Li Falah Jurnal Studi Ekonomi dan Bisnis Islam最新文献

{"title":"Analisis Potensi Kecurangan (Fraud) Terhadap Pengelolaan Keuangan Desa","authors":"Suharman, Mahyus, Eko Febri Lusiono, U. Ari Alrizwan","doi":"10.37567/sebi.v3i2.928","DOIUrl":"https://doi.org/10.37567/sebi.v3i2.928","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui dan mengukur peran sistem pengendalian internal dalam meminimalkan potensi terjadinya kecurangan dalam pengelolaan keuangan desa (studi kasus: Desa Simpang Empat, Kecamatan Tangaran). Jenis penelitian yang digunakan adalah penelitian diskriptif kualitatif dan jenis data yang digunakan adalah data primer. Teknik pengumpulan data melalui observasi, wawancara dan kuisioner. Kuisioner yang digunakan adalah kuisioner tertutup menggunakan skala Guttman. Hasil penelitian terkait aspek-aspek pengendalian internal sebagaimana tertuang dalam Peraturan Pemerintah nomor 60 tahun 2008 tentang Sistem Pengendalian Internal Pemerintah meliputi: Lingkungan pengendalian dengan skor 0,7268 yang berarti bahwa peran capaian pengendalian internal terhadap terjadinya potensi kecurangan sebesar 72,68% termasuk dalam kategori berperan. Penilaian risiko dengan skor 0,5757 yang berarti bahwa peran capaian pengendalian internal terhadap terjadinya potensi kecurangan sebesar 57,57% termasuk dalam kategori cukup berperan. Aktivitas pengendalian dengan skor 0,6349 yang berarti bahwa peran capaian pengendalian internal terhadap terjadinya potensi kecurangan sebesar 63,49% termasuk dalam kategori berperan. Informasi dan komunikasi dengan skor 0,7083 yang berarti bahwa peran capaian pengendalian internal terhadap terjadinya potensi kecurangan sebesar 70,83% termasuk dalam kategori berperan. Pemantauan pengendalian internal dengan skor 0,6888 yang berarti bahwa peran capaian pengendalian internal terhadap terjadinya potensi kecurangan sebesar 68,88% termasuk dalam kategori berperan. Sedangkan peran ke lima komponen tersebut secara bersama-sama dengan skor 0,6738 atau sebesar 67,38% yang termasuk dalam kategori berperan.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":"47 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86319785","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":"Pemberian Modal Usaha PEMBERIAN MODAL USAHA MELALUI PENDAYAGUNAAN ZAKAT PRODUKTIF DI BAZNAS PROVINSI LAMPUNG DAN LAZNAS DPU-DT CABANG LAMPUNG","authors":"I. Susanto, Moh. Mukri, Ahmad Isnaeni","doi":"10.37567/sebi.v3i2.842","DOIUrl":"https://doi.org/10.37567/sebi.v3i2.842","url":null,"abstract":"Zakat memiliki peran penting dalam kaitannya dengan pemberdayaan masyarakat, dan mengandung hikmah yang besar dan mulia, tidak hanya bagi orang yang berzakat, dan penerimannya, namun juga bagi masyarakat sekitar secara keseluruhan. Berdasarkan hal tersebut, tujuan penelitian ini adalah untuk menelaah lebih dalam tentang pemberian modal usaha melalui pendayagunaan zakat produktif oleh Baznas Provinsi Lampung dan DPU-DT Cabang Lampung melalui berbagai program yang solutif untuk masyarakat dhuafa. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan menggunakan data kepustakaan dan data lapangan. Pengumpulan data lapangan menggunakan metode interview, observasi dan dokumentasi. Metode analisis data yang digunakan deskriptif komparatif analitik dengan membandingkan dua lembaga, pengambilan kesimpulan menggunakan kerangka berfikir induktif dan deduktif. Hasil penelitian ini yaitu pemberian modal usaha melalui pendayagunaan zakat produktif oleh Baznas dilaksanakan dengan menerapkan program Bina Ekonomi Terpadu. Ide dasar pendayagunaan tersebut adalah ketika menolong mustahiq maka jangan diberi  “ikan”, namun diberi “kail”. Sedangkan Laznas DPU-DT melaksankan pendayagunaan zakat melalui Program Microfinance Syari’ah Berbasis Masyarakat (Misykat). Program ini bersifat produktif bukan charity, dengan menggunakan pola 2-2-1 dalam perguliran dana dan adanya sistem tanggung renteng. Program pendayagunaan zakat secara produktif tidak dilarang oleh Islam, sebab kemaslahatan yang dicapai dari program yang ada sesuai dengan tujuan ketetapan hukum Islam itu sendiri.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77064601","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 SUSTAINABILITAS LEMBAGA KEUANGAN MIKRO SYARIAH STUDI PADA BAITUL MAAL WAT TAMWIL (BMT) DI KABUPATEN BANYUMAS","authors":"Ubaidillah, M.E.I.","doi":"10.37567/sebi.v3i2.813","DOIUrl":"https://doi.org/10.37567/sebi.v3i2.813","url":null,"abstract":"Sustainbilitas lembaga keuangan mikro syariah ini bermaksud untuk mengidentifikasi faktor-faktor yang menjadi penentu keberlanjutan Baitul Maal watTamwil (BMT) sebagai Lembaga Keuangan Mikro Syariah (LKMS). Kabupaten Banyumas dipilih menjadi objek penelitian didasarkan pada perkembangan BMT yang cukup baik di wilayah ini dan memiliki karakteristik yang menarik dan beragam dari segi permasalahan-permasalahan yang