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Laa Maisyir Jurnal Ekonomi Islam
Published by Universitas Islam Negeri Alauddin Makassar
ISSN : 24769371     EISSN : lamaisyir     DOI : https://doi.org/10.24252/laamaisyir
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Laa Maisyir adalah jurnal ekonomi Islam yang fokus kajian tentang pemikiran ekonomi syariah yang mencakup beberapa bidang kajian seperti jual beli, sewa, gadai, bagi hasil, serta perkembangan transaksi ekonomi seperti jual beli e-commers. Sehingga jurnal ini diharapkan mampu memberikan khasanah pemikiran ekonomi Islam yang uptudate atau kekinian.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "VOL 8, NO 2 (2021)" : 8 Documents clear
Consumerism and Rationality Against Cultural Influence Sirajuddin Sirajuddin; Nurmiati Nurmiati
LAA MAISYIR: Jurnal Ekonomi Islam VOL 8, NO 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v8i2.23161

Abstract

The culture of consumerism has expanded globally. Basically, this ideology is a derivative of investment capitalism which gives rise to a spirit of consumption with the aim of forming "self-identity". As a result, consumerism causes new problems in the order of life, namely psychological and manipulative damage, the formation of new social constructs, as well as economic inequality and ecological damage. This study aims to examine the assumptions in Islamic rasionality on the influence of consumerism. This research is a descriptive qualitative  with systematic literature review(SLR) analysis tool to cary out studie, interpretations, extractions, and synthetic retrieval of previous studies. The results showed that the Islamic rationality described in the al-Qur’an is able to answer the problems caused by consumerism that occur. The assumptions in Islamic consumption that are interpreted in the Qur'an are: Consuming halal and thayyib and avoiding haram consumption; consumption is balanced simply and in moderation; consuming by prioritizing priority needs and social consumption; conduct sustainable and responsible consumption.
Financial Performance and Company Zakah Payment on Islamic Banks in Indonesia Fitri Yetty; Ade Nur Rohim; Praptiningsih Praptiningsih
LAA MAISYIR: Jurnal Ekonomi Islam VOL 8, NO 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v8i2.17018

Abstract

Financial performance is an indicator of commercial functions in Islamic banks, along with zakah as an indicator of social function. The influence between the two is important to know in order to encourage efforts and strategies for developing Islamic banks. This article aims to describe the description of profitability and zakat payments of Islamic Commercial Banks and to verify the effect of profitability on company zakat payments. The research method used in this research is quantitative research methods using SPSS for data analysis. This study uses secondary data from five Islamic Commercial Banks as research samples from 14 existing BUS during the 2015-2019 period. This study found the fact that the variables ROA, ROE, and BOPO simultaneously have a significant effect on zakat. Meanwhile, ROA and ROE partially have a significant effect on zakat. While BOPO partially does not affect zakat.
Laundry Business Opportunities Of Covid-19: An Analyses From Maqashid Al Syariah Arwin Arwin Adam; Besse Faradiba
LAA MAISYIR: Jurnal Ekonomi Islam VOL 8, NO 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v8i2.19866

Abstract

This study aimed to analyze the laundry business opportunities in the midst of the covid-19 pandemic in Parepare. This study used feasibility analysis in some aspects including marketing, human resource management, technical and technological aspects, legal aspects and investment feasibility aspects in the form of Payback period (PP), Benefit Cost Ratio (BCR), Net Present Value (NPV) and Internal Rate of Return (IRR). The sampling technique was purposive sampling utilizing Firman Laundry and BMR Laundry as samples with data analysis of maqashid al sharia al Khassah ibn Asyur. The results of the research showed that the marketing aspect was feasible because it was strategically located. The human resource management aspect exhibited a simple organizational structure but was able to provide benefits. The technical and technological aspects had used a drying machine, a washing machine with steam technology, and the investment feasibility aspect obtained were from PP, BCR, NPV, IRR which both were able to exceed the profit target set by the business owner so that this business had a great opportunity despite the pandemic in Parepare. Besides, it produced a description maqashid Khassah by Ibn Asyur covering al rawaj, al wuduh, al-hifz, al tsibat and al adl.
Altman Z-Score Model to Analyze Bankruptcy of Islamic Commercial Bank POJK No. 12/POJK.03/2020 Nur Ellyanawati Esty Rahayu; Usmansyah Usmansyah
LAA MAISYIR: Jurnal Ekonomi Islam VOL 8, NO 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v8i2.23097

