Jurnal Al-Qardh
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
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<![CDATA[PERKEMBANGAN SISTEM PEMBAYARAN DIGITAL PADA ERA REVOLUSI INDUSTRI 4.0 DI INDONESIA ]]>
<![CDATA[Jefry Tarantang]]>;
<![CDATA[Annisa Awwaliyah]]>;
<![CDATA[Maulidia Astuti]]>;
<![CDATA[Meidinah Munawaroh]]>
<![CDATA[ AL-QARDH Vol 4, No 1 (2019): AL-QARDH ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya ]]>
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DOI: 10.23971/jaq.v4i1.1442
<![CDATA[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.]]>
<![CDATA[PERAN PEMERINTAH TERHADAP LANJUT USIA PADA PANTI SOSIAL TRESNA WERDHA SINTA RANGKANG DI KOTA PALANGKA RAYA ]]>
<![CDATA[Rahmaniar Rahmaniar]]>;
<![CDATA[Enriko Tedja Sukmana]]>;
<![CDATA[Sri wulandari]]>
<![CDATA[ AL-QARDH Vol 1, No 2 (2016): AL-QARDH ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya ]]>
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DOI: 10.23971/jaq.v1i2.633
<![CDATA[Elderly was someone who was at the age of 60 years and older with conditions of reduced function of the health, social and economic.The condition was often the elderly had problems in terms of neglected or abandoned by families and communities. Overcoming the problems of the elderly in neglected or abandoned, the government has been providing social welfare institution of Tresna Werdha Sinta Rangkang for the elderly. Social welfare institution was a residence for the elderly who did not had a place to stay with the purpose of empowering the neglected elderly and abandoned. However, such observations can be in social welfare institution have a policy that only receives elderly healthy and independent. In fact, that should be more in need were elderly who were not in these circumstances in order to be empowered in this social institution.Then, with the issue of this study discusses the role of government to the elderly at social welfare institution of tresna Werdha Sinta rangkang in the city of Palangkaraya. The formulation of the problem, namely: (1) What is the role of government on the economy of the elderly in the city of Palangkaraya. (2) How is the role of government to the elderly in Social Welfare Institution Tresna Werdha Sinta rangkang.This study, a field research using qualitative descriptive approach.The object of this study is the role of government in the city of Palangka Raya and the research subject is the section head elderly Provincial and head of the Social Welfare Institution of Tresna Werdha Sinta Rangkang in the city of Palangkaraya. Methods of data collection by observation, interview and documentation. This results indicate that the function of government on the economy of the elderly in the city of Palangka Raya with the function of community empowerment through productive economic business assistance program. The assistance was in addition to venture capital for income elderly. Then the role of the government to social welfare institution Tresna Werdha Sinta Rangkang with service function society through meeting the needs of the elderly both in compliance with food and clothing and health care. It was the role of government to the elderly was maximal however, further enhanced by not limiting the client acceptance process  ]]>
<![CDATA[AKUNTANSI DALAM ERA URBAN BERDASARKAN PERSPEKTIF PANCASILA DAN AL-QURAN ]]>
<![CDATA[Geovani Geovani]]>;
<![CDATA[Erina Sudaryati]]>
<![CDATA[ AL-QARDH Vol 3, No 1 (2018): AL-QARDH ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya ]]>
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DOI: 10.23971/jaq.v3i1.1183
<![CDATA[Urban society is a group of social creatures that need each other in a common life called the community. Accounting as a science is used every day and every moment in human life. Pancasila is also proved to have a meaning related to that has been written in the Quran as the holy book of Muslims. This paper will discussed about accounting in the urban era based on the point of view of Pancasila and Al-Quran. This research is based on the ontology aspect of the relitas that occurs in Indonesian urban society.]]>
