Li Falah Jurnal Studi Ekonomi dan Bisnis Islam最新文献_第7页

Internal Audit Function and Audit Fees: Evidence from Nigeria 内部审计职能和审计费用:来自尼日利亚的证据

Li Falah Jurnal Studi Ekonomi dan Bisnis Islam Pub Date : 2021-06-30 DOI: 10.31332/lifalah.v6i1.2902

Muqaddam Oyetunji Ali, W. Abdullah

引用次数: 0

How Loan Distribution and Credit Troubled in Fostered Partners can be Done? Case Study: CSR Fund from PT. Bukit Asam Tbk. Tanjung Enim, South Sumatra 如何进行贷款分配和陷入困境的合伙人的信贷？案例研究：PT的CSR基金。武吉阿萨姆Tbk。南苏门答腊丹绒埃宁

Li Falah Jurnal Studi Ekonomi dan Bisnis Islam Pub Date : 2021-06-30 DOI: 10.31332/lifalah.v6i1.2638

Jefirstson Richset Riwukore

{"title":"How Loan Distribution and Credit Troubled in Fostered Partners can be Done? Case Study: CSR Fund from PT. Bukit Asam Tbk. Tanjung Enim, South Sumatra","authors":"Jefirstson Richset Riwukore","doi":"10.31332/lifalah.v6i1.2638","DOIUrl":"https://doi.org/10.31332/lifalah.v6i1.2638","url":null,"abstract":"This research aims to determine the Corporate Social Responsibility (CSR) partnership program implemented by State-Owned Enterprises, BUMN, namely PT. Bukit Asam, Tbk, Tanjung Enim, South Sumatra, as a form of concern for the community of small business actors by providing business capital loan assistance. Credit extension services cannot be separated from the risks that occur, such as non-performing loans. Non-performing loans that happened in PT. Bukit Asam Tanjung Enim South Sumatra, namely small business actors as fostered partners experienced a disaster, went bankrupt and fled, or business owners died. This research method uses descriptive qualitative analysis, administrative procedures for granting credit, analysing systems for giving credit assessment, monitoring credit, calculating the level of the collectibility of non-performing loans, and analysing efforts to rescue non-performing loans. The analysis results show that in 2015 to 2017 and 2018, the category of non-performing loans dominates from other categories. In 2015, 2017,2018 and 2019, the collectability in the current category experienced an increase from 1.8%, up 8.6%, up 35.40% and up to 749.87%. The percentage of loan collectibility obtained shows the amount of non-performing loans in 2015 to 2017, 2018 and 2019 has fluctuated and tends to decrease, from 78.11% to 88.74%. Reduced to 60.45% and fell to 27.58%. This finding shows that there are efforts to improve credit performance to have no problem with credit. It is recommended to CSR managers of PT. Bukit Asam, Tbk. Agra must pay attention to the level of business turnover and the provision of collateral in anticipation of bad credit and for existing lousy credit to be rescheduled or reconditioned for loan arrears or can submit evidence of problematic receivables or write-off of accounts receivable if the conditions are not collectable.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41877390","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}

引用次数: 0

Demographics Differences in the Microfinance Clients' Perception Towards Islamic Microfinance: The Case Of Nigeria 小额信贷客户对伊斯兰小额信贷认知的人口统计学差异:以尼日利亚为例

Li Falah Jurnal Studi Ekonomi dan Bisnis Islam Pub Date : 2020-12-29 DOI: 10.31332/lifalah.v5i2.2260

Abdullateef Abdulqadir Maikabara, A. Aderemi, Sri Maulida

{"title":"Demographics Differences in the Microfinance Clients' Perception Towards Islamic Microfinance: The Case Of Nigeria","authors":"Abdullateef Abdulqadir Maikabara, A. Aderemi, Sri Maulida","doi":"10.31332/lifalah.v5i2.2260","DOIUrl":"https://doi.org/10.31332/lifalah.v5i2.2260","url":null,"abstract":"Islamic microfinance plays a significant role in catering for less or underprivileged society such as small business owners, low-income earners, and the low individuals excluded by the former commercial or microfinance institutions due to their unstable and promised financial stand. This paper investigates the differences in the perception of microfinance clients' demographic characteristics towards Islamic microfinance. The convenience sampling technique was adopted to select the study sample in collecting data from the beneficiaries of the microfinance clients in Kwara state. A total of 400 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 in terms of their demographic region, age, marital status, religion, and education level. In contrast, no significant difference was found in terms of their gender and occupation. This study's findings provide empirical implications for the policymakers and microfinance institutions in segmenting and actualizing the microfinance beneficiaries' relative financial needs concerning their demographic characteristics.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47726428","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}

