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Cashless : Journal of Sharia Finance and Banking
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INDONESIA
Cashless
Published by Universitas Nahdlatul Ulama Pasuruan
ISSN : 29881382     EISSN : 29881390     DOI : https://doi.org/10.55757/cashless
Core Subject : Economy,
Economics, Econometrics & Finance
Cashless: Journal of Sharia Finance and Banking is a peer-reviewed scientific journal published, Universitas Nahdlatul Ulama, Pasuruan, Indonesia. This journal is dedicated to serving as a platform for disseminating quality research, critical thinking, and in-depth analysis for researchers, academics, and practitioners in the field of Islamic finance and banking. In line with the dynamics of digital transformation in the financial sector, Cashless focuses on the development of modern financial instruments that remain grounded in Sharia principles. Focus and Scope This journal accepts original manuscripts covering, but not limited to, the following topics: Islamic Banking: Islamic banking risk management, good corporate governance, banking product innovation, and Islamic bank performance analysis. Digital Finance & Islamic Fintech: Implementation of financial technology (Fintech), cashless payment systems, blockchain, and digital currencies from an Islamic economic perspective. Islamic Microfinance Management: The role of BMT (Baitul Maal wat Tamwil), zakat, infaq, sedekah, and waqf (ZISWAF) institutions in community economic empowerment. Sharia Capital Markets: Analysis of sharia-compliant stock instruments, sukuk, sharia mutual funds, and the dynamics of the global Islamic capital market. Sharia Business Ethics & Economic Law: A review of contemporary muamalah jurisprudence (fiqh) in modern banking and financial practices. Islamic Monetary & Fiscal Policy: Analysis of public policies that impact the stability of the sharia financial system.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 72 Documents
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Implementasi Carbon Offsetting Melalui Aplikasi Ecoset Sebagai Inovasi Akuntan Muda Dalam Pemenuhan Corporate Social Responsibility Perusahaan Menuju Indonesia Emas 2045 Alfiatur Rohma; Saila Izza Syarifah; Hilda Tri Rachmawati
Cashless : Journal of Sharia Finance and Banking Vol. 3 No. 2 (2025): Cashless : Journal of Sharia Finance and Banking (Oktober)
Publisher : Universitas Nahdlatul Ulama Pasuruan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/cashless.v3i2.1165

Abstract

Dalam beberapa tahun terakhir, permasalahan lingkungan telah menarik perhatian dunia termasuk Indonesia. Adanya Pemanasan global (Global Warming) yang disebabkan oleh aktivitas manusia melalui perkembangan ekonomi dan industri di Indonesia. Emisi karbon dioksida yang disebabkan oleh perusahaan menyebabkan perubahan ikilim dan berdampak buruk terhadap lingkungan. Berdasarkan data IPCC (Intergoverment Panel on Climate Change) Sixth Assessment Report nenunjukkan bahwa sektor ketenagalistrikan, transportasi, dan industri menjadi penyumbang utama emisi karbon di Indonesia. Kesadaran konsekuensi ini semakin memperkuat bahwa perusahaan harus memainkan peran dalam menjaga keberlanjutan lingkungan untuk mencapai kesejahteraan bersama. Hal ini sesuai dengan tujuan yang disampaikan oleh Direktur Jenderal Pengendalian Perubahan Iklim Kementerian Lingkungan Hidup dan Kehutanan yakni Laksmi Dhewanthi bahwa “Untuk mencapai visi Indonesia emas 2045, diperlukan pondasi yang kuat dalam perlindungan lingkungan dan iklim”. Dalam upaya menghadapi tantangan ini, pemerintah telah mengatur Corporate Social Responsibility (CSR) melalui UU No 40 Tahun 2007, memaksa perusahaan untuk bertanggung jawab terhadap dampak positif dan negatif dari operasional mereka. Carbon Offsetting merupakan salah satu langkah dalam pemenuhan Corporate Social Responsibility perusahaan dengan cara mengkompensasi karbon yang dihasilkan dengan proyek kompensasi. ECOset diharapkan mampu menjdai sarana optimalisasi peran akuntan muda melalui implementasi carbon offsetting pada perusahaan sebagai upaya pemenuhan Corporate Social Responsibility (CSR) menuju Indonesia Emas 2045. Penelitian ini menggunakan metode studi literatur dan deskripsi kualitatif yang bertujuan untuk mengetahui implementasi Carbon Offsetting sebagai upaya pemenuhan CSR perusahaan dan penerapan aplikasi ECOset sebagai inovasi akuntan muda dalam pengurangan emisi karbon menuju Indonesia Emas 2045
Manajemen Risiko dalam Hukum Nifta Lestari; Nabilah
Cashless : Journal of Sharia Finance and Banking Vol. 3 No. 1 (2025): Cashless : Journal of Sharia Finance and Banking (April)
Publisher : Universitas Nahdlatul Ulama Pasuruan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/cashless.v3i1.1166