dihadapi, sehingga dimungkinkan untuk mendapatkan data-data yang dibutuhkan sesuai dengan permasalahan yang ada dalam penelitian ini. Kondisi di lapangan menunjukkan bahwa beberapa BMT berkembang pesat dan terus memperluas bisnisnya sementara beberapa BMT lain terancam bangkrut, merugi, dan tutup, tidak berjalan lagi sehingga mengancam keberlanjutan (sustainabilitas) dan perkembangan lembaga keuangan mikro syariah tersebut dalam jangka panjang. \u0000            Penelitian ini menggunakan penelitian kuantitatif, subyek yang akan diteliti terletak pada masalah-masalah yang menjadi hambatan dalam pengelolaan Baitul maal wattamwil. Masalah-masalah tersebut diproksikan menjadi internal dan eksternal. Masalah-masalah internal maupun eksternal tersebut meliputi kinerja lembaga yang belum optimal, kapasitas sumberdaya insani yang belum profesional, kinerja keuangan yang belum baik, permodalan yang lemah, dan infrastruktur yang kurang baik, regulasi yang tidak efektif dan pengawasan yang tidak maksimal. Faktor-faktor eksternal dan internal ini diolah menggunakan SPSS (Statistical Product and Service Solutions) 23","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":"3452 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86638077","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 Pengembangan Potensi Kawasan Sungai Serabek Sebagai Tujuan Wisata di Desa Sekura Kecamatan Teluk Keramat","authors":"Asbeni, Nurchalis","doi":"10.37567/sebi.v3i2.929","DOIUrl":"https://doi.org/10.37567/sebi.v3i2.929","url":null,"abstract":"Desa Sekura merupakan daerah dataran rendah yang kawasan perairannya dilalui oleh dua sungai yang terdiri dari Sungai Sambas Besar dan Sungai Serabek. Sungai Serabek yang memiliki arus tenang dan kawasan di tepian sungainya masih sangat asri sehingga memiliki potensi wisata air. Oleh karenanya perlu dilakukan penelitian untuk mengetahui pengembangan potensi sungai Serabek sebagai tujuan wisata. Adapun tujuan penelitian adalah mengidentifikasi dan mengkaji faktor kekuatan, kelemahan, peluang dan ancamannya terhadap pengembangan tersebut. Menggunakan adalah metode analsis SWOT dan QSPM. Hasil penelitian yang didapatkan yaitu kekuatan (S) seperti SDA (sungai), SDM tersedia, lokasi strategis, sarana dan prasarana pendukung sudah memadai. Sedangkan kelemahannya (W) adalah kurangnya dukungan dari masyarakat, keterbatasan dana, kurangnya kesadaran masyarakat akan kebersihan, dan keahlian SDM masih kurang. Peluang (O) yang dimiliki adalah meningkatakan pendapatan dan perekonomian masyarakat, promosi budaya lokal, menciptakan lapangan pekerjaan dan kemajuan teknologi dan informasi. Sedangkan Ancaman/Tantangan (T) adalah keamanan masyarakat sekitar dan pengunjung, kesenjangan social, peningkatan kriminal (kenalakan remaja dan miras), pengaruh budaya luar. Adapun urutan strategi berdasarkan hasil perhitungan QSPM yaitu: a) memanfaatkan lokasi, sarana dan prasarana, serta kemajuan teknologi informasi yang dimiliki untuk promosi budaya lokal; b) memberikan pemahaman tentang pentingnya kesadaran dan dukungan agar tercipta lapangan kerja untuk peningkatan ekonomi masyarakat; c) pentingnya keahlian yang dimiliki dengan memanfaatkan kemajuan teknologi informasi; d) memanfaatkan ketersediaan SDA dan SDM untuk menciptakan lapangan kerja dan meningkatkan pendapatan; e) memanfaatkan keberadaan SDM untuk mengurangi/ menghilangkan kesenjangan sosial dan tindak kriminal yang terjadi untuk menciptakan keamanan baik dari dalam maupun dari luar; dan f) memberikan pemahaman tentang pentingnya kesadaran dan dukungan agar tercipta keamanan baik yang bersumber dari dalam maupun luar.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83798740","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":"Moderating Knowledge on Planned Behaviour Theory Toward Intention of Using Islamic Financial Services","authors":"Anna Sardiana","doi":"10.31332/lifalah.v6i1.2507","DOIUrl":"https://doi.org/10.31332/lifalah.v6i1.2507","url":null,"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.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47194962","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":"Ethical Identity Index and Financial Performance of Islamic Banks in Asia","authors":"S. Sumiyati, Vebtasvili Vebtasvili","doi":"10.31332/lifalah.v6i1.2482","DOIUrl":"https://doi.org/10.31332/lifalah.v6i1.2482","url":null,"abstract":"This study is a follow-up study conducted by Zaki et al. (2014), who explored Islamic banks' ethical identity with financial performance. This study aims to identify the identity of Islamic banks in Asia against Shari'ah law and examine the relationship between EII and financial performance. The data used are financial data from 7 Islamic banks in Asia in 2016-2019. The study results show that the higher the EII value, the higher the Islamic bank supervision of sharia. Then the researcher describes the relationship between EII and financial performance as measured by using Return On Assets. The result is that there is no relationship between EII and financial performance.