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Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam
Published by Institut Agama Islam Negeri Kendari
ISSN : 25416545     EISSN : 25496085     DOI : http://dx.doi.org/10.31332/lifalah.v5i1.1884
Core Subject : Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Social Sciences
Li Falah, Journal of Islamic Economics and Business Studies is a scientific journal concerning on the latest research results and becomes a scientific communication media for lecturers, researchers, and or observers in the Islamic economics and business field.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol. 6 No. 1 (2021): June 2021" : 8 Documents clear
Measurement of the Zakat Transparency Index of Amil Zakat Institutions (LAZ) in Banten Province, Indonesia Fatoni, Ahmad; Fakhrudin, Muhamad
Li Falah: Journal of Islamic Economics and Business Vol. 6 No. 1 (2021): June 2021
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v6i1.2262

Abstract

As an institution that manages social funds, transparency must be met for the Amil Zakat Institution. By measuring the zakat transparency index, the Amil Zakat Institution can find out the extent of the implementation of transparency in the organisation. Information disclosure to the public is believed to increase public confidence in paying zakat at the Amil Zakat Institution. This study aims to measure the zakat transparency index of the Amil Zakat Institution in Banten Province. The Simple Additive Weighting (SAW) method is used to calculate the transparency index of zakat institutions. The Simple Additive Weighting (SAW) method is a multiple attribute retrieval method, where the weight of each predetermined dimension is multiplied by each variable weight, then added up. The results showed that the Amil Zakat Institution in Banten Province was included in the reasonably transparent category with an index of 0.706.
Ethical Identity Index and Financial Performance of Islamic Banks in Asia sumiyati, sumiyati; Vebtasvili, Vebtasvili
Li Falah: Journal of Islamic Economics and Business Vol. 6 No. 1 (2021): June 2021
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v6i1.2482

Abstract

This study is a follow-up study conducted by Zaki et al. (2014), who explored Islamic banks' ethical identity with financial performance. This study aims to identify the identity of Islamic banks in Asia against Shari'ah law and examine the relationship between EII and financial performance. The data used are financial data from 7 Islamic banks in Asia in 2016-2019. The study results show that the higher the EII value, the higher the Islamic bank supervision of sharia. Then the researcher describes the relationship between EII and financial performance as measured by using Return On Assets. The result is that there is no relationship between EII and financial performance.
Moderating Knowledge on Planned Behaviour Theory Toward Intention of Using Islamic Financial Services Sardiana, Anna
Li Falah: Journal of Islamic Economics and Business Vol. 6 No. 1 (2021): June 2021
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v6i1.2507

Abstract

The study aims to examine students' behavior described through the theory of planned behavior (TPB) to use Islamic financial services by moderating knowledge. Primary data was used with 350 samples of a random population. Data were analyzed using Smart PLS assistance. The results of this study indicate that there is a significant influence on attitude has a positive relationship, but it does not have a significant effect on the intention to use Islamic financial services. The subjective norms and perceived behavioral control positively influence a positive relationship to use Islamic financial services. As for moderating the choice to use Islamic financial services on the personal norm variable, it has a negative direction but has a significant effect. Perceived behavioral control variable has a positive relationship and significantly impacts using Islamic financial services with the moderation of knowledge. Meanwhile, attitudes moderating knowledge do not significantly affect the intention to use Islamic financial services but have a positive direction.
How Loan Distribution and Credit Troubled in Fostered Partners can be Done? Case Study: CSR Fund from PT. Bukit Asam Tbk. Tanjung Enim, South Sumatra, Indonesia Riwukore, Jefirstson Richset
Li Falah: Journal of Islamic Economics and Business Vol. 6 No. 1 (2021): June 2021
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v6i1.2638

Abstract

This research aims to determine the Corporate Social Responsibility (CSR) partnership program implemented by State-Owned Enterprises, BUMN, namely PT. Bukit Asam, Tbk, Tanjung Enim, South Sumatra, as a form of concern for the community of small business actors by providing business capital loan assistance. Credit extension services cannot be separated from the risks that occur, such as non-performing loans. Non-performing loans that happened in PT. Bukit Asam Tanjung Enim South Sumatra, namely small business actors as fostered partners experienced a disaster, went bankrupt and fled, or business owners died. This research method uses descriptive qualitative analysis, administrative procedures for granting credit, analysing systems for giving credit assessment, monitoring credit, calculating the level of the collectibility of non-performing loans, and analysing efforts to rescue non-performing loans. The analysis results show that in 2015 to 2017 and 2018, the category of non-performing loans dominates from other categories. In 2015, 2017,2018 and 2019, the collectability in the current category experienced an increase from 1.8%, up 8.6%, up 35.40% and up to 749.87%. The percentage of loan collectibility obtained shows the amount of non-performing loans in 2015 to 2017, 2018 and 2019 has fluctuated and tends to decrease, from 78.11% to 88.74%. Reduced to 60.45% and fell to 27.58%. This finding shows that there are efforts to improve credit performance to have no problem with credit. It is recommended to CSR managers of PT. Bukit Asam, Tbk. Agra must pay attention to the level of business turnover and the provision of collateral in anticipation of bad credit and for existing lousy credit to be rescheduled or reconditioned for loan arrears or can submit evidence of problematic receivables or write-off of accounts receivable if the conditions are not collectable.
THE ROLE OF ISLAMIC ECONOMIC INSTITUTIONS TO RECOVER REAL SECTOR OF SMEs During COVID-19 Pandemic Trimulato, Trimulato
Li Falah: Journal of Islamic Economics and Business Vol. 6 No. 1 (2021): June 2021
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v6i1.2653

