Penelitian ini dilatarbelakangi oleh adanya indikasi bahwa di Desa Arung Parak terdapat perikatan yang menjalin kerja sama yang dilakukan antara pemilik perahu dengan anak buah kapal, dimana anak buah kapal ini memiliki kemampuan dalam mencari ikan, tetapi memiliki keterbatasan dana dalam menyediakan alat tangkap, sehingga mereka bekerja sama dengan pemilik perahu. Perjanjian bagi hasil yang dilakukan tersebut menimbulkan beberapa persoalan terkait syarat dan rukun bagi hasil serta pelaksanaan kerjasama. Teori yang digunakan dalam penelitian ini yaitu: 1) Perjanjian (akad), 2) Bagi Hasil dalam Ekonomi Syariah, 3) Pendapatan, 4) Masyarakat Nelayan. Penelitian ini menggunakan pendekatan kualitatif deskriptif, dan termasuk jenis penelitian lapangan. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Sumber data primer adalah pemilik perahu dan anak buah kapal serta sumber data sekunder Kepala Desa Arung Parak. Teknis analisis data penelitian yaitu reduksi data, display data, dan kesimpulan atau verifikasi. Teknik keabsahan data yang digunakan adalah triangulasi dan member check. Berdasarkan hasil penelitian menyimpulkan bahwa Perjanjian kerjasama antara pemilik perahu dan anak buah kapal (ABK) di Desa Arung Parak dilakukan secara lisan, masih mengikuti adat-istiadat, tidak mempunyai syarat-syarat yang terpenting adanya nilai kejujuran serta ketelitian nelayan saat bekerja serta tidak ada perjanjian yang mengikat ataupun batas waktu yang ditentukan oleh pemilik perahu kepada anak buah kapal. Pelaksanaan sistem bagi hasil yang diterapkan menggunakan sistem Musyarakah dengan menggunakan sistem bagi hasil 4:1 yaitu pemilik perahu mendapatkan 75% keuntungan (dengan rincian 25% biaya pemeliharaan perahu, 25% biaya tangkap dan 25% bagian pemilik) dan anak buah kapal mendapat 25% keuntungan setelah dikurangi biaya pembekalan saat melaut. Ditinjau dari perspektif ekonomi syariah bagi hasil di Desa Arung Parak menggunakan prinsip tauhid dan persaudaraan.
{"title":"ANALISIS BAGI HASIL PENDAPATAN NELAYAN ANTARA PEMILIK KAPAL DAN ANAK BUAH KAPAL DI DESA ARUNG PARAK KECAMATAN TANGARAN DALAM PERSPEKTIF EKONOMI SYARIAH","authors":"Rosalinda, Sumarin Asmawi, Maskupah","doi":"10.37567/sebi.v4i1.1322","DOIUrl":"https://doi.org/10.37567/sebi.v4i1.1322","url":null,"abstract":"Penelitian ini dilatarbelakangi oleh adanya indikasi bahwa di Desa Arung Parak terdapat perikatan yang menjalin kerja sama yang dilakukan antara pemilik perahu dengan anak buah kapal, dimana anak buah kapal ini memiliki kemampuan dalam mencari ikan, tetapi memiliki keterbatasan dana dalam menyediakan alat tangkap, sehingga mereka bekerja sama dengan pemilik perahu. Perjanjian bagi hasil yang dilakukan tersebut menimbulkan beberapa persoalan terkait syarat dan rukun bagi hasil serta pelaksanaan kerjasama. \u0000Teori yang digunakan dalam penelitian ini yaitu: 1) Perjanjian (akad), 2) Bagi Hasil dalam Ekonomi Syariah, 3) Pendapatan, 4) Masyarakat Nelayan. Penelitian ini menggunakan pendekatan kualitatif deskriptif, dan termasuk jenis penelitian lapangan. