Articles
304 Documents
<![CDATA[Variant Development of the Halal Food Industry In Indonesia: The Role of Sharia Banking ]]>
<![CDATA[Syahruddin Kadir]]>;
<![CDATA[Murtiadi Awaluddin]]>;
<![CDATA[Amiruddin K]]>
<![CDATA[ Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol 7, No 2 (2022): December 2022 ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Kendari ]]>
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DOI: 10.31332/lifalah.v7i2.5470
<![CDATA[This research explores the role and contribution of Islamic banking in the halal industry and the development model of the halal food industry. The halal industry's growth with the Indonesian people's lifestyle needs improvement from the perspective of the Islamic finance industry in carrying out financial transaction activities with related parties. Islamic financial industry activities aim to achieve maslahah and prosperity for every consumer or society in general so that the increase in the halal industry is more conservative and competitive with the support from the Islamic banking sector. The research method used is a descriptive qualitative method with a literature review. Based on the results of the analysis, it can be concluded that the development of the halal food industry can be increased through development in the fields of agroindustry, halal logistics, halal lifestyle Islamic boarding schools, exports through MEA, halal food e-commerce, organic halal and halal finance from Islamic banking. The role of Islamic banking is to provide convenience and smoothness for every halal business person, including an e-commerce platform for online transactions, increasing financial literacy for the public, and controlling sources of funds to ensure the production process runs according to halal standards. Islamic banking is one of the supporters of the increase in the halal food industry, both directly and indirectly at home and abroad.]]>
<![CDATA[Corporate Governance and Tax Avoidance: A Study on Indonesian Listed Companies (2016-2020) ]]>
<![CDATA[Mar'atul 'Ainish Sholikhah]]>;
<![CDATA[Fajar Nurdin]]>
<![CDATA[ Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol 7, No 1 (2022): June 2022 ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Kendari ]]>
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DOI: 10.31332/lifalah.v7i1.3859
<![CDATA[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.]]>
<![CDATA[Applicability of Islamic microfinance as an alternative tool for Poverty Eradication in Nigeria ]]>
<![CDATA[Abdulqadir Maikabara Abdullateef]]>
<![CDATA[ Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol 8, No 1 (2023): June 2023 ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Kendari ]]>
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DOI: 10.31332/lifalah.v8i1.6496
<![CDATA[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.]]>
<![CDATA[Islamic Corporate Governance, Islamic Social Reporting, Financial Performance and Tax Avoidance: Women BOD and Leverage as Moderating Variables ]]>
<![CDATA[ Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol 8, No 1 (2023): June 2023 ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Kendari ]]>
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DOI: 10.31332/lifalah.v8i1.6148
<![CDATA[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.]]>
<![CDATA[Public Interest in Islamic Equity Crowdfunding ]]>
<![CDATA[ Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol 8, No 1 (2023): June 2023 ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Kendari ]]>
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DOI: 10.31332/lifalah.v8i1.4544
<![CDATA[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.]]>
<![CDATA[Building Tourist Loyalty Through Brand Elements: The Mediating Role of Destination Image in Demak Islamic Heritage Tourism ]]>
<![CDATA[Saifudin, Saifudin]]>;
<![CDATA[Hartiningsih, Sepia]]>;
<![CDATA[Rosalinda, Monika]]>;
<![CDATA[Meisaroh, Putri]]>
<![CDATA[ Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol 1, No 1 (2024): Special Edition: International Conference on Islamic Economics (ICOIE) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Kendari ]]>
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DOI: 10.31332/lifalah.v1i1.10769
<![CDATA[This study investigates how destination brand elements influence tourist loyalty in Islamic heritage tourism, with a particular focus on the mediating role of destination image. Using Demak - a historically significant Islamic city in Indonesia - as a case study, the research examines the relationships between brand awareness, brand quality, destination image, and tourist loyalty. Data was collected through a quantitative survey of 112 tourists from seven Indonesian provinces representing diverse demographic backgrounds. The analysis employs structural equation modelling with Partial Least Square (SEM-PLS) to test the hypothesized relationships. The findings reveal that destination image and brand quality significantly influence tourist loyalty, while brand awareness shows an indirect effect through destination image mediation. Notably, the study demonstrates that destination image serves as a crucial mediating factor in translating both brand awareness and brand quality into tourist loyalty. These results contribute to our understanding of brand management in religious tourism contexts and provide practical implications for destination managers seeking to enhance tourist loyalty. The study suggests that building strong destination loyalty requires not only developing quality tourism products but also cultivating a positive destination image that resonates with religious and cultural values.]]>
<![CDATA[Analysis of Accountability, Transparency, and Service Quality in Muzakki Trust Zakat Management Organization ]]>
<![CDATA[Fatmasari, Dewi]]>;
<![CDATA[Sukardi, Didi]]>;
<![CDATA[Ulfah, Mariyah]]>;
<![CDATA[Dinningthias, Desih]]>
<![CDATA[ Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol 1, No 1 (2024): Special Edition: International Conference on Islamic Economics (ICOIE) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Kendari ]]>
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DOI: 10.31332/lifalah.v9i1.9846
