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Islamic Social Finance
Published by Smart Insights
ISSN : -     EISSN : 29853257     DOI : -
Core Subject : Religion, Economy, Science, Social,
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Review on Islamic Accounting adalah publikasi ilmiah yang diterbitkan oleh SMART Insight yang berada di bawah lembaga riset SMART Indonesia. Sharia Economic Applied Research and Training (SMART) adalah lembaga penelitian di Indonesia yang fokus pada riset seputar ekonomi dan keuangan Islam. Review on Islamic Accounting terbit dua (2) kali dalam 1 tahun.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 36 Documents
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Determinants of Using Digital Payments in Paying Zakat, Infaq, Sadaqah (ZIS) Sapitri, Laili; Kafabih, An'im
Islamic Social Finance Vol. 4 No. 2 (2024): Islamic Social Finance
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/isf.v4i2.509

Abstract

Indonesia is a country with 87,02 % Muslim population. However, the realization of ZIS funds collected only reached 5.6%. Therefore, enhancing the utilization of digital payments is one of the ways BAZ and LAZ are focusing to increase ZIS fund collection. Theoretically, consumer choice theory, combined with Islamic perspective suggests that perceived income can be determinan factor people to pay ZIS digitally. Furthermore, Unified Theory of Acceptance and Use of Technology (UTAUT) also be used to determine paying ZIS digitally. The number of samples in this research was 210 which was obtained through purposive sampling using questionnaire as a tool for collecting primary data. Gathered data then analysed using SEM-PLS alogarithm. The unique result of this study shows that perceived income do not have significant effect on the use of digital payment to pay ZIS. The other variables from UTAUT show that performance expectancy and effort expectancy have a positive and significant influence on the use of digital payments in paying ZIS, while social influence and facilitating conditions do not significantly influence the use of digital payments in paying ZIS. These results suggest that BAZ of LAZ can enhance performance and effort expectancy in its payment application to be more engaged to customers, and making them continue to use digital payment to pay ZIS.
Waqf and Technology on Academic Publication Riani, Ririn
Islamic Social Finance Vol. 4 No. 2 (2024): Islamic Social Finance
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/isf.v4i2.585

Abstract

This study aims to see the development of research on the topic of "Waqf and Technology" and research plans that can be carried out based on journals published on the theme. This research uses a qualitative method with a bibliometric analysis approach. The data used is secondary data with the theme "Waqf and Technology" which comes from the Dimension database with a total of 291 journal articles. Then, the data is processed and analyzed using the VosViewer application with the aim of knowing the bibliometric map of "Waqf and Technology" research development in the world. The results of the study found that there were 4 clusters with the most used words being waqf, development, institution, zakat, country, challenge, intention, and blockchain. Then, the research path topics related to Waqf and Technology are Crowdfunding Waqf, Digital Technology for Distribution of Waqf, Fintech Applications for Waqf Endowment, and Technology Adoption in Waqf Management.
Islamic Banking Selection Criteria: Case in Türkiye using Analytic Network Process (ANP) Adam, Muniem
Islamic Social Finance Vol. 4 No. 2 (2024): Islamic Social Finance
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/isf.v4i2.614

Abstract

The Islamic banking sector is presently a key marker of the advancement of Islamic economics in Türkiye. Among the various aspects of Islamic banking, understanding individuals' preferences and behaviors toward these institutions is of particular importance. The investigation of factors influencing bank selection has been a prominent focus for researchers in banking and marketing. However, compared to conventional banking, studies addressing this subject remain comparatively rare, especially within the context of Türkiye. This research aims to examine the preferences and behavioral criteria influencing the selection of Islamic banks among foreign students in Türkiye, utilizing the Analytical Network Process (ANP) methodology as its analytical framework. The findings indicate that the primary criteria influencing the selection of Islamic banks in Türkiye are the quality of service, advancements in technology, and religiosity factors, specifically the alignment of banking practices with Sharia principles. Consequently, it is crucial for Islamic bank marketers and stakeholders to prioritize the ongoing improvement of product and service quality to maintain competitiveness with conventional banks. The formulation and execution of robust business and marketing strategies are essential to fostering a sense of comfort and convenience for both existing and prospective customers. The results further demonstrate that Ziraat Katılım is the leading choice among Islamic banks, with Albaraka ranking second.
Book Review: Waqf as a Pillar of Civilization Rahman, Fathan Aulia
Islamic Social Finance Vol. 4 No. 2 (2024): Islamic Social Finance
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/isf.v4i2.630

