cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dzikrulloh
Contact Email
dzikrulloh@trunojoyo.ac.id
Phone
+62817772001
Journal Mail Official
dinarjurnal@gmail.com
Editorial Address
Jl. Raya Telang PO. BOX. 2 Kamal Bangkalan Madura
Location
Kab. bangkalan,
Jawa timur
INDONESIA
Dinar: Jurnal Ekonomi dan Keuangan Islam
Published by Universitas Trunojoyo Madura
ISSN : 24609889     EISSN : 25803565     DOI : https://doi.org/10.21107/dinar
Core Subject : Religion, Social,
Religion Social Sciences
Dinar adalah jurnal ilmiah yang diterbitkan oleh Jurusan Ekonomi dan Keuangan Islam Universitas Trunojoyo Madura. Terbit pertama kali Agustus 2015. Jurnal ini memfokuskan pada kajian Ekonomi Islam dalam berbagai sudut pandang keilmuan. Redaksi mengundang para ahli dan segenap sivitas akademika untuk menulis artikel sesuai dengan tema besar jurnal ini. Artikel yang dimuat tidak selalu mencerminkan redaksi ataupun institusi lain terkait dengan penerbitan jurnal.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 164 Documents
 13   14   15   16   17 
Integrating Zakat and Waqf for Inclusive and Sustainable Development: an Islamic Social Finance Perspective Siti Habibatur Rahma; Nuur Halimatus Saadiah
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 13, No 2: Agustus 2026
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v13i2.34786

Abstract

Sustainable development requires an integrated framework that promotes economic growth, social inclusion, equity, and long-term societal well-being. In this context, Islamic social finance offers a values-based and institutional approach to addressing socio-economic challenges through instruments such as zakat and waqf. This study examines the role of zakat and waqf integration as complementary instruments of Islamic social finance in promoting inclusive and sustainable development. Using a descriptive-analytical approach, the study analyzes institutional reports, empirical evidence, and socio-economic indicators related to poverty alleviation, community empowerment, and sustainable welfare improvement. The findings indicate that the integration of zakat and waqf produces stronger development impacts than the separate implementation of either instrument. Zakat provides direct financial support and income redistribution, while waqf contributes to the creation of sustainable, productive assets and long-term social services. The integration of the two enhances economic opportunities, strengthens community-based enterprises, improves access to education and healthcare, and contributes to poverty reduction. The study concludes that the integrated zakat-waqf model is a strategic mechanism for advancing inclusive economic growth and sustainable development. Beyond its philanthropic function, Islamic social finance serves as a transformative framework capable of supporting social justice, economic resilience, and the achievement of sustainable development goals.
Pathways to Sustainable Waqf: A Bibliometric Review of Indonesia’s Contribution to SDG-Linked Research Fitria Nurma Sari; Furqonul Haq; Andy Putra Wijaya
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 13, No 2: Agustus 2026
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v13i2.34418

Abstract

Despite the growing recognition of waqf as a strategic instrument in Islamic social finance, limited attention has been given to systematically mapping the academic trajectory of waqf-related research, particularly in relation to the Sustainable Development Goals (SDGs) within the Indonesian context. Existing studies remain predominantly conceptual or case-based, lacking a comprehensive bibliometric overview that explicitly links waqf scholarship with SDG indicators. To address this gap, this study provides a focused bibliometric review of waqf-related research with an emphasis on Indonesia, offering a structured mapping of thematic evolution, publication trends, and knowledge clusters. A bibliometric analysis was conducted on 647 initial Scopus-indexed publications published between 2017 and 2025 using the keywords “waqf,” and “SDGs resulting in a final dataset of 124 documents. The analysis was performed using the Bibliometrix R-package and its web-based interface, Biblioshiny, enabling both performance analysis and science mapping techniques. The findings reveal a significant increase in research activity over the past decade, with notable contributions from Indonesian scholars and institutions. However, the thematic integration of waqf with specific SDG indicators remains limited and fragmented. This study contributes to the literature by providing a structured mapping of research trends, identifying thematic gaps, and offering insights to strengthen the strategic alignment of waqf with sustainable development agendas. The findings also highlight the need for more integrated and impact-oriented research to enhance the role of waqf in achieving SDGs. Furthermore, this study proposes a conceptual pathway for integrating waqf into the broader sustainable development financing ecosystem.
Digital Readiness for Artificial Intelligence Adoption in Islamic Cooperatives Financial Reporting Husnurrosyidah Husnurrosyidah; Siti Amaroh; Noor Farikha
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 13, No 2: Agustus 2026
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v13i2.34471

