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Dampak Financial Technology (Fintech) dalam Meningkatkan Aksesibilitas dan Keberlanjutan Keuangan pada Perbankan Syariah Yuniar Tri Hidayah; Rosyadi, Imron
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.8525

Abstract

This study aims to examine the influence of financial report accessibility and sustainability reporting on the implementation of financial technology (fintech) in Islamic banking in Indonesia. A causal-comparative method with a quantitative approach was employed. The independent variables include financial report accessibility, measured using Return on Equity (ROE), and sustainability reporting, assessed using a sustainability report disclosure index. The dependent variable is fintech, categorized by digital service types such as mobile banking and internet banking. Data were collected from Islamic banking financial statements listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period using purposive sampling based on specific criteria. The results reveal that both financial accessibility and sustainability reports significantly influence fintech adoption. This indicates that higher access to financial information and stronger sustainability commitments increase the likelihood of Islamic banks adopting fintech as part of their efficiency and service innovation strategy.
Co-Authors . Haryadi . Kholik ., Rafiqurahman A.S, Putra Wisnu Abdul Aziz Abdul Rahman Siregar, Abdul Rahman Abdul Rozak Achmad Soeharto Ade Irman, Ade Agung Mubyarto Agung Sudrajad Agustianto, Bima Ahmad Sarbini, Ahmad Ahyani, Fatchan Alhidayany, Desriza Amri , Amri Ana Maulana, Ana Andi Hasad Andika Aprilianto, Andika Anggun, Nita Putri Angkasa, Winoto Annisa, Indira Rahma Apristiani, Afita Argamjav, Bayanzul Arief Wisnu Wardhana, Arief Wisnu Ariesmunandar, Ariesmunandar Arif Octa Arisandi Arifin, Mohamad Zaenal Asep Kusnadi, Asep Asep, Mohamad Ashim Asia, Siti Nur Aulia Aulia Azhar Alam Azis Wisnu Widhi Nugraha Baasith, Muhammad Badri, Muhammad Arifin Badruddin ., Badruddin Badrus Samsul Fata Bisri, Abdul Mukti Budiarto, Muhamad Agung Cahaya, Renata Cahyaningtias, Cindy Eka Cantika, Rizkha Arum Christin Marganingsih Santosa Damayanti, Nurliaeka Daru Tri Nugroho Deni Iskandar Dewi, Putri Ayu Nuraini Dhimas Satria Dwi Tantya, Ega Aulia Dwinanto Dwinanto Dzil Jalal, A M Fadli Eko Sugiarto Elvri, Rini Erma Rusdiana Erny Listijorini Estetika, Rio Fachry Abda El Rahman Fahruddin Ali Sabri Faiza, Nurul Falasifah Ani Yuniarti, Falasifah Ani Fasya, M Haykal Fasya, M. Haykal Fitria, Mawaddatul Fitriani, Mustika Fuad, Helmy Ziaul Gunarto, Toto Hadi Wahyudi Hania Sumarni Haryadi - Hasan, Mohammad Abdul Kholiq Hazlia, Alya Zahwa Ayu Herdiana, Herdiana Hikmatulloh, Alifsyah Husain, Muhammad Irsyad Indriani, Heni Ipick Setiawan Isman Isman, I Istianah Istianah Isykarima, Azam Jaih Mubarok Joko Prastowo Julia, Inggrit Kahar, Aisyah Karisma, Dwi Pratika Karmanah, Karmanah Khaerani, Kirana Khairat, Imalatul Khazin, A. Mufti KHOERULLATIF, FAHMI Kosim . Kusbaryanto Kusumastuti, Arifah Dewi Lestari, Nanda Wilda Linda Astuti, Linda Lukmanul Hakim Mawadi, Habloel Ma’arif, Wildan Mufti Mohammad Isfironi Mubarok, M. Malik Muh Nur Rochim Maksum Muhamad Arifin, Muhamad Muhammad Husnur Rofiq Muhammad Taufik Hidayat, Muhammad Mukhammad Nur Hadi Munawaroh, Muhammad Muthoifin Na:am, Muh Fakhrihun Nathania, Maurizza Ni Ketut Caturwati, Ni Ketut Ningsih, Erlin Indaya Nor Wijaya, Rendra Novita Sari, Lia Novitasari, Mistati Nugroho, Bramantyo Suryo Nugroho, Fajar Surya Tri Nugroho, Wisnu Adji Oktavia, Reza Putri Oktavian, Hanafi Ryo Oktridarti, Levy Pahmiyatul Ilmi, Diki Paningal, Badarbendu Parwito Parwito, Parwito Perwithosuci, Winny Prasetyo, Tri Hari Prastiwi, Zuli Pratama, Novreza Purnomo Sidhi, Syailendra Sabdo Djati Purnomo, Widhiatmoko Herry Purwanto, Burhan Eko Qolbi, Fikri ‘Ainul Rahmat Rahmawati, Zulfah Rais Sayyaf, Chaidhir Ratna Nugraheni, Yudhi Ridlwan Kamaluddin Rina Lusiani Rina Susanti Risqy Safitri, Adira Cahya Rizka Rizka, Rizka Robbani, Muhammad Robbani Ridho Romdhon, Taufik Pathu romi wiryadinata Rozikin, Opik Rudiyanto, Mohammad S, Christin Marganingsih Sa'diyah, Siti Sami'an, Sami'an Saputra, Ehsan Tri Sargo, Sugiarto Semendawai, Abdul Setyawati, Almasah Farah Diah Setyowat, Eni Sham, Fariza Md shinta, Seftya dwi Shofi, Muhammad Aminuddin Sholihah, Mar'ati Sinatra, Ryan Dede Siti Asiah Soedarmanto Indarjulianto Sri Warjiyati Sridadi, Tri Witjaksono Suhendar, Megayana Indritia Sulistianingsih, Erlisa Suliyanto, Eko Suliyono Suliyono, Suliyono Sulthon, M Sunardi Sunardi Sururi Susanto, Prio Sutrisna, Marlin Syamsul Fatoni Syamsul Hidayat Taftazani, Alhilal Hilbram Tika, Yori Manis Tri Mulyono Triesa, Sevira Ananda Umair, Kuswoyo Abu Vefiadytria, Eza Agfonicha Wahyudi, Hadi Warnadhani, Etmin Widastuti, Atry Tresya Widiyastuti, Dini Laili Winasis Winasis Yanuartono Yayuli Yoyo Hambali Yuliawan, Deddy Yuniar Tri Hidayah Zaimuddin, Ashlaha Baladina Zeti Nofita Sari Zulfian, Moch Rifqi Putra