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Sumber data primer adalah pemilik perahu dan anak buah kapal serta sumber data sekunder Kepala Desa Arung Parak. Teknis analisis data penelitian yaitu reduksi data, display data, dan kesimpulan atau verifikasi. Teknik keabsahan data yang digunakan adalah triangulasi dan member check. \u0000Berdasarkan hasil penelitian menyimpulkan bahwa Perjanjian kerjasama antara pemilik perahu dan anak buah kapal (ABK) di Desa Arung Parak dilakukan secara lisan, masih mengikuti adat-istiadat, tidak mempunyai syarat-syarat yang terpenting adanya nilai kejujuran serta ketelitian nelayan saat bekerja serta tidak ada perjanjian yang mengikat ataupun batas waktu yang ditentukan oleh pemilik perahu kepada anak buah kapal. Pelaksanaan sistem bagi hasil yang diterapkan menggunakan sistem Musyarakah dengan menggunakan sistem bagi hasil 4:1 yaitu pemilik perahu mendapatkan 75% keuntungan (dengan rincian 25% biaya pemeliharaan perahu, 25% biaya tangkap dan 25% bagian pemilik) dan anak buah kapal mendapat 25% keuntungan setelah dikurangi biaya pembekalan saat melaut. Ditinjau dari perspektif ekonomi syariah bagi hasil di Desa Arung Parak menggunakan prinsip tauhid dan persaudaraan.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86140486","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}
Karta Beach, located in Karamunting village has its own charm. The purpose of the study to analyze the suitability of the area for beach recreation tourism, the carrying capacity of the area, the preparation of action plans for development, and qualitative descriptive. The analysis uses Tourism Suitability Index Analysis, Regional carrying capacity, and in-depth interviews. Conclusion: 1) Karta Beach area is suitable for beach recreation with a value of 69; 2) DDK 54 people / day; and 3) Action Plan: a) arrangement of coastal axis road; b) construction of multi-purpose buildings, parking lots, water towers, warehouses, galleries, and toilet renovations.
{"title":"KAJIAN PENGEMBANGAN EKOWISATA PANTAI KARTA TANJUNG GUNDUL KABUPATEN BENGKAYANG","authors":"Hamdi","doi":"10.37567/sebi.v4i1.1284","DOIUrl":"https://doi.org/10.37567/sebi.v4i1.1284","url":null,"abstract":"Karta Beach, located in Karamunting village has its own charm. The purpose of the study to analyze the suitability of the area for beach recreation tourism, the carrying capacity of the area, the preparation of action plans for development, and qualitative descriptive. The analysis uses Tourism Suitability Index Analysis, Regional carrying capacity, and in-depth interviews. Conclusion: 1) Karta Beach area is suitable for beach recreation with a value of 69; 2) DDK 54 people / day; and 3) Action Plan: a) arrangement of coastal axis road; b) construction of multi-purpose buildings, parking lots, water towers, warehouses, galleries, and toilet renovations.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75434475","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}
Penelitian ini dilatarbelakangi oleh adanya indikasi bahwa pasar merupakan salah satu usaha dalam meningkatkan perekonomian seperti menjual kebutuhan sehari-hari. Dengan adanya usaha demikian diharapkan untuk memungkinkan pedagang dalam menciptakan kondisi ekonomi yang lebih baik dari sebelumnya. Terutama dalam pemenuhan kebutuhan para pedagang di pasar tersebut. Agar pencapaian ini dapat dilakukan secara maksimal maka dianggap perlu menggali potensi yang ada untuk dikembangkan lebih jauh lagi. Penelitian ini menggunakan pendekatan kualitatif deskriptif, dan termasuk jenis penelitian lapangan dimana peneliti terjun langsung kelapangan untuk mendapatkan data pada informan. Berdasarkan hasil penelitian menyimpulkan bahwa Pasar Rabu berpotensi terhadap peningkatan perekonomian pedagang muslim di Kecamatan Galing Kabupaten Sambas, karena memberikan kepuasan serta target yang ditentukan selalu tercapai.
