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
Articles
174 Documents
<![CDATA[INTEGRASI DAKWAH DAN EKONOMI ISLAM ]]>
<![CDATA[Husnul Hatimah]]>;
<![CDATA[rahmad Kurniawan]]>
<![CDATA[ AL-QARDH Vol 2, No 1 (2017): AL-QARDH ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (140.699 KB)
|
DOI: 10.23971/jaq.v2i1.822
<![CDATA[Tujuan dakwah adalah membuat perubahan dalam diri manusia, baik untuk membentuk sifat adil maupun aktual, baik individu maupun keluarga masyarakat, way of thinking atau cara berpikirnya berubah, way of life atau cara hidupnya berubah menjadi lebih baik ditinjau dari segi kualitas maupun kuantitas. Intinya dakwah bertujuan untuk mengubah sikap mental dan tingkah laku manusia yang kurang baik menjadi lebih baik atau meningkatkan kualitas iman dan Islam seseorang secara sadar dan timbul dari kemauannya sendiri tanpa merasa terpaksa siapapun. Selanjutnya dalam Ekonomi, Islam menempatkan bahwa tujuan ekonomi tidak hanya kesejahteraan duniawi saja, tapi juga untuk kepentingan yang lebih utama yaitu kesejahteraan ukhrawi. Tujuan utama penulisan ini adalah untuk mengkaji masalah-masalah mendasar sebagai berikut: pertama bagaimana integrasi dakwah dan ekonomi Islam?, serta bagaimana dakwah Ekonomi Islam dalam membangun ekonomi umat? Dengan demikian tujuan penulisan ini adalah untuk mengkaji integrasi dakwah dan ekonomi Isam; untuk mengetahui dakwah ekonomi Islam dalam membangun ekonomi umat.Hasil penelitian ini menyimpulkan bahwa integrasi dakwah dan ekonomi Islam bertujuan agar manusia memperoleh kebahagian dunia dan akhirat (Falah). Ekonomi Islam dan dakwah merupakan sarana untuk menyeru manusia agar dalam tindak tanduknya dalam kegiatan muamalah terutama dalam kegiatan perekonomian agar sesuai dengan nilai-nilai ajaran Islam. Selanjutnya dakwah ekonomi islam dalam membangun ekonomi umat dilaksanakan dengan cara mengubah pola pikir masyarakat yang berideologi konsumtif menjadi produktif agar bisa menggerakaan roda perekonomian. Pengembangan teknologi meyesuiakan dengan kebutuhan zaman penting dilakukan agar tidak tertinggal, serta pengembangan keterampilan agar mampu bersaing. Selanjutnya agar memanfaatkan dengan benar lembaga dakwah, sehingga lembaga tersebut benar-benar optimal dalam membangun ekonomi umat]]>
<![CDATA[PENJUALAN PRODUK iB HASANAH CARD MELALUI PROMOTION MIX PADA BNI SYARIAH CAB. KOTA PALANGKA RAYA ]]>
<![CDATA[Jirhanuddin Jirhanuddin]]>;
<![CDATA[Jelita Jelita]]>;
<![CDATA[hasanah hasanah]]>
<![CDATA[ AL-QARDH Vol 1, No 1 (2016): AL-QARDH ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (66.974 KB)
|
DOI: 10.23971/jaq.v1i1.625
<![CDATA[Promotion and selling is an important function that the key to successful banking operations. Banks should be able to see the needs and tastes of the dynamic market with highly competitive conditions. Moreover, products and services in Islamic banking is still new and is not widely known to the public so it must have its own character in the marketing and sales strategies. And here the authors are interested in researching the product sales iB Hasanah Card through the promotion, because it is supported also by the narrative of one of the employees of BNI sharia city of Palangkaraya stating that there is significant influence on variables Promotion product mix on sales volume iB Hasanah this card, plus another in 2015, Bank Indonesia (BI) has issued rules restricting the credit card ownership by age and income.The formulation of the problem in this research; (1) How does the product characteristics iB Hasanah card (2) How can the sale of products iB Hasanah Card. This field research using qualitative descriptive approach, which is the object of research is the sale of products through the iB Hasanah Card Promotion mix on BNI Syariah Cab. While the research subjects were 2 employees in positions related. Methods of data collection using observation, interviews, and documentation. While the validity of the data is also attested by the triangulation