Vol. 15 No. 1 (2026): IN PROGRESS

Published: 13.04.2026

Articles

  • Balancing Efficiency and Spirituality: Implementation of Virtual Accounts at Tebuireng Islamic Boarding School

    Humaidi Humaidi, Dwi Ari Pertiwi, Rachma Agustina, Meta Ardiana, Srikalimah
    🏢 Affiliation Details
    Humaidi Humaidi: Universitas Hasyim Asy'ari
    Dwi Ari Pertiwi: Universitas Hasyim Asy'ari
    Rachma Agustina: Universitas Hasyim Asy'ari
    Meta Ardiana: Universitas Hasyim Asy'ari
    Srikalimah: Universitas Islam Kadiri
    📄 Pages: 1-14
    ⏳ Loading stats... , 🌐️ DOI: 10.22373/share.0004

  • Does Digital Waqf Intention Lead to Actual Use? Evidence from West Java

    Auni Alifah Sukirman, Indri Yuliafitri, Nabela Hapsari
    🏢 Affiliation Details
    Auni Alifah Sukirman: Padjadjaran University
    Indri Yuliafitri: Padjadjaran University
    Nabela Hapsari: Padjadjaran University
    📄 Pages: 15-35
    ⏳ Loading stats... , 🌐️ DOI: 10.22373/share.0045

  • A Critical Evaluation of Islamic Economic Growth in Developing Countries

    Ismaulina Chairawan, Iskandar Iskandar, Azharsyah Ibrahim
    🏢 Affiliation Details
    Ismaulina Chairawan: Universitas Islam Negeri Sultanah Nahrasiyah
    Iskandar Iskandar: Universitas Islam Negeri Sultanah Nahrasiyah
    Azharsyah Ibrahim: Universitas Islam Negeri Ar-Raniry Banda Aceh
    📄 Pages: 36-54
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  • Reconstructing Social Fiqh in Contemporary Islamic Finance: A Maqashid Analysis of DSN-MUI Fatwa on Sukuk-Waqf

    Nurlaili Adkhi Rizfa Faiza, Hafidhotul Amaliyah, Ita Marianingsih Purnasari, Muhammad Lathoif Ghozali
    🏢 Affiliation Details
    Nurlaili Adkhi Rizfa Faiza: Universitas Islam Negeri Syekh Wasil Kediri Universitas Islam Negeri Sunan Ampel Surabaya
    Hafidhotul Amaliyah: Universitas Islam Negeri Sunan Ampel Surabaya
    Ita Marianingsih Purnasari: STAI Al-Utsmani Bondowoso Universitas Islam Negeri Sunan Ampel Surabaya
    Muhammad Lathoif Ghozali: Universitas Islam Negeri Sunan Ampel Surabaya
    📄 Pages: 55-70
    ⏳ Loading stats... , 🌐️ DOI: 10.22373/share.0006

  • Islamic Bank Merger and the Efficiency–Risk Trade-off: Evidence from Bank Syariah Indonesia

    Royani Anwari
    🏢 Affiliation Details
    Royani Anwari: Institut Agama Islam Bakti Negara Tegal
    📄 Pages: 71-85
    ⏳ Loading stats... , 🌐️ DOI: 10.22373/share.0008

  • Digital Transformation and Sustainability in Islamic Finance: Evidence from Geopolitical Uncertainty in an Emerging Regional Economy

    Rauzatul Jannah, Harjoni Desky, Iskandar Iskandar
    🏢 Affiliation Details
    Rauzatul Jannah: Universitas Islam Negeri Sultanah Nahrasiyah Lhokseumawe
    Harjoni Desky: Universitas Islam Negeri Sultanah Nahrasiyah Lhokseumawe
    Iskandar Iskandar: Universitas Islam Negeri Sultanah Nahrasiyah Lhokseumawe
    📄 Pages: 86-106
    ⏳ Loading stats... , 🌐️ DOI: 10.22373/share.0015

  • Developing an Integrated Model of Creative Economy and Halal Tourism in Aceh Tengah: An Analytic Network Process Approach

    Syaripuddin Syaripuddin, Harley Agustian, Zahara Zahara
    🏢 Affiliation Details
    Syaripuddin Syaripuddin: Universitas Islam Kebangsaan Indonesia Bireuen
    Harley Agustian: Universitas Islam Kebangsaan Indonesia Bireuen
    Zahara Zahara: Universitas Islam Kebangsaan Indonesia Bireuen
    📄 Pages: 107-127
    ⏳ Loading stats... , 🌐️ DOI: 10.22373/share.0033

  • Household Economic Management among Muslim Single-Parent Families in a Matrilineal Context

