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INDONESIA
JURNAL AL-QARDH Fakultas Ekonomi dan Bisnis Islam
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 84 Documents
Factors Affecting Interest in Revisiting Sharia Hotel Auliya, Zakky Fahma
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 | Full PDF (115.558 KB) | DOI: 10.23971/jaq.v4i2.1552

Abstract

This research was conducted due to the phenomenon of a decrease in the stay period of foreign tourists in Indonesia in June 2018 compared to the stay period in June 2017. The independent variables used in this research are the completeness of sharia attributes and hotel image on sharia hotel consumers in Indonesia. The research samples were 100 respondents selected using accidental sampling. The analytical tool used in this research is Smart PLS 3.0. It was found that the completeness of Sharia attributes and hotel image variables influence the interest of revisiting Sharia hotels.
Sustainability Balanced Scorecard: an Alternative to Apply Legitimacy Theory Pertiwi, Imanda Firmantyas Putri; Hidayati, Isnaini Nur; Retno Meilani, Sayekti Endah; Rahmayati, Anim
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 | Full PDF (205.296 KB) | DOI: 10.23971/jaq.v4i1.1379

Abstract

Purposes. Sustainability Balanced Scorecard (SBSC) is the development of balanced scorecard as a comprehensive company performance appraisal method, which the assessment focus on financial perspective, customer, internal business processes, growth and learning as well as the social and environmental perspective as an effort of sustainability. This sustainability effort is in line with the legitimacy theory, which states that the company should be run in accordance with the prevailing norms of the place where the company is located. Madukismo Sugar Company (PG. Madukismo) is a company that has potential environmental destruction is the subject of this research. This research is intended to provide an overview of PG Madukismo's performance evaluation using the SBSC method, whether it is able to explain the legitimacy theory.Method. The case study with a descriptive qualitative method by triangulation system becomes a method of this research development.Findings. Outlined, the performance of PG Madukismo shows good results, the financial perspective shows some improvement, profit has increased, as well as efficiency. The customer's perspective also shows satisfactory performance, the high level of customer retention and the minimum level of complaints is enough to explain. The internal business process perspective results are also satisfactory, innovation on production, sales and after-sales processes are considered good. A less encouraging perspective is the perspective of growth and learning, even though employee retention is good but the amount of employee training actually shows a downward trend. Last but not least, is a social and environmental perspective. The results obtained were quite surprising, although in 2016 the news about Madukismo waste management was less pleasant, in 2018 Madukismo was able to improve its waste management and get a positive response from surrounding communities who said that the stench from Madukismo waste continued to decrease.Implication. This research gives insight and detail of how to assess a company using five perspectives of SBSC to prove that legitimacy theory can be applied and bringing the hope of sustainable business.Keyword: Sustainability Balanced Scorecard, green accounting, social and environmental, PG.Madukismo
Optimalisasi Penerbitan Surat Berharga Syariah Negara (SBSN) Pada Indstri Keuangan Syariah Wahid, Alif Rodliya
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 | Full PDF (112.08 KB) | 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).
TINGKAT RELEVANSI DAN FAITHFUL REPRESENTATION LAPORAN KEUANGAN PERBANKAN SYARIAH DI INDONESIA puspitosari, indriyana
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 | Full PDF (235.619 KB) | DOI: 10.23971/jaq.v4i2.1569

Abstract

According to PSAK there are two fundamental qualitative characteristics in financial statements, namely relevant and faithful representation. The use of accounting standards is expected to improve the quality of financial statements. This study aims to look at the level of relevance and faithful representation of financial statements at Islamic Commercial Banks in Indonesia in the period 2013-2017. The sample in this study is 11 Islamic Banks. The level of relevance is measured by the absolute predictive value while the proxy of faithful representation is by using the absolute value of the discretionary accrual. The results of this study are that there is phenomenon trade-off where when the level of relevance of a bank is high, the value of faithful representation is lower among other islamic banks.
PERAN PROMOSI DAN KUALITAS PELAYANAN SEBAGAI VARIABEL MODERATING DALAM KEPUTUSAN PEMBELIAN JASA KANTOR POS KOTA PALANGKA RAYA Safitri, Novi Angga
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
Analisis Pengungkapan Informasi Akuntansi terhadap Bias Investor dalam Menafsirkan Akrual Aulia, Norliyani
AL-QARDH Vol 5, No 1 (2020): 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.v5i1.2028

