Laa Maisyir Jurnal Ekonomi Islam
Laa Maisyir adalah jurnal ekonomi Islam yang fokus kajian tentang pemikiran ekonomi syariah yang mencakup beberapa bidang kajian seperti jual beli, sewa, gadai, bagi hasil, serta perkembangan transaksi ekonomi seperti jual beli e-commers. Sehingga jurnal ini diharapkan mampu memberikan khasanah pemikiran ekonomi Islam yang uptudate atau kekinian.
Articles
171 Documents
<![CDATA[Impect Of Self Efficacy, Servant Leadership And Self Awareness Of Employee Performance ]]>
<![CDATA[Imaduddin]]>;
<![CDATA[Samaruddin]]>;
<![CDATA[Nurmiati]]>
<![CDATA[ LAA MAISYIR: Jurnal Ekonomi Islam Vol.10 No.2 (2023) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/lamaisyir.v10i2.43939
<![CDATA[Islam mengajarkan prinsip keadilan, kejujuran dang tanggung jawab. Pada konteks ini prinsip-prinsip ekonomi islam yang mendorong integritas, kejujuran, dan keadilan dapat mempengaruhi motifasi dan kinerja karyawan. Tujuan dari penelitian ini adalah untuk menjelaskan pengaruh self efficacy, servant leadership dan self awareness terhadap kinerja karyawan. Jenis penelitian ini menggunakan jenis penelitian kuantitatif melalui pendekatan asosiatif. Teknik yang digunakan dalam pengambilan sampel yaitu rumus slovin dengan jumlah populasi 118 karyawan, maka hasil perhitungan rumus slovin diperoleh sampel sebanyak 38 orang. Data diperoleh dengan cara membagikan kuesioner kepada responden di PT. Media Fajar Koran dengan jumlah responden sebanyak 38 orang. Menggunakan program IBM SPSS 22. Berdasarkan hasil penelitian yang telah dilakukan dapat disimpulkan bahwa self efficacy berpengaruh positif dan signifikan terhadap kinerja karyawan. Servant leadership berpengaruh positif dan signifikan terhadap kinerja karyawan. Self awareness berpengaruh positif dan signifikan terhadap kinerja karyawan. Self efficacy, servant leadership dan self awareness secara simultan berpengaruh terhadap kinerja karyawan.]]>
<![CDATA[Islamic Law Based Sociopreneurship in Overcoming Agricultural Distortion and Creating Food Sustainability During the Covid-19 ]]>
<![CDATA[Syaharuddin]]>;
<![CDATA[Awaluddin]]>;
<![CDATA[Muntu, Andi Tenri Sri]]>;
<![CDATA[Raihan, Zulasfiani]]>
<![CDATA[ LAA MAISYIR: Jurnal Ekonomi Islam Vol.10 No.2 (2023) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/lamaisyir.v10i2.44161
<![CDATA[The end of 2019 was the beginning of the Corona outbreak, which has now become a serious problem in all aspects of life, including the agricultural sector. One form of innovation initiated by the author is through sociopreneurship in the logistics sector with the name Sepatri (Save Farmers, Save the Country). This research uses a case study type of research with a qualitative approach. The type of data is primary and the data source is through in-depth interviews and observations of affected communities. The research results show that there is a significant impact of the Covid-19 pandemic on farmers and the distribution of agricultural products in Enrekang Regency. The role of sharia-based sociopreneurs in overcoming the problem of distorted distribution of agricultural products has a good role in helping distribute agricultural products in the form of sharia farmer groups as evidenced by the formation of the Women's Farmers Group (KWT) as a forum to help each other from various aspects for the sustainability of living together.]]>
<![CDATA[The Model of Union Agriculture in the Perspective of Shari’a Economy to Improve the Prosperity of the Working Farmers ]]>
<![CDATA[Sutarman, Akmal]]>;
<![CDATA[Wahid Haddade, Abdul]]>;
<![CDATA[Hasbiullah]]>
<![CDATA[ LAA MAISYIR: Jurnal Ekonomi Islam Vol.11 No.1 (2024) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/lamaisyir.v11i1.45932
<![CDATA[The issue of agricultural profit sharing is still on going and commonly found in Enrekang who have been adopting the model in Union Farming (mangjampang lessuna). This research aims at finding the union farming practice in the subdisctrict of Anggeraja through the perspective of Islamic economy. The method used is the Phenomenology with qualitative approach. The data is taken from both the working farmers and the farm owners. The result of the research indicates that the disparity in profit sharing found within the union farming practices has generated issues and deemed unfair by the farmers. Among the factors that caused the difference in this system are the funders or investors, farmers themselves, non- binding agreement and humanitarian considerations. Through the viewpoint of shari’a economy the practice of union farming has not fulfilled the pact of Muzara’ah and therefore another model called Mangjampang Lassuna Syariah (MLS) is proposed as fair profit sharing farming concept. A good faming practice should not only aim at making profits but also ensuring prosperity and fairness for both parties.]]>
