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> en-US talaa.journal@iaingorontalo.ac.id (Dr. Luqmanul Hakiem Ajuna, SE.I.,M.M.,AWP) talaa.journal@iaingorontalo.ac.id (Wahyudi Rusdi, S.Si.,M.Si) Fri, 30 Jun 2023 00:00:00 +0000 OJS http://blogs.law.harvard.edu/tech/rss 60 A Comparative Analysis of Shariah Governance Framework of Islamic Bank in Malaysia and Pakistan https://e-journal.iaingorontalo.ac.id/index.php/talaa/article/view/726 <p>The aim of this paper is to investigate the differences between the contemporary Shariah governance frameworks of Malaysia and Pakistan. The study also examines the ways in which the Shariah governance frameworks of both countries can complement each other. This research concludes that the SGF principles of both countries under discussion abide by the AAOIFI and IFSB guidelines regarding SGF. Many aspects of the SGF of Malaysia are similar to the SGF of Pakistan. For example, both structures need to further develop the ethical aspect. While the similarities are plentiful, a few differences can be found between the two as well. This research provides insights to policy makers, regulators, and practitioners on approaches in governance policy and an assessment of the governance scope adopted by Malaysia and Pakistan via their respective SGFs. The SGFs have also been assessed for their conformance to international standards, including the AAOIFI and the IFSB.</p> <p>&nbsp;</p> Zaki Ahmad, Aishath Muneeza, Md. Mahfujur Rahman, Ziyaad Mahomed Copyright (c) 2023 Zaki Ahmad, Aishath Muneeza, Md Mahfujur Rahman, Ziyaad Mahomed https://creativecommons.org/licenses/by-sa/4.0 https://e-journal.iaingorontalo.ac.id/index.php/talaa/article/view/726 Fri, 30 Jun 2023 00:00:00 +0000 ChatGPT, a Product of AI, and its Influences in the Business World https://e-journal.iaingorontalo.ac.id/index.php/talaa/article/view/725 <p class="16" align="justify">Specifically the study analyzes how ChatGPT AI is transforming business operations and enhancing customer experience in customer service, e-commerce, healthcare, finance, marketing, and developer business sectors. Using a comprehensive literature review approach.The study explores the implications of ChatGPT AI for businesses, including its potential to improve efficiency, reduce costs, and enhance competitiveness. Additionally, ethical and legal considerations surrounding the use of ChatGPT AI in business operations are evaluated, including issues related to data privacy, bias, and transparency.The study provides insights into future directions for the application of ChatGPT AI in business and the potential impact of this technology on various business sectors. The objective is to provide a comprehensive review of the influence of ChatGPT AI on businesses, its potential benefits, and challenges for businesses looking to adopt this technology. Overall, this study highlights the importance of considering the benefits and limitations of AI adoption in businesses, as well as the ethical and legal implications of its use.</p> Md. Arman, Umama Rashid Lamiya Copyright (c) 2023 Md. Arman, Umama Rashid Lamiya https://creativecommons.org/licenses/by-sa/4.0 https://e-journal.iaingorontalo.ac.id/index.php/talaa/article/view/725 Fri, 30 Jun 2023 00:00:00 +0000 An Analysis of Bank Syariah Indonesia Digitalization https://e-journal.iaingorontalo.ac.id/index.php/talaa/article/view/718 <p>The purpose of this research is to explain how digitalization is happening in Islamic banking, especially Indonesian Islamic Banks. This research method uses a descriptive qualitative approach by describing and analyzing the data obtained. This research model uses character study research that is based on the personality or individual of a character who is considered to have an important role or special event that is written. The results of this research are that Islamic banking, especially Bank Syariah Indonesia, has taken advantage of increasingly sophisticated technological developments by creating digital-based services and products. One of the digital services available at Bank Syariah Indonesia is the BSI Mobile application. BSI Mobile application provides a variety of banking transaction features, including Cardless cash withdrawal service.</p> Elsa Tiara, Dliyaudin Achmad, Razie Bin Nasarruddin Copyright (c) 2023 Elsa Tiara https://creativecommons.org/licenses/by-sa/4.0 https://e-journal.iaingorontalo.ac.id/index.php/talaa/article/view/718 Fri, 30 Jun 2023 00:00:00 +0000 Cash Waqf in Poverty Reduction in India: Lessons from Selected Countries https://e-journal.iaingorontalo.ac.id/index.php/talaa/article/view/727 <p>Cash Waqf revived in Muslim countries allows them to develop this system of charity further. However, Waqf has abundant financial and infrastructure resources in India, which can significantly reduce poverty, particularly among Muslims. Poverty is more prevalent among Muslims in India than in any other community. This library-based research aims to examine how faith-based endowments can reduce poverty in India through cash waqf. This study applies the content analysis of the existing cash waqf models, which examines current Waqf practices for their relationship to India's socio-economic situation. It helps to understand the adoption of cash waqf in India. The paper implemented the waqf shares scheme based on existing literature. Several important reasons make this scheme appropriate for India. First, raising funds from the public is a relatively straightforward process in India by using traditional ways of collecting money, such as cash collections or mobile payment systems that are widely used for raising money. Several poor Indians could benefit from the funds generated by creating employment opportunities and gaining financial, social, and educational empowerment.</p> Mohd Owais, Mohammad Qutaiba Copyright (c) 2023 Mohd Owais, Mohammad Qutaiba https://creativecommons.org/licenses/by-sa/4.0 https://e-journal.iaingorontalo.ac.id/index.php/talaa/article/view/727 Fri, 30 Jun 2023 00:00:00 +0000 The Effect of Profitability, Liquidity and Leverage on Disclosure of Islamic Social Reporting with Company Size as a Moderating Variable in Pharmaceutical Sub-Sector Companies Registered at ISSI https://e-journal.iaingorontalo.ac.id/index.php/talaa/article/view/724 <p>This study aims to examine the effect of profitability, liquidity, and leverage on the disclosure of Islamic social reporting, with firm size as a moderating variable, in the pharmaceutical sub-sector companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2017–2020 period. The analytical method used in this research is data regression analysis, which is then measured using the Eviews 12 test tool. Through the model feasibility test, this study uses the random effect model as the best model in the study. The results showed that before using the moderating variable, profitability had a negative influence on Islamic social reporting disclosure, and after using the moderating variable, profitability had a positive influence. Meanwhile, the liquidity variable had no effect on the disclosure of Islamic social reporting, either before or after using the moderating variable. Then the leverage variable, before using the moderating variable, had a positive effect on the disclosure of Islamic social reporting, and after using the moderating variable, it had a negative effect on the disclosure of Islamic social reporting.</p> Dian Amalia, Sunarsih Sunarsih, Siti Nor Amira Mohamad Copyright (c) 2023 Sunarsih Sunarsih, Dian Amalia, Siti Nor Amira Mohamad https://creativecommons.org/licenses/by-sa/4.0 https://e-journal.iaingorontalo.ac.id/index.php/talaa/article/view/724 Fri, 30 Jun 2023 00:00:00 +0000