technique, and then the data were analyzed through the method of collection, reduction, display, and Conclusions.With a wide range of references theory used to support the research, the results showed that, the sale of products iB Hasanah Card through the promotion mix that has the largest percentage is advertising, which have a percentage of both is personal selling, the third is a public relations (public relations) or publicity and the percentage The fourth is a sales promotion. Where the largest percentage occurred in 2015 which amounted to 4.18% and the lowest percentage occurred in 2012 which amounted to 1.45%. Based on the results of the above data can be authors conclude also that in 2014 to 2015 only the advertising decreased from 65.97% to 60.38% it reinforces the reasons of the problems occurred that a change in Bank Indonesia Regulation No.14 / 2 / PBI / 2012 dated January 6, 2012 on Amendment to Bank Indonesia Regulation Number 11/11 / PBI / 2009 regarding Organization Card Payment Instrument.]]>
<![CDATA[Makna Konsep Akuntabilitas dan Transparansi dari Perspektif Al-Kindi ]]>
<![CDATA[Armizha Rahmatika]]>;
<![CDATA[isnalita isnalita]]>
<![CDATA[ AL-QARDH Vol 3, No 1 (2018): AL-QARDH ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (281.222 KB)
|
DOI: 10.23971/jaq.v3i1.1336
<![CDATA[Cases of bribery involving auditors and auditees become one form of fraud that is difficult to detect. This is because of both parties are equally enjoying the benefits of the outcome of such unethical and immoral behavior. The increasing number of corruption cases, specifically bribes in the government sector from year to year in Indonesia makes the role of public sector auditors such as BPK RI questioned. In addition, some of the perpetrators of corruption are adherents of Islam, which is interesting to criticize because Islam is a religion that upholds the value of honesty and truth. This research used qualitative research method with postmodernism paradigm because the researcher wanted to study the relevance of classical Islamic philosopher, Al-Kindi’s thought with the truth value in the accountability and transparency principle. It is done as an effort to integrate the meaning of accountability and transparency principle according to accounting with truth value according to Al-Kindi’s thought to get deeper meaning which if useful for auditor in carrying out its function, in order to work in accordance with professional ethic code by upholding ethics and morality value]]>
<![CDATA[JUAL BELI RAMUAN TRADISIONALMASYARAKAT DAYAK PERSPEKTIF BELOM BAHADAT DAN ETIKA BISNIS SYARIAH (STUDI KASUS DI PASAR KAHAYAN KOTA PALANGKA RAYA) ]]>
<![CDATA[Jefry Tarantang]]>;
<![CDATA[Bella Mutiara Kasih]]>
<![CDATA[ AL-QARDH Vol 3, No 2 (2018): AL-QARDH ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (776.356 KB)
|
DOI: 10.23971/jaq.v3i2.1177
<![CDATA[Penelitian ini merupakan penelitian mengenai praktik jual beli masyarakat Dayak dalam menjual ramuan tradisional di pasar Kahayan kota Palangka Raya dilakukan para pedagang yang berumur di atas 55 tahun di karenakan kematangan pengetahuan yang dimiliki para pedagang, selain itu tidak semua masyarakat asli suku Dayak memiliki pengetahuan tentang ramuan tradisional ini, karena tidak ada sumber tertulis yang dapat dijadikan pedoman mereka. Hanya mengandalkan bakat turun-temurun dari para leluhur mereka. Etika jual beli masyarakat Dayak dalam berdagang ramuan tradisional adalah terdapat penerapan falsafah Belom Bahadat pada praktik jual beli mereka. Peneliti menyimpulkan terdapat prinsip tolong-menolong yang amat kuat dan dijunjung tinggi oleh pedagang yang merupakan masyarakat adat Dayak, dengan slogan mereka yaitu Handep tuntung haduhup yang artinya menanggulangi masalah bersama dan saling tolong-menolong. Jual beli ramuan tradisional masyarakat dayak di Pasar Kahayan Kota Palangka Raya perspektif belom bahadat dan etika bisnis syariah terdapat adanya kesamaan antara filosofi Belom Bahadat, yaitu hidup bertata krama dan beradab dan hidup dalam kedamaian, kebersamaan, kesetaraan, keharmonisan, toleransi, menjunjung tinggi hukum dan kerja sama untuk meraih kesejahteraan bersama yang diaplikasikan dalam etika jual beli masyarakat Dayak dalam berdagang ramuan tradisional dengan etika bisnis syariah antara lain adanya prinsip Ketuhanan, rahmatan lil alamin (rahmat bagi seluruh alam), tahqiq ‘adl (mewujudkan keadilan), nubuwwah (kenabian). As-siddiq (transparansi), freedom to act (kebebasan dalam bertindak dan berusaha) dan socio-profit oriented.]]>