<![CDATA[The Influence Of The Board of Supervisors, Commissioners, and the Audit Committee To The Islamc Social Reporting With The Size of Company as a Moderation Variable ]]>
<![CDATA[Yessy Anggriani]]>;
<![CDATA[Iwan Fakhruddin]]>;
<![CDATA[Ani Kusbandiyah]]>;
<![CDATA[Bima Cinintya Pratama]]>
<![CDATA[ LAA MAISYIR: Jurnal Ekonomi Islam Vol.11 No.1 (2024) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/lamaisyir.v11i1.46452
<![CDATA[The protection for costumers fund deposited at the bank is a crucial aspect within the relationship between the bank and costumers. This is very important considering that costumers’ money is susceptible to a number of threats such as illegal practices by bank’s employees themselves or other parties through a variety of methods. This research aims at assessing the influence of the Board of Supervisors within the Sharia Bank, the Board of Commissioners, and the Committee of Auditing to Islamic Social Reporting. This research employs the company size as the moderation variable. The population and data used cover 15 general sharia banks registered at the OJK (the Indonesian Authority for Financial Service) in 2015 with 86 observation points. The analysis methods applied in the research are classical assumptions and regression test with Stata. The findings of the research indicate that the size of the Sharia Supervisor Board and the Sharia Supervisor Board Meeting with measurement moderation has positive impacts to the Islamic Social Reporting. The Islamic Social Reporting is very significant to ensure the companies comply to the sharia rules, to increase stakeholder trusts, to manage risks, and to support sustainable social and economic development.]]>
<![CDATA[Shariah Accounting in Indonesia: Lessons and Inspirations From Pakistan ]]>
<![CDATA[Ilham Akbar, Bastaka]]>;
<![CDATA[Mukhlisin, Murniati]]>
<![CDATA[ LAA MAISYIR: Jurnal Ekonomi Islam Vol.11 No.1 (2024) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/lamaisyir.v11i1.47430
<![CDATA[This paper delves into the historical evolution of sharia accounting in Pakistan, reflecting on its significance and addressing contemporary challenges. This study discusses its relevance and future issues herein. Though this study focuses on a specific context of adopting Shariah into the overall framework of financial and economic sectors of Pakistan, the method incorporates the elements of historical methods, regulatory histories, industry evolutions. It analyses the significance of the sharia accounting on managerial practices, investment decisions and socio-economic growth. In this sense, the research exposes present-day problems and possibilities that apply to the continuous debate on Sharia accounting. Consequently, it provides a wealth of insight for Indonesia on the way forward to advancing Sharia accounting standards. The study uses Qualitative content analysis, according to the aim of ensuring that the research is holistic, a wide range of texts is used by the study.]]>
<![CDATA[Operational Efficiency, The Risk of Finance and Liquidity Towards The Profitability of Syariah Banking ]]>
<![CDATA[Handayani, Nisah]]>;
<![CDATA[Atika]]>;
<![CDATA[Inayah, Nurul]]>
<![CDATA[ LAA MAISYIR: Jurnal Ekonomi Islam Vol.11 No.1 (2024) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/lamaisyir.v11i1.47579
<![CDATA[The background of the research begins in 2020. In that year a large number of clients withdrew massive amount of their money out of the bank. The banks had not fulfilled their obligation to their clients which, in return, caused issues with their liquidity along with other problems pushing them towards the brink of the bankcruptcy. The research employs a quantitative approach. It uses secondary data obtained from annual report on the website issued by the Bank Umum Syariah (General Syariah Bank) as seen on the official site of OJK and the bank site within the period of 2018 and 2022. The applied data analysis of the research is quantitative analysis using eviews statistics -10. The result of the research shows that first, the operatioanl efficiency does not significantly affect the profitability of Syariah Banks. On the other hand finance risks pose a significant influence towards the profitability of Syariah Banks. It can be concluded that the liquidity risk is denied and that it has positive yet insignificant effects to the profitability of Syariah Banks]]>
<![CDATA[The Influence of Regional Taxes and Levies on Coffee Shops on Medan City Regional Original Income According to an Islamic Economic Perspective ]]>
<![CDATA[Bin Ziyad Sitanggang, Thariq]]>;
<![CDATA[Ikhsan Harahap, Muhammad]]>;
<![CDATA[Lathief Ilhamy Nasution, Muhammad]]>
