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Jalan G.Obos, Komplek Islamic Centre, Kelurahan Menteng, Kecamatan Jekan Raya, Kota Palangka Raya, Provinsi kalimantan Tengah
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INDONESIA
Jurnal Al-Qardh
Published by Institut Agama Islam Negeri Palangka Raya
ISSN : 23546034     EISSN : 25990187     DOI : 10.23971/jaq.v1i2.
Core Subject : Religion, Economy, Humanities, Social,
Religion Humanities Economics, Econometrics & Finance Social Sciences
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 6, No 2 (2021): AL-QARDH" : 6 Documents clear
Work Experience as a Moderating Variable of the Influence of Intelligence on the Performance of Malang Government Employees Tri Yulianto; Siswanto Siswanto; Masyhuri Masyhuri
AL-QARDH Vol 6, No 2 (2021): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jaq.v6i2.3268

Abstract

This study aims to see the effect of intellectual intelligence and emotional intelligence on employee performance with experience as a moderating variable. This research was conducted at the Public Works Department of Malang City. The type of research used is a quantitative approach research model using data in the form of numbers. The sample used as many as 122 respondents with the technique of taking census research. Two regression tests were carried out; the first was the independent variable test without the moderating variable, the second was carried out on all independent variables and the moderating variable. This study indicates that in the first test simultaneously or partially, all intellectual and emotional intelligence influence employee performance. After being moderated with work experience variables in the second test, intellectual and emotional intelligence variables become insignificant on employee performance. Thus, the moderating variable of work experience is only a moderating predictor variable.
Risk Mitigation Effects for Mudhārabah Financing Accounting Treatment (Case Study at Bank “YIX” in Aceh) Muslina Muslina; Angga Syahputra
AL-QARDH Vol 6, No 2 (2021): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jaq.v6i2.3144

Abstract

Mudharabah financing has a high level of risk caused by moral hazard and adverse selection. The existence of these two risks resulted in a simultaneous impact on the reputation and liquidity of the bank “YIX”, thus requiring risk mitigation. On the other hand, the risk mitigation action raises the contradiction of PSAK No. 105 in particular the recognition of financing, profit sharing and expenses. This study was conducted qualitatively by observing the phenomenon at the bank "YIX" and then describing it in the form of a combination of descriptions of the results of interviews, documentation and observations. The results of this study on risk mitigation measures for the accounting treatment of Mudharabah Financing have a negative effect, which is contrary to the statement of PSAK No. 105 Paragraph 12: recognition of mudharabah investments as investments; paragraph 22: does not justify recognizing profits from projected results of operations; paragraph 13 point c: does not allow charging fees without an agreement. If this is not mitigated, then the impact of financing risk will not only affect operations, but also reputation and even the potential for the loss of customers or investors because they are not prepared for the loss of funds due to the comprehensive application of the Mudharabah Financing concept.
The Position of Arbitration in Dispute Resolution of Islamic Financial Institutions Ni Nyoman Adi Astiti; Ghozali Rahman; Siti Nur Ibtisamah
AL-QARDH Vol 6, No 2 (2021): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jaq.v6i2.3461

Abstract

Arbitration in Islamic law is known as the term tahkim which comes from Arabic. Arbitration in Islam has been recognized in the Al-Qur’an, Sunnah and Ijmak. In Indonesia, sharia arbitration focuses on the field of muamalah or sharia-based civil law. Sharia arbitration is very relevant in resolving sharia banking disputes. The practice of tahkim has been done by the companions of the Apostle. Thus, the problems that are resolved by arbitration institutions are not against Islamic law, because Islamic law itself recognizes the legality of arbitration as dispute resolution. However, in the formation of an arbitration institution, elements prohibited by religion should not be included and its decisions are also not contradicting religious law. If a case is related to an arbitration institution to settle it, then according to Islamic law the official judicial institution is no longer authorized.
Analysis of Abnormal Returns and Financial Performance during Pandemic COVID-19: Jakarta Islamic index (JII) Maharani Syamsyyah Ashari; Ira Geraldina; Panubut Simorangkir
AL-QARDH Vol 6, No 2 (2021): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jaq.v6i2.3258

Abstract

This research uses quantitative research methods to determine the significant difference in the effect of financial performance on abnormal returns before and during the COVID-19 pandemic. Companies that are categorized as the Jakarta Islamic Index (JII) for 2020 are used as research samples with a saturated sampling technique, so the sample used in this research is 30 JII companies. Multiple linear regression analysis was used in testing the hypothesis with the E-Views version 10 program and a significance level of 5% (0.05). The test results show 1) the current ratio does not have a significant effect on abnormal returns, 2) profit margin does not have a significant effect on abnormal returns, 3) the debt to equity ratio does not have a significant effect on abnormal returns, 4) day sales outstanding does not. has a significant effect on abnormal returns. The results of descriptive statistics in the research show that there is no significant difference between the current ratio, profit margin, debt to equity, and outstanding day sales both before the COVID-19 pandemic and during the Covid-19 pandemic in Indonesia.
The Influence of Ownership Structure, Debt Structure, and Independent Commissioner on Earning Management Muhammad Yanuarsa; Dwi Marlina Wijayanti; Slamet Haryono
AL-QARDH Vol 6, No 2 (2021): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jaq.v6i2.3190

Abstract

This study aims to examine the effect of independent commissioners, blockholder ownership, long-term debt, short-term debt, institutional ownership, family ownership, and managerial ownership on earnings management. This study is a quantitative study with a sample of 71 companies listed on the Indonesia Stock Exchange in 2017-2019. The data is processed by multiple regression using E-views. The results show that long-term debt has a negative effect on earnings management and short-term debt has a positive effect on earnings management. Other results show that independent board of commissioners, blockholder ownership, institutional ownership, family ownership, and managerial ownership do not cause earnings management. The limitation of this study is that it does not use a sample in the financial sector. Nevertheless, this research contributes practically and theoretically. This study also facilitates the weaknesses of previous research by adding variables of debt structure and ownership structure.
The Risk Management of Gold Pawn Product in Bank Syariah Indonesia (BSI) Krian Branch Ardhi Seiva Ahmad; Ahmad Khoirur Rohim; Muhammad Arif Billah; Achmad Room Fitrianto
AL-QARDH Vol 6, No 2 (2021): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jaq.v6i2.3537

Abstract

The purpose of this research is to analyze the risk management of the BSI gold pawn product in the BSI Krian branch. This research is a qualitative research. In this research, the official of BSI Krian branch served as key informants which have a adequate knowledge about financing process BSI gold pawn. Data collection conducted through interview, documentation, and observation techniques. The result of this research shows that BSI Krian branch implements risk management on the BSI gold pawn product. There are four steps in the process of implementing risk management on the gold pawn product BSI Krian branch; risk identification, risk measurement, risk monitoring, and risk control. Besides implement risk management BSI Krian branch has prepared risk mitigation on the gold pawn product. The mitigation processes are to mitigate the miss gold estimation accuracy, the gold storage risk, the risk of payment failure or jamming, the last but not least is mitigate the gold price drop. In the implementation of risk management and risk mitigation by BSI Krian Branch there are two obstacles those are from internal and external banks. In the effort to face that obstacles, BSI Krian branch has had an effort to overcome both from internal and external banks. With the implementation of risk management on the gold pawn product by BSI Krian branch can prevent and minimize the risk which arise from that financing

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