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<![CDATA[The Implementation of Productive Waqf in Pesantren: A Study of Unique Management Practices ]]>
<![CDATA[triyawan, andi]]>
<![CDATA[ Li Falah: Journal of Islamic Economics and Business Vol. 8 No. 1 (2023): June 2023 ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Kendari ]]>
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DOI: 10.31332/lifalah.v8i1.4315
<![CDATA[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.]]>
<![CDATA[Mediation Role of Workplace Spirituality on Work Stress and Employee Mental Well-being: A Study on health workers ]]>
<![CDATA[Khan, Ryan]]>
<![CDATA[ Li Falah: Journal of Islamic Economics and Business Vol. 7 No. 2 (2022): December 2022 ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Kendari ]]>
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DOI: 10.31332/lifalah.v7i2.4482
<![CDATA[This study investigates Work Stress's direct and indirect effects on Employee Mental well-being. This study uses quantitative analysis from an online questionnaire of up to 127 respondents as a research tool. The sampling technique used was the purposive sampling technique. After the data is collected, the reliability of the data is tested using validity and reliability tests. In addition, hypothesis testing using SEM-PLS. The results showed that Work Stress could reduce Employee Mental Well-being. Also, simultaneously, Workplace Spirituality can affect Employee Mental Well-being. In addition, the role of Spirituality in the Workplace as a Moderator between Work Stress and Employee Mental Health.]]>
<![CDATA[Impact of Productive Waqf Management in Indonesia and Malaysia: Systematic Literature ]]>
<![CDATA[Nugroho, Moh Agus]]>;
<![CDATA[Rusdi, Wahyudi]]>;
<![CDATA[Rahman, Md Mahfujur]]>
<![CDATA[ Li Falah: Journal of Islamic Economics and Business Vol. 7 No. 2 (2022): December 2022 ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Kendari ]]>
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DOI: 10.31332/lifalah.v7i2.4489
<![CDATA[In the management of productive waqf, Indonesia and Malaysia are countries that are quite serious in dealing with waqf issues. Both countries are also predominantly Muslim, so the impact of productive waqf management is certainly very helpful for the two countries' economies. Using the Systematic Literature Review (SLR) method to describe the impact of productive waqf management in Indonesia and Malaysia. There were 75 journals studied, filtered by timeline, type, language, country, topic and participant. Ten articles that meet the criteria. SLR identified that 90% of the population are Nazhir or waqf managers, which is a very important population for the success of productive waqf management. The agricultural management sector was the most widely used by Nazhir to maximize productive waqf with a percentage of 40%. The health sector, such as hospitals and clinics, became the productive waqf management sector which Nazhir often used to maximize income with a percentage of 30%. Then in the rental housing sector with a percentage of 20% and 10% in the minimarket or retail sector and others. The SLR method has identified a management system with a profit-sharing system, and investment allocation mapping is the method used by Nazhir.]]>
<![CDATA[Public Interest in Islamic Equity Crowdfunding ]]>
<![CDATA[Trifiyanto, Kabul]]>
<![CDATA[ Li Falah: Journal of Islamic Economics and Business 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[Corporate Social Responsibility in Family Business: A Scoping Literature Review ]]>
<![CDATA[Andriyani, Fitriya]]>;
<![CDATA[Rochayatun, Sulis]]>
<![CDATA[ Li Falah: Journal of Islamic Economics and Business Vol. 7 No. 2 (2022): December 2022 ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Kendari ]]>
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DOI: 10.31332/lifalah.v7i2.4599
<![CDATA[The study of Corporate Social Responsibility (CSR) is a phenomenon that continues to grow in the business world, which was initially widely studied in large companies and then developed in the study of family companies. Therefore, the literature on the topic must provide an updated overview of CSR research. This literature aims to study the concept of corporate social responsibility in family firms. This literature review follows the guidelines of (Arksey & O'Malley, 2005), which have five steps: identifying the research questions; identifying relevant studies; selecting studies; charting data; reporting, summarising, and reporting the results. The study was derived from the electronic database of Emerald, Springer, and Taylor Francis. Results show that corporate social responsibility in family companies is sustainable and a form of building reputation, family identity, and a good image in the business environment. The implications of this study are expected to be a reference and guide for implementing CSR in the family business to benefit wider stakeholders.]]>
<![CDATA[Fintech Waqf for MSMEs Empowerment in Indonesia ]]>
<![CDATA[Muannasa, Aulia]]>
<![CDATA[ Li Falah: Journal of Islamic Economics and Business Vol. 7 No. 2 (2022): December 2022 ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Kendari ]]>
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DOI: 10.31332/lifalah.v7i2.5339
<![CDATA[This research suggests that the cash waqf model with a crowd-funding platform in a business project can empower MSMEs to advance the Indonesian economy. This study uses a qualitative approach which is descriptive research. This research describes Sharia Financial Technology (SFT) as a means of integrating solutions to empower MSME companies developed by youth on a waqf basis. The data collection utilizes a literature study from relevant literature such as books, journals or scientific articles related to the chosen topic. The study results show that cash waqf schemes and crowd-funding schemes have helped Islamic banks with speed and accuracy in processing business operation data and product marketing. This finding means that for MSMEs, the existence of Fintech helps to get convenience and efficiency in finance and capital. The implication is that waqf fintech helps develop the community's economic welfare through empowerment, especially for MSMEs. Furthermore, the existence of cash waqf with crowd-funding innovation is very easy for prospective waqifs to make cash waqf.]]>
<![CDATA[Variant Development of the Halal Food Industry In Indonesia: The Role of Sharia Banking ]]>
<![CDATA[Kadir, Syahruddin]]>;
<![CDATA[Awaluddin, Murtiadi]]>;
<![CDATA[K, Amiruddin]]>
<![CDATA[ Li Falah: Journal of Islamic Economics and Business 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[Understanding Riba, Product Knowledge, and Attitudes: Influences on Intentions to Become Sharia Bank Customers ]]>
<![CDATA[Yuliafitri, Indri]]>;
<![CDATA[Lathifah, Ressy Siti]]>
<![CDATA[ Li Falah: Journal of Islamic Economics and Business Vol. 7 No. 1 (2022): June 2022 ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Kendari ]]>
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DOI: 10.31332/lifalah.v7i1.5500
<![CDATA[This study aims to examine the influence and understanding of the community about Islamic banks on the decision to become a customer of Islamic banks. The data collection technique in this research is using a questionnaire. The data collection technique used in this study. In comparison, the data analysis method uses quantitative description. The study results show that individual understanding of usury and product knowledge does not affect the intensity of being a Sharia bank customer. Attitudes towards Islamic banks affect the intensity of being a customer of Islamic banks. Meanwhile, understanding usury, product knowledge, and attitudes towards Islamic banks affect the intensity of becoming a customer.]]>
<![CDATA[Islamic Corporate Governance, Islamic Social Reporting, Financial Performance and Tax Avoidance: Women BOD and Leverage as Moderating Variables ]]>
<![CDATA[Ma'wa, Muhammad Agus Futuhul]]>;
<![CDATA[Indarningsih, Nur Aisyah]]>;
<![CDATA[Irnandas, Muh. Irnandas]]>
<![CDATA[ Li Falah: Journal of Islamic Economics and Business 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[Applicability of Islamic microfinance as an alternative tool for Poverty Eradication in Nigeria ]]>
<![CDATA[Maikabara, Abdullateef Abdulqadir]]>
<![CDATA[ Li Falah: Journal of Islamic Economics and Business 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.]]>
