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Jurnal Al-Qardh
ISSN : 23546034     EISSN : 25990187     DOI : 10.23971/jaq.v1i2.
Journal Alqardh published by Faculty of Islamic Economics and Business is aimed at being a medium for research results dissemination and scientific papers on the Indonesian economy and business among international academics, practitioners, regulators, and public. The Alqardh is issued two times annually, i.e., in July, and Desember. The Editor receives research manuscripts that not have been offered for publication elsewhere. Since its first issue published in 2016, the Journal Al-Qardh has more progress. Its commitment toward the development of education, especially in the realm of research, the aim Alqardh being a prestigious scholarly periodical in the world on the Indonesian economy and business
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Search results for , issue "Vol 1, No 2 (2016): AL-QARDH" : 10 Documents clear
KONSEP PENGELOLAAN PAJAK YANG ADIL PERSPEKTIF IBNU KHALDUN Jirhanuddin, Jirhanuddin
AL-QARDH Vol 1, No 2 (2016): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (95.947 KB)

Abstract

This research is motivated by the thought of Ibn Khaldun regarding taxes. According to Ibn Khaldun if the tax is too low, can not lead a government function, if the tax is too high, fiscal pressure becomes too strong, so the profits traders and producers declined and there goes their incentive to work.The purpose of this study was to learn the concept of a fair tax management perspective by Ibn Khaldun in order to build a modern economy that is equitable and to find out how the tax relevance according to Ibn Khaldun with todays modern economy.This research method used literature study (library research) with descriptive qualitative type of research. The data source consisted of Muqaddimah books as primary sources, work or theory that discussed of primary materials as secondary materials and the complement of primary and secondary materials as tertiary material. The approach in this study was a historical approach and philosophic. Data collection method used existing literature and data analysis used content analysis and the hermeneutic.The study concluded that the concept of fair tax perspective of Ibn Khaldun is a tax that is withdrawn from the taxpayer in accordance with the ability of taxpayers to pay and the money tax collection should be used properly and fairly as possible, according to Ibn Khaldun when the tax burden lighter, people have an incentive to try to be more active. Therefore, the business world become more advanced, leading to greater satisfaction among the people, because of the low tax burden while tax revenue will also increase, judging from the overall resources of land tax, the thought of Ibn Khaldun regarding taxes is very relevant to be applied to the condition of modern economy of this time where the economic situation is less stable, the situation of society more complicated, the prices of expensive life needs make people’s life difficult.
PENYELESAIAN SENGKETA HUTANG PIUTANG DI KALANGAN MASYARAKAT TALOHEN HULU KELURAHAN AMPAH KOTA KABUPATEN BARITO TIMUR Syarifuddin, Syarifuddin; Dakhoir, Ahmad; Azizah, Sri Dewi Nur
AL-QARDH Vol 1, No 2 (2016): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.938 KB)

Abstract

Debt is one of the activities muamalah are allowed in Islam. Most people choose the wrong place when the event of default of borrowing and cause disputes often occur crime and immoral actions against the borrower. Unlike the case with accounts payable disputes that occur in society Talohen Hulu. The purpose of this study was to determine the background of the debts, the form of contract debts and settlement of disputes when the event of default (wanprestasi)in among community of Talohen Hulu village of Ampah City district of East Barito. This study uses field research, the method used is descriptive qualitative approach. This research was conducted by collecting data that is direct observation, interviews, and gathering important documents. In addition it also examines Islamic books relating to debts that have been exacerbated by the arguments of the Quran and Hadits. The subjects consisted of 7 people (4 people of the debtor and the third person of the creditor). The results of this study show that, the background of the debts is because Profession mostly rubber farmers whose income does not settle in less favorable circumstances did not quite meet other needs caused owes the motive for the sudden need (Purposes of transportation schoolchildren and venture capital).It thus is reasonable and permissible. Then the transaction occurred at home lenders to comply with the terms and the applicable rules of the creditors, the form of contract is Qardhul hasan. Disputes which amounted to 2 people can finally be resolved by way of principled deliberation kinship known as its unique Indigenous community badamai banjar previously occurred despite the ongoing conflict between the parties promise (contract).
PENGARUH FASHION HIJAB TERHADAP PERILAKU KONSUMTIF MAHASISWI FAKULTAS EKONOMI DAN BISNIS ISLAM IAIN PALANGKA RAYA
AL-QARDH Vol 1, No 2 (2016): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.737 KB)