<![CDATA[Foreign Ownership, Agency Fees, Debt, and Company Value of Manufacturing Companies on the Indonesia Stock Exchange ]]>
<![CDATA[Alvin Budiman]]>;
<![CDATA[Putu Anom Mahadwartha]]>
<![CDATA[ AL-QARDH Vol 8, No 1 (2023): AL-QARDH ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya ]]>
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DOI: 10.23971/jaq.v8i1.2964
<![CDATA[This research aims to test the effect of foreign ownership, agency cost, and debt on firm value. The Independent variable used in this research is foreign ownership, measured by the percentage of foreign ownership; agency cost, measured by asset utilization; and debt, measured by debt ratio. The dependent variable of this research is a firm value measured by Tobin’s Q. Sample of this research is a manufacturing company listed in BEI from 2015 until 2019, which is 160 companies. The sample that this research used is 109 manufacturing companies consisting of the consumer goods sector, basic industry and chemicals sector, and various industrial sectors. The method used is multiple regression analysis with Eviews 10 as the application. The results show that foreign ownership and debt positively affect firm value, while agency costs negatively affect firm value.]]>
<![CDATA[PERSPEKTIF IMAM MALIK TENTANG PENGAWASAN HARGA (STUDI TERHADAP HARGA SEMBAKO OLEH DINAS PERINDUSTRIAN DAN PERDAGANGAN KOTA PALANGKA RAYA) ]]>
<![CDATA[Sadiani Sadiani]]>;
<![CDATA[Siti Maisyaroh]]>
<![CDATA[ AL-QARDH Vol 2, No 2 (2017): AL-QARDH ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya ]]>
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DOI: 10.23971/jaq.v2i2.833
<![CDATA[Penelitian ini tentang perspektif Imam Malik tentang pengawasanharga (studi terhadap harga sembako oleh Dinas Perindustrian dan Perdagangan Kota Palangka Raya. Fokus penelitian ini tentang: fenomena harga sembako di pasar Palangka Raya. Peran Dinas Perindustrian dan Perdagangan dalam melakukan pengawasan harga sembako di pasar Palangka Raya, Perspektif Imam Malik terhadap pengawasan harga sembako yang dilakukan oleh Dinas Perindustrian dan Perdagangan Kota Palangka Raya. Metode yang digunakan dalam penelitian ini adalah penelitian lapangan (field research) dengan pendekatan kualitatif dan pendekatan fiqh. Objek penelitian adalah harga sembako sedangkan subjeknya Dinas Perindustrian dan Perdagangan Kota Palangka Raya. Teknik pengumpulan data terdiri dari observasi, wawancara, dan dokumentasi, dilanjutkan dengan pengabsahan data dan analisis data. Hasil penelitian dan analisis menunjukan bahwa fenomena harga sembako di pasar Palangka Raya, fluktuatif yaitu turun-naik, manakala harga naik disebabkan beberapa faktor; sembako dipasok berasal dari Jawa, gagal panen, biaya sewa lapak mahal, menjelang bulan ramadhan hingga menjelang idul fitri dan hari natal. Peran Dinas Perindustrian dan Perdagangan Kota Palangka Raya dalam melakukan pengawasan harga sembako di pasar Palangka Raya, petugas dari dinas tersebut melaksanakan tugasnya dengan cara memantau ke pasar, melakukan dialog dengan para pedagang sembako, mengadakan operasi pasar dan pasar murah/pasar penyeimbang dan pembinaan kepada para pedagang. Perspektif Imam Malik terhadap pengawasan harga sembako yang dilakukan oleh Dinas Perindustrian dan Perdagangan Kota Palangka Raya, yaitu terdapat sedikit perbedaan. Menurut Imam Malik pemerintah boleh menentukan harga sedangkan Dinas Perindustrian dan Perdagangan Kota Palangka Raya bukan sebagai penentu harga melainkan hanya mengawasi dan mengadakan pasar penyeimbang untuk menstabilkan harga pasar.]]>
<![CDATA[PENGARUH REPUTASI UNDERWRITER DAN UMUR PERUSAHAAN, TERHADAP UNDERPRICING SAHAM PADA SAAT INITIAL PUBLIC OFFERING ]]>
<![CDATA[Dinnul Alfian Akbar]]>;
<![CDATA[Fernando Africano]]>
<![CDATA[ AL-QARDH Vol 4, No 2 (2019): AL-QARDH ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya ]]>
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DOI: 10.23971/jaq.v4i2.1660
