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This study aims to analyze the understanding of Micro, Small, and Medium Enterprises (MSMEs) in Harjosari II Village regarding Islamic financial inclusion and its contribution to expanding access to business capital financing. Although the national financial inclusion index continues to increase, the implementation of Islamic financial inclusion still faces challenges at the grassroots level. This research used a descriptive qualitative method with data collection techniques consisting of observation, documentation, and in-depth interviews with MSME owners in Harjosari II Village and staff from KSPPS & BMT Syariah Sejahtera (SS) Medan. The findings show that MSME owners’ understanding of Islamic financial inclusion is influenced by religiosity and the perception of justice through the profit-sharing system. Islamic financial inclusion is implemented through a kinship approach and simplified administrative procedures for the informal sector. However, the main obstacles to expanding financing access include limited Islamic financial literacy, restricted financing ceilings, and entrepreneurs’ lack of confidence in formal banking procedures. Islamic financing contributes to increasing production capacity and providing spiritual peace of mind by offering capital alternatives free from usury (riba). This study recommends strengthening direct technical socialization and implementing more flexible financing ceiling policies to support MSME growth in suburban areas.

This study aims to evaluate the performance of KSPPS BKK Purwokerto using the Malcolm Baldrige Criteria for Performance Excellence (MBCfPE), which consist of seven assessment categories: leadership, strategy, customer focus, measurement and knowledge management, workforce, operations, and organizational results. A descriptive qualitative approach was employed through in-depth interviews, direct observations, and document analysis. Data were analyzed using the interactive model of Miles and Huberman to identify strengths and weaknesses within the organization. The findings indicate that KSPPS achieved a total score of 825, placing it in the Excellent – Benchmark Leader category. The strongest performance appears in customer focus, leadership, and operational quality, reflecting strong service orientation and solid interpersonal relationships. However, the lowest score in measurement, analysis, and knowledge management suggests that the data and information system is not yet fully integrated. These results highlight the need for improving information systems, digitalizing processes, and strengthening performance measurement to support continuous improvement. This study contributes to the literature on Islamic microfinance performance evaluation and provides strategic recommendations for enhancing organizational management.

This study aims to analyze the implementation of the murabahah bil wakalah contract within Islamic financing institutions by examining procedural compliance, documentation quality, and the effectiveness of internal monitoring. A qualitative approach was applied using in-depth interviews, structured observations, and document analysis involving purposively selected informants. Data were analyzed using thematic analysis supported by data reduction, coding processes, source triangulation, and conclusion drawing. The findings indicate that the implementation of the contract generally aligns with sharia principles, although operational challenges persist, including inconsistent documentation, varied member understanding of wakalah procedures, and limitations in monitoring practices. Verification processes and margin determination have been properly executed, yet administrative governance requires strengthening to ensure alignment between procedural guidelines and real-world practice. The study highlights the importance of increasing sharia literacy and enhancing human resource capacity to improve efficiency and compliance in implementing murabahah bil wakalah within micro-level Islamic financial institutions.

This study aims to analyze the marketing strategy of the Wadiah Savings Product (Hanabung) at KSPPS Hanada Quwais Sembada using a SWOT approach to identify internal strengths, weaknesses, external opportunities, and threats influencing the institution’s marketing performance. The research employs a descriptive quantitative method supported by qualitative data obtained from interviews with five key informants. Data analysis was conducted using the IFE and EFE matrices to evaluate the weight, rating, and score of each strategic factor. The findings indicate that KSPPS Hanada’s major strengths include strong member loyalty, personalized services, and compliance with sharia principles. The main weaknesses are conventional promotional activities, limited marketing human resources, and insufficient digital innovation. Opportunities arise from increasing public awareness of Islamic finance, while threats come from digital financial service competition and low financial literacy levels. With an IFE score of 3.10 and an EFE score of 2.75, the institution is positioned within a growth strategy. The study highlights the need for more innovative and adaptive marketing strategies through digitalization, human resource development, and continuous financial literacy initiatives.

This research aims to determine the effect of leadership style, organizational culture, and talent management on employee performance on KSPPS BMT Dana Insani Gunungkidul employees The method used in this study uses quantitative methods. The population in this study were employees who worked at KSPPS BMT Dana Insani Gunungkidul by using a sample of 34 respondents using a sampling technique, namely purposive sampling. The data analysis used is multiple linear regression analysis. The results showed that leadership style, organizational culture, and talent management have a positive and significant effect on employee performance. Thisresearch supports various theories which reveal that leadership style factors, and talent management have a significant role in shaping employee performance. Theimplications of this research are expected to improve employee performance.

