Is a peer-reviewed periodical journal published twice or twice a year (January and July) by the Islamic Banking Department, Faculty of Islamic Economics and Business, Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi, Indonesia. WAKALAH is a communication tool intended for researchers, academics and practitioners in the field of Islamic finance and banking. In order to realize the contribution to the development of Islamic finance and banking, the editorial board invited observers to be able to participate in contributing scientific works in the form of research journals.