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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
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 295 Documents
Cybersecurity Awareness and Digital Skills on Readiness For Change in Digital Banking Zahiroh, Mun Yah
Li Falah: Journal of Islamic Economics and Business Vol. 5 No. 2 (2020): December 2020
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v5i2.2271

Abstract

This study will explore the impact of cybersecurity awareness and digital skills on readiness for digital banking change. The study sample is fresh graduates in Indonesia's Islamic Banking. The study used PLS-SEM (Partial Least Squares-Structural Equation Modeling) using Smart-PLS 3.0 software. Research shows that 1) cybersecurity awareness does not impact digital banking readiness for change. 2) digital skills have a positive and essential effect on digital banking readiness for change. This study's implications are expected to facilitate the Islamic Banking department in Indonesia to develop its curriculum by including digital intelligence in the Merdeka Belajar curriculum.
Zakat and Tax Relations in Muslim Southeast Asian Countries (Comparative Study of Zakat and Tax Arrangements in Indonesia, Malaysia and Brunei Darussalam) Islamy, Athoillah; Aninnas, Afina
Li Falah: Journal of Islamic Economics and Business Vol. 5 No. 2 (2020): December 2020
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v5i2.2296

Abstract

This study compares Zakat and tax relations in three countries in the Southeast Asian region, where most of the population is Muslim (Indonesia, Malaysia, and Brunei Darussalam). This type of research is normative, empirical legal analysis with a comparative approach. The results showed relational and functional distinctions in Zakat and tax positions in Indonesia, Malaysia, and Brunei Darussalam. In Indonesia, paying Zakat can reduce taxable income. Meanwhile, Malaysia uses Zakat as a deduction for individual taxes, even up to 100%. Meanwhile, in Brunei Darussalam, the Zakat and tax relationship are not interrelated.
Analysis of Spirituality Effect on Workplace and Work Motivation on Employee Performance Bank Syariah Mandiri in Jawa Barat Region suherman, usep deden
Li Falah: Journal of Islamic Economics and Business Vol. 5 No. 2 (2020): December 2020
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v5i2.2307

Abstract

This study aims to determine how much influence spirituality in the workplace on the performance of Bank Syariah Mandiri Bank employees in the West Java Region how much influence the motivation of work on the performance of Bank Syariah Mandiri employees in the West Java Region and how much power the Spirituality at work and work motivation simultaneous performance of Bank Syariah Mandiri employees in the West Java Region. This study uses a quantitative approach with the primary data collection tool questionnaire. The sampling technique used was the purposive sampling technique. While the data analysis technique used is multiple regression analysis. The study results illustrate that Spirituality at work has a positive and significant influence on employee performance. Then work motivation has a positive and significant effect on employee performance. Furthermore, Spirituality at work and work motivation together have a positive and significant impact on employee performance.
Strategic Initiatives for Elevating Muzakki Engagement in Zakat Contributions at Baitul Maal: A Comprehensive Management Approach Yunus, Ayu Ruqayyah; Putra, Trisno Wardy; Angreni, Rina
Li Falah: Journal of Islamic Economics and Business Vol. 8 No. 2 (2023): December 2023
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v8i2.2309

Abstract

The main problem in this research is how to optimize efforts to increase awareness of muzakki to pay zakat in Baitul Maal Hidayatullah (BMH) Makassar City. This research uses qualitative research. The data sources in this research are primary data sources and secondary data. The results of research conducted regarding Optimizing Efforts to Increase Awareness of Muzakki issuing zakat at Baitul Maal Hidayatullah Makassar were obtained in order to optimize efforts carried out by implementing management strategies as a form of optimizing long-term and short-term efforts by analyzing opportunities, threats, strengths and weaknesses which are owned. Strategy management goes through three stages, namely formulation, implementation and evaluation. At the formulation stage, the vision mission and objectives of the institution are formulated, which are implemented at the head office. The results of the formulation of the vision and mission are implemented in branch offices throughout Indonesia, including Baitul Maal Hidayatullah Makassar City, Indonesia.
Acceleration of Mega Merger of SOE Sharia Banks in Indonesia through Revitalization of Sharia Economic Law in Islamic Boarding Schools Jie, Ferry; Harisah, Harisah; Sulaiman, Zubaidi
Li Falah: Journal of Islamic Economics and Business Vol. 5 No. 2 (2020): December 2020
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v5i2.2342

Abstract

Generally, we can see that law is all rules of behavior in norms regulating orders among societies. Likewise, sharia economic law regulates the community's policies in economic activities, and the application of this rule in Indonesia can be studied through Islamic boarding schools as a place for Islamic scientific education. The condition of this Indonesian pesantren is no longer only studying classical sciences. Accordingly, the program has become one of the instruments for accelerating the mega-merger of Islamic banks. This research used qualitative methods with data collection through interviews and direct observations. This study found that Islamic boarding schools in Indonesia have provided Islamic economic, scientific facilities, and microfinance institutions to support learning Islamic economic law and introduce knowledge.
The Moderating Role of Return on Assets on Sharia Stock Returns: A Case Study on the Jakarta Islamic Index Adinugraha, Hendri Hermawan
Li Falah: Journal of Islamic Economics and Business Vol. 6 No. 2 (2021): December 2021
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v6i2.2372

Abstract

This research aims to analyze the impact of Debt to Equity Ratio (DER), Exchange Value, and Index ISR in Sharia Stock Return pass of Return on Asset (ROA) in a company administered in the Jakarta Islamic Index 2013-2017 period. This sample choosing with the purposive sampling method with the total sample as 29 from 30 companies. The data used in this study is the secondary data, and data analysis used is the multiple linear regression analysis and path analysis. The research result indicates that experiment T Debt to Equity Ratio (DER) and Index ISR are not influential in Stock Return. Exchange Value and Return on Asset (ROA) significance of Stock Return. Debt to Equity Ratio (DER) and Index ISR influence Return on Asset (ROA). At the same time, Exchange Value is not influential with Return on Asset. Experiment F refers that DER, Exchange Value, and Index ISR influence Return on Asset and Stock Return. However, ROA cannot mediate the relation between DER, Exchange Value, and Index ISR in Stock Return.
How Competency Shaped: Implications for Practice With Indonesian Muslims Employee Zulkifli, Zulkifli
Li Falah: Journal of Islamic Economics and Business Vol. 7 No. 2 (2022): December 2022
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v7i1.2464

Abstract

This study aims to identify and analyze the factors that determine the work competence of Muslim employees in Indonesia. This research is quantitative research with explorative research. The data collection method in this study was carried out by distributing questionnaires. The analysis method uses Exploratory Factor Analysis (EFA). Based on the results, it is found that three components are formed as factors that determine employee work competence of the 11 indicator items that have been declared feasible for factor testing. These three factors are (1) work capability, (2) religiosity and (3) employee motives. It was found that among the three groups of factors, employee knowledge and skill factors were the dominant factors that determined the work competence of Muslim employees.
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.