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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

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

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.

Financial Independence of Public Education Service Agencies: Integration of Value For Money Analysis and Per-11/PB/2021 from an Islamic Economic Perspective Hasyim Bin Khomsi; Kamalul Iman Billah; Ayus Ahmad Yusuf
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 9 No. 1 (2025): June 2025
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v9i1.9895

This study aims to answer the main question regarding how the financial performance and level of independence of Public Bodies (BLU) at State Islamic Religious Higher Education Institutions, specifically UIN Siber Syekh Nurjati Cirebon, can be comprehensively evaluated through the integration of Value for Money (VfM), the PER-11/PB/2021 framework, and Islamic economic principles based on maqāṣid al-syarī‘ah. The research background is based on the urgency for Islamic higher education institutions to demonstrate fiscal governance that is accountable, efficient, and aligned with Sharia values. The novelty of the research lies in the development of an Islamic Value for Money (IVfM) evaluation model that combines quantitative indicators with Sharia parameters to produce a more holistic assessment. The research method uses quantitative-qualitative triangulation through analysis of audited financial statements for 2022–2024 and a normative study of maqāṣid. The results of the analysis show that the economic level is in the range of 86.09%–95.68%, the consistency efficiency level is above 100%, but the effectiveness fluctuates, with the highest RoA of 24.93%, liquidity is very strong (9.36–88.96x), and the level of independence has increased significantly to 88.23% in 2024. These results show BLU statistics and demonstrate the acoustics of governance with the principles of ḥifẓ al-maal, maslahah, and Istiqlal Al-Maal as the foundation of Islamic public finance. Penelitian ini bertujuan untuk menganalisis tentang kinerja keuangan dan tingkat independensi Badan Layanan Umum (PSA) pada Perguruan Tinggi Keagamaan Islam Negeri, dalam kasus ini adalah di UIN Siber Syekh Nurjati Cirebon, yang dapat dievaluasi secara komprehensif melalui integrasi pendekatan Value for Money (VfM), dalam kerangka PER-11/PB/2021, dan prinsip ekonomi syariah berdasarkan maqṣid al-syarī’ah. Penelitian ini dilatarbelakangi oleh urgensi perguruan tinggi Islam untuk menunjukkan tata kelola fiskal yang akuntabel, efisien, dan sejalan dengan nilai-nilai syariah. Penelitian ini menawarkan pengembangan model evaluasi Islamic Value for Money (IVfM) yang memadukan indikator kuantitatif dengan parameter Syariah untuk menghasilkan penilaian yang lebih holistik. Metode penelitian menggunakan triangulasi kuantitatif-kualitatif melalui analisis laporan keuangan auditan tahun 2022–2024 dan kajian normatif maqṣid. Hasil analisis menunjukkan bahwa tingkat perekonomian berada pada 86,09%–95,68%, tingkat efisiensi konsisten di atas 100%, namun efektivitas berfluktuasi dengan RoA tertinggi sebesar 24,93%, likuiditas sangat kuat (9,36–88,96x), dan peningkatan independensi yang signifikan hingga 88,23% pada tahun 2024. Hasil tersebut menggambarkan stabilitas fiskal BLU dan menunjukkan keselarasan tata kelola dengan prinsip-prinsip BLU. ḥifẓ al-maal, maslahah, dan Istiqlal Al-Maal sebagai landasan keuangan publik Islam.

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

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.

Construction of a Governance Model for Public Education Service Agencies: Analysis of Financial Performance Determination from The Maqasid Syariah Perspective Hasyim Hasyim; Aan Jaelani; Ayus Ahmad Yusuf; Rochanda Wiradinata
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 6 No. 1 (2026): April
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v6i1.2625

The transformation of State Islamic Religious Colleges (PTKIN) into Public Service Agencies (BLU) demands financial independence while remaining grounded in efficiency and accountability. However, reliance on leadership figures and poor digital system integration often hinders achieving financial independence aligned with public welfare values. This study aims to construct a System-Driven Governance model at UIN Siber Syekh Nurjati Cirebon (UIN SSC), a pilot project for Cyber Islamic University, through the integration of Leadership, Control, and Digital Governance (SEM-PLS) to improve financial performance from a Maqasid Syariah perspective. This quantitative study employed Structural Equation Modeling (SEM-PLS) analysis. A sample of 208 UIN SSC respondents was drawn using a disproportionate stratified purposive sampling technique. Primary data from the questionnaire was integrated with secondary data from Value for Money (VfM) analysis and treasury regulations. The results indicate that Digitalization and Internal Control have a significant impact on Financial Performance (p < 0.05). Conversely, Transformational Leadership does not directly impact financial performance, but it is a key determinant of the success of digital transformation and internal control maturity. This finding marks a deconstruction of the leadership role, shifting from a central figure to a system-reliable one. From the perspective of Maqasid Syariah (Islamic principles), optimal financial performance is a manifestation of Hifdz al-Mal (the principle of good governance), the efficient and accountable use of state finances and assets. Digitalization serves as an instrument of taysir (ease) that increases budget efficiency, while Internal Control ensures the principle of Amanah (accountability) for the benefit of the public (public value). The System-Driven Governance model offers a reconstruction of governance where oversight is embedded in digital platform algorithms, rather than the physical presence of leaders.

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