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Purpose – This study aims to analyze the influence of performance expectancy, effort expectancy, social influence, zakat literacy, and facility conditions on the intention of muzaki to pay zakat using a digital platform. Methodology – Primary data was collected through an online survey involving 144 Jawa. Muzaki has used various online channels to pay zakat and analyzed it using structural equation modeling as the empirical approach. This study used the extended unified theory of acceptance and use of technology (UTAUT) as the theoretical framework. The data analysis technique used in this study is partial least square (PLS) analysis. Findings – The findings indicate that performance expectancy, effort expectancy, social influence, and zakat literacy have a positive influence on the intention of Muslims to pay zakat through online platforms. Meanwhile, the intention to pay zakat and facility conditions have a positive influence on the use of online platforms to pay zakat. Implications – Zakat institutions need to improve digital facilities to make it easier for muzaki to pay zakat Originality – The object of this research focuses on Muslim communities on the island of Java who have fulfilled the requirements as muzaki.

Purpose – The aim of this study is to analyse the effect of non performing financing (NPF), capital adequacy ratio (CAR), financing to deposit ratio (FDR), and Bank Indonesia Sharia certificate (SBIS) on Islamic Banks’ profitability (ROA) in Indonesia. Methodology – The data set consist of 10 Islamic banks operating in Indonesia between 2017—2021. The secondary data collected from the Financial Services Authority (OJK). A method of panel data is used for this study by using Stata 17 to processed the data Findings – The estimation results showed that NPF partially has a significant negative relationship on ROA, both CAR and SBIS have significant effect on ROA, while FDR has no effect on ROA. Simultaneously, NPF, CAR, and FDR have no effect on ROA. But NPF, CAR, FDR, and SBIS simultaneously have positive and significant effect on Islamic Bank’ profitability (ROA) by the year of 2017 – 2021. Implication – Islamic banks need to be more selective in providing financing to customers so that financing risks can be minimized. In addition, CAR and SBIS need to be increased or maintained so that the profitability level of Islamic banks can be maximized Originality – This research tries to re-examine the effect of financial performance on the profitability of Islamic banks in 2017-2021

The Islamic Financial Institution (IFI) is a unique financial institution which has special characteristics, maqāsid, worldview, risk, and opportunity. One of the methods used to mitigate the unique risk of Islamic banks is the Profit Equalization Reserve (PER) and Investment Risk Reserve (IRR). However, there are some issues related to PER and IRR. Some issues have been identified in the Islamic Financial Services Board (IFSB) guidance note, including profit smoothing and other issues yet to be discussed. This paper tries to observe issues related to PER and IRR and their application in some Islamic banks using content analysis method on their annual reports and/or financial statements. The paper concludes that PER and IRR will bring bigger issues and risks to Islamic banks. This leads the writer to suggest that the regulator reconsider its permissibility. In addition, the paper also finds that the concept of PER and IRR has low acceptance among Islamic banks.

The Financial Sector Assessment Program (FSAP) states that a sound and well-functioning financial system is supported by three pillars to sustain orderly financial development and stability which relate to the macroeconomic factors, regulatory and supervisory framework, and the infrastructures. There is an urgency to review to what extent FSAP has adopted Proposed Islamic Financial Sector Assessment Program (IFSAP) Template. This note will try to review the FSAP on some selected countries and analyse the influence of proposed IFSAP to the FSAP. Result of this review shows that, based on 2013 data, the IMF-World Bank has adopted in a limited way the proposed template by IRTI-IDB. Overall, there is a very limited significance of change in the of FSAP model.