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Contact Name
Alwahidin
Contact Email
lifalah.iainkdi@gmail.com
Phone
+6282348219871
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Editorial Address
Jl. Sultan Qaimuddin No.17 Baruga
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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
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.
The Effect of Religiosity, Profit Los And Sharing on Consumer Trust and Intention to Financing in Islamic Bank Fauzi, Rizal Ula Ananta; ahmad, Arman; Niam, Zaki bahrun; Idris, Izian; Ningrum, Isabela indah Puspita
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.v6i2.3211

Abstract

With a majority Muslim population, Indonesia has a good market share for Islamic banks. The existence of conventional banks becomes a competition to determine the strategy of Islamic bank managers. This study aimed to examine the effect of honesty and profit-sharing on trust mediation on consumer intentions. This study uses SPSS analysis and the Sobel test to see the role of mediation. Samples were taken as many as 384 respondents from the Muslim community. The analysis results obtained that religiosity significantly affects consumer trust and intentions. Profit and loss sharing significantly impacts confidence and does not affect consumer intentions. Trust can provide a significant mediating role. In terms of increasing the factors that influence consumer intentions, company managers must build consumer trust, the opportunity for a religious community to become a potential target market.
Analysis of Investment Decisions at BMT Latansa Gontor Ponorogo Kusumanisita, Apriliana Ika; Rusli, Lathiefa; Anugrah, Raditya Iqbal
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.v6i2.3427

Abstract

This study aims to examine customer decisions in investing in BMT. The theory used to predict customer decisions in investing is the theory of reasoned action. The research method used is quantitative research with data analysis techniques Structural Equation Modeling (SEM). The results showed that the sharia system, product knowledge, religiosity, attitudes, risk perception, image, and investment intentions affected investment decisions.
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.
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.
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.
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.
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.