Abstract

Development of the world fashion at this time theis always increased. It can be demonstrated with the development of fashion hijab at this time. Many models are evolving hijab cause excessive purchasing behavior. Such behavior is the consumer behavior, is behavior that purchase goods or services in excess. For this study will focus on the effect on consumer behavior fashion hijab of student IAIN Palangkaraya to determine the effect on consumer behavior fashion hijab of student IAIN Palangkaraya with technique Product Moment Correlation analysis using SPSS 18.0 version. This research is a quantitative descriptive research type ex post facto, the authors use the data collection methods of observation and questionnaires. From the test results performed on the instrument 15 respondents with 24 items declared valid question and can be used to collect the data in the study sample. The population in this study are all mahasiwi Faculty of Economics and Business Islam IAIN Palangkaraya, while the sample amounted to 68 respondents student of the Faculty of Economics and Business Islam IAIN Palangkaraya and from the number of respondents were given a questionnaire to be answered. While the technical data analysis techniques used are product moment correlation analysis. Results of research techniques Pearson product moment correlation (r) shows that the correlation between Fashion hijab with the consumer behavior of 0.780. Based on the interpretation of the correlation coefficient r value , then 0.780 including the level of relations "strong". This shows that there is a strong relationship between fashion hijab with the consumer behavior . Moreover , the significance of the hijab fashion variable (X) and consumer behavior variable (Y) is 0,000. Based on the decision rules of the hypothesis , the probability value of 0.05 is greater than or equal to the probability value Sig . Or (0.05 ≥ 0.000) , then Ho is rejected and Ha accepted, meaning significantly. And the influence of fashion hijab on consumer behavior amounted to 60.9 % , while the remaining 39.1 % is influenced by other factors.
WAKAF PAKAIAN PERSPEKTIF EKONOMI SYARIAH Akbar, Wahyu
AL-QARDH Vol 1, No 2 (2016): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.413 KB)

Abstract

Clothes as primary necessity is the most needed especially if there is a disaster such as flood, eruption, fire and some other disasters. It is better if the clothes belong to some unlucky people, and it can be through benefaction instrument. So it can create the economy balancing which then be able to make a development of economy equalization, especially the primary needed (daruriyat) it is about clothes needed. It can be as a solution to the overage clothes which had by the rich men and also as a way to consumptive attitude that has been a life style and character of rich men toward clothes trend mode. The main aim of this study was to review the basic problem: (1) What were the economic values which had on the clothes of syariah economy perspectives? (2) How was the clothes benefaction ijtihad of syariah economy perspectives as economy development?This study was a library reseacrh, where specifically it was mentioned as deductive qualitative descriptive design in frame syariah ecoonomy by using histroical approach, conceptual approach, and syariah economy contextual approach, by using deductive qualitative descriptive analysis model, they were data reduction, data display, and verification. Data collected was analyzed by using retropsective method.The results of the study concluded that: (1) the economic values which had on the clothes of syariah economy perspectives were the function value and the benefit of human sustainability guarantee which placed on priority scale of human’s need. It was primary needed (daruriyat) which can guarantee the equilibrium of doing the life activity whether based on muamalah or worship. (2) the clothes benefaction ijtihad  of syariah economy perspectives as economy development were through two models they were consumptives benefaction (using directly without any production process) and productive benefaction (processing the clothes which economical) as a relevant idea to the new paradigm of benefaction in Indonesia and also as solution to consumptive attitude of the community toward the dynamic of clothes trend mode.      
PENGARUH FASHION HIJAB TERHADAP PERILAKU KONSUMTIF MAHASISWI FAKULTAS EKONOMI DAN BISNIS ISLAM IAIN PALANGKA RAYA Sa'adatunnisa Sa'adatunnisa
AL-QARDH Vol 1, No 2 (2016): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.737 KB) | DOI: 10.23971/jaq.v1i2.630

Abstract

Development of the world fashion at this time theis always increased. It can be demonstrated with the development of fashion hijab at this time. Many models are evolving hijab cause excessive purchasing behavior. Such behavior is the consumer behavior, is behavior that purchase goods or services in excess. For this study will focus on the effect on consumer behavior fashion hijab of student IAIN Palangkaraya to determine the effect on consumer behavior fashion hijab of student IAIN Palangkaraya with technique Product Moment Correlation analysis using SPSS 18.0 version. This research is a quantitative descriptive research type ex post facto, the authors use the data collection methods of observation and questionnaires. From the test results performed on the instrument 15 respondents with 24 items declared valid question and can be used to collect the data in the study sample. The population in this study are all mahasiwi Faculty of Economics and Business Islam IAIN Palangkaraya, while the sample amounted to 68 respondents student of the Faculty of Economics and Business Islam IAIN Palangkaraya and from the number of respondents were given a questionnaire to be answered. While the technical data analysis techniques used are product moment correlation analysis. Results of research techniques Pearson product moment correlation (r) shows that the correlation between Fashion hijab with the consumer behavior of 0.780. Based on the interpretation of the correlation coefficient r value , then 0.780 including the level of relations "strong". This shows that there is a strong relationship between fashion hijab with the consumer behavior . Moreover , the significance of the hijab fashion variable (X) and consumer behavior variable (Y) is 0,000. Based on the decision rules of the hypothesis , the probability value of 0.05 is greater than or equal to the probability value Sig . Or (0.05 ≥ 0.000) , then Ho is rejected and Ha accepted, meaning significantly. And the influence of fashion hijab on consumer behavior amounted to 60.9 % , while the remaining 39.1 % is influenced by other factors.
WAKAF PAKAIAN PERSPEKTIF EKONOMI SYARIAH Wahyu Akbar
AL-QARDH Vol 1, No 2 (2016): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.413 KB) | DOI: 10.23971/jaq.v1i2.635

