetings are limited to a few participants so that organizational meetings attended by thousands of participants can still be held virtually. the group communication facility in whatsapp groups has become an additional means for organizational consolidation. meetings as official organizational communication can still be held using the zoom meeting application. therefore, with physical movement restrictions during this pandemic, there are almost no significant obstacles for the aisyiyah organization to continue implementing the program. references adiningsih, s. (2019). transformasi ekonomi berbasis digital di indonesia. pt gramedia pustaka utama. jakarta aksa, a. aisyiyah abad kedua. majalah suara muhammadiyah. edisi 12 th 102 aliansyah, m. a. (2016). media komunikasi gender. jurnal harkat, 12 (2), 2016. anggaran dasar dan anggaran rumah tangga organisasi aisyiyah anis, a. (2018). komunikasi di media sosial. jurnal al hamra (kependidikan dan kemasyarakatan), vol. 3 no. 1 februari 2018 issn 2528-3650. buku tanfizh muktamar aisyiyah tahun 2015 buku tanfizh musyawarah daerah aisyiyah kota bandung tahun 2016 buku tanfizh musyawarah wilayah aisyiyah jawa barat tahun 2016 hasan, m. (2020). literasi dan perilaku ekonomi. penerbit media sains indonesia. bandung. katsir, i. (2013). tafsir ibnu katsir. rekompilasi tafsir e-book nasrullah, r. (2015). media sosial: perspektif komunikasi, budaya dan sosioteknologi. bandung: simbiosa rekatama media. selviani, i. (2020). komunikasi organisasi. surabaya: pt scopindo media pustaka. surabaya swieringa, r. c. (2009). community of practice. encyclopedia of communication theory. stephen w. littlejohn and karen a. foss (editors), pp. 147-148. united states of america: sage publications, inc. tim kuliyatul muballighat. (2020). aisyiyah pejuang da’wah tak kenal lelah. bandung: cv mandatrama grafika. tracy, k. community. (2009). encyclopedia of communication theory. stephen w. littlejohn and karen a. foss (editors), pp. 143-147. united states of america: sage publications, inc. zaprulkhan. (2019). sebuah literasi peradaban. jurnal da'wah dan pengembangan sosial kemanusiaan, vol. 10, no. 1. copyright holder: this article is licensed under: © herlina (2023) corresponding author’s email: muyasarohnasir@gmail.com international journal of emerging issues in islamic studies (ijeiis), vol. 3 no. 1 (2023) https://doi.org/10.31098/ijeiis.v3i1.1277 toll road construction: the concept of justice and community peace against environmental change herlina musayaroh institut agama islam alquran al ittifaqiah, indonesia received: february 15, 2023 revised: march 20, 2023 accepted: june 15, 2023 online: july 31, 2023 abstract the ministry of public works and public housing (pupr) always encourages the completion of toll roads in every region in indonesia in accelerating barrier-free connectivity for the community, one of which is the trans sumatra toll road at the indralaya muara enim intersection along 119 km. the purpose of this study is to find the right and appropriate pattern for the community around the toll road construction so that justice and peace can be realized over the environmental changes. this study uses a qualitative approach with inductive data analysis. data collection is done repeatedly and continuously with triangulation techniques to produce a concept. types and strategies in research are case studies. the analysis tools used are nvivo 12 plus. the results of the study found a concept that creates justice and peace in the community due to the construction of toll roads. environmental changes that occur must be based on the principle of benefit and benefit. the construction of toll roads must involve the local community to create conducive conditions in the pre, process, and post-implementation processes. negative impacts on the environment in the development process must be minimized through dialogue and contributions from the surrounding community. this study concludes that the construction of the indaralaya – muara enim toll road as a whole is classified as meeting the requirements of the needs of the benefit, but there is still a lack of anticipation from this implementation project because there are still community complaints that can be read from respondents' responses. environmental changes related to toll road construction must use a structured and orderly concept. in this case, the concept of environmental change must be bound by rules and regulations to anticipate and provide solutions for the negative impacts that occur and will occur, in the form of minimal compensation for land or land and buildings affected by the project. at a reasonable price, dealing with contaminated or polluted air and noise quickly and responsively. keywords toll road, impact, society introduction at the opening of the 1945 constitution of the republic of indonesia, the 4th paragraph explains the achievement of the goals of the indonesian nation through development. the context is as follows: "protecting the entire nation and the entire homeland of indonesia, promoting public welfare, educating the nation's life and participating in carrying out world order based on freedom, eternal peace and social justice" (hidayat, 2013). to achieve these national goals, there must be solid cooperation between the government and the people. indonesia must be more active in making developments to catch up with other countries that have developed. physical infrastructure development is an integral part of the institutional and economic development of a country that is based on increasing productivity. the development of physical facilities needs to be done to achieve a better quality of life for the nation. development must be carried out on aspects of community empowerment and infrastructure aspects (atmaja hmahalli k, 2015). the emphasis on the infrastructure aspect of the road construction site requires more land or land while taking into account the environmental ecosystem. the implementation of development does not damage the environment of living things and inanimate objects. humans as a living or biotic environment will be affected by development (komarudin et al., 1999). the concept of research paper https://creativecommons.org/licenses/by-nc/4.0/ https://crossmark.crossref.org/dialog/?doi=https://doi.org/10.31098/ijeiis.v3i1.1277&domain=pdf int. j. emerg. issues islam. stud. 30 environmental change for long-term development is very much needed by always paying attention to environmental sustainability and human ecology. the construction of toll roads has a big impact on environmental change. policymakers must focus on addressing the changes that occur around development. in research presentation (collins et al., 2019) using systematic reviews (srs). the first challenge of using srs in environmental policy is that the time and resources required for their completion can prohibit their use. the use of the sr method in the policy-making cycle includes identifying factors affecting, identifying the benefits or risks of interventions, evaluating evidence on outcomes, scope options that may be available, identifying interactions that define and help to understand the situation, scope what has been researched on a topic, compare and evaluate, ensure transparency in, provide an evidence base to commit to. to get good results, there needs to be an outcome focus that includes defining the issue, evaluating and adapting, understanding the situation, developing and appraising options, preparing for delivery, committing to responsibilities, implementing, and monitoring. research (haddaway & crowe, 2018) explained experiences and lessons in stakeholder engagement in environmental evidence synthesis. stakeholder activities and involvement are needed in a systematic review of the field of environmental conservation and management. this seeks to minimize and avoid negative environmental impacts. the construction of toll roads has far-reaching impacts as described in the article of (bird & straub, 2020). this article explains the impact of the rapid expansion of the brazilian road network, which occurred from the 1960s to the 2000s, on the growth and spatial allocation of population and economic activity across the country’s municipalities. it addresses the problem of endogeneity in infrastructure location by using an original empirical strategy. one of the infrastructure developments that require large areas of land is the construction of toll roads. the construction of toll roads aims to realize sustainable socio-economic progress and does not neglect equal rights and upholds the principle of justice for the community (badan pengatur jalan tol, 2019). the implementation of development must take into account the rights of the community (sumaryoto, 2010). toll roads are part of the public road network system and are part of the national road network system where users are required to pay tolls with a certain nominal amount following law no. 38/2004 (indonesia, 2004). the benefits of implementing the construction of toll roads are, among others, to facilitate traffic, increase the usability and efficiency of goods and services distribution services, ease the burden of government funds and increase the distribution of development results and justice. the difference with the highway is that can be used for free and freely by the public. in indonesia, the first toll road existed in the 70s and started operating in 1978, namely the jagorawi toll road (connecting jakarta, bogor, and ciawi). the authority to operate and operate toll roads lies with the toll road regulatory agency (bpjt), which includes the regulation, development, management, and supervision of toll roads operated by state-owned enterprises, regionally-owned enterprises, and private companies. deputy minister of finance (wamenkeu) suahasil nazara explained the importance of the construction of the trans sumatra toll road (jtts) to provide a life for the benefit of the local community and the people of sumatra. the acceleration of infrastructure development encourages an even rate of economic growth, especially in the sumatra region. as a reference regarding the scope of road construction in the journal road material dan pavement design, with several articles including:(budziński et al., 2023); (jaskula et al., 2023); (roja et al., 2023); (kuittinen et al., 2021). currently, the construction of the indralaya muara enim toll road is divided into 2 sections, namely section i at the indralaya prabumulih intersection along 65 km and section ii is the prabumulih muara enim area along 54 km. this toll road is the trans-sumatra toll road which consists of 3 (three) int. j. emerg. issues islam. stud. 31 corridors, namely medan – tebing tinggi – sibolga, padang – pekanbaru – dumai, and palembang – simpang indralaya – bengkulu with a total length of 890 km. with the presence of the simpang indralaya – muara enim toll road, it is hoped that it will be able to shorten the travel time from 4 hours to around 1.5 – 2 hours. the construction of the simpang indralaya – muara enim toll road is targeted to be completed by the end of 2022. the toll road regulatory agency has scheduled all roads to be operational in 2024. section i has progressed by 53.09%. as of september 2021, the progress of section ii reached 8.69% with a negative deviation of 65.21%. the completion of section ii construction will be postponed to 2024. the construction of the toll road will provide great benefits in improving the community's economy and opening more potential in the plantation, agriculture, mining, and tourism sectors in the south sumatra region. toll roads are public roads and part of the national road network system whose use is required to pay tolls. the construction of toll roads aims to increase the accessibility and capacity of the road network to serve traffic. the construction of toll roads cannot be separated from the physical and non-physical aspects of the community. the physical aspect is related to the environment, while the non-physical aspect is related to the social problems of the community. the surrounding community directly experienced these two aspects and was affected by the construction of the toll road. many studies have been conducted regarding the construction of toll roads on regional development from the economic aspect and the impact on society. the beauty and layout of the city must be in line with the preservation of natural conditions and the surrounding environment, as explained in q.s. ar-ruum [30]:41 as follows: ٤١ِليُِذيقَُهم بَۡعَض ٱلَِّذي َعِملُواْ لَعَلَُّهۡم يَۡرِجعُوَن َظَهَر ٱۡلفََسادُ فِي ٱۡلبَر ِ َوٱۡلبَۡحِر بَِما َكَسبَۡت أَۡيِدي ٱلنَّاِس meaning: "corruption has appeared on land and at sea due to the actions of human hands, so that allah may feel for them some of the (results of) their actions, so that they will return (to the right path)”. the verse above has the meaning that humans as caliphs on this earth always do good and forbid damaging the environment and invites to maintaining, and preserving the natural environment. human carelessness towards the environment will result in humans themselves. the concept of preserving the environment in islamic law is doing reforestation by farming and farming. rasulullah saw classified people who plant and provide benefits to living things as alms, as explained in the translation of his hadith as follows: "the messenger of allah (saw) said that there is no muslim who grows a plant or sows a seed, and birds or livestock eat the plant, except for him who gets the reward of alms". (narrated by bukhari, muslim, and tirmidhi from anas). phenomena and polemics that often occur due to the construction of toll roads are the many bad or negative impacts felt by the community and the surrounding environment. this motivates researchers to study more deeply and seek to find and formulate the concept of justice and peace for the community due to environmental changes from the construction of the indralaya muara enim toll road. the concept of environmental change in the context of fiqh is closely related to the concept of maslahah. the concept of environmental change must be formed in the corridor to meet the public interest in the conditions of implementation and construction of toll roads along with the impacts that occur to find out: a. how far the preservation of nature is maintained. int. j. emerg. issues islam. stud. 32 b. how humans should behave and behave in the context of a polluted environment. c. how humans should continue to live happily and prosperously in the world and the hereafter with the environmental changes that occur. literature review this research refers to several previous studies originating from within and outside the country, including researchers (broadhead, 2019), with the title: “environmental insecurity: another case for concept change”, discussing insecurity and environmental degradation due to environmental changes due to human actions need to be handled and followed up. it is recommended that further research be conducted on the economic integrity of the natural environment, which will discuss more deeply the synergy of human and natural forces to maintain good ecosystems so that harmony and environmental comfort occur.; collaborative research between (silitonga et al., 2022), article title: "the application of value engineering concept in the construction of toll road section 3, cileles-panimbang". this research examines and determines several efficient costs in the construction of a toll road so that it is necessary to cut it without reducing the quality of road construction. cost evaluation and analysis are carried out in various stages, namely the information, creative, analysis, and recommendation stages using the paired comparison method research is need to be conducted on planning using the appropriate budget scheme before conducting development implementation by finding comparisons of similar development implementation and doing top up budget estimation from previous budget calculations. this is to anticipate costs that will arise beyond the project planner's estimate. ; (fu shi, 2021), this scientific paper is entitled: “technical application analysis of green environmental protection concept in road and bridge construction”. in this paper, it is stated that the construction of roads and bridges is a project that is very helpful and facilitates the community to earn a living in their daily lives. these development projects can promote welfare and improve people's living standards, thereby spurring living standards. development causes environmental changes to be in line with the protection of the surrounding nature. the next research that needs to be done is about the implementation of strategies for several possible changes in the environment due to increased infrastructure development..; research from (harley & scandrett, 2019), entitled: "one community, development and popular struggles for environmental justice". this article explores the environment as the main battleground and arena of struggle because economic decision-making for the sake of capital accumulation results in a shift in costs toward the economic and political environment. further research is suggested regarding the common perception between development, and people's struggles in realizing harmonious and sustainable environmental justice.; (nesmith et al., 2020), with the title chapter: “environmental injustice: transformative change toward justice". this book of chapters discusses environmental injustice that occurs at the intersection of local and global and is related to the existence of deeply rooted structural oppression. inequities in question are related to racial, gender, and socio-economic forces resulting in exacerbating conflicts between populations at large that are affected by ecological degradation, natural disasters, and other impacts of climate change and human-induced degradation. this paper emphasizes protecting the green environment and realizing harmonious development. there is a need for policy or strategic research in the form of regulations related to standards and road design planning based on the local context; research titled: “assesment of the water quality of the bouregreg estuary after the depollution project” by (harim et al., 2021). research conducted on the atlantic coast discusses the serious pollution problem in the waters due to human actions themselves. this study highlights the impact of the depollution project (which is part of the bouregreg valley development project) on the water quality of this estuary. the results obtained during this study revealed a significant improvement in the physicochemistry of the water quality of the bouregreg estuary. however, from a bacteriological point of view, the water of these estuaries remains polluted and therefore unsuitable for swimming. based on a report (fc/ fs), the source of faecal contamination really comes from humans. the waters of the bouregreg estuary are currently classified as bad and do not meet the water standard for bathing purposes. the bacteriological quality of the bouregreg estuary waters did not show any improvement after eight years of depollution and decontamination of wadis and coastlines. further research is needed to int. j. emerg. issues islam. stud. 33 improve the bacteriological quality so that it meets the standards for bathing needs and routine needs. previous research from within the country, among others, such as: (khasanah et al., 2017) with the title: "the impact of the development of the solo-kertosono toll road on the economic rights of the kasreman village community, geneng district, ngawi regency". this study aims to determine the impact of the construction of the solo-kertosono toll road on the economic rights of the people of kasreman village, geneng district, ngawi regency. the conclusion of this study shows that the construction of the solo-kertosono toll road has a positive impact, namely opening up opportunities for business actors to open businesses around toll road construction, while the negative impact is that farmers' incomes decrease because agricultural land is reduced, unable to reduce the number of unemployed in kasreman village. because of the absence of community involvement in the development. the construction of the solo-kertosono toll road is not environmentally sound because it results in a reduction of about 12 hectares of productive land, the disappearance of irrigation channels for rice fields and road access to the opposite rice fields as well as increased air pollution due to the large number of large vehicles loaded with materials. further research that needs to be done includes diverting alternative sources of community income due to the construction of toll roads, such as preparing locations for food courts, fish ponds, or the like as a means of replacing land used for road construction. in this case, the surrounding community must be directed and involved in these alternative businesses, especially those affected by the toll road development project. the