DOI: https://doi.org/10.20885/jielariba.vol12.iss1

Published: August 4, 2025

Articles

ESG disclosure, capital structure, and profitability in explaining firm value of Indonesia’s IDX ESG Leaders: Some notes from Islamic finance perspectives‎

10.20885/jielariba.vol12.iss1.art1
Hastin Riska Dewi (1), Muhyarsyah Muhyarsyah (2)
(1) Program Studi Akuntansi (S2), Universitas Mercu Buana, Kota Adm. Jakarta Barat, Indonesia ,
(2) Program Studi Akuntansi (S2), Universitas Mercu Buana, Kota Adm. Jakarta Barat, Indonesia
1-30
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1893

The mediating role of financial performance in the relationship between green accounting, leverage, and firm value in basic materials sector companies listed on Indonesia Sharia Stock Index

10.20885/jielariba.vol12.iss1.art2
Rini Idayanti (1), Nurlia Nurlia (2)
(1) Program Studi Akuntansi Syariah (S1), Institut Agama Islam Negeri Bone, Kab. Bone, Indonesia ,
(2) Program Studi Akuntansi Syariah (S1), Institut Agama Islam Negeri Bone, Kab. Bone, Indonesia
31-72
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1582

The influence of Sharia implementation, financing access, and managerial capacity on MSME performance in Medan City, Indonesia

10.20885/jielariba.vol12.iss1.art3
Muhammad Zulkifli Hasibuan (1), Herdi Ramon (2), Samio Samio (3), Nurjannah Nurjannah (4), Rijal Rijal (5)
(1) Program Studi Pendidikan Ekonomi (S1), Universitas Muslim Nusantara Al-Washliyah, Kota Medan, Indonesia ,
(2) Program Studi Pendidikan Ekonomi (S1), Universitas Muslim Nusantara Al-Washliyah, Kota Medan, Indonesia ,
(3) Program Studi Pendidikan Ekonomi (S1), Universitas Muslim Nusantara Al-Washliyah, Kota Medan, Indonesia ,
(4) Program Studi Pendidikan Ekonomi (S1), Universitas Muslim Nusantara Al-Washliyah, Kota Medan, Indonesia ,
(5) Program Studi Pendidikan Ekonomi (S1), Universitas Muslim Nusantara Al-Washliyah, Kota Medan, Indonesia
73-104
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811

The dynamics of mosque fund management in Old Order Indonesia

10.20885/jielariba.vol12.iss1.art4
Rizqi Anfanni Fahmi (1), Amelia Fauzia (2), Abdur Razzaq (3)
(1) Program Studi Peradaban Islam (S3), Universitas Islam Negeri Raden Fatah Palembang, Kota Palembang, Indonesia ,
(2) Program Studi Sejarah dan Kebudayaan Islam (S2), Universitas Islam Negeri Syarif Hidayatullah Jakarta, Kota Tangerang Selatan, Indonesia ,
(3) Program Studi Peradaban Islam (S3), Universitas Islam Negeri Raden Fatah Palembang, Kota Palembang, Indonesia
105-134
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256

Determinants of food producers’ intentions to obtain halal certification: An integrated TPB–halal model in Bali, Indonesia

10.20885/jielariba.vol12.iss1.art5
Harisatun Niswa (1), Ilfi Nur Diana (2), Indah Yuliana (3)
(1) Program Studi Ekonomi Syariah (S3), Universitas Islam Negeri Maulana Malik Ibrahim, Kota Malang, Indonesia ,
(2) Program Studi Ekonomi Syariah (S2), Universitas Islam Negeri Maulana Malik Ibrahim, Kota Malang, Indonesia ,
(3) Program Studi Manajemen (S1), Universitas Islam Negeri Maulana Malik Ibrahim, Kota Malang, Indonesia
135-166
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638

Transforming Islamic religious counselors into agents of mosque-based community economic empowerment in Pesawaran Regency

