Analysis of Maqashid Sharia against Trust and Participation of Mosque Jamaah

Riza Ramadhan, Whedy Prasetyo, Agung Budi Sulistiyo

The maqashid sharia consists of five aspects of islamic law, namely maintaining religion, maintaining the soul, maintaining reason, guarding offspring and protecting property. These five principles of maqashid sharia will be proxied by internal control, accountability and transparency. Internal control is a way for an entity or organization to safeguard its assets, this is clearly in accordance with the fifth point of maqashid sharia namely Hifdz Al-Maal or maintaining property. For this reason, internal control is one of the proxies of Maqashid Syariah. The next proxy is accountability and transparency. Accountability and transparency can be interpreted with responsibility and honesty, this is clearly in accordance with the main purpose of the second maqashid sharia, Hifdz An-Nafs or maintaining the soul. The main purpose of the first maqashid, Hifdz Ad-Din or maintaining religion, can also be attributed to accountability and transparency. This study examines the effect of internal control, accountability and transparency against trust and participation of mosque worshipers.

This study uses a quantitative approach. The quantitative approach is used to analyze and examine the influence of internal control, accountability and transparency against trust and participation of mosque worshipers or jamaah. The quantitative analysis used in this study consisted of descriptive analysis to see an overview of population characteristics and path analysis. Path analysis is used to test hypotheses using Structural Equation Modeling (SEM). The population in this study were jamaah from all major mosques located in Lumajang Regency, Jember Regency, Situbondo Regency, Bondowoso Regency and Banyuwangi Regency, East Java. In this study the unit of analysis amounted to 125 jamaah from five large mosque located in the District. The sampling technique in this study uses the quota sampling method.

Based on the results of the analysis of the study shows that the influence of internal control over the trust of jamaah is not significant. The effect of accountability on the trust of jamaah is insignificant. The influence of transparency on the trust of jamaah is significant. The influence of internal control on the participation of jamaah is not significant. The influence of accountability on the participation of jamaah is significant and lastly, the effect of transparency on the participation of jamaah is insignificant.