<![CDATA[PENGARUH PERILAKU KONSUMEN DAN LABEL HALAL PRODUK MAKANAN RUMAH TANGGA TERHADAP KEPUTUSAN KONSUMSI DI PALANGKA RAYA ]]>
<![CDATA[Rahmaniar Rahmaniar]]>;
<![CDATA[Fuad Farid]]>;
<![CDATA[Yeni Herliani]]>
<![CDATA[ AL-QARDH Vol 2, No 1 (2017): AL-QARDH ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (43.113 KB)
|
DOI: 10.23971/jaq.v2i1.827
<![CDATA[Every individual has different manners for making choices, including choosing a need and desire. In the modern world of today has come a wide selection of products both local and international standards one of which is a food product. Namely food production in the country for food products imported from abroad, as well as processed food products such as cottage industries. Existing halal label on food products would have been very impact and influence for consumers, particularly Muslim consumers are encouraged to consume Thayyib food and halal. For this study will focus on the effect of consumer behavior and halal label food products by household to consumption decisions in Palangka Raya (Student Association of Islamic Economics at IAIN Palangka Raya) to determine the effect of consumer behavior and halal label food products by households to consumption decision analysis techniques Correlation Product Moment using SPSS 18.0. This research is quantitative descriptive research type ex post facto, and perform data analysis with multiple regression test. Data collection methods the authors used observations and questionnaires. From the test result perfomed on the instrument 20 respondents to the question number 40 items declared valid and can be used to collect the data in the study sample. The population in this study were all students of Islamic Economics at IAIN Palangka Raya in force from 2012 to 2015. While the study sample were 75 respondents students of Faculty of Islamic Economics and Business, Departement of Islamic Economics at IAIN Palangka Raya, and from the number of respondents were given a questionnaire to be answered. Data analysis technique used is Multiple Regression. The result of this study indicate that obtained from the F test (simultaneous) amounted tp 7.132, then in accordance with the F test criteria then Ho is rejected. This means that there are significant effect between consumer behavior and halal label together or simultaneously on consumption decisions, the results obtained from the value of R Square of 0.165 which means that the consumer behavior variables (X1) and label halal food products household (X2) 16,5% have influence on consumer decision variable (Y). while the remaining 83,5% is influenced by other factors.]]>
<![CDATA[PENYELESAIAN SENGKETA HUTANG PIUTANG DI KALANGAN MASYARAKAT TALOHEN HULU KELURAHAN AMPAH KOTA KABUPATEN BARITO TIMUR ]]>
<![CDATA[Syarifuddin Syarifuddin]]>;
<![CDATA[Ahmad Dakhoir]]>;
<![CDATA[Sri Dewi Nur Azizah]]>
<![CDATA[ AL-QARDH Vol 1, No 2 (2016): AL-QARDH ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (187.938 KB)
|
DOI: 10.23971/jaq.v1i2.632
