Talaa : Journal of Islamic Finance https://e-journal.iaingorontalo.ac.id/index.php/talaa <p align="justify"><strong>Talaa : Journal of Islamic Finance</strong> is presented as an effort to globalization of Islamic finance. The goal is to become a reputable and internationally recognized scientific journal. This journal publishes scientific papers on the results of studies or research and literature reviews on the scope and focus of Islamic finance. Editors accept articles that have never been published in other media with the writing format as stated on the manuscript writing guide page.</p> Department of Sharia Financial Management IAIN Sultan Amai Gorontalo en-US Talaa : Journal of Islamic Finance 2807-3312 Determining Factors Affecting Islamic Social Reporting in Registered Companies at Jakarta Islamic Index 70 https://e-journal.iaingorontalo.ac.id/index.php/talaa/article/view/741 <p>Islamic Social Reporting (ISR) refers to the disclosure of social responsibility based on Islamic law. This reporting is essential for Muslim investors engaged in the Indonesia Stock Exchange. The aim of this investigation was to assess the impact of profitability, leverage, company size, liquidity, and company age on Islamic Social Reporting. Employing a quantitative approach with an associative research type, this study utilized purposive sampling. Analysis techniques included classical assumption tests, multiple linear regression tests, T tests, F tests, and determination coefficient tests. The findings indicated that, individually, profitability, company size, and liquidity positively and significantly influenced Islamic Social Reporting, while other variables did not exhibit a significant impact. Conversely, collectively, all variables demonstrated a positive and significant effect on Islamic Social Reporting. The implications of this research highlight the importance of utilizing the findings as guidance for companies listed in the Jakarta Islamic Index 70 to promptly integrate and disclose Islamic Social Reporting in their annual reports.</p> Amalia Nuril Hidayati Laelatur Rohmah Copyright (c) 2023 Amalia Nuril Hidayati, Laelatur Rohmah https://creativecommons.org/licenses/by-sa/4.0 2024-01-02 2024-01-02 3 2 79 89 10.54045/talaa.v3i2.741 Islamic Banking Performance Based on Profitability Approach of Indonesia Malaysia Islamic Banks https://e-journal.iaingorontalo.ac.id/index.php/talaa/article/view/736 <p>The background of this research is that the strongest sharia banks in Asia are Indonesia and Malaysia, but still dominated by Malaysia. Indonesia with the largest sharia market in Southeast Asia is only in eleven and fifteen positions. This shows a huge gap in the development of the Sharia Bank in Southeast Asia. The aim of this study is to identify and analyse the differences in financial performance between sharia banks in Indonesia and Malaysia period 2016-2020. The data used in the study are secondary data obtained from the annual financial statements published by each bank. The data analysis techniques used in this study are the analysis of descriptive data, the normality test, the homogeneity test and the Mann Whitney test. The results of the study showed that the ROA variable value Sig. (2-tailed) was 0.600 &gt; 0.05, the ROE variable of Sig. (2.-tailing) was 0.076 &gt; 0.05 and the BOPO value of Sig.2-tailes was 0.009 &lt; 0.05. It can then be concluded that the profitability ratio of ROA and ROE, there is no difference, while BOPO there is a difference between the financial performance of Bank Shariiah in Indonesia and Bank Syariah in Malaysia.</p> Mery Kurnia Illahi Firdaus Firdaus Imam Fakhruddin Copyright (c) 2023 Mery Kurnia Illahi, Firdaus Firdaus, Imam Fakhruddin https://creativecommons.org/licenses/by-sa/4.0 2023-12-31 2023-12-31 3 2 90 103 10.54045/talaa.v3i2.736 Monsha'at Sharia Financing for Saudi Arabia’s SMEs: A Case Study of Buraydah Specialty Coffee https://e-journal.iaingorontalo.ac.id/index.php/talaa/article/view/738 <p>This revolutionary research reveals the spectacular rise of the specialty coffee sector in Al-Qassim, Saudi Arabia, and its profound impact on the region's economy. Al-Qassim has evolved as a dynamic specialty coffee hub, attracting worldwide coffee enthusiasts and supporting sustainable enterprises. Supported by Monsha’at's Sharia Financing principles, the specialty coffee sector has enjoyed extraordinary growth and sustainability, enabling Al-Qassim's small and medium-sized enterprises (SMEs). Buraydah, a UNESCO culinary city, is the hub of this specialty coffee trend. Collaboration among coffee businesses within and beyond Saudi Arabia, bolstered by global associations has further accelerated the industry's progress. This study provides valuable insights into the efficacy of Islamic finance in supporting SMEs and contributes to the advancement of Saudi Arabia's dynamic business environment. With its strategic advantages, supportive initiatives, and global connectivity, Al-Qassim is poised to become a dominant player in the regional and international coffee market, fueling economic prosperity and solidifying Saudi Arabia's position as a specialty coffee destination.</p> Kurniawan Arif Maspul Copyright (c) 2023 Kurniawan Arif Maspul https://creativecommons.org/licenses/by-sa/4.0 2023-12-31 2023-12-31 3 2 104 120 10.54045/talaa.v3i2.738 Optimizing Intermediary Functions in Alignment with Zakat Core Principles: Enhancing Baznas Merangin https://e-journal.iaingorontalo.ac.id/index.php/talaa/article/view/735 <p>This research is prompted by the issue of the potential of zakat (charitable donations) in Merangin in 2022, amounting to 183.33 billion, while the income of Baznas Merangin in 2022 was 9 billion. The study assesses the level of implementation of ZCP (Basic Zakat Principles), particularly the intermediary function aspect of Baznas. It then identifies the reasons why Baznas (National Amil Zakat Agency) is unable to optimize its potential. This research is a field study and falls under the qualitative research category. The findings indicate that the intermediary function performed by Baznas Merangin in the management of zakat collection is very effective, with an increasing level of public trust in Baznas Merangin's performance in zakat management. The research is beneficial for Baznas Merangin. It is advisable to also focus on efforts to remind the public to fulfill zakat through official Zakat Management Institutions, such as being more active on social media platforms currently popular among the public, so that people become acquainted with Baznas as an official and potential Zakat institution. Institutional goals are anticipated to be achieved.</p> Abdul Kholik Tommy Martiandi Kurniasih Setyagustina Zia Ud Din Agni Muhammad Malik Copyright (c) 2023 Abdul Kholik, Tommy Martiandi, Kurniasih Setyagustina, Zia Ud Din, Agni Muhammad Malik https://creativecommons.org/licenses/by-sa/4.0 2023-12-31 2023-12-31 3 2 121 140 10.54045/talaa.v3i2.735