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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 174 Documents
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Analysis Of The Implementation Of Tax Amnesty In Indonesia Wartoyo, Wartoyo; Usman, Usman
AL-QARDH Vol 9, No 1 (2024): 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.v9i1.8205

Abstract

The purpose of this study is to analyze the implementation of the tax amnesty policy in Indonesia by describing the indicators of its success on macroeconomic variables. This study uses a descriptive qualitative approach with the type of case study research method and data analysis technique using literature study. The results of the study show that the tax amnesty program based on Law Number 11 of 2016 has not succeeded in significantly increasing taxpayer compliance, and the realization of revenue from this program is still below the set target. However, the implementation of this program has a positive impact on Indonesia's economy, including increasing liquidity, improving the rupiah exchange rate, lowering interest rates, and stimulating increased investment. Thus, while tax amnesty has not been optimal in improving overall tax compliance, the program has made a significant positive contribution to several aspects of the national economy.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jaq.v8i2.7637

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 – 2026. Thus, this research aims to obtain a general picture of the welfare status of households and determine factors that are thought to influence household welfare. The analysis method used is binary logistic regression. The research uses SUSENAS secondary data in 2022. The results of this research show that households in Banjarmasin City have the characteristics of a Head of Household with an average age of 48 years, male, primary school education, employment status as laborer/ employee/ employee, and the average number of household members is three people. The variables of the number of household members and the highest level of education in the household head significantly influence the welfare status of households in Banjarmasin City in 2022. For this reason, the thing that can be recommended to reduce the poverty rate as an effort to maintain and improve household welfare is that the government should continue to control the number of household members by campaigning for the importance of households in carrying out Family Planning and maximizing the twelve-year compulsory education program year in Banjarmasin City.
Factors that Influence People to Take Loans from Mobile Banks Arrizky, Bintang Juannita; Adinugraha, Hendri Hermawan
AL-QARDH Vol 9, No 1 (2024): 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.v9i1.8245

Abstract

Economics is one of the problems experienced by humans in their daily lives, especially in terms of meeting needs. Humans must fulfill all their complex needs to survive. Human needs are very diverse and tend to always change from time to time. This situation is influenced by the nature of humans themselves who tend to never feel satisfied with what they have obtained. This article aims to analyze the behavior of people who borrow from roving banks and the problems that occur due to the existence of these banks for the public. Among the middle and lower economic classes, roving banks are quite popular because they provide easy loan services and fast processing. This convenience makes people idolize mobile banks because they provide emergency money and are welcomed by the public. For this reason, this article contains a discussion of how the behavior of the public, especially for those who borrow money from roving banks, and what factors are behind mothers borrowing from roving banks. This research uses a descriptive qualitative method. This method was chosen because the author intends to describe and explain the factors that influence people to make loans to roving banks. Based on the results of the discussion, many people are ensnared by this roving bank. Many problems arise, ranging from the family economy getting strangled, the destruction of family relationships, to social relationships with neighbors becoming less good. This happens because many people borrow from more than one bank and use the names of other people who have never borrowed from the bank. So that many people are ultimately ensnared by the practice of digging holes to pay these debts
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jaq.v8i2.7727

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jaq.v8i2.6509

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.
Moderation of Religiosity in Fashion Trends and Lifestyle on Muslimah Clothing Purchasing Decisions Matondang, Zulaika; Nasution, Hamni Fadlilah; Panggabean, Asrani
AL-QARDH Vol 9, No 1 (2024): 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.v9i1.9024

Abstract

The increasingly diverse fashion trends for Muslim women's clothing have apparently not been able to increase the decision to purchase Muslim women's clothing among students at the Faculty of Islamic Economics and Business, UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan because it does not suit their passion and lifestyle, even though many Muslim women's fashion now follows fashion but also following current trends. The purpose of this research is to determine the influence of fashion trends and lifestyle on purchasing decisions for Muslim women's clothing with religiosity as the moderating variable. This research is quantitative research with primary data sources, and the sample used was 66 female respondents from the sharia economics study program class of 2019. The data analysis technique used prerequisite tests and moderated regression analysis (MRA) tests. The results of this research show that there is a partial influence between the fashion trend variable on purchasing decisions, and lifestyle on purchasing decisions. With the moderation test, the regression equation model two states that religiosity does not moderate the influence of fashion trends on purchasing decisions. The lifestyle variable with the third model regression equation moderation test states that religiosity is unable to moderate the influence of lifestyle on purchasing decisions.
The Effect Of Open Unemployment On Criminality In Banjarmasin City 2018-2022: Using Eviews 12 Perspectives Of Shariah Economics Aisyah, Lisda; Nilasari, Erissa
AL-QARDH Vol 9, No 1 (2024): 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.v9i1.7707