<![CDATA[Debt is one of the activities muamalah are allowed in Islam. Most people choose the wrong place when the event of default of borrowing and cause disputes often occur crime and immoral actions against the borrower. Unlike the case with accounts payable disputes that occur in society Talohen Hulu. The purpose of this study was to determine the background of the debts, the form of contract debts and settlement of disputes when the event of default (wanprestasi)in among community of Talohen Hulu village of Ampah City district of East Barito. This study uses field research, the method used is descriptive qualitative approach. This research was conducted by collecting data that is direct observation, interviews, and gathering important documents. In addition it also examines Islamic books relating to debts that have been exacerbated by the arguments of the Qur'an and Hadits. The subjects consisted of 7 people (4 people of the debtor and the third person of the creditor). The results of this study show that, the background of the debts is because Profession mostly rubber farmers whose income does not settle in less favorable circumstances did not quite meet other needs caused owes the motive for the sudden need (Purposes of transportation schoolchildren and venture capital).It thus is reasonable and permissible. Then the transaction occurred at home lenders to comply with the terms and the applicable rules of the creditors, the form of contract is Qardhul hasan. Disputes which amounted to 2 people can finally be resolved by way of principled deliberation kinship known as its unique Indigenous community badamai banjar previously occurred despite the ongoing conflict between the parties promise (contract).]]>
<![CDATA[E-MONEY DITINJAU DARI DIMENSI MAQĀṢID AL-SYARĪ’AH ]]>
<![CDATA[Muhammmad Noor Sayuti]]>;
<![CDATA[Wijaya Wijaya]]>
<![CDATA[ AL-QARDH Vol 3, No 1 (2018): AL-QARDH ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (457.504 KB)
|
DOI: 10.23971/jaq.v3i1.1182
<![CDATA[The increasing popularity of technology-based pasyment system substanstially changes conventional payment system design from cash payment system to non-cash payment system. Gradually, the expansion is impressive enough to change paradigm of economist in micro-transaction settlement, as well as becoming the root of Less Cash Society spirit creation.One of the instruments of non-cash payment which has been a trend today is E-money.It is an electronic-based non-cash payment. Some studies showed that there was a positif impact to monetery policy earned from this trend, its influence in the level of velocity of money and the effort to reduce the use of cash payment as an effort to hold inflation flow. The purpose of this study is to find out maqāṣid al-syarī’ah dimension, which is a philosophical study about the real purpose of Syariat Islam. In this study, the data was analyzied by Qualitative-normative approach using inductive-analysis method. Maqāṣid al-syarī’ah dimension was observed using the theory of maṣlahah principle as a tool of analysis. It aimed to find out the advantage of e-money either in conventional economic concept or Islam concept, which is the aspect of utility and maṣlahah. Maṣlahah has become part of integration in studying Maqāṣid al-syarī’ah. It's due to the real meaning ofmaṣlahah is implement the purpose of syara’ as an effort in developing human life generally for now and hereafter. By observing maṣlahah principle toward e-money products including its derivative products which have become a trend these days, so it shows that the products of e-money only benefits the secular dimension. Precision in considering maṣlahah is indeed essential as extracting the ukhrawi dimension which has the same purpose with syariah principles, considering it e-money has the potential to completeness choice of product for sharia financial institution.]]>
<![CDATA[PENGARUH KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN DI ALFAMART KOTA PALANGKA RAYA ]]>
<![CDATA[Muhammad Zainal Arifin]]>;
<![CDATA[Pikri Azhari]]>
<![CDATA[ AL-QARDH Vol 2, No 2 (2017): AL-QARDH ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (96.456 KB)
|
DOI: 10.23971/jaq.v2i2.832