Abstract

Risk management is a crucial element in the continuity of a company's business amidst increasing complexity and uncertainty. This research uses qualitative literature study methods to analyze the importance of implementing risk management, especially legal aspects, in protecting companies from potential losses due to lawsuits and regulatory violations. By identifying and analyzing legal risks, companies can formulate effective mitigation strategies, such as developing internal policies and employee training. However, challenges such as regulatory complexity and implementation costs often hinder companies, especially small and medium-sized businesses. The use of information technology in risk management and support from top leadership is expected to increase effectiveness and legal awareness in the organization. The research results show that implementing systematic legal risk management not only prevents problems, but also strengthens a company's reputation and increases stakeholder trust.
Inklusi Keuangan Syariah di Era Digital antara Peluang dan Tantangan Islamic Social Finance dalam Menjangkau Masyarakat Unbankable Muchammad Iqbal Fatah Muchammad Iqbal Fatah
Cashless : Journal of Sharia Finance and Banking Vol. 4 No. 1 (2026): Cashless : Journal of Sharia Finance and Banking (April)
Publisher : Universitas Nahdlatul Ulama Pasuruan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/cashless.v4i1.1515

Abstract

Inklusi keuangan menjadi salah satu agenda strategis dalam pembangunan ekonomi nasional, khususnya dalam upaya menjangkau kelompok masyarakat yang selama ini tersisih dari layanan perbankan formal (unbankable). Islamic Social Finance (ISF) yang mencakup instrumen zakat, infak, sedekah, dan wakaf produktif (ZISWAF) memiliki potensi besar sebagai alternatif inklusif berbasis nilai-nilai Islam. Di era digital, transformasi teknologi melalui fintech syariah, platform wakaf digital, dan layanan keuangan berbasis aplikasi membuka peluang perluasan jangkauan ISF yang lebih luas dan efisien. Namun demikian, berbagai tantangan struktural berupa rendahnya literasi digital, kesenjangan infrastruktur, dan belum optimalnya kerangka regulasi masih menjadi hambatan nyata. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi pustaka (library research) untuk mengkaji peluang dan tantangan ISF digital dalam mendorong inklusi keuangan syariah bagi masyarakat unbankable. Hasil kajian menunjukkan bahwa sinergi antara teknologi digital dan instrumen ISF berpotensi menjadi solusi inklusif yang signifikan, dengan syarat adanya penguatan literasi, perbaikan regulasi, dan kolaborasi lintas pemangku kepentingan
Analisis Break Even Point (BEP) sebagai Dasar Penentuan Kelayakan Usaha pada Cafe Akademos Warungdowo Herlina Widya Ananta; Dessy Boegiyati
Cashless : Journal of Sharia Finance and Banking Vol. 4 No. 1 (2026): Cashless : Journal of Sharia Finance and Banking (April)
Publisher : Universitas Nahdlatul Ulama Pasuruan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/cashless.v4i1.1516