{"title":"Potensi Pasar Rabu dalam Meningkatkan Perekonomian Pedagang Muslim di Kecamatan Galing Kabupaten Sambas","authors":"Juni Sherven Juni Sherven, Sri Deti","doi":"10.37567/sebi.v4i1.534","DOIUrl":"https://doi.org/10.37567/sebi.v4i1.534","url":null,"abstract":"Penelitian ini dilatarbelakangi oleh adanya indikasi bahwa pasar merupakan salah satu usaha dalam meningkatkan perekonomian seperti menjual kebutuhan sehari-hari. Dengan adanya usaha demikian diharapkan untuk memungkinkan pedagang dalam menciptakan kondisi ekonomi yang lebih baik dari sebelumnya. Terutama dalam pemenuhan kebutuhan para pedagang di pasar tersebut. Agar pencapaian ini dapat dilakukan secara maksimal maka dianggap perlu menggali potensi yang ada untuk dikembangkan lebih jauh lagi. \u0000Penelitian ini menggunakan pendekatan kualitatif deskriptif, dan termasuk jenis penelitian lapangan dimana peneliti terjun langsung kelapangan untuk mendapatkan data pada informan. \u0000Berdasarkan hasil penelitian menyimpulkan bahwa Pasar Rabu berpotensi terhadap peningkatan perekonomian pedagang muslim di Kecamatan Galing Kabupaten Sambas, karena memberikan kepuasan serta target yang ditentukan selalu tercapai.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":"43 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89343667","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}
Abstrak: ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENDAPATAN ONLINE SHOP PADA MASA PANDEMI COVID-19 DI KECAMATAN TANGARAN. Pandemi Covid-19 tidak hanya menyerang dari sisi kesehatan saja tetapi juga menyerang dari sisi ekonomi, banyak pelaku usaha yang mengalami penurunan pendapatan yang disebabkan wabah pandemi ini, namun hal itu tidak berlaku kepada pelaku usaha Online shop, beberapa diantaranya justru mengalami peningkatan pendapatan pada masa pandemi Covid-19. Pandemi Covid-19 memaksa pelaku usaha untuk berinovasi dan berkerja sama dengan teknologi, perkembangan teknologi yang sekarang terjadi mampu memunculkan inovasi-inovasi yang baru, salah satu inovasi dibidang muamalah yang tercipta karena perkembangan teknologi adalah Online shop. Penelitian pada skripsi ini termasuk kedalam penelitian kuantitatif dengan jenis penelitian field research (penelitian lapangan) yang dilakukan di Kecamatan Tangaran yang meliputi 8 desa yaitu Semata, Tangaran, Merpati, Simpang 4, Pancur, Arung Medang, Arung Parak, dan Merabuan. Dengan luas wilayah 186,67 km2 atau sekitar 2,92 % dari luas wilayah Kabupaten Sambas. dengan jumlah sampel 30 responden. Adapun yang menjadi responden pada penelitian kali ini adalah seluruh pelaku usaha Online shop di Kecamatan Tangaran. Penentuan sampel menggunakan teknik Sampling Purposive dengan kriteria responden yaitu: Menggunakan internet sebagai media tempat menawarkan, menjual dan kesepakatan transaksi terjadi, Pelaku usaha yang sudah memulai usahanya sekurang-kurangnya sejak tahun 2019 atau sebelum Covid-19 mewabah hingga sekarang. Teknik pengumpulan data dengan memberi kuesioner pada responden, wawancara dan dokumentasi. Dalam membuktikan dan menganalisis hal tersebut, maka digunakan uji validitas dan reliabilitas, uji asumsi klasik, Uji T berpasangan, uji t (parsial), dan Uji R2. Hasil pengujian menunjukkan bahwa: 1) nilai signifikan adalah 0,020 yang artinya nilai signifikan lebih kecil dari nilai a = 0,05, Karena nilai signifikan lebih kecil dari nilai a = 0,05 maka pandemi covid berpengaruh terhadap pendapatan Online shop di Kecamatan Tangaran 2) antara variabel independen teknologi dan Social distancing, variabel independen yang paling berpengaruh signifikan terhadap dependen (pendapatan Online shop di Kecamatan Tangaran) adalah variabel Social distancing dengan nilai koefisien tertinggi yaitu 0,148. Abstract: ANALYSIS OF FACTORS AFFECTING ONLINE SHOP INCOME DURING THE COVID-19 PANDEMIC IN TANGARAN DISTRICT. The Covid-19 pandemic does not only attack from the health side but also attacks from the economic side, many business actors have experienced a decrease in income caused by this pandemic, but this does not apply to online shop business actors, some of whom experienced an increase in income during the pandemic. Covid-19. The Covid-19 pandemic forces actors to try and cooperate with technology, technological developments that are now able to bring up innovations, one of the innovations in muamalah created due t