    Almizan Almizan, Erizal Candra Efendi, Ruri Mustika, Wildan Hadi, Indah Permata Sari
    🏢 Affiliation Details
    Almizan Almizan: Universitas Islam Negeri Imam Bonjol Padang
    Erizal Candra Efendi: Universitas Islam Negeri Imam Bonjol Padang
    Ruri Mustika: Universitas Islam Negeri Imam Bonjol Padang
    Wildan Hadi: Universitas Islam Negeri Imam Bonjol Padang
    Indah Permata Sari: Universitas Islam Negeri Imam Bonjol Padang
    📄 Pages: 128-145
    ⏳ Loading stats... , 🌐️ DOI: 10.22373/share.0036

  • Halal Certification and MSME Performance: A Bibliometric Perspective

    Sari Utami, Azis Muslim, Muhammad Ghafur Wibowo
    🏢 Affiliation Details
    Sari Utami: Institut Agama Islam Negeri Bone Sunan Kalijaga State Islamic University Yogyakarta
    Azis Muslim: Sunan Kalijaga State Islamic University Yogyakarta
    Muhammad Ghafur Wibowo: Sunan Kalijaga State Islamic University Yogyakarta
    📄 Pages: 146-172
    ⏳ Loading stats... , 🌐️ DOI: 10.22373/share.0037

  • Reassessing Islamic Hedging Fatwa in Indonesia: Accounting, Regulation, and Market Practices

    Rovila El Maghviroh, Indra Suwandi, Nurdina Nurdina
    🏢 Affiliation Details
    Rovila El Maghviroh: Universitas PGRI Adi Buana Surabaya
    Indra Suwandi: Banking Practioner
    Nurdina Nurdina: Universitas PGRI Adi Buana Surabaya
    📄 Pages: 173-197
    ⏳ Loading stats... , 🌐️ DOI: 10.22373/share.0041

  • Determinants of Digital Zakat Adoption Among Muslim Millennials in Indonesia

    Nisa Nurazizah, Rahmad Hakim, Sri Cahyaning Umi Salama, Ririn Noviyanti
    🏢 Affiliation Details
    Nisa Nurazizah: Universitas Muhammadiyah Malang
    Rahmad Hakim: Universitas Muhammadiyah Malang
    Sri Cahyaning Umi Salama: Universitas Muhammadiyah Malang
    Ririn Noviyanti: Universitas Al-Qolam Malang
    📄 Pages: 198-221
    ⏳ Loading stats... , 🌐️ DOI: 10.22373/share.0044

  • Does Financial Innovation Mediate Risk in Islamic Banking? Evidence from Algeria

    Bessouyah Mouna, Mimouni Yassine
    🏢 Affiliation Details
    Bessouyah Mouna: Ahmed Zabana University - Relizane
    Mimouni Yassine: Ahmed Zabana University - Relizane
    📄 Pages: 222-248
    ⏳ Loading stats... , 🌐️ DOI: 10.22373/share.0100

  • Islamic Philanthropy and SDGs: Evidence from Zakat Institutions in North Sumatra, Indonesia

    Indra Prawira, Andri Soemitra, Yenni Samri Juliati Nasution
    🏢 Affiliation Details
    Indra Prawira: Universitas Islam Negeri Sumatera Utara
    Andri Soemitra: Universitas Islam Negeri Sumatera Utara
    Yenni Samri Juliati Nasution: Universitas Islam Negeri Sumatera Utara
    📄 Pages: 249-269
    ⏳ Loading stats... , 🌐️ DOI: 10.22373/share.0046

  • Corporate Governance and Fraud Prevention in Indonesian Islamic Banks

    Mardiaton Mardiaton, Amru Usman, Rayyan Firdaus, Rimal Mahdani, Murni Murni
    🏢 Affiliation Details
    Mardiaton Mardiaton: Malikussaleh University
    Amru Usman: Malikussaleh University
    Rayyan Firdaus: Malikussaleh University
    Rimal Mahdani: Universitas Teuku Umar
    Murni Murni: Universitas Islam Kebangsaan
    📄 Pages: 270-286
    ⏳ Loading stats... , 🌐️ DOI: 10.22373/share.0051

  • Good Amil Governance, Digitalization, and Zakat Performance: Evidence from Indonesia

    Azwar Cholili, Nanang Setiawan, Nur Kholis, Andriani Samsuri, Imam Muslih
    🏢 Affiliation Details
    Azwar Cholili: Universitas Islam Negeri Sunan Ampel Surabaya
    Nanang Setiawan: Institut Agama Islam Al-Fatimah Bojonegoro
    Nur Kholis: Universitas Islam Negeri Sunan Ampel Surabaya
    Andriani Samsuri: Universitas Islam Negeri Sunan Ampel Surabaya
    Imam Muslih: Universitas Islam Negeri Sunan Ampel Surabaya
    📄 Pages: 287-307
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  • Behavioral Drivers of Buy Now Pay Later Over-Indebtedness in Indonesia

