cover
Contact Name
Luqmanul Hakiem Ajuna
Contact Email
luq.h.ajuna@iaingorontalo.ac.id
Phone
+6285256106862
Journal Mail Official
talaa.journal@iaingorontalo.ac.id
Editorial Address
Department of Sharia Financial Management 2nd Floor Faculty of Islamic Economic and Business IAIN Sultan Amai Gorontalo. Campus 2, Jl. Sultan Amai, No. 1, Ds. Pone, Kec. Limboto Barat, Kab. Gorontalo, Prov. Gorontalo, Indonesia 96215.
Location
Kota gorontalo,
Gorontalo
INDONESIA
Talaa : Journal of Islamic Finance
ISSN : 28073312     EISSN : 28073002     DOI : https://doi.org/10.54045/talaa
Core Subject : Economy,
Talaa : Journal of Islamic Finance is presented as an effort to globalization of Islamic finance. The goal is to become a reputable and internationally recognized scientific journal. Talaa journal focuses on Islamic Finance studies and present developments through the publication of articles. Specifically, the journal will deal with topics, Islamic Financial Management, Islamic Financial Technology, Zakah and Waqf, Islamic Philanthropy, Poverty Alleviation, Islamic Public Finance, Monetary Economics, Institutional Finances, Behavioural Economics and Finance, Financial Engineering, Securitization and Sukuk, Islamic Capital Markets. The journal is intended to communicate original research and current issues on the subject. This journal warmly welcomes contributions from scholars of related disciplines.
Articles 5 Documents
Search results for , issue "Vol. 3 No. 2: December 2023" : 5 Documents clear
Optimizing Intermediary Functions in Alignment with Zakat Core Principles: Enhancing Baznas Merangin Kholik, Abdul; Martiandi, Tommy; Setyagustina, Kurniasih; Din, Zia Ud; Malik, Agni Muhammad
Talaa : Journal of Islamic Finance Vol. 3 No. 2: December 2023
Publisher : Department of Sharia Financial Management, Institut Agama Islam Negeri Sultan Amai Gorontalo, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/talaa.v3i2.735

Abstract

This research is prompted by the issue of the potential of zakat (charitable donations) in Merangin in 2022, amounting to 183.33 billion, while the income of Baznas Merangin in 2022 was 9 billion. The study assesses the level of implementation of ZCP (Basic Zakat Principles), particularly the intermediary function aspect of Baznas. It then identifies the reasons why Baznas (National Amil Zakat Agency)  is unable to optimize its potential. This research is a field study and falls under the qualitative research category. The findings indicate that the intermediary function performed by Baznas Merangin in the management of zakat collection is very effective, with an increasing level of public trust in Baznas Merangin's performance in zakat management. The research is beneficial for Baznas Merangin. It is advisable to also focus on efforts to remind the public to fulfill zakat through official Zakat Management Institutions, such as being more active on social media platforms currently popular among the public, so that people become acquainted with Baznas as an official and potential Zakat institution. Institutional goals are anticipated to be achieved.
Islamic Banking Performance Based on Profitability Approach of Indonesia Malaysia Islamic Banks Illahi, Mery Kurnia; Firdaus, Firdaus; Fakhruddin, Imam
Talaa : Journal of Islamic Finance Vol. 3 No. 2: December 2023
Publisher : Department of Sharia Financial Management, Institut Agama Islam Negeri Sultan Amai Gorontalo, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/talaa.v3i2.736

Abstract

The background of this research is that the strongest sharia banks in Asia are Indonesia and Malaysia, but still dominated by Malaysia. Indonesia with the largest sharia market in Southeast Asia is only in eleven and fifteen positions. This shows a huge gap in the development of the Sharia Bank in Southeast Asia. The aim of this study is to identify and analyse the differences in financial performance between sharia banks in Indonesia and Malaysia period 2016-2020. The data used in the study are secondary data obtained from the annual financial statements published by each bank. The data analysis techniques used in this study are the analysis of descriptive data, the normality test, the homogeneity test and the Mann Whitney test. The results of the study showed that the ROA variable value Sig. (2-tailed) was 0.600 > 0.05, the ROE variable of Sig. (2.-tailing) was 0.076 > 0.05 and the BOPO value of Sig.2-tailes was 0.009 < 0.05. It can then be concluded that the profitability ratio of ROA and ROE, there is no difference, while BOPO there is a difference between the financial performance of Bank Shariiah in Indonesia and Bank Syariah in Malaysia.
Monsha'at Sharia Financing for Saudi Arabia’s SMEs: A Case Study of Buraydah Specialty Coffee Maspul, Kurniawan Arif
Talaa : Journal of Islamic Finance Vol. 3 No. 2: December 2023
Publisher : Department of Sharia Financial Management, Institut Agama Islam Negeri Sultan Amai Gorontalo, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/talaa.v3i2.738