Abstract

This study aims to analyze the Break Even Point (BEP) as a basis for determining business feasibility at Cafe Akademos Warungdowo using a descriptive quantitative approach and case study method. Data were collected through interviews, observations, and documentation of financial reports during the period of April 16–May 15, 2026. The analysis included calculations of fixed costs, variable costs, contribution margin, Weighted Average Contribution Margin Ratio (WA-CMR), Break Even Point (BEP), Margin of Safety (MoS), and profit-loss reports. The results showed that the café’s total fixed costs amounted to Rp1,300,000, with total sales of Rp3,945,000 and a contribution margin of Rp1,376,760. The WA-CMR value was 34.90%, while the BEP was achieved at sales of Rp3,725,051 or 762 product units. Actual sales of 806 units exceeded the break-even point, resulting in a net profit of Rp76,760 Although the business was considered financially feasible, the Margin of Safety (MoS) Ratio of 5.58% indicates that the business remains vulnerable to declining sales. Therefore, the café management needs to improve profitability through cost efficiency, price evaluation, and optimization of products with high contribution margins.
DARI SCROLL KE CHECKOUT: ANALISIS ELASTISITAS PERMINTAAN BERBASIS KALKULUS DIFERENSIAL PADA STRATEGI HARGA DAN PROMOSI E-COMMERCE INDONESIA Aiesha Azwa Putri Sejati; Dessy Boegiyati
Cashless : Journal of Sharia Finance and Banking Vol. 4 No. 1 (2026): Cashless : Journal of Sharia Finance and Banking (April)
Publisher : Universitas Nahdlatul Ulama Pasuruan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/cashless.v4i1.1517

Abstract

Perkembangan pesat e-commerce di Indonesia telah mendorong transformasi mendasar dalam pola respons konsumen terhadap kebijakan harga dan aktivitas promosi. Studi ini bertujuan mengeksplorasi penerapan konsep turunan (diferensial) dalam pengukuran elastisitas harga permintaan yang terjadi di tengah dinamika promosi e-commerce, dengan menekankan relevansi prinsip-prinsip ekonomi Islam mencakup transparansi, kesetaraan, dan larangan gharar. Dengan menggunakan metodologi tinjauan pustaka kualitatif, penelitian ini merangkai kerangka teori dari ekonomi berbasis kalkulus dan mengimplementasikannya pada data empiris empat platform e-commerce terkemuka di Indonesia, yaitu Shopee, Tokopedia, Lazada, dan Blibli. Hasil kajian mengungkapkan bahwa komoditas yang diperdagangkan melalui kanal digital memiliki karakteristik permintaan yang sangat elastis: diskon, flash sale, dan penurunan harga terbukti memicu lonjakan permintaan yang jauh melampaui proporsi perubahan harga itu sendiri. Pendekatan diferensial menawarkan instrumen matematis yang terukur guna menghitung laju perubahan permintaan terhadap variasi harga, sehingga para penjual mampu merancang kebijakan harga dan momen promosi yang paling menguntungkan. Ditinjau dari perspektif ekonomi Islam, setiap taktik promosi wajib disertai pertimbangan etis yang ketat agar tidak bergeser menjadi praktik manipulatif. Penelitian ini memberikan kontribusi pada titik persilangan antara matematika ekonomi dan keuangan syariah dengan menghadirkan kerangka pengambilan keputusan promosi yang beretika dan berbasis data di pasar digital.
ANALISIS DISKONTO DAN NILAI WAKTU UANG DALAM PERSPEKTIF KEUANGAN SYARIAH Lailiyah Najma Zahira; Dessy Boegiyati
Cashless : Journal of Sharia Finance and Banking Vol. 4 No. 1 (2026): Cashless : Journal of Sharia Finance and Banking (April)
Publisher : Universitas Nahdlatul Ulama Pasuruan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/cashless.v4i1.1518

Abstract

This research aims to reconstruct the concept of the time value of money from a Sharia perspective by developing the Economic Value of Time (EVT) as an alternative to the riba-based conventional Time Value of Money (TVM). Utilizing a mixed-method approach that combines qualitative and quantitative analysis through systematic literature review and comparative-mathematical analysis, this study formulates the Integrated Sharia Discounting Model Framework (KMDST) applied to murabahah, ijarah, syirkah, and sukuk instruments. The findings indicate that Sharia discounting mechanisms can be independently transformed by substituting interest variables with real return indicators such as margins, ujrah, and the Expected Rate of Return (ERR). Quantitative simulation results on an IDR 800,000,000 financing scenario demonstrate a mathematical convergence phenomenon, where the NPV of both Sharia and conventional systems yields an identical figure of -IDR 6,950,127 at the same discount rate. The study concludes that while methodologically accurate and precise, Islamic finance possesses a substantial advantage in terms of risk-sharing and economic justice, which are absent in conventional systems. Practically, this model provides guidance for financial institutions in determining discount rates aligned with real-sector productivity and Sharia compliance.
PEMODELAN DAN ANALISIS KEUNTUNGAN PADA USAHA AGEN PENTOL KABUL DI WONOREJO MENGGUNAKAN PENDEKATAN MATEMATIKA EKONOMI Riffat Haziq; Dessy Boegiyati
Cashless : Journal of Sharia Finance and Banking Vol. 4 No. 1 (2026): Cashless : Journal of Sharia Finance and Banking (April)
Publisher : Universitas Nahdlatul Ulama Pasuruan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/cashless.v4i1.1519

