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Contact Name
Alwahidin
Contact Email
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Phone
+6282348219871
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Kota kendari,
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INDONESIA
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam
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.
Articles 8 Documents
Search results for , issue "Vol. 7 No. 1 (2022): June 2022" : 8 Documents clear
Social Justice and Poverty: Islamic Economic Perspective Meirison, Meirison; Unani, Tuti; Kasmidin, Kasmidin
Li Falah: Journal of Islamic Economics and Business Vol. 7 No. 1 (2022): June 2022
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v7i1.2225

Abstract

This paper aims to describe the socio-economic justice concept taught by Islam, which wants a proportional income distribution. It can also be said that the Islamic economy is an economy based on togetherness. Therefore, it is not strange if the assumption of the Islamic socio-economic justice principle is similar to the socialist system. There has even been an opinion stating that if the socialist system is added and incorporated Islamic elements into it, it will become Islamic. I conducted a literature study and a descriptive analysis approach to the literature and existing sources. Some perspectives and opinions stated that the similarity of the socio-Islamic justice system with socialism was not entirely true; there were more mistakes. The economic principle of socialism, which rejects individual ownership and wants an even income distribution, differs from Islamic economic principles. Islamic economics, the enforcement of socio-economic justice, is based on a sense of brotherhood (ukhuwah), mutual love (mahabah), shoulder to shoulder (takaful), and mutual help (ta'awun), both between the rich and the poor and between the rulers and the people.
The Relevance of Work Ethics and Productivity in the Theory of Al-Kasb Asy-Syaibani Lamondo, Lamondo; Sabon, Nurmala N
Li Falah: Journal of Islamic Economics and Business Vol. 7 No. 1 (2022): June 2022
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v7i1.2644

Abstract

Al-Syaibani is a significant scholar and economic thinker who is an Abu Hanifah student focusing on microeconomics. Al-Syaibani's economic thoughts can be seen in Kitab al-Kasb, al-Ikhtisab fi al-Rizq al-Mustahab, and Kitab al-Asl, which discuss income, guidelines for production and consumption behaviour, various forms of business such as trade, agriculture, industry and agreements. Work. Al-Syaibani's economic thinking in a modern context is still very relevant, especially in the concepts of al-kasb and al-Ikhtisab, which must refer to usability and usefulness. This research uses a literature study to examine the theory of al-kasb asyibani and its relevance to Indonesia's economic growth. The relevance found between al Kasba asy Syaibani's theory regarding the obligation to work, which is a production activity, is very closely related to the work ethic and productivity theory that in productivity, one of the most important facts is labour, in line with this to create high productivity there is an additional factor of human resources work the quality of its workforce accompanies that.
Corporate Governance and Tax Avoidance: A Study on Indonesian Listed Companies (2016-2020) Sholikhah, Mar'atul 'Ainish; Nurdin, Fajar
Li Falah: Journal of Islamic Economics and Business Vol. 7 No. 1 (2022): June 2022
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v7i1.3859

Abstract

This research objective is to find out the effect of independent commissioners, institutional ownership, managerial ownership, and audit committees on tax avoidance of service companies listed on the IDX in 2016-2020. This quantitative study uses multiple linear regression analysis as a hypothesis test. This study used secondary data from the financial statements of service companies listed on the IDX in 2016-2020. There are 28 samples of service companies listed on the IDX with a research period of 2016-2020, which were selected using the purposive sampling method used in this research. The results showed that the independent board of commissioners, institutional ownership, managerial ownership, and the audit committee had a significant positive effect on tax avoidance with a coefficient of determination of 40.1%. Thus, independent commissioners, institutional ownership, managerial ownership, and audit committees have an important role in tax planning, namely tax avoidance.
Sustainable Development Goals through Productive Fisheries Waqf Citaningati, Putri Rizka; Kamaluddin, Kamaluddin
Li Falah: Journal of Islamic Economics and Business Vol. 7 No. 1 (2022): June 2022
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v7i1.3952

Abstract

Waqf is one of the financial instruments in Islamic economics besides Zakat. Currently, the management of waqf funds has intensified by the Government and Islamic financial institutions because of its enormous potential in Indonesia. One of them is the Productive Seafood Waqf program implemented by Global Waqf-ACT. However, studies on productive waqf, especially those that discuss the agricultural sector in improving the fishers' economy, are still minimal. Therefore, this qualitative explanatory research aims to formulate a productive seafood waqf scheme implemented by Global Waqf-ACT that could help the achievement of the Sustainable Development Goals (SDGs). The result shows that productive seafood waqf could provide more benefits, especially for the anglers in the agricultural sector. Another benefit that can be achieved is the productive seafood waqf managed by Global Waqf-ACT also supports several main points in the SDGs, such as no poverty and hunger, providing good health, life below water, and partnership for the goals.
Economic Literacy, Self-Control, Religiosity, and Consumption: A Mediation Study on Shopee Users’ Lifestyle Supriyadi, Lis; Puspita, Rosana Eri
Li Falah: Journal of Islamic Economics and Business Vol. 7 No. 1 (2022): June 2022
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v7i1.4007

