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Luqmanul Hakiem Ajuna
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luq.h.ajuna@iaingorontalo.ac.id
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talaa.journal@iaingorontalo.ac.id
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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.
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INDONESIA
Talaa : Journal of Islamic Finance
Published by Institut Agama Islam Negeri Sultan Amai Gorontalo
ISSN : 28073312     EISSN : 28073002     DOI : https://doi.org/10.54045/talaa
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 40 Documents
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Analyzing Financial Performance at Bank Sulselbar Using Activity and Investment Ratios Umsini, Ratna Widyawati; Nurfadhilah, Nurfadhilah; Darwis, Darwis; Damira, Damira; Amiruddin, Muhammad Majdy
Talaa : Journal of Islamic Finance Vol. 4 No. 1: June 2024
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.v4i1.742

Abstract

The financial condition of Bank Sulselbar has shown fluctuations in recent years. This study aims to evaluate the bank's financial performance through the Activity Ratio and Investment Ratio. A quantitative research method uses financial statements from 2018-2022 as the sample. The secondary data is sourced from the published financial reports of Bank Sulselbar. The findings indicate that: (1) Based on the Activity Ratio, specifically the Fixed Assets Turnover, Bank Sulselbar's financial performance is good, as the FAT results over five years exceed the measurement standard. However, the total assets turnover is rated poorly since its value did not meet the measurement standard during the same period. (2) Regarding the Investment Ratio, the Return On Investment is deemed unsatisfactory, as the five-year calculations reveal that the ROI has not surpassed the required measurement standard. Conversely, the Return On Equity calculations for five years are classified as very good, meeting the established measurement criteria.
Comparative Analysis of Economic Growth in Countries Implementing Conventional Versus Islamic Financial Systems Firdaus, Firdaus; Ilham, Muhammad; Asiam, Siti; Nurbaiti, Nurbaiti; Nasution, Yenni Samri Juliati
Talaa : Journal of Islamic Finance Vol. 4 No. 1: June 2024
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.v4i1.747

Abstract

This research is motivated by the global economic growth that moves volatile and the vulnerability of the conventional financial system to the recession that hit the last few decades and the Islamic financial system that is still not well implemented in Muslim-majority countries. This study analyzes the comparison of economic growth for countries that implement Islamic and conventional financial systems. The sample is 10 countries with the largest Islamic financial assets and 10 largest countries that implement conventional financial systems. Independent t-test/Mann Whitney test is used for hypothesis testing. The results of this study show that there is no difference in economic growth for countries that apply Islamic and conventional financial systems. This is due to the relatively small size of the Islamic financial ecosystem and its incomplete implementataion in many Muslim-majority countries.
Analysis of the Impact of Financial Performance on the Stock Prices of Publicly Traded Islamic Banks with Interest Rate as a Moderating Variable Kodri, Kodri; Yudiana, Fetria Eka
Talaa : Journal of Islamic Finance Vol. 4 No. 1: June 2024
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.v4i1.748

Abstract

This study aims to analyze the impact of financial performance on the stock prices of publicly traded Islamic banks, with interest rates as a moderating variable. The focus of this research is on Islamic banks in Indonesia listed on the Indonesia Stock Exchange during the period 2018 to 2023. The independent variables used in this study are the financial performance of Islamic banks measured by Return on Assets (ROA), Capital Adequacy Ratio (CAR), and Financing to Deposit Ratio (FDR). The dependent variable is the stock prices of Islamic banks, while the interest rate is used as a moderating variable. Data collection was conducted through the analysis of financial reports of Islamic banks and Islamic stock index data. The results of the study indicate that financial performance has a significant impact on the stock prices of Islamic banks, and interest rates strengthen this effect. This research is expected to contribute to investment decision-making in the Islamic banking sector and provide insights for Islamic banks to improve their financial performance.
The Role of the Indonesian Waqf Board (BWI) in Productive Waqf in Gorontalo Province Midu, Miranti; Halid, Fatmawati N.; Podungge, Syaifuddin; Thaidi, Hussein Azeemi Abdullah; Misbah, Ibah
Talaa : Journal of Islamic Finance Vol. 4 No. 1: June 2024
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.v4i1.751

