Li Falah Jurnal Studi Ekonomi dan Bisnis Islam最新文献

{"title":"ANALISIS KELAYAKAN USAHA ALUMINIUM DAN KACA DITINJAU DARI ASPEK PRODUKSI DAN PEMASARAN (STUDI KASUS TOKO M.A KACA DAN ALUMINIUM PADANG PANJANG)","authors":"Lucky Mahesa Yahya, Maulidini Adha, Mutiara Novelly Asril, Dedi Firmansyah","doi":"10.37567/sebi.v5i2.2109","DOIUrl":"https://doi.org/10.37567/sebi.v5i2.2109","url":null,"abstract":"Aluminum and glass are experiencing rapid development. The rapid development of the aluminum and glass industry is caused by several factors such as materials from wood which are limited and quite difficult to find, increasing residential and business development, and increasing public demand for goods made of aluminum. Currently, many Aluminum and Glass MSMEs have sprung up, so researchers are interested in conducting research entitled \"Analysis of the Feasibility of Aluminum and Glass Businesses in Terms of Production and Marketing Aspects (Case Study of M.A Glass and Aluminum Shop in Padang Panjang). This study uses a qualitative method by conducting in-depth interviews with business owners in collecting research data.
 Aluminum and glass are experiencing rapid development. The rapid development of the aluminum and glass industry is caused by several factors such as materials fr
 Aluminum and glass are experiencing rapid development. The rapid development of the aluminum and glass industry is caused by several factors such as materials from wood which are limited and quite difficult to find, increasing residential and business development, and increasing public demand for goods made of aluminum. Currently, many Aluminum and Glass MSMEs have sprung up, so researchers are interested in conducting research entitled \"Analysis of the Feasibility of Aluminum and Glass Businesses in Terms of Production and Marketing Aspects (Case Study of M.A Glass and Aluminum Shop in Padang Panjang). This study uses a qualitative method by conducting in-depth interviews with business owners in collecting research data.
 om wood which are limited and quite difficult to find, increasing residential and business development, and increasing public demand for goods made of aluminum. Currently, many Aluminum and Glass MSMEs have sprung up, so researchers are interested in conducting research entitled \"Analysis of the Feasibility of Aluminum and Glass Businesses in Terms of Production and Marketing Aspects (Case Study of M.A Glass and Aluminum Shop in Padang Panjang). This study uses a qualitative method by conducting in-depth interviews with business owners in collecting research data.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134931392","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Applicability of Islamic microfinance as an alternative tool for Poverty Eradication in Nigeria","authors":"Abdullateef Abdulqadir Maikabara","doi":"10.31332/lifalah.v8i1.6496","DOIUrl":"https://doi.org/10.31332/lifalah.v8i1.6496","url":null,"abstract":"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.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135846004","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Islamic Corporate Governance, Islamic Social Reporting, Financial Performance and Tax Avoidance: Women BOD and Leverage as Moderating Variables","authors":"Muhammad Agus Futuhul Ma'wa, Nur Aisyah Indarningsih, Muh. Irnandas Irnandas","doi":"10.31332/lifalah.v8i1.6148","DOIUrl":"https://doi.org/10.31332/lifalah.v8i1.6148","url":null,"abstract":"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.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":"141 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136370172","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"IMPLEMENTASI AKAD PEMBIAYAAN MURABAHAH PADA BANK KALBAR SYARIAH CABANG KABUPATEN SAMBAS","authors":"Sigit Chandra Muhardani, None Maskupah","doi":"10.37567/sebi.v5i2.1741","DOIUrl":"https://doi.org/10.37567/sebi.v5i2.1741","url":null,"abstract":"Bank is a business entity that collects funds from the public in the form of savings and distributes them to the public in the form of credit and/or other forms in order to improve the standard of living of the people at large.Islamic banks or commonly referred to as interest-free banks, are banking institutions whose operations and products are developed based on the Al-Qur'an and the Hadith of the Prophet SAW. In other words, Islamic banks are financial institutions whose main business is providing financing and other services in payment traffic and money circulation whose operations are in accordance with Islamic sharia principles.In developing countries like Indonesia, bank activities, especially in lending, are one of the most important and main bank activities so that income from credit is the largest income. Therefore the risk of loss from lending is also large, so to avoid large risks, banks must apply the Four Eyes Principle system. This research uses a type of descriptive qualitative research, which only describes situations and events that come from interviews and observations. The benefit of this research is to find out whether the four eyes principle has been properly implemented at the Sambas Branch of the Sharia Bank Kalbar. The results of this study indicate that so far the Sambas Branch Sharia Bank Kalbar has implemented the Four Eyes Principle in banking activities carried out by the Sambas Branch Sharia Bank, it has been proven that so far there have been no problems or obstacles faced by the Sambas Branch Sharia Bank in channeling financing / credit.