purpose of worshiping this type of business is to avoid unemployment and criminal acts.; further research (prasetyo & djunaedi, 2019) entitled: "changes in regional development before and after toll road construction". the results show that the construction of toll roads is mostly enjoyed by areas that are the destination of movement, while areas that are not the destination of movement tend to be less profitable due to a decline in economic activity after the operation of the toll road. this study also found that toll roads affect increasing local tax revenues and the number of trucks that do not use toll roads because of the high toll rates. factors that influence regional development after the operation of toll roads include (1) completeness of regional facilities; (2) tourist sites; (3) geographic location. research on regional development after the operation of the toll road still has opportunities to continue to be developed. some suggestions for further research include further research with other areas traversed by toll roads as research locations, further research on factors that can influence the development of areas that are traversed by toll roads, research on the benefits of toll road development for the transportation of goods and its relationship with reduced logistics costs.; in a study (isnaeni, 2020) entitled: "legal concepts of land acquisition for toll road development in the perspective of state controlling rights", revealed the results that the problem faced by the government in the implementation of toll road construction is land acquisition. the construction of toll roads requires adequate land and must free up people's land around the construction. the government often encounters problems in acquiring land for the construction of toll roads from a juridical and empirical perspective. the legal concept of land acquisition for the construction of toll roads must be returned to the interests of the benefit and still pay attention to personal rights whic h are the constitutional rights of the people. further research needs to be studied regarding the implementation of legal harmonization of regulations relating to land acquisition for toll road construction to improve the legal concept of land acquisition so that there are no norm conflicts.; the research entitled: "the effect of medan-tebing tinggi toll road development on micro, small and medium enterprises", by (januardin manullang dan hottua samosir, 2019). this study discusses the benefits of toll road construction on the interests of the community and regional development. the construction of toll roads encourages the acceleration of the distribution and delivery of goods and people. the impact that occurs from the construction of toll roads is also very large for the surrounding community, especially for smes in the workshop sector. the results of this study indicate and describe some of the impacts that occur on workshop smes in terms of personal and regional income and labor. further research that must be carried out is the policy of the central and regional governments regarding the people's economy that will occur after the implementation of toll road construction. the research material includes handling the economic impacts arising from toll road construction by involving the community in the development project. int. j. emerg. issues islam. stud. 34 the suggested research is more focused on preparation and economic development in the surrounding communities.; (sandhyavitri & zulfiqar, 2005) conducted a study entitled: "risk analysis of toll road development in the construction phase (case study of pekanbaru-dumai toll road)". this study conducts a project risk analysis during the construction phase, which in detail measures the risk probability value and risk impact which is analyzed and simulated using software. furthermore, the results of the analysis are compared with several risk parameters published by the research and development center. the data obtained have identified 4 (four) main risks that are affected during the project construction phase, namely project financing, project development, equipment, and force majeure. the risks that may occur are classified as moderate risks that require special handling. to carry out further research into the risk analysis of the postconstruction phase of the pekanbaru-dumai toll road construction, to complete the 2 risk analyses of the pekanbaru-dumai toll road construction. there is a clear difference between this research and some of the previous studies described above, namely the focus of concept discovery on environmental change due to the construction of toll roads. the concepts found are concentrated on the justice and peace side of the community, especially around the construction of toll roads. the involvement of the government, related parties in the construction of toll roads and the surrounding community must be solid and mutually support each other to get a win-win solution for the negative impacts. methodology judging from the place, this research is classified as field research, which is scientifically supported by using literature or literature in the form of books, articles, and various relevant sources. based on the level of explanation including descriptive. the research uses a qualitative approach. data was collected from various sources, natural settings, primary data sources, and techniques using participant observation, in-depth interviews, and documentation. data analysis is inductive and is repeated until the data is saturated and credible. the analysis of the findings is strengthened by using a pie chart, which illustrates the findings in the field. the research in this article is more about finding the concept of justice for the interests of the community around development and fulfilling peace in taking action and implementing project implementation decisions. this research is a case study type and strategy. the number of respondents as many as 41 people was obtained by using the slovin formula. collection and analysis of data from respondents and relevant references. some studies use analysis tools using the nvivo 12 plus. finding and discussion infrastructure development is the driving force for national development. the existence of adequate infrastructure will contribute to the smooth production and distribution of goods and services as well as increase the country's economic growth. infrastructure also encourages foreign and domestic investors to invest in indonesia. well-managed infrastructure development will have a double effect in the long term, one of which is by controlling risk management correctly and accurately. the activities of implementing infrastructure development have both positive and negative impacts. the negative impacts that are often caused include polluting the environment, namely producing waste and damaging the environment. the integration of islamic law in regulating the business sphere is very much needed so that business people are better able to introspect themselves. the concept of environmental change from the perspective of maqashid sharia will direct business people to pay attention to the benefit of society and the environment. one example of infrastructure development is the construction of toll roads. the impacts that are often felt by the surrounding community are related to the replacement of land affected by road construction, the potential for displacing residents to other areas, and noise and air pollution due int. j. emerg. issues islam. stud. 35 to project implementation. the construction of toll roads must pay attention to the condition of productive land and the livelihoods of the surrounding community. environmental changes and pollution. what has happened in indonesia has reached an alarming stage. the environment is changing and polluted due to human activities, including infrastructure development. the essence of an infrastructure development such as the construction of a toll road is the reciprocal relationship of the community to the implementation of the development. companies that carry out work on toll road construction projects must have a form of concern for environmental problems by paying attention and being able to solve various problems that occur. the important thing to do is support environmental change. every activity to increase the efficiency of infrastructure development must be in line with the consistency of maintaining environmental quality, including water, air, and noise pollution which has a very bad impact on the environment and society. 2 (two) factors cause changes and damage to the environment and nature, namely due to natural events and human actions. factors caused by natural events are floods, droughts for a long time, volcanic eruptions, landslides, and earthquakes. while factors resulting from human actions include natural degradation, changes, and environmental pollution due to development. changes and environmental damage can be minimized by avoiding environmental degradation and pollution by humans. the human community does not carry out activities that change and damage the environment causing the preservation of the universe. the impact of toll road construction can increase carbon levels in the air and other environmental pollution, as explained in the article: (chen et al., 2022); (leal filho et al., 2023); (dimayuga et al., 2023). humans on the surface of this earth are located as caliphs of allah swt who carry out the duties and obligations to maintain, preserve nature, take advantage of, and manage natural resources to realize peace and prosperity. humans are always required to maintain the safety of themselves, the environment, and society in every activity. the relationship that is closely related to each other is between nature, the environment, and humans. with the development of infrastructure, environmental sustainability must always be maintained because it affects the future. some of the possible risks of environmental change are stated in several articles, including: (priest, 2023); (zhen et al., 2023); (ding et al., 2023). preservation of the environment by maintaining or caring for it (hifzh al-bi'ah) or in another sense mashlahah mu'tabarah is included in the category of the concept of mashlahah mursalah. the verses in the qur'an do not explain in detail operational techniques, namely in the form of attitudes or actions for prohibiting and protecting the environment but only explain the principles of environmental conservation and restoration. the mujtahids play a very important role in deciding how to deal with changes or pollution or environmental damage in the form of targeted and efficient solutions. the living environment in this universe is the breath of all living things, so there must be serious care and maintenance on an ongoing basis. the problem of maslahah, al-syathibi classifies it into 3 (three) criteria, namely maslahah dharurriyah, classified as the main need (the strongest maslahah or aqwa al maratib). this need must be met because it is urgent or emergency. if this need is not met, it will threaten human life. all problems must have a solution or the correct solution so as not to cause chaos and damage. this applies to problems arising from the impact of the construction of the indralaya – muara enim toll road, which must have anticipated solutions before and after project implementation. protection of 5 (five) basic needs (ushul al-khamsah) namely protection of religion, soul, mind, lineage, and property. the second maslahah is maslahah hajiyyah, which is a secondary need. this need is created not to endanger human life but will cause difficulties. islamic law will play a role in dealing with and overcoming these difficulties. in islamic law, the term rukhsah or relief is known. rukhsah is to lighten the burden with conditions set by the scholars. this form of maslahah must be implemented because if it is not carried out it will cause difficulties (masyaqqah). difficulties or int. j. emerg. issues islam. stud. 36 masyaqqah do not lead to damage and destruction (mafsadah). the third maslahah is tahsiniyyah. these needs are flexible and complementary. in other words, if the needs are not met, it will not threaten the existence of ushul al-khamsah. (basic needs) . the three maslahahs mentioned above have a significant correlation with the sharia formulation. the first formulation is that sharia is realized based on rejecting harm and bringing benefit. allah swt has sent down orders to be obeyed and imposed prohibitions so that his servants are shunned. the second formulation, namely sharia is always closely related to benefit. islam teaches the muslim community to do good and stay away from evil. the third sharia formulation is that there is no conflict between sharia and benefit. the final formulation is that islamic law always shows benefit in every condition or situation. allah swt guarantees that the benefits that lie in sharia will not cause damage and harm. the conclusion of maslahah is an act or legal treatment that has benefits for all humans as a standard for interpreting universal islamic law in order to be able to provide freedom of movement for islamic legal thought in answering various environmental problems and some contemporary issues. humans as servants of god must maintain the environment because it is an obligation and part of faith. there are 2 (two) rules that underlie the maintenance of this environment, namely the first rule, everything that can determine the perfection of the implementation of an obligation will be obligatory, and the second rule describes every means that have the same legal status as the action or treatment that is the goal. the principle that underlies the maintenance of the universe is the benefit of humans, while the maintenance of nature itself is a universal moral message conveyed by allah swt. the maliki school explains that the law is obligatory and highly recommended for everything that is not explicitly stated in the texts but has the right benefits and objectives (al-muhdathat almaheasy fi alma'na). the results of the study show the description and condition of residents towards the construction of the indralaya muara enim toll road. the number of respondents as many as 41 people, does not represent the total population of indralaya and is only limited to residents around the development. in the interview, the researcher divided into 5 (five) groups representing the community. the information provided is a description of the researcher's observations and structured interviews. the question material has been processed so that it can represent the various impacts and influences of the construction of this toll road. in the study, there are notes of researchers' observations for other reasons so that air contamination occurs, noise contamination becomes pollution for the surrounding community and damage to houses. the words “lack” and “anticipate” are the most frequently used words for reasons of pollution and damage related to the construction of the indralaya-muara enim toll road. lack of anticipation from the implementation of this toll road project resulted in the dissatisfaction of the surrounding community with the development. this requires a serious handling of pre-toll road construction in the form of anticipating a very mature plan so that it is optimal after its implementation. the presentation of the research results is as follows: int. j. emerg. issues islam. stud. 37 the pie chart shows that respondents with an assessment of strongly agree with 54% of the 4 (four) questions asked. this indicates that the community of residents represented by the respondents gave an evaluation of the construction of toll roads that have many benefits for the community. the following is the statement of the respondent. no. statement: benefits of toll road construction 1 easy access to travel without obstacles 2 shorten the travel time 3 reduce the number of accidents because the roads are good 4 the environment around the toll road becomes neat the construction of toll roads has the following benefits: a. toll roads have an effect on regional development and economic development b. improve mobility and accessibility of people and goods c. toll road users will benefit from savings in vehicle operating costs (bok) and time compared to passing through non-toll roads. d. business entities get a return on investment through toll revenues, which depend on the certainty of toll rates. the construction of toll roads has benefits in environmental change. based on law no. 32 of 2009 explains the notion of the environment as a unitary space with all objects that affect nature, the continuity of life and human welfare.in the initial process of implementing the toll road, it harmed the air around the environment due to the activities of the development project vehicles. the carbon reduction effect is described in the article of (han et al., 2022); (ye et al., 2022). the number of respondents who strongly agree with 54% of the benefits of the construction of the indralaya muara enim toll road indicates that it is sufficient to achieve ushul al khamsah or basic needs in maqashid sharia. the use of human reason or mind in this toll road construction project can still maintain and maintain a fairly high response from the surrounding community (including religion, life, and property) and their natural environment in the present and the future (including descendants). respondents stated that they disagreed with 5% of the benefits of toll road construction, indicating that the benefits felt by the community were not optimal. this is usually related to compensation and environmental pollution that are still felt by the community around the toll road construction. the increase in the economy will be directly proportional to the construction of toll roads. this is clarified in the graph which is the result of interviews with respondents reaching 73% agreeing. the following are statements from respondents: no. statement: economic improvement 1 opportunity to open a small traditional culinary on the edge of int. j. emerg. issues islam. stud. 38 the toll road 2 rent a house and rent for toll officers to be full 3 shops, small stalls, indomart, and alfamart have increased buyers the following is explained by the illustration on the graph: the response was quite high from the surrounding community, 73% said they strongly agreed and 15% agreed that economic improvement meant that the toll road project was beneficial and had benefits. the circulation of money in the community before the project was started was normal and only enough for daily needs. however, with the implementation of this toll road construction, the enthusiasm of the community to open shops and increase the products sold has increased because the number of employees working on the project is quite large and almost all of them buy daily necessities around the project area. communities around toll road construction feel a more positive impact on the economy. this is due to the replacement of land affected by development that exceeds the fair market value so that livelihoods are transferred to other areas by opening shops or the like that are wider and more complete. the impact felt by other communities is opening a small shop or a temporary grocery to meet the needs of the workers. another opportunity is to open a house rental service for the residents of the workers or employees related to the construction of toll roads. the existence of existing shops has increased turnover compared to before the construction of the road due to the fulfillment of the needs of workers and employees who work or are on duty. the number of respondents stated that they strongly disagreed only 2% and disagreed 10% on the economic improvement due to the construction of this toll road because the preand post-toll road construction had a fairly positive effect on improving the community's economy. in other words, the community is helped by the construction of toll roads from an economic perspective. the total disagreement of 12% indicates that there are still a small number of people who have not felt an increase in the family economy. this means that the economic improvement felt by the surrounding community has not been evenly distributed. directing construction project workers to conduct transactions in shops, stalls or stalls around the toll road environment and optimizing residents' houses for rent as a place to live. the conventional economic paradigm has 2 (two) main objectives of economic improvement and development, namely increasing real income per capita and enforcing equitable distribution of income. the biggest problem in the modern economy, especially in developing countries, is the low income of the people and there is a widening gap between rich and poor communities. the main problem is inequality in the distribution of wealth income. islam defines an increase in economic development and does not deny the aspect of individual income as one