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al-qardh@iain-palangkaraya.ac.id
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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
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 198 Documents
Millennials Response on The Existence of The First Sharia Electronic Money in Indonesia Halimah, Imtyazul Hikmah; riza, Alex fahrur
AL-QARDH Vol 7 No 2 (2022): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

The growth of technology this day makes it a necessity in daily human life such as electronic money. There are so many issuers that have been registered at Bank Indonesia. An issuer even tries to add Sharia features to its electronic money. Although the sharia label has become common in Indonesian society, there is still scepticism about sharia labels on some products. This study aims to determine the switching intention of millennials to use sharia electronic money in Indonesia using the UTAUT2 as a research model. The population in this study is all users of LinkAja electronic money. The sampling technique used purposive sampling; the number of samples was 168 users. Data analysis techniques used are Structural Equation Model and Partial Least Square (SEM-PLS), the data processing applications using Smart-PLS 3.0. The results of this study indicate that the two independent variables, social influence and facilitating conditions, do not affect the intention to switch. However, five other independent variables, performance expectancy, effort expectancy, hedonic motivation, price value, and habit, positively and significantly affect the intention to switch to using Sharia electronic money.
Measurement of Zakat Village Index, Banjarnegara Regency province of Central Java Azzaki, Muhammad Adnan; Arohman, Arohman; Ramadhan, Fadhil Fuad; Ihsan, Akmal
AL-QARDH Vol 7 No 2 (2022): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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The National Amil Zakat Agency (BAZNAS) as a zakat management institution plays a role in tackling poverty through the distribution of zakat funds. Zakat distribution carried out by amil zakat institutions is distributed in the form of consumptive zakat and productive zakat. The form of productive zakat fund assistance that is being distributed by BAZNAS is through Zakat Community Development (ZCD). This program requires measurable instruments to encourage the effectiveness and relevance of the program to the context of its objectives. The purpose of this study was to determine the value of the zakat village index of Mandiraja Wetan Village, Mandiraja District, Banjarnegara Regency, Central Java Province. The analysis tool used is the Zakat Village Index (IDZ) with a calculation method called the Multi-Stage Weigh Index. The result of this study is the value of the zakat village index of Mandiraja Wetan Village of 0.48.
PEMAHAMAN DAN PELAKSANAAN NILAI-NILAI AKUNTANSI SYARIAH PADA PRAKTISI PEGADAIAN SYARIAH (STUDI KASUS PADA PT. PEGADAIAN SYARIAH SE-KABUPATEN TAPANULI BAGIAN SELATAN) Windari, Windari
AL-QARDH Vol 3 No 2 (2018): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

This study aims to determine the understanding and implementation of Islamic accounting values in sharia pawnshop practitioners. Data sources used by all employees of PT. Pegadaian Syariah District of South Tapanuli with a total of 14 respondents. From the results of this study, it can be understood that the humanist value of the employer is very adequate, the under
ANALISIS DITERMINAN PERMINTAAN PEMBIAYAAN PEDAGANG MIKRO (STUDI KASUS PEDAGANG TRADISIONAL KOTA PADANGSIDIMPUAN windari, windari windari
AL-QARDH Vol 4 No 2 (2019): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

The purpose of this study is to find out what are the determinants that influence the demand for financing micro traders, and which factors are the most dominant. The main sub-topic of this research is micro traders who are classified as UMKM, in the entire City of Padangsidimpuan, namely the pasar sagumpal bonang, pasar ucok kodok, pasar Impres Sadabuan pasar Saroha with 180 respondents. The technique used in this study is a qualitative analysis by describing or describing the actual state of the research object. The results of this study are the determinants that influence the demand for micro trader financing in the city of Padangsidimpuan, which are Capital Deficiency or business development, Easier / lighter administration, Banking Knowledge, and interest rates / profit sharing. Whereas the determining factor which is the most dominant in influencing the demand for financing is easier / lighter administration.
AKUNTANSI KELEMBAGAAN EKONOMI SYARIAH DALAM PERSFEKTIF IWAN TRIYUWONO Rahmaniar, Rahmaniar; Dahoir, Ahmad
AL-QARDH Vol 2 No 1 (2017): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

