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All Journal Maraji`: Jurnal Ilmu Keislaman MALIA: Journal of Islamic Banking and Finance Jurnal Pengabdian UNDIKMA Jurnal Pengabdian Pada Masyarakat METHABDI Journal of Islamic Business Management Studies (JIBMS) Journal of Accounting and Finance Kifah Jurnal Ekonomi dan Bisnis Islam Tawazun: Journal of Sharia Economic Law
Cihwanul Kirom
UIN Sunan Kudus
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Risk Management in Agricultural Financing: Evidence from BMT Assalam Demak, Indonesia Kusrini, Eni; Kirom, Cihwanul
MALIA: Journal of Islamic Banking and Finance Vol 10, No 1 (2026): MALIA: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v10i1.36789

Abstract

Demak Regency is predominantly an agricultural region, yet farmers often face significant capital constraints in cultivating their rice fields, which can delay harvests or even cause crop failure. Baitul Maal wa Tamwil (BMT) Assalam Demak addresses this need by offering agricultural financing repayable at harvest time. However, limited funds mean some farmers struggle to meet the monthly installments required by BMT Assalam Demak, creating a research gap this study seeks to address. This research aims to analyze the risk management practices implemented by BMT Assalam Demak in its agricultural financing scheme, with the broader goal of helping farmers gain more systematic knowledge of agricultural financing to improve productivity and income. A qualitative method was employed, using primary data obtained from informants at BMT Assalam and secondary data from related literature, supported by data collection, validity testing, and analysis techniques. The findings show that BMT Assalam Demak effectively manages financial risks affecting both the institution and its farmer-customers, including through systematic hazard identification, competent staff, and bookkeeping software that streamlines operations. With ten branch offices across Demak Regency, BMT Assalam Demak provides farmers convenient access to financing and to tracking their financing history. The harvest-based installment scheme allows farmers to obtain loans more easily and repay them once their harvest is sold, while BMT Assalam Demak benefits through profit-sharing. This mutually beneficial relationship underscores the importance of sound risk management in sustaining both farmer welfare and institutional trustworthiness.
SUSTAINABLE DEVELOPMENT DITINJAU DARI MATERIAL FLOW COST ACCOUNTING DAN GREEN INTELLECTUAL CAPITAL Suhadi Hadi; An Nisa Rahmawati; Cihwanul Kirom
Journal of Accounting and Finance Vol. 5 No. 2 (2026): Agustus
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/jafin.v5i2.15770

Abstract

The research aims to examine the effect of material flow cost accounting and green intellectual capital on sustainable development (a study of energy sector companies registeredwith ISSI in 2014-2023. This type of research uses a quantitative method. The sampling using a purposive sampling technique. The sample is 70 obatianed 7 companies through a 10-year observation periode. The type of data used is secondary data obatined fom annual report. Data processing uses SPSS version 25. The result of this research indicate that MFCA has a calculated value of 4,234, which is greater then the t table (4234>1,66792). The MFCA variable has a significance level of 0,000 which is smaller than the established significance (0,000<0,05). The GIC variable has a calculated value of 1,751, which is smaller than the t table (1,751<1,66792. The GIC vaiable has a significance leel of 0,084 which is greater than the established significance. The result of the F show a significance of 0,000 which is smalller than the f table which is 3,13. Keywords: Material Flow Cost Accounting; Green Intellectual Capital; Sustainable Development.
Co-Authors Adni, Riyan Afandi, Johan Ahmad Febrizan Akrom, Luqi Zidan Shofi Amalia, Eka Nurul An Nisa Rahmawati Andni, Riyan Anggraini, Devy Dwi Bayu Tri Cahya Betania Kartika Muflih Cahyadi, Iwan Fahri Eni Kusrini, Eni Farcha, Iddiya Fatmawati Fatmawati Fatmawati, Fatmawati Ibadillah, M. Nashuikhul Johan Afandi Naili Izah Putri, Resti Astuti Misatun Riyan Andni Rizka Ulima Qotrunnida Rizki Nur Wijayanti Sari, Putri Nabela Sintiya Sufiana Noor Suhadi Hadi Suhadi Suhadi Ulliasari, Silvina Vicky Mailani Widya Astuty Zunita Zahrotur Rohmah