Abstract

This research is motivated by the problem of poverty in Banjarmasin City which is caused by the imbalance between labor force growth and job creation. Increased destruction will have an impact on crime. This research aims to: 1) describe the efforts made to reduce crime in Banjarmasin. 2) illustrates that the increasing number of poverty and low income are one of the factors causing the increase in criminal cases in Banjarmasin. 3) describe the impact of poverty on crime in Banjarmasin. This type of research is quantitative descriptive research. The data used in this research is secondary data in the form of time series data obtained from the Central Statistics Agency. The analysis technique used is simple linear regression using the Eviews 12 program. The results of this research prove that poverty has a big impact on crime that occurs in the City of Banjarmasin, that is because the impact of crime only simultaneously has a significant influence on crime in the City of Banjarmasin, This can be seen from the results of the F Test where the Prob (F-Statistic) value = 0.103287 < 0.05 and F_statistics = 5.372431. The findings of this study indicate that unemployment does not have a direct effect on crime in Banjarmasin and is influenced by other factors. In Shariah Economics, it is important to implement economic justice and social assistance to prevent crime even though unemployment is high.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jaq.v8i2.6126

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.
THE ROLE OF PRODUCTIVE ZAKAT IN TAPIN REGENCY ON THE ECONOMIC EMPOWERMENT OF MSMES: CONTRIBUTIONS AND PROBLEMS Sauqi, Muhammad; Rusdiana, Rusdiana; Dairobi, Dairobi
AL-QARDH Vol 9, No 2 (2024): 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.v9i2.8519

Abstract

The purpose of this research is the contribution, the problem of productive zakat funds to the economic empowerment of MSMEs. This study uses a type of field research or it can be called (file research). The approach in this study uses a qualitative approach that is descriptive. The data sources used are primary and secondary data sources. Data collection techniques use observation, interviews, and documentation. Data analysis methods through data reduction, data presentation, and conclusions. The results obtained from the research are: first, in the productive zakat contribution activities carried out by BAZNAS Tapin there are two mechanisms, namely proposals and territorial programs. The pattern of zakat contribution to BAZNAS Tapin uses an even pattern, which is given to all groups, in accordance with Islamic law. But BAZNAS Tapin in contributing productive zakat prioritizes groups that are still able to be empowered (productive age/willing to try). Second, in general, the problems faced by BAZNAS Tapin in carrying out productive zakat contribution activities can be seen from the four management functions of productive zakat management planning, mustahik requests that are not in line with the skills they have. Organizing, in the mustahik election of BAZNAS Tapin, did not go directly into the field but collaborated with the sub-district UPZ and the Village UPZ. Briefing, there is no technical assistance. Supervision, Baznas cannot routinely supervise mustahik developments once a month. Third, the solutions provided by BAZNAS Tapin to all the problems experienced, namely: improving the performance of Amil, socialization, and cooperating with the District UPZ and Village UPZ
Digital Transformation of Sharia MSMEs in Cultivating an Entrepreneurial Spirit in the Digital Economy Era Januari, Anas Tania; Nur Dwi Satrio, Sandy; Ariyanto, Yofi
AL-QARDH Vol 9, No 2 (2024): 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.v9i2.8984

Abstract

Digital transformation has changed the global economic landscape, including in the Sharia-based Micro, Small and Medium Enterprises (MSME) sector. This research aims to analyze the impact of digitalization on Sharia MSMEs and their role in fostering an entrepreneurial spirit in the digital economy era. By using a qualitative approach through literature study, this research identifies the challenges faced by Sharia MSMEs in adopting digital technology and explores strategies for integrating Sharia values with technological innovation. The research results show that digitalization has a positive impact on competitiveness, operational efficiency, and increased market access for Sharia MSMEs. Even so, challenges such as low digital literacy and limited resources are still the main obstacles. The integration of modern technology such as blockchain and sharia fintech has proven to be able to increase transparency, security and business efficiency. This research also emphasizes the importance of digital literacy and institutional support in strengthening an innovative and competitive Sharia entrepreneurial spirit, while still adhering to Islamic economic principles.Keywords: Digital Economy, Digitalization of MSMEs, Entrepreneurial Spirit, Islamic Economy

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