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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 198 Documents
Urgensi Labelisasi Halal Daging Impor di Indonesia Khoiriyah, Khoiriyah
AL-QARDH Vol 6 No 1 (2021): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

This article discusses the import of meat which has become a polemic, because the halal label was lost or not included in the Indonesian Minister of Trade Regulation, this research is a form of analysis of how important and urgent the halal label is on imported meat in Indonesia as a Muslim-majority country. This study uses a content analysis method with a qualitative approach. Based on the facts and analysis carried out, the researchers concluded that: The halal label on meat imported to Indonesia is very important, because the majority of Indonesian people are Muslims who rely on halal and haram food for a product when consuming it. Halal labels are not enough to ensure a product is always halal. So, in this case, especially meat products, the meat production process must be considered regularly and the role of the state is needed to periodically check the meat production process so that it can always be ensured that it is halal
Implementasi Konsep Halalan Thayyiban pada Rumah Makan Wong Solo Kota Palangka Raya Satria, Ahmad Dhea; Syarifuddin, Syarifuddin
AL-QARDH Vol 6 No 1 (2021): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

This article tries to look at the phenomenon of development, A business that is required to have sensitivity to any changes that occur and put orientation to consumer satisfaction. Moreover, in Indonesia, which is majority Muslim, businesses are faced with sensitivity to halal food. This method of writing uses a qualitative descriptive approach, which will be expected to be able to describe of implementing the concept of halalan thayyiban. the results showed a special strategy used to attract consumers to come buy Wong Solo restaurant products. Halalan thayyiban as a marketing strategy of course not only the writing is displayed but also to the practice of application, both for owners, employees, and to all consumers also halalan thayyiban must be on all aspects of human life. Consumer response to the application of halalan thayyiban concept received a positive response from consumers. Considering Wong Solo restaurant not only makes the concept of halalan thayyiban as a slogan to attract consumer interest, but also as a slogan in life.
Risk Mitigation Effects for Mudhārabah Financing Accounting Treatment (Case Study at Bank Muslina, Muslina; Syahputra, Angga
AL-QARDH Vol 6 No 2 (2021): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

Mudharabah financing has a high level of risk caused by moral hazard and adverse selection. The existence of these two risks resulted in a simultaneous impact on the reputation and liquidity of the bank
The Influence of Ownership Structure, Debt Structure, and Independent Commissioner on Earning Management Yanuarsa, Muhammad; Wijayanti, Dwi Marlina; Haryono, Slamet
AL-QARDH Vol 6 No 2 (2021): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

This study aims to examine the effect of independent commissioners, blockholder ownership, long-term debt, short-term debt, institutional ownership, family ownership, and managerial ownership on earnings management. This study is a quantitative study with a sample of 71 companies listed on the Indonesia Stock Exchange in 2017-2019. The data is processed by multiple regression using E-views. The results show that long-term debt has a negative effect on earnings management and short-term debt has a positive effect on earnings management. Other results show that independent board of commissioners, blockholder ownership, institutional ownership, family ownership, and managerial ownership do not cause earnings management. The limitation of this study is that it does not use a sample in the financial sector. Nevertheless, this research contributes practically and theoretically. This study also facilitates the weaknesses of previous research by adding variables of debt structure and ownership structure.
Analysis of Abnormal Returns and Financial Performance during Pandemic COVID-19: Jakarta Islamic index (JII) Ashari, Maharani Syamsyyah; Geraldina, Ira; Simorangkir, Panubut
AL-QARDH Vol 6 No 2 (2021): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

This research uses quantitative research methods to determine the significant difference in the effect of financial performance on abnormal returns before and during the COVID-19 pandemic. Companies that are categorized as the Jakarta Islamic Index (JII) for 2020 are used as research samples with a saturated sampling technique, so the sample used in this research is 30 JII companies. Multiple linear regression analysis was used in testing the hypothesis with the E-Views version 10 program and a significance level of 5% (0.05). The test results show 1) the current ratio does not have a significant effect on abnormal returns, 2) profit margin does not have a significant effect on abnormal returns, 3) the debt to equity ratio does not have a significant effect on abnormal returns, 4) day sales outstanding does not. has a significant effect on abnormal returns. The results of descriptive statistics in the research show that there is no significant difference between the current ratio, profit margin, debt to equity, and outstanding day sales both before the COVID-19 pandemic and during the Covid-19 pandemic in Indonesia.
Work Experience as a Moderating Variable of the Influence of Intelligence on the Performance of Malang Government Employees Yulianto, Tri; Siswanto, Siswanto; Masyhuri, Masyhuri
AL-QARDH Vol 6 No 2 (2021): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

This study aims to see the effect of intellectual intelligence and emotional intelligence on employee performance with experience as a moderating variable. This research was conducted at the Public Works Department of Malang City. The type of research used is a quantitative approach research model using data in the form of numbers. The sample used as many as 122 respondents with the technique of taking census research. Two regression tests were carried out; the first was the independent variable test without the moderating variable, the second was carried out on all independent variables and the moderating variable. This study indicates that in the first test simultaneously or partially, all intellectual and emotional intelligence influence employee performance. After being moderated with work experience variables in the second test, intellectual and emotional intelligence variables become insignificant on employee performance. Thus, the moderating variable of work experience is only a moderating predictor variable.
The Position of Arbitration in Dispute Resolution of Islamic Financial Institutions Adi Astiti, Ni Nyoman; Rahman, Ghozali; Ibtisamah, Siti Nur
AL-QARDH Vol 6 No 2 (2021): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

Arbitration in Islamic law is known as the term tahkim which comes from Arabic. Arbitration in Islam has been recognized in the Al-Qur
The Risk Management of Gold Pawn Product in Bank Syariah Indonesia (BSI) Krian Branch Ahmad, Ardhi Seiva; Rohim, Ahmad Khoirur; Billah, Muhammad Arif; Fitrianto, Achmad Room
AL-QARDH Vol 6 No 2 (2021): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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Abstract

The purpose of this research is to analyze the risk management of the BSI gold pawn product in the BSI Krian branch. This research is a qualitative research. In this research, the official of BSI Krian branch served as key informants which have a adequate knowledge about financing process BSI gold pawn. Data collection conducted through interview, documentation, and observation techniques. The result of this research shows that BSI Krian branch implements risk management on the BSI gold pawn product. There are four steps in the process of implementing risk management on the gold pawn product BSI Krian branch; risk identification, risk measurement, risk monitoring, and risk control. Besides implement risk management BSI Krian branch has prepared risk mitigation on the gold pawn product. The mitigation processes are to mitigate the miss gold estimation accuracy, the gold storage risk, the risk of payment failure or jamming, the last but not least is mitigate the gold price drop. In the implementation of risk management and risk mitigation by BSI Krian Branch there are two obstacles those are from internal and external banks. In the effort to face that obstacles, BSI Krian branch has had an effort to overcome both from internal and external banks. With the implementation of risk management on the gold pawn product by BSI Krian branch can prevent and minimize the risk which arise from that financing