    Marhaendro Purno, Muhammad Azizurrohman
    🏢 Affiliation Details
    Marhaendro Purno: Universitas Insan Pembangunan Indonesia
    Muhammad Azizurrohman: Southern Taiwan University of Science and Technology
    📄 Pages: 308-330
    ⏳ Loading stats... , 🌐️ DOI: 10.22373/share.0057

  • Maqashid-Based Framework for Islamic Digital Economy Transformation in Indonesia

    Agus Wahyudi, Abdurrohman Kasdi, Abu Choir
    🏢 Affiliation Details
    Agus Wahyudi: Universitas Islam Negeri Sunan Kudus
    Abdurrohman Kasdi: Universitas Islam Negeri Sunan Kudus
    Abu Choir: Universitas Islam Negeri Sunan Kudus
    📄 Pages: 331-349
    ⏳ Loading stats... , 🌐️ DOI: 10.22373/share.0058

  • Sharia Influencer Effect on Islamic Savings Intention among Generation Z in Indonesia

    Acu Kusnandar
    🏢 Affiliation Details
    Acu Kusnandar: Universitas Ekuitas
    📄 Pages: 350-366
    ⏳ Loading stats... , 🌐️ DOI: 10.22373/share.0059

  • Digitalization, AI Adoption, and MSME Productivity: An Ibn Khaldunian Perspective

    Feriandy Feriandy
    🏢 Affiliation Details
    Feriandy Feriandy: University of Mitra Bangsa
    📄 Pages: 367-382
    ⏳ Loading stats... , 🌐️ DOI: 10.22373/share.0060

  • Digital Transformation and Tourist Loyalty in Rural Halal Tourism: Evidence from Aceh, Indonesia

    Siti Najma
    🏢 Affiliation Details
    Siti Najma: Universitas Islam Negeri Sultanah Nahrasiyah
    📄 Pages: 383-404
    ⏳ Loading stats... , 🌐️ DOI: 10.22373/share.0063

  • Do Islamicity Performance and Green Banking Improve Islamic Bank Stability in Indonesia?

    Ahmad Fauzul Hakim Hasibuan, Syawal Harianto, Syahru Liza Putri Akmal
    🏢 Affiliation Details
    Ahmad Fauzul Hakim Hasibuan: Malikussaleh University
    Syawal Harianto: Lhokseumawe State Polytechnic
    Syahru Liza Putri Akmal: Malikussaleh University
    📄 Pages: 405-425
    ⏳ Loading stats... , 🌐️ DOI: 10.22373/share.0083

  • Commodity Price Dynamics and Islamic Stock Market Volatility in Indonesia

    Hakiki Ramadhan, Muhammad Hasanuddin, Anisa Ilmia, Lidzikri Ahmad Syahru Rabbani
    🏢 Affiliation Details
    Hakiki Ramadhan: Sunan Gunung Djati State Islamic University Bandung
    Muhammad Hasanuddin: Sunan Gunung Djati State Islamic University Bandung
    Anisa Ilmia: Sunan Gunung Djati State Islamic University Bandung
    Lidzikri Ahmad Syahru Rabbani: International Islamic University, Islamabad
    📄 Pages: 426-449
    ⏳ Loading stats... , 🌐️ DOI: 10.22373/share.0079

  • Contract-Specific Effects of Fintech on Islamic Financing Profitability

    Erwin Saputra Siregar, Fitri Sagantha, M. Taufik Ridho, Rohaiza Kamis, Intan Rizkiana
    🏢 Affiliation Details
    Erwin Saputra Siregar: Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi
    Fitri Sagantha: Universitas Pamulang
    M. Taufik Ridho: University of Groningen
    Rohaiza Kamis: MARA University of Technology
    Intan Rizkiana: Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi
    📄 Pages: 450-467
    ⏳ Loading stats... , 🌐️ DOI: 10.22373/share.0011

  • Assessing Digital Transformation in Zakat Management Organizations in Indonesia

    Tiara Salsabila Azzahra, Yunizar Yunizar, Muhammad Fathrul Quddus
    🏢 Affiliation Details
    Tiara Salsabila Azzahra: Padjadjaran University
    Yunizar Yunizar: Padjadjaran University
    Muhammad Fathrul Quddus: Padjadjaran University
    📄 Pages: 468-495
    ⏳ Loading stats... , 🌐️ DOI: 10.22373/share.0084

  • What Drives Online Halal Food Purchasing Decisions? Evidence from Indonesian Muslim Consumers

    Cupian Cupian, Agisty Aulia Trisnanda, Sarah Annisa Noven
    🏢 Affiliation Details
    Cupian Cupian: Padjadjaran University
    Agisty Aulia Trisnanda: Padjadjaran University
    Sarah Annisa Noven: Padjadjaran University
    📄 Pages: 496-513
    ⏳ Loading stats... , 🌐️ DOI: 10.22373/share.0082