Islamic spirituality refers to a paradigm of unity in realizing harmonious balance between aspects the world and hereafter. This is an important aspect fostering forces that accompanied faith toward Allah SWT, power over all life, including for entrepreneurial activity. was born from every human which capable being utilized strength form spiritual intelligence. element exists as grace useful activity life. Results found there were seven intelligence elements according perspective, are:...

This study aims to conduct a bibliometric analysis on peer-to-peer lending literature published in Scopus indexed journals from an economic and business perspective. The data were processed analyzed using VOSviewer software. To the best of authors' knowledge, this is first paper that conducts VOSviewer. results showed most popular authors, countries, organizations keywords. Moreover, also discovered trending topics recent publications. A direct benefit provide input for stakeholders,...

The concept of employment has some aspects that are integrated in order to achieve the balance workforce, both demand and supply labor. labor market is considered as location meeting between for from private Government sectors available. manpower can exert influence on determination level wage In other words, plays a role assisting process making employment-related policies such wages. This study, by employing library research, demonstrated seen viewpoint Islam will be able reach It not...

Tantangan utama yang dihadapi oleh UMKM adalah keterbatasan dalam mengakses pasar lebih luas dan mengelola strategi pemasaran inovatif. Banyak pelaku masih bergantung pada metode tradisional, sehingga kurang mampu memanfaatkan peluang besar dari platform digital khususnya masa pandemi seperti saat ini. Di sisi lain, kesadaran terhadap pentingnya sertifikasi halal juga rendah, meskipun ini menjadi elemen penting untuk meningkatkan kepercayaan konsumen, di negara dengan mayoritas penduduk...

This study aims to assess determinants of small and medium enterprises (SMEs) owners’ compliance behavior in paying zakat (alms). In addition, the sample population comprised 176 SMEs owners Mataram City who served as participants. Data were collected through online survey instruments using purposive sampling method. The testing technique data analysis carried out Structural Equation Modeling (SEM). results showed that literacy, Islamic egalitarianism, moral norms influenced intention pay...

Efforts to increase financial inclusion and business development in the community are a synergy effort strengthening SMEs actors Sidoarjo City. The active form of economic values ​​in also takes place middle organizations, such as Regional Leader Aisyiyah which has under its guidance. These two aspects can provide mutual benefits, where assisted have problems with accessibility technology developing businesses due lack knowledge terms using because based on survey results there still many...

ABSTRACT – This study critically evaluates the effectiveness of Islamic governance on financial performance banks in Indonesia. Due to absence regulations defining optimal Sharia Supervisory Board (SSB) structure and qualifications, research explores empirical relationship between SSB characteristics performance. Using a quantitative approach, analyzes data from 14 over seven-year period (2014-2020). Multiple regression analysis reveals that size, educational background, financial/accounting...

Purpose This study aims to draw lessons from the financial technology (FinTech) ecosystem literature through a systematic review. Design/methodology/approach systematically studied sample of 134 articles Scopus database assess pattern research development within scope FinTech over last 15 years (2008–2023). Findings The results obtained indicated that current focus leads several aspects: digital and inclusion, customer behavior, ecosystem, business model, as well aspects governance...

This research examines the relationship between credit portfolio diversification and risk return of state-owned banks (Bank BUMN) from 2019 to 2023. Using multiple linear regression analysis, it evaluates impact Herfindahl Hirschman Index (HHI) on or financing (NPL NPF) bank returns (ROA, ROE) among listed Indonesia Stock Exchange. Control variables include size, loan deposit ratio (LDR FDR), equity total asset (ETA). The results show that reduces in BUMN banks, suggesting spreading...

Background: Tax compliance has become a focused problem in various countries. Especially for developing countries with inadequate law enforcement, tax systems, and taxpayer awareness, this will indirectly impact high rates of non-compliance. The issue low is not significant to solve, considering that the domino effect cause more critical issues future. Objective: This study tries demonstrate additional elements affect compliance, such as psychological factors taxpayers find out motives...

Filantropi Islam di Indonesia memiliki tujuan yang relevan dengan Sustainable Development Goals (SDGs), yaitu kesejahteraan. Disamping itu, potensi penghimpunan dana filantropi menjadi keuntungan tersendiri. Namun, lembaga beberapa permasalahan diantaranya: bidang kelembagaan, teknologi, sumber daya manusia, regulasi dan tata kelola. Salah satu cara untuk mengatasi tersebut adalah melakukan integrasi keuangan sosial syariah. Kegiatan pengabdian masyarakat ini bertujuan memberikan pembinaan...

Background: Strengthening of economic added value in overcoming the problem poverty Sidoarjo Regency through participation community organizations, one which is Muhammadiyah organization fostering micro-businesses. But apparently there are still problems faced by most members micro entrepreneurs who incorporated form inadequate abilities from aspect insight and skills. Purpose: This activity aims to increase capacity these a training field financial administration records product marketing...