This study aims to analyze the influence of perceived ease of use, trust, and religiosity on the behavioral intention to perform cash waqf through a waqf application in the Jabodetabek area (Jakarta, Bogor, Depok, Tangerang, and Bekasi). This study employs a quantitative approach with a survey method to collect data from internet users who have participated in waqf through waqf applications or websites. Statistical techniques are used for data analysis to test the proposed hypotheses, and the analytical tool applied is SEM-PLS. The results showed that the three variables had a significant influence on interest in using the cash waqf application. Perceived Ease of Use acts as a major factor in technology adoption, where the ease of use of the application increases user interest. In addition, a high level of religiosity encourages individuals to be more interested in waqf through digital applications. Trust in transparency, security, and management of funds according to sharia principles also plays an important role in increasing user interest. The implications of these findings indicate the importance of waqf application providers to improve ease of use, transparency, and features that support religious values to attract more users. The findings are expected to provide insights into the future development of digital-based waqf applications. Future research could expand the research variables and apply a qualitative approach to dig deeper into the user experience.

This research examines how the fraud square influences fraud, and investigates whether implementing tahdzib al-fard (educating individuals), part of Maqashid Sharia values, and Islamic Work Ethics (IWE), can reduce employee involvement in fraud. The study uses a quantitative approach with questionnaires for data collection, with 257 civil servants in Banten Province agencies, Indonesia, as study samples. The data were further tested using partial least squares structural equation modeling. The study reveals that pressure, opportunity and rationalization have a positive relationship with fraud, while integrity has no impact on fraud deterrence. Tahdzib alfard significantly influences employee perceptions and attitudes towards dealing with fraud triggers and increasing integrity. IWE was found to only moderate the relationship between pressure and fraud. The research captures the prevalence of fraud in Banten Province government agencies through the lens of the fraud square. It also proposes a new measurement of tahdzib alfard, combined with the internalization of IWE, as a promising approach that weakens the drivers of fraud and has implications for reducing the level of fraud in the government sector.

Purpose

This study aims to discuss literature of zakat collection, particularly to compare what Scopus and Web of Science (WoS), as the two most popular databases, provide to complete the pattern and the direction of future research of zakat collection using bibliometric analysis.

Design/methodology/approach

This study collected 266 manuscripts from the Scopus database and 106 manuscripts from the WoS database covering more than three decades from 1987 to the beginning of 2023.

Findings

This study identifies a wider horizon of future research of zakat collection literature. Where Scopus database mostly discusses the connection between the state, government and zakat, meanwhile the WoS database discusses smaller scope of zakat collection, which includes zakat institution and its governance along with behavioural and commitment of zakat payers.

Research limitations/implications

The results imply that future research agenda may include the discussion of state-government-zakat collection policy connection and behavioural and commitment of zakat payers.

Practical implications

The results also imply to widening and deepening the zakat collection. Further, it also implies to administratively to zakat agencies/zakat institution.

Originality/value

To the best of the authors’ knowledge, this study is among the first study (or the first) that compare Scopus and WoS database in the zakat collection literature.

In an era of increasing economic volatility and financial uncertainty, understanding the impact of the Real Business Cycle (RBC) on the Islamic Capital Market (ICM) is crucial for enhancing the resilience of Islamic financial systems, which are increasingly significant in global finance. This research is important because understanding the impact of the Real Business Cycle (RBC) on the Islamic Capital Market (ICM) is crucial for enhancing the resilience of Islamic financial systems, which are increasingly significant in global finance. The research aims to investigate the extent of co-movement and the effect of the Real Business Cycle (RBC) on the Islamic Capital Market (ICM) in Indonesia. The methodology begins with the Hodrick-Prescott (HP) Filter to identify trends and cycles in the RBC and ICM data. Next, cross-correlation analysis is used to measure the co-movement between the two, determining how RBC fluctuations affect the Islamic capital market. Finally, the Vector Autoregressive (VAR) and Vector Error Correction Model (VECM) are applied to explore both the short-term and long-term causal relationships between RBC and ICM, offering insights into immediate and persistent effects on the market.  The findings reveal a significant relationship between Real Business Cycle (RBC) indicators and the Islamic Capital Market (ICM), with notable shifts in investor behavior and varying impacts of GDP, unemployment, and exchange rates on Islamic financial instruments like Jakarta Islamic Index (JII) and Sukuk.