{"title":"ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENDAPATAN ONLINE SHOP PADA MASA PANDEMI COVID-19 DI KECAMATAN TANGARAN","authors":"Dayu","doi":"10.37567/sebi.v4i1.1152","DOIUrl":"https://doi.org/10.37567/sebi.v4i1.1152","url":null,"abstract":"Abstrak: ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENDAPATAN ONLINE SHOP PADA MASA PANDEMI COVID-19 DI KECAMATAN TANGARAN. Pandemi Covid-19 tidak hanya menyerang dari sisi kesehatan saja tetapi juga menyerang dari sisi ekonomi, banyak pelaku usaha yang mengalami penurunan pendapatan yang disebabkan wabah pandemi ini, namun hal itu tidak berlaku kepada pelaku usaha Online shop, beberapa diantaranya justru mengalami peningkatan pendapatan pada masa pandemi Covid-19. Pandemi Covid-19 memaksa pelaku usaha untuk berinovasi dan berkerja sama dengan teknologi, perkembangan teknologi yang sekarang terjadi mampu memunculkan inovasi-inovasi yang baru, salah satu inovasi dibidang muamalah yang tercipta karena perkembangan teknologi adalah Online shop. \u0000Penelitian pada skripsi ini termasuk kedalam penelitian kuantitatif dengan jenis penelitian field research (penelitian lapangan) yang dilakukan di Kecamatan Tangaran yang meliputi 8 desa yaitu Semata, Tangaran, Merpati, Simpang 4, Pancur, Arung Medang, Arung Parak, dan Merabuan. Dengan luas wilayah 186,67 km2 atau sekitar 2,92 % dari luas wilayah Kabupaten Sambas. dengan jumlah sampel 30 responden. Adapun yang menjadi responden pada penelitian kali ini adalah seluruh pelaku usaha Online shop di Kecamatan Tangaran. Penentuan sampel menggunakan teknik Sampling Purposive dengan kriteria responden yaitu: Menggunakan internet sebagai media tempat menawarkan, menjual dan kesepakatan transaksi terjadi, Pelaku usaha yang sudah memulai usahanya sekurang-kurangnya sejak tahun 2019 atau sebelum Covid-19 mewabah hingga sekarang. Teknik pengumpulan data dengan memberi kuesioner pada responden, wawancara dan dokumentasi. Dalam membuktikan dan menganalisis hal tersebut, maka digunakan uji validitas dan reliabilitas, uji asumsi klasik, Uji T berpasangan, uji t (parsial), dan Uji R2. \u0000Hasil pengujian menunjukkan bahwa: 1) nilai signifikan adalah 0,020 yang artinya nilai signifikan lebih kecil dari nilai a = 0,05, Karena nilai signifikan lebih kecil dari nilai a = 0,05 maka pandemi covid berpengaruh terhadap pendapatan Online shop di Kecamatan Tangaran 2) antara variabel independen teknologi dan Social distancing, variabel independen yang paling berpengaruh signifikan terhadap dependen (pendapatan Online shop di Kecamatan Tangaran) adalah variabel Social distancing dengan nilai koefisien tertinggi yaitu 0,148. \u0000Abstract: ANALYSIS OF FACTORS AFFECTING ONLINE SHOP INCOME DURING THE COVID-19 PANDEMIC IN TANGARAN DISTRICT. The Covid-19 pandemic does not only attack from the health side but also attacks from the economic side, many business actors have experienced a decrease in income caused by this pandemic, but this does not apply to online shop business actors, some of whom experienced an increase in income during the pandemic. Covid-19. The Covid-19 pandemic forces actors to try and cooperate with technology, technological developments that are now able to bring up innovations, one of the innovations in muamalah created due t","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83576758","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}
Masih banyak yang belum mengetahui bahwa banyak tokoh-tokoh ekonomi Islam yang telah memberikan sumabangsih pemikiran terhadap perkembangan ilmu ekonomi saat ini. Umumnya masyarakat menganggap bahwa ilmu ekonomi yang ada saat ini adalah hasil pemikiran para ilmuan barat. Salah satu contoh ekonom Islam yang dengan pemikirannya dapat menjadikan kekhallifahan Harun Al-Rasyd Berjaya perekonomiannya adalah Abu Yusuf. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif, dengan penelaahan dokumen. Deskriptif dalam arti peneliti akan menjelaskan permasalahan penelitian ini dengan cara mendeskripsikan secara sistematis dan akurat terhadap suatu data-data dan dokumen yang ada. Hasil penelitian ini menyimpulkan bahwa Abu Yusuf dalam kitabnya Al-Kharaj lebih banyak berkaitan dengan pendapatan negara dari sektor pajak dan pendistribusiannya dengan cara-cara yang benar sehingga diharapkan dapat meningkatkan kesejahteraan rayat.