Abstract

This study aims to analyze the financial performance of Islamic Banks BOOK 1 with the existence of Financial Fervices Authority (OJK) Regulation No. 12/POJK.03/2020 concerning Commercial Bank Consolidation which stipulates a bank's core capital of at least IDR 3 trillion in 2022. This study employed the Z-Score data analysis method to predict bankruptcy by taking samples of PT Bank Syariah Bukopin, PT Bank Victoria Syariah, and PT Bank Aladin Syariah Tbk. The results of the Z-Score calculation are used to improve financial performance in order to attract investors and determine a strategy for increasing core capital to comply with the POJK provisions on commercial bank consolidation. Banks can determine the strategy that the author recommends to comply with the POJK provisions, including: 1) Merger, consolidation, or integration 2) Bank takeover 3) Increase in minimum core capital through the issuance of new shares (right issue) for banks that have been listed on the Indonesia Stock Exchange, additional core capital from the parent bank, or exploration of new investors both from within the country and abroad.
The Legality Of Zakat Blockchain In Indonesia: In the Perspective of Islamic Law and Indonesian Positive Law Ayu Rahayu Nurhalizah; Sirajul Arifin; Aldi Khusmufa Nur Iman
LAA MAISYIR: Jurnal Ekonomi Islam VOL 8, NO 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v8i2.22260

Abstract

The amount of zakat funds that must be distributed to mustahiq as well as demands for a guaranteed security system in zakat management become the main focus to attain the goal of zakat management; that is to improve the effectiveness and efficiency of services. Therefore, to attend this goal, blockchain technology is created, which is a digital data storage system consisting of multiservers. This current study explains the legality and validity of zakat blockchain in Indonesia. In collecting data, qualitative approach was employed established in the form of literature review. The techniques of data analysis used were data reduction, data presentation, data triangulation, verification and conclusion of the obtained data. The results indicate that blockchain technology for zakat management is permissible to be used as long as it is not against the Shari’a principles and does not cause mafsadah (harm) or negative consequences. However, regulation that specifies the technology of zakat blockchain in Indonesia is not issued yet, and also some obstacles in its application are still found due to the regions of Indonesian have conditions that are different from one another.
The Role of Islamic Bank in Optimizing Zakat in Aceh Asra Asra; Angga Syahputra
LAA MAISYIR: Jurnal Ekonomi Islam VOL 8, NO 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v8i2.23270

Abstract

The existence of Islamic Finance in almost the whole areas of Aceh should result in prosperity to the people of Aceh (Acehnese). However, things occurred in the actual condition is completely the opposite, which according to the data, it shows that Aceh became the poorest province on the island of Sumatra in 2020. This study employed qualitative data concerning on discovering the role of Islamic banks in optimizing zakat in Aceh. The data was conducted under the form of literature review. The data sources used were secondary data through existing literatures, previous researches, and other relevant data. The results of the study indicate that Islamic banks have a significant role in optimizing zakat in Aceh. This covers the role of the Islamic bank as a central intermediary among various parties and their performances piloted by the resources they have. These roles include building interconnections between Islamic social finance and Islamic commercial finance, promoting and developing applications of Islamic principles through CSR funds, collaborating with various LAZs by utilizing existing banking facilities to collect zakat funds and increasing zakat literacy to customers.
Development Of Halal Tourism The Land Above The Clouds In North Toraja Regency Trisno Wardy Putra
LAA MAISYIR: Jurnal Ekonomi Islam VOL 8, NO 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v8i2.24103

Abstract

Halal tourism is a tourism that prioritizes to provide facilities for visitors that are in accordance with Islamic teachings. However, halal tourism is often misinterpreted by people that accordingly results in misunderstandings among the communities. This study aims to explain the development of halal tourism in the Land above the Cloud, pong torra’ in North Toraja Regency. The method employed was qualitative method, which specifically used descriptive analytical approach to holistically understand the phenomenon that occurred in the area being investigated. The result revealed that the development of halal tourism in North Toraja Regency still became polemics which was accordingly rejected as the immediate impact of the lack of socialization to the community. In addition, the provision of Islamic religious facilities and infrastructure prepared by the manager had not been maximized. Based on the result of this study, it can be concluded that intense communication is highly required between the government and the community to avoid the misconception about halal tourism. Furthermore, it is necessary to improve the facilities and infrastructure in order to attract more Muslim tourists to visit.
Performance Efficiency Of Zakat Management Organization (OPZ) In Indonesia Intan Manggala Wijayanti; Mohamad Andri Ibrahim; Eva Fauziah; Dina Gustriana; Nadya Az-zahra
LAA MAISYIR: Jurnal Ekonomi Islam VOL 8, NO 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v8i2.24318

Abstract

This study aims to measure the efficiency level of OPZ performance in Indonesia from 2017 to 2019 period. This study employed non-parametric quantitative methods, and the technique of data collection was documentation which was collected from secondary data, including annual financial reports of BAZNAS, Rumah Zakat, Dompet Dhuafa, ACT, and PKPU for the period 2017-2019. There were two variables i.e. input and output variables. The input variable consists of total assets and operational costs, while the output variable is the receipt and the distribution of zakat funds. According to the analysis result using DEA method, it shows that the institutions with efficiency levels of 100% in 2017 were ACT, BAZNAS, and Dompet Dhuafa; Dompet Dhuafa and Rumah Zakat in 2018; and in 2019 were BAZNAS and Rumah Zakat. In 2018 and 2019, the efficiency values of ACT were relatively declined, while from 2017 to 2020 PKPU did not reach 100% or inefficiency. Inefficiency can be handled by setting targets according to the amount specified in the calculation of DEA scale efficiency.

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