引用次数: 1

Analysis of Spirituality Effect on Workplace and Work Motivation on Employee Performance Bank Syariah Mandiri in Jawa Barat Region 精神对工作场所的影响和工作动机对员工绩效的影响——爪哇省Syariah Mandiri银行

Li Falah Jurnal Studi Ekonomi dan Bisnis Islam Pub Date : 2020-12-29 DOI: 10.31332/lifalah.v5i2.2307

U. Suherman

引用次数: 2

Establishment of Waqf to Alleviate Poverty Among Muslims in Oyo State South-West, Nigeria: Test of Theory of Planned Behaviour 建立Waqf以减轻尼日利亚西南部奥约州穆斯林的贫困:计划行为理论的检验

Li Falah Jurnal Studi Ekonomi dan Bisnis Islam Pub Date : 2020-12-29 DOI: 10.31332/lifalah.v5i2.2253

Ibraheem Alani AbdulKareem, Mohd. Sadad Mahmud, AbdulFattah AbdulGaniyy, O. A. Aliu

{"title":"Establishment of Waqf to Alleviate Poverty Among Muslims in Oyo State South-West, Nigeria: Test of Theory of Planned Behaviour","authors":"Ibraheem Alani AbdulKareem, Mohd. Sadad Mahmud, AbdulFattah AbdulGaniyy, O. A. Aliu","doi":"10.31332/lifalah.v5i2.2253","DOIUrl":"https://doi.org/10.31332/lifalah.v5i2.2253","url":null,"abstract":"Poverty is on the increase in Africa in general and specifically in Nigeria despite the numerous poverty alleviation programs of successive governments. Lamentably, most poverty alleviation initiatives have failed to produce meaningful outcomes despite billions of Naira committed to them. Nigerians and Nigeria still ranked among the poorest, with the poverty rate rising since the 1980s. Base on the theory of planned behavior, this study examines the influences of attitude, subjective norm, perceived behavioral control, Religiosity, and available information on the intention to establish Waqf in Oyo state, southwestern Nigeria. Survey data from 218 Islamic scholars revealed that all the variables, as mentioned earlier, except available data, have a significant positive influence on the intention to establish Waqf according to the respondents. Based on the results, the study made relevant policy recommendations regarding how authority can explore Waqf's institution as a formidable alternative to government-driven poverty alleviation programs in the interest of the Nigerian Muslims and the Nigerian Muslims, the larger population cutting across different religions.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43493754","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}

引用次数: 7

Cybersecurity Awareness and Digital Skills on Readiness For Change in Digital Banking 网络安全意识和数字技能对数字银行变革的准备

Li Falah Jurnal Studi Ekonomi dan Bisnis Islam Pub Date : 2020-12-29 DOI: 10.31332/lifalah.v5i2.2271

Mun Yah Zahiroh

引用次数: 4

Product and Service Quality Towards Customer Satisfaction Refilled Drinking Water in Indonesia 产品和服务质量，以满足客户在印度尼西亚的再灌装饮用水

Li Falah Jurnal Studi Ekonomi dan Bisnis Islam Pub Date : 2020-12-29 DOI: 10.31332/lifalah.v5i2.2232

Bakhtiar Tijjang, N. Nurfadhilah, P. Putra

{"title":"Product and Service Quality Towards Customer Satisfaction Refilled Drinking Water in Indonesia","authors":"Bakhtiar Tijjang, N. Nurfadhilah, P. Putra","doi":"10.31332/lifalah.v5i2.2232","DOIUrl":"https://doi.org/10.31332/lifalah.v5i2.2232","url":null,"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 has to meet tasteless requirements, doesn't smell, colorless, and doesn't contain heavy metals. Although humans can drink water from natural sources, it is risky that the water has been 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 either partially or simultaneously for customers refill drinking water in Indonesia.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48169807","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}

引用次数: 4

Acceleration of Mega Merger of SOE Sharia Banks in Indonesia through Revitalization of Sharia Economic Law in Islamic Boarding Schools 通过振兴伊斯兰寄宿学校的伊斯兰经济法加速印尼国有伊斯兰银行的大规模合并

Li Falah Jurnal Studi Ekonomi dan Bisnis Islam Pub Date : 2020-12-29 DOI: 10.31332/lifalah.v5i2.2342