Abstract

UMKM play a significant role in Indonesia’s economy, including in the culinary agency-based business sector such as Pentol Kabul Agencies. However, many business owners still do not apply quantitative analysis in decision-making, particularly in understanding the relationship between costs, revenue, and profit. This study aims to develop mathematical models of the cost function, revenue function, and profit function for a Pentol Kabul agency business, as well as to analyze its profit level and Break-Even Point (BEP). The research employed a quantitative descriptive approach using a case study method on a Pentol Kabul agency located in Pasuruan Regency. Data were collected through interviews, observations, and documentation of business sales records. The analysis was conducted by formulating the total cost (TC), total revenue (TR), and profit (π) functions, followed by break-even analysis and sensitivity analysis regarding changes in cost of goods sold and selling prices. The results indicate that the cost function is TC(Q) = 225,000 + 35,000Q, the revenue function is TR(Q) = 40,000Q, and the profit function is π(Q) = 5,000Q − 225,000. At the actual sales volume of 150 packs per week, the business generates a profit of IDR 525,000 per week. Furthermore, the break-even point is achieved at a sales volume of 45 packs per week. These findings demonstrate that the application of economic mathematics can assist MSME owners in understanding business conditions more systematically and support more rational business decision-making.
The Role of Islamic Green Finance in Accelerating the Green Economic Transition in Indonesia: A Comprehensive Analysis of Instruments, Regulations, and Ecological Justice Atina Hidayati
Cashless : Journal of Sharia Finance and Banking Vol. 4 No. 2 (2026): Cashless : Journal of Sharia Finance and Banking (Oktober)
Publisher : Universitas Nahdlatul Ulama Pasuruan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/cashless.v4i2.1563

Abstract

Climate change and the need for a transition to a green economy require the mobilization of large-scale financing, while Indonesia’s conventional fiscal capacity has limitations in meeting the funding needs for mitigation and adaptation. In this context, Islamic Green Finance (IGF) holds strategic potential because it integrates the principles of environmental sustainability, social justice, and Sharia values. This study aims to comprehensively analyze the role of IGF in accelerating the green economic transition in Indonesia by examining the development of financing instruments, regulations, sectoral allocation mechanisms, and dimensions of ecological justice. The study employs a mixed-methods approach through a Systematic Literature Review (SLR) following the PRISMA 2020 protocol, conceptual bibliometric analysis, and a synthesis using the Analytic Network Process–Benefits, Opportunities, Costs, and Risks (ANP-BOCR) framework. The study’s findings indicate that Indonesia’s IGF ecosystem is developing through three main pillars: Sovereign Green Sukuk, sukuk-based corporate financing, and Islamic social finance instruments such as Cash Waqf-Linked Sukuk (CWLS) and Green Zakat. These instruments play a role in mobilizing capital for sustainable development while strengthening the dimensions of social inclusion and equity. However, the study also identified an allocation paradox, particularly the high concentration of Sovereign Green Sukuk in the sustainable transportation sector, while financing for the renewable energy and decarbonization sectors remains very limited. From an institutional perspective, the TKBI and its harmonization with the ASEAN Taxonomy for Sustainable Finance strengthen governance and mitigate the risk of greenwashing, while MUI Fatwa No. 86 of 2023 provides ethical and religious legitimacy for climate change mitigation efforts. These findings indicate that IGF has the potential to serve as a catalyst for Indonesia’s green economic transition toward Net Zero Emissions by 2060; however, its effectiveness requires diversification of the sukuk portfolio, strengthening of Islamic blended finance, increased financing for renewable energy, and reinforcement of mechanisms for monitoring climate impact and climate justice.
Gaya Hidup Cashless dan Minat Generasi Z Menjadi Nasabah Bank Syariah Indonesia: Mediasi Financial Behavior Qorinah Maulidiyah
Cashless : Journal of Sharia Finance and Banking Vol. 4 No. 2 (2026): Cashless : Journal of Sharia Finance and Banking (Oktober)
Publisher : Universitas Nahdlatul Ulama Pasuruan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/cashless.v4i2.1565