Abstract

Islamic economics prioritizes the real sector including SMEs, and makes Islamic Economic institutions as supporters and drivers of the real sector. The market share of sharia financial has reached 8.5 percent, and will continue to grow and develop. Since the emergence of the corona virus outbreak, it has eroded and slowed down economic activity, including in the SMEs sector. SMEs are among the ones that have been significantly affected by the corona virus. To restore the economic activities of SMEs, the Islamic Economic Institutions have role to be able to restore the economic activities of SMEs. The purpose of this study is to determine the development of Islamic economic institutions, and to determine the role of Islamic economic institutions in restoring SMEs in the midst of the Covid-19 outbreak. This type of research is library research with qualitative characteristics. Sources of data in this research are secondary data sourced from several institutions that have been presented. The limitation in this study is only for a few Islamic economic institutions related to SMEs. The data analysis technique used in this research is descriptive qualitative. Describing the object of research on the development of Islamic economic institutions and the role of Islamic economic institutions to recover the real sector of SMEs is included in analysis technique. The results of this study indicate the development of Islamic economic institutions. Sharia Financing Banking (BPRS) grew by 349.34 for income, Sharia Microfinance Institutions (LKMS) grew by 11.75 percent for financing, Sharia Peer To Peer Landing (P2P) institutions experienced a decrease in assets by 0.05 percent, and Social institutions, the growth of social fund collection was 48.08 percent at Insisatif Zakat Indonesia (IZI), and the growth in distribution of social funds by 114.27 percent Badan Amil Zakat Nasional (BAZNAS). The role of Islamic economic institutions in the recovery of the real sector of SMEs in the midst of the Covid-19 outbreak, namely optimizing  finance for SMEs, assisting financing customers, providing relief for affected customers, participating in marketing customer products online, maximizing profit sharing system, strengthening of partnerships, and maximizing the distribution of social funds for SMEs economic activities.
Overqualification as a Blunt Weapon on Productivity Improvement: Person-Job Fit Theory Integration Maksum, Ikhsan; Fikriah, Nur Laili; Mayasari, Agatha
Li Falah: Journal of Islamic Economics and Business Vol. 6 No. 1 (2021): June 2021
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v6i1.2781

Abstract

Despite the growing number of studies that underlie the influence between perceived overqualification (POQ) and counterproductive behaviour (PKP), there is still a gap in the lack of research involving the role of affective mechanisms on the effect of POQ on PKP. In this study, researchers focused on the mediating role of job boredom (KTP) in the pathway of influence of POQ on PKP. Using a sample of 106 employees and lecturers at Islamic universities in Indonesia and using the integration of the theory of person-job fit, the researchers found that KTP fully mediates the effect of POQ on PKP.
Internal Audit Function and Audit Fees: Evidence from Nigeria Ali, Muqaddam Oyetunji; Wan Abdullah, Wan Amalina
Li Falah: Journal of Islamic Economics and Business Vol. 6 No. 1 (2021): June 2021
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v6i1.2902

Abstract

The purpose of this study is to analyse the relationship between audit fees and internal audit function in the Nigerian listed companies. This study observes 60 non-financial firms over four years (2012 to 2015) and uses random effect regression model to examine the hypothesis. The result of the study found internal audit to be significantly related with amount of audit fees paid by the listed firms. Specifically, this study found internal audit expertise and size of internal audit unit to have a positive and significant relationship with audit fees while no relationship was documented between internal audit certificate and the amount of audit fees. The study concludes that company with effective and adequate internal audit unit tend to pay higher audit fees to the external auditors.
The Mediating Effects of IEAP on the Relationship Between General Cognitive Ability of Imamship and Masjid Performance in Lagos State, Nigeria Eniafe, Abdulhadi Alade Tihamiyu; Azmin, Adi Anuar bin; Bin Abdullah, Shuhairimi
Li Falah: Journal of Islamic Economics and Business Vol. 6 No. 1 (2021): June 2021
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v6i1.2915

Abstract

The purpose of this study is to examine the mediating effects of IEAP (Islamic ethical administrative practices) on the relationship between general cognitive ability (GCA) of Imamship and Masjid (mosque) Performance (MP) in Lagos State, Nigeria. This study utilized a quantitative approach. It employs a cross-sectional survey and administers 310 online questionnaires to the Chief Imams of central Masaajid (plural of a mosque/mosques) in Lagos State, Nigeria. The study used statistical techniques to analyze the collected data with partial least square structural - equation modelling - version 3 (PLS-SEM-V3). In the Lagos State of Nigeria, people have criticized the effectiveness of imams in theState. The critiques were raised based on the reason that the participation of Muslim Ummah in activities organized by imams is low. Ineffectiveness of imams this study aims to formulate the mediating effect of IEAP that will serve as the best administrative policy that can lead to a better management system in the Masjid to improve Masjid attendance and serve as an attraction for Muslims Ummah to come to the Masjid. The results of data on MP equally demonstrate that the Jama’ah would emulate their Chief Imams and consequently increase the performance of the Masaajid. This study recommends that with the presence of IEAP, the effectiveness of Chief Imam in promoting efficiency in MP by imbibing the knowledge/wisdom, truthfulness, responsibility/trust, and deliverance of Khutbah will increase. Finally, key benefits for practitioners and academia were discussed under the theoretical and practical contributions, while necessary suggestions for future study were recommended.

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