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INOVASI AKAD MUDHARABAH DI ERA FINTECH SYARI`AH Putri Reza Utami; Jeni Wandira Manullang; M Reja Dwi Pranoto
Journal of Development Economics and Digitalization, Tourism Economics Vol. 2 No. 4 (2025): Oktober
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v2i4.2631

Abstract

Penelitian ini bertujuan untuk menggali dan memahami inovasi akad Mudharabah dalam praktik fintech syariah di Indonesia sebagai solusi inklusi keuangan berbasis prinsip syariah. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif dengan pengumpulan data melalui wawancara mendalam, observasi, dan studi dokumen pada beberapa platform fintech syariah seperti ALAMI Sharia, Investree Syariah, dan Ammana. Hasil penelitian menunjukkan bahwa penerapan akad Mudharabah pada fintech syariah mampu meningkatkan akses pembiayaan terutama bagi UMKM dan sektor yang sulit dijangkau lembaga konvensional dengan tetap menjaga nilai keadilan, transparansi, dan kemitraan. Meski terdapat tantangan regulasi, literasi keuangan, dan infrastruktur, fintech syariah dengan dukungan regulasi adaptif dan edukasi masyarakat berpotensi menjadi model pembiayaan yang inklusif, berkelanjutan, dan selaras dengan prinsip Islam. Kata Kunci: Fintech Syariah, Akad Mudharabah, Inklusi Keuangan, UMKM, Pembiayaan Digital
Systematic Literatur Review : Pengaruh Solvabilitas dan Corporate Social Responsibility (CSR) terhadap Manajemen Laba pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Tahun 2018-2020 Selpi Julianti; Risti Ayu Mawarni; M Reja Dwi Pranoto
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 1 (2026): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i1.5676

Abstract

Earnings management is an important issue in financial reporting because it can reduce the quality of accounting information and mislead stakeholders in their decision-making. This practice is often associated with a company's financial condition and non-financial mechanisms such as Corporate Social Responsibility (CSR). This study aims to analyze the effect of solvency and Corporate Social Responsibility (CSR) on earnings management in manufacturing companies in the consumer goods industry through a Systematic Literature Review (SLR) approach. The SLR method was used to collect, select, and synthesize relevant previous research results published between 2018 and 2020. The results of the study indicate that solvency, which is generally measured by the Debt to Equity Ratio (DER), has a diverse relationship with earnings management, depending on the company's profitability and financial pressure. Meanwhile, CSR tends to act as a control mechanism that can suppress profit management practices by increasing corporate transparency and legitimacy, although in some studies CSR is also used opportunistically. These findings indicate that the influence of solvency and CSR on profit management is contextual and influenced by other factors such as profitability and corporate governance.