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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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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 174 Documents
Optimalisasi Penerbitan Surat Berharga Syariah Negara (SBSN) Pada Indstri Keuangan Syariah Alif Rodliya Wahid
AL-QARDH Vol 4, No 2 (2019): 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.v4i2.1536

Abstract

State Sukuk (Surat Berharga Syariah Negara) is an instrument of investment activities issued by the government. Sukuk can be used as a development of infrastructure that is primarily focused on advancing the nation’s economy and creating public welfare. This research was conducted in the form of descriptive analysis. This study describes and interprets the condition of the development of sukuk for five years starting from 2013 to 2017. State Sukuk as a form of investment issued by the government has several benefits. First, the State Sukuk as an alternative to financing the state budget deficit, and an alternative investment for investors who want to manage their funds sharply. The two State Sukuk can also enrich the effects of sharia traded on the Islamic capital market so that they can develop, strengthen and enhance the role of the sharia-based financial system in the country. Thirdly, creating benchmarks of Islamic financial instruments on the domestic and international financial markets. The four State Sukuk can be used as a form of financing infrastructure projects and optimize the use of State Property (BMN).
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 | 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.      
PENERAPAN UANG MUKA DI CATERING AULIA DAN CATERING HJ. WATI PERSFEKTIF EKONOMI ISLAM DI KOTA PALANGKA RAYA Muhammad Riza Hafizi; Jelita Jelita; Deanti Aulia
AL-QARDH Vol 3, No 1 (2018): 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.v3i1.1186

Abstract

Catering becomes a solution to consumers who want to fulfill their needs and wants without having to waste time and energy. This is also a challenge for a catering businessman to maintain and keep improving their service quality from time by time so can keep satisfying consumers. In the payment system, catering business is using down payment system. According to that case, to understand more about how the down payment application in Islamic economics perspective need to studied more details. This research aimed to analyze and understand (1) How are the down payment application of Catering Aulia and Catering Hj. Wati in Palangkaraya City. (2) How the buying and selling system with the down payment in Islamic economics perspective.The result of this research is the application of down payment in Catering Aulia and Catering Hj. Wati is an 'urf or a habit that is done both for catering owners and their customers. Application of down payment in catering payments in terms of the usual materials included in the 'urf fi'li, while in terms of good and bad judgments included into 'urf shahih. In practice, both in Catering Aulia and Catering Hj. Wati the amount of down payment is not specified. And if there is an order cancellation then the down payment will be refunded in full except at certain moments. Implementation of down payment viewed in terms advantages may be done as long as no party feels disadvantaged. Down payment made to avoid any breach between the catering owners and consumers.
BUDAYA “NYETRUM” DALAM MEMPERTAHANKAN EKONOMI MASYARAKAT MENDAWAI SEBERANG PANGKALAN BUN Jirhanuddin Jirhanuddin; Jelita Jelita; Ahmad Habibie
AL-QARDH Vol 1, No 1 (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 | DOI: 10.23971/jaq.v1i1.624

