SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah

Analisis Pemahaman Nasabah terhadap Akad Jual Beli pada Perbankan Syariah

2026-07-03T09:53:42+00:00

This study aims to analyze the level of customer understanding of the sale and purchase agreement in Islamic banking and identify factors influencing this understanding through a literature review. The study used a qualitative method with descriptive analysis based on library research. The research data came from various secondary sources, including books, scientific journal articles, Islamic banking regulations, DSN-MUI fatwas, and official reports (OJK). The data analysis technique was conducted using content analysis based on the Miles, Huberman, and Saldaña model through the stages of data reduction and presentation, as well as drawing conclusions and verification. The results show that education level, length of customer experience, and intensity of socialization from Islamic banks are the main factors influencing customer understanding of the sale and purchase agreement. Customers with higher levels of education tend to have better abilities in understanding the concept of the agreement and distinguishing between profit margin and interest mechanisms. In addition, longer transaction experience contributes to increased understanding through an experiential learning process. Socialization conducted by banks has also been proven to play a significant role in improving public Islamic financial literacy. A good understanding of the sale and purchase agreement has a positive impact on product usage decisions, customer satisfaction, and loyalty to Islamic banking. This research emphasizes the importance of strengthening public education strategies, ensuring contract transparency, and improving Islamic financial literacy as efforts to support the sustainable development of the Islamic banking industry.

Pengaruh Akuntabilitas dan Transparansi Laporan Keuangan Terhadap Kepercayaan Muzakki pada BAZNAS Kabupaten Tasikmalaya

2026-07-21T04:46:17+00:00

Abstract :

This study aims to analyze the influence of accountability and transparency of financial reports on the trust of muzakki in BAZNAS Tasikmalaya Regency. This study uses a quantitative approach with an associative method. The study population is the Muslim community in Tasikmalaya Regency who have paid zakat and are aware of the existence of BAZNAS Tasikmalaya Regency. The research sample consisted of 100 respondents selected using purposive sampling techniques. The analysis was carried out through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination with the help of the SPSS version 30 program. The results of the study show that accountability has a positive and significant effect on the trust of muzakki. In addition, transparency also has a positive and significant effect on the trust of muzakki. In addition, accountability and transparency have a positive and significant effect on the trust of muzakki. These findings indicate that improving the quality of accountability and information transparency in the management of zakat funds is an important factor in building and increasing the trust of muzakki. Towards BAZNAS Tasikmalaya Regency

Keywords: Accountability, Transparency, Financial Reports, Zakat Payers' Trust, Tasikmalaya Regency BAZNAS

Entrepreneurial Capability and Digital Literacy as Drivers of Micro-Enterprise Sustainability in Surabaya, Indonesia

2026-07-23T05:27:09+00:00

Micro-enterprises increasingly depend on internal managerial capabilities and effective engagement with digital technologies to maintain sustainable performance under changing market conditions. This study examines the relationships between entrepreneurial capability, digital literacy, and micro-enterprise sustainability in Surabaya, Indonesia, while comparing the relative contribution of the two predictors. A cross-sectional quantitative survey was conducted involving 55 micro-entrepreneurs selected through purposive sampling. Entrepreneurial capability, digital literacy, and sustainability were measured using a five-point Likert scale, and the data were analysed through partial least squares structural equation modelling. The findings show that entrepreneurial capability is positively and significantly associated with micro-enterprise sustainability, with a path coefficient of 0.588, a test statistic of 5.398, and a probability value below 0.001. Digital literacy also demonstrates a positive and significant relationship with sustainability, with a path coefficient of 0.279, a test statistic of 2.599, and a probability value of 0.009. Entrepreneurial capability therefore exhibits a stronger relationship with sustainability than digital literacy. Active learning, analytical ability, passion, and self-achievement emerged as prominent elements of entrepreneurial capability, while information management and digital safety were central components of digital literacy. These results indicate that digital competence is valuable but may generate greater sustainability benefits when supported by leadership, managerial judgement, and the ability to translate technological resources into business decisions. The study contributes contextual evidence from an Indonesian urban setting by integrating entrepreneurial capability and digital literacy within one model of economic, social, and environmental sustainability. Capacity-development initiatives should therefore combine entrepreneurial training with practical digital-literacy and cybersecurity education.

Analisis Pengaruh Pengungkapan Green Banking Terhadap Kinerja Sustainablity BSI Periode 2021-2025

2026-07-24T07:01:27+00:00

This study aims to analyze the effect of implementing green banking on sustainability performance at PT Bank Syariah Indonesia (BSI) during the 2021–2025 period. Green banking is understood as a banking strategy that integrates environmental aspects into operations and financing to support sustainable development. The research method uses a quantitative approach with descriptive and associative techniques, based on secondary data from BSI's annual reports and sustainability reports from 2021–2025. The independent variable is green banking, measured through indicators of green financing, eco-friendly operations, green products, and environmental policies. The dependent variable is sustainability performance, reviewed from environmental, social, and economic dimensions. The analysis was conducted using descriptive statistics, Pearson correlation tests, and simple linear regression using Microsoft Excel. The research results show that implementing green banking has a positive impact on BSI's sustainability performance, with improvements in operational efficiency, strengthening social responsibility, and support for achieving sustainability goals. These findings confirm that green banking is an important strategy for Islamic banking in realizing sustainable development while also boosting the company's legitimacy in the eyes of stakeholders.

