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Kota palopo,
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INDONESIA
Journal of Institution And Sharia Finance
Published by Institut Agama Islam Negeri Palopo
ISSN : 26546043     EISSN : 26205130     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal Of Institution And Sharia Finance compile writing and research on Islamic financial institutions, Islamic banking, sharia business management, strengthening people's economy, Islamic financial management.
Arjuna Subject : -
Articles 3 Documents
 1 
Search results for , issue "Vol. 8 No. 2 (2025): DESEMBER" : 3 Documents clear
The Impact of Financial Technology (Fintech) Peer-to-Peer Lending Literacy and Inclusion on MSME Financing Decisions in the Mandalika Special Economic Zone Alpian Muhtarom, Zamroni; Andryan Girsang, Zefanya; Najib Roodhi, Mohammad; Dewi Kuntary Ibrahim, Isra; Safitri, Dhanny
Journal of Institution and Sharia Finance Vol. 8 No. 2 (2025): DESEMBER
Publisher : Program Studi Perbankan Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/joins.v8i2.8319

Abstract

This study aims to analyze the influence of financial literacy and financial inclusion through peer-to-peer (P2P) lending fintech on the financing decisions of Micro, Small, and Medium Enterprises (MSMEs) in the Mandalika Special Economic Zone (SEZ). The research employs a descriptive quantitative method using Partial Least Squares (PLS) with a Structural Equation Modeling (SEM) approach, involving 210 MSME respondents. The findings indicate that both independent variables have a positive and significant effect on financing decisions. However, financial inclusion exerts a more dominant influence than financial literacy, as reflected in its higher t-statistics and path coefficients. These results suggest that ease of access to digital financial services plays a crucial role in strengthening MSME financing decisions. Therefore, enhancing financial literacy and promoting the use of inclusive financial technologies are expected to expand financing access and stimulate local economic growth.
Bridging the Audit Expectation Gap: A Systematic Review of Stakeholder Perspectives and Reform Initiatives Andi Nurrahma Gaffar; Adriansyah, Adriansyah; Yulia Yunita Yusuf; Suhartono
Journal of Institution and Sharia Finance Vol. 8 No. 2 (2025): DESEMBER
Publisher : Program Studi Perbankan Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/joins.v8i2.8335

Abstract

This study systematically reviews the phenomenon of the Audit Expectation Gap (AEG), which reflects the disparity between what the public expects from auditors and what auditors are professionally required to deliver. Using a Systematic Literature Review (SLR) based on PRISMA 2020, thirty-five peer-reviewed articles published between 2010 and 2025 were analyzed across various countries and stakeholder perspectives. The findings reveal that AEG is a multidimensional issue shaped by technical, social, and communicative factors. Five dominant determinants were identified: auditor competence, professional independence, regulatory complexity, communication transparency, and public literacy. Although reforms such as Key Audit Matters (ISA 701), EU Directive 2014/56/EU, and the establishment of Public Oversight Boards have enhanced institutional credibility, they have not fully closed the trust gap between auditors and society. The study highlights the critical role of audit education and stakeholder literacy in reducing cognitive and social gaps, while recommending a shift toward a communication-based expectation model integrating digital audit ethics and trust-building mechanisms.
TOURISM: THE EFFECT OF INTENTION AND INNOVATION ON TOURIST LOYALTY MEDIATED BY TOURISM ACCESS Putu Ananda Devi Nugraha; Nur Wahyuningsih, Andi; Putu Suciyawati, Ni
Journal of Institution and Sharia Finance Vol. 8 No. 2 (2025): DESEMBER
Publisher : Program Studi Perbankan Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/joins.v8i2.8426

Abstract

This study aims to determine the effect of tourism access and product innovation on tourist loyalty with tourist satisfaction as a mediator. The sample used in this study was 100 respondents who were tourists visiting an area. Data were collected using purposive sampling and the Partial Least Square (PLS) analysis method to determine the influence of the variables involved. The results of this study indicate whether or not access and product innovation have an effect on tourist loyalty. The better the tourism access and product innovation, the higher the tourist satisfaction, and the stronger the tourist loyalty.

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