This study examines the factors that influence customer loyalty at Islamic banks in West Java in the face of increasingly fierce competition in the Islamic banking industry. The research focuses on brand image, service quality, and customer satisfaction, highlighting the moderating role of customer satisfaction. The uniqueness of this study lies in the in-depth exploration of how customer satisfaction serves as a moderator that strengthens the relationship between brand image and loyalty in the religious preferences of the people of West Java. Data was collected from Islamic bank customers in West Java using purposive sampling method, with a total of 259 respondents. Data analysis was conducted using Structural Equation Modeling (SEM) with AMOS software version 24. The results showed that brand image, service quality, and customer satisfaction have a positive and significant effect on loyalty. In addition, customer satisfaction moderates the relationship between brand image and loyalty, strengthening customer trust and long-term commitment. This research introduces a new perspective by integrating the religiosity dimension as an intrinsic factor that influences the effectiveness of Islamic banks' strategies in increasing customer loyalty. The practical implication is that Islamic banks should enhance customer experience through specific strategies, such as providing intensive training to improve employees' service skills, using technology to ensure service efficiency and convenience, and developing marketing campaigns that are consistent with Islamic values. In addition, proactive and transparent complaint management can strengthen customer relationships. These measures are important to strengthen brand image, improve service quality, and foster loyalty in the long run.

This research aims to evaluate the comparative efficiency of the Takaful industry in Southeast Asia, specifically in Indonesia and Malaysia, highlighting the sector's performance and operational benchmarks. Utilizing Data Envelopment Analysis (DEA), this research measures the efficiency of various Islamic insurance companies in 2019-2023 by comparing input variables such as Total Assets and Operating Expenses to output variables such as Revenue and Profit (Loss). The selection of input and output variables is adjusted to the intermediation efficiency approach used in the study. The results reveal that the efficiency trend in Islamic insurance companies in Indonesia and Malaysia tends to fluctuate. Besides, there is no Islamic Insurance company in Indonesia and Malaysia has achieved the maximum average efficiency score (1.00) during 2019-2023. PT Asuransi Sonwelis Takaful (0.93) reached the highest average efficiency score (0.93) among Islamic insurance companies in Indonesia. Meanwhile, Etiqa General Takaful Berhad was the Islamic insurance company in Malaysia that achieved the highest average efficiency score (0.99). This study also found that the efficiency level of Islamic insurance Companies in Malaysia tend to be higher than that of Islamic insurance companies in Indonesia. To achieve maximum efficiency level, Islamic insurance companies in Indonesia and Malaysia can improve their performance by concerning to the Revenue and Profit as the input variables, which are the largest sources of inefficiency inIslamic Insurance companies in Indonesia and Malaysia respectively. Islamic insurance companies in Indonesia and Malaysia should focus on improving efficiency through regular performance evaluations and product innovation to enhance financial inclusiveness and expand their reach. Regulators and academics are encouraged to support this effort by monitoring industry performance, addressing operational challenges, and conducting further research to provide comprehensive insights into the efficiency of Islamic insurance companies.

This study investigates the implementation of Good Nazir Governance (GNG) in Indonesian Waqf Institutions, utilizing the GNG Index as an assessment tool. Despite the considerable potential of waqf in Indonesia, governance practices remain relatively underdeveloped. While the GNG Index presents a novel instrument for evaluating waqf performance, prior research on its application has been limited. This research aims to fill this gap by examining the extent to which waqf institutions adhere to GNG principles. Employing a mixed methods approach, combining qualitative and quantitative data collected through purposive sampling and a questionnaire, this study reveals that only 45 percent of the 20 sampled waqf institutions achieve a "compliant" rating on the GNG Index. These findings highlight the need for further efforts to enhance GNG practices in Indonesian waqf institutions.

