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INDONESIA
Tazkia Islamic Finance and Business Review
Published by Institute for Research and Community Empowerment
ISSN : 24600717     EISSN : 24600717     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Tazkia Islamic Finance and Business Review (TIFBR) is a peer-reviewed journal published by the Institute for Research and Community Empowerment (IRCE), Tazkia University College of Islamic Economics in collaboration with Association of Islamic Economics Lecturers (ADESY). The Journal is semi-annual journal issued in July and December. The aim of the journal is to disseminate Islamic Economics, finance and business researches done by researchers both from Indonesia and overseas.
Arjuna Subject : -
Articles 198 Documents
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Business-Industry Collaboration in Developing Waqf Deposit Prototypes and SOPs in Islamic Financial Institution Syamlan Taufik, Yaser; Purba, Asnan
Tazkia Islamic Finance and Business Review Vol. 19 No. 1 (2025): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v19i1.419

Abstract

Keywords: Wakaf Deposit, Islamic Finance, Risk Management, Participatory Action Research, Islamic Financial Institutions, Waqf Core Principles, Financial Innovation
The Influence of Sharia Financial Literacy, Religiosity, Financial Self-Efficacy, and Financial Locus of Control as Mediating Effects on the Financial Behavior of Qris Users of Islamic Banks. Fitriani, Hidayatul; Maulana, Zefri; Ula, Tajul; Sari, Juli Dwina Puspita
Tazkia Islamic Finance and Business Review Vol. 19 No. 1 (2025): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v19i1.389

Abstract

This study aims to analyze the determinants of public interest in the use of QRIS in Sharia Banks with a focus on Langsa City - one of the cities in Aceh which is a province that implements the Islamic financial system. The independent variables tested included promotion, religiosity, education, and financial ability. Shariah financial literacy is considered as an intermediary variable that plays a role in connecting independent variables with dependent variables, namely interest in using QRIS. Considering that literacy and interest in using digital finance in Aceh, especially Langsa City, are still low, this research is important in understanding the factors that affect public interest.This study involved 100 respondents from Langsa City who were randomly taken with a quantity determined through the method of determining the number of Slovin. The analysis method used in this study is the Structural Equation Modeling - Partial Least Squares (SEM-PLS) Method which serves to identify whether the effect of independent variables on dependent variables occurs directly, or through intermediate variables (intermediation). The results of the study show that promotion, religiosity, education, and financial ability significantly affect financial literacy, which then has a positive impact on interest in using QRIS.These findings are expected to help Islamic banking and the government in designing strategies to increase the adoption of digital financial services in Aceh, especially Langsa City.
An Analysis of Problems and Solutions in the Low Level of Cash Waqf in Indonesia Using Analytic Network Process (ANP) Susanti, Aprida; Fatah, Dede; Muhammad Ali, Zulkarnain
Tazkia Islamic Finance and Business Review Vol. 19 No. 1 (2025): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v19i1.392

Abstract

The low level of cash waqf mobilization in Indonesia presents a significant challenge for Islamic philanthropy, attributed to various internal and external factors. This study addresses the gap in existing literature concerning the comprehensive analysis of factors that impact the low uptake of cash waqf and the strategic management approaches necessary to address these challenges. While previous research has examined aspects of cash waqf, there remains a need for a systematic approach that integrates problem, solution, and strategy analysis through the Analytic Network Process (ANP) method. The objectives of this study are to identify the key factors affecting cash waqf mobilization and to propose detailed solutions and strategies for effective management. Utilizing the ANP framework and the Problem-Solution Model, the study collects data from a sample of 7 experts and 7 practitioners. The analysis considers four dimensions—human resources, institutional frameworks, government, and society—and is organized into three clusters: problems, solutions, and strategies, with a focus on both internal and external factors. Key findings indicate that the low mobilization of cash waqf is primarily due to weak management systems within institutions. The study proposes that enhancing the Indonesian Waqf Board (BWI) through governmental support is a critical solution, while the application of information technology is identified as the main strategic priority. The study underscores the need for the government (particularly BWI) and waqf institutions (nazhir) to prioritize a robust cash waqf ecosystem through improved management, professionalization, literacy, and resource allocation. This research contributes to the limited body of literature on cash waqf mobilization by providing a comprehensive model for addressing both internal and external challenges, thereby offering valuable insights for Islamic finance policymakers and practitioners.
Implementation of Prophetic Leadership in Green Waqf Management: A Comparative Case Study of Two Green Waqf Institutions in Indonesia Murtadha, Muhammad; Maulida, Syahdatul
Tazkia Islamic Finance and Business Review Vol. 19 No. 1 (2025): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v19i1.393