Abstract

This study explores the impact of economic literacy, self-control, religiosity, and lifestyle on consumption behaviour among Shopee customers. The research method utilizes path analysis to identify the influence of lifestyle variables that have been considered. This study’s regression analysis revealed that economic literacy, self-control, and religiosity negatively impacted consumptive behaviour. The variables of economic literacy, on the other hand, have a strong positive impact on lifestyle. Furthermore, self-control and religiosity have a negative and minor impact on one’s lifestyle. Lifestyle variable routes can mediate the influence of economic literacy on wasteful behaviour in the analytical test. On the other hand, lifestyle cannot mitigate the impact of self-control and religiosity on consumption.
Role of Islamic Finance in Supporting Economic Recovery in Nigeria Post-Covid-19 Pandemic Abdulkareem, Ibraheem Alani; AbdulGaniyy, AbdulFattah; Mahmud, Mohd Sadad
Li Falah: Journal of Islamic Economics and Business Vol. 7 No. 1 (2022): June 2022
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v7i1.4051

Abstract

Since the deadly infection pandemic episode toward the end of 2019, more than 200 countries have been impacted. One of the most significant impacts of the pandemic that is undeniable is the increase in the intensity of poverty around the world. It is a health sector crisis, and the virus is also causing an economic meltdown. Various nations fall into recession, and more people live beneath the poverty level. The pandemic is causing both health and economic crises. This study examines the potential of Islamic finance in supporting economic recovery in the post-Covid-19 pandemic. The method reviews previous studies, including journal articles, research papers, policy documents, and reports in related fields to support this study. Based on past studies, the study document that Islamic finance via Mudarabah, Sukuk, Musharakah, Qard al-Hasan, Sadaqat, waqf, and Islamic Microfinance has essential to support economic recovery in a post-Covid-19 pandemic in society. In particular, the study found that Islamic finance is positively associated with a reduction in the impact of the pandemic on the people and the whole world economy. The study has added to the body of knowledge by looking at the role of Islamic finance in terms of the effect of the Covid-19 pandemic on the economy and society. The study has implications for the financial institutions, policymakers, and government in terms of adopting Islamic finance products and principles to address the effect of the Covid-19 pandemic crisis on the economy, thereby improving the social well-being of the people and improving the global economy.
Raising private finance for public infrastructure in Sub-Saharan Africa: Exploring Infrastructure Mutual Funds and Islamic Finance Arimoro, Augustine Edobor; Elgujja, Abba Amsami
Li Falah: Journal of Islamic Economics and Business Vol. 7 No. 1 (2022): June 2022
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v7i1.4155

Abstract

Sub-Saharan Africa (SSA) lags other regions of the world as far as critical infrastructure is concerned. Even though the region has great potential, the governments in the region are constrained by budget deficits and competing demands for state resources. With limited access to foreign finance for private sector-led infrastructure procurement in most economies in SSA, this article examines how innovative financial products can be developed to unlock domestic finance for infrastructure. The article adopts a law and development approach. The article recommends the development of infrastructure mutual funds and Islamic finance as alternative sources for infrastructure finance in SSA. This recommendation is based on Prof YS Lee's adaptability to socioeconomic conditions theory.
Understanding Riba, Product Knowledge, and Attitudes: Influences on Intentions to Become Sharia Bank Customers Yuliafitri, Indri; Lathifah, Ressy Siti
Li Falah: Journal of Islamic Economics and Business Vol. 7 No. 1 (2022): June 2022
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v7i1.5500

Abstract

This study aims to examine the influence and understanding of the community about Islamic banks on the decision to become a customer of Islamic banks. The data collection technique in this research is using a questionnaire. The data collection technique used in this study. In comparison, the data analysis method uses quantitative description. The study results show that individual understanding of usury and product knowledge does not affect the intensity of being a Sharia bank customer. Attitudes towards Islamic banks affect the intensity of being a customer of Islamic banks. Meanwhile, understanding usury, product knowledge, and attitudes towards Islamic banks affect the intensity of becoming a customer.

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