Abstract

This study examines the extent to which Artificial Intelligence (AI) has actually been adopted in the financial reporting process of Islamic savings, loan and financing cooperatives (KSPPS) in Pati Regency, assesses the implications of the systems currently in use for reporting transparency and accuracy, and identifies the barriers to and opportunities for future adoption. A descriptive qualitative field study was conducted at four KSPPS registered with PBMT Pati, namely KSPPS Yaumi MAS, KSPPS Harapan Umat (Harum), KSPPS Artha Bahana Syariah (ABS) and KSPPS BMT Berkah Al-Fath Mulia, selected purposively and extended through snowball sampling. Ten key informants (four managers, four finance staff and two IT staff, each with more than five years of service) were interviewed using a semi-structured protocol developed and validated through a focus group discussion. Interviews were complemented by direct observation of the reporting applications in use (Imf@, Artos System and Baraty) and by documentation of monthly reports, daily closing records and internal supervision documents. Data validity was tested through source, technique and time triangulation, and the data were analysed using the interactive model of Miles and Huberman. To avoid conflating digitalisation with AI, the study distinguishes AI implementation, defined as systems with learning, predictive or autonomous decision-making capability, from digital readiness for AI adoption, assessed through three enabling conditions: real-time data availability, algorithmic capability and computing power. The findings show that none of the four cooperatives has implemented AI in the strict sense; their systems perform rule-based recording, validation and reporting without learning or predictive functions. Three cooperatives display a high level of digital readiness because their systems are online, real time and integrated across branches, while one cooperative is at a moderate level because part of its operations remains manual and data are synchronised in batches. Real-time digitalisation is associated with more timely and more accessible reports and with fewer recording errors, yet typographical and duplicate input and manual cash reconciliation persist and these are precisely the areas in which AI could add value. Adoption is constrained by unstable connectivity, weak input validation, cybersecurity incidents, limited human resources and the absence of specific regulatory guidance. KSPPS in Pati Regency are therefore at a pre-adoption stage: the digital foundation is adequate, but realising the benefits of AI for transparent, accurate and sharia-accountable reporting requires deliberate investment, capacity building and regulatory support.
The Effect of Capital Structure and Dividend Policy on Firm Value in Property and Real Estate Companies Listed on The Indonesia Stock Exchange Mulyanto Mulyanto; Wahibur Rokhman; Bayu Tri Cahya
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 13, No 1: Januari 2026
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v13i1.36435

Abstract

This study examines the effect of capital structure and dividend policy on the firm value of property and real estate companies listed on the Indonesia Stock Exchange (IDX) over 2020–2025, a period that spans the COVID-19 shock, the post-pandemic recovery, and a marked decline in sector valuations. Using purposive sampling, 18 of the 92 listed property and real estate companies met the selection criteria, yielding a balanced panel of 108 firm-year observations. Capital structure is proxied by the debt-to-asset ratio (DAR), dividend policy by the dividend payout ratio (DPR), and firm value by price-to-book value (PBV); investment decision (price-earnings ratio, PER) and debt policy (debt-to-equity ratio, DER) are included as control variables. After square-root transformation, the data were analyzed using pooled multiple linear regression. The model is jointly significant (F = 3.841; p = 0.006) but explains a modest share of the variation in firm value (adjusted R² = 0.096). Capital structure has a negative but statistically insignificant coefficient (B = −0.927; p = 0.304), so H1 is not supported. Dividend policy has a significant negative coefficient (B = −0.492; p = 0.038), which is opposite to the hypothesized positive relationship, so H2 is not supported. Because the Durbin–Watson statistic indicates positive serial correlation, these associations should be interpreted with caution. The findings suggest that, in a sector facing declining valuations, investors do not reward high payout ratios, which may instead reflect weak earnings or limited reinvestment capacity. The study relates its leverage evidence to the financial-ratio screening of the Indonesian sharia securities list and offers implications for managers balancing payout and reinvestment and for investors evaluating property stocks.

Page 17 of 17 | Total Record : 164

 13   14   15   16   17 

Filter by Year

2014 2026


Reset
Filter By Issues
All Issue Vol 13, No 2: Agustus 2026 Vol 13, No 1: Januari 2026 Vol 12, No 2: Agustus 2025 Vol 12, No 1: January 2025 Vol 11, No 2: Agustus 2024 Vol 11, No 1: Januari 2024 Vol 10, No 2: Agustus 2023 Vol 10, No 1: Januari 2023 Vol 9, No 2: Agustus 2022 Vol 9, No 1: Januari 2022 Vol 8, No 2: Agustus 2021 Vol 8, No 1: Januari 2021 Vol 7, No 2: Agustus 2020 Vol 7, No 1: Januari 2020 Vol 6, No 2: Agustus 2019 Vol 6, No 1: Januari 2019 Vol 5, No 2: Agustus 2018 Vol 5, No 2: Agustus 2018 Vol 5, No 1: Januari 2018 Vol 4, No. 2 : Agustus 2017 Vol 4, No. 2 : Agustus 2017 Vol 4, No 1: Januari 2017 Vol 3, No 2: Agustus 2016 Vol 2, No 1: Januari 2015 Vol 1, No 2: Agustus 2014 More Issue