Abstract

Electric shock activity is an activity of an electric discharge into the water to look for fish using a stun. This activity is a way to sustain the local economy of the challenges existing conditions. Because of some reasons such as easy, effective and efficient this way is still used. Another reason this way is still used is because of economic necessity, small capital, and another effort is difficult to do.Even in preserving the environment, the Local Government who has authority in this case issued a regional regulation. Moving on from these problems, the writer wants to know the important role of the Electric shock activity at RT 01 Mendawai Seberang as the foundation to sustain the local economy as well as its impact, with the problem of the studies are (1) How does the Electric shock activity at RT 01 Mendawai Seberang Pangkalan Bun? (2) How is the role of culture in Electric shock activity on maintaining the local economy at RT 01 Mendawai Seberang Pangkalan Bun? (3)What is the impact of Electric shock activity for ecosystems and humans? This research is using qualitative descriptive approach. The subjects of this research are people who live in RT 01 Mendawai as the fisherman who use stun to look for fish. The object of this research is the culture of Electric shock activity in maintaining the local economy RT 01 Mendawai Seberang Pangkalan Bun. The techniques used in data collection are observation, interview and documentation. In the technical validity of the data, the researcher was used a triangulation process.             The results from the culture of electric shockonmaintaining economic society at the RT. 01 Mendawai Seberang Pangkalan Bunis an activity that has long been done and the result of cultural transformation that has been handed ancestors.This activity is one way to sustain the local economy of the challenges existing conditions. Using a stun for fishing has several factors because it is easy, effective and efficient.Economicnecessity, the capital required is not too large, another effort is difficult to do, and the domicile is the reason behind this culture is still being conducted until today. The impact of electric shock toward the ecosystem of fish just a little bit because it is not spent the ecosystem of fish. Only a small portion is taken for the purposes of trade. Whereas the impact on the fishermanthemselves the possibility exists, if its application is not appropriate and not in accordance with the existing procedures could harm the fishermanthemselves.Electric shock activity is an activity of an electric discharge into the water to look for fish using a stun. This activity is a way to sustain the local economy of the challenges existing conditions. Because of some reasons such as easy, effective and efficient this way is still used. Another reason this way is still used is because of economic necessity, small capital, and another effort is difficult to do.Even in preserving the environment, the Local Government who has authority in this case issued a regional regulation. Moving on from these problems, the writer wants to know the important role of the Electric shock activity at RT 01 Mendawai Seberang as the foundation to sustain the local economy as well as its impact, with the problem of the studies are (1) How does the Electric shock activity at RT 01 Mendawai Seberang Pangkalan Bun? (2) How is the role of culture in Electric shock activity on maintaining the local economy at RT 01 Mendawai Seberang Pangkalan Bun? (3)What is the impact of Electric shock activity for ecosystems and humans?                This research is using qualitative descriptive approach. The subjects of this research are people who live in RT 01 Mendawai as the fisherman who use stun to look for fish. The object of this research is the culture of Electric shock activity in maintaining the local economy RT 01 Mendawai Seberang Pangkalan Bun. The techniques used in data collection are observation, interview and documentation. In the technical validity of the data, the researcher was used a triangulation process.             The results from the culture of electric shockonmaintaining economic society at the RT. 01 Mendawai Seberang Pangkalan Bunis an activity that has long been done and the result of cultural transformation that has been handed ancestors.This activity is one way to sustain the local economy of the challenges existing conditions. Using a stun for fishing has several factors because it is easy, effective and efficient.Economicnecessity, the capital required is not too large, another effort is difficult to do, and the domicile is the reason behind this culture is still being conducted until today. The impact of electric shock toward the ecosystem of fish just a little bit because it is not spent the ecosystem of fish. Only a small portion is taken for the purposes of trade. Whereas the impact on the fishermanthemselves the possibility exists, if its application is not appropriate and not in accordance with the existing procedures could harm the fishermanthemselves.
Urf as the Legitimacy of Contemporary Sharia Economic Transactions Mursid, Fadillah; Tarantang, Jefry; Aen, I. Nurol; Mustofa, Mustofa
AL-QARDH Vol 8, No 1 (2023): 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.v8i1.6355

Abstract

This study aims to explore the role of urf or practices that are widely accepted and recognized in Muslim society as legitimacy for contemporary Islamic economic transactions. This research was conducted using a qualitative descriptive method by conducting a literature study and analysis of related documents. The results of the study show that urf practices such as the use of credit and debit cards in transactions, the use of wakalah in investments, and the use of takaful in protecting oneself from financial risk, can increase the trust and comfort of the parties involved in sharia economic transactions. However, research also shows that there needs to be development and renewal in urf practices in order to remain relevant to contemporary needs and demands. The use of urf as legitimacy for contemporary Islamic economic transactions is very important and needs to continue to be developed in accordance with the times to increase the trust and comfort of the parties involved in the transaction. Therefore, experts and stakeholders in the field of Islamic finance must continue to strive to develop urfpractices that are in line with the times to strengthen the Islamic financial market and promote sustainable economic growth. 
IMPLEMENTATION OF SHARIA BANKS’ SOCIAL FUNCTION AND THE IMPACT ON WELFARE OF PADANGSIDIMPUAN SOCIETY Nofinawati Nofinawati
AL-QARDH Vol 3, No 2 (2018): 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.v3i2.1176