Abstract

In an investment activity can sometimes cause errors in the process of perceiving information related to investment. This is caused by bias so that it can cause market anomalies. Perception bias is a person’s a psychological condition that tends to be not objective in perceiving something. Someone who is a state of bias believe in its ability to accurately evaluate events, including making judgements about  the situation in terms of investment. In addressing the bias, accounting information disclosure needs to be done. This research uses descriptive research and documentation data collection techniques. In the delivery of accounting information must be high quality standards of accounting and finance and non-financial disclosures. Dalam suatu kegiatan investasi terkadang dapat menyebabkan kesalahan dalam proses mempersepsikan informasi terkait dengan investasi. Hal ini disebabkan oleh bias sehingga dapat menyebabkan anomali pasar. Bias persepsi adalah kondisi psikologis seseorang yang cenderung tidak objektif dalam memahami sesuatu. Seseorang yang memiliki bias percaya pada kemampuannya untuk mengevaluasi peristiwa secara akurat, termasuk membuat penilaian tentang situasi dalam hal investasi. Dalam mengatasi bias, pengungkapan informasi akuntansi perlu dilakukan. Penelitian ini menggunakan penelitian deskriptif dan teknik pengumpulan data dokumentasi. Dalam penyampaian informasi akuntansi harus standar kualitas tinggi akuntansi dan keuangan dan pengungkapan non-keuangan.
ANALISIS DITERMINAN PERMINTAAN PEMBIAYAAN PEDAGANG MIKRO (STUDI KASUS PEDAGANG TRADISIONAL KOTA PADANGSIDIMPUAN windari, windari windari
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 | Full PDF (150.783 KB) | DOI: 10.23971/jaq.v4i2.1640

Abstract

The purpose of this study is to find out what are the determinants that influence the demand for financing micro traders, and which factors are the most dominant. The main sub-topic of this research is micro traders who are classified as UMKM, in the entire City of Padangsidimpuan, namely the pasar sagumpal bonang, pasar ucok kodok, pasar Impres Sadabuan pasar Saroha with 180 respondents. The technique used in this study is a qualitative analysis by describing or describing the actual state of the research object. The results of this study are the determinants that influence the demand for micro trader financing in the city of Padangsidimpuan, which are Capital Deficiency or business development, Easier / lighter administration, Banking Knowledge, and interest rates / profit sharing. Whereas the determining factor which is the most dominant in influencing the demand for financing is easier / lighter administration.
PENGARUH JENIS PRODUK PAKAIAN DAN PENETAPAN HARGA TERHADAP PERMINTAAN KONSUMEN DI KOTA PALANGKA RAYA Farid, Fuad Muhajirin
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 | Full PDF (420.363 KB) | DOI: 10.23971/jaq.v4i1.1365