Abstract

This research explores green waqf management, prophetic leadership implementation, and challenges faced by green waqf institutions in Indonesia, focusing on Hutan Wakaf Bogor and Greenwaqf. Using a qualitative descriptive case study approach, the findings reveal that Greenwaqf prioritizes renewable energy, while Hutan Wakaf Bogor emphasizes forest management. Both institutions have applied prophetic leadership values, though loyalty, exemplary behavior, accountability, transparency, and effective communication require further improvement. Key challenges include funding, regulatory frameworks, and nazhir resource development. The study recommends that stakeholders, particularly regulators, address these challenges by formulating supportive policies and enhancing nazhir guidance through prophetic leadership principles, fostering a stronger green waqf ecosystem.
Application of Islamic Accounting and Benefits in Rahn Tasjily Financing in the Management of Islamic Multipurpose Cooperatives Nasada, Kayla Zahara Putri; Harmain, Hendra; Rahmani, Nur Ahmadi Bi
Tazkia Islamic Finance and Business Review Vol. 19 No. 1 (2025): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v19i1.399

Abstract

Non-bank financial institutions are very often challenged to implement Islamic financing, especially in the standard of financial records. The purpose of this research is to evaluate the implementation of the rahn tasjily financing system, the application of sharia accounting to rahn tasjily, compliance with the DSN MUI fatwa related to rahn tasjily, compliance with Qanun on Islamic financial institutions, and the benefits of financing for members and employees at the Wangi Sari Selamat Jaya Sharia Multipurpose Cooperative (WASSALAM) Aceh Tamiang. The novelty of the research lies in the Qanun as the standard of Islamic financial institutions in Aceh. Although previous research has researched how accounting is applied to rahn tasjily, but there are still few who discuss its compatibility with the Qanun LKS This research uses a descriptive-qualitative approach with the Participatory Action Research (PAR) method, through in-depth interviews with participants. The research findings show that Wassalam Cooperative has implemented sharia-compliant financing, but is still unable to provide debt with uniform ujrah because each customer has different terms and conditions that must be met. Some aspects of this financing are also in accordance with PSAK 107, but the lack of staff understanding of accounting standards, especially PSAK 107, causes the presentation and disclosure aspects of financing to not be implemented properly. The cooperative is committed to the fatwa of DSN MUI and Aceh Qanun No. 11/2018, to ensure compliance with sharia regulations. The cooperative channelled the benefits of interest-free financing in accordance with sharia principles to empower the community's economy while enhancing sharia financial education. This implementation also encourages cooperatives as Islamic financial institutions to continue learning to minimise the risk of accounting errors and optimise financial performance. Theoretically, this research enriches the Islamic accounting and sustainable finance literature and contributes to evaluating regulations related to rahn tasjily.
DOES ISLAMIC FINANCIAL LITERACY PROVIDE YOUNG FAMILIES' FINANCIAL RESILIENCE IN THE POST COVID-19 ERA? Zaerofi, Afif; Arofatul Marits, Shofi
Tazkia Islamic Finance and Business Review Vol. 19 No. 1 (2025): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v19i1.401

Abstract

This study, conducted with a quantitative research approach, aimed to examine the factors influencing Islamic financial literacy and financial behavior, and their subsequent impact on financial resilience among young couples post-COVID-19. Employing Structural Equation Model-Partial Least Squares (SEM-PLS), the research analyzed data collected through questionnaires from a total of 250 respondents. The findings suggested Islamic Financial Literacy has both positive effects on Financial Resilience. and Islamic Financial Behavior. Interestingly, Risk Tolerance Level has a negative effect on Islamic Financial Behavior. In addition, Financial Behavior has a positive effect on Financial Resilience.
SINERGI ZAKAT, EKONOMI DAN EDUKASI: MEMBEDAH FAKTOR-FAKTOR PENENTU TINGKAT KEMISKINAN DI ACEH Amalia, Riza; Kartika, Metasari; Suradi, Romi; Mubaraq, Abd
Tazkia Islamic Finance and Business Review Vol. 19 No. 1 (2025): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v19i1.403

Abstract

Aceh is a province in Indonesia with a Muslim-majority region and applies special autonomy and qanun, but there is a paradoxical phenomenon in this region where a significant increase in zakat distribution, economic growth, and education is actually followed by an increase in the number of poor people. This study aims to test and analyze the effect of zakat, economic growth and education on poverty rates in 23 districts / cities of Aceh Province in 2011-2021. The research method used in this study is using a descriptive quantitative approach using secondary data. The analysis technique uses panel data regression which includes cross section data (23 districts / cities) and time series data (2011-2021). Data obtained from the official websites of Baitul Mal Aceh and the Central Bureau of Statistics of Aceh Province. The results showed that zakat and education partially had a significant negative effect on the poverty rate in Aceh, this identified that zakat and education succeeded in reducing poverty in Aceh. However, it is different with economic growth where the results show that partially economic growth has a positive but insignificant effect on the poverty rate. This indicates that an increase in economic growth causes an increase in the poverty rate in Aceh. Simultaneously, zakat, economic growth and education variables together have a significant effect on poverty reduction in Aceh.
The Influence Of Non-Halal Income And Interest-Based Debt On The Value Of Sharia-Compliant Issuers In The Energy Sector Budiono, Rachmat; Indra, Indra
Tazkia Islamic Finance and Business Review Vol. 19 No. 1 (2025): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v19i1.433

