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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jesya (Jurnal Ekonomi dan Ekonomi Syariah)
Fuad Yanuar Akhmad Rifai
Institut Agama Islam Syubbanul Wathon
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Konstruksi Gaya Hidup Paylater Gen Z Muslim : Fenomenologi Literasi Keuangan Syariah dan Gharar Digital Sekar Kumala Dhani; Fuad Yanuar Akhmad Rifai; Qurotul Aini
Jesya Vol 9 No 2 (2026): ARTICLES : RESEARCH JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2663

Abstract

Penelitian ini bertujuan untuk menganalisis konstruksi gaya hidup penggunaan fitur paylater pada Generazi Z muslim serta mengidentifikasi bentuuk gharar digital dalam praktik fintech lending. Penelitian ini menggunakan pendekatan kualitatif dengan desain fenomenologi melalui wawancara mendalam terhadap informan pengguna paylater. Hasil penelitian menunjukkan bahwa penggunaan paylater tidak semata didorong oleh perilaku konsumtif,tetapi juga sebagai strategi bertahan hidup (survival strategy) dalam menghadapi kebutuhan ekonomi yang mendesak. Namun demikian terdapat fenomena dionansi kognitif Dimana pengguna tetap menggunakan layanan yang mengandung unsur ribawi meskipu memiliki kesadaran religious. Selain itu,praktik fintech lending menunjukan adanya potensi gharar digital yang tercermin dari ketidakjelasan kntrak. Kurangnya transparansi biaya serta pengabaian syarat dan ketentuan oleh pengguna. Penelitian ini menegaskan bahwa literasi keuangan syariah berperan penting dalam membentuk kemampuan individu dalam memahami risiko dan menjaga integritas Keputusan finansial di era digital.
Forensic Accounting and Ethical Governance in Subsidised Energy Distribution: Evidence from Indonesia Fuad Yanuar Akhmad Rifai
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 16, No 1 (2026): Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.16.1.2026.129-135

Abstract

This study examines how forensic accounting mechanisms, when complemented by maqāṣid al-sharīʿah–based ethical principles, can strengthen accountability, transparency, and fairness in Indonesia’s subsidised LPG distribution system. Specifically, it explores governance challenges—including weak internal controls, information asymmetry, ethical dilemmas, and limited public accountability literacy—and develops an integrative accountability framework to support ethical public governance. This study adopts an interpretive qualitative approach using in-depth interviews, limited field observations, and document analysis. Participants include government regulators, distribution agents, and public auditors involved in subsidy supervision. Data were analysed through thematic coding guided by forensic accounting indicators and maqāṣid-informed ethical considerations, with credibility ensured through triangulation and reflexive analysis. The findings indicate that governance inefficiencies largely arise from inadequate alignment between forensic control mechanisms and ethical accountability practices. While forensic accounting enhances transparency through evidence-based oversight, maqāṣid al-sharīʿah contributes an ethical foundation for distributive justice and public trust. Based on these findings, the study proposes an integrative accountability framework that connects technical control with ethical reasoning in public sector governance. The study suggests that policymakers strengthen fraud mitigation and governance quality by reinforcing forensic oversight alongside ethics-oriented capacity building grounded in principles of justice (‘adl), moral responsibility (amānah), and public welfare (maṣlaḥah). This study offers an integrative perspective on forensic accounting and maqāṣid al-sharīʿah in public sector governance, contributing to the literature on ethical accountability and value-based governance in subsidy management contexts.   
Co-Authors Qurotul Aini Sekar Kumala Dhani