Published: 22 January 2026

Does effective governance matter for Islamic social finance? Evidence from mosques in Yogyakarta

Prayudi Ibrahim Nasution (1), Wida Reza Hardiyanti (2), Novat Pugo Sambodo (3), Eka Armas Pailis (4)
(1) Department of Economics, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia ,
(2) Department of Economics, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia ,
(3) Department of Economics, Faculty of Economics and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia ,
(4) Department of Economics, Faculty of Economics and Business, Universitas Riau, Pekanbaru, Indonesia
1-21
163

Contractual-based Islamic crowdfunding model for sustainable agricultural financing

Rizal Fahlevi (1), Muhammad Nadratuzzaman Hosen (2), Euis Amalia (3)
(1) Department of Islamic Banking Doctorate, Faculty of Economics and Business, Syarif Hidayatullah State Islamic University, Jakarta, Indonesia ,
(2) Department of Islamic Banking Doctorate, Faculty of Economics and Business, Syarif Hidayatullah State Islamic University, Jakarta, Indonesia ,
(3) Department of Islamic Banking Doctorate, Faculty of Economics and Business, Syarif Hidayatullah State Islamic University, Jakarta, Indonesia
22-38
136

Extending UTAUT3 with Sharia value to predict SOTS adoption among Gen Z

Ulfia Nur Afifa (1), Ririn Tri Ratnasari (2)
(1) Department of Islamic Economics, Faculty of Economy and Business, Universitas Airlangga, Surabaya, Indonesia ,
(2) Department of Islamic Economics, Faculty of Economy and Business, Universitas Airlangga, Surabaya, Indonesia
39-58
76

Valuing what matters in Islamic microfinance: Sharia-based ethics and limits of murabahah

Anggraeni Yunita (1), Erita Rosalina (2), Sumar Sumar (3), Rulyanti Susi Wardhani (4)
(1) Department of Accounting, Faculty of Economics and Business, Universitas Bangka Belitung, Bangka, Bangka Belitung Islands Province, Indonesia ,
(2) Department of Accounting, Faculty of Economics and Business, Universitas Bangka Belitung, Bangka, Bangka Belitung Islands Province, Indonesia ,
(3) Department of Accounting, Faculty of Economics and Business, Universitas Bangka Belitung, Bangka, Bangka Belitung Islands Province, Indonesia ,
(4) Department of Accounting, Faculty of Economics and Business, Universitas Bangka Belitung, Bangka, Bangka Belitung Islands Province, Indonesia
59-74
79

Sustainability disclosure and firm value: The intervening role of financial performance

Hilmy Baroroh (1), Nisa’ul Usholikhah (2)
(1) Department of Islamic Finance Management, Faculty of Islamic Economics and Business, Universitas Islam Negeri Sunan Kalijaga, Yogyakarta, Indonesia ,
(2) Department of Islamic Finance Management, Faculty of Islamic Economics and Business, Universitas Islam Negeri Sunan Kalijaga, Yogyakarta, Indonesia
75-90
81

An empirical analysis of profit-and-loss sharing financing in Indonesian Islamic banks

Agus Suman (1), Indri Supriani (2), Muhammad Attar Indra Rajasa (3), Vera Novia Anisa (4)
(1) Department of Economics, Faculty of Economics and Business, Universitas Brawijaya, Malang, Indonesia ,
(2) Department of Economics, Faculty of Economics and Business, Universitas Brawijaya, Malang, Indonesia ,
(3) Department of Islamic Economics, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia ,
(4) Department of Economics, Faculty of Economics and Business, Universitas Brawijaya, Malang, Indonesia
91-111
9

Gen Z’s preference for Sharia fraudulent investments: A moral hazard view

Hamdan Fuadi (1), Yenny Kornitasari (2), Pusvita Yuana (3)
(1) Department of Economics, Faculty of Business, Brawijaya University, Malang, Indonesia ,
(2) Graduate School of International Development, Nagoya University, Nagoya, Japan ,
(3) Department of Finance, Faculty of Business and Economics, University of Malaya, Kuala Lumpur, Malaysia
112-129
0

A data envelopment analysis of Sharia stock listed companies on the Jakarta Islamic Index

Wiku Suryomurti (1), Miftakhus Surur (2), Nashr Akbar (3), Syahdatul Maulida (4)
(1) Faculty of Sharia Economics and Business, Tazkia Islamic University, Jawa Barat, Indonesia ,
(2) Kolej Universiti Islam Melaka & Tazkia Islamic University ,
(3) Institute of Islamic Banking and Finance, International Islamic University Malaysia (IIUM), Selangor, Malaysia ,
(4) Faculty of Sharia Economics and Business, Tazkia Islamic University, Jawa Barat, Indonesia
130-145
0