Abstract

This study investigates the impact of non-halal income and interest-based debt on the value of sharia-compliant issuers in Indonesia’s energy sector—a capital-intensive industry where the use of debt is often inevitable. Prior research has explored the influence of capital structure and Sharia compliance broadly, but studies focusing specifically on the interaction of non-halal income and interest-based debt within the energy sector remain limited. Addressing this gap, the study employs a panel data approach covering 15 energy companies listed on the Indonesia Sharia Stock Index (ISSI) over the period 2018–2022. The Price to Book Value (PBV) ratio is used as a proxy for firm value. The results reveal that non-halal income (PNH) does not significantly affect PBV (p = 0.4684), indicating minimal influence on firm value. However, interest-based debt (UBB) negatively affects PBV at a 10% significance level, suggesting that higher UBB reduces firm value. Moreover, the interaction between PNH and UBB shows a significant negative effect on PBV, implying that a high combination of both variables further decreases firm value. In contrast, Return on Assets (ROA), Return on Equity (ROE), and Earnings Per Share (EPS) have significant positive effects on PBV. These findings highlight the need for greater financial discipline and Sharia compliance among energy sector issuers to maintain investor confidence and firm value.
The Palestine Occupation and Its Impact to Millennial’s Intention to Boycott Israeli Related Products in Indonesia Priantina, Anita; Amalia, Putri Syifa
Tazkia Islamic Finance and Business Review Vol. 19 No. 2 (2025): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v19i2.439

Abstract

This study examines the impact of Palestine’s occupation on Indonesian millennials' intentions to boycott Israeli-affiliated products, focusing on attitude, perceived behavioral control, and subjective norm as determinants. Millennials are chosen as the research object based on the assumption that they represent an active workforce with relatively higher financial capability, potentially increasing their influence on consumer behavior. Using Structural Equation Modeling-Partial Least Squares (SEM-PLS), findings reveal that attitude and perceived behavioral control significantly impact boycott intention, while subjective norm is not significant. These results indicate that millennials are more influenced by personal beliefs and self-efficacy than by social pressures. Policy recommendations include enhancing educational campaigns to strengthen individual attitudes and empower millennials with resources for informed choices, possibly through collaborations with influencers and educational institutions. Future studies could explore additional factors, such as media influence and availability of alternatives, to provide a broader understanding of boycott behavior among millennials.
Conceptualizing Rushd as an Islamic Development Model Alhindi, Yaser
Tazkia Islamic Finance and Business Review Vol. 19 No. 2 (2025): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v19i2.441

Abstract

الملخص. يستكشف هذا البحث قابلية طرح نموذج تنموي ذو إطار معرفي إسلامي، ومدى قدرة هذا النموذج على الابتكار والتفاعل مع نماذج التنمية العالمية. واستنادًا إلى النظريات الأساسية التي صاغها المسيري وزملاؤه الباحثون (2006) في مبحثهم "التحيز: التحيز المعرفي في العلوم الفيزيائية والاجتماعية"، يهدف البحث إلى اقتراح نموذج تنموي مستوحى من مباديء المعرفة الإسلامية (رُشد)، وتمثلاتها في تنمية الأوقاف الإسلامية. ومن ثم، يبحث بشكل نقدي بعض التوجهات المعاصرة لتطوير الأوقاف التي غالبًا ما تختزل الوقف إلى أداة نفعية لمواءمة السياسات وزيادة الدخل، متجاهلةً وظائفه الأخلاقية والاجتماعية الأكثر عمقاً وتأثيراً. وتسترشد هذه الدراسة بسؤال رئيسي وآخر فرعي: كيف يمكن للأفكار النابعة من المرجعية الإسلامية للمعرفة حول التنمية المجتمعية أن تُسهم في تشكيل نموذج تنمية مبتكر؟ وما هي المبادئ التي يمكن أن يُسترشد بها خلال عملية انتاج المعرفة الإسلامية في توجيه المشاركة المجتمعية لإثراء هذا النموذج؟ تُركّز هذه الورقة البحثية على إمكانية التطبيق العملي لبعض نظريات المعرفة ضمن سياق ممارسات التنمية المعاصرة. ولا تهدف إلى تقديم إجابات معيارية على الأسئلة المطروحة سابقًا، بل إلى المساهمة في استكشاف نموذج تنموي يجمع المعرفة الإسلامية مع التجارب المجتمعية. الكلمات الدلالية: المعرفة الإسلامية، نماذج تنموية، الأوقاف، البناء المجتمعي، رشد.

Page 19 of 20 | Total Record : 198

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