Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Jurnal Akademi Akuntansi (JAA) Economics & Islamic Finance Journal
Erviana, Nita
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Digital Muamalah Transaction Transformation: Fintech Integration with TSR Principles Erviana, Nita; Nugroho, Lucky
Economics & Islamic Finance Journal (ECIF) Vol. 2 No. 2 (2025): ECIF Journal August 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/ecif.v2i2.211

Abstract

This study examines the transformation of digital muamalah contracts in Islamic fintech, focusing on the integration of the Tawhid String Relationship (TSR) and Transaction Cost Theory (TCT) principles. The emerging phenomenon is a shift from conventional transactions to digital platforms that comply with Islamic principles. However, there is a gap between technological developments and Islamic jurisprudence (fiqh) understanding regarding Islamic digital transactions, leading to challenges in Islamic compliance. This study uses a qualitative approach with secondary data collection through relevant literature. The results show that the application of technologies such as blockchain and smart contracts can increase efficiency and transparency in digital transactions, but still require strict supervision to ensure compliance with Islamic principles. Maqasid Sharia serves as a foundation to ensure that every innovation continues to support the welfare of the community. The theoretical implication of this study is the development of TSR and TCT theories in the context of Islamic fintech, while the practical implication is the need for clearer regulations and more intensive education to increase Muslim literacy regarding digital contracts. This study also provides suggestions for the development of more efficient and Islamic fintech platforms in Indonesia that comply with Islamic principles.
ESG practices and financial performance: a tawhidic sharia perspective Wulandari, Linda Ayu; Erviana, Nita; Melzatia, Shinta; Nugroho, Lucky
Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i2.44491

Abstract

Purpose: This study examines the relationship between ESG practices and maqashid-oriented financial performance within a Tawhid String Relationship, addressing inconsistencies in prior findings by incorporating regulatory context and ethical sustainability disclosure. Methodology/approach: Using panel data from 37 energy sector firms listed on the IDX 2020–2024, with Moderated Regression Analysis to analyze the effects of Islamic governance, environmental accountability, and sustainable resource management on maqashid oriented-financial performance, with ethical sustainability disclosure as a moderating variable and PROPER as a contextual differentiator. Findings: The results indicate that ESG practices do not uniformly affect financial performance. Islamic governance and environmental accountability show context-dependent effects, while sustainability resource management demonstrates a strong positive impact, particularly in firms without PROPER. Ethical sustainability disclosure exhibits a dual moderating role, strengthening certain relationships in less regulated firms but weakening others due to cost and compliance pressures. Practical and Theoritical contribution/Originality: This study contributes by positioning ESG within TSR as a value-driven system aligned with maqashid objectives and highlights the need for strategic integration beyond disclosure. Research Limitation: This study is limited by its sectoral focus, observation period, and reliance on proxy-based ESG measurements, suggesting opportunities for broader and deeper future research.
Co-Authors Lucky Nugroho Shinta Melzatia Wulandari, Linda Ayu