Vol. 4 No. 1 (2022)

Author geographical coverage: Indonesia, Malaysia, United Kingdom, Turkey
Published: 2022-07-19

Articles

  • Do board attributes influence Islamic social responsibility disclosure? Evidence from Indonesian sharia banking

    Dessy Noor Farida, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Ali Imron, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Arina Rohmatika, University of Birmingham, United Kingdom
    1-24
    DOI: https://doi.org/10.21580/jiafr.2022.4.1.10375
    Abstract View: 755 PDF Download: 488

  • Modelling zakat as tax deduction: A comparison study in Indonesia and Malaysia

    Provita Wijayanti, Universitas Islam Sultan Agung Semarang, Indonesia
    Farikha Amilahaq, Universitas Islam Sultan Agung Semarang, Indonesia
    Osmad Muthaher, Universitas Islam Sultan Agung Semarang, Indonesia
    Nurul Syuhada Baharuddin, Universiti Teknologi MARA Cawangan Terengganu, Malaysia
    Nur Raihana Mohd Sallem, Universiti Teknologi MARA Cawangan Terengganu, Malaysia
    25-50
    DOI: https://doi.org/10.21580/jiafr.2022.4.1.10888
    Abstract View: 1291 PDF Download: 925

  • Does financial performance and company age affect the rating Islamic bond?

    Siti Komariyah, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Firdha Rahmiyanti, Universitas Islam Negeri Walisongo Semarang, Indonesia
    Nurul Hadi Manan, Bandirma Onyedi Eylűl University, Turkey
    51-66
    DOI: https://doi.org/10.21580/jiafr.2022.4.1.10404
    Abstract View: 711 PDF Download: 528

  • Can the characteristics of the sharia supervisory board increase the trust of sharia bank customers?

    Dini Dewindaru, STIE Al-Madani Lampung, Indonesia
    Ermina Sari, STIE Al-Madani Lampung, Indonesia
    67-96
    DOI: https://doi.org/10.21580/jiafr.2022.4.1.10686
    Abstract View: 649 PDF Download: 410

  • Effectiveness of accrual basis accounting system in state budget and treasury system in TAM 3 framework

    Ratih Kusumastuti, Universitas Jambi, Indonesia
    Derist Touriano, Universitas Adiwangsa Jambi, Indonesia
    Sry Rosita, Universitas Jambi, Indonesia
    Raja Sharah Fatricia, Lancaster University, United Kingdom
    97-130
    DOI: https://doi.org/10.21580/jiafr.2022.4.1.10896
    Abstract View: 661 PDF Download: 454

  • The role of corporate social responsibility in increasing company growth through micro waqf bank as a solution for economic resilience in the pandemic

    Puji Harto, Universitas Diponegoro Semarang, Indonesia
    Warno Warno, Universitas Diponegoro Semarang, Indonesia
    Tarmizi Achmad, Universitas Diponegoro Semarang, Indonesia
    131-154
    DOI: https://doi.org/10.21580/jiafr.2022.4.1.11139
    Abstract View: 695 PDF Download: 481

  • Optimization of solvency margin in family Takaful and Life Insurance Institutions in Malaysia: Application of Data Envelopment Analysis

    Musliza Musa, Institute of Islamic Banking and Finance, International Islamic University Malaysia, Malaysia
    Syed Musa Alhabshi, Institute of Islamic Banking and Finance, International Islamic University Malaysia, Malaysia
    Razali Haron, Institute of Islamic Banking and Finance, International Islamic University Malaysia, Malaysia
    155-182
    DOI: https://doi.org/10.21580/jiafr.2022.4.1.8792
    Abstract View: 625 PDF Download: 397