cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Alwahidin
Contact Email
lifalah.iainkdi@gmail.com
Phone
+6282348219871
Journal Mail Official
lifalah.iainkdi@gmail.com
Editorial Address
Jl. Sultan Qaimuddin No.17 Baruga
Location
Kota kendari,
Sulawesi tenggara
INDONESIA
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. 8 No. 1 (2023): June 2023" : 8 Documents clear
Fiscal Policy in the Spectrum As-Shari’ah Maqashid: Study of Al-Syatibi Thinking in the Book of Al-Muwafaqat Marhalifams, Akmal
Li Falah: Journal of Islamic Economics and Business Vol. 8 No. 1 (2023): June 2023
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v8i1.2786

Abstract

This study aims to determine fiscal policies within the spectrum of Maqasid Syariah al-Syatibi. The type of research used is qualitative research with the case study method, namely by reviewing various references that have developed in the biography, history, and writing of al-Syatibi in the al-Muwafaqat book. The result of this research is that in determining the fiscal policy of a country, it must be based on benefits, namely gold as the principle of public policy governance, fiscal policy for the welfare of the people, and taxation as the concept of economic equity. According to Al-Syatibi in al-Muwafaqat, none of Allah SWT's laws have no purpose because a law that has no purpose is the same as imposing something that cannot be implemented.
Investigating Islamic Business Ethics Practice Toward Millennial Muslim Generation Laili, Nur; Fasa, Muhammad Iqbal; Ambarwati, Diana
Li Falah: Journal of Islamic Economics and Business Vol. 8 No. 1 (2023): June 2023
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v8i1.3192

Abstract

Islamic business ethics has the most basic purpose of a business, which is to benefit and take blessings from activities carried out by others who need it. This study aims to find out how the application of business ethics among the Muslim millennial generation is in accordance with business ethics in Islam. Later, it is hoped that the results of this paper can be used as a working concept (framework) or model for other business actors. The research was conducted in the form of a descriptive study using literature and research development based on the results of research that had been done previously. The results show that business actors among the Muslim millennial generation have implemented Islamic business ethics. In running a business or business activities, business people have understood and practiced the basic principles or values of Islam based on the Qur'an and Hadith. The application of business ethics in Islam includes several aspects, namely principles, prices, marketing (advertising or promotion), and production.
Analysis of the Determinants of Islamic Social Reporting with Debt to Equity Ratio as a Moderating Variable Purwaningsih, Febi Wulandari
Li Falah: Journal of Islamic Economics and Business Vol. 8 No. 1 (2023): June 2023
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v8i1.3983

Abstract

This research aims to see the influence of Company Size, Financing To Deposit Ratio, and Profitability on Islamic Social Reporting by adding Debt To Equity Ratio as a moderating variable. This research is a type of quantitative secondary data research, namely Sharia Banking 2016-2020. There were 10 Sharia Commercial Banks as samples in the research, which were obtained using the purposive sampling method with criteria determined by the researcher. For final results, researchers used Moderate Regression Analysis (MRA). The data analysis tool uses the E-Views 9 application. The research results show that company size influences Islamic Social Reporting. Financing To Deposit Ratio and Profitability do not affect Islamic Social Reporting. Then, the Debt To debt-equity ratio is also unable to moderate Company Size and Financing To Deposit Ratio. However, the Debt To debt-to-equity ratio is able to moderate the profitability of Islamic Social Reporting. It is hoped that this research can be a source of information for financial institutions or Islamic banks to be more careful in their social and environmental activities.
The Concept Time Value of Money from the Point of View of Islamic and Conventional Finance Apriantoro, Muhamad Subhi; Mellinia, Rashifahunnisa'; Rosyadhi, Rozi Irfan
Li Falah: Journal of Islamic Economics and Business Vol. 8 No. 1 (2023): June 2023
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v8i1.4108

Abstract

The time value of money is the basic concept of elements and basic concepts of investment that are part of conventional financial theory. The value of everything now will be more significant in the future. This consideration system is not ruled out by Islamic finance because it covers the price of a commodity on every contract sale that must be paid in the future, and it is not forbidden to increase the price given. However, the time value of money in Islamic finance is different from conventional finance. In this discussion, describe the concepts of the time value of money from the point of view of Islamic and conventional finance, both theoretically and practically.
The Implementation of Productive Waqf in Pesantren: A Study of Unique Management Practices triyawan, andi
Li Falah: Journal of Islamic Economics and Business Vol. 8 No. 1 (2023): June 2023
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v8i1.4315

Abstract

This paper discusses productive waqf and the uniqueness of the application of productive waqf management in a pesantren (Islamic boarding school). Furthermore, the standardization of the law used in the implementation of the productive waqf, which includes al-Qur'an, Hadits, fiqh rules, and aqwâl al-'ulamâ, must be examined in order to conclude the implementation status. There are many unique things to analyze in the implementation, such as the use of the institution fund, which is oriented to develop cash waqf, and the existence of the waqf board, which becomes the highest decision-maker. Because all of the pesantren's assets become waqf property, the highest leader is no longer on the foundation but on the waqf board.
Public Interest in Islamic Equity Crowdfunding Trifiyanto, Kabul
Li Falah: Journal of Islamic Economics and Business Vol. 8 No. 1 (2023): June 2023
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v8i1.4544