Penelitian ini bertujuan untuk menganalisis pencatatan akuntansi produk simpanan wadiah oleh BMT dan kesesuaiannya dengan PSAK 459 serta PAPSI, serta mengidentifikasi kendala-kendala yang dihadapi dalam penerapannya. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, dokumentasi, dan wawancara. Hasil penelitian menunjukkan bahwa: 1) KSPPS BMT Nusa Ummat Sejahtera Cabang Cileunyi Bandung menggunakan software IBSS dalam pencatatan akuntansi simpanan wadiah, sehingga pencatatannya menjadi lebih efektif; 2) Pencatatan akuntansi simpanan wadiah belum sepenuhnya sesuai dengan PSAK 459, terutama dalam pengakuan penerimaan, pendapatan, dan beban yang seharusnya diakui pada saat terjadinya, serta pendapatan atas pengelolaan dana yang seharusnya bukan merupakan keuntungan untuk dipublikasikan, dan pemberian bonus yang seharusnya tidak diperjanjikan sebelumnya; 3) Pencatatan juga belum sepenuhnya sesuai dengan PAPSI, khususnya dalam pengakuan beban dan pengungkapan fasilitas isimewa kepada penyimpan; 4) Kendala utama terletak pada transaksi BMT yang masih sederhana dan software IBSS yang belum terintegrasi, sehingga laporan keuangan akhir tidak lengkap dan memuat atas transaksi wadiah, terutama terkait fasilitas istimewa, belum diterapkan secara maksimal.

KSPPS BMT Dana Mentari Purwokerto faces tight competition with other cooperatives such as PNM Mekar Sudagaran Sidareja in supporting MSMEs through sharia financing. This study analyzes the competitive position of BMT Dana Mentari using the Competitive Profile Matrix (CPM) and formulates a sharia-based business strategy. A descriptive qualitative approach is applied with data from interviews (May 2025), observations, and documents (OJK, 2025). The CPM results show that BMT Dana Mentari has a score of 3.25, superior to PNM Mekar (3.05), with strengths in sharia compliance and personal service. The main weakness is digital technology. The proposed strategies include digitalization of mobile applications (2026) and development of musyarakah products, in accordance with the itsar principle. This study provides guidance for sharia cooperatives to increase the competitiveness and empowerment of MSMEs.

Riset ini dilakukan guna mengkaji secara komprehensif kinerja Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) BMT El-Mentari yang beroperasi di Purwokerto, dengan menggunakan pendekatan Malcolm Baldrige Criteria for Performance Excellence (MBCFPE). Analisis dilakukan berdasarkan tujuh indikator inti, yaitu kepemimpinan, perencanaan strategis, orientasi pada pelanggan, sistem pengukuran dan manajemen pengetahuan, orientasi pada tenaga kerja, pengelolaan proses, serta capaian kinerja organisasi. Riset ini menerapkan pendekatan deskriptif kualitatif, dengan pendekatan observasional dalam mengumpulkan data, interview terstruktur, dan telaah dokumen. Hasil evaluasi menunjukkan bahwa KSPPS BMT El-Mentari meraih skor keseluruhan sebesar 627,84, yang dikategorikan dalam kelompok “Pemimpin Industri Berkembang”. Dimensi dengan pencapaian tertinggi terdapat pada aspek fokus tenaga kerja (74,2%), sedangkan dimensi hasil bisnis diidentifikasi sebagai aspek yang memerlukan penguatan lebih lanjut. Temuan ini mengindikasikan bahwa meskipun koperasi telah menunjukkan kemajuan signifikan dalam praktik manajerialnya, masih terdapat ruang perbaikan untuk mencapai standar kinerja bertaraf global. Penelitian ini menyumbangkan pemahaman yang mendalam terhadap perkembangan praktik manajemen strategis pada koperasi syariah dan dapat dijadikan acuan bagi proses evaluasi berkelanjutan oleh pengelola koperasi.

The rise of digital transformation and increasing competition in the Islamic financial sector require microfinance institutions such as KSPPS BMT NU Sejahtera Bumiayu to implement innovative strategies to build competitive advantage. This study aims to analyze the development of innovative services through the Blue Ocean Strategy (BOS) framework, which focuses on value creation and the discovery of untapped market space. A descriptive qualitative method was employed, with data collected through in-depth interviews involving management and active customers. The findings indicate that based on external analysis (PEST and Five Forces) and internal evaluation, the institution holds strong potential to develop service strategies driven by innovation. The application of the ERRC Grid led to several strategic actions, including eliminating administrative fees, simplifying procedures, enhancing service quality and technology, and developing the digital application BMT Mobile. The study concludes that BOS is an effective strategic framework for expanding inclusive, community-based Islamic finance. The results contribute both theoretically and practically to the development of adaptive and competitive Islamic microfinance service models.

