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All Journal JABE (Journal of Accounting and Business Education) Jambura Accounting Review Jurnal Riset Akuntansi Aksioma AL-ARBAH: Journal of Islamic Finance and Banking Journal of Multiperspectives on Accounting Literature Al-Muhasib: Journal of Islamic Accounting and Finance Engagement: Jurnal Pengabdian Kepada Masyarakat IJABAH: Indonesian Journal of Sharia Economics Business and Halal Studies JIES : Journal of Islamic Economics Studies Jurnal Pengabdian Masyarakat Inovasi Indonesia
Moch. Shulthoni, Moch.
Unknown Affiliation
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

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Sharia Financial Literacy, Religiosity, and MSME Loan Decisions at BSI in Genteng District Hidayah , Dita Nazillatul; Amijaya, Rachmania Nurul Fitri; Shulthoni, Moch.
AL-ARBAH: Journal of Islamic Finance and Banking Vol. 8 No. 1 (2026)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2026.8.1.30694

Abstract

Purpose - The purpose of this study is to examine the effect of Islamic financial literacy and religiosity on MSMEs’ decisions to apply for People’s Business Credit (KUR) financing in Banyuwangi Regency. Method - To achieve this purpose, the study uses a quantitative approach with a logistic regression analysis model to test the hypotheses. The number of respondents in this study was 100 MSME owners who had been running their businesses for at least 6 months and were located in Genteng District, Banyuwangi Regency. This study aims to determine the influence of Islamic financial literacy and religiosity on the decision to apply for a loan at Bank Syariah Indonesia's KUR program. Result - The findings of this research show that Islamic financial literacy has a positive effect on the decision to apply for KUR, and religiosity also has a significant positive effect on KUR application decisions among MSMEs in the area studied. Implication - The findings imply that improving Islamic financial literacy and strengthening sharia-based values can increase MSMEs’ willingness to access KUR financing. Therefore, Islamic banks and policymakers should prioritize financial education and value-based outreach to enhance MSME access to sustainable capital and support local economic development. Originality - This study is original in that it simultaneously examines Islamic financial literacy and religiosity as determinants of MSMEs’ decisions to apply for sharia-based KUR financing, using a logistic regression approach in a regional MSME context. Furthermore, there is a specific research gap, namely the limited empirical evidence that comprehensively analyzes how Islamic financial literacy and religiosity influence MSMEs' actual decisions to apply for Sharia-based KUR financing at the district level, particularly using a binary outcome-based dependent variable design (apply or not apply). Most previous studies have focused more on interests, perceptions, or preferences, rather than on quantitatively observed real-world decisions. Keywords: Islamic financial literacy, religiosity, Sharia KUR, MSME financing,, logistic regression, Bank Syariah Indonesia, Banyuwangi
Analisis Islamic Corporate Governance dalam Meningkatkan Kinerja Lembaga Amil Zakat, Infaq dan Shadaqah Muhammadiyah (Lazismu) Bondowoso: Analysis of Islamic Corporate Governance in Improving the Performance of the Muhammadiyah Zakat, Infaq and Shadaqah Collection Institution (Lazismu) Bondowoso Isnani, Rofiqoh Nur; Fadah, Isti; Shulthoni, Moch.
IJABAH: Indonesian Journal of Sharia Economics, Business, and Halal Studies Vol. 3 No. 1 (2025): Ijabah Volume 3 Number 1 Year 2025
Publisher : IJABAH: Indonesian Journal of Sharia Economics, Business, and Halal Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ijabah.v3i1.633

Abstract

The purpose of this research is to explore the implementation of the principles of Islamic Corporate Governance and analyze the implementation of the principles of Islamic Corporate Governance in improving the performance of the Muhammadiyah Amil Zakat, Infaq and Shadaqah Institution in Bondowoso Regency. Implementation of Islamic Corporate Governance by analyzing the principles in it, namely the principles of transparency, accountability, responsibility, independence, justice and sharia compliance. In this study, the informants were the President Director, Director of Fundraising and Cooperation, Director of Empowerment and Distribution and Director of Finance and Assets of Lazismu Bondowoso. The research method used in this research is qualitative with a case study approach. The results of this study are first, the mechanism for implementing Islamic Corporate Governance by Lazismu Bondowoso has generally been implemented but not fully. Because, there are some shortcomings in several aspects of accountability and transparency. Second, the application of Islamic Corporate Governance aspects, namely transparency, accountability, responsibility, independence, fairness, sharia compliance, has a positive impact on improving the performance of Lazismu Bondowoso.
Co-Authors Afif Difa Asy Syafiq, Muhammad Ahmad Roziq Ahmad, Zakiyyah Ilma Ahsin Kusuma Mawardi, Ahmad Alfan Ainul Yaqin Aulia Rohim Amanda, Yusfitta Anugerah, Eza Gusti Aufilana, Fiftah Shafi Bambang Piluharto Bayu Aprillianto Hidayah , Dita Nazillatul Isnani, Rofiqoh Nur Isti Fadah Lestari, Oky Mulyono, Resha Dwi Ayu Pangesti Puspita, Dewi Ayu Rachma Arifanti, Rachma Rachmania Nurul Fitri Amijaya Ulfa Hardinawati, Lusiana Yuliyantika, Rinda