of the indicators. the goal of islamic economics is to create a prosperous society by int. j. emerg. issues islam. stud. 39 carrying out religious obligations perfectly. islam emphasizes the importance of distributing wealth equally and fairly. islam creates specific instruments to achieve distribution through the mechanism of zakat, infaq and alms. economic improvement and development must remain oriented towards increasing individual commitment to religion. in other words, there must be a correlation between economic growth and development and increased fulfillment of religious obligations. the slogan of improvement in economic development must have an islamic nuance by prioritizing the guidance of islamic teachings. the objectives of the improvement policy in islamic economic development are as follows: a. human resource development, which makes humans the main object of the policy of increasing and developing the islamic economy. development of a relationship structure based on cooperation. b. beneficial expenses. prioritizing the expenditure of necessities (darruriyat) rather than complementary goods (kamaliyat) and luxury (tahsiniyat). c. improving the quality of life by creating jobs. d. balanced development. in this case, the construction of toll roads must be in line with the increase in the community's economy e. development of new facilities, infrastructure and technology. f. reducing foreign debt and dependence on other countries in terms of loans, especially in infrastructure development. the concept of environmental change that has occurred has fulfilled the elements of ushul al khamsah of maqashid sharia. the maintenance of religion, soul, mind, lineage and property is sufficiently realized and felt by the community around the construction of the indralaya – muara enim toll road. however, the respondent's statement on this economic improvement is not optimal because it is quite high in terms of disagreement, namely 15% responding to disagree and 2% strongly disagree. in this case, the government and contractors as the executor of the toll road construction project must be more cooperative and mingle with the surrounding community to get the right solution to overcome the dissatisfaction of the surrounding community. the basic and very important thing from the implementation of toll roads is that there must be appropriate and at least commensurate compensation for the land or land or buildings affected by the development. the results of the study make it clear that 49% of respondents agree and 32% strongly agree on the existence of land compensation. this indicates that the community is quite appreciative of the implementation of land compensation in the construction of the indralaya – muara enim toll road. no. statement: land compensation 1 receive compensation for land and building prices greater than the usual market price 2 can build a bigger and more luxurious house int. j. emerg. issues islam. stud. 40 3 can donate to the construction of worship facilities 4 can build a shop bigger than the shop before 5 slightly affected by land, but the entire existing land area is replaced in the compensation process, the community gets an unexpected benefit because the replacement of land or land or buildings exceeds the fair market value. the number of responses stating strongly disagree is only 2% because it is indicated that they do not have land affected by toll road construction. indications of dissatisfaction with a small part of the community for land replacement can be seen in the responses of respondents reaching 17% stating that they do not agree. the approach and cooperative method should be carried out between the local government, contractors and the community around the toll road construction. the large amount of compensation makes the community able and able to donate more, which is channeled to the construction of houses of worship and complete facilities of worship. another positive impact, the community can build shops or the like with a wider size. this land replacement is on average large. in a sense, the area of land that is slightly affected by development is compensated for all the land owned. a prosperous society in the view of islamic law is assessed from material and non-material measures, including the fulfillment of spiritual needs, maintaining moral values and creating social harmony. two criteria for a prosperous society are the fulfillment of basic needs, the preservation and protection of religion, soul, mind, lineage and property. the correlation between toll road construction and a good islamic economic system is at the point where there is an increase in welfare after the implementation of development projects. islamic economics requires that all economic activities be carried out with the principle of benefit (welfare) while still balancing aspects of the world and the hereafter. respondents' responses to compensation were not optimal because there were still disagreements of 17% stating that they did not agree and 2% strongly disagreed. this indicates that there is still community dissatisfaction in the case of land compensation or other words it is not evenly distributed regarding the nominal received by the surrounding community for the land affected by the construction of the indralaya muara enim toll road. the local or local government and contractors as project implementers must be sensitive to community complaints by conducting blusukan against communities that are lacking or dissatisfied with the compensation for the land. the next action must be responsive and quickly respond to the dissatisfaction by fulfilling the wishes of the surrounding community. the existence of land is an important natural resource for the indonesian state. land issues have not been resolved in indonesian law. taking ownership of land is a problem that is often encountered in the community and is not following the nominal replacement. land plays a central role in toll road or other infrastructure development projects and the life of the indonesian economy. this turmoil caused an increase in public respect for land. the community gives an inflated price for land along with the increasing number of residents. land is an important factor supporting the life and welfare of the community so that the concept of property rights determines the structure of the life of the state and nation. most countries recognize the absolute right of individuals to land ownership which is called material rights. the most important material right is ownership. violation of the right to ownership can occur because of the rights of others in writing or unwritten. land issues under development are quite sensitive. increased development makes land a most important need. land contains economic, social, political and legal aspects. the need for land for development is a serious problem if it does not have the right solution because it will disrupt the stability of the int. j. emerg. issues islam. stud. 41 community. land tenure rights are legal relations that give the authority to do something against legal subjects, while the legal object is the land they control. judging from the authority, according to the uupa concerning land tenure rights which have special authority, namely the authority of public and civil nature, including the rights of the indonesian nation (article 1 of the loga). this shows that the relationship is permanent between the indonesian people and the land located in the indonesian state as a whole, with the subject being the indonesian nation. the rights of the indonesian people are the highest rights to control over land in indonesia. the right to control the state (article 2 uupa). the state is an organization that has the highest power for all the people to carry out the task of leading and regulating the authority of the indonesian nation (public authority). the right to control this state will always be able to control or direct the functions of the earth, water and air according to government policy. the state has primary control as the governing body for: a. regulate and organize the allotment of use and maintenance. b. determine and regulate the rights of the subject of land law. c. regulate legal relations between individuals and legal actions regarding land ownership. the environment always has serious, complex and global problems. ecological imbalances, erosion and the erosion of the ozone layer are very dangerous for survival. environmental damage due to changes in almost all parts of indonesia. one of the triggers for environmental change and pollution is the construction of toll roads. human behavior that is lacking or irresponsible causes environmental problems that require very serious attention. islam is a comprehensive and complete religion that pays attention to all human needs in life and has rules for all life issues, including environmental problems. many verses in the qur'an and hadith explain the problems and rules of the relationship between humans and the natural environment. pollution and air pollution related to the construction of toll roads can cause legal problems. air pollution control has not been carried out optimally and has not been effective because it is related to the legal structure that has a bureaucratic mindset that tends to be long and quite convoluted. contractors are still taking advantage of existing legal substance loopholes. the impact that occurs in schools, campuses and the community environment causes a lot of dust that enters the room to interfere with teaching and learning activities or processes. scattered dust and thick smoke cause unpleasant odors, coughing and shortness of breath. this is a health hazard, especially for small children and must be anticipated and minimized immediately. pollution of environmental ecology that occurs in various parts of the world with several different case models but remains in the same context, which moves researchers to find and formulate provisions and regulations on the environment from the impacts it causes. ecology is a system formed by the reciprocal relationship between living things and their environment. the gap between living things and the environment is indispensable for human well-being. ecosystems are formed from living and non-living components in a place that interact with each other to form an orderly unit. the basis of environmental law in indonesia has been formed with several referendums and has been refined in the form of the constitution of the republic of indonesia. the core of the material lies in the effort to advance the welfare of the indonesian people. law number 32 of 2009 is the basis for the environment and its management in indonesia. the legal basis is a strong and intact system for managing the environment in indonesia. indonesia's national law on the environment provides several subsystems listed in it consisting of: a. environmental management law b. environmental procedural law c. environmental civil law int. j. emerg. issues islam. stud. 42 d. environmental criminal law e. international environmental law environmental pollution is a real problem that must be responsive in handling it. from the results of the study, the dominant respondents stated that they strongly agree with the presence of contaminated air, which is 59%, the responses agree as much as 32% while strongly disagree only 2% and 7% disagree because the respondents are quite far from the toll road construction area. reducing air pollution by, among other things, spraying or sprinkling water around locations and roads that trucks or cars pass and covering soil cargo with tarpaulins. protecting the environment is a human obligation, especially in this case the local government and project implementers must be very serious about paying attention to the life of living things. carelessness in protecting the environment will have fatal consequences for public health. preventive actions and appropriate and correct solutions must be carried out quickly and responsively. presentation of questions asked to respondents: no. statement: air contamination 1 polluted with scattered dust 2 the floor of the house around the toll road is always covered with dust 3 there is a thick smell of dust in the respiratory cavity 4 the smell of smoke is near 5 the air around the highway area is black another impact of environmental pollution is noise pollution caused by cars and trucks transporting goods or materials such as transporting excavated soil. air pollution can be found in everyday life, especially in urban areas and can cause health problems, including hearing problems, heart problems, sleep disorders. the loud and noisy sound generated from vehicle engines, toll road construction projects is very disturbing to residents. here are some statements about noise contamination due to toll road construction: no. statement: sound contamination int. j. emerg. issues islam. stud. 43 1 noisy noise from an empty cargo car moving fast 2 noise when welding 3 noise spilling things from the car the results of the study illustrated in the graph show that respondents more strongly agree with the presence of noise contamination in the form of noise related to toll road construction, reaching 59% and agreeing by 23%. statements strongly disagree by 9% and up to 10% respond to disagree. because they think that noise pollution is a normal and natural thing from an infrastructure development. respondents' responses stated that they disagreed with a total of 19% indicating that there were serious public complaints about this noise contamination, especially among the elderly and toddlers. the bad effects of noise pollution include: 1. hearing problems noise pollution has a high risk of hearing loss, especially at sound intensity that exceeds 75-85 decibels (db) for a long time. the noise of goods cars with fast lanes and spilling goods has an intensity of 80 db, while the sound of welding can reach 110 db. sounds with an intensity above normal can cause ringing in the ears or tinnitus (still temporary), but if it lasts a long time it becomes permanent. hearing loss due to noise pollution results in less able to understand speech and difficulty concentrating. 2. sleep disorders sleep becomes quality by taking 7-9 hours per day for adults. the ability to sleep quality affects the body and mental health. sound intensity above 33 db at night can trigger the body's natural reactions and disrupt sleep quality. sleep quality can also affect mood. adequate sleep will reduce and eliminate stress and a better quality of life. 3. cognitive disorders noise that is heard permanently and in the long term greatly affects cognitive abilities, learning and thinking in all age groups. the habit of hearing whispers and noisy voices has a higher risk of having difficulty remembering, concentrating and managing emotions, especially in children. in infants and toddlers it can cause speech delays. in a study explained that air pollution in the long term can affect learning abilities. 1. cardiovascular disease noise pollution can cause cardiovascular disorders, which are diseases related to the heart and blood vessels. sleep makes the body rest and repair damaged tissue and gather energy again. disrupted sleep quality will cause a decrease in the function of the body's organs, including the heart and blood vessels. noisy sound with an intensity above 65 db for a long period will activate the body's response to stress in the form of the production of the hormone cortisol (stress hormone) and increase blood pressure, blood viscosity and heart rate. 2. mental disorders mental disorders can occur due to noise pollution. mental disorders that occur in the form of unstable emotional anxiety, stress, aggressive behavior and other psychiatric problems. mental disorders are prone to occur in pregnant women and newborns. prevention is done by protecting the ears during activities, such as using earplugs. int. j. emerg. issues islam. stud. 44 the results of the study indicate that the respondents' statements are more dominant and strongly agree with the perceived impact of the installation of earth nails in the construction of toll roads. the assessment reached 56% .. responses of respondents agreed by 39%. this data indicates that the community agrees with the construction of the indralaya – muara enim toll road because they are aware of and understand the benefits, but the disturbance caused by the installation of earth nails in the project is still felt by the surrounding community with a statement of disapproval reaching 5%. the disturbance in the installation of earth nails was felt, especially the vibrations and cracks in the walls of houses and other facilities owned by residents. the process of installing earth nails related to the construction of toll roads is very much felt by the surrounding community, especially there is damage to the houses of residents. the parts of the house that were damaged were the walls, floors and doors. people also feel the vibrations and feel swinging during the process of installing the earth nails. severe conditions occur when the soil sinks, causing the tiled floor to collapse. in this case, the contractor should before carrying out the process of installing the earth nails to anticipate these conditions, by documenting the houses of residents so that when the process of installing earth nails occurs, the house is damaged, the contractor must be responsive and quickly find solutions to repair people's houses or replace them. some of the questions asked to the respondents were as follows: no. statement: earth nail mounting reaction 1 cracks in the walls of the house 2 split the wall of the house 3 doors and glass vibrate like an earthquake 4 the sinking of the ceramics is due to the sinking of the soil 5 feels on a ship when you are on the toilet/toilet in this case, the contractor should before carrying out the process of installing the earth nails to anticipate these conditions, by documenting the houses of residents so that when the process of installing earth nails occurs, the house is damaged, the contractor must be responsive and quickly find solutions to repair people's houses or replace them. respondents stated that 49% agreed, a total of 44 responded strongly agreeing to the health problems caused by the installation of earth nails, while only 2% strongly disagreed and 5% gave an agree response because the respondents' activities in the toll road construction area were not currently in the implementation process and their domicile was far away. from the project site. the concept of environmental change from the construction of this toll road must be taken very seriously because it is closely related to public health. the goal of sharia to save living beings due to infrastructure development must be put forward. when the safety of human life is threatened, the protection of religion, reason, lineage and property will be neglected so that the objectives of sharia are not achieved perfectly. the community around the development must act quickly and report the current conditions regarding the negative impacts of the implementation of development int. j. emerg. issues islam. stud. 45 projects so that local governments can act quickly and appropriately. the project implementer or contactor must be responsible and provide the most appropriate solution to the negative impacts felt by the community and the environment. to find out more in detail about the questions asked to respondents, the following is the explanation: no. statement: health problem 1 very deafening sound 2 feels in the chest vibrate 3 feet on the earth feels an earthquake 4 a gripping fear 5 want to move house 6 baby crying and restless the authorities (government, ministry of pupr, contractors) who carry out toll road construction projects must anticipate the negative effects of implementation projects because they have an impact on the community and the environment. in this case, the government must create a concept of environmental change in the form of binding rules and provisions. with the toll road construction project, it is necessary to maintain the environment. the environment and society are maintained means the same as maintaining religion, soul, mind, lineage and property, following the concept of environmental fiqh, namely maslahah and maqashid sharia. the concept of justice and community peace for the construction of toll roads must prioritize the principles of benefit and maslahah. in general, the interests of the community must be prioritized and upheld above meeting the needs of groups and individuals. in more detail, it can be explained that the government and authorities involved in infrastructure development must be more observant in reading the situation and conditions that will occur in the surrounding community, namely from calculating land compensation (land acquisition) according to market prices and agreements, all impacts bad or negative impacts from the implementation of development such as pollution, damage to