Journal of finance and Islamic banking is a peer-reviewed journal which is published by Sharia Banking Department State Institute for Islamic Studies (IAIN) Surakarta in collaboration with the scholars association: Ikatan Ahli Ekonomi Islam Indonesia (IAEI) published biannually in June and December. This Journal publishes current original research on Islamic Finance and Islamic Banking. Journal of finance and Islamic banking openly welcomes scholars, postgraduate students, and practitioners to submit their best research articles that correspond to the topics. Reviewers will review any submitted paper. The review process employs a double-blind review, which means that both the reviewer and author identities are concealed from the reviewers, and vice versa