Abstract

Clothes as primary necessity is the most needed especially if there is a disaster such as flood, eruption, fire and some other disasters. It is better if the clothes belong to some unlucky people, and it can be through benefaction instrument. So it can create the economy balancing which then be able to make a development of economy equalization, especially the primary needed (daruriyat) it is about clothes needed. It can be as a solution to the overage clothes which had by the rich men and also as a way to consumptive attitude that has been a life style and character of rich men toward clothes trend mode. The main aim of this study was to review the basic problem: (1) What were the economic values which had on the clothes of syariah economy perspectives? (2) How was the clothes benefaction ijtihad of syariah economy perspectives as economy development?This study was a library reseacrh, where specifically it was mentioned as deductive qualitative descriptive design in frame syariah ecoonomy by using histroical approach, conceptual approach, and syariah economy contextual approach, by using deductive qualitative descriptive analysis model, they were data reduction, data display, and verification. Data collected was analyzed by using retropsective method.The results of the study concluded that: (1) the economic values which had on the clothes of syariah economy perspectives were the function value and the benefit of human sustainability guarantee which placed on priority scale of human’s need. It was primary needed (daruriyat) which can guarantee the equilibrium of doing the life activity whether based on muamalah or worship. (2) the clothes benefaction ijtihad  of syariah economy perspectives as economy development were through two models they were consumptives benefaction (using directly without any production process) and productive benefaction (processing the clothes which economical) as a relevant idea to the new paradigm of benefaction in Indonesia and also as solution to consumptive attitude of the community toward the dynamic of clothes trend mode.      
KONSEP PENGELOLAAN PAJAK YANG ADIL PERSPEKTIF IBNU KHALDUN Jirhanuddin Jirhanuddin
AL-QARDH Vol 1, No 2 (2016): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (95.947 KB) | DOI: 10.23971/jaq.v1i2.631

Abstract

This research is motivated by the thought of Ibn Khaldun regarding taxes. According to Ibn Khaldun if the tax is too low, can not lead a government function, if the tax is too high, fiscal pressure becomes too strong, so the profits traders and producers declined and there goes their incentive to work.The purpose of this study was to learn the concept of a fair tax management perspective by Ibn Khaldun in order to build a modern economy that is equitable and to find out how the tax relevance according to Ibn Khaldun with today's modern economy.This research method used literature study (library research) with descriptive qualitative type of research. The data source consisted of Muqaddimah books as primary sources, work or theory that discussed of primary materials as secondary materials and the complement of primary and secondary materials as tertiary material. The approach in this study was a historical approach and philosophic. Data collection method used existing literature and data analysis used content analysis and the hermeneutic.The study concluded that the concept of fair tax perspective of Ibn Khaldun is a tax that is withdrawn from the taxpayer in accordance with the ability of taxpayers to pay and the money tax collection should be used properly and fairly as possible, according to Ibn Khaldun when the tax burden lighter, people have an incentive to try to be more active. Therefore, the business world become more advanced, leading to greater satisfaction among the people, because of the low tax burden while tax revenue will also increase, judging from the overall resources of land tax, the thought of Ibn Khaldun regarding taxes is very relevant to be applied to the condition of modern economy of this time where the economic situation is less stable, the situation of society more complicated, the prices of expensive life needs make people’s life difficult.
PENYELESAIAN SENGKETA HUTANG PIUTANG DI KALANGAN MASYARAKAT TALOHEN HULU KELURAHAN AMPAH KOTA KABUPATEN BARITO TIMUR Syarifuddin Syarifuddin; Ahmad Dakhoir; Sri Dewi Nur Azizah
AL-QARDH Vol 1, No 2 (2016): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.938 KB) | DOI: 10.23971/jaq.v1i2.632