Despite its high Human Development Index (HDI), Yogyakarta paradoxically suffers from one of the highest poverty rates on the island of Java. This situation underscores the limitations of conventional human development metrics, particularly in regions with a predominantly Muslim population. To address this issue, this study introduces the Islamic Human Development Index (I-HDI) as an alternative framework that more effectively captures the relationship between human development and poverty in a Muslim-majority context.Utilizing secondary data from five districts in Yogyakarta spanning the years 2012 to 2023, and employing panel data regression alongside Granger causality analysis, the findings indicate that HDI has a limited and indirect effect on poverty. In contrast, I-HDI demonstrates a stronger and more direct negative correlation with poverty levels. Furthermore, Granger causality analysis reveals that changes in I-HDI significantly influence poverty levels, and vice versa, suggesting a dynamic and bidirectional interaction between these two variables.These results imply that I-HDI offers a more accurate reflection of human development in Muslim-majority regions, capturing dimensions often overlooked by traditional indices. Ultimately, the findings highlight the intricate interaction between human development and poverty, providing valuable insights for policymakers to create more effective poverty alleviation strategies grounded in Islamic principles and local cultural values

Potensi wakaf uang di Indonesia mencapai Rp180 triliun per tahun, realisasi penghimpunannya masih rendah, kurang dari 1%. Rendahnya kesadaran masyarakat menjadi salah satu hambatan utama, terutama persepsi bahwa wakaf terbatas pada aset fisik seperti tanah atau bangunan. Tujuan dari penelitian ini adalah untuk mendalami persepsi dan minat lembaga nadzir wakaf terhadap pengelolaan wakaf uang. Mengkaji hambatan lembaga nadzhir wakaf dalam mengelola wakaf dan menemukan strategi komunikasi dalam meningkatkan wakaf uang di provinsi Jawa Barat. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus, yang pengumpulan data melalui wawancara, observasi, dan analisis dokumen. Hasil penelitian menunjukkan pentingnya strategi komunikasi eksternal yang efektif, termasuk edukasi berbasis religiusitas, penggunaan media sosial, dan pengemasan pesan yang relevan untuk meningkatkan pemahaman masyarakat. Pendekatan komunikasi interaksional, yang memungkinkan dua arah dan umpan balik, juga direkomendasikan untuk memperkuat hubungan antara Badan Wakaf Indonesia, lembaga Nazhir, dan masyarakat. Strategi ini berperan sebagai jembatan untuk membangun kepercayaan, meningkatkan kesadaran, serta mendorong partisipasi masyarakat dalam wakaf uang. Implementasi strategi ini diharapkan dapat mengoptimalkan potensi wakaf uang sebagai instrumen pembangunan ekonomi berbasis Islam dan meningkatkan kesejahteraan masyarakat.

Zakat Institutions and marketplace platforms have established a
collaboration to adapt to the growing shift toward digital transaction
patterns in managing Zakat, Infaq, and Shadaqah (ZIS). Marketplaces
offer convenience in ZIS collection, while LAZ ensures Sharia
compliance in fund management. This study highlights how such
collaboration significantly expands the reach of ZIS collection,
presenting immense potential, but also identifies challenges in ensuring
Sharia compliance and accountability. The research employs a
qualitative methodology to explore the dynamics of the collaboration
between Zakat Institutions and marketplace platforms. Thematic
analysis was applied to identify key themes related to the opportunities
and challenges of the collaboration. The research contributes to the
understanding of digital platforms' role in faith-based financial
management, offering practical insights for enhancing cooperation
between LAZ and marketplaces. It emphasizes the need for dialogue,
public education about ZIS and qurban, and system adjustments to
ensure Sharia compliance. The findings have practical implications for
improving digital ZIS management through enhanced accountability
and regulatory frameworks, making this collaboration a model for
leveraging technology in religious fund management.

