cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nurul Azizah Azzochrah
Contact Email
nurul.azzochrah@iain-manado.ac.id
Phone
+6282393524696
Journal Mail Official
kunuz@iain-manado.ac.id
Editorial Address
Jl. Dr. S.H. Sarundajang, Kawasan Ringroad I, Malendeng Manado Kode Pos 95128, Sulawesi Utara, Indonesia.
Location
Kota manado,
Sulawesi utara
INDONESIA
Kunuz: Journal of Islamic Banking and Finance
Published by Institut Agama Islam Negeri Manado
ISSN : 2807680X     EISSN : 2807615X     DOI : 10.30984/kunuz
Core Subject : Economy,
Economics, Econometrics & Finance
Kunuz: Journal of Islamic Banking and Finance mainly focuses on Islamic banking and finance, with various approaches of normative, philosophy, history, sociology, anthropology, theology, psychology, economics and is intended to communicate the original researches and current issues on the subject. Detailed scopes of articles accepted for submission to Kunuz: Journal of Islamic banking and finance are: • Finance: 1. Financial systems 2. financial accounting 3. Financial management 4. financial analysis models and their applications, and 5. Financial Technology • Banking: 1. Banking Systems 2. Banking management 3. Monetary institutions 4. Banking concepts and their structures 5. Banking operational management 6. Banking financial management 7. Islamic banking its concepts and practices.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 52 Documents
 2   3   4   5   6 
Fintech Regulation and Its Impact on The Islamic Banking Industry in Indonesia Husein, Moh. Hidayatullah A. K.; Soleman, Moh Rafiq; Hasan, Jamaludin; Elvia, Evi Eka
Kunuz: Journal of Islamic Banking and Finance Vol 5 No 2 (2025)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v5i2.1688

Abstract

This study examines the impact of the development of Islamic financial technology (Islamic fintech) on the Islamic banking industry in Indonesia by analyzing the challenges and opportunities arising in the digital era within the existing regulatory framework. The study aims to assess the implementation of Islamic fintech based on regulations issued by the Financial Services Authority (Otoritas Jasa Keuangan), Bank Indonesia, and the Indonesian Council of Ulama, particularly in fostering fair competition within the Islamic financial industry. Employing a qualitative approach with a normative juridical method, this research analyzes relevant laws, regulations, and policy documents governing Islamic fintech and Islamic banking in Indonesia. The findings indicate that digital transformation through strategic collaboration between Islamic banks and Islamic fintech institutions has become an essential requirement for Islamic banks to remain competitive in the rapidly evolving digital financial landscape. The study highlights the importance of developing a hybrid innovation model that integrates conventional Islamic banking services with Islamic fintech solutions, including the digitalization of financing processes, the utilization of big data and artificial intelligence for risk management, and the development of platform-based digital products and services that remain compliant with Sharia principles. This study contributes to the existing literature by providing a comprehensive regulatory and strategic perspective on the transformation of Islamic banking in response to the growth of Islamic fintech in Indonesia
Financial Statement Fraud in Sharia-Compliant Companies: The Predictive Relevance of Fraud Hexagon Theory Wahyuni, Nella; Afandi, Ahmad; Maarif, Muhammad Ariful
Kunuz: Journal of Islamic Banking and Finance Vol 5 No 2 (2025)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/kunuz.v5i2.1741

Abstract

This study examines the influence of factors within the Fraud Hexagon theoretical framework on the occurrence of financial statement fraud among companies listed on the Jakarta Islamic Index (JII). The study applies the fraud hexagon model, where financial targets and financial stability proxy the stimulus factor; nature of industry and ineffective monitoring represent opportunity; auditor changes reflect rationalization; changes in the board of directors capture capability; CEO education level represents ego; and political connections proxy collusion. Financial statement fraud is detected using the Beneish M-Score Model. The research population comprises all firms listed on JII during the 2020–2024 period, with a final sample of 26 companies and 130 firm-year observations selected through purposive sampling. Logistic regression analysis is employed using SPSS version 29. The results indicate that financial stability has a positive and significant effect on financial statement fraud, while financial targets and nature of industry exhibit negative and significant effects. In contrast, ineffective monitoring, auditor changes, changes in directors, CEO education level, and political connections do not show a significant influence on financial statement fraud.

Page 6 of 6 | Total Record : 52

 2   3   4   5   6 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol 5 No 1 (2025): Vol 5, No.1 2025 Vol 5 No 2 (2025) Vol 4 No 2 (2024) Vol 4 No 1 (2024) Vol 3 No 1 (2023): Vol 3 No 1 (2023) Vol 3 No 2 (2023) Vol 2 No 1 (2022): Vol2 No 1 (2022) Vol 2 No 2 (2022) Vol 1 No 2 (2021) Vol 1 No 1 (2021)