<![CDATA[This research is motivated by the existence of a gap between Muzakki's beliefs and zakat management organizations. This study aims to find out how to analyze accountability, transparency, and quality of service on Muzakki's trust in zakat management organizations at Baznas, Indramayu Regency. Collecting data by distributing questionnaires on muzakki's trust in Bazna, the sampling technique used is non-probability sampling with accidental sampling. This study uses a descriptive verification method, and the analytical method uses multiple regression analysis. This study shows that accountability has a positive and significant effect on muzakki's trust, transparency has a positive and significant effect on muzakki's trust, also service quality has a positive and significant effect on muzakki's trust.]]>
<![CDATA[Analysis of Sharia Compliance and Islamic Corporate Identity Impact on Financial Performance: Evidence from Indonesian Islamic Banks (2019-2022) ]]>
<![CDATA[Puspita, Sari Maylina]]>;
<![CDATA[Suryanto, Tulus]]>;
<![CDATA[Iqbal, Muhammad]]>
<![CDATA[ Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol 1, No 1 (2024): Special Edition: International Conference on Islamic Economics (ICOIE) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Kendari ]]>
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DOI: 10.31332/lifalah.v1i1.10827
<![CDATA[This study examines the relationship between Sharia compliance measures, Islamic corporate identity, and financial performance in Indonesian Islamic banks. Using panel data from seven Islamic commercial banks over the 2019-2022 period, the study employs three Sharia compliance indicators: Islamic Income Ratio (IsIR), Profit Sharing Ratio (PSR), and Islamic Investment Ratio (IIR), along with Islamic Corporate Identity (ICI) as independent variables. Financial performance is measured through Return on Assets (ROA). The research utilizes panel data regression analysis with a fixed effect model validated through Chow and Hausman tests. Results indicate that PSR and ICI have significant negative effects on financial performance, while IIR demonstrates a significant positive influence. Interestingly, IsIR shows no significant impact on financial performance. The model explains 85.55% of the variation in financial performance, suggesting strong explanatory power. These findings provide valuable insights for Islamic banking regulators and practitioners in understanding the complex relationship between Sharia compliance, corporate identity, and financial performance in the Islamic banking sector.]]>
<![CDATA[Digital Transformation and Tax Policy: Analyzing MSME Resilience in Post-Pandemic Era Through E-Commerce Adoption and Tax Incentive Utilization in Bandar Lampung Central Market ]]>
<![CDATA[Maulifah, Elia]]>;
<![CDATA[Hanif, Hanif]]>;
<![CDATA[Kurniawan, Agus]]>;
<![CDATA[Audia, Nanda]]>
<![CDATA[ Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol 1, No 1 (2024): Special Edition: International Conference on Islamic Economics (ICOIE) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Kendari ]]>
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DOI: 10.31332/lifalah.v1i1.10246
<![CDATA[This study investigates the intersection of digital transformation and fiscal policy in supporting Micro, Small, and Medium Enterprise (MSME) resilience in the post-COVID-19 landscape. Through comprehensive interviews with 100 MSME owners in Bandar Lampung's Central Market, we examine the effectiveness of government tax incentives and digital platform adoption as key survival strategies. Our findings reveal a significant gap in tax incentive utilization, with 61% of MSMEs not accessing these benefits primarily due to insufficient socialization and complex regulatory frameworks. However, MSMEs demonstrate remarkable adaptability in digital transformation, with 50% adopting Shopee and 29% utilizing Tokopedia as primary e-commerce platforms. The study identifies a clear pattern of digital platform preference, with businesses leveraging various online marketplaces to expand market reach and enhance competitiveness. The research also examines these adaptations through an Islamic economic perspective, evaluating the alignment of digital commerce and tax incentive utilization with Islamic business principles. Our findings suggest that while tax incentive programs have shown limited effectiveness, digital platform adoption has emerged as a crucial factor in business sustainability. This research contributes to understanding the evolving dynamics of MSME resilience in the digital age. It provides practical insights for policy enhancement and business strategy development in the post-pandemic era.]]>
<![CDATA[Government Expenditure on Education and Health: Islamic Economic Perspective on Poverty Alleviation in Lampung Province (2018-2022) ]]>
<![CDATA[Irmayanti, Lulu]]>;
<![CDATA[Hayati, Mardhiyah]]>;
<![CDATA[Supriyaningsih, Okta]]>
<![CDATA[ Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol 1, No 1 (2024): Special Edition: International Conference on Islamic Economics (ICOIE) ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Kendari ]]>
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DOI: 10.31332/lifalah.v9i1.9842
<![CDATA[Difficulties in accessing education and health services are at the root of poverty. The purpose of this research is to determine the impact of expenditure on education and health on poverty in Lampung Province 2018-2022 while considering the perspectives of Islamic economics. The method in this research uses a quantitative. The results of this research show that if government spending in the education sector increases, the poverty rate will increase. If the health sector increases, the poverty rate will decrease. If both increase, poverty will be affected. Government spending in education and health is in line with the principles of Islamic economics Al-Adl (justice), which implement fair and trustworthy policies, such as the regional government in Lampung Province always increasing budget and service facilities so that poverty in Lampung Province can decrease every year.]]>