F. Jie, Harisah Harisah, Zubaidi Sulaiman

{"title":"Acceleration of Mega Merger of SOE Sharia Banks in Indonesia through Revitalization of Sharia Economic Law in Islamic Boarding Schools","authors":"F. Jie, Harisah Harisah, Zubaidi Sulaiman","doi":"10.31332/lifalah.v5i2.2342","DOIUrl":"https://doi.org/10.31332/lifalah.v5i2.2342","url":null,"abstract":"Generally, we can see that law is all rules of behavior in norms regulating orders among societies. Likewise, sharia economic law regulates policies of the community 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. Still, also it has developed by studying modern sciences such as studies in several Indonesian pesantren which have revitalized sharia economic law as a study, which is included in the science curriculum and equipped with institutional facilities to support learning in providing an overview of sharia economic practices. 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 in the field. This study found that Islamic boarding schools in Indonesia have provided Islamic economic, scientific facilities, and Islamic microfinance institutions to support learning Islamic economic law to introduce knowledge and provision of Islamic economic practices so that students could apply Islamic economic values. Meanwhile, the existing programs in Indonesian Islamic boarding schools produced reliable students in the sharia economy to support the acceleration of the Islamic Bank's mega-merger through several programs such as the study of muamalah fiqh books, in collaboration with education and training held by financial institutions owned by Islamic boarding schools as well as employment programs for alumni of pesantren and guiding Islamic banking.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46543041","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}

引用次数: 1

Zakat and Tax Relations in Muslim Southeast Asian Countries (Comparative Study of Zakat and Tax Arrangements in Indonesia, Malaysia and Brunei Darussalam) 东南亚穆斯林国家的天课与税收关系(印尼、马来西亚和文莱达鲁萨兰国天课与税收安排比较研究)

Li Falah Jurnal Studi Ekonomi dan Bisnis Islam Pub Date : 2020-12-29 DOI: 10.31332/lifalah.v5i2.2296

A. Islamy, Afina Aninnas

引用次数: 3

Kinerja Portofolio Saham Syariah dan Faktor yang Memengaruhi Kinerja Saham Syariah di Indonesia 伊斯兰股票投资组合的表现以及影响伊斯兰股票表现的因素

Li Falah Jurnal Studi Ekonomi dan Bisnis Islam Pub Date : 2020-06-23 DOI: 10.31332/lifalah.v5i1.1884

Alwahidin La Pade

{"title":"Kinerja Portofolio Saham Syariah dan Faktor yang Memengaruhi Kinerja Saham Syariah di Indonesia","authors":"Alwahidin La Pade","doi":"10.31332/lifalah.v5i1.1884","DOIUrl":"https://doi.org/10.31332/lifalah.v5i1.1884","url":null,"abstract":"Penelitian ini bertujuan untuk menguji kinerja saham syariah di Bursa Efek Indonesia melalui indeks ISSI, JII, dan portofolio yang dibentuk secara acak dari kelompok saham syariah kemudian membandingkannya dengan kinerja portofolio konvensional melalui tujuh indeks dan portofolio yang dibentuk secara acak dari kelompok saham konvensional. Penelitian ini juga menguji faktor-faktor fundamental perusahaan yang memengaruhi kinerja saham syariah dan membandingkannya dengan faktor yang memengaruhi kinerja saham konvensional. Data yang digunakan dalam penelitian berjumlah 355 emiten terdiri dari 134 emiten saham syariah dan 221 emiten saham konvensional pada periode waktu 2011—2015. Metode yang digunakan untuk mengukur kinerja saham adalah risk-adjusted model dengan empat pendekatan Sharpe, Treynor, M2, dan Jensen’ Alpha. Analisis regresi linear berganda menggunakan metode Ordinary Least Square (OLS) dengan Cross Random Model. Hasil pengujian dan pengukuran menunjukkan bahwa secara umum sepanjang 2011—2015 kinerja portofolio saham konvensional mengungguli portofolio syariah. Namun demikian pada periode krisis global akhir tahun 2011 dan 2012 kinerja portofolio saham syariah mengungguli portofolio saham konvensional, ini memperkuat hasil penelitian yang mengatakan bahwa kinerja saham syariah lebih baik ketika krisis karena investor melakukan mekanisme hedging. Faktor fundamental yang memengaruhi kinerja saham syariah berbeda dengan faktor yang memengaruhi kinerja saham konvensional, terutama pada debt to equity ratio, yang menunjukkan hubungan positif signifikan pada saham syariah dan hasil sebaliknya pada saham konvensional menunjukan hubungan negatif walaupun tidak signifikan secara statistik.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69295006","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}

引用次数: 5