<![CDATA[Service quality gives encouragement to consumer to tie a good association with a company. Good service will give an impact to decision of consumer to buy and also to the company itself. A good service quality is very important to create a consumer’s satisfaction, especially in direct proof, capability, attentiveness, and warrant of a consumer’s satisfaction. According to that reasons, so the statement of the problem of this research is the influence of service quality to consumer’s buying decision in Alfamart in Palangka Raya city. This research is using a quantitative approach with survey. A population of this research is consumer of Alfamart in Palangka Raya city. The sample that is taken for this research amounts to 96 respondents which is taken with random sampling. Furthermore, for prequalification test is using normality test with Kolmogorov smirnov and Q-Q plot. Data analysis method is using correlation of product moment and simple regression using SPSS 16. From this study, it is found that the quality of the service and consumer’s buying decision in Alfamart in Palangka Raya city have strong relation according to the result of coefficient of product moment which amounts to 0,810. It is also found the amount of sig that is 0,000 which means there are significant relation. Furthermore, test of simple regression shows the amount of determination of coefficient 0,656 which means the influence of service quality to the consumer’s buying decision is 65,6 %. It is found also the amount of t count which is 13,386 which is bigger than t table, so it can be concluded that service quality has significant influence to consumer’s buying decision.]]>
<![CDATA[MORAL PAJAK: SEBUAH OPSI PENINGKATAN KEPATUHAN PAJAK MASYARAKAT MUSLIM ]]>
<![CDATA[Imanda Firmantyas Putri Pertiwi]]>
<![CDATA[ AL-QARDH Vol 2, No 1 (2017): AL-QARDH ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (314.939 KB)
|
DOI: 10.23971/jaq.v2i1.823
<![CDATA[This study aims to determine the significance of taxpayer internal factors to comply with applicable tax laws. Variable religiosity and nationalism become exogenous variables to define tax morale, while tax morale will define tax compliance. Samples taken over 200 individual taxpayers whose Islam religion. Data analysis was done using Structural Equation Model (SEM) by dividing the step into outer test and inner test. The results showed that statistically religiosity influence tax morale, but on the contrary, nationalism is not shown significant results. Tax morale on tax compliance showed positive results and significant. Based on these results, can be concluded that religiosity still plays an important role in moslem society’s decision making. Thus, if the tax policy makers can touch the side ofreligiosity of the moslem societies, that in fact as majority in this country, it is expected that tax revenues can be increased.]]>
<![CDATA[EPISTEMOLOGI PENEMUAN HUKUM NAHDLATUL ‘ULAMA (NU) ]]>
<![CDATA[Ibnu Elmi A.S Pelu]]>
<![CDATA[ AL-QARDH Vol 1, No 1 (2016): AL-QARDH ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (109.907 KB)
|
DOI: 10.23971/jaq.v1i1.626
<![CDATA[The dynamics of the spirit of ijtihad religious organizations in Indonesia continues to run. Nahdlat al-’’Ulama or NU as a religious organization initiated by KH. Hashim Ash’ari, KH. Hasbullah and KH Wahab. Bisri Samsuri on January 31, 1926 in East Java also has a style and epistemology ijtihad unique to observeThis paper reveals the epistemological model of ijtihad or istinbat al-Ahkam NU. epistemology istinbat al-Ahkam NU using methods ilhaq al-masa’il bi nazairiha. Ilhaq al-masa’il bi nazairiha is to equate the law of a case that does not exist, the books of fiqh as a reference, by the law of a similar issue that has been answered by the text in these books to be based on the elements/pillars ilhaq inside it. Ilhaq epistemology is a modification of the theory of qiyas and pillars inside. Only difference, ilhaq has elements/pillars, namely mulhiq, mulhaq ‘alaih, mulhiq law and’ illat al-hukm. If qiyas was based on the Qur’an and Sunnah, while ilhaq resting on the books of fiqh existing mains.]]>
