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Sharia Financial Inclusion as a Moderating Variable of The Influence of Sharia Financial Literacy on The Decision To Use Sharia Services Vidya Ramadhan Putra Pratama; Rabiyatul Jasiyah; Yeni Indraningtyas; Liza Utama; Nadjah Thalib
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 4 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i4.12089

Abstract

This study aims to analyze the role of Islamic financial inclusion in moderating the relationship between Islamic financial literacy and people's decisions to use Islamic financial services. Amidst the growth of the global Islamic economy, Indonesia faces the challenge of a significant gap between the level of Islamic financial literacy and inclusion. This study uses a quantitative approach with a survey method of Islamic financial service users. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) to test the moderating effect. The results of the literature synthesis indicate that high Islamic financial literacy does not automatically increase the decision to use Islamic services without adequate accessibility through financial inclusion. Islamic financial inclusion is predicted to strengthen the positive influence of literacy on consumer decision-making. This study provides a theoretical contribution to the development of consumer behavior theory in Islamic economics and provides practical implications for regulators in formulating a national strategy for Islamic financial inclusion.
Navigating Human Resource Capacity and Accountability Challenges in Decentralized Public Finance: A Qualitative Meta-Synthesis Rabiyatul Jasiyah; Suriadi Suriadi
Fundamental and Applied Management Journal Vol. 4 No. 2 (2026): Fundamental and Applied Management Journal
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i2.654

Abstract

This study aims to analyze and synthesize prior research on navigating human resource capacity and accountability challenges in decentralized public finance through a Systematic Literature Review (SLR). The review focuses on how human resource capacity, fiscal autonomy, digital governance, and accountability mechanisms interact in shaping the effectiveness of decentralized public financial management. The SLR method was employed because it allows a structured and transparent synthesis of previous findings, identifies recurring patterns, and clarifies inconsistencies across studies. Literature was searched through the Directory of Open Access Journals (DOAJ), covering publications from 2022 to 2026, using combinations of keywords related to fiscal decentralization, human resource capacity, accountability, transparency, local government finance, and public financial management. The initial search identified 63 records, which were then screened based on title relevance, abstract suitability, research focus, publication year, full-text availability, and substantive alignment with the topic. After the selection process, 11 articles were retained for final review and analyzed through descriptive-qualitative synthesis. The findings indicate that decentralized public finance becomes more effective when supported by competent human resources, merit-based administration, strong internal control, adequate digital systems, and meaningful citizen participation. In contrast, weak technical capacity, fiscal dependence, fragmented institutions, and limited managerial autonomy repeatedly hinder accountability outcomes. This review contributes to the literature by reinforcing the capacity–accountability linkage as a central explanatory framework and by offering practical insight for policymakers and public administrators seeking to strengthen local fiscal governance in decentralized settings.