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46469008","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 Mediating Effects of IEAP on the Relationship Between General Cognitive Ability of Imamship and Masjid Performance in Lagos State, Nigeria","authors":"Abdulhadi Alade Tihamiyu Eniafe, Adi A Azmin, S. Abdullah","doi":"10.31332/lifalah.v6i1.2915","DOIUrl":"https://doi.org/10.31332/lifalah.v6i1.2915","url":null,"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.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42404978","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":"Measurement of the Zakat Transparency Index of Amil Zakat Institutions (LAZ) in Banten Province, Indonesia","authors":"A. Fatoni, M. Fakhrudin","doi":"10.31332/lifalah.v6i1.2262","DOIUrl":"https://doi.org/10.31332/lifalah.v6i1.2262","url":null,"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.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46205154","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":"Overqualification as a Blunt Weapon on Productivity Improvement: Person-Job Fit Theory Integration","authors":"Ikhsan Maksum, Nur Laili Fikriah, Agatha Mayasari","doi":"10.31332/lifalah.v6i1.2781","DOIUrl":"https://doi.org/10.31332/lifalah.v6i1.2781","url":null,"abstract":"Despite the growing number of studies that underlie the influence between perceived overqualification (POQ) and counterproductive behaviour (PKP), there is still a gap in the lack of research involving the role of affective mechanisms on the effect of POQ on PKP. In this study, researchers focused on the mediating role of job boredom (KTP) in the pathway of influence of POQ on PKP. Using a sample of 106 employees and lecturers at Islamic universities in Indonesia and using the integration of the theory of person-job fit, the researchers found that KTP fully mediates the effect of POQ on PKP.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49127027","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 ROLE OF ISLAMIC ECONOMIC INSTITUTIONS TO RECOVER REAL SECTOR OF SMEs During COVID-19 Pandemic","authors":"Trimulato Trimulato","doi":"10.31332/lifalah.v6i1.2653","DOIUrl":"https://doi.org/10.31332/lifalah.v6i1.2653","url":null,"abstract":"Islamic economics prioritizes the real sector including SMEs, and makes Islamic Economic institutions as supporters and drivers of the real sector. The market share of sharia financial has reached 8.5 percent, and will continue to grow and develop. Since the emergence of the corona virus outbreak, it has eroded and slowed down economic activity, including in the SMEs sector. SMEs are among the ones that have been significantly affected by the corona virus. To restore the economic activities of SMEs, the Islamic Economic Institutions have role to be able to restore the economic activities of SMEs. The purpose of this study is to determine the development of Islamic economic institutions, and to determine the role of Islamic economic institutions in restoring SMEs in the midst of the Covid-19 outbreak. This type of research is library research with qualitative characteristics. Sources of data in this research are secondary data sourced from several institutions that have been presented. The limitation in this study is only for a few Islamic economic institutions related to SMEs. The data analysis technique used in this research is descriptive qualitative. Describing the object of research on the development of Islamic economic institutions and the role of Islamic economic institutions to recover the real sector of SMEs is included in analysis technique. The results of this study indicate the development of Islamic economic institutions. Sharia Financing Banking (BPRS) grew by 349.34 for income, Sharia Microfinance Institutions (LKMS) grew by 11.75 percent for financing, Sharia Peer To Peer Landing (P2P) institutions experienced a decrease in assets by 0.05 percent, and Social institutions, the growth of social fund collection was 48.08 percent at Insisatif Zakat Indonesia (IZI), and the growth in distribution of social funds by 114.27 percent Badan Amil Zakat Nasional (BAZNAS). The role of Islamic economic institutions in the recovery of the real sector of SMEs in the midst of the Covid-19 outbreak, namely optimizing  finance for SMEs, assisting financing customers, providing relief for affected customers, participating in marketing customer products online, maximizing profit sharing system, strengthening of partnerships, and maximizing the distribution of social funds for SMEs economic activities.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49177800","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}