Luqyan Tamanni, Luqyan
Islamic Finance, Industrial and Macroeconomics Analysist, BATASA Tazkia Consulting

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ACCOUNTING EDUCATION, DISCIPLINE, AND SUPERVISION WHEN WOMEN IN CHARGE IN ISLAMIC MICROFINANCE: CASE STUDIES OF INDONESIA AND PAKISTAN Mukhlisin, Murniati; Tamanni, Luqyan
Journal of Islamic Monetary Economics and Finance Vol. 11 No. 2 (2025)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jimf.v11i2.1747

Abstract

This paper investigates the relations between women's freedom within the family and their access to accounting education, adherence to discipline, and supervision for the cases of Indonesia and Pakistan using the Structural Equation modelling. The participation of women in microfinance is deemed crucial for the success of poverty alleviation programs, particularly in countries where group-based initiatives are prevalent. The observation reveals that women involved in Islamic microfinance programs experience economic, moral, and religious empowerment, enabling them to overcome economic challenges and poverty, thereby enhancing their living standards. The findings indicate that women's ability to manage family finances has a direct impact on their access to accounting education, discipline, and supervision. The argument posits that autonomy plays a significant role in influencing accounting education, discipline, and supervision within the observed groups in Indonesia and Pakistan. The study further documents that the influence of women's life freedom in Baitut Tamkin Tazkia Madani (BTTM) Indonesia on accounting education and supervision surpasses that in Akhuwat Pakistan. Conversely, the impact of women's life freedom in BTTM on accounting discipline is lower than that in Akhuwat. This research addresses the existing gap in the literature concerning the study of women and Islamic microfinance, emphasizing the importance of considering Islamic perspectives on women, family, and microfinance in social policies aimed at poverty eradication. ACKNOWLEDGMENT The authors gratefully acknowledge the partial support of the Ministry of Religious Affairs of the Republic of Indonesia, as well as the research support provided by BTTM (Bogor, Indonesia) and Akhuwat (Lahore, Pakistan). We also express our sincere appreciation to the journal’s editors and anonymous reviewers for their constructive comments and valuable suggestions.
The Analysis of Crowdfunding Implementation as an Alternative Financing for Islamic Microfinance Institution Karimah, Diva Azka; Tamanni, Luqyan; Indra, Indra; Pamuncak, Mohammad Bintang
AL-MUZARA'AH Vol. 13 No. 1 (2025): AL-MUZARA'AH (June 2025)
Publisher : Department of Islamic Economics, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jam.13.1.95-107

Abstract

Islamic Microfinance Institutions (IMFIs) play a crucial role in delivering financial services to Micro, Small, and Medium Enterprises (MSMEs), thereby advancing financial inclusion and fostering economic empowerment. Despite their significance, IMFIs frequently encounter major constraints, particularly limited access to capital. In contrast, technological advancements have introduced innovative and efficient financing alternatives, most notably in the form of financial technology (fintech). This study investigates the potential for collaboration between IMFIs and fintech, with a particular emphasis on crowdfunding as a financing mechanism. It seeks to identify the benefits and opportunities, alongside the costs and risks, associated with the implementation of fintech-based crowdfunding as an alternative financing source for IMFIs. Adopting a critical review research paradigm and a mixed-method epistemological approach, the study employs two key methodologies: (1) the development of a typology outlining the benefits, opportunities, costs, and risks of collaboration; and (2) the application of the Analytic Network Process (ANP), using the typology as the foundation for model construction. Findings indicate that experts generally perceive the benefits and opportunities of such collaboration to outweigh the associated costs and risks. Notable advantages include enhanced access to capital and the cultivation of a more robust investment culture within IMFIs. On the other hand, key concerns include infrastructural limitations and the potential for capital loss. To mitigate these risks and maximize collaborative benefits, the study highlights the importance of strengthening institutional management across both IMFIs and fintech platforms.
Analisis Pengaruh Literasi Keuangan Syariah Terhadap Perencanaan Dan Pengelolaan Keuangan Syariah Keluarga Pasangan Muda Pasca Pandemi Covid 19 Nuriman, Nurfitriavi; Tamanni, Luqyan; Indra, Indra
Journal of Comprehensive Science Vol. 2 No. 8 (2023): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v2i8.501

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi literasi keuangan syariah, perilaku keuangan dan ketahanan keuangan terhadap perencanaan dan pengelolaan keuangan syariah pasangan muda pasca pandemic covid 19. Penelitian ini merupakan penelitian kualitatif menggunakan Structural Equation Model Partial Least Square (SEM-PLS) dengan data primer yang diambil dari penyebaran kuesioner berdasarkan convinience sampling yang berjumlah 250 responden.Literasi keuangan syariah dipengaruhi oleh faktor pendapatan/pekerjaan. Literasi keuangan syariah berpengaruh kepada perencanaan keuangan dengan sifat full mediation karena hanya signifikan pada pengaruh tidak langsungnya melalui perilaku keuangan dan ketahanan keuangan. Perilaku keuangan dipengaruhi oleh tingkat toleransi resiko dan literasi keuangan syariah. Ketahanan keuangan dipengaruhi oleh literasi keuangan dan perilaku keuangan. Perencanaan keuangan syariah dipengaruhi oleh perilaku dan ketahanan keuangan. Terakhir, pengelolaan keuangan syariah dipengaruhi oleh literasi keuangan, perilaku keuangan, dan ketahanan keuangan.