Abstract

The Indonesian Waqf Board (BWI) of Gorontalo Province plays an important role in the development of productive waqf which aims to improve the management and empowerment of waqf productively in Gorontalo. This research uses a scientific study research method with a descriptive qualitative approach. This research relies on secondary data obtained from various relevant literature sources, including journals, books, industry reports, and official documents from government agencies related to the role of Indonesian waqf (BWI) in productive waqf in Gorontalo Province. The results show that BWI Gorontalo has succeeded in improving productive waqf management through training programs, empowering nazir, and providing access to financing. The increase in IWN indicates progress in waqf management, and the positive impact on society has been seen through the distribution of waqf proceeds for social and economic needs.
Islamic Corporate Governance, Maqashid Syariah Index, Capital Structure, Firm Size, and Firm Value: An Empirical Analysis Cahya, Bayu Tri; Ulya, Vina Himatul; Ali, Nor Aishah Mohd; Lubis, Irma Suryani; Restuti, Dwi Putri
Talaa : Journal of Islamic Finance Vol. 4 No. 1: June 2024
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.v4i1.755

Abstract

This research investigates the relationship between Islamic corporate governance, the Maghasid Syariah Index, and capital structure on firm value with firm size as a moderating variable. This research uses a quantitative approach, namely secondary data from the company's annual report. The sample used in this research was 41 Sharia Commercial Bank companies registered with the OJK during 2019-2022, according to the sample selection criteria using purposive sampling. The analytical methods used are multiple linear regression analysis and moderated regression analysis. The study results show that Islamic corporate governance and capital structure have a positive and significant effect on firm value, while the Maghasıd Syariah Index does not affect firm value. The study results after the moderating variable show that firm size cannot moderate the Islamic Corporate Governance and Maghasıd Syariah Index on Firm value. Meanwhile, firm size can strengthen the relationship between capital structure and firm value.
An Assessment of the Curriculum of Islamic Banking and Finance Degree Programme Incorporating Employers’ Expectation Rifas, Abi Huraira; Kasjin, Raseethu Mohamed
Talaa : Journal of Islamic Finance Vol. 4 No. 2: December 2024
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.v4i2.757

Abstract

Scholars and experts are produced by any institutions in which a better curriculum is taught. Education acquired through a good syllabus is disseminated in various fields. Nowadays, Islamic Banking and Finance industry has become a burning professional concept since its institutionalization in 1960’s. As this study focusses on the curriculum, the main objective of this study is to assess the curriculum of Bachelor of Arts honors in Islamic Banking and Finance degree which is how far incorporated the expectation of the employers. This study has been designed based on qualitative research method. Documentary review technique was employed for the study. Students’ hand book, students’ guide, university website, other service providing divisions, journal articles, books and faculty board minutes have been utilized for data collection and has used documentary analysis technique for analyzing and discussion. In addition, data collected via the questionnaire with open questions from 52 graduates. MS Excel 2016 version has also been used for the interpretation using tables. The findings reveal that the curriculum over-all has incorporated the required career qualification skills at most. It needs a little revision to be effective, though all kinds of resources and facilities are provided by the SEUSL during the period. It provides what elements are to be considered while the curriculum is formed. According to the suggestions, the department might consider the significant revisions at the next major curriculum revision. The researchers underline that every curriculum of any studies should be revised based on the present context to clear the barrier of making decision in future.
Impact of Liquidity Ratio, Dividend on Share Price: A Study of Food and Allied, Engineering, and Pharmaceuticals and Chemicals Industries in Bangladesh Habib, Md. Raihan
Talaa : Journal of Islamic Finance Vol. 4 No. 2: December 2024
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.v4i2.761

Abstract

This research focused to analyze impact of liquidity ratios, dividend on share price of three industries. The industries are engineering, food and allied, pharmaceuticals and chemicals. Total sample size for this research is 425. A number of total 85 companies’ data has been collected. Five years of data has been collected from annual reports and lanka bangla. The duration of the year is 2016-2020. Current ratio and share price has significant negative relationship. Also, there is negative relationship between quick ratio and share price. On the other hand, there is strongly positive relationship between cash ratio and share price. In addition, there is significant positive relationship between dividend and share price. The research method used is a quantitative method using Secondary data has been used for conducting this research. It is the core limitation of this research. Besides we could not be able to find some companies data. And sample size has decreased because of that. This research wanted to find out the relationship between share price with liquidity ratios and dividend. Now general people, investors, shareholders, creditors can take decisions based on our study’s findings. We hope this research will be helpful for both academicians and professionals.
Halal in Harmony: Indigenous Perspectives on Faith and Commerce in Zamboanga City Ladja, Eddie M.; Ladja, Cherry Mae L.
Talaa : Journal of Islamic Finance Vol. 4 No. 2: December 2024
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.v4i2.762