Islam as a religion has been placed as an option and at the same teachings that provide guidance in human life adherents. Islamic economic development in Indonesia is progressing very rapidly, characterized by the emergence of sharia based financial institution. Financial institutions in practice cannot be separated from the financial statements or called in the language of business is accounting. This study focused on mentation of Iwan Triyuwono about the concept of sharia accounting, as stated in this theory that sharia enterprise theory and synergy binary opposition. The formulation of the problem in this study are (1) how the concept mentation of Iwan Triyuwono about sharia accounting? (2) how the relevance mentation of Iwan Triyuwono about accounting institutional of Islamic economics? Therefore the purpose of this study were (3) to describe the concept mentation of Iwan Triyuwono about sharia accountting (4) to describe the relevance mentation of about acoounting institutional of Islamic economics.
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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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
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

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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.
IMPOR BERAS DALAM KEBIJAKAN HUKUM EKONOMI ISLAM: KEINGINAN ATAU KEBUTUHAN Dakhoir, Ahmad; Safitri, Novi Angga; Khoiriyah, Khoiriyah
AL-QARDH Vol 3 No 2 (2018): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Beras merupakan bahan makanan pokok utama rakyat Indonesia. Kebutuhan beras dari tahun ke tahun terus meningkat karena kenaikan jumlah penduduk dan kebutuahan ini harus terpenuhi. Kekurangan pangan berpengaruh pada gizi buruk, kesehatan, dan sekaligus menurunkan kualitas sumberdaya manusia. Oleh karena itu, pemerintah senantiasa terus berupaya untuk memiliki serta memelihara ketahanan pangan khususnya beras. Tulisan ini akan menganalisis berdasarkan informasi yang ada, apakah inpor yang dilakukan pemerintah adalah suatu kebutuhan atau keinginan?Penelitian ini menggunakan metode analisis isi kualitatif dimana peneliti berusaha mengkonstruksi realitas dan memahami maknanya sehingga penelitian ini sangat memperhatikan proses, peristiwa, dan otensitas. Hasil analisis tersebut, yaitu: (1) Impor beras merupakan kebutuhan karena beberapa hal, yaitu kekurangan stok beras pada suatu negara atau memerlukan beras yang menyehatkan bagi masyarakat. (2) Impor beras menjadi hanya sebuah kepentingan jika hanya segelintir orang yang merasakannya. (3) Saran yang dapat penulis berikan adalah, sebaiknya pemerintah memberikan berhatian lebih kepada para petani, seperti menyediakan lahan, bibit, pupuk, dan sebagainya. Dan mendukung petani dalam menjual berasnya, dengan mengatur harga beras dipasaran.
Bank Indonesia Syariah Certificate: Encouraging Economic Growth During The COVID-19 Pandemic Purnomo, Agus; Zahra Maulida, Atika; Fatimah Tuzahra, Siti; Lestari, Dian Ayu
AL-QARDH Vol 8 No 1 (2023): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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The Bank Indonesia Sharia Certificate (SBIS) is one of the sharia monetary instruments used by Bank Indonesia in formulating monetary policy. The development of SBIS is related to several factors: inflation growth, the economy, and the development of the gross domestic product. This study aims to determine how to implement the Bank Indonesia Sharia Certificate (SBIS) in encouraging monetary economic growth during the
ANALISIS SWOT KEBUTUHAN KARYAWAN PERBANKAN SYARIAH DARI SARJANA EKONOMI SYARIAH IAIN PALANGKA RAYA jelita, jelita; Wardana, Wilmar Okto
AL-QARDH Vol 2 No 2 (2017): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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This research background in IAIN Palangka Raya as one of the colleges that there is a container for printing human resources and potentional knowledgeable in the world of work. One of the graduate printed is a graduate of the Faculty of Economics and Business Islam with competence in the Islamic finance. But the facts on the ground are not little public data show that graduates become more dominant than the employees in Islamic banking scholars who really has the educational background of Islamic economics. The problem begins with the researcher tried to explore data about the SWOT analysis of the needs of potential economic scholars of sharia in Islamic banking city of Palangka Raya. The problem in this research are 1) Strength, 2) weakness, 3) opportunities, 4) the threats facing prospective Bachelor of Islamic Economics IAIN Palangka Raya on Islamic Banking city of Palangka Raya and 5) How can the application of a SWOT analysis in developing prospective Bachelor of Islamic Economics IAIN Palangka Raya Britain on Islamic Banking city of Palangka Raya.

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