{"title":"KONSEP PEMIKIRAN ABU YUSUF DALAM MANAJEMEN KEUANGAN NEGARA","authors":"Riva Abdillah","doi":"10.37567/sebi.v4i1.1285","DOIUrl":"https://doi.org/10.37567/sebi.v4i1.1285","url":null,"abstract":"Masih banyak yang belum mengetahui bahwa banyak tokoh-tokoh ekonomi Islam yang telah memberikan sumabangsih pemikiran terhadap perkembangan ilmu ekonomi saat ini. Umumnya masyarakat menganggap bahwa ilmu ekonomi yang ada saat ini adalah hasil pemikiran para ilmuan barat. Salah satu contoh ekonom Islam yang dengan pemikirannya dapat menjadikan kekhallifahan Harun Al-Rasyd Berjaya perekonomiannya adalah Abu Yusuf. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif, dengan penelaahan dokumen. Deskriptif dalam arti peneliti akan menjelaskan permasalahan penelitian ini dengan cara mendeskripsikan secara sistematis dan akurat terhadap suatu data-data dan dokumen yang ada. Hasil penelitian ini menyimpulkan bahwa Abu Yusuf dalam kitabnya Al-Kharaj lebih banyak berkaitan dengan pendapatan negara dari sektor pajak dan pendistribusiannya dengan cara-cara yang benar sehingga diharapkan dapat meningkatkan kesejahteraan rayat.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89556511","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}
Pub Date : 2022-06-30DOI: 10.31332/lifalah.v7i1.5500
Indri Yuliafitri, Ressy Siti Lathifah
This study aims to examine the influence and understanding of the community about Islamic banks on the decision to become a customer of Islamic banks. The data collection technique in this research is using a questionnaire. The data collection technique used in this study. In comparison, the data analysis method uses quantitative description. The study results show that individual understanding of usury and product knowledge does not affect the intensity of being a Sharia bank customer. Attitudes towards Islamic banks affect the intensity of being a customer of Islamic banks. Meanwhile, understanding usury, product knowledge, and attitudes towards Islamic banks affect the intensity of becoming a customer.
{"title":"Understanding Riba, Product Knowledge, and Attitudes: Influences on Intentions to Become Sharia Bank Customers","authors":"Indri Yuliafitri, Ressy Siti Lathifah","doi":"10.31332/lifalah.v7i1.5500","DOIUrl":"https://doi.org/10.31332/lifalah.v7i1.5500","url":null,"abstract":"This study aims to examine the influence and understanding of the community about Islamic banks on the decision to become a customer of Islamic banks. The data collection technique in this research is using a questionnaire. The data collection technique used in this study. In comparison, the data analysis method uses quantitative description. The study results show that individual understanding of usury and product knowledge does not affect the intensity of being a Sharia bank customer. Attitudes towards Islamic banks affect the intensity of being a customer of Islamic banks. Meanwhile, understanding usury, product knowledge, and attitudes towards Islamic banks affect the intensity of becoming a customer.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42887829","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}
Pub Date : 2022-06-30DOI: 10.31332/lifalah.v7i1.4155
A. Arimoro, Abba Amsami Elgujja, Abba Amsami Elgujja
Sub-Saharan Africa (SSA) lags other regions of the world as far as critical infrastructure is concerned. Even though the region has great potential, the governments in the region are constrained by budget deficits and competing demands for state resources. With limited access to foreign finance for private sector-led infrastructure procurement in most economies in SSA, this article examines how innovative financial products can be developed to unlock domestic finance for infrastructure. The article adopts a law and development approach. The article recommends the development of infrastructure mutual funds and Islamic finance as alternative sources for infrastructure finance in SSA. This recommendation is based on Prof YS Lee's adaptability to socioeconomic conditions theory.