Introduction
The recent escalation of the conflict between Israel and Palestine triggered a global solidarity movement, including Boycott campaigns against products affiliated with Israel.
Objectives
This study aims to analyze the determinants of digitalization's influence on online boycott product buying behavior among Muslim communities in Jabodetabek (Jakarta–Bogor–Depok–Tangerang—Bekasi), the Jakarta Metropolitan Area, or Greater Jakarta.
Method
This study's hypothesis is that social media, religiosity, subjective norms, behavioral control, and attitude have a positive and significant influence on boycotting behavior. It used an online survey with a randomly selected sample of 100 respondents. To test the hypothesis, it used structural equation modeling (SEM) with partial least squares (PLS).
Results
The results show that social media and religiosity have a positive and significant influence on boycotting attitudes, while subjective norms and behavioral control do not have a significant influence on boycotting attitudes. Boycotting attitude also has a positive and significant influence on buying behavior. The R-square value of the model is 0.763, which means that the independent variables can explain 76.3% of the variability of buying behavior.
Implications
This study also provides implications for marketers and policymakers to understand the factors influencing the attitude and behavior of boycotting products affiliated with Israel among Muslim communities in Jabodetabek.
Originality/Novelty
This study contributes to the literature on consumer behavior, especially in the context of boycotting products related to political and religious issues.

Penelitian ini mengangkat pertanyaan penelitian tentang bagaimana kerangka komunikasi multimodal Alfiansyah Komeng dalam Pemilihan Umum Dewan Perwakilan Daerah RI 2024. Tujuan dari penelitian ini adalah untuk mendapatkan kerangka komunikasi multimodal Alfiansyah Komeng dalam Pemilihan Umum Dewan Perwakilan Daerah RI 2024. Hasil penelitian ini diharapkan dapay memberikan manfaat pada pemahaman mendalam tentang konsep analisis multimodal sebagai alat komunikasi politik dalam kampanye politik.. Metode penelitian yang digunakan dengan pendekatan deskriptif kualitatif dengan analisis teori komunikasi multimodal dari Kress dan Van Leeuwen. Hasil Penelitian menunjukkan bahwa secara komponen identional foto komeng di kertas suara calon DPD RI membawa kesan lucu sehingga membuat masyarakat untuk mencoblosnya. Secara interpersonal persepsi piblik terhadap komeng menunjukkan bahwa komeng sebagai sosok yang asli apa adanya, unik dan menghibur. Komeng sebagai komedian telah melekat sejak lama dan secara tidak langsung menjadi identitas sosial dirinya, krakteristik Komeng yang humoris memberikan sebuah stimulus efektif terhadap para pemilih yang kemudian melahirkan interaksi positif.

This study aims as a first step in determining the financial health of the company using the Early Warning System (EWS) financial ratios

In the aftermath of World War II, business values proliferated throughout
the West and Japanese cultures. Notably, the latter emphasizes
collectivity, loyalty, and family-centeredness in the workplace, whereas
the former tends to prioritize output. However, these cultures have failed
to incorporate religious values into their philosophical foundations and
practices.

Islamic Securities Crowdfunding (ISCF) is a crowdfunding method for
MSMEs or start-ups, where investors obtain ownership in the form of
securities based on Islamic principles. With the large amount of funds
collected, it is necessary to increase data security and data transactions;
however, the system implemented by the platform is still centralized so
that cybercrimes can occur that threaten personal data or funds. This
chapter analyses the potential of implementing a blockchain system on a
securities platform for Islamic crowdfunding

The enactment of regulations regarding the obligation to guarantee halal products in Indonesia according to Law Number 33 2014 is mandatory and binds for SMEs owners to have halal guarantees for all products that are offered. However, the number of Indonesian SMEs that have been halal-certified remains very low and far from their potential. The purpose of this study was to analyze the effect of the level of literacy, religiosity, and legal compliance of SMEs owners on halal product guarantee regulations using a quantitative approach with a research instrument in the form of a questionnaire distributed to SMEs owners in Depok. This study used a purposive sampling technique and obtained as many as 152 food SMEs that had not been halal certified. The results of this study show that halal literacy and religiosity influence the motivation of SMEs owners to apply for halal certifications. There are still SMEs owners who do not know or understand the rules and requirements for applying for halal certification. Legal compliance has no influence on SME owners’ motivation to apply for halal product certification. The majority of respondents complied with business regulations but did not have halal certification. The results of this study are expected to contribute to the implementation of halal certification policies and growth of the halal industry in Indonesia.

