6 articles in this issue
A. Syathir Sofyan,Salmah Said,Muhammad Wahyuddin Abdullah
Measurement of financing risk has been dominated by quantitative methods, which insufficiently pay attention to the detailed causes of default risk. So far, the concept of mafsadah in maqashid al-sharia has never been applied in risk management. Thus, the... see more
Muhammad Fatih Al Aziz,Irfan Syauqi Beik,Achmad Firdaus
The paper analyses four influencing factors toward the Indonesian sovereign sukuk price in the secondary market during the period January 2015 to June 2018, namely liquidity, coupon, maturity and the Indonesia composite index (ICI). The model used is mult... see more
Hasan Mukhibad,Fachrurrozie Fachrurrozie,Ahmad Nurkhin
The objective of this study is to empirically explore the effect of reputation, transparency, accountability of LAZ (Lembaga Amil Zakat or institutions that collect zakat which is a kind of Islamic tithe or alms), the religiosity of muzakki (communities w... see more
Azharsyah Ibrahim,Ana Fitria,Azimah Dianah
This study intends to analyze the effectiveness of the implementation of the internal control system at the State Islamic Universities in Indonesia (PTKIN) including identifying its risk management. The empirical study was conducted at Ar-Raniry State Isl... see more
Nafis Irkhami
The aim of this article is to find out the conceptual construction of zakat (alms) and taxes in Islamic public finances. Its significance is to propose an alternative for Islamic public policy. It also means to enhance literature on Islamic public finance... see more
Farikha Amilahaq,Nunung Ghoniyah
This research intended to determine the factors encouraging muzakki to pay their zakat on income through Zakat Management Organizations (ZMO). The responses of 251 respondents dominated by Semarang city residents were analyzed. The result showed that atti... see more