Etika Pemasaran Islam dan Loyalitas Merek Perbankan Syariah: Peran Mediasi Kepercayaan dalam Tinjauan Literatur Terfokus 2015–2025

2026-07-29T01:37:54+00:00

Islamic banking is growing rapidly, yet how Islamic marketing ethics builds trust and brand loyalty remains fragmented. This study maps relationships among Islamic marketing ethics, trust, and brand loyalty in Islamic banking (2015–2025) via a focused/purposive literature review. A search across five databases (Scopus, Web of Science, Google Scholar, DOAJ, Sinta; last search 20 June 2026) yielded eight purposively selected studies, chosen for methodological quality, citation count, and method/region representativeness, then assessed by two independent reviewers using CASP checklists (Cohen’s kappa = 0.85; 95% CI: 0.69–0.93; “almost perfect”). A narrative synthesis was conducted. Results show three of four studies report a positive link between Islamic marketing ethics and trust; of six studies on the trust/brand image–loyalty path, four report a direct relationship, two partial mediation. The novelty is a serial mediation model integrating ethics, trust, Islamic brand image, and loyalty, moderated by religiosity and Islamic financial literacy, with a conceptual extension toward digital trust and marketing ethics. Theoretically, this offers a framework extensible to digital contexts; practically, it underscores ethics as core to Islamic bank marketing and financial inclusion. Limitations include the purposive scope, dominance of English-language sources, and predominantly cross-sectional evidence limiting claims to association rather than causation.

Strategi Digital Marketing dalam Penguatan Pangsa Pasar CV. Kopi Mas Sejati di Desa Somalang Pakong Pamekasan

2026-07-31T22:30:37+00:00

Penelitian ini membahas tentang strategi digital marketing dalam penguatan pangsa pasar pada CV. Kopi Mas Sejati di Desa Somalang Pakong Pamekasan. Pokok permasalahan dalam penelitian ini adalah bagaimana penerapan strategi digital marketing serta pengaruhnya terhadap peningkatan daya saing dan pangsa pasar usaha kopi lokal di era ekonomi digital. Perkembangan teknologi informasi dan media digital mendorong UMKM untuk memanfaatkan pemasaran berbasis internet sebagai sarana promosi, komunikasi, dan pengembangan usaha agar mampu bersaing di tengah persaingan bisnis yang semakin kompetitif. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan jenis penelitian deskriptif. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi terhadap pemilik usaha, karyawan, dan konsumen CV. Kopi Mas Sejati. Data yang diperoleh dianalisis melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Keabsahan data dilakukan dengan triangulasi sumber dan triangulasi metode agar hasil penelitian lebih valid dan terpercaya. Hasil penelitian menunjukkan bahwa strategi digital marketing yang diterapkan CV. Kopi Mas Sejati melalui media sosial, marketplace, dan aplikasi komunikasi digital mampu meningkatkan jangkauan pemasaran, memperkuat branding produk, serta meningkatkan loyalitas konsumen. Penggunaan konten digital seperti foto produk, video promosi, dan testimoni pelanggan memberikan dampak positif terhadap peningkatan minat beli masyarakat. Selain itu, pemasaran digital membantu perusahaan membangun hubungan yang lebih interaktif dengan konsumen dan memperluas pangsa pasar hingga luar daerah. Namun demikian, implementasi digital marketing masih menghadapi beberapa kendala, seperti keterbatasan sumber daya manusia, tingginya persaingan bisnis digital, serta kurangnya inovasi konten pemasaran. Oleh karena itu, diperlukan pengembangan strategi pemasaran digital yang lebih kreatif, inovatif, dan profesional agar CV. Kopi Mas Sejati mampu mempertahankan keberlanjutan usaha dan memperluas pangsa pasar secara berkelanjutan.