Abstract

The book ‘Bir Medeniyetin İz Düşümü Vakıflar’ (Waqf as a Pillar of Civilization), written by a team of Turkish history and economics experts under the Directorate General of Waqf, presents a comprehensive study of the development of waqf from the pre-Islamic era to the glory of the Ottomans. This book emphasizes the spiritual and socio-political dimensions of waqf, by describing various definitions of scholars, the practice of waqf by the Prophet and his companions, and its evolution in classical Muslim, Seljuk, and Ottoman societies. The authors classify the types of waqf, present profiles of waqf donors from the elite to the general public, and provide real examples of waqf objects such as mosques, madrasas, hospitals, caravanserais, libraries, as well as cash waqf and avarız. The analysis also highlights the dual function of waqf as a means of worship and a social instrument for equitable welfare, while remaining closely linked to political interests. Written in a communicative style, with illustrations and rich references, this book offers an important foundation for readers and researchers who wish to understand the role of waqf in building Islamic civilization, particularly during the Seljuk and Ottoman eras.
Social Return on Investment: What is and How far has been Researched? Maliha, Hasna
Islamic Social Finance Vol. 4 No. 2 (2024): Islamic Social Finance
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/isf.v4i2.649

Abstract

This study aims to examine the development of research on the topic "Social Return on Investment" and to identify potential research agendas based on journals published on this theme. The research employs a qualitative method with a bibliometric analysis approach. The data used is secondary data on the theme "Social Return on Investment" from the Scopus database, comprising 466 journal articles. The data was then processed and analyzed using VosViewer software to map the bibliometric development of "Social Return on Investment" research globally. The study found 4 clusters with the most frequently used keywords being social return on investment, investment, human, humans, social value, social impact, and cost-benefit analysis. Subsequently, research path topics related to Social Return on Investment are SROI for Sustainable Development, SROI in Health Economics, SROI and Social Well-being, and SROI through Economic Evaluation.
Book Review: The Silk Road in Anatolia, Roads and Caravanserai in the 16th and 17th Centuries Rahman, Fathan Aulia
Islamic Social Finance Vol. 5 No. 1 (2025): Islamic Social Finance
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/isf.v5i1.655

Abstract

The book Anadolu’da İpek Yolu XI–XIV. Yüzyıllarda Yollar ve Kervansaray by Ali Kilci and Gökçe Günel is a historical-visual study that discusses the role of the Silk Road in the Anatolia region during the Middle Ages, specifically between the 11th and 14th centuries. Published by the General Directorate of Foundations under the Turkish Ministry of Tourism and Culture, this book highlights the close relationship between international trade networks and the development of waqf (foundation) institutions in Turkish history. The first part of the book explains the Silk Road routes that traversed important cities such as Erzurum, Sivas, Kayseri, Konya, Antalya, Bursa, and Istanbul, emphasizing its role in bringing together the Eastern and Western worlds. The second part details the strategic function of the kervansaray—caravanserais built and managed through the waqf system—as economic, social, and philanthropic infrastructures that guaranteed the safety, comfort, and continuity of trade along these routes. This book also displays the architectural and cultural dimensions of the kervansaray as a symbol of public service open to all, regardless of origin or background. Although not compiled with a deep academic approach, this work is highly valuable as an educational tool introducing the historical and cultural heritage of the Silk Road in Anatolia, as well as being an inspiring source for understanding the relationship between foundations, trade, and civilizational development during the Seljuk period.

Page 4 of 4 | Total Record : 36

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