Abstract

The global halal industry has become a key player in the Muslim economy, grounded in Islamic business ethics. Halal extends beyond dietary laws to include various products and services such as food, cosmetics, pharmaceuticals, and financial services. Consequently, halal-certified goods are increasingly popular among both Muslim and non-Muslim consumers, driven by a demand for ethical and high-quality products. This growth underscores the halal industry's potential to shape global consumer behaviors and ethical standards across multiple sectors. Despite this, some indigenous communities express skepticism regarding halal products. This skepticism is primarily rooted in concerns over halal goods produced by non-Muslim manufacturers and the lack of recognized halal certification labels. Such doubts can obstruct the acceptance and growth of halal products within these communities, highlighting the need for transparent certification processes and improved education about halal practices. To investigate these dynamics, this study employs a mixed-methods approach, incorporating both qualitative and quantitative research methods. In-depth interviews with 100 halal industry stakeholders across four Barangays of Dita, Calabasa, Muti, and Tictapul within the outskirt of Zamboanga City reveal diverse perspectives on halal practices, as well as associated challenges and opportunities. Additionally, focus group discussions involve participants from both Muslim and non-Muslim backgrounds to explore their attitudes towards halal products, purchasing motivations, and perceptions of quality and ethics. Surveys further gather data on consumer behavior and preferences regarding halal goods. Addressing transparency in halal certification, enhancing education on halal practices, and fostering cultural sensitivity among businesses are vital for building trust within skeptical communities. Collaborative partnerships among halal producers, indigenous communities, and market players can create shared knowledge and innovations, ultimately expanding the halal industry's reach and positively impacting the global economy.
Does Religious Learning Affect Saving Intention in Islamic banks? An Empirical Evidence from High School Alumni in Jakarta Nurzaman, Mohamad Soleh; Hidayah, Toyyib
Talaa : Journal of Islamic Finance Vol. 4 No. 2: December 2024
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.v4i2.768

Abstract

Indonesia is one of the countries with the largest Muslim population in the world, but the number of Islamic bank customers is still small compared to conventional banks. Although there have been many studies that have tried to identify factors that influence intention in saving in Islamic banks, none have discussed the role of religious learning in high schools. Therefore, this study aims to determine whether there is an effect of compulsory Islamic religious learning for 3 years at the high school level on saving intention in Islamic banks. This study uses a quantitative method by taking a sample of 125 alumni of State High Schools in Jakarta who graduated in 2020-2023, which were then analyzed using the Partial Least Square Structural Equation Model (PLS-SEM). Based on the Theory of Reasoned Action (TRA) used, the results of this study indicate that Islamic religious learning provided during school has a significant effect on saving intention in Islamic banks. Meanwhile, the variables of religiosity, attitude, and subjective norms also have an effect, with a higher significance value, on interest in saving in Islamic banks.
Exploring the Importance and Presence of Maqāsid al-Sharī’ah in Islamic Banking Products and Services Qutaiba, Mohammad; Mohd Owais
Talaa : Journal of Islamic Finance Vol. 4 No. 2: December 2024
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.v4i2.767

Abstract

This study explores the importance and presence of Maqāsid al-Sharī’ah in Islamic banking products and services, emphasizing their role in promoting justice, equity, and general welfare. While Islamic banking adheres to Shariah principles, such as the prohibition of riba and gharar, questions persist about the alignment of its products with the broader ethical objectives envisioned by Maqāsid al-Sharī’ah. These objectives, which include the preservation of religion, life, intellect, lineage, and wealth, aim to transform financial practices into instruments of socio-economic justice and communal well-being. The study critically examines whether Islamic banking products, such as Mudarabah and ijarah, genuinely uphold these principles or simply replicate conventional financial instruments under a Shariah-compliant framework. Drawing from academic literature, industry reports, and case studies, the research evaluates the design, implementation, and impact of key Islamic banking products to assess their alignment with Maqāsid al-Sharī’ah. It also highlights successes and areas for improvement within the industry, addressing concerns about the practical realization of ethical objectives in a competitive financial landscape. This paper underscores the necessity of integrating these higher objectives into financial practices. The findings contribute to a deeper understanding of how Islamic banking can serve as a true alternative to conventional systems, fostering holistic socio-economic progress and addressing global challenges such as poverty alleviation, wealth inequality, and environmental sustainability

Page 4 of 4 | Total Record : 40

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