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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
Articles 6 Documents
Search results for , issue "Vol 4 No 1 (2019): AL-QARDH" : 6 Documents clear
Sustainability Balanced Scorecard: an Alternative to Apply Legitimacy Theory Pertiwi, Imanda Firmantyas Putri; Hidayati, Isnaini Nur; Retno Meilani, Sayekti Endah; Rahmayati, Anim
AL-QARDH Vol 4 No 1 (2019): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

Purposes. Sustainability Balanced Scorecard (SBSC) is the development of balanced scorecard as a comprehensive company performance appraisal method, which the assessment focus on financial perspective, customer, internal business processes, growth and learning as well as the social and environmental perspective as an effort of sustainability. This sustainability effort is in line with the legitimacy theory, which states that the company should be run in accordance with the prevailing norms of the place where the company is located. Madukismo Sugar Company (PG. Madukismo) is a company that has potential environmental destruction is the subject of this research. This research is intended to provide an overview of PG Madukismo's performance evaluation using the SBSC method, whether it is able to explain the legitimacy theory.Method. The case study with a descriptive qualitative method by triangulation system becomes a method of this research development.Findings. Outlined, the performance of PG Madukismo shows good results, the financial perspective shows some improvement, profit has increased, as well as efficiency. The customer's perspective also shows satisfactory performance, the high level of customer retention and the minimum level of complaints is enough to explain. The internal business process perspective results are also satisfactory, innovation on production, sales and after-sales processes are considered good. A less encouraging perspective is the perspective of growth and learning, even though employee retention is good but the amount of employee training actually shows a downward trend. Last but not least, is a social and environmental perspective. The results obtained were quite surprising, although in 2016 the news about Madukismo waste management was less pleasant, in 2018 Madukismo was able to improve its waste management and get a positive response from surrounding communities who said that the stench from Madukismo waste continued to decrease.Implication. This research gives insight and detail of how to assess a company using five perspectives of SBSC to prove that legitimacy theory can be applied and bringing the hope of sustainable business.Keyword: Sustainability Balanced Scorecard, green accounting, social and environmental, PG.Madukismo
PENGUPAHAN DALAM EKONOMI ISLAM TELAAH TAFSIR KONTENPORER AL-MISHBAH muyasarah, iin
AL-QARDH Vol 4 No 1 (2019): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Artikel ini mendiskripsikan tentang pengupahan dalam ekonomi Islam yang didasarkan oleh tafsir kontenporer al-mishbah. Kajian ini membahas tentang pengupahan, disebebkan oleh banyak sekali terjadi di masyakat pengupahan-pengupan yang tidak sesuai atau tidak mampu memenuhi kehidupan pekerjanya. Mengunakan metode penelitian kualitatif dengan pendekatan hermeneutika double movement sehingga diperoleh hasil yaitu, Standar upah minimum dalam Islam harus memenuhi dua syarat yaitu syarat adil dan layak di mana upah yang diterima seorang pekerja harus dapat mencukupi kebutuhan pokok pekerja dan keluarganya. Dan jika upah yang diterima tidak mencukupi kebutuhannya, maka Islam sendiri mengkatagorikan pekerja dalam ashanaf yang berhak menerima zakat.
