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All Journal Jurnal Hukum Ekonomi Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Burhanudin, Ujang
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Sinergi Antara Bank Syariah dan P2P Lending Fintech dalam Meningkatkan Akses Pembiayaan bagi UMKM di Jawa Barat: Analisis Systematic Literature Review (SLR) Mulyana, Iwan; Maulin, Mery; Burhanudin, Ujang; Amany, Amany
Jurnal Hukum Ekonomi Syariah Vol 3 No 2 (2024): Jurnal Hukum Ekonomi Syariah
Publisher : STAI Al Musaddadiyah Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37968/jhesy.v3i2.960

Abstract

This study aims to explore and analyze the synergy between Islamic banks and P2P lending fintech in improving accessibility and financing efficiency for MSMEs in West Java. The methodology used is a Systematic Literature Review (SLR), which allows the researcher to identify, assess, and synthesize relevant studies from the past five years. The main findings show that collaboration between Islamic fintech and Islamic banks can significantly enhance financial inclusion through faster and more accessible financing. Blockchain technology is identified as a key factor in improving transparency and security of transactions, although the existing regulations remain a major challenge. The study concludes that a strong synergy between these two entities can support MSME growth, but its successful implementation heavily depends on more adaptive regulatory support. The practical implications of this research include recommendations for regulators to strengthen the legal framework supporting Islamic fintech innovation, while the social implications involve increasing access to more inclusive financial services for MSMEs, which in turn can drive local economic growth. The limitations of this study are related to its regional focus, which is confined to West Java, so the results may not fully apply to a broader context. Keywords: Islamic Fintech; Islamic Banks; P2P Lending; Financial Inclusion; UMKM..
The Implementation of Financial Accounting Standards (PSAK) 109, Accounting Information Systems, Internal Control, and Employee Performance on the Quality of Financial Reports at BAZNAS Garut District Burhanudin, Ujang; Farid, Diana; Solihin, Dadin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.4248

Abstract

The problem raised in this study, namely regarding the quality of the financial statements of BAZNAS Garut Regency during the five years from 2016 to 2021, related to it has not fully met qualitative characteristics, such as relevant, reliable, easy to understand, and compatible. This causes the assessment of reasonable opinions without exception to be inconsistent, which the authors consider to be an important new aspect of research. This study aims to analyze the influence of the implementation of PSAK 109 (X1), accounting information system (X2), internal control (X3), and employee performance (X4) on the quality of financial statements (Y), both partially and simultaneously. The results of the study show that each variable, namely the implementation of PSAK 109 (X1), accounting information system (X2), internal control (X3), and employee performance (X4), partially has a significant influence on the quality of financial statements. Simultaneously, these variables had a significant influence of 93.9% on the quality of financial statements, while 6.1% were influenced by other factors that were not tested in this study.
The Implementation of Financial Accounting Standards (PSAK) 109, Accounting Information Systems, Internal Control, and Employee Performance on the Quality of Financial Reports at BAZNAS Garut District Burhanudin, Ujang; Farid, Diana; Solihin, Dadin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.4248

Abstract

The problem raised in this study, namely regarding the quality of the financial statements of BAZNAS Garut Regency during the five years from 2016 to 2021, related to it has not fully met qualitative characteristics, such as relevant, reliable, easy to understand, and compatible. This causes the assessment of reasonable opinions without exception to be inconsistent, which the authors consider to be an important new aspect of research. This study aims to analyze the influence of the implementation of PSAK 109 (X1), accounting information system (X2), internal control (X3), and employee performance (X4) on the quality of financial statements (Y), both partially and simultaneously. The results of the study show that each variable, namely the implementation of PSAK 109 (X1), accounting information system (X2), internal control (X3), and employee performance (X4), partially has a significant influence on the quality of financial statements. Simultaneously, these variables had a significant influence of 93.9% on the quality of financial statements, while 6.1% were influenced by other factors that were not tested in this study.
Co-Authors Amany, Amany Farid, Diana Iwan Mulyana Maulin, Mery Solihin, Dadin