Abstract

Salah satu produk yang perkembangannya sangat cepat pada zaman sekarang ini berhubungan dengan pakaian. Pakaian adalah kebutuhan pokok manusia selain makanan dan tempat tinggal (rumah). Manusia membutuhkan pakaian untuk melindungi dan menutup dirinya. Namun seiring dengan perkembangan kehidupan manusia, pakaian juga digunakan sebagai simbol status, jabatan, ataupun kedudukan seseorang yang memakainya. Bisnis penjualan pakaian sekarang ini memang sangat berkembang, ini terbukti dengan semakin banyaknya muncul butik, distro dan online shop yang menjual berbagai jenis pakaian. Fenomena ini di akibatkan karena meningkatnya permintaan pasar. Untuk itu penelitian ini akan difokuskan pada pengaruh jenis produk pakaian dan penetapan harga terhadap permintaan produk di Kota Palangka Raya dengan studi kasus di Toko Yulia. Tujuan penelitian ini untuk mengetahui pengaruh jenis produk pakaian dan penetapan harga terhadap permintaan produk. Jenis penelitian ini merupakan jenis penelitian kuantitatif. Penelitian ini merupakan penelitian yang dilakukan secara langsung di lapangan atau bisa disebut dengan field research dengan menggunakan analisis regresi linier berganda. Sampel penelitian berjumlah 400 responden konsumen yang membeli di Toko Yulia. Metode pengumpulan data penulis menggunakan angket.Hasil dari penelitian ini menunjukkan nilai F sebesar 241,559. Apabila menggunakan F tabel sebesar 0,0983 maka artinya ada pengaruh secara signifikan antara jenis produk pakaian dan penetapan harga secara simultan terhadap permintaan produk. Hasil penelitian ini juga menunjukkan bahwa nilai R Square sebesar 0,549 yang dapat diartikan bahwa variabel jenis produk pakaian dan penetapan harga mempunyai pengaruh sebesar 54,9 % terhadap variabel permintaan produk, sedangkan 45,1% lainnya dipengaruhi oleh faktor-faktor di luar dari variabel jenis produk pakaian dan penetapan harga. Dengan model Regresi linier berganda
ANALISIS LOYALITAS KONSUMEN PRODUK BERLABEL HALAL Izzah Lubis, Nurul
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 | Full PDF (136.597 KB) | DOI: 10.23971/jaq.v4i1.1661

Abstract

This article aims to determine how much is the influence the product quality, brand image and halal label to consumer loyalty product of PT. Unilever Indonesia. The research method used is quantitative approach with multiple linear regression analysis. The research used primer and secondary data from consumer product of PT. Unilever Indonesia in Desa Hutaraja. The result of the research showed that there was the positif influence of product quality and brand image variable to the consumer loyalty product of PT. Unilever Indonesia in Desa Hutaraja. The result of the research also showed that there was not influence of  halal label variable to the consumer loyalty product of PT. Unilever Indonesia in Desa Hutaraja.
KONSEP DIVISI EKONOMI MASJID BERBASIS TEKNOLOGI INDUSTRI 4.0 Yuliani, Marifah
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 | Full PDF (118.146 KB) | DOI: 10.23971/jaq.v4i2.1567

Abstract

Dimasa lahirnya Islam, Masjid tidak berfungsi sebagai tempat ibadah sholat saja, melainkan sebagai tempat untuk urusan negara, politik, ekonomi atau lebih tepatnya disebut Masjid sebagai Pusat Ekonomi dan Peradaban Umat Islam. Ekonomi syariah tidak bisa hanya mengandalkan perbankan dan lembaga keuangan lainnya sebagai pusat ekonomi karena mereka diciptakan sebagai lembaga profit, tidak berorientasi untuk kepentingan umat. Masjid berfungsi sebagai tempat ibadah mnelainkan juga bisa digunakan sebagai pusat ekonomi mendirikan divisi ekonomi, dengan menyediakan sarana akad tabarru’ (tolong menolong) yakni simpan pinjam menggunakan akad qardhul hasan, didukung teknologi revolusi industri 4.0 berbasis startup, masjid bisa sebagai pusat ekonomi yang hemat biaya yang berorientasi untuk kesejahteraan umat Muslim. Penelitian ini bertujuan mengembalikan masjid sebagai tempat pusat ekonomi, yakni bertemunya orang yang kuat secara ekonomi untuk membantu orang yang lemah, memberantas riba, menolong yang lemah ekonomi dengan menggunakan teknologi revolusi industri 4.0.