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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 8 No 2 (2023): AL-QARDH" : 6 Documents clear
Exploration of Shariah Non-Compliant Risk: Evidence from Indonesia Ma'ruf, Aminudin; Wulandari, Asih Putri
AL-QARDH Vol 8 No 2 (2023): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

Sharia non-compliance is a peculiar risk that Islamic financial institutions must face. This study aims to explore and analyse the presence of Sharia non-compliant risk in Indonesia. The method used in this study is a descriptive normative legal research method with a qualitative approach, using related literature books and journals. The study's data was obtained from religious courts in Indonesia and Sharia committee data from the annual reports of Indonesian Islamic banks. The study results concluded that some Sharia non-compliance risk cases in Indonesia need serious attention from the Islamic financial industry. The Sharia non-compliance cases are dominated by default in Shariah. Therefore, the study urges maximization of the role of the Sharia committee and the development of the nation's literacy of Islamic economics and finance. The study comes with recommendations for policymakers and carries some limitations for future studies in Shariah non-compliant risk.
Murabahah Bil Wakalah Agreement at Bank Aceh Syariah: a Study of Used Car Ownership Finance Wahyudani, Zulham; Zulhilmi, Zulhilmi
AL-QARDH Vol 8 No 2 (2023): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

This paper aims to analyze the practice of murabahah contracts at Bank Aceh Syariah Langsa. So far, the paradigm for developing car ownership financing contracts has been the use of Murābahah contracts. In practice, banks often give customers money instead of cars, not in accordance with previously understood contracts, this becomes a dilemma for customers because in conditions like this, the inclusion of a wakalah contract which is part of the tabaru' contract to apply for financing at Bank Aceh Sharia. This research is included in non-doctrinal research with a conceptual approach. The context approach is used to analyze theoretically and practically related to the use of murabahah contracts. The research results show that Bank Aceh Syariah Langsa has not used a murabahah contract, this is because; first, the bank does not have sufficient expertise or experience in buying and selling cars; second, the tendency of customers and banks to use wakalah contracts as mandates for customers who want to buy a car. third, the banking sector does not have in-depth knowledge about the type of car, car price, car condition, or the legality of the customer's car transaction. Because the bank has handed over money to the customer to pay for the car to the seller. This article contributes to the importance of customer and bank understanding of the murabahah bil wakalah contract which requires collaboration between the bank, the seller and the customer for the monitoring process in purchasing a car to avoid conditions and gharar in buying and selling transactions. Because banks are not institutions that exclusively focus on buying and selling activities.
Application of Binary Logistic Regression Analysis on Household Welfare in Banjarmasin City Norhidayati, Annisa; Farid, Fuad Muhajirin; Annisa, Selvi; Hamidy, Anwaril
AL-QARDH Vol 8 No 2 (2023): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

Household welfare refers to the conditions in which households can achieve a good standard of living and fulfill their basic needs. CIFOR states that decreasing poverty can be interpreted as increasing prosperity. Based on data on the number of poor people in South Kalimantan in 2022, Banjarmasin City has the highest number of poor people and has not yet met the poverty target contained in the South Kalimantan Regional RPJM for 2021
Analysis of Financing Strategy in the Era and Post COVID-19 (Case Study of PT. Mandiri Tunas Finance) agustin, Riska; Kalimah, Siti; Khayati, Ismatul
AL-QARDH Vol 8 No 2 (2023): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

The COVID-19 pandemic is a global challenge that affects the economy, including the performance and the function of financial institutions in Indonesia. PT. Mandiri Tunas Finance (MTF) has increased in credit risk and decreased in the sales volume in 2020 by 45.75% compared to 2019 before COVID-19. However, post COVID-19, MTF has succeeded in implementing strategies to improve its credit risk and sales volume. The purpose of this research is to identify and to analyze the implementation of marketing strategies and MTF credit restructure in saving customers' bad credit in the era and post COVID-19. This study uses a descriptive qualitative research methods. Data was collected through interviews, documentation and analysis of financial reports. Sampling was done by purposive sampling technique. In case of sales decline, MTF implemented a more active marketing strategy based on the components of Kotler's marketing strategy, namely segmenting, targeting and positioning, which had an impact on MTF's sales volume, which increased in 2021 by 34.98% and in 2022 increased by 47%. 77% compared to the previous year. In the case of bad credit and customer default, the solution is to restructure credit according to the customer's condition. This has an impact on the movement of the NPF ratio from 2019 to 2022 under 1%.
Loss Accounting Practices among Takjil Sellers Grounded in Local Cultural And Religious Values Thalib, Mohamad Anwar; Jusuf, Febiola; Tariki, Cindri; Pinga, Rika Oktaviyani
AL-QARDH Vol 8 No 2 (2023): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

This study aims to formulate loss accounting practices by takjil sellers based on local cultural values. This research uses a qualitative method. This study uses an Islamic ethnomethodological approach with five data analysis stages: charity, knowledge, faith, revelation, and courtesy. The results of the study found two ways for takjil sellers to avoid losses: distributing the remaining takjil merchandise for free to neighbors and family and giving bonuses. This loss accounting practice is conditional on the value of sharing, among others. Within the Islamic culture of Gorontalo, elders commonly impart this principle using the expression "lumadu diila o'onto, bo wolu-woluwo," which signifies the presence of something unseen yet still existing. The meaning is that this expression teaches that in life, don't just chase what is visible but also look for something that is invisible but exists. The value of sharing among others is living with the spirit of seeking sustenance that God blesses. This research contributes to the existence of local wisdom value-based loss accounting practices. The conclusion from the findings of this research is that takjil sellers practice loss accounting, which is not limited to material (money) but is conditional on non-material values in the form of local wisdom and religiosity.
Analysis of Consumption Behaviour of Millennial Housewives: A Case Study in Pacitan Based on Al-Ghazali's Consumption Theory Alam, Azhar; Purwaningsih, Rista; Isman, Isman
AL-QARDH Vol 8 No 2 (2023): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

Consumption behaviour is part of human life's needs, which are also regulated in Islam. However, the phenomenon of the emergence of Islamic economics has not completely changed people's consumption behaviour to be more in line with Islamic teachings. This research aims to determine the consumption behaviour of millennial homemakers in Pacitan and its suitability in terms of Al-Ghazali's consumption theory. This study used a case study in Pacitan by interviewing 20 informants in depth from various literature related to consumption behaviour in Islam. The research results show that their consumption behaviour always prioritizes fulfilling primary needs in the form of food, shelter, clothing, education and health. When faced with a choice between needs and desires, desires will be fulfilled after primary needs are met. Apart from that, they also always use halal assets and goods and make plans to save for their children's education costs or if there is a sudden need. However, a group of millennial housewives are still wasteful and stingy and have not paid zakat and alms as a form of concern for the surrounding environment. This research is an initial study revealing the study of people's consumption behaviour based on Islamic economic thinkers. The study can be a reference for studying Islamic consumption behaviour for academics and improving people's consumption behaviour.

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