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Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam
Published by Institut Agama Islam Negeri Kendari
ISSN : 25416545     EISSN : 25496085     DOI : http://dx.doi.org/10.31332/lifalah.v5i1.1884
Core Subject : Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Social Sciences
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 304 Documents
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Product and Service Quality Towards Customer Satisfaction Refilled Drinking Water in Indonesia Bakhtiar Tijjang; Nurfadhilah Nurfadhilah; Pandi Putra
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam 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.v5i2.2232

Abstract

The quality of clean water is very crucial needed in human life to meet daily needs. According to the Ministry of Health, drinking water ready for consumption meets tasteless requirements, doesn't smell, is colorless, and contains heavy metals. Although humans can drink water from natural sources, it is risky to be contaminated by bacteria or other invisible harmful substances. The need for clean drinking water, consumable water provides business opportunities, one of them is refill drinking water. This study aims to examine product service quality to consumer satisfaction towards the refill drinking water in Indonesia. The type of research using the explanatory research approach (research explanation) uses a quantitative approach. The population in this study were customers of the refill drinking water in Indonesia whose population was unknown that using Roscoe method to take the sample, which are 50 people with incidental sampling technique. The results showed that product and service quality positively and significantly affect consumer satisfaction partially or simultaneously for customers to refill drinking water in Indonesia.
Moderating Knowledge on Planned Behaviour Theory Toward Intention of Using Islamic Financial Services Anna Sardiana
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam 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.
Demographics Differences in the Microfinance Clients' Perception Towards Islamic Microfinance: The Case Of Nigeria Abdullateef Abdulqadir Maikabara; Abdulmajeed M.R Aderemi; Sri Maulida
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam 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.v5i2.2260

Abstract

This paper investigates the different perceptions of microfinance clients' demographic characteristics towards Islamic microfinance. The convenience sampling technique was adopted to select the study sample to collect data from the microfinance clients' beneficiaries in Kwara state. Four hundred data were obtained and analyzed on SPSS Version 25 using descriptive analysis, independent sample t-test, and one-way ANOVA. The findings indicate a statistically significant difference in the microfinance beneficiaries' perception of their demographic region, age, marital status, religion, and education level. 
Internal Audit Function and Audit Fees: Evidence from Nigeria Muqaddam Oyetunji Ali; Wan Amalina Wan Abdullah
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam 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.
Zakat and Tax Relations in Muslim Southeast Asian Countries (Comparative Study of Zakat and Tax Arrangements in Indonesia, Malaysia and Brunei Darussalam) Athoillah Islamy; Afina Aninnas
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam 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.
Measurement of the Zakat Transparency Index of Amil Zakat Institutions (LAZ) in Banten Province, Indonesia Ahmad Fatoni; Muhamad Fakhrudin
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam 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.v6i1.2262

Abstract

As an institution that manages social funds, transparency must be met for the Amil Zakat Institution. By measuring the zakat transparency index, the Amil Zakat Institution can find out the extent of the implementation of transparency in the organisation. Information disclosure to the public is believed to increase public confidence in paying zakat at the Amil Zakat Institution. This study aims to measure the zakat transparency index of the Amil Zakat Institution in Banten Province. The Simple Additive Weighting (SAW) method is used to calculate the transparency index of zakat institutions. The Simple Additive Weighting (SAW) method is a multiple attribute retrieval method, where the weight of each predetermined dimension is multiplied by each variable weight, then added up. The results showed that the Amil Zakat Institution in Banten Province was included in the reasonably transparent category with an index of 0.706.
Acceleration of Mega Merger of SOE Sharia Banks in Indonesia through Revitalization of Sharia Economic Law in Islamic Boarding Schools Ferry Jie; Harisah Harisah; Zubaidi Sulaiman
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam 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 Mediating Effects of IEAP on the Relationship Between General Cognitive Ability of Imamship and Masjid Performance in Lagos State, Nigeria Abdulhadi Alade Tihamiyu Eniafe; Adi Anuar bin Azmin; Shuhairimi Bin Abdullah
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam 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.
Impact of Credit Risk, Distribution of Interest Rate, and Liquidity on Bank Profitability Sinta Purnama Sari
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam 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.v6i2.1945

Abstract

Developing Islamic finance in Indonesia is needed to strengthen a sustainable economic structure. This issue is based on the promising potential of Islamic economic and financial development. This study examines the impact of credit risk, the spread of interest rates, and liquidity on bank profitability. The population in this study is Islamic banking companies in Indonesia during the 2014-2018 period. The sample was chosen from the purposive sampling method and obtained a sample of 50 companies from several criteria. This research uses multiple linear regression analysis with the help of SPSS version 21. This research shows that credit risk and liquidity affect bank profitability. At the same time, the spread of interest rates does not affect banks' profitability.
Halal Label and Product Quality: Case Study Wardah Cosmetic Product Purchase Decision Lily Ulfia; Mamluatul Maghfiroh; Rachma Indrarini
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam 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.v6i2.1919

Abstract

The development of the Indonesian cosmetic industry is relatively rapid because cosmetic products have become a primary need in Indonesia which the population is predominantly Muslim. This development caused competitive competition between cosmetics brands in Indonesia. Because of this competition, Wardah cosmetics is considering the halal label in its products and the quality of the products to increase consumer purchasing decisions. This research uses quantitative, associative methods to investigate the relationship between halal brands and product quality with the purchasing decision of Wardah cosmetics, especially in Surabaya. The number of samples used is 100 Muslim respondents who used Wardah cosmetics products in Surabaya. The data analysis technique used is multiple correlation coefficient analysis using SPSS version 25. The study results showed that halal labeling and product quality simultaneously had a significant and robust relationship with the purchasing decision of Wardah cosmetic products. While partially, the halal labels and product quality had a moderate and meaningful relationship with the purchase decision of Wardah cosmetics products.

Page 9 of 31 | Total Record : 304

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