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All Journal West Science Accounting and Finance Journal of Innovative and Creativity
Pocut Ainiah
Universitas Islam Aceh
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Tantangan Dan Peluang Digitalisasi Lembaga Keuangan Syariah Di Era Revolusi Industri 4.0 Pocut Ainiah
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4254

Abstract

Revolusi industri 4.0 membawa perubahan signifikan dalam sistem keuangan global, termasuk bagi lembaga keuangan syariah. Transformasi digital menjadi kebutuhan strategis agar lembaga keuangan syariah tetap kompetitif, efisien, dan relevan di tengah kemajuan teknologi finansial (fintech). Penelitian ini bertujuan untuk menganalisis tantangan dan peluang yang dihadapi lembaga keuangan syariah dalam proses digitalisasi. Metode penelitian yang digunakan adalah studi literatur dengan pendekatan kualitatif deskriptif. Hasil penelitian menunjukkan bahwa digitalisasi menghadirkan peluang besar dalam peningkatan inklusi keuangan, efisiensi operasional, dan transparansi sistem keuangan syariah. Namun, terdapat pula tantangan berupa keterbatasan infrastruktur digital, literasi teknologi yang rendah, serta perlunya kepastian hukum dan fatwa syariah yang mengatur inovasi keuangan digital. Penelitian ini menegaskan pentingnya sinergi antara regulator, industri, dan masyarakat dalam mempercepat transformasi digital keuangan syariah yang sesuai dengan prinsip-prinsip Islam.
Utilization of Financial Statement Information and Planning Orientation on the Quality of Business Decisions of Textile MSMEs in West Java Junaidi Junaidi; Lainatusshifa Kemal; Azhar Azhar; Humairoh Humairoh; Pocut Ainiah; Wahyuni Sri Astutik
West Science Accounting and Finance Vol. 4 No. 01 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i01.2743

Abstract

This study aims to examine the influence of financial statement information utilization and planning orientation on the quality of business decisions among textile Micro, Small, and Medium Enterprises (MSMEs) in West Java. The research adopts a quantitative approach using a survey method involving 155 MSME owners and managers as respondents. Data were collected through structured questionnaires measured on a Likert scale and analyzed using SPSS version 25. The analytical techniques employed include descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that financial statement information utilization has a positive and significant effect on decision quality, suggesting that MSMEs that effectively use financial data tend to make more accurate and informed decisions. Planning orientation also demonstrates a positive and significant influence, indicating that structured and forward-looking planning enhances the effectiveness of business decisions. Simultaneously, both variables significantly affect decision quality, with a coefficient of determination (R²) of 0.475, meaning that 47.5% of decision quality is explained by the two independent variables. This study contributes to the literature by integrating financial information utilization and planning orientation as key determinants of decision quality in MSMEs. Practically, the findings emphasize the importance of improving financial literacy and strengthening planning practices among textile MSMEs to enhance decision-making effectiveness and business sustainability.
Co-Authors Azhar Azhar Humairoh Humairoh Junaidi Junaidi Lainatusshifa Kemal Wahyuni Sri Astutik