10.20885/jielariba.vol12.iss1.art6
Asmaria Asmaria (1), Heni Noviarita (2), Ali Abdul Wakhid (3), Rini Setiawati (4)
(1) Program Studi Administrasi Publik (S1), Universitas Sang Bumi Ruwa Jurai, Kota Bandar Lampung, Indonesia ,
(2) Program Studi Ekonomi Syariah (S2), Universitas Islam Negeri Raden Intan Lampung, Kota Bandar Lampung, Indonesia ,
(3) Program Studi Pemikiran Politik Islam (S1), Universitas Islam Negeri Raden Intan Lampung, Kota Bandar Lampung, Indonesia ,
(4) Program Studi Ilmu Pengembangan Masyarakat Islam (S3), Universitas Islam Negeri Raden Intan Lampung, Kota Bandar Lampung, Indonesia
167-198
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4471

The challenges of literacy, inclusion, and public trust in the digital Islamic banking ecosystem: An urban context study in Indonesia

10.20885/jielariba.vol12.iss1.art7
Hurriah Ali Hasan (1), Abd Rahim Razaq (2), Hafizah Besar Sa'aid (3)
(1) Program Studi Hukum Ekonomi Syari’ah (Mu’amalah) (S1), Universitas Muhammadiyah Makassar, Kota Makassar, Indonesia ,
(2) Program Studi Pendidikan Agama Islam (S3), Universitas Muhammadiyah Makassar, Kota Makassar, Indonesia ,
(3) Faculty of Business and Management, Universiti Teknologi MARA Cawangan Kedah, Kedah, Malaysia
199-224
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389

Strengthening SEHATI self-declare halal certification in South Kalimantan: Roles, constraints, and field practices of Halal Product Process Companions

10.20885/jielariba.vol12.iss1.art8
Zulpa Makiah (1), Supian Sauri (2), Lutpi Sahal (3)
(1) Program Studi Ekonomi Syariah (S1), Universitas Islam Negeri Antasari Banjarmasin, Kota Banjarmasin, Indonesia ,
(2) Program Studi Akuntansi Syariah (S1), Universitas Islam Negeri Antasari Banjarmasin, Kota Banjarmasin, Indonesia ,
(3) Program Studi Akuntansi Syariah (S1), Universitas Islam Negeri Antasari Banjarmasin, Kota Banjarmasin, Indonesia
225-258
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478

Harnessing Islamic FinTech for disaster risk financing: Innovative strategies for economic resilience and sustainable development

10.20885/jielariba.vol12.iss1.art9
Nazmin Naher Nipa (1), Zahiduzzaman Zahid (2), Md. Ruhul Amin (3), Md. Shahed Alamm (4), Zubair Muhammad Ehsanul Haque (5), Muhammad Masud Parves (6)
(1) Institute of Disaster Management and Vulnerability Studies, University of Dhaka, Dhaka, Bangladesh ,
(2) Islamic FinTech & Business Analytics Researcher, University of the Cumberlands, Kentucky, United States ,
(3) Department of Islamic Studies, Manarat International University, Dhaka, Bangladesh ,
(4) Islamic Banking and Finance Professional, Islamic Financing Division, Bangladesh Finance PLC, Dhaka, Bangladesh ,
(5) Department of Arabic, University of Dhaka, Dhaka, Bangladesh ,
(6) Islamic Banking Division, Sonali Bank PLC, Dhaka, Bangladesh
259-284
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102

Designing a Cultural-Strategic Islamic Communication Audit Model for non-transportation asset governance in PT Kereta Api Indonesia SubDIVRE 1.1 Aceh

10.20885/jielariba.vol12.iss1.art10
Yolandha Rakatiwi (1), Hasan Sazali (2), Hasrat Efendi Samosir (3)
(1) Program Studi Komunikasi dan Penyiaran Islam (S3), Universitas Islam Negeri Sumatera Utara, Kota Medan, Indonesia ,
(2) Program Studi Ilmu Komunikasi (S1), Universitas Islam Negeri Sumatera Utara, Kota Medan, Indonesia ,
(3) Program Studi Komunikasi dan Penyiaran Islam (S3), Universitas Islam Negeri Sumatera Utara, Kota Medan, Indonesia
285-312
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122