This study aims to elaborate on the application of indicators of five lower-order constructs of maqāṣid sharī‘ah in measuring the satisfaction of Islamic cooperative members

Singapore stands out among ASEAN countries for its notable accomplishments in sustainable finance. Singapore is the sole ASEAN country featured in the top 15 rankings of the thirteenth edition of the Global Green Finance Index. Therefore This study aims to find the determining factors for Singapore's success in the implementation of sustainable finance. This research uses qualitative methods and literature review approaches. Upon examining the reports and official websites from the Financial Services Authority (OJK) (Indonesia) and the Monetary Authority of Singapore (MAS) (Singapore), it is evident that Singapore has implemented similar initiatives as Indonesia in addressing its three key issues; lack of knowledge and involvement in the financial sector, standardization of green categorization, and support and collaboration for business opportunities. Both countries have implemented national campaigns, published green taxonomies, and fostered public-private partnership to address these issues. In this study, a new finding was revealed in terms of culture financial understanding. Singapore lacks particular rules pertaining to the promotion of financial literacy. However, Singapore boasts a far greater financial literacy rate compared to other ASEAN countries. The high level of financial literacy certainly has positive influences on the implementation of sustainable finance.

Introduction: Community productivity is critical in maintainingquality of life to avoid disasters. The use of digital technology in the economic aspect has also provided opportunities for people far from the market to earn income to meet their living needs.Objective: This quantitative study aimed to explore the impact of halal labeling, price, and product quality on consumer loyalty toward Indonesian skincare products among Muslim consumers in the Jabodetabek area. Specifically, it examines the mediating role of perceived value in these relationships.Method: Primary data were collected through a questionnaire distributed to 115 Muslim respondents who used Indonesian skincare products from Jabodetabek. The study employed random sampling was used for the participant selection. For data analysis, Structural Equation Modeling (SEM) using Partial Least Squares (PLS) was used to assess both the direct and indirect effects of the variables.Result: This finding revealed that labeling and price do not directly affect consumer loyalty. At the same time,product quality and perceived value do, with the latter being positively influenced by price and product quality. The study also concludes that perceived value is a crucialdriver of consumer loyalty, emphasizing that companies should focus on enhancing product quality and perceived value to strengthen consumer loyalty while recognizing that halal labeling, although important in principle, does not directly impactconsumer loyalty or perceived value. Implication:The findings suggest thatproduct quality and perceived value are critical drivers of consumer loyalty for skincare products targeting Muslim consumers in Jabodetabeky. Halal labeling, while necessaryin principle, does not directly influence loyalty or perceived value. Companies should prioritize enhancing product quality and delivering perceived value to strengthen consumer loyaltywhileconsidering competitive pricing strategies that enhance perceived value
 

Halal logistics and halal supply chain management play essential role in the halal assurance system. Southeast Asia consist of some muslim majority populated countries, and countries with significant number of muslim consumers. The emerging concern towards halal logistics is a certainty after the rising concern worldwide towards halal industry and halal certification system. Southeast Asia is also a home of a country which has announced the mandatory halal certification. The discussion which spans from theoretical perspectives into empirical implementation of policies related to halal logistics in this region may give insight into how halal assurance should be prepared and executed. Articles in this book written with similar conclusions stating that halal is not merely conceptual religious obligations, but also needs technical implementation which will need comphrehensive frameworks. These frameworks consists of inter-related elements which are essential for the optimum system operation. The studies also elaborate opportunities and room for improvements in this halal logistics sector, in order to maintain the optimum total halal assurance implementation.