{"title":"Raising private finance for public infrastructure in Sub-Saharan Africa: Exploring Infrastructure Mutual Funds and Islamic Finance","authors":"A. Arimoro, Abba Amsami Elgujja, Abba Amsami Elgujja","doi":"10.31332/lifalah.v7i1.4155","DOIUrl":"https://doi.org/10.31332/lifalah.v7i1.4155","url":null,"abstract":"Sub-Saharan Africa (SSA) lags other regions of the world as far as critical infrastructure is concerned. Even though the region has great potential, the governments in the region are constrained by budget deficits and competing demands for state resources. With limited access to foreign finance for private sector-led infrastructure procurement in most economies in SSA, this article examines how innovative financial products can be developed to unlock domestic finance for infrastructure. The article adopts a law and development approach. The article recommends the development of infrastructure mutual funds and Islamic finance as alternative sources for infrastructure finance in SSA. This recommendation is based on Prof YS Lee's adaptability to socioeconomic conditions theory.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49352157","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}
Pub Date : 2022-06-30DOI: 10.31332/lifalah.v7i1.3859
Mar’atul ‘Ainish Sholikhah, Fajar Nurdin
This research objective is to find out the effect of independent commissioners, institutional ownership, managerial ownership, and audit committees on tax avoidance of service companies listed on the IDX in 2016-2020. This quantitative study uses multiple linear regression analysis as a hypothesis test. This study used secondary data from the financial statements of service companies listed on the IDX in 2016-2020. There are 28 samples of service companies listed on the IDX with a research period of 2016-2020, which were selected using the purposive sampling method used in this research. The results showed that the independent board of commissioners, institutional ownership, managerial ownership, and the audit committee had a significant positive effect on tax avoidance with a coefficient of determination of 40.1%. Thus, independent commissioners, institutional ownership, managerial ownership, and audit committees have an important role in tax planning, namely tax avoidance.
{"title":"Corporate Governance and Tax Avoidance: A Study on Indonesian Listed Companies (2016-2020)","authors":"Mar’atul ‘Ainish Sholikhah, Fajar Nurdin","doi":"10.31332/lifalah.v7i1.3859","DOIUrl":"https://doi.org/10.31332/lifalah.v7i1.3859","url":null,"abstract":"This research objective is to find out the effect of independent commissioners, institutional ownership, managerial ownership, and audit committees on tax avoidance of service companies listed on the IDX in 2016-2020. This quantitative study uses multiple linear regression analysis as a hypothesis test. This study used secondary data from the financial statements of service companies listed on the IDX in 2016-2020. There are 28 samples of service companies listed on the IDX with a research period of 2016-2020, which were selected using the purposive sampling method used in this research. The results showed that the independent board of commissioners, institutional ownership, managerial ownership, and the audit committee had a significant positive effect on tax avoidance with a coefficient of determination of 40.1%. Thus, independent commissioners, institutional ownership, managerial ownership, and audit committees have an important role in tax planning, namely tax avoidance.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42752101","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}
Pub Date : 2022-06-30DOI: 10.31332/lifalah.v7i1.2644
Lamondo Lamondo, Nurmala N Sabon
Al-Syaibani is a significant scholar and economic thinker who is an Abu Hanifah student focusing on microeconomics. Al-Syaibani's economic thoughts can be seen in Kitab al-Kasb, al-Ikhtisab fi al-Rizq al-Mustahab, and Kitab al-Asl, which discuss income, guidelines for production and consumption behaviour, various forms of business such as trade, agriculture, industry and agreements. Work. Al-Syaibani's economic thinking in a modern context is still very relevant, especially in the concepts of al-kasb and al-Ikhtisab, which must refer to usability and usefulness. This research uses a literature study to examine the theory of al-kasb asyibani and its relevance to Indonesia's economic growth. The relevance found between al Kasba asy Syaibani's theory regarding the obligation to work, which is a production activity, is very closely related to the work ethic and productivity theory that in productivity, one of the most important facts is labour, in line with this to create high productivity there is an additional factor of human resources work the quality of its workforce accompanies that.