Abstract

Equity Crowdfunding is an alternative investment instrument. Indonesia, with the largest Muslim population, is a potential market for Islamic Equity Crowdfunding. The purpose of this study is to identify the motivation of investors to invest in this instrument. There are three subject sizes, namely, related to project funding (network externality and perceived informativeness), related to a platform (perceived accreditation, structural assurance, and third-party seal) related to fundraising (Islamic value congruence, social interaction ties). Belief perspective is divided into cognitive and affective. The sample used is 101 investors spread across Indonesia in a national equity crowdfunding company with Islamic-based management. The data was processed using the structural equation modeling technique using the WarpPLS 7.0 tool. The results of this study prove that cognitive and affective beliefs and network externalities directly influence investor interest. Trust is proven to be able to mediate perceived informativeness on interest. The form of investor cognitive trust is perceived accreditation and third-party seal. The shapers of an investor's affective trust are perceived informativeness, structural assurance, and Islamic value congruence. This finding can be used as the basis for how startup companies in Sharia-based equity crowdfunding instruments build trust and interest.
Islamic Corporate Governance, Islamic Social Reporting, Financial Performance and Tax Avoidance: Women BOD and Leverage as Moderating Variables Ma'wa, Muhammad Agus Futuhul; Indarningsih, Nur Aisyah; Irnandas, Muh. Irnandas
Li Falah: Journal of Islamic Economics and Business Vol. 8 No. 1 (2023): June 2023
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v8i1.6148

Abstract

The impact of Islamic Corporate Governance (ICG), Islamic Social Reporting (ISR), and financial performance on tax avoidance is investigated in this study. Islamic Corporate Governance is represented by the Sharia Supervisory Board (DPS), institutional ownership, the audit committee, and independent commissioners (ICG). The effective tax rate is used to measure tax avoidance, while ROA is used to measure financial performance (ETR). Twelve Indonesian Sharia Commercial Banks that were registered with OJK between 2016 and 2021 make up the study's sample. Panel data regression is the data analysis method used. MRA analysis is additionally utilized to observe the impact of moderating variables. The study's findings indicate that tax avoidance is unaffected by DPS, institutional ownership, the audit committee, and the percentage of independent commissioners. Tax avoidance is negatively impacted by Islamic Social Reporting (ISR) and ROA. The moderating variable in this study cannot moderate the association between the audit committee and tax avoidance, specifically the women's Board of Directors (BOD). The relationship between Islamic corporate governance (ICG) and tax compliance also cannot be moderated by leverage. This research is anticipated to be taken into account by the government when drafting tax legislation to reduce tax avoidance strategies used by businesses, particularly Islamic banks. In addition, it is hoped that it will become a consideration for both financial institutions and companies to improve ISR performance and reporting as a social responsibility so that tax avoidance practices can be minimized.
Applicability of Islamic microfinance as an alternative tool for Poverty Eradication in Nigeria Maikabara, Abdullateef Abdulqadir
Li Falah: Journal of Islamic Economics and Business Vol. 8 No. 1 (2023): June 2023
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v8i1.6496

Abstract

The microfinance system is one of the governmental and non-governmental initiatives to eradicate poverty, even though conventional microfinance does not satisfactorily serve the needs of underprivileged households in Nigeria. However, Islamic microfinance has great potential to facilitate its roles in providing financial services per Islamic values. This research examines Islamic microfinance's perception of poverty eradication in the Kwara State of Nigeria. The 364 responses from microfinance clients in Ilorin, Kwara State of Nigeria, were analyzed through SPSS using descriptive and Pearson coefficient moment correlation (PPMC). The findings indicated a positive statistically significant correlation between Islamic microfinance and household income (PEHI), healthcare (PEHC), education(PEED), and employment(PEEM). This study is significant as it presents the applicability of Islamic microfinance for eradicating poverty in the study area. Policymakers should widely institutionalize Islamic microfinance institutions nationwide and take necessary and exclusive measures to ensure their effectiveness for poverty eradication and achieving sustainable socioeconomic development.

Page 1 of 1 | Total Record : 8

 1 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol. 10 No. 2 (2025): December 2025 Vol. 10 No. 1 (2025): June 2025 Vol. 9 No. 2 (2024): December 2024 Vol. 9 No. 1 (2024): June 2024 Vol. 1 No. 1 (2024): Special Edition: International Conference on Islamic Economics (ICOIE) Vol 1, No 1 (2024): Special Edition: International Conference on Islamic Economics (ICOIE) Vol. 8 No. 2 (2023): December 2023 Vol. 8 No. 1 (2023): June 2023 Vol 8, No 1 (2023): June 2023 Vol. 7 No. 2 (2022): December 2022 Vol 7, No 2 (2022): December 2022 Vol 7, No 1 (2022): June 2022 Vol. 7 No. 1 (2022): June 2022 Vol. 6 No. 2 (2021): December 2021 Vol 6, No 2 (2021): December 2021 Vol 6, No 1 (2021): June 2021 Vol. 6 No. 1 (2021): June 2021 Vol 5, No 2 (2020): December 2020 Vol. 5 No. 2 (2020): December 2020 Vol 5, No 1 (2020): June 2020 Vol. 5 No. 1 (2020): June 2020 Vol. 4 No. 2 (2019): December 2019 Vol 4, No 2 (2019): December 2019 Vol 4, No 1 (2019): June 2019 Vol. 4 No. 1 (2019): June 2019 Vol. 3 No. 2 (2018): December 2018 Vol 3, No 2 (2018): December 2018 Vol 3, No 1 (2018): June 2018 Vol. 3 No. 1 (2018): June 2018 Vol 2, No 2 (2017): December 2017 Vol. 2 No. 2 (2017): December 2017 Vol 2, No 1 (2017): June 2017 Vol 1, No 2 (2016): December 2016 Vol. 1 No. 2 (2016): December 2016 Vol. 1 No. 1 (2016): June 2016 Vol 1, No 1 (2016): June 2016 More Issue