Descriptive analysis of the implementation of sharia financial accounting standard reports of BTM BiMU Bandar Lampung is presented in this paper. Accounting principles related to the presentation of financial statements in accordance with PSAK 101 concerning sharia financial statements and recognition, measurement, presentation, and disclosure of murabahah transactions based on PSAK 102 concerning mudharabah are the subject of the study. KSPPS BTM Bimu Bandar Lampung City is the target of the study. The qualitative methodology and primary data used in this study were obtained from BTM BiMu. The results of the study indicate that KSPPS BTM Bimu has not implemented accounting procedures in accordance with sharia PSAK.

Penelitian ini bertujuan untuk menguji pengaruh likuiditas, solvabilitas dan raiso aktivitas terhadap profitabilitas, baik secara simultan maupun parsial. Rancangan penelitian ini adalah menggunakan penelitian kuantitatif deskriptif. Subjek penelitian ini adalah KSPPS An- Nuur Kutoarjo, serta objek penelitiannya yaitu likuiditas, solvabilitas, aktivitas serta profitabilitas. Data dikumpulkan dengan pencatatan dokumen, dan dianalisis dengan analisis deskriptif, Uji Asumsi Klasik, Uji Statistik dan Uji Hipotesis. Hasil penelitian menunjukkan bahwa (1) likuiditas, solvabilitas dan aktivitas berpengaruh secara simultan terhadap profitabilitas, (2) likuiditas berpengaruh positif dan signifikan terhadap profitabilitas, (3) Solvabilias berpengaruh positif dan signifikan, (4) Aktivitas tidak berpengaruh terhadap profitabilitas.

Kecemasan akademis terkait Produk Non Agunan (PRONA) dalam pembiayaan musyarakah di KSPPS BMT Al Hikmah Semesta Jepara menjadi fokus penelitian ini. Metode penelitian yang digunakan adalah wawancara, observasi, dan dokumentasi untuk mengidentifikasi kekuatan, kelemahan, peluang, dan ancaman produk. Analisis lingkungan internal perusahaan dilakukan untuk menganalisis fungsi perusahaan. Matriks IFAS dan EFAS digunakan untuk merumuskan faktor strategis internal dan eksternal perusahaan. Hasil penelitian mengidentifikasi kekuatan dan kelemahan produk non agunan (PRONA), serta peluang dan ancaman yang dihadapinya. Analisis SWOT digunakan untuk merumuskan strategi perusahaan berdasarkan faktor internal dan eksternal yang mempengaruhi kinerja perusahaan. Kesimpulannya, Produk Non Agunan (PRONA) berpotensi untuk meningkatkan kapasitas ekonomi masyarakat dan membantu anggota yang menggunakan produk tanpa agunan. Penelitian ini memberikan pemahaman yang komprehensif tentang produk dan memungkinkan penelitian strategis yang efektif.

Financial ratio analysis is the basis for assessing the performance of the cooperative in managing its financial resources in a given period. Analysis of financial performance KSPPS Al-Hikmah done with regards to the decline in the financial performance of the last few years, whereas KSPPS Al-Hikmah had won the award as the best cooperative of its performance as the city of Bogor.  The method used is quantitative method with a descriptive format. The results of these calculation of ratio are then compared with the standard of regulation of Cooperatives and SMEs RI No.06/Per/M.KUKM/V/2006 on Guidelines for Assessment of Cooperative Achievement. The purpose of this study is to determine the financial performance of the KSPPS Al-Hikmah years 2012-2015 in terms of the level of profitability, liquidity and solvency. The results showed that the financial performance KSPPS Al-Hikmah years 2012-2015 seen from the aspect of profitability, liquidity and solvency are generally still below the standard regulation of Cooperatives and SMEs RI No.06/Per/M.KUKM/V/2006. Although in terms of profitability is generally performed quite well, which is between the standard value. KSPPS Al-Hikmah should make corrections to assets in order to make greater contributions in generating SHU, and is expected to increase the capital by attracting more customers cooperatives.    

