Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Tsaqafatuna: Jurnal Ilmu Pendidikan Islam Journal of Ekonomics, Finance, and Management Studies
Ayus Ahmad Yusuf
UIN Siber Syekh Nurjati Cirebon
Religion Economics, Econometrics & Finance Education Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Peran Literasi dan Inklusi Keuangan Syariah dalam Meningkatkan Kinerja UMKM di Kabupaten Kuningan Rifqi Muthoharul Janan; Abdul Rosyid; Ayus Ahmad Yusuf; Dewi fatmasari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): 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.v7i1.10863

Abstract

This study aims to analyze the role of Islamic financial literacy and Islamic financial inclusion in improving the performance of Micro, Small, and Medium Enterprises (MSMEs) in Kuningan Regency. The research employs a descriptive qualitative approach, focusing on the understanding, experiences, and practices of MSME actors in accessing and utilizing Islamic financial services. Data were collected through in-depth interviews, observations, and documentation involving MSME actors, Islamic financial institutions, and related stakeholders. The findings indicate that Islamic financial literacy plays a crucial role in shaping MSME actors’ understanding of Sharia-based transaction principles, thereby encouraging business decision-making that aligns more closely with values of justice and sustainability. Islamic financial inclusion also makes a tangible contribution through easier access to financing, savings products, and other Islamic financial services that support improved business performance. Nevertheless, several challenges remain, including limited understanding, insufficient socialization, and unequal access to Islamic financial services. This study concludes that strengthening Islamic financial literacy and expanding Islamic financial inclusion are strategic factors in enhancing MSME performance in Kuningan Regency. Therefore, synergy among local governments, Islamic financial institutions, and MSME actors is required to promote the development of competitive MSMEs grounded in Sharia principles.
Manajemen Keuangan Pondok Pesantren Berbasis PSAK No. 45 Mariyah Ulfah; Ayus Ahmad Yusuf
TSAQAFATUNA : Jurnal Ilmu Pendidikan Islam Vol. 8 No. 1 (2026): Strategi dan Transformasi Pendidikan Islam
Publisher : Sekolah Tinggi Ilmu Tarbiyah Buntet Pesantren Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54213/tsaqafatuna.v8i1.679

Abstract

This study aims to analyze the financial management practices at Pondok Pesantren Al Murtadlo Buntet and their compliance with the Indonesian Financial Accounting Standards Statement (PSAK) No. 45 on Nonprofit Entity Financial Reporting. Using a descriptive qualitative approach and case study method, data were collected through in-depth interviews, observations, and document analysis. The findings indicate that the pesantren’s financial management is still simple, limited to recording cash inflows and outflows, and has not yet presented the four main reports required by PSAK No. 45, namely the statement of financial position, statement of activities, cash flow statement, and notes to the financial statements. The main challenges include limited human resources, lack of accounting knowledge, traditional administrative culture, and absence of supporting infrastructure. Nevertheless, the implementation of PSAK No. 45 is considered capable of enhancing transparency, accountability, public trust, and opening opportunities for external collaboration. This study also proposes a three-stage roadmap for implementing PSAK 45: short-term (awareness building and asset inventory), medium-term (system strengthening and internal audits), and long-term (professionalization and financial digitalization). The study concludes that the application of PSAK No. 45 at Pondok Pesantren Al Murtadlo Buntet is a strategic necessity to strengthen modern and professional financial governance while preserving the pesantren’s identity as an Islamic educational institution based on sincerity.
Co-Authors Abdul Rosyid Dewi fatmasari Mariyah Ulfah Rifqi Muthoharul Janan