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IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita
Published by Institut Syariah Negeri Junjungan Bengkalis
ISSN : 23033568     EISSN : 26848228     DOI : https://doi.org/10.46367/iqtishaduna
Core Subject : Economy,
Economics, Econometrics & Finance
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita was published in print and online by LPPM ISNJ Bengkalis. IQTISHADUNA is expected to be able to add economic insights, especially Islamic economics for academics, practitioners, researchers, policymakers (regulators), and other parties who are interested in developing economics knowledge and practice. IQTISHADUNA accepts written contributions from various parties through field research. IQTISHADUNA contains research results about economics, especially Islamic economics. The main focuses of IQTISHADUNA include Economics, Islamic Economics, Islamic Financial Institutions, Accounting, Finance, Islamic Banking and Management, Public Sector Management, Zakat, Infaq, Sadaqah, Waqf, Inheritance, Corporate Governance, Sustainability Reporting, Ethics and Professionalism, Business, Business Management, Sharia Business Management, e-Commerce, Capital Markets and Investment, Taxation, Financial Management, Sharia Financial Management, Economic Law and Sharia Economic Law.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 264 Documents
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The Influence of Digital Literacy, Fintech Usage, and Business Innovation on the Financial Reporting Quality of MSMEs through Accounting Process Efficiency as a Mediating Variable Tanjung, Putri Renalita Sutra; Wahyudi, Sely Megawati; Chairunesia, Wieta; Oktasari, Dian Primanita
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 2 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i2.2663

Abstract

Purpose: This study aims to examine the influence of digital literacy, fintech usage, and business innovation on the financial reporting quality of MSMEs in Bandung City, with accounting process efficiency as a mediating variable. Method: A quantitative approach was employed using a cross-sectional survey method involving 100 MSMEs. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test the relationships between variables. Findings: The results show that digital literacy and business innovation have a positive and significant effect on financial reporting quality, both directly and through accounting process efficiency. Conversely, fintech usage does not show a significant impact. Accounting process efficiency is proven to be an important mediator that strengthens the influence of digital literacy and innovation on financial reporting. Implications: Theoretically, this study reinforces the TAM, RBV, and Information Quality Theory models by highlighting the mediating role of accounting process efficiency. Practically, the findings emphasize the need for digital literacy training integrated with accounting practices and the development of fintech systems that are compatible with MSME bookkeeping.
Integrating Productive Waqf and Green Economy: Implementation in Empowering the Economy of Coastal Communities in The Malacca Strait Nurmatias, Faizal; Akbar, Muhammad Rizal; Firdaus , Muhamad Farid; Adawiyah , Robiyatul; Syahfawi, Syahfawi; Walian, Armansyah
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 2 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i2.2716

Abstract

Purpose -This study aims to explore the integration of productive waqf and green economy as a strategic model for empowering coastal communities in the Straits of Malacca. The focus lies on how waqf, as an Islamic social finance instrument, can support sustainable development by aligning with the principles of resource efficiency, low carbon practices, and social inclusiveness. Method - The research employs a library research design with a qualitative descriptive-analytical approach. Data were collected from books, peer-reviewed journals, official reports from institutions such as BWI, UNEP, and UNDP, as well as fatwas from DSN-MUI and relevant academic studies. The analysis technique used content analysis, thematic comparison, and normative interpretation to examine the synergy between productive waqf and green economy in coastal community development. Findings - The study reveals that productive waqf has strong potential to be integrated into green economy initiatives, such as financing renewable energy projects in coastal areas, supporting sustainable aquaculture, establishing halal-based eco-tourism, and developing waste management for marine products. This integration not only contributes to economic resilience but also preserves marine ecosystems and aligns with maqāṣid al-sharī‘ah in safeguarding life, wealth, and the environment. Furthermore, the Straits of Malacca context highlights the strategic urgency of such a model due to its economic potential and ecological vulnerability. Implications - Theoretically, this research expands the discourse on waqf by situating it within the framework of sustainable development and global SDGs. Practically, it offers recommendations for local governments, the Indonesian Waqf Board (BWI), and nazir to adopt green economy-oriented approaches in managing waqf assets. The study also suggests further empirical research on the implementation of productive waqf projects in Indonesian coastal regions to validate and enrich the conceptual framework proposed
The Success of Syirkah MSMEs: Literacy, Trust, ICG, and Fintech Handoko, Dodi Okri; Siregar, Saparuddin; Marliyah; Zulhelmy
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 2 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i2.2729

Abstract

Purpose - This study aims to analyze the determinants of direct shirkah success in MSMEs in Pekanbaru using a mixed-methods approach. Method - In-depth interviews were conducted with 10 key informants, followed by a survey of 200 respondents. Quantitative analysis using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4. Findings - The results show that Islamic financial literacy and trust have a significant effect on Islamic Corporate Governance (ICG). Furthermore, ICG plays a crucial role in enhancing business performance and sustainability. Islamic fintech has been proven to mediate the influence of literacy on sustainability, while ICG moderates the relationship between risk management and business sustainability. Regulatory support has no significant effect on ICG, indicating a policy gap. Implications - This research contributes to the Islamic finance literature by integrating aspects of literacy, social capital, Islamic governance, financial technology, and spiritual capital. The practical implications are intended for MSMEs, regulators, and Islamic financial institutions to strengthen literacy, clarify contracts, and optimize the use of Islamic fintech.
The Blue Waqf Model Integrating Blue Economy and Productive Waqf for Coastal Empowerment Faidzin Firdhaus; Ikhtiagung, Ganjar Ndaru; Priyanto, Sasongko Adi; Setyono, Fredi; Pratama, Haikal Firmansah Anas
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 14 No 2 (2025): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v14i2.2736

Abstract

This study aims to formulate and validate the Blue Waqf Model as an innovative framework integrating Islamic social finance with the blue economy to achieve sustainable coastal community empowerment. Employing a qualitative descriptive approach, thirty‑two participants were involved, including waqf administrators, Islamic financial officers, fishermen cooperatives, and local government officials in Central Java. Data were collected through semi‑structured interviews, focus group discussions, and document analysis, and analyzed using thematic content methods to identify key emerging patterns. The results demonstrate that Blue Waqf effectively bridges Islamic philanthropy and marine‑based economic resilience. Three pillars underpin its success: financial innovation through Cash Waqf Linked Blue Sukuk, blockchain‑based digital transparency, and cross‑sectoral collaboration among public, private, and religious institutions. Implementation of the model improved fishermen household income by 24 percent and environmental participation by 37 percent. The study contributes theoretically to the discourse on Islamic sustainable finance and provides an applied framework for faith‑based blue‑economy policy. Its practical implications highlight the importance of collaborative governance and Sharia‑compliant financing mechanisms to support long‑term coastal resilience and sustainability.

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