<![CDATA[Underpricing is a condition where the stock price in the primary market is lower than the stock price in the secondary market. There are various factors that can affect the level of underpricing of both financial and non-financial factors. This study aims to analyze the effect of underwriter reputation and company age on underpricing.This study uses a sample of companies listed on the Indonesian Sharia Stock Index (ISSI) which conducted an initial public offering in the 2014-2018 period. The sampling technique was conducted using the purposive sampling method with predetermined criteria. Obtained a sample of 88 companies.The results showed that all variables simultaneously had a significant effect on the level of undepricing of shares. Partially the underwriter reputation variable has a significant negative effect on the level of underpricing of shares, while the firm age does not significantly influence the underpricing of shares. The magnitude of the influence of the independent variable research on underpricing shares is 32.4% while the rest is influenced by other variables outside the study]]>
<![CDATA[E-PAYMENT: INOVASI LAYANAN PENGHIMPUNAN DAN REDISTRIBUSI WAKAF UANG BERBASIS ONLINE DALAM PERCEPATAN PEMBANGUNAN EKONOMI INDONESIA ]]>
<![CDATA[Izra Berakon]]>;
<![CDATA[Agus Muhammad Irsad]]>
<![CDATA[ AL-QARDH Vol 2, No 1 (2017): AL-QARDH ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya ]]>
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DOI: 10.23971/jaq.v2i1.824
<![CDATA[Indonesia as a majorMuslim population country, has a large potential of cash waqf. Indonesian Waqf Board (BWI) predicted the potential of cash waqf in Indonesia is Rp 20 trillion, but had not followed by the effective collection method, so that potential has not been able to develop optimally. On the other hand, technology grown rapidly, followed by the numberof internet users in Indonesia. Based on the data of the Association of Internet Service Providers Indonesia (APJII) shows that internet users in Indonesia by aged 20 years and plus, reached 119.2 million inhabitants. It allows the integration of  the effective system of collectingwaqf property. One of the effective collecting efforts done by the government is to establish a waqfbank which role as nadzir beside a liason between wakif with the waqf management institutions. The main duty ofwaqf management institution here is as nadzir who will manage cash waqfproductively and fostering the communityso as toempower the economy. However, the current establishment of waqf bank is still in the process of finalization, so there is no core principle in collecting waqf. Therefore, the purpose of this research is to offer an electronic application of collecting and redistributing cash waqf by the internet networking and the development of the digital era. It concept called e-payment.It choosen an e-payment as the concept, which wakif must fill the balance of waqf bank account from commercial bank accounts owned by wakif. Then wakif choose waqfallocation with options that have been provided by waqfbank.The research method usedis descriptive analysis and conjoint analysis. The final implication by the innovation of the e-payment application is that the existing ease of waqfcollection is expected to be effective and reach many people and able to increase the economy of Indonesian society. ]]>
<![CDATA[PENGARUH PEMILU PRESIDEN INDONESIA TAHUN 2019 TERHADAP ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY STUDI PADA SAHAM LQ45 ]]>
<![CDATA[Nurul Saadah Ivani]]>
<![CDATA[ AL-QARDH Vol 4, No 1 (2019): AL-QARDH ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya ]]>
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DOI: 10.23971/jaq.v4i1.1364
<![CDATA[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. AbstrakPenelitian ini menggunakan metode analisis studi peristiwa (event study). Periode penelitian yang digunakan adalah 10 hari bursa, meliputi 5 hari sebelum dan 5 hari sesudah peristiwa pemilu presiden indonesia tahun 2019. Uji statistik yang digunakan untuk menguji hipotesis adalah Uji One Sample t-test dan Uji beda Paired Sample t-test. Hasil uji One Sample t-test menunjukkan bahwa terdapat abnormal return bernilai negatif sebelum dan sesudah pemilu di sekitar tanggal peristiwa, yang berarti bahwa pasar bereaksi terhadap peristiwa tersebut. Sedangkan hasil uji beda Paired Sample t-test menunjukkan bahwa tidak terdapat perbedaan yang signifikan antara Average Abnormal Return (AAR) sebelum dan sesudah peristiwa pemilu presiden Indonesia. Hasil uji beda Paired Sample t-test juga menunjukkan bahwa tidak terdapat perbedaan yang signifikan antara Average Trading Volume Activity (ATVA) pada periode sebelum dan sesudah pemilu presiden Indoenesia 2019.Kata Kunci: Studi Peristiwa, Abnormal Return, Trading Volume Activity, Pemilu Presiden. ]]>