buildings, inconvenience to residents and psychological or psychological factors that may occur. the trial and error of the concept of justice and community peace were also obtained from various previous experiences of infrastructure development. this concept applies a win-win solution or in other words, the government, who is concerned with development, and the community, find a common ground for the right solution without harming each other. an important anticipation that must be prepared in advance before the implementation of development is the various possibilities of handling water, air, and noise pollution, and the stages of land replacement and building damage. good communication in establishing agreements between residents and related parties must run well and be conducive. any problems that arise along the implementation process must get a quick and responsive solution. the local government and experts related to toll road construction always involve community representatives and customary leaders in making decisions regarding the rights of residents. there is no unilateral termination. standards for handling solutions and price int. j. emerg. issues islam. stud. 46 guidelines for land replacement and damage must be approved by community representatives and customary leaders. the documentation for the construction of the indralaya-muara enim toll road is as follows: conclusions the limitations of this study discuss good and appropriate strategies for environmental changes that occur in the indralaya-muara enim toll road development area. the scope of the observation was carried out on communities in the toll road construction project area. the results of the research conclude that there must be a concept of justice and peace for the community against environmental changes due to the construction of toll roads, namely by supporting each other and working hand in hand to find appropriate, correct, and accurate solutions to various problems that arise. this concept applies a win-win solution to find a common ground for a solution without any loss to either party, in this case, the community and parties related to the implementation of development. the first steps to be prepared are the handling of water, air, noise pollution and land replacement, and building damage. good communication in establishing agreements between residents and related parties must run well and be conducive. any problems that arise along the implementation process must get a quick and responsive solution. the local government and experts related to toll road construction always involve community representatives and customary leaders in making decisions regarding the rights of residents. the recapitulation of the percentage of the surrounding community's responses to the construction of the indralaya-muara enim toll road is that the benefits of the toll road construction show that the majority strongly agree; the agree category is more dominant towards improving the community's economy; land replacement occupies the agreed category; there are public complaints (with the int. j. emerg. issues islam. stud. 47 dominant category being strongly agreed) on contamination or air pollution, noise, installation of concrete nails that cause health problems (dominant category: agree). limitations & further research the researcher recommends conducting further research regarding the problem of compensation for land, buildings, and damage caused by the construction of toll roads. the scope of the discussion is limited to the construction of toll roads or similar infrastructure development involving the government, authorities, and the surrounding community. sustainable development must continue to be carried out and pursued as intensively as possible, but without leaving losses that will be experienced by the community and the environment. references atmaja hmahalli k. (2015). pengaruh peningkatan infrastruktur terhadap pertumbuhan ekonomi di kota sibolga. jurnal ekonomi dan keuangan, 3(4), 1–18. badan pengatur jalan tol. (2019). badan pengatur jalan tol kementerian pekerjaan umum dan perumahan rakyat. https://bpjt.pu.go.id/berita/pelayanan-jalan-tol-jakarta-tangerangmerak-terus-ditingkatkan bird, j., & straub, s. (2020). the brasília experiment: the heterogeneous impact of road access on spatial development in brazil. world development, 127. https://doi.org/10.1016/j.worlddev.2019.104739 broadhead, l.-a. (2019). enviromental insecurity: another case for concept change. peace and conflict studies, 26(01). https://doi.org/10.46743/1082-7307/2019.1459 budziński, b., mieczkowski, p., słowik, m., mielczarek, m., bilski, m., & fornalczyk, s. (2023). assessment of the low-temperature performance of asphalt mixtures for bridge pavement. https://doi.org/10.1080/14680629.2023.2181002 chen, w., huang, z., & chua, k. j. (2022). sustainable energy recovery from thermal processes: a review. energy, sustainability and society, 12(1), 1–25. https://doi.org/10.1186/s13705022-00372-2 collins, a. m., coughlin, d., & randall, n. (2019). engaging environmental policy-makers with systematic reviews: challenges, solutions, and lessons learned 16 studies in human society 1605 policy and administration. environmental evidence, 8(1), 1–8. https://doi.org/10.1186/s13750-018-0144-0 dimayuga, p., sur, s., choi, a., greenwood, h. l., galloway, t., & bilton, a. m. (2023). a review of collaborative research practices with indigenous peoples in engineering, energy, and infrastructure development in canada. energy, sustainability and society, 13(1), 1–15. https://doi.org/10.1186/s13705-023-00382-8 ding, y., zhao, x., luo, j., wu, g., & venkatram, a. (2023). a field study to estimate exposure to vehicle exhaust during idling and starting. atmospheric pollution research, 14(1), 101632. https://doi.org/10.1016/j.apr.2022.101632 fu shi. (2021). technical application analysis of green. haddaway, n. r., & crowe, s. (2018). experiences and lessons in stakeholder engagement in environmental evidence synthesis: a truly special series neal haddaway, sally crowe. environmental evidence, 7(1), 10–11. https://doi.org/10.1186/s13750-018-0123-5 han, y., tan, s., zhu, c., & liu, y. (2022). research on the emission reduction effects of carbon trading mechanism on power industry: plant-level evidence from china. international journal of climate change strategies and management. https://doi.org/10.1108/ijccsm-06-20220074 harim, a. el, cherkaoui, e., khamar, m., & nounah, a. (2021). assessment of the water quality of the bouregreg estuary after the depollution project. international journal of conservation science, 12(1), 267–280. harley, a., & scandrett, e. (2019). one community, development and popular struggles for environmental justice. oxford academic journal. https://academic.oup.com/policy-pressscholarship-online/book/31683/chapter-abstract/264282659?redirectedfrom=fulltext hidayat, a. (2013). pancasila sebagai kaidah penuntun dalam pembentukan hukum nasional. int. j. emerg. issues islam. stud. 48 prosiding seminar nasional menyoal: pengaturan tenaga kesehatan dalam rancangan undang-undang tenaga kesehatan, november, 3. indonesia, s. n. r. (2004). undang undang no 38 tahun 2004 tentang jalan. 1, 1–42. http://www.dpr.go.id/dokblog/dokumen/f_20150616_4760.pdf isnaeni, d. (2020). konsep hukum pengadaan tanah untuk pembangunan jalan tol dalam perspektif hak menguasai negara. yurispruden, 3(1), 93. https://doi.org/10.33474/yur.v3i1.5014 januardin manullang dan hottua samosir. (2019). pengaruh pembangunan jalan tol medan-tebing tinggi terhadap usaha mikro kecil dan menengah. jurnal ilmiah akuntansi dan finansial indonesia, 3(1), 45–54. https://doi.org/10.31629/jiafi.v3i1.1516 jaskula, p., rys, d., stienns, m., szydlowski, c., golos, m., kornacka, k., zoltko, j., & kawalec, j. (2023). the effect of multiaxial geocomposite reinforcement on fatigue performance and crack propagation delay in double-layered asphalt beams. road materials and pavement design. https://doi.org/10.1080/14680629.2023.2180998 khasanah, u., nugraha, n., & kokotiasa, w. (2017). dampak pembangunan jalan tol solokertosonoterhadap hak ekonomi masyarakat desa kasreman kecamatan geneng kabupaten ngawi. citizenship jurnal pancasila dan kewarganegaraan, 5(2), 108. https://doi.org/10.25273/citizenship.v5i2.1644 komarudin, alfisa, w., & setyaningrum, e. (1999). pembangunan perkotaan berwawasan lingkungan. direktorat jenderal cipta karya, 53(9), 1–458. https://simantu.pu.go.id/personal/imgpost/superman/post/20181129101319__f__kms_book_20180723025129.pdf kuittinen, m., zernicke, c., slabik, s., & hafner, a. (2021). how can carbon be stored in the built environment? a review of potential options. architectural science review. https://doi.org/10.1080/00038628.2021.1896471 leal filho, w., vidal, d. g., dinis, m. a. p., lambrechts, w., vasconcelos, c. r. p., molthan-hill, p., abubakar, i. r., dunk, r. m., & salvia, a. l. (2023). low carbon futures: assessing the status of decarbonization efforts at universities within a 2050 perspective. energy, sustainability and society, 13, 1–17. https://doi.org/10.1186/s13705-023-00384-6 nesmith, a. a., schmitz, c. l., machado-escudero, y., bolliot, s., forbes, r. a., powers, m. c. f., buckhoy, n., & a.lawrence, l. (2020). environmental injustice: transformative change toward justice. in chapter. https://link.springer.com/chapter/10.1007/978-3-03055951-9_4 prasetyo, s. a., & djunaedi, a. (2019). perubahan perkembangan wilayah sebelum dan sesudah pembangunan jalan tol. jurnal litbang sukowati : media penelitian dan pengembangan, 3(1), 14. https://doi.org/10.32630/sukowati.v3i1.98 priest, s. (2023). flood risk research for improving flood risk outcomes. journal of flood risk management, 16(1), 2–3. https://doi.org/10.1111/jfr3.12888 roja, k. l., masad, e., & krishnamoorthy, s. k. (2023). aging characteristics of polyethylene modified asphalt binders blended with different compatibilizers. https://doi.org/10.1080/14680629.2023.2181123 sandhyavitri, a., & zulfiqar, m. (2005). pada tahap konstruksi ( studi kasus jalan tol pekanbarudumai ). jurnal teknik sipil, 10(iii), 1–15. silitonga, o. f., riana, d. r., & nurjaman, h. n. (2022). the application of value engineering concept in the construction of toll road section 3, cileles-panimbang. journal of progress in civil engineering, 4(1). http://www.bryanhousepub.org/src/static/pdf/jpce-2022-4-2_9.pdf sumaryoto. (2010). dampak keberadaan jalan tol terhadap kondisi fisik, sosial, danekonomi lingkungannya. journal of rural and development, i(2), 161–161. ye, m., deng, f., yang, l., & liang, x. (2022). evaluation of regional low-carbon circular economy development: a case study in sichuan province, china. international journal of climate change strategies and management, 14(1), 54–77. https://doi.org/10.1108/ijccsm-032021-0023 zhen, z., yin, y., chen, k., wang, h., kuang, x., cui, y., liu, a., & he, c. (2023). pollution and transport of atmospheric pahs in xinjiang: observation at a high-altitude background site combined with numerical simulation. atmospheric pollution research, 14(1), 101634. introduction literature review methodology finding and discussion conclusions limitations & further research references microsoft word 2021_v1_574_11-23..docx available online: https://journals.researchsynergypress.com/index.php/ijeiis international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) volume 1 number 1 (2021): 11-25 corresponding author aawahid1969@gmail.com doi: https://doi.org/10.31098/ijeiis.v1i1.574 research synergy foundation determinants of the merger performance of bumn sharia banks ayi wahid1 1 institut teknologi dan bisnis bank rakyat indonesia abstract the phenomenon of the merger of state-owned islamic banks (bumn) was predicted to provide increased financing and operational efficiency, which has implications for an increase in the level of operating income and profitability. the purpose of the research was to examine and analyze the effect of the level of financing to deposit ratio and the level of efficiency of operating income on profitability as measured by return on assets, either directly or indirectly through the net operating margin. the research method used was the quantitative method with a sample size of 60, which was sourced from quarterly reports at the financial services authority (ojk), which was a combination of cross-sectional data from three state-owned islamic bank companies (bank mandiri syariah, bni syariah, and bri syariah. ) during the 2015-2019 period. data analysis in this research used a panel data regression model with the eviews data processing application program. the results showed that by using a significance level of 5%, the financing to deposit ratio and operating costs operating income affected but not significantly on the net operating margin. financing to deposit ratio and operating costs direct operating income have a significant effect on return on assets. the originality of this research elucidated from statistical testing shows that the financing to deposit ratio and operating costs operating income affect on but not significant to the net operating margin in the merger of bumn islamic banks. keywords: financing deposit ratio, operational cost of operating income, net operating margin this is an open-access article under the cc–by-nc license introduction indonesia is a country that operates an economic system with a dual banking system, so that the increase or decrease in interest rates carried out by the monetary authority has a direct impact on conventional banking, but not on islamic banking. conventional banking operates the system using the interest system, while islamic banking uses profit sharing. the crisis that occurred in 1998 affected almost all conventional banks in indonesia, which experienced liquidity problems resulting from the very high-interest rate hike. the increase in interest rates is very high, causing people to withdraw their money from the bank collectively. on the other hand, islamic banking is more resilient to systemic risks, so that when a crisis occurs, islamic banking can still operate properly. indonesia is a country with the largest muslim population in the world, but this does not make islamic economic practices easily implemented in indonesia. this is shown based on data from the state of the global islamic economy report 2018-2019, indonesia is ranked 10th in the islamic finance category, very far from neighbouring countries such as malaysia, which is in the first place. however, in 2015-2019 the growth rate of the market share of islamic banking assets in indonesia has increased, and conversely, the growth in the market share of conventional banking assets has decreased. the development of the market share of conventional banking assets in 2015 amounted to 95.19%, decreased by 0.48% in 2016 to 94.74%. in 2017, it decreased again by 0.44% or to 94.32%. in 2018 it decreased by 0.18% to 94.15% and in 2019 it decreased by 0.22% to 93.94%. in contrast, the growth in the market share of islamic banking tends to increase, in 2015, international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 11-25 determinants of the merger performance of bumn sharia banks ayi wahid 12 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) the market share of islamic banking assets was 4.81%, an increase of 9.33% in 2016 to 5.26%. in 2017, it increased again by 8.01% to 5.68% of the market share. in 2018 it increased by 2.94% to 5.85%, and in 2019 it increased again by 3.58% to 6.06%. in the last five years, the development of the market share growth of islamic banking assets was 25.91%, which indicates that the performance of islamic banking in indonesia is getting better. the increase in the market share of islamic banking is supported by product innovation owned by islamic banking, increasing islamic financial literacy, the role of the government, and other factors. the development of the islamic banking market share is in line with the growth of islamic banking assets in the last three years (2016-2018), which rebounded to reach 12.53% in 2018 from 2015, which was the lowest point of growth in islamic banking assets which only reached 8.78% (authority financial services, 2018). the growth of islamic banking assets, which reached 12.53%, was also driven by the conversion of two banks, namely bank aceh and bank ntb. so that is one of the reasons for some regional banks to convert in order to maintain high growth in islamic banking. the growth in total assets of islamic liabilities has tended to have an increasing trend from 2005 to 2018, but this has not increased the market share of sharia banking significantly. this was shown from 2005 to 2016, the islamic banking market share was still below 5% (ojk, 2018). this also shows that the organic total asset growth of islamic banking from islamic commercial banks, which is in the range of 15% -20%, has not been able to catch up with the banking industry as a whole. so this is the background for the need for a strategy that is able to encourage the growth of the islamic banking industry. strategies that can encourage the growth of the islamic banking industry can also be seen from the high competition in the islamic banking industry. the level of competition in the islamic banking industry by adopting the porter model (1997), based on the results of the study (kmks, 2019), is: the threat from new competitors is at the medium level, which is indicated by the threat of new banks or non-bank institutions which are relatively difficult due to the need for establishment capital. at least 1 billion islamic banks, the strength of customers is at a medium level, and this is indicated that in general, sharia financing customers are relatively low for government sector customers, while the bargaining power of customers in the productive financing sector tends to be relatively high, the power of owners or providers of funds is at a relatively high level. which is indicated by corporate and institutional customers requesting and requiring a special rate that has an impact on the cost of funds, the threat of sharia banking substitution products is at a high level as indicated by offers from financial institutions (conventional banks, fintech), which offer lower costs, and threats from existing competitors are at a relatively high level as indicated by the number of networks, limited captive market potential, and product innovation by competitors such as sharia commercial banks, sharia business units, and sharia rural banks the most dominant mergers carried out by state-owned islamic commercial banks were due to capital limitations, high capital costs, and excess liquidity costs. in line with the sharia financial architecture master plan and the indonesian sharian economic master plan 2019-2024, the issue of capital is of particular concern, which can have a significant impact on bank business activities. limited capital will become an obstacle when banks are expanding their business in the corporate sector, institutions, or large government projects that require relatively large funds. the problem of limited capital can be illustrated from the capital of islamic banks, where based on the capital ratio data, it appears that conventional bank capital reaches around 8.5 times of islamic banks with a capital adequacy ratio above 20%, on the other hand, islamic banks are below 20%. although islamic banks have shown an increase with a positive trend every year, reaching 20.39% in 2018 (ojk, 2018). the positive increase in sharia capital adequacy ratio, empirically in line with the productivity of islamic banks as measured by net operating margins and returns on assets in the 2015-2019 period, shows an increasing trend. based on data from the financial services authority (2019), the development of the net operating margin ratio for islamic commercial banks from 2015 international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 11-25 determinants of the merger performance of bumn sharia banks ayi wahid │ 13 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) to 2019 trends to increase. in 2015, the net operating margin ratio was 0.52%. in 2016 it grew by 30% to 0.68%, while in 2017 it decreased by 2% to 0.67%. in 2018 it grew by 114% from the previous year to 1.42%. in 2019 it increased by 35% to 1.92%. meanwhile, the development of return on assets for islamic commercial banks from 2015 to 2019 trends to increase, except in 2017, it did not change. in 2015, the return on assets of islamic commercial banks was 0.49%. in 2016 it increased by 29% to 0.63%. in 2017 it decreased to 0.62%, and in 2018 it increased quite high, namely 103% so that the return on assets became 1.28%. in 2019, returns on assets increased by 35% or 1.73%. in a period of 5 years, the return on assets of islamic commercial banks grew by 322%. the increase in returns on assets for islamic commercial banks has been significant in the last two years, while the previous year, the increase in returns on assets for islamic commercial banks was still below 1% (financial services authority, 