<![CDATA[ LAA MAISYIR: Jurnal Ekonomi Islam Vol.11 No.1 (2024) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/lamaisyir.v11i1.47773
<![CDATA[The decrease of local revenue on retribution and restaurant taxes in Medan during the year of 2020 has become interesting to be researched. It then slowly increased back in 2021. A significant raise of revenue also happened to the local retribution and restaurant taxes in 2022. However this was not followed by the local retribution that faced a decline back in 2022. The research aims at observing points to be analyzed and it is found that there are effects on retributions and taxes of coffee shops to the local revenue of Medan from the perspective of Islamic economy. The method of the research applies secondary data obtained from the Central Bureau of Statistics of Medan for five years, beginning in 2019 until 2023. The data information taken from the questions is collected using eviews 10 program. The result of the research indicates that the area of coffee shops has positive and critical influence to the local revenue of Medan. The territorial demands on the coffee shops have positive impacts to unique wages in the area of Medan city. Territorial demands and retributions on the coffee shops also have critical and positive effects to the local revenue of the city of Medan. In terms of Islamic finance system local demands and income are interesting factors that attract individual commitments and become the reasons for a prosperity full of blessings and mercy from Allah SWT.]]>
<![CDATA[Examining Muslim Friendly Tourism as a Strategy to Embrace Halal Tourism Prospects ]]>
<![CDATA[Hilma Regita Syaharani]]>;
<![CDATA[Farih Fahmi, Moh]]>
<![CDATA[ LAA MAISYIR: Jurnal Ekonomi Islam Vol.11 No.1 (2024) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/lamaisyir.v11i1.48097
<![CDATA[The high anticipation over tourism activities has given birth to a new industry within tourism which is the development of tourism village. This is expected to encourage a sustainable tourism such as the creation of Muslim-friendly tourism segment. This research applies a new criterion and assessment indicator that is more comprehensive and updated in order to measure the compatibility of tourist destination with the standard of global halal tourism. This research aims at observing efforts to develop a Muslim-friendly tourist destination in Desa Wisata Ketapanrame (The tourism village of Ketapanrame). The approach implemented in the research is qualitative approach with phenomenology and employs primary data. The result of the research indicates that the Ketapanrame village is a tourist destination that implements the Islamic sharia principles shown by adequate facilities of worship and certified halal food. Bowever, the Village of Ketapanrame has not comprehensively fulfilled the halal tourism standard such as partitioning the swimming pool and a number of other regulations in order to comply with through sharia regulation. The assessment on the tourism village displays that even though there have been significant efforts to create a friendly environment for Muslim tourists, there are still a number of areas that require improvements in order to achieve higher standards.]]>
<![CDATA[The Influence of Liquidity, Solvability, and NPF to the Profitability and the Size of Company as a Moderation Variable ]]>
<![CDATA[Annisa Putri Nurdin]]>;
<![CDATA[Tiara Juliana Jaya]]>
<![CDATA[ LAA MAISYIR: Jurnal Ekonomi Islam Vol.11 No. 2 (2024) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/lamaisyir.v11i2.46537
<![CDATA[This research is motivated by the instability of profitability experienced by Islamic Commercial Banks in Indonesia over the past five years. This paper aims to analyze the effect of liquidity, solvency, and Non-Performing Financing (NPF) on profitability with company size as a moderating variable in Islamic Commercial Banks in Indonesia from 2019-2023. The data used in this study are secondary data obtained from the financial statements of banks registered with the Financial Services Authority (OJK). The analysis method used in this study is panel data regression with Moderated Regression Analysis (MRA). The study results indicate that liquidity and solvency have a positive and significant effect on profitability, while NPF has a negative and significant effect on profitability. Firm size can moderate the relationship between liquidity and profitability and the relationship between solvency and profitability, but firm size cannot moderate the relationship between NPF and profitability. The implications of this study indicate the importance of liquidity management, debt control, and management of problematic financing in improving the profitability performance of Islamic banks.]]>
