cover
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
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.
Conversion of DAPM Institution Community Empowerment Trust Fund Allocation Transactions in Konda District into Sharia Contracts Kalsum, Ummi; Mongkito, Abdul Wahid
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.v8i2.2652

Abstract

This research aims to convert the Community Empowerment Allocation Fund Distribution Transaction contract into a Sharia-compliant alternative for individuals seeking to avoid usury. It employs a qualitative approach, focusing on a case study of the DAPM Institute in Konda District, Southeast Sulawesi. Data gathered through observation, interviews, and documentation reveals that the transaction contracts in the Women's Savings and Loans (SPP) and Productive Economic Enterprises (UEP) programs in Konda District contain elements of Riba. These programs primarily cater to community needs for goods and services procurement and serve as capital or additional business capital, which can be substituted with murabahah, istishna, mudharabah, and musyarakah contracts. In conclusion, financing for goods and services should utilize murabahah or istisna contracts, while capital or additional business capital may employ mudharabah or musyarakah contracts.
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.
Measurement of the Zakat Village Index in Curug Depok Bahri, Efri Syamsul; Putri, Widya; P. Harto, Prayogo
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.v6i2.2700

Abstract

Zakat funds are a mandate of Allah SWT that must be distributed to mustahiq. This study aims to measure the feasibility of a village to be assisted by using zakat funds. The method used is a qualitative method using the Village Zakat Index (IDZ) model. The IDZ measurement includes five dimensions: economy, health, education, humanity, and dakwah. The research was conducted at Curug Depok. Data collection techniques were carried out through interviews, questionnaires, and expert judgment consisting of village officials, RT, and the community. The results showed that the IDZ value in Curug was categorized as functional with a score of 0.79. This finding indicates that Cukug is not prioritized to be assisted by zakat funds. The dimensions with the lowest IDZ value are the economic and human dimensions of 0.61 and 0.78. This data shows that zakat institutions can implement empowerment programs focusing on economic and humanitarian programs.
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.
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.
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.
Religiosity and Halal Certification: Its Effect on Interest in Buying Traditional Food Najmudin, Najmudin; Syihabudin, Syihabudin
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.v6i2.2994

Abstract

This study aims to determine (1)—the influence of religiosity on the interest in buying traditional food of sate bandeng. (2). The effect of halal certification on the interest in buying traditional food of sate bandeng. And (3). The impact of religiosity and halal certification on interest in buying traditional food of sate bandeng. This research is the millennial consumers of traditional food of Sate Bandeng Kang Cepi Kaujon, Serang City, Banten Province. The research method used is quantitative. Methods of data collection using a questionnaire. Data were processed using SPSS version 23 software. Data analysis used the multiple linear regression method. The results of this study indicate that (1). Religiosity affects an interest in buying traditional food of Sate Bandeng. (2). Halal certification affects an interest in buying traditional food of sate bandeng (3). Religiosity and halal certification have a positive and significant impact on interest in buying traditional food of Sate Bandeng. Consumers’ interest in buying traditional food of Sate Bandeng is influenced by religiosity and halal certification as much as 48.8 percent. In comparison, the remaining 51.2 percent is influenced by other variables not examined in this study.
Analysis of Factors Affecting Consumer Purchase Behavior: Study in Muslim communities who shop online through the Shopee Application suherman, usep deden
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.v6i2.3051

Abstract

This study aims to determine and analyze what factors influence consumer buying behavior in the era of citizen 4.0 and the most dominant influences on consumer buying behavior in citizen 4.0. This research uses descriptive and explanatory survey methods. Sampling was carried out using the Accidental Sampling sample technique. The data analysis technique used is factor analysis. The findings of this study are factors such as availability and price factors, promotion factors, comfort factors, varieties and comparison factors, after-sales service factors, and connectivity factors that influence consumer purchasing behavior in the era of citizen 4.0. Besides that, variety and comparison factors are the most dominant factors affecting consumer buying behavior in the age of citizen 4.0, followed by availability and price factors, comfort factors, promotion factors, after-sales service factors, and connectivity factors.