2019) many factors can cause an increase in net operating margin and return on assets of islamic banking. martono & rahmawati (2020), through the results of their research, states that simultaneously the capital adequacy ratio, non-performing financing, financing to deposit ratio and the ratio of operating costs to operating income have a significant effect on return on assets as an indicator of profitability. however, when the partial effect test is carried out, only the ratio variable has a significant impact on return on assets. this can be interpreted that in order to directly increase returns on assets, what must be improved is the efficiency of using the resources owned. by using resources efficiently, the use of costs will be relatively lower. the use of lower costs with a fixed income value will result in higher profit before tax when profit before tax increases, the return on assets from the same amount of assets will increase. rakhman, zakaria, & manda (2019) stated that simultaneously non-performing financing, financing deposit ratio, debt financing, equity financing, operating efficiency ratio and net operation margin have an effect on return on assets. however, partially debt financing, operating efficiency ratio and operating margin have an impact on return on assets. meanwhile, non-performing financing, the ratio of savings and equity financing does not have a partial effect on return on assets. tho’in (2019), through his study, stated that liquidity risk as measured by the financing to deposit ratio and net operating margin has no significant effect on the financial performance of banks in indonesia, while the composite of good corporate governance and operating expenses have a significant effect on the financial performance of banks. in indonesia. the results of the research (setiawan & kodratillah, 2017) state that size, operational efficiency ratio, net profit margin ratio, financing to deposit ratio, and bank indonesia rate have a significant effect both simultaneously and partially on return on assets. based on the results of the studies above, it appears that the level of financing to deposit ratio and efficiency of operating expenses have inconsistent effects on the level of net operating margin and return on assets. this is also shown based on empirical data on financing to deposit ratio and efficiency of operating expenses in islamic banking in indonesia during 2015-2019. the development of islamic banking financing to deposit ratio from 2015 to 2019 tends to decline. in 2015, the financing to deposit ratio was 88.03% and decreased by 2.33% in 2016 to 85.99%. in 2017 it decreased by 7.41% to 79.61%. in 2018 it decreased again, namely by 1.36% to 78.53%. in 2019, it decreased again by 0.79% to 77.91% (ojk, 2019). meanwhile, the data on the level of efficiency of operating expenses on operating income during 2015-2019 shows a relatively declining trend. in 2015 operating expenses to operating income amounted to 97.01%, decreased by 0.81% in 2016 to 96.22%. in 2017, it decreased by 1.36% to 94.91%. in 2018, it decreased by 6.04% to 89.18%. in 2019, it decreased again by 5.30% to 84.45% (ojk, 2019). in previous research conducted (mujiatun & handayani, 2018) stated that operating expenses and operating income have a negative effect on return on assets. the results of this study indicate that higher operating expenses and operating income reflect the lack of the bank's ability to reduce operating costs and increase operating income and consequently will reduce the profit generated by the bank, and in the end, will reduce the return on assets. meanwhile, the results of other studies show that the capital adequacy ratio, non-performing financing, financing to deposit ratio and operating costs of operating income affect return on assets simultaneously. however, international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 11-25 determinants of the merger performance of bumn sharia banks ayi wahid 14 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) partially the capital adequacy ratio, non-performing financing and financing to deposit ratio does not have a significant effect on return on assets while operating costs have a partially significant effect on return on assets (amelia, 2015). the results of other studies state that the profitability of islamic banks is influenced by the capital adequacy ratio, operating expenses and profit-sharing (medyawati & yunanto, 2018). simatupang & franzlay (2016) stated that the financing to deposit ratio and operating expenses on operating income have a significant effect on the return on assets of islamic commercial banks in indonesia. sari (2017) states that the capital adequacy ratio, financing to deposit ratio and non-performing financing have a negative effect on return on assets, while the net operating margin has a positive effect on return on assets. the results of other studies indicate that the ratio of risk profile, good corporate governance, and capital has no significant effect on return on assets. meanwhile, the financing to deposit ratio, operating expenses to operating income, and net operating margin have a significant effect on return on assets (munawaroh & azwari, 2019). based on the background description above, the main problems of this research can be formulated as follows: 1. do the financing deposit ratio and operating expense on operating income simultaneously or partially affect the net operating margin of bumn sharia bank? 2. does the net operating margin affect the return on assets of bumn sharia banks? 3. do the financing deposit ratio and operating expense on operating income simultaneously or partially affect the return on assets of bumn sharia bank? 4. does the financing deposit ratio and operating expenses on operating income indirectly affect on return on assets through the net operating margin of bumn sharia bank? literature review bumn sharia bank bumn sharia bank is a merger of three state-owned sharia banks, namely bri syariah, pt bank bni syariah, and pt bank syariah mandiri. the signing of the conditional merger agreement (cma) of three state-owned sharia banks on october 12, 2020. based on the prospectus, p.t. bank mandiri (bmri), as the parent of bsm will control 51.2% ownership of the merged bank. meanwhile, pt bank negara indonesia (bbni) at 25.0%, pt bank rakyat indonesia (bbri) 17.4%, dplk brisharia 2% and the public 4.4%. meanwhile, the ministry of bumn will be the ultimate controlling shareholder. the signing of the conditional merger agreement (cma) is the beginning of a historical process for the birth of a global calibre national islamic commercial bank. this is because, since the first islamic bank was established in indonesia in 1991, until now, there has been no islamic bank capable of having assets of more than rp. 115 trillion. after the official merger in the first quarter of 2021, the assets are around rp 220 trillion. currently, the assets of the three banks are still less than rp 210 trillion. this means that until the legal merger is completed in february next year, the asset growth of the three islamic banks will be around 5%. with these assets, the merged islamic bank is predicted to become the seventh or eighth largest bank in indonesia. in the global arena, the merged islamic bank is also in the top 10. financing to deposit ratio the position of funds held by islamic banks is above the minimum requirements determined by regulations. liquid funds that are managed by islamic banks will not be maximized in obtaining income. even though they generate income, it will be lower than the rate on the market. the excess liquidity position managed by islamic banks can create business risks and cause the level of profit international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 11-25 determinants of the merger performance of bumn sharia banks ayi wahid │ 15 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) offered by islamic banks to be smaller than conventional banks. one indicator of the health of a bank's liquidity is the financing to deposit ratio. liquidity assessment is used to determine the bank's ability to maintain adequate liquidity and risk management adequacy. the greater the amount of financing provided by the bank, the smaller the level of liquidity of the bank concerned. however, the greater the amount of financing that is distributed, it is hoped that the bank will also get large profits (wangsawidjaja, 2012). the financing to deposit ratio is the ratio between the amount of credit provided by the bank and the funds received by the bank. according to government regulations in (kasmir, 2016) the maximum financing to deposit ratio limit is 110% with the following formulations: 𝐹𝐷𝑅 = 𝑇𝑜𝑡𝑎𝑙!"#$#%"#& 𝑇𝑜𝑡𝑎𝑙 𝑇ℎ𝑖𝑟𝑑 𝑃𝑎𝑟𝑡𝑦 𝐹𝑢𝑛𝑑𝑠 + 𝐶𝑎𝑝𝑖𝑡𝑎𝑙 𝑥 100% this ratio is also an indicator of the vulnerability and capability of a bank. some banking practitioners agree that the safe limit of a bank's financing to deposit ratio is around 80%. however, the tolerance limit ranges between 85% and 100% (dendawijaya, 2009). operating expenses to operating income dendawijaya (2009), the ratio of operating expenses to operating income, is used to measure the level of efficiency and the ability of a bank to carry out its operational activities. the ratio of operating expenses to operating income is obtained from a comparison between total costs and total income generated (kasmir, 2016). this ratio is used to measure the level of efficiency and the ability of the bank to carry out its operational activities. considering that the main activity of a bank is to act as an intermediary, namely to raise and distribute funds (for example, public funds), the bank's operating costs and income are dominated by interest costs and interest yields. the smaller this ratio means, the more efficient the operational costs incurred by the bank concerned so that the possibility of a bank in a problematic condition is getting smaller (martono, 2010). thus the operating efficiency of a bank which is proxied by the ratio of operating expenses to operating income, will affect the bank's performance. based on bank indonesia regulations as stated in bank indonesia circular letter number 3/30 / dpnp dated december 14, 2001, operating expenses to operating income (bopo) is the ratio between operating expenses to operating income using the following mathematical formula: 𝐵𝑂𝑃𝑂 = 𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔 𝐶𝑜𝑠𝑡 𝑂𝑝𝑒𝑟𝑎𝑡𝑖𝑛𝑔 𝐼𝑛𝑐𝑜𝑚𝑒 𝑥 100% net operating margin net operating margin can be interpreted as a profitability ratio to determine the ability of productive assets to generate profits through a comparison of operating income and operating expenses with the average earning assets (ihsan, 2013). the net operating margin ratio indicates the bank's ability to generate net interest income by placing earning assets. the high level of the ratio of the net operating margin at this islamic bank shows that the bank is able to generate revenue sharing, which is higher than the cost for the results incurred in managing the financing channelled. the greater this ratio, the higher the interest income earned from productive assets international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 11-25 determinants of the merger performance of bumn sharia banks ayi wahid 16 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) managed by the bank so that the possibility of the bank in a problematic condition is getting smaller. based on the circular letter of bank indonesia no.9 / 24 / dpbs year 2007, the net operating margin (nom) is measured by the ratio between net income sharing and earning assets. systematically this ratio can be formulated as follows: 𝑁𝑂𝑀 = 𝑁𝑒𝑡 𝑃𝑟𝑜𝑓𝑖𝑡 𝑆ℎ𝑎𝑟𝑖𝑛𝑔 𝐼𝑛𝑐𝑜𝑚𝑒 𝐴𝑣𝑒𝑟𝑎𝑔𝑒 𝐸𝑎𝑟𝑛𝑖𝑛𝑔 𝐴𝑠𝑠𝑒𝑡𝑠 𝑥 100% return on asset profitability is a ratio that looks at the company's ability to generate profits or profitability. muhammad (2014) states that return on assets (roa) is a picture of bank productivity in managing funds so as to generate profits. one of the factors that affect profitability (roa) is the characteristics of the bank. each bank has different characteristics, so that the level of profitability of the bank also varies. another definition explains that roa is the percentage of gross profit achieved by the company compared to the company's total assets (yuwono et al., 2007). the profitability ratio used in this study is the return on assets (roa) which measures the ability of a bank to make a profit from its assets. the greater the return on assets of a bank, the greater the level of profit achieved by the bank and the better the position of the bank in terms of asset use (margaretha, 2015). failure or success can serve as a reference for future profit planning, as well as the possibility to replace new management, especially after the old management has failed. the higher the return on assets, the higher the amount of net profit generated from each rupiah of funds embedded in total assets. vice versa, the lower the return on assets means the lower the amount of net profit generated from each rupiah of funds invested in total assets. this ratio is used to measure the ability of bank management to gain overall profit (profit). according to martono (2010), return on assets aims to measure a bank's ability to earn profits and overall efficiency. this ratio is used to determine the company's ability to generate profits or how effective the management of the company is by management. based on the provisions issued by the financial services authority, circular no. 10 / seojk.03 / 2014, the formula for calculating return on assets (roa) is as follows: 𝑅𝑂𝐴 = 𝑃𝑟𝑜𝑓𝑖𝑡 𝐵𝑒𝑓𝑜𝑟𝑒 𝑇𝑎𝑥 𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑡𝑠 𝑥 100% framework financing to deposit ratio (x1) operating expenses on operating income (x2) net operating margin (y) return on asset (z) international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 11-25 determinants of the merger performance of bumn sharia banks ayi wahid │ 17 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) picture 1. framework research hypothesis based on the above framework, the research hypothesis is: 1. there was an effect of financing to deposit ratio and operating expense on operating income simultaneously or partially on the net operating margin of bumn sharia banks? 2. there was an effect of net operating margin on the return on assets of bumn sharia banks? 3. there was an effect of financing to deposit ratio and operating expense on operating income simultaneously or partially on the return on assets of bumn sharia banks? 4. there was an effect of financing to deposit ratio and operating expenses on operating income, indirectly affecting return on assets through the net operating margin of bumn sharia banks? research method this research was a quantitative study using secondary data obtained from the financial services authority (ojk) quarterly performance reports. the population in this study were bumn sharia banks resulting from the merger of three bumn sharia commercial banks listed on the indonesia stock exchange in the period 2015 to 2019. sampling was carried out by purposive sampling technique using the following criteria, namely (1) commercial banks syariah which is registered with the financial services authority, (ii) publishes financial reports in succession for the period 2015 to 2019, (iii) includes information on financial ratios in published reports, and (iv) displays data and information needed for research. the independent variables in this study are the financing to deposit ratio (fdr) and operational expenses on operating income (bopo), while the net operating margin (nom) variable is an intervening variable with the dependent variable is return on assets (roa). figures from these ratios are obtained from the financial statements obtained and listed in the microsoft excel program before being used in statistical testing. before doing multiple linear regression testing, the data that has been obtained will be made descriptive statistics, normality test, reliability test, classical assumption test, and the last is the panel data linear regression test with the eviews application software. panel data regression is known for three kinds of approaches (ajija et al., 2011), consisting of the pooled least square approach, the fixed effects approach, and the random effects approach. pooled least square model: 𝑌!" = 𝛽# + 𝛽$𝑋1!" + 𝛽%𝑋2!" + 𝜀!" 𝑍!" = 𝛽& + 𝛽'𝑋1!" + 𝛽(𝑋2!" + 𝛽)𝑌!" + 𝜀1!" zit = return on asset (roa) of the company i in time t yit = net operating margin (nom) of the company i in time t x1it = financing to deposit ratio (fdr) of the company i in time t x2it = operational expenses on operating income (bopo) of the company i in time t β0 dan β3 = constant β1, β2, β4, β5 dan β6 = regression coefficient εit dan ε1it = error of company i in time t fixed effect model: 𝑌!" = 𝛽#! + 𝛽$𝑋1!" + 𝛽%𝑋2!" + 𝜀!" international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 11-25 determinants of the merger performance of bumn sharia banks ayi wahid 18 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) 𝑍!" = 𝛽&! + 𝛽'𝑋1!" + 𝛽(𝑋2!" + 𝛽)𝑌!" + 𝜀1!" where β0i and β3i are intercept models that vary between cross-section units and di is a dummy variable. from the above equation, the n-1 dummy variable has been added to the model so that the number of degrees of freedom is reduced to nt-n-k. random effect model: 𝑌!" = 𝛽#! + 𝛽$𝑋1!" + 𝛽%𝑋2!" + 𝜀!" 𝑍!" = 𝛽&! + 𝛽'𝑋1!" + 𝛽(𝑋2!" + 𝛽)𝑌!" + 𝜀1!" 𝜀!" = 𝜇!" + 𝑣!" + 𝑤!" where, = error component cross-section; = error component time series ; = error component combinations. from the three-panel data model approaches above, to determine which approach is better used, the chow test, haussman test, and lagrange multiplier test (lm-test). findings and discussion the research was conducted in the 2015 to 2019 period at bumn sharia banks resulting from the merger of three bumn sharia commercial banks in indonesia. in that period, there were three banks that were islamic commercial banks in a five-year period, so the total research data were 60. selection of the best data linear regression model, t-test and f-test table 1. selection of regression model nom no methode testing result 1 chow test common effect vs fixed effect fixed effect 2 hausmann test fixed effect vs random effect random effect 3 lagrange multiplier test common effect vs random effect command effect source: data processing results, (eviews, 2020) based on the paired test results using the chow test, hausmant test, and lagrange multiplier (lm-test) on the three-panel data regression methods, it can be concluded that the common effect model in the panel data regression method is used further to estimate and analyze the financing to deposit ratio ( fdr) and operational expenses on operating income to net operating margin (nom) at bumn sharia banks in indonesia which were samples in the study during the 2015-2019 period. table 2. command effect model nom dependent variable: nom? method: pooled least squares date: 10/18/20 time: 17:07 sample: 2015q1 2019q4 included observations: 20 cross-sections included: 3 total pool (balanced) observations: 60 ( )2,0 uit nu s» ( )2,0 vit nv s»( )2,0 wit nw s» international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 11-25 determinants of the merger performance of bumn sharia banks ayi wahid │ 19 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) variable coefficient std. error t-statistic prob. bopo? -0.028111 0.035278 -0.796852 0.4288 fdr? 0.044080 0.023335 1.889031 0.0640 c -0.480938 3.198416 -0.150368 0.8810 r-squared 0.059473 mean dependent var 0.790333 adjusted r-squared 0.026472 s.d. dependent var 1.435416 s.e. of regression 1.416290 akaike info criterion 3.582665 sum squared resid 114.3350 schwarz criterion 3.687382 log-likelihood -104.4800 hannan-quinn criter. 