<![CDATA[Pengaruh Customer Satisfaction, Brand Trust, dan Customer Feedback Terhadap Customer Loyalty Pada Perusahaan Mobil Suzuki ]]>
<![CDATA[Jhony Putra Satria Arianto]]>
<![CDATA[ AL-QARDH Vol 1, No 1 (2016): AL-QARDH ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya ]]>
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DOI: 10.23971/jaq.v1i1.629
<![CDATA[The background of this research to understand the importance of customer satisfaction will result customer loyalty on consumer’s of automobile. The design of this research applies a research model based on consumer’s of Suzuki Ertiga In Suzuki Indonesia Company which locard in East Bekasi. A total of seventy consumers as respondents were analyzed using multiple regression analysis with SPSS 17. The objectives of this research to examine the importance will result on customer retention and generation of positive word of mouth. The result of this research that the effect of positively Customer Satisfaction, Brand Trust, dan Customer Feedback toward Customer Loyalty.  The managerial implication for marketing managers for understanding the importance of customer loyalty to increase company profitability.]]>
<![CDATA[PENYELESAIAN SENGKETA BISNIS MELALUI LEMBAGA ARBITRASE ]]>
<![CDATA[Nyoman adi Astiti]]>;
<![CDATA[jefry Tarantang]]>
<![CDATA[ AL-QARDH Vol 3, No 2 (2018): AL-QARDH ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya ]]>
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DOI: 10.23971/jaq.v3i2.1179
<![CDATA[Penyelesaian sengketa melalui lembaga arbitrase banyak diminati oleh para pelaku bisnis, sebab penyelesaian sengketa melalui lembaga arbitrase memiliki kelebihan dibanding lembaga pengadilan yang bersifat formal. Kelebihan lain lembaga arbitrase diantaranya yaitu proses cepat dan sederhana, biaya murah, kerahasiaan sengketa terjaga, putusan bersifat merangkul dan menguntungkan para pihak (win-win solution), serta menjaga hubungan bisnis para pihak, sehingga dijadikan pilihan oleh pelaku bisnis. Penelitian ini merupakan penelitian yuridis normatif. Metode pendekatan yang digunakan adalah metode yuridis normatif yaitu penelitian yang menekankanpada data sekunder yakni dengan mempelajari dan mengkaji azas-azas hukum khususnya kaidah-kaidah hukum dalam peraturan perundang-undangan serta ketentuan-ketentuan yang berkaitan dengan penyelesaian sengketa bisnis melalui lembaga arbitrase dan eksekusi putusan lembaga arbitrase dalam penyelesaian sengketa bisnis.Hasil dari penelitian ini dapat disimpulkan seperti berikut. (1) Penyelesaian sengketa bisnis melalui lembaga arbitrase dilakukan dengan dua cara yaitu melalui factum de compromittendo, sebelum terjadi sengketa klausula arbitrase telah dicantumkan dalam perjanjian pokok, atau melalui akta kompromis setelah terjadi sengketa klausula arbitrase dibuat dalam bentuk tertulis terpisah dari perjanjian pokok. Sedangkan proses penyelesaian sengketa melalui lembaga arbitrase menurut Pasal 27 sampai dengan 60 Undang-Undang Nomor 30 Tahun 1999 dan memiliki keputusan lembaga arbitrase bersifat final dan mempunyai kekuatan hukum tetap dan mengikat para pihak, para pihak harus terikat dalam putusan arbitrase tersebut, walaupun pada tahap eksekusinya masih memerlukan keterlibatan Pengadilan Negeri. (2) Eksekusi putusan lembaga arbitrase dalam penyelesaian sengketa bisnis sebagaimana diatur dalam Pasal 59 sampai dengan 64 dari UU No. 30 Tahun 1999 dalam waktu paling lama 30 (tiga puluh) hari terhitung sejak tanggal putusan diucapkan, lembar asli atau salinan otentik putusan arbitrase diserahkan dan didaftarkan oleh arbiter kepada Panitera Pengadilan Negeri untuk dilakukan pengujian syarat formil dan syarat materil oleh Ketua Pengadilan Negeri yang menjadikan putusan lembaga arbitrase memiliki kekuatan hukum mengikat yang bersifat final and binding.]]>
