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All Journal Tsaqafatuna: Jurnal Ilmu Pendidikan Islam Ecopreneur : Jurnal Ekonomi dan Bisnis Islam Contemporary Islamic Economic and Business Review
Mariyah Ulfah
UIN Siber Syekh Nurjati Cirebon
Religion Economics, Econometrics & Finance Education Social Sciences

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Peran Lembaga Keuangan Mikro Syariah dalam Pembiayaan Usaha Mikro Kecil dan Menengah (UMKM) di Kab. Cirebon Iim Imroah; Mariyah Ulfah; Nur Haida
CIEBER: Contemporary Islamic Economic and Business Review Vol. 1 No. 2 (2025): CIEBER: Contemporary Islamic Economic and Business Review
Publisher : Fakultas Ekonomi dan Bisni Islam UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/cieber.v1i2.10

Abstract

BMT is a financial institution that uses sharia patterns. One of its roles in financing the community's economy is by providing capital or financing to customers to help open new businesses or develop existing businesses using Sharia principles to avoid usury. This research aims to determine financing practices, the role of financing for MSMEs and supporting and inhibiting factors for financing at BMT NUS KC Dukupuntang. The method used in this research is a descriptive method, namely research that focuses on solving problems with the aim of describing and explaining the conditions of the research. The data sources obtained are primary and secondary data sources. Primary data sources are information or data obtained directly from the source, interviewing the head of admin and customers. Meanwhile, secondary data sources are data sources obtained from several literatures related to the problem being studied. And data collection techniques are carried out using observation, interviews and documentation. The research results show that the role of sharia microfinance institutions in micro, small and medium enterprises (case study of BMT NUS KC Dukupuntang) states that the practice of murabahah financing is followed by a wakalah (authorization) agreement in procuring goods. The role is quite good in providing financing to customers. Supporting and inhibiting factors in analyzing prospective customers at BMT NUS KC Dukupuntang using the 5C and 7P analysis methods. The factors that support the implementation of financing include material support from members and the existence of adequate facilities and infrastructure.
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.
The Role of Digital-Based Islamic Microfinance in Empowering the Creative Economy: A Case Study of MSMEs in Cirebon Regency Mariyah Ulfah
Ecopreneur : Jurnal Ekonomi dan Bisnis Islam Vol. 7 No. 1 (2026): Ecopreneur : Jurnal Ekonomi dan Bisnis Islam
Publisher : Institute of Research and Community Service at Islamic University of Bunga Bangsa Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47453/ecopreneur.v7i1.4003

Abstract

Digital transformation is reshaping how creative-economy MSMEs access finance and markets, yet rising platform fees and digital-security risks can undermine fragile margins. This study examines the role of digital-based Islamic microfinance in empowering creative-economy MSMEs in Cirebon Regency, Indonesia. The research applies a qualitative case study design. Data were collected through semi-structured in-depth interviews, limited observation, and document review with MSME owners/managers and LKMS/BMT informants, selected via purposive and snowball sampling. An iterative thematic analysis was used to develop themes. Findings reveal three interrelated mechanisms. First, fit-for-purpose digitization strengthens QRIS transaction traceability and digital bookkeeping, building digital trust that functions as “new collateral” for financing access. Second, platform cost pressures and algorithmic visibility push MSMEs to rebalance marketing toward owned channels to protect margins. Third, a hybrid of human touch and data driven monitoring improves risk mitigation through early warning signals, ethical restructuring, and debt-literacy support. The study advances a hybrid digital–human empowerment model for Islamic microfinance and highlights governance conditions needed to avoid exclusion and overload. Future research should compare subsectors and test fairness in credit scoring across providers.
Co-Authors Ayus Ahmad Yusuf Iim Imroah Nur Haida