Productive Zakat as a Strategic Instrument for Achieving the Sustainable Development Goals (SDGs)

2026-08-12T17:00:30+00:00

Productive zakat is one of the Islamic social finance instruments that has significant potential to support the achievement of the Sustainable Development Goals (SDGs), particularly in poverty alleviation, economic empowerment, and reducing social inequality. This study aims to analyze the role of productive zakat as an indicator for achieving the SDGs from the perspective of Islamic economics. The research employs a qualitative approach using the library research method by examining books, scientific journal articles, reports from zakat institutions, and other relevant literature. The findings indicate that productive zakat contributes positively to achieving several SDGs, especially Goal 1 (No Poverty), Goal 8 (Decent Work and Economic Growth), and Goal 10 (Reduced Inequalities). Through business capital assistance, entrepreneurial training, and continuous mentoring, productive zakat improves beneficiaries' income, encourages economic independence, and strengthens local economic development. Nevertheless, its implementation still faces challenges, including limited funding, uneven quality of mentoring, and the absence of standardized evaluation indicators linked to the SDGs. Therefore, optimizing productive zakat requires professional governance, digital innovation, and collaboration among zakat institutions, government, and other stakeholders. This study concludes that productive zakat is not only an instrument of Islamic philanthropy but also a strategic mechanism for promoting inclusive and sustainable development in Indonesia.

Peran Fintech Syariah Dalam Pemberdayaan UMKM: Analisis Literatur

2026-08-15T12:58:26+00:00

Penelitian ini bertujuan untuk menganalisis peran fintech syariah dalam pemberdayaan Usaha Mikro, Kecil, dan Menengah (UMKM) melalui pendekatan studi literatur. Metode yang digunakan adalah penelitian kualitatif dengan pendekatan library research, yaitu mengkaji berbagai jurnal ilmiah, buku, dan dokumen yang relevan terkait fintech syariah dan pemberdayaan UMKM. Hasil kajian menunjukkan bahwa fintech syariah memiliki peran strategis dalam meningkatkan akses pembiayaan, memperluas inklusi keuangan, meningkatkan efisiensi transaksi, serta memperkuat literasi keuangan dan literasi digital pelaku UMKM. Melalui penerapan prinsip-prinsip syariah seperti keadilan, transparansi, dan kemitraan, fintech syariah mampu menjadi alternatif solusi pembiayaan yang sesuai dengan kebutuhan pelaku usaha. Selain itu, fintech syariah memiliki peluang besar untuk berkembang di Indonesia karena didukung oleh perkembangan teknologi digital, regulasi yang semakin mendukung, dan besarnya jumlah penduduk Muslim. Namun demikian, masih terdapat berbagai tantangan yang perlu diatasi, seperti rendahnya literasi keuangan syariah, keterbatasan sumber daya manusia, persyaratan regulasi, serta persaingan teknologi yang semakin ketat. Oleh karena itu, diperlukan sinergi antara regulator, penyedia layanan fintech syariah, lembaga keuangan syariah, dan pelaku UMKM untuk mengoptimalkan peran fintech syariah dalam mendorong pertumbuhan ekonomi yang inklusif dan berkelanjutan.

Bank Syariah dan Produk Pembiayaan: Analisis Implementasi dan Tantangan di Indonesia

2026-08-17T11:53:09+00:00

Sharia banks are financial institutions that operate based on Islamic legal principles that prohibit usury (riba), gharar (gharar), and maysir (gambling). This study aims to analyze the implementation of financing products in Sharia banks in Indonesia, identify the challenges faced, and evaluate their role in promoting Islamic-based economic growth. The research method used is a literature review with a descriptive-analytical approach. Data were collected from various secondary sources, including books, scientific journals, Sharia banking regulations, and financial reports of Sharia banks in Indonesia. The results show that Sharia bank financing products in Indonesia include murabahah, mudharabah, musyarakah, ijarah, and istishna, each with its own characteristics and mechanisms. Murabahah still dominates the Sharia bank financing portfolio, reaching more than 60 percent of total financing. The main challenges faced include low public Sharia financial literacy, limited competent human resources, and competition with conventional banks. This study concludes that strengthening regulations, improving education, and product innovation are key to the sustainability of Sharia banks in Indonesia.

Islamic Financial Regulations, Islamic Financial Literacy and Financial Inclusion: Insights from ASEAN

2026-09-04T07:01:22+00:00

This research aims to explore the relationship between Islamic financial regulation, Islamic financial literacy, and financial inclusion in the ASEAN region. Utilizing articles from three ASEAN countries—Indonesia, Malaysia, and Brunei Darussalam—this study employs a Systematic Literature Review methodology. With the growing interest in Islamic finance in ASEAN, a deeper understanding of these three components has become crucial. The research collects and analyzes relevant articles, journals, and reports from 2016 to 2024, employing strict inclusion and exclusion criteria. The review results indicate that effective Islamic financial regulation contributes to an increase in Islamic financial literacy, which in turn positively impacts the level of financial inclusion in ASEAN countries. Additionally, the study identifies the challenges faced in the implementation of regulations and strategies to enhance financial literacy among the population. These findings provide valuable insights for policymakers and financial practitioners to formulate policies that support the growth of sharia-compliant inclusive finance in ASEAN. The research emphasizes the need for collaboration among stakeholders to maximize the potential of Islamic finance in enhancing the economic welfare of the community.