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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 55 Documents
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Enhancing Repayment Discipline in Islamic Microfinance Through Mosque-Based Social Networks: The Case of Bank Aceh Shariah Ropeet Jeama; Israk Ahmadsyah
Talaa : Journal of Islamic Finance Vol. 6 No. 1: June 2026
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.v6i1.801

Abstract

Islamic microfinance institutions (IMFIs) face persistent challenges in identifying trustworthy borrowers among low-income communities, often resulting in elevated non-performing financing (NPF) levels. Bank Aceh Shariah, a municipally supported Islamic microfinance entity, seeks to address this issue by leveraging mosque-based social networks to strengthen borrower screening, monitoring, and repayment commitment. This study examines the potential of a cooperative framework between Bank Aceh Shariah and mosque consortia in Banda Aceh to enhance Islamic microfinance sustainability. The concept utilizes moral–religious capital, social cohesion, and community-based trust mechanisms inherent within mosque congregations (jamaah) to incentivize honesty and strengthen repayment discipline. The expected outcome is a reduction in NPF rates through enhanced character-based financing assessment and communal accountability. The paper contributes to the growing discourse on Islamic social finance innovations by demonstrating how religious institutions can support ethical borrowing behavior and financial inclusion in Muslim-majority contexts.
Digital Transformation Strategies of Islamic Banks to Enhance Financial Inclusion: A Literature Review Fakhri Ahmad Zainunnuri; Sri Dewi Miladiyah; R. Ilfan Muhammad Abdurrasyid; Amin Basir; Popon Srisusilawati
Talaa : Journal of Islamic Finance Vol. 6 No. 1: June 2026
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.v6i1.804

Abstract

This study examines the challenge of low Islamic financial inclusion in Indonesia despite the growth of digital financial services and Islamic financial literacy. Although digitalization has expanded access to financial services, Islamic banks still face difficulties in translating technological advancement into broader and sustainable Sharia-compliant inclusion. This condition highlights the need for an integrated digital transformation strategy that aligns organizational capabilities with user acceptance within the Islamic finance framework. Using a qualitative literature review of academic studies and institutional reports, this study analyzes digitalization strategies in Islamic banking. The findings show that Islamic banking applications, collaboration with halal fintech, strengthened technological infrastructure, and maqashid sharia-based product innovation increase the adoption of Islamic financial services. Theoretically, this study integrates the Technology Acceptance Model and Dynamic Capabilities Theory to explain how organizational readiness and user perceptions jointly support digital transformation. The study confirms that digitalization can accelerate Islamic financial inclusion when aligned with Sharia-based values.
Measuring Waqf Performance: A Comprehensive Analysis of the 2024 National Waqf Index Nurul Huda; Ariel Nian Gani; Muhammad Rofi'i; Nova Rini; Ridzwan Bakar; Sulistyowati Sulistyowati; Emmy Hamidiyah; Shalahuddin Ahmad; Tatang Astaruddin; Arief Rohman Yulianto; Nurkaib Nurkaib; Nani Almuin
Talaa : Journal of Islamic Finance Vol. 6 No. 1: June 2026
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.v6i1.808

Abstract

Waqf plays a strategic role in building social welfare and supporting national development, but its management in Indonesia still faces challenges of disparity between regions. The National Waqf Index (IWN) serves as a quantitative instrument to systematically and objectively measure the performance of the waqf ecosystem in 34 Indonesian provinces. This study examines the 2024 IWN based on six main pillars: regulations, institutions, processes, systems, outcomes, and impacts, using the Multi-stage Weighted Index method and primary and secondary data from various official sources. The results indicate that the greatest strength of national waqf lies in the regulatory and institutional aspects, with provinces such as Riau, Aceh, and West Kalimantan standing out. However, the process and outcome aspects show the lowest scores nationally, indicating a gap between structural readiness and implementation effectiveness. These findings emphasize the need for human resource capacity building, digital transformation, cross-sectoral approaches, and affirmative interventions in disadvantaged regions to ensure the significant contribution of waqf to sustainable development goals.
The Effect of Temporary Syirkah Funds and Hajj Bailout Funds on the Profitability of Islamic Commercial Banks with Third Party Funds as a Moderating Variable Mimma Alif Aulya; Guntur Kusuma Wardana
Talaa : Journal of Islamic Finance Vol. 6 No. 1: June 2026
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.v6i1.809

Abstract

The profitability of Islamic Commercial Banks (ICBs)  is influenced by various funding sources, including Temporary Syirkah Funds, Hajj Bailout Funds, and Third Party Funds (TPF). This study examines the effect of Temporary Syirkah Funds and Hajj Bailout Funds on the profitability of Islamic Commercial Banks in Indonesia, with Third Party Funds (TPF) acting as a moderating variable. A quantitative approach is employed using secondary data derived from the quarterly financial statements of Islamic Commercial Banks for the period 2020-2024. The data are analyzed using panel data regression and Moderated Regression Analysis (MRA) with the assistance of EViews 12. The results indicate that Hajj Bailout Funds have a significant effect on the profitability of Islamic Commercial Banks, while Temporary Syirkah Funds do not have a significant effect. Furthermore, Third Party Funds are proven to moderate the relationship between Temporary Syirkah Funds and Hajj Bailout Funds on profitability, suggesting that the optimization of fund management particularly Third Party Funds and Hajj Bailout Funds plays a strategic role in enhancing the performance and sustainability of Islamic Commercial Banks’ profitability in Indonesia.
Clawback Sukuk as Contingent Capital for Islamic Banks: An Empirical Analysis Kenneth Nolan Daniels
Talaa : Journal of Islamic Finance Vol. 6 No. 1: June 2026
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.v6i1.811

Abstract

We extend the contingent capital framework of clawback bonds to Islamic banks under Shariah law. Using panel data on 20 major Islamic and conventional banks from 2015-2024 with 61 sukuk issuances, we find that clawback provisions reduce funding costs by 46 basis points for Islamic banks compared to only 13 basis points for conventional banks—an additional benefit of 33 basis points. This differential effectiveness stems from the natural alignment between clawback mechanisms and profit-sharing principles inherent in Islamic finance. We identify an optimal trigger level of 10-12% CET1 for Islamic banks, higher than the 7-9% optimal for conventional banks, reflecting Islamic banks' higher baseline capital ratios and lower leverage. Our findings suggest clawback sukuk should be prioritized as Shariah-compliant contingent capital instruments, offering superior loss-absorption characteristics while maintaining regulatory compliance with IFSB standards.

Page 6 of 6 | Total Record : 55

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