Sultan Journal of Social Sciences and Humanities

The Three Pillars of Ownership in Islamic Economics: The Hadith Approach and the Validity of Sanad-Matan

Khoirul Fathoni — Sun, 05 Oct 2025 00:00:00 +0000

Every economic system has characteristics, so a system deserves to be called an established economic system. No exception to the Islamic economic system. The property ownership model is among the unique features of the Islamic economic system. This study aims to determine the extent to which the principle of ownership in Islamic economics can be used as a basis from a hadith perspective. The method used in this research is a literature study using the Jamami'ul Kalim software to find the position and quality of hadith related to property ownership. In the search, it has been found several hadiths that do have the quality of sanad and Matan, which are classified as vital. However, some hadiths have dho'if qualities. The paper concludes that Islamic economics can be called an economic system that stands alone, which differs from capitalist and socialist systems based on the ownership model. Islamic economics offers 3 types of ownership: relative, individual, and general. Based on the hadith search, these 3 offers have their basis. According to the author's opinion, all three of them deserve to be used as the basis of ownership in Islam, even though there are weak hadiths in the general ownership section

The Effectiveness of Tax Reform on Taxpayer Compliance in Digital Age

Adelia Wijayanti, Dimas Aditya, Yusuf Adam Hilman — Sun, 05 Oct 2025 00:00:00 +0000

The rapid advancement of information technology has driven structural transformation in public administration systems, including the taxation sector. In response, the Indonesian government has initiated digital-based tax reform as a strategic effort to improve administrative efficiency, transparency, and accountability, while simultaneously expanding the national tax base. This study aims to evaluate the effectiveness of such digital tax reform in enhancing taxpayer compliance in the digital era, employing a qualitative approach through an extensive review of academic literature and recent policy documents. The findings indicate that the implementation of systems such as e-Filing, e-Billing, e-SPT, and the Core Tax Administration System has positively contributed to simplifying reporting and payment procedures, while also strengthening real-time oversight and control mechanisms. The study underscores the necessity of a multidimensional approach to digital tax policy development—one that not only prioritizes technological innovation but also encompasses institutional capacity-building, public education, regulatory harmonization, and the creation of an inclusive, responsive taxation system that aligns with the evolving characteristics of the digital economy. The effectiveness of tax reform depends largely on an integrated policy ecosystem and the active participation of citizens as central actors within the tax system. Therefore, Indonesia’s digital tax transformation must not only aim to increase revenue collection but also to reinforce fiscal legitimacy and long-term equity

Pentahelix Model-based Collaboration in the Implementation of Covid-19 Mitigation Policies

Laily Ainur Rahmah, Ainun Nisa, Muhammad Kamil — Sun, 05 Oct 2025 00:00:00 +0000

This study purpose to review and analyze the implementation policy to prevent Pandemic Covid-19 through pentahelix collaboration, using previous research as a reference source which is then analyzed to find out the urgency and differentiation between the research. From the results of previous research analysis, it can facilitate the author in understanding the phenomena and problems that happening in the implementation of the Covid-19 policy, so that it can make analyzed more specifically the role of the pentahelix collaboration in the implementation of policies, so as to produce the problem solving that can be used in the future. This study uses literature study method, in the form of journal, books, and other supporting documents. In addition, the study also used data obtained from the website of the drone emprit academic which contains the results of social media analysis, which is then reprocessed to be analyzed and narrated. This study refers to pentahelix model theory. So through this method and theory, it can be known that the results of the research is a collaboration conducted by the five pentahelix elements (government,society, academia,media, and private sector) still not implemented to the maximum. This was due to a lack of understanding of the policies made by the government in prevent the Covid-19.

Gibran Rakabuming Raka's Impression Management Strategy as a Muslim During The 2024 Presidential Election Campaign Through The Instagram Account @gibran_rakabuming

Dafuyatur Rurojifah, Muhammad Misbahuddin, Khafidhoh — Sun, 05 Oct 2025 00:00:00 +0000

his study examines Gibran Rakabuming Raka's impression management strategy through Instagram during the 2024 Presidential Election campaign. As the youngest vice presidential candidate and President Jokowi's son, Gibran strategically leveraged @gibran_rakabuming platform to build an image as a dynamic young Muslim leader who was close to the people. Using a qualitative approach with the method of cultural anthropology, this study focuses on two main aspects: Gibran's impression management strategy as a young Muslim and da'wah messages through Islamic symbols in its content. The results showed that Gibran applied three main impression management tactics: ingratiation to build a likable impression, self-promotion to promote self-ability, and exemplification to show positive behavior. Interestingly, Gibran avoided the strategies of supplication and intimidation, choosing a completely positive and constructive approach. The analysis of Islamic symbols in his uploads during the campaign shows the strategic use of religious elements as a medium for da'wah. Fashion symbols (cocoa shirts, sarongs, peci, turbans) represent the simplicity and identity of Indonesian Muslims, while action symbols (kissing the hands of ulama, bowing down) reflect the morality of respect. The symbol of the place (mosque, Islamic boarding school) shows an attitude of appreciation for the crucial places for Muslims, the temporal symbol (the celebration of special days) shows that this overall strategy serves to build an emotional connection with Muslim voters and provide religious validation in the Indonesian political context.

Exploration of Dakwah Bilhaal and Billisaan in the Digital Era An Islamic Communication Perspective

Yogi Fery Hidayat — Wed, 08 Oct 2025 00:00:00 +0000

This study examines the transformation of the dakwah methods of bilhaal (role modeling) and billisaan (verbal communication) in the digital era from the perspective of Islamic communication. The study employs a qualitative approach based on literature review, analyzing the role of digital media in supporting dakwah in accordance with the principles of Islamic communication. The findings of this research include the fact that bilhaal, which emphasizes real-life behavior, has now shifted to social media, presenting challenges to authenticity in the digital world. Meanwhile, billisaan utilizes various digital platforms such as YouTube, podcasts, and Instagram Live, providing opportunities to reach a global audience interactively. Digital media expands the reach of dakwah, enhances interactivity, and offers flexible formats. However, challenges such as the risk of excessive image-building, information distractions, and superficial understanding also arise. This study also finds that relevant, inspiring, and contextual digital dakwah can meet the spiritual needs of an increasingly complex society, especially the younger generation. With an approach that integrates both traditional and digital methods, dakwah can become an effective instrument for social and spiritual transformation.