Abstract

Debt is one of the activities muamalah are allowed in Islam. Most people choose the wrong place when the event of default of borrowing and cause disputes often occur crime and immoral actions against the borrower. Unlike the case with accounts payable disputes that occur in society Talohen Hulu. The purpose of this study was to determine the background of the debts, the form of contract debts and settlement of disputes when the event of default (wanprestasi)in among community of Talohen Hulu village of Ampah City district of East Barito. This study uses field research, the method used is descriptive qualitative approach. This research was conducted by collecting data that is direct observation, interviews, and gathering important documents. In addition it also examines Islamic books relating to debts that have been exacerbated by the arguments of the Qur'an and Hadits. The subjects consisted of 7 people (4 people of the debtor and the third person of the creditor). The results of this study show that, the background of the debts is because Profession mostly rubber farmers whose income does not settle in less favorable circumstances did not quite meet other needs caused owes the motive for the sudden need (Purposes of transportation schoolchildren and venture capital).It thus is reasonable and permissible. Then the transaction occurred at home lenders to comply with the terms and the applicable rules of the creditors, the form of contract is Qardhul hasan. Disputes which amounted to 2 people can finally be resolved by way of principled deliberation kinship known as its unique Indigenous community badamai banjar previously occurred despite the ongoing conflict between the parties promise (contract).
PERAN PEMERINTAH TERHADAP LANJUT USIA PADA PANTI SOSIAL TRESNA WERDHA SINTA RANGKANG DI KOTA PALANGKA RAYA Rahmaniar Rahmaniar; Enriko Tedja Sukmana; Sri wulandari
AL-QARDH Vol 1, No 2 (2016): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.755 KB) | DOI: 10.23971/jaq.v1i2.633

Abstract

Elderly was someone who was at the age of 60 years and older with conditions of reduced function of the health, social and economic.The condition was often the elderly had problems in terms of neglected or abandoned by families and communities. Overcoming the problems of the elderly in neglected or abandoned, the government has been providing social welfare institution of Tresna Werdha Sinta Rangkang for the elderly. Social welfare institution was a residence for the elderly who did not had a place to stay with the purpose of empowering the neglected elderly and abandoned. However, such observations can be in social welfare institution have a policy that only receives elderly healthy and independent. In fact, that should be more in need were elderly who were not in these circumstances in order to be empowered in this social institution.Then, with the issue of this study discusses the role of government to the elderly at social welfare institution of tresna Werdha Sinta rangkang in the city of Palangkaraya. The formulation of the problem, namely: (1) What is the role of government on the economy of the elderly in the city of Palangkaraya. (2) How is the role of government to the elderly in Social Welfare Institution Tresna Werdha Sinta rangkang.This study, a field research using qualitative descriptive approach.The object of this study is the role of government in the city of Palangka Raya and the research subject is the section head elderly Provincial and head of the Social Welfare Institution of Tresna Werdha Sinta Rangkang in the city of Palangkaraya. Methods of data collection by observation, interview and documentation. This results indicate that the function of government on the economy of the elderly in the city of Palangka Raya with the function of community empowerment through productive economic business assistance program. The assistance was in addition to venture capital for income elderly. Then the role of the government to social welfare institution Tresna Werdha Sinta Rangkang with service function society through meeting the needs of the elderly both in compliance with food and clothing and health care. It was the role of government to the elderly was maximal however, further enhanced by not limiting the client acceptance process  
MANAJEMEN DANA IURAN RUKUN KEMATIAN DI PUNTUN KOTA PALANGKA RAYA Jirhanuddin Jirhanuddin; Ahmad Dakhoir; Sulistyaningsih Sulistyaningsih
AL-QARDH Vol 1, No 2 (2016): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.481 KB) | DOI: 10.23971/jaq.v1i2.634

Abstract

The existence of rukun kematian (RKM) nowadays is extremely helpful for the society. Therefore, it needs a good management in order to make RKM running well and functioning as the purpose when it was established. However, the result of observation toward RKM Puntun, Palangka Raya showed several inexpediencies about the application of management elements and the distribution of compensation that given by RKM. Then this research discussed about funding management and compensation practices by RKM to its member. There were two problems of the study: (1) How is the funding management in RKM in Puntun, Palangka Raya, (2) Is the distribution of compensation appropriate with ta’awun principal.            This research used qualitative-descriptive approach which the object of the study was funding management of RKM Puntun, Palangka Raya and appropriate distribution of compensation with ta’awun principal. Meanwhile, the subject of the study consisted of 3 board members. Collecting data method was used observation, interview, and documentation. Whereas, data validation was proven with triangulation technique then analyzed with collection, reduction, display, and conclusion method.            Through various reference of theory that was used in order to support the study. The result of funding management of RKM Puntun, Palangka Raya was not fully applied the management elements. Afterwards, the distribution of compensation of RKM was not fully applied ta’awun principal as well. This can be seen when parties from RKM provides a perind for 3 months against members of the new register, in a period of 3 months before new members receive accident (died), then the member is not entitled to receive compensation from the RKM.

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