Al Syaibani是一位重要的学者和经济思想家，他是Abu Hanifah的学生，专注于微观经济学。Al-Syaibani的经济思想可以在Kitab Al-Kasb、Al-Ikhtisab fi Al-Rizq Al-Mustahab和Kitab Al-Asl中看到，他们讨论了收入、生产和消费行为准则、各种形式的商业，如贸易、农业、工业和协议。工作Al-Syaibani在现代背景下的经济思想仍然非常相关，特别是在Al-kasb和Al-Ikhtisab的概念中，这必须涉及可用性和有用性。本研究使用文献研究来检验al-kasb asyibani理论及其与印度尼西亚经济增长的相关性。al-Kasba asy Syaibani关于工作义务（一种生产活动）的理论与职业道德和生产力理论密切相关，即在生产力中，最重要的事实之一是劳动，与此相一致的是，要创造高生产力，还有一个额外的因素，即人力资源工作及其劳动力的质量。
{"title":"The Relevance of Work Ethics and Productivity in the Theory of Al-Kasb Asy-Syaibani","authors":"Lamondo Lamondo, Nurmala N Sabon","doi":"10.31332/lifalah.v7i1.2644","DOIUrl":"https://doi.org/10.31332/lifalah.v7i1.2644","url":null,"abstract":"Al-Syaibani is a significant scholar and economic thinker who is an Abu Hanifah student focusing on microeconomics. Al-Syaibani's economic thoughts can be seen in Kitab al-Kasb, al-Ikhtisab fi al-Rizq al-Mustahab, and Kitab al-Asl, which discuss income, guidelines for production and consumption behaviour, various forms of business such as trade, agriculture, industry and agreements. Work. Al-Syaibani's economic thinking in a modern context is still very relevant, especially in the concepts of al-kasb and al-Ikhtisab, which must refer to usability and usefulness. This research uses a literature study to examine the theory of al-kasb asyibani and its relevance to Indonesia's economic growth. The relevance found between al Kasba asy Syaibani's theory regarding the obligation to work, which is a production activity, is very closely related to the work ethic and productivity theory that in productivity, one of the most important facts is labour, in line with this to create high productivity there is an additional factor of human resources work the quality of its workforce accompanies that.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48929434","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}
Pub Date : 2022-06-30DOI: 10.31332/lifalah.v7i1.4007
Lis Supriyadi, Rosana Eri Puspita
This study explores the impact of economic literacy, self-control, religiosity, and lifestyle on consumption behaviour among Shopee customers. The research method utilizes path analysis to identify the influence of lifestyle variables that have been considered. This study’s regression analysis revealed that economic literacy, self-control, and religiosity negatively impacted consumptive behaviour. The variables of economic literacy, on the other hand, have a strong positive impact on lifestyle. Furthermore, self-control and religiosity have a negative and minor impact on one’s lifestyle. Lifestyle variable routes can mediate the influence of economic literacy on wasteful behaviour in the analytical test. On the other hand, lifestyle cannot mitigate the impact of self-control and religiosity on consumption.
{"title":"Economic Literacy, Self-Control, Religiosity, and Consumption: A Mediation Study on Shopee Users’ Lifestyle","authors":"Lis Supriyadi, Rosana Eri Puspita","doi":"10.31332/lifalah.v7i1.4007","DOIUrl":"https://doi.org/10.31332/lifalah.v7i1.4007","url":null,"abstract":"This study explores the impact of economic literacy, self-control, religiosity, and lifestyle on consumption behaviour among Shopee customers. The research method utilizes path analysis to identify the influence of lifestyle variables that have been considered. This study’s regression analysis revealed that economic literacy, self-control, and religiosity negatively impacted consumptive behaviour. The variables of economic literacy, on the other hand, have a strong positive impact on lifestyle. Furthermore, self-control and religiosity have a negative and minor impact on one’s lifestyle. Lifestyle variable routes can mediate the influence of economic literacy on wasteful behaviour in the analytical test. On the other hand, lifestyle cannot mitigate the impact of self-control and religiosity on consumption.","PeriodicalId":32053,"journal":{"name":"Li Falah Jurnal Studi Ekonomi dan Bisnis Islam","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46438640","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}
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