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All Journal Journal of Indonesian Islamic Studies Journal of Islamic Economics and Philanthropy
Endah Emiarti
Sekolah Tinggi Ekonomi dan Bisnis Islam Al Rosyid Bojonegoro
Religion Education Languange, Linguistic, Communication & Media Other

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Publicly Disclosed Data-Driven Decisions in SPayLater Digital Financing: A Shariah Accountability Analysis Evi Riadhotun Hasanah; Endah Emiarti
Journal of Indonesian Islamic Studies Vol. 5 No. 2 (2026): Journal of Indonesian Islamic Studies (April)
Publisher : Postgraduate Program of the State Islamic Institute of Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/jiis.v6i1.12438

Abstract

This study examines publicly disclosed information on data-driven and algorithmically assisted decision-making in SPayLater digital financing, viewed from the perspective of Shariah Accountability. The study employs a qualitative document analysis within a bounded case. Data were drawn from a purposively selected corpus of publicly available documents, comprising the Product and Service Information Summary (RIPLAY), the Terms and Conditions of Service, the Privacy Policy, official reports, and FAQ pages of PT Commerce Finance/SPayLater, together with relevant academic literature (see Table 1 for the full document corpus), accessed through [state document access period]. As an assessment of publicly disclosed information rather than an audit of PT Commerce Finance's internal system, the data were analyzed thematically using the principles of amanah, mas'uliyyah, 'adl, ihsan, and accountability to Allah SWT. The findings indicate that public disclosures show data-mediated assessment activities-including user selection, credit scoring, eligibility and risk assessment, risk grading, and the determination of financing facilities and limits-that are consistent with some characteristics of automated or algorithmically assisted decision-making, although the precise degree of automation cannot be established from public sources alone. The study did not find publicly available information regarding the algorithms, formulas, variable weights, or machine learning models used by the system; the technical mechanism of the system therefore cannot be assessed in detail. From the perspective of Shariah Accountability, the use of technology in decision-making does not eliminate human and institutional responsibility. Responsibility remains with those who have the authority to design, operate, and oversee the system. Accordingly, such data-driven processes should be accompanied by responsible data management, fair decision-making, meaningful benefit for users, and adequate human oversight and correction mechanisms.
Analysis of the Health Level of Sharia Banks Using the RGEC Method in 2019-2023 Miftahul Huda; Wan Aziza Said; Izzatul Muna; Endah Emiarti
Journal of Islamic Economics and Philanthropy Vol. 8 No. 1 (2025): August
Publisher : Universitas Darussalam Gontor

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Abstract

Indonesia embraces a dual banking framework where both conventional and Sharia banks operate simultaneously. This coexistence allows a diverse range of financial services to cater to various customer needs. Despite this, Sharia banking accounts for only 7.3% of the nation's total banking sector. This limited market share is indicative of challenges such as lower public awareness and less competitive financial products compared to conventional banks. Therefore, assessing the health of Sharia banks is essential for ensuring their sustainability, enhancing financial stability, and building public trust in their operations.This research examines the health of Sharia banks from 2019 to 2023, using the RGEC (Risk Profile, Good Corporate Governance, Earning, and Capital) method. A quantitative approach with descriptive analysis reveals that, on average, Sharia banks demonstrated varying degrees of health, with some excelling while others struggled to meet standards set by regulatory bodies. The result of this study is that in 2019 the health of Sharia commercial banks was ranked "quite healthy" which then improved in 2020 by getting a "healthy" rating, in the last 3 years the health of Sharia commercial banks has declined again with a rating of "quite healthy". The findings of this researc highlight specific areas for improvement and strategic growth within the sector.
Co-Authors Evi Riadhotun Hasanah Izzatul Muna Miftahul Huda Wan Aziza Said