This issue has been available online since 27th August 2025 for the regular issue of August 2025. All articles in this issue (10 original research articles) were authored/co-authored by 33 authors from 8 countries (Indonesia, Japan, Myanmar, Malaysia, Philippines, Pakistan, Saudi Arabia, Singapore)

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DOI: https://doi.org/10.70177/jmf.v3i2

Published: 2025-08-27

Articles

The Influence of Maqasid Sharia on the Financial Performance of Sharia Financial Institutions

Agus Zainul Arifin (1), Daiki Nishida (2), Ren Suzuki (3)
(1) Universitas Tarumanegara, ID Indonesia,
(2) Chuo University, JP Japan,
(3) Nagoya University, JP Japan
110-121
Abstract Views : 569
Download :294
10.70177/jmf.v3i2.2134
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Green Accounting and Sustainable Finance: The Role of Tax Incentives

Nia Kurniati (1), Luis Santos (2), Maria Clara Reyes (3)
(1) Sekolah Tinggi Ilmu Administrasi Mataran, ID Indonesia,
(2) University of the Philippines Diliman, PH Philippines,
(3) Ateneo de Manila University, PH Philippines
122-133
Abstract Views : 579
Download :311
10.70177/jmf.v3i2.2136
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The Influence of Personalized Marketing on Customer Engagement and Customer Lifetime Value

Atkhmad Fauzi Sayuti (1), Kiran Iqbal (2), Zainab Ali (3)
(1) Institut Agama Islam Al-Khairat, ID Indonesia,
(2) Institute of Business Administration (IBA), Karachi, PK Pakistan,
(3) Pakistan Institute of Engineering and Applied Sciences (PIEAS) , PH Philippines
134-146
Abstract Views : 1066
Download :452
10.70177/jmf.v3i2.2064
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Islamic Business Ethics in E-Commerce Trading: A Study of Fiqh Muamalah Regarding Contracts and Ownership

Dallah Dallah (1)
(1) Sekolah Tinggi Agama Islam Natuna, Indonesia, ID Indonesia
147-159
Abstract Views : 427
Download :220
10.70177/jmf.v3i2.2261
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Ahmadi & Co. Syirkah Pattern on Midai Island: A Study of Islamic Economic Concept Based on Partnership And Profit Sharing

Kartubi Kartubi (1), Rahimin Rahimin (2), Dahlia Dahlia (3)
(1) Sekolah Tinggi Islam Natuna, ID Indonesia,
(2) Sekolah Tinggi Islam Natuna, ID Indonesia,
(3) Sekolah Tinggi Islam Natuna, ID Indonesia
160-178
Abstract Views : 159
Download :144
10.70177/jmf.v3i2.2554
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Management of Zakat, Infak and Alms (Zis) Funds in Improving the Welfare of Mustahik (Study of the Laz Sidogiri Program, Pasuruan, East Java)

A Jamali (1), Abdul Wahid Al-Faizin (2), Muhyiddin Muhyiddin (3)
(1) Sekolah Tinggi Agama Islam Sidogiri Pasuruan, ID Indonesia,
(2) Sekolah Tinggi Agama Islam Sidogiri Pasuruan, ID Indonesia,
(3) Sekolah Tinggi Agama Islam Sidogiri Pasuruan, ID Indonesia
179-192
Abstract Views : 90
Download :104
10.70177/jmf.v3i2.2521
PDF

Green Accounting and Corporate Disclosure: Enhancing ESG Transparency in the Digital Age

Erniyati Caronge (1), Rahma Nurzianti (2), Rachel Chan (3), Izzul Ashlah (4), Ryan Teo (5)
(1) Universitas Muhammadiyah Palopo, ID Indonesia,
(2) Institut Agama Islam Negeri Takengon, ID Indonesia,
(3) Singapore University of Social Sciences (SUSS), SG Singapore,
(4) Universitas Islam Jember, ID Indonesia,
(5) Republic Polytechnic, SG Singapore
193-202
Abstract Views : 291
Download :227
10.70177/jmf.v3i2.2498
PDF

Big Data Analytics for Corporate Financial Decision-Making: Evidence from ASEAN Capital Markets

Gogor Christmass Setyawan (1), Rina Farah (2), Rashid Rahman (3), Ii Sopiandi (4)
(1) Universitas Kristen Immanuel, ID Indonesia,
(2) Universiti Teknologi, MY Malaysia,
(3) Universiti Putra, MY Malaysia,
(4) Universitas Majalengka, ID Indonesia
203-213
Abstract Views : 286
Download :130
10.70177/jmf.v3i2.2493
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Cryptocurrency Taxation Frameworks: Comparative Analysis Between the EU, US, and Southeast Asia

Loso Judijanto (1), Aung Myint (2), Nandar Hlaing (3)
(1) IPOSS Jakarta, ID Indonesia,
(2) University of Yangon, MM Myanmar,
(3) Mandalay University, MM Myanmar
214-225
Abstract Views : 161
Download :198
10.70177/jmf.v3i2.2578
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ESG Integration in Investment Portfolios: A Comparative Study Between Developed and Emerging Markets

Dessy Evianti (1), Muhammad Yusuf (2), Lisdawati Lisdawati (3), Teddy Oswari (4), Ahmed Al-Fahad (5)
(1) Institut Bisnis dan Informatika Kesatuan, ID Indonesia,
(2) Institut Ilmu Sosial dan Manajemen STIAMI (Institut STIAMI) Jakarta, ID Indonesia,
(3) Universitas Bung Karno, ID Indonesia,
(4) Universitas Gunadarma, ID Indonesia,
(5) King Saud University, SA Saudi Arabia
226-238
Abstract Views : 259
Download :103
10.70177/jmf.v3i2.2575
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