Teaching the Al-Qur’an is the core of Islamic education, with the main aim of guiding children in reading, studying and understanding the Koran from an early age. The Al-Qur'an Education Park (TPQ) serves as an important platform to instill a love of the Al-Qur'an in children. Even though many TPQs have been successful with good administration and management and a large number of students, there are still TPQs that have not developed, such as the TPQ in Glidah Kedamean Village, Gresik. Observations show that learning management at TPQ does not meet recognized management and curriculum standards in education, resulting in suboptimal educational attainment. Responding to this problem, the Glidah Village TPQ Teacher Management Optimization team, together with KSPPS BMT Khoiru Ummah, initiated an intensive community service-based mentoring program using the Participatory Action Research (PAR) method. The mentoring process involves several stages, starting from identifying problems through field observations, organizing and planning programs, to implementing program actions. The results of discussions and implementation of mentoring revealed a number of problems faced by teachers regarding TPQ management. The implementation of this mentoring activity has been empirically proven to have a positive impact, increasing the effectiveness of management and the quality of education at the TPQ.

KSPPS Fastabiq Khoiro Ummah Tambakromo branch is one of the KSPPS Fastabiq Khoiro Ummah branch offices located in Tambakromo district, Pati district. The aim of this research is to find out whether the variables of service quality and employee performance affect the satisfaction of members of the KPPS Fastabiq Khoiro Ummah Tambakromo branch. The method used is associative because it aims to determine the cause and effect of two or more variables. The sample was obtained from 100 respondents, savings members of the KSPPS Fastabiq Khoiro Ummah, Tambakromo Branch. The questionnaire method is the sampling technique used. Data is processed using reliability tests, validity, multiple liner regression tests, simultaneous tests. From the results of statistical tests there is a positive and significant influence simultaneously on the variables of service quality and employee performance on KSPPS member satisfaction. Fastabiq Khoiro Ummah Tambakromo branch is proven by an Fcount value of 133,016 and a significance level of 0.000 which is smaller than the significance level of 0.05, because Fcount is greater than Ftable which is 2.36. So it can be decided that the hypothesis is accepted which states that there is a significant influence and simultaneous between service quality and employee performance on member satisfaction of KSPPS Fastabiq Khoiro Ummah Tambakromo branch.

KSPPS BMT NU of East Java, which is a non-bank financial institution, has the task of gathering and channeling the financing, especially in Lenteng sub-district. As one of the institutions that has an important role in funding, the employees of KSPPS BMT NU East Java, Lenteng branch have duties and responsibilities, as well as the goal of each period to be able to gather or give funding to the community. Of course, it is not easy. Therefore, the leadership factor is very necessary to motivate the employees to carry out the tasks and responsibilities has been given. The purpose of this research is to analyze the styles of Islamic leadership applied and also to find out how the styles of leadership can improve the motivation of the employees of KSPP BMT NU East Java, Lenteng branch. This research used qualitative research methods. Data collection techniques used observation methods, interviews, and documentation. Based on the results of the research, the Islamic leadership style applied in KSPPS BMT NU East Java, Lenteng branch is a typology of the democratic leadership style. The style is quite good in improving the motivation of employees. It can be proved by the presence of a harmonious, open working environment as well as by giving good motivation and appreciation to the employees.

This study aims to determine the effect of top management support (X1), utilization of information technology (X2) and work experience (X3) on the effectiveness of accounting information systems (Y). The population used in this study were 47 KSPPS BMT Bina Ummat Sejahtera employees in the Semarang area. The sampling method used is saturated sample (census). The data in this study are primary data obtained from distributing questionnaires to KSPPS BMT Bina Ummat Sejahtera Semarang Region employees. The data analysis technique used multiple linear regression analysis with the help of SPSS 21 software. The results showed that top management support (X1), utilization of information technology (X2) and work experience (X3) were significant for increasing the effectiveness of accounting information systems (Y).  

Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruhnya kepemimpinan dengan gaya yang demokratis, kemudian motivasi intrinsik dan kompensasi terhadap kinerja suatu karyawan pada KSPPS BMT Al-Fath Kota Tangerang Selatan. Sampel ditentukan dengan menggunakan model non-probbability sampling. sedangkan untuk teknik analisis data menggunakan metode asosiatif kuantitatif melalui pendekataan verifikatif. dalam tahapan pengujian yang digunakan adalah uji validitas, reabilitas, menguji asumsi klasik, analisa linier berganda, analisia koefesien korelasi, analisa koefesien determinasi, menguji hipotesis, menggunakan pengujian terhadap atau uji t yaitu pengujian parsial kemudian uji F yaitu pengujian secara bersama (simultan). Dari analisa penelitian tersebut menunjukan seluruh hipotesis diterima, dimana kepemimpinan dengan gaya demokratis, motivasi intrinsik dan kompensasi terhadap varibel kinerja karyawan.