Abstract

This revolutionary research reveals the spectacular rise of the specialty coffee sector in Al-Qassim, Saudi Arabia, and its profound impact on the region's economy. Al-Qassim has evolved as a dynamic specialty coffee hub, attracting worldwide coffee enthusiasts and supporting sustainable enterprises. Supported by Monsha’at's Sharia Financing principles, the specialty coffee sector has enjoyed extraordinary growth and sustainability, enabling Al-Qassim's small and medium-sized enterprises (SMEs). Buraydah, a UNESCO culinary city, is the hub of this specialty coffee trend. Collaboration among coffee businesses within and beyond Saudi Arabia, bolstered by global associations has further accelerated the industry's progress. This study provides valuable insights into the efficacy of Islamic finance in supporting SMEs and contributes to the advancement of Saudi Arabia's dynamic business environment. With its strategic advantages, supportive initiatives, and global connectivity, Al-Qassim is poised to become a dominant player in the regional and international coffee market, fueling economic prosperity and solidifying Saudi Arabia's position as a specialty coffee destination.
The Socially Responsible Investment Sukuk as a Financial Tool to Address the Risk of Climate Change Qutaiba, Mohammad; Owais, Mohd
Talaa : Journal of Islamic Finance Vol. 3 No. 2: December 2023
Publisher : Department of Sharia Financial Management, Institut Agama Islam Negeri Sultan Amai Gorontalo, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/talaa.v3i2.739

Abstract

The purpose of this paper is to emphasize the likelihood of Socially Responsible Investment (SRI) Sukuk to be used as a tool to address the climate changes and improve the environment and economy by generating positive social impact. This paper has adopted a descriptive and analytical approach, as this research paper has used qualitative methodology and analyzes the commonalities between SRI Sukuk and SDGs as a financial tool to address the risk of climate change The literature review revealed a growing participation and interest in SRI Sukuk. Funds and proceeds are increasing at an increasing rate annually. Additionally, the paper considers the factors of Sustainable Development Goals (SDGs) as well as Environmental, Social, and Governance (ESG) objectives, embedding SRI Sukuk with positive impact. This paper is solely focused on the conceptual nature on SRI Sukuk and Green Sukuk. Additional research is needed to better understand different segments of social impact. Despite gaining international attention from many countries, SRI Sukuk remains a topic with relatively low research and user engagement within Islamic Finance. This paper aims to raise awareness and improve comprehension of SRI Sukuk within Islamic Finance.
Determining Factors Affecting Islamic Social Reporting in Registered Companies at Jakarta Islamic Index 70 Hidayati, Amalia Nuril; Rohmah, Laelatur
Talaa : Journal of Islamic Finance Vol. 3 No. 2: December 2023
Publisher : Department of Sharia Financial Management, Institut Agama Islam Negeri Sultan Amai Gorontalo, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/talaa.v3i2.741

Abstract

Islamic Social Reporting (ISR) refers to the disclosure of social responsibility based on Islamic law. This reporting is essential for Muslim investors engaged in the Indonesia Stock Exchange. The aim of this investigation was to assess the impact of profitability, leverage, company size, liquidity, and company age on Islamic Social Reporting. Employing a quantitative approach with an associative research type, this study utilized purposive sampling. Analysis techniques included classical assumption tests, multiple linear regression tests, T tests, F tests, and determination coefficient tests. The findings indicated that, individually, profitability, company size, and liquidity positively and significantly influenced Islamic Social Reporting, while other variables did not exhibit a significant impact. Conversely, collectively, all variables demonstrated a positive and significant effect on Islamic Social Reporting. The implications of this research highlight the importance of utilizing the findings as guidance for companies listed in the Jakarta Islamic Index 70 to promptly integrate and disclose Islamic Social Reporting in their annual reports.

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