Abstract

Penelitian ini bertujuan menganalisis pengaruh gaya hidup cashless terhadap minat Generasi Z menjadi nasabah Bank Syariah Indonesia (BSI) serta menguji peran financial behavior sebagai variabel mediasi, berangkat dari kesenjangan antara tingginya adopsi pembayaran nontunai dan pangsa pasar perbankan syariah yang relatif stagnan. Penelitian menggunakan pendekatan kuantitatif kausal-asosiatif melalui survei daring terhadap 400 responden Generasi Z di Pulau Madura yang dipilih secara purposive, kemudian dianalisis dengan Partial Least Squares Structural Equation Modeling (PLS-SEM) menggunakan SmartPLS 4.0. Hasil penelitian menunjukkan bahwa gaya hidup cashless berpengaruh positif dan signifikan terhadap minat menjadi nasabah (β = 0,128; p = 0,027) dan terhadap financial behavior (β = 0,533; p < 0,001). Financial behavior berpengaruh positif dan signifikan terhadap minat menjadi nasabah (β = 0,677; p < 0,001) sekaligus memediasi hubungan keduanya (β = 0,361; p < 0,001). Temuan ini mengimplikasikan bahwa kecakapan bertransaksi digital belum cukup mendorong preferensi terhadap bank syariah tanpa disertai perilaku keuangan yang terstruktur, sehingga BSI perlu mengintegrasikan fitur manajemen keuangan pribadi pada platform BYOND. Kebaruan penelitian terletak pada pemosisian financial behavior sebagai mekanisme perilaku yang menjembatani praktik cashless harian dengan keputusan institusional perbankan syariah pada Generasi Z.
Analisis Kesehatan dan Penciptaan Nilai Bank Syariah Indonesia: Metode RGEC dan Economic Value Added (EVA) 2021–2025 Hafsah Azzahrah
Cashless : Journal of Sharia Finance and Banking Vol. 4 No. 2 (2026): Cashless : Journal of Sharia Finance and Banking (Oktober)
Publisher : Universitas Nahdlatul Ulama Pasuruan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/cashless.v4i2.1567

Abstract

Penelitian ini bertujuan menemukan kesinambungan antara hasil analisis kesehatan bank menggunakan metode RGEC dan hasil penciptaan nilai menggunakan metode Economic Value Added (EVA) pada PT Bank Syariah Indonesia Tbk. (BSI) periode 2021–2025. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan studi kasus pada BSI, bersumber dari data sekunder berupa laporan tahunan, laporan keuangan, dan laporan GCG BSI serta publikasi resmi OJK dan BEI. Analisis dilakukan melalui enam indikator RGEC (NPF, FDR, GCG, ROA, ROE, dan CAR) untuk menentukan peringkat komposit kesehatan bank, dilanjutkan dengan perhitungan NOPAT, invested capital, WACC, dan EVA. Hasil menunjukkan bahwa BSI secara konsisten berperingkat sehat hingga sangat sehat dengan skor komposit 83,3%–86,7%, ditopang peringkat sangat baik pada ROA dan CAR serta perbaikan NPF, meskipun ROE hanya berperingkat cukup baik. EVA BSI bernilai positif dan meningkat setiap tahun dari Rp6,38 triliun (2021) menjadi Rp13,80 triliun (2025), sehingga kesehatan bank yang baik berjalan seiring dengan penciptaan nilai ekonomi. Temuan ini mendorong manajemen BSI menjaga efisiensi biaya modal dan meningkatkan ROE, serta menunjukkan bagi regulator bahwa RGEC relevan sebagai indikator awal prospek penciptaan nilai, dengan EVA sebagai ukuran pelengkap. Kebaruan penelitian terletak pada penggabungan RGEC dan EVA dalam satu kerangka analisis atas bank syariah hasil konsolidasi dengan data periode terbaru.

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