 Keywords: Implementation, Four Eyes Principle
","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135420730","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Potensi Usaha Tanaman Sagu Dalam Mendorong Perekonomian Masyarakat Di Desa Sebagun Kecamatan Sebawi","authors":"Iva Ashari Ananda","doi":"10.37567/sebi.v5i2.1818","DOIUrl":"https://doi.org/10.37567/sebi.v5i2.1818","url":null,"abstract":"Sago has enormous potential in meeting food needs. This plant only needs to be planted once, and after 12 years it can be continuously harvested, without the need to clear land for new plantings. Sago also does not need fertilizers, pesticides and other things. The potential of the sago plant business is one of the livelihoods of the people in Sebagun village, Sebawi sub-district, with an area of ​​​​about 200 hectares. It turns out that it can provide distinct benefits for economic independence for the people in the village. The proof is that many young sago stems are found in areas that have a high enough water content, this can be a source of increasing regular or side income for the community.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135420731","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS POTENSI PENGEMBANGAN OBJEK WISATA DI DESA PIANTUS PERSPEKTIF EKONOMI SYARIAH","authors":"None Sahrul","doi":"10.37567/sebi.v5i2.1867","DOIUrl":"https://doi.org/10.37567/sebi.v5i2.1867","url":null,"abstract":"This research is motivated by the potential of tourist attractions in Piantus Hill, Piantus Village, Kecamatan Sejangkung, Sambas Regency, which has quite a lot of potential but has not been developed optimally. The theories used in this study are: 1) Tourism Theory, 2) Tourism Object Development Theory. Research uses a descriptive qualitative approach, and includes a type of field research. The data collection techniques used are observation, interview and documentation. The data source used is the primary is the management of tourism, be it the Head of Piantus Village, Pokdarwis and Karang Taruna and the local community. Analytical techniques for research data, data reduction, presentation of data, drawing conclusions. The date validity technique used is trangulation. Based on the results of research, it concluded that the potential development of tourist attractions in Piantus Village, Sharia Economic Perspective has the potential to be developed because it has a very abundant potential for tourist attractions, one of which is Piantus Hill tourism and rattan and bamboo handicraft tourism in its development, visitors are strictly prohibited from doing things that violate Islamic law. The development of the Piantus Hill tourist attraction has a positive impact on the economy of the local community, especially people who live not far from tourist attractions, there are event some people who have changed professions since the tourism activities in Piantus Hill.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135420732","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS PELAKSANAAN TABUNGAN HAJI DAN UMROH (TAHAROH) DENGAN AKAD MUDHARABAH PADA BANK KALBAR SYARIAH CABANG SAMBAS","authors":"None Melati","doi":"10.37567/sebi.v5i2.1764","DOIUrl":"https://doi.org/10.37567/sebi.v5i2.1764","url":null,"abstract":"This research, including qualitative research with a descriptive character, namely where researchers get data from observations, interviews and documentation on the implementation of Hajj and Umrah savings products with a mudharabah agreement carried out by researchers who come directly to Bank Kalbar Syariah Sambas Branch. The results of this study show that the Taharoh Savings Product with the Mudharabah Agreement at Bank Kalbar Syariah Sambas Branch is a fund savings product using the Mudharabah contract (profit sharing) intended for individual customers to pay in installments for Hajj or Umrah fees. The implementation of Taharoh savings products at Bank Kalbar Syariah Sambas Branch using the Mudharabah contract is in accordance with DSN fatwa No. 02 / DSN-MUI / IV / 2000 dated May 12, 2000 that savings that are justified according to sharia principles, namely wadiah savings and mudharabah savings, where this Taharoh savings uses the mudharabah contract the customer acts as a shahibul maal or fund owner, and the bank acts as a mudharib or fund manager. Here the customer has acted as a shahibul maal because the customer has deposited his funds with the bank and the bank itself has also acted as a mudharib , namely as a fund manager and gets profit sharing in accordance with existing provisions.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135420729","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Public Interest in Islamic Equity Crowdfunding","authors":"Kabul Trifiyanto","doi":"10.31332/lifalah.v8i1.4544","DOIUrl":"https://doi.org/10.31332/lifalah.v8i1.4544","url":null,"abstract":"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.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135860421","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Implementation of Productive Waqf in Pesantren: A Study of Unique Management Practices","authors":"Andi Triyawan","doi":"10.31332/lifalah.v8i1.4315","DOIUrl":"https://doi.org/10.31332/lifalah.v8i1.4315","url":null,"abstract":"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.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135364187","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Fiscal Policy in the Spectrum As-Shari’ah Maqashid: Study of Al-Syatibi Thinking in the Book of Al-Muwafaqat","authors":"Akmal Marhalifams","doi":"10.31332/lifalah.v8i1.2786","DOIUrl":"https://doi.org/10.31332/lifalah.v8i1.2786","url":null,"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.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135364188","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}