ANALISIS KONSEP KEPATUHAN BERAGAMA DARIPADA PERSPEKTIF ISLAM

Main Article Content

Azra Qistina Abdul Azis
Mohd Rizal Muwazir

Abstract

Kepatuhan beragama merupakan salah satu pembolehubah yang boleh mempengaruhi tingkah laku seseorang dalam membuat keputusan pengurusan. Kepentingan tersebut menyebabkan terdapat pelbagai instrumen dibangunkan di serata dunia bagi mengukurnya. Namun, ia ternyata belum cukup memandangkan sehingga kini hanya terdapat beberapa instrument yang benar-benar relevan untuk mengukur kepatuhan beragama daripada perspektif Islam. Perbezaan fahaman agama dan kebudayaan antara punca utama sebahagian skala tersebut ditolak terutamanya jika ia berfokuskan agama Kristian. Adapun, ada yang beranggapan pemansuhan item bersifat “gender-specific” (seperti model El-Menouar, 2014) dianggap sesuai dijadikan pengukur kepatuhan beragama Islam. Namun ia dilihat kurang mengambil kira aspek amalan sunah dalam Islam. Berbeza dengan model El-Menouar yang terdiri daripada: “basic religiosity”, “central duties”, “religious experience”, “religious knowledge” dan “orthopraxy”, kajian ini menggunakan istilah yang lebih menyeluruh berdasarkan Syariah Islam di mana Quran dan Hadis dijadikan sebagai sandaran utama. Demikian, dimensi “al-taqarrub”, “al-ibadah”, “al-ma’rifah”, “al-muraqabah” dan “al-halal” diperkenalkan sebagai konsep kepatuhan beragama menurut perspektif Islam.

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How to Cite
Abdul Azis, A. Q., & Muwazir, M. R. (2021). ANALISIS KONSEP KEPATUHAN BERAGAMA DARIPADA PERSPEKTIF ISLAM. Online Journal of Islamic Management and Finance (OJIMF), 1(1), 48–62. https://doi.org/10.22452/ojimf.v1i1.29699
Section
Islamic Accounting

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