Analisis Determinan Inklusi Keuangan Syariah: Studi Empiris pada Pelaku UMKM

Rozi Fery Setiyaningsih (Universitas Muhammadiyah Tegal)
Faizal Suhartoyo (Universitas Muhammadiyah Tegal, Indonesia)
Nais Labiibah (Universitas Muhammadiyah Tegal, Indonesia)

Kompartemen : Jurnal Ilmiah Akuntansi
Vol. 23 No. 2 (2025): KOMPARTEMEN, Vol 23 No 2, September 2025

This study aims to determine the determinants of Islamic financial inclusion among MSMEs in Tegal, Central Java, through the distribution of questionnaires using a Likert scale. This research method is quantitative, using primary data sources from MSMEs in Tegal, Central Java. The research analysis uses multiple linear regression with the help of SPSS 31 software. This study uses a 95% and α5% confidence interval. The results of this study can be concluded that the variables of Islamic financial literacy, religion, and product innovation influence Islamic financial inclusion. Location does not affect the increase in Islamic financial inclusion. Based on the balance of demand variables in this study, namely Islamic financial inclusion and religion together simultaneously with supply-side variables, namely product innovation and location, influence Islamic financial inclusion.