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This issue (Ihtifaz: Journal of Islamic Economics, Finance, and Banking Volume 2 Issue 2 Year 2019) has been available online since 6st Agust 2019 for the regular issue of December 2019. All articles in this issue consist of 5 original research articles were authored/co-authored by 12 authors from 7 universities (Indonesian Universities: Universitas Ahmad Dahlan, Universitas Airlangga Surabaya, Universitas Islam Indonesia, Universitas Islam Negeri Sunan Kalijaga Yogyakarta, Universitas Muhammadiyah Yogyakarta, Sekolah Tinggi Ekonomi Islam Yogyakarta) and (Universities from overseas: International Islamic University of Malaysia, Malaysia).