3.623626 f-statistic 1.802153 durbin-watson stat 1.323527 prob(f-statistic) 0.174214 source: data processing results, (eviews, 2020) linear model equation financing to deposit ratio (fdr) and operating expenses on operating income to net operating margin (nom): based on the t-test, it shows that the financing to deposit ratio variable has a positive but insignificant effect on the net operating margin of the bumn sharia bank with a regression coefficient value of 0.044080, this is indicated by the probability value of t-statistic = 1.889031 and the probability value (prob.) = 0.0640 greater than α = 0.05 (0.0640> 0.05) so that h0 is accepted or ha is rejected. this means that the hypothesis which states that the financing to deposit ratio affects the net operating margin of bumn sharia banks is rejected. while the results of the t-test show that the operational cost variable operating income has a negative but insignificant effect on the net operating margin of bumn sharia banks with a regression coefficient value of -0.028111, this is indicated by the probability value of t-statistic = -0.796852 and the probability value (prob. ) = 0.4288 is greater than α = 0.05 (0.4288> 0.05) so that h0 is accepted or ha is rejected. this means that the hypothesis which states that operational costs operational income affects the net operating margin of bumn sharia banks is rejected. table 3. selection of regression model roa no methode testing result 1 chow test common effect vs fixed effect fixed effect 2 hausmann test fixed effect vs random effect random effect 3 lagrange multiplier test common effect vs random effect command effect source: data processing results, (eviews, 2020) ( ) ititfdritnom po0.028111bo-0.0440800.480938+= international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 11-25 determinants of the merger performance of bumn sharia banks ayi wahid 20 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) based on the paired test results using the chow test, hausmant test, and lagrange multiplier (lm-test) on the three-panel data regression methods, it can be concluded that the common effect model in the panel data regression method is further used to estimate and analyze the net operating margin (nom). on return on asset (roa) at bumn sharia banks in indonesia, which were the samples in the study during the 2015-2019 period. table 4. command effect model nom dependent variable: roa? method: pooled least squares date: 10/18/20 time: 17:21 sample: 2015q1 2019q4 included observations: 20 cross-sections included: 3 total pool (balanced) observations: 60 variable coefficient std. error t-statistic prob. nom? 0.198307 0.075705 2.619475 0.0112 c 0.978438 0.123255 7.938343 0.0000 r-squared 0.105789 mean dependent var 1.135167 adjusted r-squared 0.090372 s.d. dependent var 0.875175 s.e. of regression 0.834693 akaike info criterion 2.509259 sum squared resid 40.40930 schwarz criterion 2.579071 log-likelihood -73.27778 hannan-quinn criter. 2.536566 f-statistic 6.861651 durbin-watson stat 0.592132 prob(f-statistic) 0.011221 source: data processing results, (eviews, 2020) the equation of the linear model of net operating margin (npm) to return on assets (roa): based on the t-test, it shows that the net operating margin variable has a positive and significant effect on the returns on assets of bumn sharia banks with a regression coefficient value of 0.198307, this is indicated by the probability value of t-statistic = 2.619475 and the probability value (prob.) = 0.0112 is smaller than α = 0.05 (0.0112 < 0.05) so that h0 is rejected or ha is accepted. this means that the hypothesis which states that the net operating margin affects the return on assets of the bumn sharia bank, is accepted. ( ) itnomitroa 0.1983070.978438 += international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 11-25 determinants of the merger performance of bumn sharia banks ayi wahid │ 21 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) table 5. simultaneous selection of regression model roa no methode testing result 1 chow test common effect vs fixed effect fixed effect 2 hausmann test fixed effect vs random effect fixed effect 3 lagrange multiplier test common effect vs random effect command effect source: data processing results, (eviews, 2020) based on the paired test results using the chow test, hausmant test, and lagrange multiplier (lm-test) on the three-panel data regression methods, it can be concluded that the fixed effect model in the panel data regression method is used further to estimate and analyze the financing to deposit ratio ( fdr) and operational expenses on operating income to return on assets (roa) at bumn islamic banks in indonesia which were the samples in the study during the 2015-2019 period. table 6. fixed effect model roa dependent variable: roa? method: pooled least squares date: 10/18/20 time: 17:16 sample: 2015q1 2019q4 included observations: 20 cross-sections included: 3 total pool (balanced) observations: 60 variable coefficient std. error t-statistic prob. bopo? -0.167274 0.013970 -11.97340 0.0000 fdr? 0.023278 0.010884 2.138721 0.0369 c 14.36283 1.405971 10.21560 0.0000 fixed effects (cross) _bms--c 0.331197 _bnis--c -0.392699 _bris--c 0.061502 effects specification cross-section fixed (dummy variables) r-squared 0.764220 mean dependent var 1.135167 adjusted r-squared 0.747072 s.d. dependent var 0.875175 s.e. of regression 0.440142 akaike info criterion 1.276217 sum squared resid 10.65488 schwarz criterion 1.450746 log-likelihood -33.28651 hannan-quinn criter. 1.344485 f-statistic 44.56706 durbin-watson stat 0.824207 international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 11-25 determinants of the merger performance of bumn sharia banks ayi wahid 22 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) prob(f-statistic) 0.000000 source: data processing results, (eviews, 2020) linear model equation financing to deposit ratio (fdr) and operating expenses on operating income to return on assets (roa): based on the t-test, it shows that the financing to deposit ratio variable has a positive and significant effect on the return on assets of bumn sharia banks with a regression coefficient value of 0.023278, this is indicated by the probability value of t-statistic = 2.138721 and the probability value (prob.) = 0.0369. smaller than α = 0.05 (0.0369 <0.05) so that h0 is rejected or ha is accepted. this means that the hypothesis which states that the financing to deposit ratio affects the return on assets of bumn sharia banks is accepted. while the results of the t-test show that the variable operating costs operational income has a negative and significant effect on the return on assets of bumn sharia banks with a regression coefficient value of -0.028111, this is indicated by the probability value of t-statistic = -11.97340 and the probability value (prob.) = 0.0000 is smaller than α = 0.05 (0.0000 <0.05) so that h0 is rejected or ha is accepted. this means that the hypothesis which states that operational costs operational income has an effect on the return on assets of bumn sharia banks is accepted. testing the effect of financing to deposit ratio (fdr) and operating costs operating income (bopo) on return on assets (roa) through net operating margin (nom) is done using the sobel test. table 7. sobel test effect (p2) 2 (sep2 ) 2 indirect effect by nom (p2). (p3) sp2p3 t_sobel fdr ànom 0,001943 5,445e-02 fdr à roa 0,008741 0,04964 0,176079 bopo ànom 0,000790 1,245e-03 bopo à roa -0,005575 0,00778 -0,716080 effect (p3) 2 (sep3 ) 2 nom àroa 0,039326 0,075705 source: data processing results, (eviews, 2020) the reduction model for the panel data regression equation return on assets (roa) through the net operating margin (nom) variable is as follows: based on the sobel test, it shows that the financing to deposit ratio variable has a positive but insignificant effect on return on assets through the net operating margin at bumn sharia bank companies with a regression coefficient value of 0.008741, this is indicated by the probability value t-statistic = 0.176079 which is smaller than t-table = 0.678743 at α = 0.05 so that h0 is accepted or ha is rejected. this means that the hypothesis which states that the financing to deposit ratio affects return on assets through the net operating margin at bumn sharia banks, is rejected. meanwhile, the sobel test results show that the operational income cost variable has a negative but insignificant effect on return on assets through the net operating margin at bumn sharia banks with a regression coefficient value of -0.005575, this is indicated by the probability value t-statistic ( ) ititfdritroa po0.167274bo-0.02327814.36283 += ( ) ititfdritroa po0.167274bo-0.02327814.36283 += international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 11-25 determinants of the merger performance of bumn sharia banks ayi wahid │ 23 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) = -0 , 716080 which is greater than t-table = 0.678743 at α = 0.05 so that h0 is rejected or ha is accepted. this means that the hypothesis which states that operational costs operational income has an effect on return on assets through the net operating margin at bumn sharia banks is accepted. based on the results of hypothesis testing the effect of financing to deposit ratio and operating costs operating income directly or indirectly on return on assets (roa) through net operating margin, the overall research model can be described as follows: picture 2. research result model conclusion and further research based on the results of the analysis and testing of the research hypothesis, the conclusions of the study are as follows: 1. financing to deposit ratio and operating expenses on operating income simultaneously or partially have an effect but not significant on the net operating margin of bumn sharia banks 2. net operating margin has a positive and significant effect on the return on assets of bumn sharia banks. 3. financing to deposit ratio and operating expenses to operating income simultaneously or partially have a significant and significant effect on return on assets of bumn sharia banks, partially operating expenses to operating income have a more dominant influence on return on assets. 4. the financing to deposit ratio and operating expenses to operating income simultaneously have a significant and significant effect on return on assets through the net operating margin at bumn sharia banks, but partially the financing to deposit ratio has an effect but is not significant to return on assets through the net operating margin on bumn sharia bank. the research findings show that in the realization of the implementation of bumn sharia banks which are the results of the merger of three state-owned sharia commercial banks, the return on assets of bumn sharia banks can be increased by directly increasing the level of financing disbursement (fdr) supported by reducing or increasing the level of efficiency operational costs international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 11-25 determinants of the merger performance of bumn sharia banks ayi wahid 24 │ © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) (bopo). or an increase in the return on assets of bumn sharia banks can be increased by increasing the net operating margin by decreasing the level of bank operating expenses in running its business. based on the research results, the researcher wants to propose several suggestions that can be used as input and consideration for further researchers. these suggestions include: 1. this research uses the variable financing to deposit ratio and operating costs operating income, and net operating margin to determine the direct effect on changes in return on assets. it is recommended that the next researchers examine other financial variables that have a greater influence on return on assets. 2. this research uses the net operating margin variable as an intervening variable on the effect of financing to deposit ratio and operating income operating costs on return on assets at bumn islamic banks in indonesia. it is suggested to the next researchers regarding the realization of the results of the merger of three state-owned islamic commercial banks to examine using other intervening variables so as to provide other results on the return on assets of bumn sharia banks in indonesia. 3. this research was conducted at a bumn sharia bank that had just signed a conditional merger agreement (cma). for further research, a different analysis model could be carried out so that it was expected to provide more comprehensive results. references ajija, shochrul r., dyah w. sari, rahmat h. setianto, martha r. primanti. (2011). cara cerdas menguasai eviews. jakarta: salemba empat amelia, e. (2015). financial ratio and its influence on profitability in islamic banks. al-iqtishad: journal of islamic economics, 7(2), 229–240. https://doi.org/10.15408/ijies.v7i2.1700 dendawijaya, l. (2009). manajemen perbankan. jakarta: ghalia indonesia. ihsan, dwi nur’aini. (2013). analisis laporan keuangan perbankan syari’ah. jakarta: uin jakarta press.. kasmir. (2016). analisis laporan kuangan edisi pertama. jakarta: pt. rajagrafindo persada margaretha, f. (2015). manajemen keuangan. jakarta: pt grasindo martono. (2010). bank dan lembaga keuangan lain. yogjakarta: ekonisia fe uii. martono, s., & rahmawati, n. (2020). pengaruh capital adequacy ratio, non-performing financing, financing to deposit ratio dan rasio biaya operasional dengan pendapatan operasional terhadap return on asset sebagai indikator profitabilitas (studi pada bank syariah indonesia yang terdaftar di . international journal of social science and business, 4(1), 108–115. https://doi.org/10.23887/ijssb.v4i1.23141 medyawati, h., & yunanto, m. (2018). the effects of fdr, bopo , and profit-sharing on the profitability of islamic banks in indonesia. international journal of economics, commerce and management, united kingdom, vi(5), 811–825. muhammad, m. (2014). manajemen dana bank syariah. jakarta: pt raja grafindo persada. mujiatun, s., & handayani, s. (2018). effect of operational cost and operational revenue on return on asset of sharia banking: case study on sharia business division of pt. bank sumut. international journal of scientific and technology research, 7(7), 223–227. munawaroh, d., & azwari, p. c. (2019). effect of risk-based bank rating on financial performance of sharia commercial banks. akuntabilitas, 12(2), 201–214. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (1), 11-25 determinants of the merger performance of bumn sharia banks ayi wahid │ 25 © 2021 international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) https://doi.org/10.15408/akt.v12i2.13189 rakhman, a., zakaria, h. m., & manda, g. s. (2019). factors affecting return on assets. https://doi.org/10.2991/icebef-18.2019.112 sari, s. p. (2017). analisis pengaruh capital adequacy ratio , net operating margin , financing to deposit ratio , non performing financing dan pembiayaan bagi hasil terhadap profitabilitas bank umum syariah di indonesia (studi kasus bank umum syariah di indonesia tahun 2011. diponegoro journal of management, 6(4), 1–15. setiawan, chandra, & kodratillah, o. i. (2017). examining banks profitability and banks efficiency of islamic commercial banks in indonesia, 1–15. https://doi.org/10.31227/osf.io/jsn43 simatupang, a., & franzlay, d. (2016). capital adequacy ratio(car), non performing financing (npf), efisiensi operasional (bopo) dan financing to deposit ratio (fdr) terhadap profitabilitas bank umum syariah di indonesia. administrasi kantor, 4(2), 466–485. tho’in, m. (2019). the comparison of islamic banking financial performance in indonesia. international journal of scientific research and education, 7(5), 8181–8186. yuwono, sony, edy sukarno dan muhammad ichsan. (2007). petunjuk praktis penyusunan balanced scorecard. jakarta: pt gramedia pustaka utama. wangsawidjaja z., a. (2012). pembiayaan bank syariah. jakarta: pt. gramedia pustaka utama microsoft word 703 revisi suhartono dkk oke (1).docx available online: https://journals.researchsynergypress.com/index.php/ijeiis international journal of emerging issues in islamic studies (ijeiis) issn 2807-2049 (online) | 2807-2057 (print) volume 1 number 2 (2021): 01-19 corresponding author suhartono.sht@bsi.ac.id; juniato276@gmail.com; octa.opp@bsi.ac.id doi: https://doi.org/10.31098/ijeiis.v1i2.703 research synergy foundation android based sharia fintech innovation in indonesia to increase inclusive and literate on society’s finance suhartono, juniato sidauruk, octa pratama putra, syamsul bahri, martias, aan rahman, abdul hamid, lukman hakim, indria widyastuti, badurrachman abdurrachman, ninuk riesmiyantiningtias, rizky amalia, indra chaidir universitas bina sarana informatika, indonesia abstract the purpose of this study is to explain and provide an understanding of the technical, procedures and benefits of the application, it is called sharia fintech. then, it is also to contribute to the literature on the capacity of the latest technological and non-technological innovations. the research method used is descriptive research method with a qualitative approach. it is to describe and explore the phenomena in the form of engineering human innovation in the financial technology industry. it is done by taking into account the characteristics, quality, and interrelationships between activities it has several aspects; they are: conducting the observation, having an interview session, creating the documentation, and the last one is doing the literature review. the result of this study is to increase the knowledge, skills and confidence of the community in managing personal finances to be better and to provide access to be having convenient and accountable financial services. afterwards, this study linits on explaining and providing an understanding of the technical, procedure and benefits of sharia fintech for all people in need. thence, the limitation of the research only discusses the role of islamic fintech in increasing the public financial inclusion and literacy. as for the the next researchers, they can be even wider by adding the collaboration of fintech and the banking world. the novelty of this research is the use of the android application as a digital platform in financial inclusion and literacy. keywords: fintech, syariah, inclusive, literacy, android this is an open access article under the cc-by-nc license. introduction technology has become the part of today’s people life even when they don’t realize it. the application of technology is stretching from basic things, such as electricity to the more sophisticated as in financial technology (fin-tech). the simplicity and speed of this technology have led people to adopt it in their everyday life. this has been augmented with the invention of the smartphone, allowing people to use applications of fin-tech (e.g. e-payment) directly from their own hand (riskinanto, kelana, and hilmawan 2017). p2p (peer-to-peer) lending, is an emerging online service that allows individual to borrow money from unrelated person without the intervention of traditional financial intermediaries. by these models, there are two worth noted by borrowers, are the interest rate and loaning limit, which directly impacts the benefit and costs, respectively (li, wu, and tang 2018). financial technology, or fintech, includes the structure and conveyance of budgetary items and administrations through technology. it impacts money related foundations, controllers, clients, and shippers over an extensive variety of enterprises. inescapable advanced innovations are testing the basics of the exceedingly regulated budgetary sectors, prompting the development of non-conventional installment frameworks, distributed cash trades and expanded choppiness in money markets (leong et al. 2017). fintech attracts regulators’ interest in fast growing markets and progressive countries. the challenge in this sector is the way to resolve such tension between futuristic framework that requires innovation, and an adequate rigorous framework to keep the market confidence. there is a global approach which is prospective in fintech era. however, in our point of view, innovation and extra experiments play significant role either to regulatory approaches and regulatory technology before seeking standardization. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 01-19 android based sharia fintech innovation in indonesia to increase inclusive and literate on society’s finance suhartono; juniato sidauruk; octa pratama putra; syamsul bahri; martias; aan rahman; abdul hamid; lukman hakim; indria widyastuti; badurrachman abdurrachman; ninuk riesmiyantiningtias; rizky amali; indra chaidir issn 2807-2049 (online) | 2807-2057 (print) | 2 it is admitted that too early proposing harmonization in international regulatory (mukhlisin 2018). disruption of financial sector with an emergence of technology that must be feared and shunned but a phenomenon that must be developed to improve economic growth and prosperity (harefa and kennedy 2018). financial technology (fintech) collaboration with sharia financial institutions, especially islamic banking, can increase inclusive finance for umkm in indonesia. this can happen because currently the development of technology is very rapid and has entered all sectors, one of which is the financial sector. so, with the entry of technology into the financial sector will transform the financial industry into the digital era. fintech's implementation of the islamic sharia banking industry will facilitate and bring business people closer, especially umkm to access sharia financial service products offered and apply for financing directly without having to come directly to branch offices. such a model, in addition to facilitating business in the umkm sector in gaining access to finance, can also increase financial inclusion and can improve the performance of islamic banks (muzdalifa, rahma, and novalia 2018). the financial industry has been strongly influenced by the emergence of "fintech," which represents the marriage of "finance" and "information technology." fintech provides opportunities for the creation of new services and business models and poses challenges to traditional financial service providers (zavolokina, dolata, and schwabe 2016). one of the innovations in developing business and economy, especially in the banking sector, is now developing fintech (financial technology) which can facilitate all types of buying and selling transactions, investment and fund raising. among the effects of fintech's development is the emergence of crowd-funding at internet network. crowd-funding is a form of collective cooperation, attention and trust from people who are interconnected and collect money together in supporting businesses initiated by other people or an organization. this fundraising effort is usually done through the internet (rasyid, setyowati, and islamiyati 2017). technological innovation that supports financial system is often referred to financial policies in effort to provide funds to enterprises to drive some technical improvements. this is admitted as a long problem to companies that unable to raise all the capital needed for doing innovation in technology. therefore, the government in many countries tried hard to overcome these problems by taking the role of capital investor in order to support technological improvement of companies. the government sets three financial policies in supporting companies to do such technological innovation: loans, equities, and guarantee (jang and chang 2007). technology has mobilized many changes in the community and global economy. also, the financial technology business or financial technology (fintech) has changed the financial system, ranging from payments, loans, banking affairs, asset management, fraud detection to the regulatory stage. fintech, which has been included in the conventional financial system, is slowly entering the sharia financial system. with this change, of course customers must learn more about sharia principles in the fintech area, starting from contracts, conditions, principles, law, tax administration, accounting to auditing. in terms of contract, fintech does not conflict with sharia as long as it follows the legal principles of a contract, as well as fulfilling the terms and conditions and applicable laws (mukhlisin 2018). according to darsono as quoted by (mukhlisin 2018), basically fintech must refer to one of the principles of muamalah, namely" antaradhin or the principle of willingness of parties in contracts. this principle emphasizes the existence of equal opportunities for parties to declare the process of consent and qabul. the requirement that must be fulfilled is that there must be an object (aqid), the subject (mu’qud alaihi) and the desire to do contracts (sighat) and principles must be manifested is the price / wages and benefits. the law must also be accompanied, for example in the form of laws, fatwa and halal certification the purpose of this study is to explain and provide an understanding of the technical, procedures and benefits of sharia fintech for all people in need. the benefit of this research is to contribute to the literature on the capacity of the latest technological and non-technological innovations, namely sharia fintech using an android app. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 01-19 android based sharia fintech innovation in indonesia to increase inclusive and literate on society’s finance suhartono; juniato sidauruk; octa pratama putra; syamsul bahri; martias; aan rahman; abdul hamid; lukman hakim; indria widyastuti; badurrachman abdurrachman; ninuk riesmiyantiningtias; rizky amali; indra chaidir issn 2807-2049 (online) | 2807-2057 (print) 3 | technical, procedures and benefits of sharia fintech are very important to be understood by the android application users and the public in general, so that they are able to understand how to use android applications. then, it is to know the benefits of sharia fintech for improving the welfare. so, it is necessary to demonstrate the technical and procedure for using the android application. thence, people are easily understanding it. the contribution of this research is to provide education and understanding for the wider community; that, in indonesia there is already a legal android-based sharia fintech. it has already received permission from the ojk as the first sharia fintech, it is pt. sharia fintech. in its operational activities, pt ammana fintek syariah aims to assist and support the progress of business actors in a good and lawful way. next, it is in accordance with the culture of the indonesian community, which is predominantly muslim. the public is able to access the funding easily through the android application anywhere and anytime. as the last, it can be accessed by people in rural areas and remote areas that have not been reached by banks. literature review fintech is a word created by combining "finance" and "technology," and it is technology that applies it to the financial world. fintech as essentially something that has the potential to change the way that finance operates, a technology that can contribute to new forms of finance and that will give birth to novel financial services. thus, fintech has a wide range of transformational functions in the world. for example, new technologies which, in sharp contrast to the examples provided above, are intended to permit business operators, that are not financial institutions, or new technologies that will provide underprivileged classes, who are not only not affluent,but have been unable to access finance in the past, to gain the right to access finance (nakashima 2018) according to lumpkins as quoted by (riskinanto, kelana, and hilmawan 2017) fintech is an acronym for financial technology, which can be interpreted as a way of payment through an electronic or information technology. it is the convergence of financial services and information technology that provides innovative services offered to people. the two most known solutions in worldwide may be apple pay and google wallet. indonesia also has several solutions regarding the technology and one of them is paytren, which was developed by pt. veritra sentosa internasional. an android based mobile application allows users to use different types of payments, such as electricity, cell phone, gas, etc. paytren may be seen as an emerging solution as it provides alternative to the current complex way of paying bills. (riskinanto, kelana, and hilmawan 2017) companies that develop financial services and products by relying on more intense use of information technology (varga 2017) fintechs are new businesses that convey financial providers while consolidating them with innovation competencies (caria 2017) the initial term "fintech" refers to the "consortium on financial technology services," a project initiated by citigroup to stimulate technological collaboration and financial services. "fintech”, is by the word class is a noun, that closely refer to enterprises that apply innovative and modern technology (djawahir 2018) financial technology (fintech) is the application of information technology in the field of financial services (harefa & kennedy, 2018)(harefa and kennedy 2018) according to amalia as quoted by (luckandi 2018) fintech, is a form of technology-based financial services that is currently a trend in the world both in the form of devices and businesses. the word sharia to its origin means road, which is a road that must be taken by a muslim. according to the term, sharia means rules or laws revealed by allah swt to regulate the relationship between man and his god, regulate relations between humans and the relationship between humans and the universe. (zawawi 2004) (ali 2006) (gusfahmi 2007) according to qardhawi as quoted by (gusfahmi 2007) sharia is what allah's provisions can be proven through the arguments of the qur'an and sunnah or also through other follow-up arguments such as ijma, qiyas, and so forth. sharia is a law that regulates the pattern of human relations with god vertically and human relations with each other horizontally (fathoni 2001) according to mukhlisin, as quoted by (djawahir 2018) although there is no specific legal reference for sharia fintech, some startups have started to emerge. approximately the rules for sharia fintech international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 01-19 android based sharia fintech innovation in indonesia to increase inclusive and literate on society’s finance suhartono; juniato sidauruk; octa pratama putra; syamsul bahri; martias; aan rahman; abdul hamid; lukman hakim; indria widyastuti; badurrachman abdurrachman; ninuk riesmiyantiningtias; rizky amali; indra chaidir issn 2807-2049 (online) | 2807-2057 (print) | 4 states like this: "services on buying and selling / partnership / financing / leasing renting sharia" based on information technology. the service for implementing sharia financial services is to bring together sellers / partners / capital owners / asset owners with buyers / partners / workers / tenants in order to make sale / partnership / financing / lease payments in sharia idr currency directly through electronic systems with use the internet network. methodology the research method used is descriptive research method with a qualitative approach to describe and explore existing phenomena in the form of human innovation manipulation in the financial technology industry by taking into account the characteristics, quality, and interrelationships between activities. describing an actual condition and based on objective data and information without manipulation or alteration of the data studied, which is done through observation, interviews, and documentation based on an interpretive and constructive paradigm. the data collection technique is triangulation (combined), data analysis is inductive and extrapolated. triangulation by combining the methods of interviews, observations, surveys, references and archives to check the validity of the data. this research uses qualitative methods because researchers want to know and analyze in depth about the role of islamic finance technology at pt. ammana fintek syariah in relation to increasing public financial inclusion and literacy as an alternative source of financing and investment in indonesia. result and discussion financial inclusive is access to financial services that are convenient and accountable for everyone regarding their credit, investment and payment system. financial service deepening is aimed specifically at the lower middle class community (finansialku 2016). good financial literacy is needed to prevent financial difficulties as a result of errors in financial management (use of credit) and the absence of financial planning (yushita 2017). financial literacy education is a tool to overcome the low level of financial literacy(akmal 2016). education literacy and financial inclusive can change for a better public financial management.(desiyanti 2016). the implementation of financial inclusion is very important because there are still many people who are hampered in accessing financial institutions because of low income (nengsih 2015). the key for inclusive growth is financial inclusion (sharma and kukreja 2013). one of the important conditions so that people can be involved in the economic system is the access to financial services (indonesia 2014) there are three community groups become the targets of an inclusive financial strategy, namely: poor low-income, poor working, and remote residents(indonesia 2014) good coordination is needed between bank indonesia, relevant ministries and institutions so that inclusive goals and financial literacy can be achieved.(indonesia 2014). of contribution could include policies focused on enhancing digital access to finance(arun and kamath 2015). modern information and communication technology (ict) can act as a tool to develop a platform which helps us to extend the financial services in remote areas (bansal 2014) .digital finance through fintech providers has positive effects for financial inclusion in emerging and advanced economies, and the convenience that digital finance provides to individuals with low income (ozili 2018). the procedure for using android-based fintech is as follows: to facilitate investors joining ammana partners, there are guidelines as follows: 1. downloading the application. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 01-19 android based sharia fintech innovation in indonesia to increase inclusive and literate on society’s finance suhartono; juniato sidauruk; octa pratama putra; syamsul bahri; martias; aan rahman; abdul hamid; lukman hakim; indria widyastuti; badurrachman abdurrachman; ninuk riesmiyantiningtias; rizky amali; indra chaidir issn 2807-2049 (online) | 2807-2057 (print) 5 | figure 1: download / install the ammana application source: (ammana, 2018) users download the ammana application on the play store. after the ammana application is installed and opened, the on boarding application will appear. click the skip button to enter the application, or the sign up button to directly register as an ammana investor. 2. registration stage. figure 2: registration source: (ammana, 2018) after opening the ammana application for the first time and not yet registering as an investor, you must first register. to register, click on the account menu. once registered, you can directly log in to the application by entering your username / email and password. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 01-19 android based sharia fintech innovation in indonesia to increase inclusive and literate on society’s finance suhartono; juniato sidauruk; octa pratama putra; syamsul bahri; martias; aan rahman; abdul hamid; lukman hakim; indria widyastuti; badurrachman abdurrachman; ninuk riesmiyantiningtias; rizky amali; indra chaidir issn 2807-2049 (online) | 2807-2057 (print) | 6 figure 2: process of registration source: (ammana, 2018) to register as an investor, needs to be prepared: a. personal data fill in the create account form, when finished press the next button for the next registration process. remember the username, email and password, because it will be used to login to the application. make sure the data entered is correct. b. photo of identity attach id and input nik (population registration number) c. photo of npwp (optional) attach npwp and input npwp number (optional). if you don't have an npwp, directly click the next button. d. prospective investor signature fill in the bank account form. information entered on this page is needed for withdrawal. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 01-19 android based sharia fintech innovation in indonesia to increase inclusive and literate on society’s finance suhartono; juniato sidauruk; octa pratama putra; syamsul bahri; martias; aan rahman; abdul hamid; lukman hakim; indria widyastuti; badurrachman abdurrachman; ninuk riesmiyantiningtias; rizky amali; indra chaidir issn 2807-2049 (online) | 2807-2057 (print) 7 | figure 3: signature source: (ammana, 2018) after the required data is complete, the wakalah agreement page will appear. if the prospective investor has finished reading it, then please sign the contract. after completing the signature, click the save button. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 01-19 android based sharia fintech innovation in indonesia to increase inclusive and literate on society’s finance suhartono; juniato sidauruk; octa pratama putra; syamsul bahri; martias; aan rahman; abdul hamid; lukman hakim; indria widyastuti; badurrachman abdurrachman; ninuk riesmiyantiningtias; rizky amali; indra chaidir issn 2807-2049 (online) | 2807-2057 (print) | 8 3. verification. figure 4: verification source: (ammana, 2018) after the prospective investor understands the agreement, click continue registration button. the verification code will be sent by the system to the registered email. next, please input the code and press the advanced button if the code entered is correct. maximum verification process 1 * 24 hours (in business hours). 4. stage of fund deposit. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 01-19 android based sharia fintech innovation in indonesia to increase inclusive and literate on society’s finance suhartono; juniato sidauruk; octa pratama putra; syamsul bahri; martias; aan rahman; abdul hamid; lukman hakim; indria widyastuti; badurrachman abdurrachman; ninuk riesmiyantiningtias; rizky amali; indra chaidir issn 2807-2049 (online) | 2807-2057 (print) 9 | figure 5: process of deposit fund source: (ammana, 2018) the following is the appearance of your home page when the account has been verified. a. balance: total balance in each virtual account b. prospects available: total of investment and waqf prospects is depositing funds into each investor's virtual account by: 1) click account menu 2) click deposit funds 3) click here for the details of the virtual account number. 4) click here to copy the virtual account number. then click here to see fund transfer instructions via the virtual account 5) after the transfer instructions via virtual account are understood. investors can see virtual account number and can transfer funds directly to the virtual account number that has been owned by each of the verified investors. after the funds transfer is successful, the investor will be notified in the application and to the investor's email. the nominal in the investor wallet will increase according to the nominal transferred. 5. investment / waqf stage by choosing an investment program or waqf in accordance with the expectations and needs of investors / wakif. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 01-19 android based sharia fintech innovation in indonesia to increase inclusive and literate on society’s finance suhartono; juniato sidauruk; octa pratama putra; syamsul bahri; martias; aan rahman; abdul hamid; lukman hakim; indria widyastuti; badurrachman abdurrachman; ninuk riesmiyantiningtias; rizky amali; indra chaidir issn 2807-2049 (online) | 2807-2057 (print) | 10 figure 6: process of investment source: (ammana, 2018) to invest, investors can see the prospects available on the application home current funded: prospects funded by investors. note: sorted by the most funded (most top most funded) the latest financing: prospects available in the ammana application. note: sorted by prospect, the latest one is displayed in the ammana application (the most recent one is aired on the ammana application). figure 7: process of investment (continued) source: (ammana, 2018) 6) click view all on the home to go to the marketplace page. marketplace contains lists of prospects that exist, whether they are running or funded. 7) click one of the list of prospects to be funded. 8) click fund to invest. press the + button to add the investment unit; button to reduce the investment unit. 1 unit is worth rp. 50,000, disbursement fee of 1% of the number of selected units. 9) the following is a summary of funding. if you have agreed with the details of the investment made, click the continue button. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 01-19 android based sharia fintech innovation in indonesia to increase inclusive and literate on society’s finance suhartono; juniato sidauruk; octa pratama putra; syamsul bahri; martias; aan rahman; abdul hamid; lukman hakim; indria widyastuti; badurrachman abdurrachman; ninuk riesmiyantiningtias; rizky amali; indra chaidir issn 2807-2049 (online) | 2807-2057 (print) 11 | figure 8: process of investment (continued) source: (ammana, 2018) in figure 8 it can be seen that: a) the funding summary consists of: duration (12 months), equity participation (rp. 50,000), minimum profit (rp. 4,320) and maximum profit (rp. 4,320). b) ammana wages consist of: disbursement wages (1%), monthly performance wages (0%) c) the sum consists of: a minimum total profit of rp. 4,320 (obtained from the minimum profit monthly performance wages), the maximum total profit is rp. 4,320 (obtained from the maximum profit monthly performance wage) and the account debited is rp. 50,500 (obtained from equity participation + disbursement wages) 10) if you agree, click the agree button and continue in the funding agreement. figure 9: process of investment (continued) source: (ammana, 2018) international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 01-19 android based sharia fintech innovation in indonesia to increase inclusive and literate on society’s finance suhartono; juniato sidauruk; octa pratama putra; syamsul bahri; martias; aan rahman; abdul hamid; lukman hakim; indria widyastuti; badurrachman abdurrachman; ninuk riesmiyantiningtias; rizky amali; indra chaidir issn 2807-2049 (online) | 2807-2057 (print) | 12 11) investment process completed, click view portfolio to see portfolio details. figure 10: process of investment (completed) source: (ammana, 2018) 12) portfolio figure 11: funding portfolio source: (ammana, 2018) in the figure 11 funding portfolio, it can be seen that the list of funding carried out by investors consists of several funded objects such as the juice of mom’s rini and pak amri's food stall which has been funded for 12 months. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 01-19 android based sharia fintech innovation in indonesia to increase inclusive and literate on society’s finance suhartono; juniato sidauruk; octa pratama putra; syamsul bahri; martias; aan rahman; abdul hamid; lukman hakim; indria widyastuti; badurrachman abdurrachman; ninuk riesmiyantiningtias; rizky amali; indra chaidir issn 2807-2049 (online) | 2807-2057 (print) 13 | figure 12: loan offers (financing) & investment source: (adhiansyah, supriyono, basri, & hoessein, 2018) in figure 12 you can see the loan offer for financing by interested investors. the cultivation of vannamei shrimp as an example is with an investment of rp. 600,000,000 and details of the data are as follows: 1) period of registration for unit capital participation = september 2018 2) period of cultivation development = 1 september 2018 30 september 2023 (for 5 years or 60 months) 3) principal returns and profit sharing = 31 december 2018 (principal) 4) cultivator = pt. mina ceria nusantara 5) number of cultivation ponds = 4 ponds 6) period of cultivation = 6 months 7) capital = table 2 details of equity participation no. description cultivation agent capital owners 1. the cost of renting land rp. 87.500.000 2. asset investment costs rp. 410.960.100 3. production and operational costs rp. 338.070.000 4. total costs rp. 836.530.100 5. total capital participation * rp. 600.000.000 6. percentage of equity participation 100 % source: (ammana, 2018) * because pt. mina ceria works with several feed suppliers, feed payments can be deferred so that the total capital participation can be reduced not as much as the total cost needed at the outset. 8) projection cost international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 01-19 android based sharia fintech innovation in indonesia to increase inclusive and literate on society’s finance suhartono; juniato sidauruk; octa pratama putra; syamsul bahri; martias; aan rahman; abdul hamid; lukman hakim; indria widyastuti; badurrachman abdurrachman; ninuk riesmiyantiningtias; rizky amali; indra chaidir issn 2807-2049 (online) | 2807-2057 (print) | 14 international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 01-19 android based sharia fintech innovation in indonesia to increase inclusive and literate on society’s finance suhartono; juniato sidauruk; octa pratama putra; syamsul bahri; martias; aan rahman; abdul hamid; lukman hakim; indria widyastuti; badurrachman abdurrachman; ninuk riesmiyantiningtias; rizky amali; indra chaidir issn 2807-2049 (online) | 2807-2057 (print) 15 | no description quantity pri ce total cost sub total a cost of asset investment 1 land preparation 73,750,000 reconstruction of land 30.000/4 7,833 58,750,00 0 freshwater drill well 2/4 30,000,000 15,000,00 0 2 lighting and electricity 134,981,300 plnelectricity installation (82.5 kva) 1/4 167,725,2 00 41,931,30 0 generator (150 kva) 1/4 185,000,000 46,250,00 0 cable + panel 64/4 2,550,000 40,800,000 lights 100/4 60,000 1,500,000 cctv 10/4 1,800,000 4,500,000 3 supporting facilities 88,000,000 construction of warehouse 80/4 1,250,000 25,000,00 0 toilet construction 1/4 24,000,000 6,000,000 construction of shelters 60/4 3,000,000 45,000,000 operational motor 1/4 16,000,000 4,000,000 shelter procurement 1/4 20,000,000 5,000,000 warehouse procurement 1/4 12,000,000 3,000,000 4 pond production facilities 108,978,80 0 mill 64/4 5,650,000 90,400,000 fence 520/4 39,067 5,078,800 alcon pump 3" 4/4 4,500,000 4,500,000 water quality measuring instruments 2/4 9,000,000 4,500,000 submersible pump 6" 1/4 10,000,000 2,500,000 submersible pump 4" 1/4 8,000,000 2,000,000 5 supporting facilities 5,250,000 small net 8/4 1,000,000 2,000,000 large net 1/4 8,000,000 2,000,000 scales 1/4 2,400,000 600,000 small scales 4/4 650,000 650,000 6 land leases 87,500,000 land rent of 5 years projection cost 30.000 /4 11,667 87,500,00 0 b production costs, operational & general costs 1 production costs 179,658,100 international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 01-19 android based sharia fintech innovation in indonesia to increase inclusive and literate on society’s finance suhartono; juniato sidauruk; octa pratama putra; syamsul bahri; martias; aan rahman; abdul hamid; lukman hakim; indria widyastuti; badurrachman abdurrachman; ninuk riesmiyantiningtias; rizky amali; indra chaidir issn 2807-2049 (online) | 2807-2057 (print) | 16 seed 480,000 50 24,000,00 0 feed 9,336 14,900 139,106,400 additional nutrition 364 45,471 16,551,700 2 operational costs 106,161,900 mulch & lime 4,000 5,800 23,200,000 electricity 4 10,927,425 43,709,70 0 diesel 4 1,388,900 5,555,600 gasoline 4 1,055,575 4,222,300 water treatment 1 7,374,300 7,374,300 no description quantity pri ce total cost sub total harvest costs 6,800 3,250 22,100,00 0 3 general and administrative costs 53,500,0 00 workforce 1 51.000.0000 51,000,00 0 legality and notoriety 1 1,250,000 1,250,000 total production costs 338,070,00 0 c income partial harvest 1 (assuming average size of 100 tails / kg) 1,02 0 56,000 57,120,00 0 57,120,000 partial harvest 2 (assumption of average size 54 tails / kg) 1,38 0 75,000 103,500,0 00 103,500,00 0 great harvest (assuming average size 35 tails / kg) 4,40 0 95,000 418,000,0 00 418,000,00 0 total 6.800 total income / omzet 578,620,000 cost of production, operational and general costs 338,070,000 d net profit 240,550,000 source: (ammana, 2018) 9) projection on principal returns and revenue sharing table 4 projection of principal returns and revenue sharing activity schedule net profit capital owner (investor) principal capital owner 30%(investor) after principal* ammana 20% cultivator 50% (rp) (rp) (rp) (rp) (rp) cycle 1 des-18 240,550,000 240,550,000 cycle 2 jun-18 240,550,000 240,550,000 cycle 3 des-19 240,550,000 118,900,000 36,495,000 24,330,000 60,825,000 international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 01-19 android based sharia fintech innovation in indonesia to increase inclusive and literate on society’s finance suhartono; juniato sidauruk; octa pratama putra; syamsul bahri; martias; aan rahman; abdul hamid; lukman hakim; indria widyastuti; badurrachman abdurrachman; ninuk riesmiyantiningtias; rizky amali; indra chaidir issn 2807-2049 (online) | 2807-2057 (print) 17 | cycle 4 jun-19 240,550,000 72,165,000 48,110,000 120,275,000 cycle 5 des-20 240,550,000 72,165,000 48,110,000 120,275,000 cycle 6 jul-20 240,550,000 72,165,000 48,110,000 120,275,000 cycle 7 des-21 240,550,000 72,165,000 48,110,000 120,275,000 cycle 8 jul-21 240,550,000 72,165,000 48,110,000 120,275,000 cycle 9 des-22 240,550,000 72,165,000 48,110,000 120,275,000 cycle 10 jun-23 240,550,000 72,165,000 48,110,000 120,275,000 total 600,000,000 541,650,000 361,100,000 902,750,000 source: (ammana, 2018) * after deducting the costs of management and business assistance from ammana 30% investor rights of total operating profit / business results equal to 60% of the portion of 50% of total operating profit. example: 30% x total profit (1,805,500,000) = 541,650,000 / 60% x operating profit for investor portion (902,750,000) descriptions: a) the productive land area is 4,000 m2 which is divided into 4 1,000 m2 sized ponds b) shrimp farming uses intensive-lining technology, namely the way to produce shrimp by relying on shrimp growth in artificial feed inputs, with pond water depths of at least 100 cm with high stocking densities using the means of an aerator and pond bottom coated with plastic mulch linings. c) the amount of solid shrimp stocking is 80-120 tails / m2 d) assumption of shrimp survival rate is 81% e) the cultivation period (cultivation cycle) lasts for 4-6 months. f) the assumption of shrimp prices uses the average price of shrimp in 2017. shrimp prices can change at any time according to market conditions with a change in range of +/idr 15,000.00 g) the percentage of profit sharing between capital owners and cultivators is 100%: 0% up to return on capital then becomes 50%: 50% after return on investment until the cultivation development period is complete 10) estimated calculation a) bep for production volume bep = total production costs / average price of bep = 3,856 the turning point is reached if the total production reaches 3,856 kg b) bep for the price of production bep = total production costs / bep average volume = 49,716 the turning point is reached if the selling price is rp. 49,716.00 / kg assuming a harvest of 6,800 kg c) ratio of income per cost (r / c ratio) r / c ratio = gross income / total cost r / c ratio = 1.71 this means that every rp. 1.00 obtains revenue of rp. 1.71 through ammana, the excess assets of investors can be distributed in the form of funding to business people in sharia. not only getting the fund growth, but at the same time giving a blessing to the excess assets of investors because it has been beneficial for other parties to develop their business without usury. there are 2 (two) types of funding, namely musyarakah (the parties contribute to each other's capital) and mudharabah (100% capital from the investor). musyarakah funding means investors together with lkms contribute to each other's capital to finance business actors that are fostered by lkms. whereas mudharabah funding means that investors contribute 100% capital to finance business actors managed by lkms (ammana 2018) the following are data on financing and investment that have occurred in march 2018 to september 2018. table 1 data on financing and investment pt. ammana sharia fintech year 2018 no. month funding investment 1. march rp. 154.000.000 rp. 244.797.500 2. april rp. 363.050.000 rp. 385.593.252 international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 01-19 android based sharia fintech innovation in indonesia to increase inclusive and literate on society’s finance suhartono; juniato sidauruk; octa pratama putra; syamsul bahri; martias; aan rahman; abdul hamid; lukman hakim; indria widyastuti; badurrachman abdurrachman; ninuk riesmiyantiningtias; rizky amali; indra chaidir issn 2807-2049 (online) | 2807-2057 (print) | 18 3. may rp. 268.000.000 rp. 202.367.935 4. june rp. 370.730.000 rp. 535.984.155 5. july rp. 837.201.000 rp. 960.784.498 6. augustus rp. 894.595.000 rp. 685.877.385 7. september rp. 597.000.000 rp. 688.348.894 amount rp.3.484.596.000 rp. .703.753.619 source: (ammana, 2018) in the above table, it can be seen that the value of financing and investment has increased very high despite a decline in funding in september 2018 and investment in august 2018. sharia fintech application is very useful and makes it easier for the wider community to be investing and fund the business. then at last, they are able to improve the welfare of the community as well. conclusion currently there are 10 countries with the largest number of muslims in the world, namely: indonesia (222 million), pakistan (195 million), india (183 million), bangladesh (149 million), egypt (82 million), turkey (79 million), iran (78 million), nigeria (74 million), algeria (40 million) and sudan (39 million). indonesia as the country with the largest number of muslims in the world has a very large influence on the development of sharia fintech because the majority of its business activities are based on sharia principles and sharia fintech also provides convenience in conducting financial transactions such as payment, investment, financing and other transactions. this is in accordance with the benefits of sharia fintech, namely: its nature is transparent (open), mutually beneficial, using a profit sharing system so as to avoid usury / interest according to sharia principles so as to improve the economic welfare of the community. this result coincides with the results of the research conducted by (harefa and kennedy 2018) the increasing understanding and needs of the community towards the economy in accordance with sharia principles has led to the formation of the sharia fintech indonesia association (afsi), one of which is to guide and oversee sharia fintech business activities. although it was only recently established, the number of its members has reached 47 institutions with 27 being sharia fintech and the other being media companies, law offices, consultants and islamic banking. afsi is a member of the islamic finance technology alliance (ifta) as a world fintech association that has 13 members from seven countries. there are 2 types of sharia fintech that are included in the indonesian economy, namely peer to peer (p2p) lending and crowd funding. sharia p2p lending brings together lenders (investors) with loan seekers (borrowers). therefore, p2p will filter and analyze quality borrowers according to sharia principles so that investors feel comfortable. whereas, crowd-funding facilitates fundraising for a project. briefly, the differences between p2p and crowd funding, namely p2p, are similar to debt, while crowd-funding is like a donation. the similarity is that both of them get funding online facilitated by platform providers. whatever the type, sharia fintech has made the community more productive in improving the economy of the region. these results coincide with those obtained by (muzdalifa, rahma, and novalia 2018). not all small and medium micro enterprises (umkm) in indonesia have access to banks and can easily obtain financing, especially those in remote areas. for this reason, the role of sharia fintech is needed to channel the financing of community business activities so that income and welfare of the community can increase. with the increasing number of people who have internet access via mobile phones to remote areas, the role of android-based sharia fintech can overcome these obstacles well. for this reason, infrastructure, government support, socialization and education are needed. this study aims to provide information and education to the public so that they can understand and enjoy the benefits of sharia fintech. there are many benefits that can be felt by the community with the formation of sharia fintech, such as being able to continue school for the sons and daughters of the borrower because their parents' income or welfare increases. sharia fintech business agent must always pay attention and follow the applicable terms and conditions of sharia in order to avoid the elements of usury and gharar. like giving discounts and cashback to investors to fit the scheme. before entering into the principle of contract, sharia fintech must clarify in advance the underline of the transaction from the beginning so that public trust can be maintained so that all parties benefit and the business is increasingly blessed. the novelty of this research is the evolution of sharia-based financial international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 01-19 android based sharia fintech innovation in indonesia to increase inclusive and literate on society’s finance suhartono; juniato sidauruk; octa pratama putra; syamsul bahri; martias; aan rahman; abdul hamid; lukman hakim; indria widyastuti; badurrachman abdurrachman; ninuk riesmiyantiningtias; rizky amali; indra chaidir issn 2807-2049 (online) | 2807-2057 (print) 19 | technology by using interactive and solutive android applications that make it easier for people to access and understand it in improving their welfare. improving the standard of welfare of the community, which is the duty and responsibility of the government, can be carried out jointly with the assistance from various parties. one of them is from the private sector as an official partner of the government from the world of banking, industry, financing, sharia fintech and others. pt ammana fintek syariah is one of the national private companies that helps the government in improving the welfare of the community; both in the city and in remote areas with its company activities. it is engaged in investment and sharia funding based on android applications, so that it can be reached by the wider community. acknowledgement we thank mr. h lutfi adhiansyah as chief executive officer (ceo) and founder of pt ammana fintek syariah, parents and fellow lecturers at bina sarana informatika university, as well as various parties who cannot be mentioned one by one. references adhiansyah, l., supriyono, basri, i. a., & hoessein, m. (2018). about ammana as the first sharia fintech in indonesia. time to get to know us better! retrieved october 1, 2018, from https://www.ammana.id/ akmal, huriyatul. 2016. “analysis of financial literation levels.” jebi (jurnal ekonomi dan bisnis islam) 1(2): 236–44. ali, mohammad daud. 2006. islamic education. jakarta: pt rajagrafindo persada. ammana. 2018. prospektus pengembangan budidaya udang vannamei. jakarta. arun, thankom, and rajalaxmi kamath. 2015. “financial inclusion: policies and practices.” iimb management review 27: 267–87. bansal, shashank. 2014. “perspective of technology in achieving financial inclusion in rural india.” procedia economics dan finance 11: 472–80. caria, pedro da cruz. 2017. “fintech: an explorative study into the characteristics of their business models.” desiyanti, rika. 2016. “literation and financial inclusion and index utility of smes in padang.” bisman jurnal bisnis & manajemen 2(2): 122–34. djawahir, abdillah ubaidi. 2018. “annual conference for muslim scholars.” in teknologi-layanan keuangan, literasi-inklusi keuangan, dan value pada fintech syariah di indonesia: perspektif so-r (stimulus-organism-response) model, surabaya: annual conference for muslim scholars kopertis wialayah iv surabaya, 439–48. fathoni, miftah ahmad. 2001. introduction to islamic studies). semarang: gunung jati. finansialku. 2016. “what is financial inclusion and financial literacy?” www.finansialku.com. gusfahmi. 2007. tax according to sharia. jakarta: pt rajagrafindo persada. harefa, alvani amaerita, and posma sariguna johnson kennedy. 2018. “financial technology, banking regulation and adaptation in indonesia.” fundamental management journal 3(1): 1–11. indonesia, bank. 2014. booklet of inclusive finance. jakarta: bank indonesia’s financial access and msme development department. jang, woo-seok, and woojin chang. 2007. “the impact of fiancial support system on technology innovation : a case of technology guarantee system in korea.” journal of technology management & innovation 3(1): 10–16. leong, carmen et al. 2017. “nurturing a fintech ecosystem: the case of a youth microloan startup in china.” international journal of information management: 92–97. li, zhihong, lanteng wu, and hongting tang. 2018. “optimizing the borrowing limit and interest rate in p2p system: from borrowers’ perspective.” hindawi scientific programming: 1–2. luckandi, diardo. 2018. “analysis of payment transactions using fintech in umkm in indonesia: adaptive structural theory approach.” mukhlisin, murniati. 2018. “sharia fintech and our family finance.” kompas.com. muzdalifa, irma, inayah aulia rahma, and bella gita novalia. 2018. “fintech’s role in enhancing inclusive finance in umkm in indonesia (sharia financial approach).” masharif al-syariah: jurnal ekonomi dan perbankan syariah 3. international journal of emerging issues in islamic studies (ijeiis), vol. 1 (2), 01-19 android based sharia fintech innovation in indonesia to increase inclusive and literate on society’s finance suhartono; juniato sidauruk; octa pratama putra; syamsul bahri; martias; aan rahman; abdul hamid; lukman hakim; indria widyastuti; badurrachman abdurrachman; ninuk riesmiyantiningtias; rizky amali; indra chaidir issn 2807-2049 (online) | 2807-2057 (print) | 20 nakashima, tokushi. 2018. “creating credit by making use of mobility with fintech and iot.” international association of traffic and safety sciences, iatss research 42: 61–66. nengsih, novia. 2015. “the role of sharia banking in implementing inclusive finance in indonesia.” etikonomi 14(2): 221–40. ozili, peterson k. 2018. “impact of digital finance on financial inclusion and stability.” borsa istanbul review 18(4): 329–40. rasyid, muthiah az-zahra, ro`fah setyowati, and islamiyati. 2017. “sharia crowfunding for sharia banking product development from the shariah compliance perspective.” diiponegoro law journal 6: 1–16. riskinanto, anggar, bayu kelana, and deliar rifda hilmawan. 2017. “the moderation effect of age on adopting e-payment technology’.” in in 4th information systems international conference, bali: procedia computer science, 536–543. sharma, anupama, and sumita kukreja. 2013. “an analytical study:relevance of financial inclusion for developing nations.” research inventy: international journal of engineering and science 2(6): 15–20. varga, david. 2017. “fintech, the new era of financial services.” budapest management review xlviii(22–32). yushita, amanita novi. 2017. “importance of financial literation for personal financial management.” nominal 6(1): 11–26. zavolokina, liudmila, mateusz dolata, and gerhard schwabe. 2016. “the fintech phenomenon: antecedents of financial innovation perceived by the popular press.” financial innovation: 2– 16. zawawi, h.somad. 2004. islamic education. jakarta: trisakti university.