ANALISIS LOYALITAS KONSUMEN PRODUK BERLABEL HALAL Izzah Lubis, Nurul
AL-QARDH Vol 4 No 1 (2019): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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This article aims to determine how much is the influence the product quality, brand image and halal label to consumer loyalty product of PT. Unilever Indonesia. The research method used is quantitative approach with multiple linear regression analysis. The research used primer and secondary data from consumer product of PT. Unilever Indonesia in Desa Hutaraja. The result of the research showed that there was the positif influence of product quality and brand image variable to the consumer loyalty product of PT. Unilever Indonesia in Desa Hutaraja. The result of the research also showed that there was not influence of
PENGARUH JENIS PRODUK PAKAIAN DAN PENETAPAN HARGA TERHADAP PERMINTAAN KONSUMEN DI KOTA PALANGKA RAYA Farid, Fuad Muhajirin
AL-QARDH Vol 4 No 1 (2019): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Salah satu produk yang perkembangannya sangat cepat pada zaman sekarang ini berhubungan dengan pakaian. Pakaian adalah kebutuhan pokok manusia selain makanan dan tempat tinggal (rumah). Manusia membutuhkan pakaian untuk melindungi dan menutup dirinya. Namun seiring dengan perkembangan kehidupan manusia, pakaian juga digunakan sebagai simbol status, jabatan, ataupun kedudukan seseorang yang memakainya. Bisnis penjualan pakaian sekarang ini memang sangat berkembang, ini terbukti dengan semakin banyaknya muncul butik, distro dan online shop yang menjual berbagai jenis pakaian. Fenomena ini di akibatkan karena meningkatnya permintaan pasar. Untuk itu penelitian ini akan difokuskan pada pengaruh jenis produk pakaian dan penetapan harga terhadap permintaan produk di Kota Palangka Raya dengan studi kasus di Toko Yulia. Tujuan penelitian ini untuk mengetahui pengaruh jenis produk pakaian dan penetapan harga terhadap permintaan produk. Jenis penelitian ini merupakan jenis penelitian kuantitatif. Penelitian ini merupakan penelitian yang dilakukan secara langsung di lapangan atau bisa disebut dengan field research dengan menggunakan analisis regresi linier berganda. Sampel penelitian berjumlah 400 responden konsumen yang membeli di Toko Yulia. Metode pengumpulan data penulis menggunakan angket.Hasil dari penelitian ini menunjukkan nilai F sebesar 241,559. Apabila menggunakan F tabel sebesar 0,0983 maka artinya ada pengaruh secara signifikan antara jenis produk pakaian dan penetapan harga secara simultan terhadap permintaan produk. Hasil penelitian ini juga menunjukkan bahwa nilai R Square sebesar 0,549 yang dapat diartikan bahwa variabel jenis produk pakaian dan penetapan harga mempunyai pengaruh sebesar 54,9 % terhadap variabel permintaan produk, sedangkan 45,1% lainnya dipengaruhi oleh faktor-faktor di luar dari variabel jenis produk pakaian dan penetapan harga. Dengan model Regresi linier berganda
PERKEMBANGAN SISTEM PEMBAYARAN DIGITAL PADA ERA REVOLUSI INDUSTRI 4.0 DI INDONESIA Tarantang, Jefry; Awwaliyah, Annisa; Astuti, Maulidia; Munawaroh, Meidinah
AL-QARDH Vol 4 No 1 (2019): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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In line with the rapid development of technology, patterns and payment systems in economic transactions continue to change. Technological advances in the payment system are shifting the role of cash (currency) as a means of payment in the form of digital payments that are more efficient and economical. In its development, several countries have discovered and used electronic payment products known as Electronic Money (e-money). The presence of non-cash payment instruments mentioned above, is not only caused by innovations in the banking sector but also driven by the public's need for practical payment instruments that can provide convenience in conducting transactions. This paper aims to analyze the impact of the development of digital payment systems on the existence of cash in the era of the digital economy. In addition, this also minimizes the risks that can be caused by the use of digital payment systems and prevents inflation due to the large amount of cash in circulation. The method used in this paper is qualitative and is supported by a phenomenological approach. The results of this study indicate that technological advancements in the era of the digital economy (Industrial Revolution 4.0) are indeed unavoidable, especially in the rapid development of digital payment systems. Digital payment systems have advantages and disadvantages. But in general, the advantages of digital payment systems outweigh the disadvantages. The presence of this digital payment system does not mean eliminating the existence of cash. However, the existence of a digital payment system can also minimize the occurrence of inflation due to the large amount of money circulating in the community.
PENGARUH PEMILU PRESIDEN INDONESIA TAHUN 2019 TERHADAP ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY STUDI PADA SAHAM LQ45 Ivani, Nurul Saadah
AL-QARDH Vol 4 No 1 (2019): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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AbstractThis research uses event study analysis methode. The research periode used was 10 trading days, 5 covering days before the event and 5 days after the Indonesian presidential election 2019. The research is tested by using one sample t-test and paired sample t test. One sample t-test result indicates that abnormal return is significant negative before and after the event. However, the result of Paired Sample t-test shows that there is no significant difference between average abnormal return (ARR) before and after political event of Indonesian presidential election 2019. The result of Paired Sample t-test also shows that there is no significant difference between average trading volume activity (TVA) before and after political event of Indonesian presidential election 2019.Key word: Event Study, Abnormal Return, Trading Volume Activity, presidensial election.

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