Islamic fintech, financial inclusion, and MSME sustainability: Evidence from a mixed-method study in Indonesia’s digital economy

10.20885/jielariba.vol12.iss1.art11
Ridwan Widagdo (1), Sri Rokhlinasari (2), Wartoyo Wartoyo (3)
(1) Program Studi Akuntansi Syari’ah (S1), Universitas Islam Negeri Siber Syekh Nurjati Cirebon, Kota Cirebon, Indonesia ,
(2) Program Studi Ekonomi Syari’ah (S3), Universitas Islam Negeri Siber Syekh Nurjati Cirebon, Kota Cirebon, Indonesia ,
(3) Program Studi Ekonomi Syari’ah (S3), Universitas Islam Negeri Siber Syekh Nurjati Cirebon, Kota Cirebon, Indonesia
313-336
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67

Between prudence and innovation: A critical analysis of the Indonesian Ulema Council fatwa on Bitcoin in Islamic finance

10.20885/jielariba.vol12.iss1.art12
Ahmad Khalifah Zamrud (1), Usman Jafar (2), Abdul Wahid Haddade (3)
(1) Program Studi Dirasah Islamiyah (S2), Universitas Islam Negeri Alauddin Makassar, Kota Makassar, Indonesia ,
(2) Program Studi Dirasah Islamiyah (S2), Universitas Islam Negeri Alauddin Makassar, Kota Makassar, Indonesia ,
(3) Program Studi Perbandingan Madzhab dan Hukum (S1), Universitas Islam Negeri Alauddin Makassar, Kota Makassar, Indonesia
337-364
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65

Determinants of student investment decisions: Examining risk perception, educational information, and financial goals with perspectives from Islamic finance

10.20885/jielariba.vol12.iss1.art13
Totok Ismawanto (1), Dessy Handa Sari (2), Nurul Musfirah Khairiyah (3), Dito Rozaqi Arazy (4), Nur Vita Opu (5), Ramli Ramli (6)
(1) Program Studi Perbankan dan Keuangan Digital (D4), Politeknik Negeri Balikpapan, Kota Balikpapan, Indonesia ,
(2) Program Studi Perbankan dan Keuangan Digital (D4), Politeknik Negeri Balikpapan, Kota Balikpapan, Indonesia ,
(3) Program Studi Perbankan dan Keuangan Digital (D4), Politeknik Negeri Balikpapan, Kota Balikpapan, Indonesia ,
(4) Program Studi Akuntansi Perpajakan (D4), Politeknik Negeri Balikpapan, Kota Balikpapan, Indonesia ,
(5) Program Studi Perbankan dan Keuangan Digital (D4), Politeknik Negeri Balikpapan, Kota Balikpapan, Indonesia ,
(6) Program Studi Perbankan dan Keuangan Digital (D4), Politeknik Negeri Balikpapan, Kota Balikpapan, Indonesia
365-392
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51

The influence of parental education and household financial behavior on halal food consumption in Tanjung Pinang City, Indonesia

10.20885/jielariba.vol12.iss1.art14
Sella Kurnia Sari (1), Firdaus Firdaus (2), Selly Kudrati Ningsih (3), Ferri Yonantha (4)
(1) Program Studi Manajemen Bisnis Syariah (S1), STAIN Sultan Abdurrahman Kepulauan Riau, Kab. Bintan, Indonesia ,
(2) Program Studi Hukum Ekonomi Syariah (Muamalah) (S1), STAIN Sultan Abdurrahman Kepulauan Riau, Kab. Bintan, Indonesia ,
(3) Program Studi Bisnis Digital (S1), Universitas Negeri Makassar, Kota Makassar, Indonesia ,
(4) School of Education, Western Sydney University, Richmond, New South Wales, Australia
393-418
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42