Abstract

Social function of Sharia Banks is to receive funds i.e. zakat, infaq, sedekah, wakaf, hibah, and distribute them in accordance to sharia laws under the banks’ name or amil zakat institutions appointed by the government. This function is an aspect that distinguishes sharia banks and conventional ones. In sharia law, social function and other functions cannot exist without the other. The implementation of social function in Kota Padangsidimpuan is in accordance with legal basis which is UU No. 21 tahun 2008. However, PT. Bank SUMUT Syariah KCS Padangsidimpuan has no authority to distribute social fund due to its existence as Islamic Windows. The implementation actually has positive impact on the welfare of the society despite being temporary. While it is only impactful towards those who receive the fund, the distribution is helpful.
PERAN PROMOSI DAN KUALITAS PELAYANAN SEBAGAI VARIABEL MODERATING DALAM KEPUTUSAN PEMBELIAN JASA KANTOR POS KOTA PALANGKA RAYA Novi Angga Safitri
AL-QARDH Vol 1, No 1 (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 | DOI: 10.23971/jaq.v1i1.1857

Abstract

Artikel ini mengkaji pengaruh citra perusahaan dan kepercayaan terhadap peningkatan keputusan pembelian jasa. Selain itu, juga mengkaji peran promosi dan kualitas pelayanan yang memoderasi pengaruh citra perusahaan dan kepercayaan terhadap peningkatan keputusan pembelian jasa. Populasi dalam artikel ini adalah seluruh pelanggan jasa Kantor Pos Kota  Palangka Raya yang jumlahnya tidak diketahui sedangkan jumlah sampel sebanyak 100 orang. Teknik pemilihan sampel menggunakan purposive sampling sedangkan teknik pengambilan sampel yang digunakan adalah accidental sampling. Teknik analisis menggunakan konsep Structural Equation Modeling (SEM) dengan program Partial Least Square (PLS). Dari enam hipotesis yang diajukan, empat diterima sedangkan dua ditolak. Hasilnya yaitu citra perusahaan dan kepercayaan berpengaruh signifikan terhadap keputusan pembelian jasa. Sedangkan promosi hanya memoderasi pengaruh kepercayaan tetapi tidak memoderasi citra perusahaan terhadap keputusan pembelian jasa. Sebaliknya, kualitas pelayanan hanya memoderasi pengaruh citra perusahaan tetapi tidak memoderasi pengaruh kepercayaan terhadap keputusan pembelian jasa
PRAKTIK KERJA SAMA BISNIS AYAM POTONG PERSPEKTIF EKONOMI SYARIAH DI KECAMATAN JEKAN RAYA Enriko Tedja Sukmana; Sri Mandalika
AL-QARDH Vol 2, No 1 (2017): 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.v2i1.826

Abstract

The purpose of this research was to answer these problems. Based on the above issues, this type of research in this thesis was using qualitative research with descriptive approach. Data collection techniques in this research were interview, observation and documentation. The result of this research, namely: (1) cooperation practice of meat-producing chicken was done by the supplier (capital contribution) and managers (capital contributions and skill) with the provisions of the results namely: IDR 1,200 per kilograms (stuck). (2) the cooperation practice of meat-producing chicken business in Jekan Raya District was incompatible with Musharaka contract because the the result obtained before acquiring the real advantage and the disadvantages were not divided according to the capital portions of both parties.
PENGUPAHAN DALAM EKONOMI ISLAM TELAAH TAFSIR KONTENPORER AL-MISHBAH iin muyasarah
AL-QARDH Vol 4, No 1 (2019): 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.v4i1.1380

Abstract

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.
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 | 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.