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All Journal Tasharruf : Journal of Islamic Economics and Business Cashless
Dessy Boegiyati
Universitas Nahdlatul Ulama Pasuruan, Indonesia
Economics, Econometrics & Finance

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Analisis Nilai Waktu Uang (Time Value of Money) dalam Perspektif Keuangan Syariah Menggunakan Pendekatan Matematika Ekonomi anik ismadiana diana; Dessy Boegiyati
Tasharruf : Journal of Islamic Economics and Business Vol. 5 No. 2 (2024): Tasharruf : Journal of Islamic Economics and Business (November)
Publisher : Universitas Nahdlatul Ulama Pasuruan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/tasharruf.v5i2.1301

Abstract

Time value of money is a key idea in economic mathematics. It helps analyze money value over time. Today, time value of money is used in investment, financing, and financial decisions. But Islamic finance must adjust time value of money to fit sharia rules that ban interest. This study looks at time value of money in Islamic finance with an economic mathematics approach. The study uses a descriptive qualitative method and a literature study approach. The researcher reviews journals, books, and scientific sources that discuss economic mathematics and Islamic finance. The results show that the time value of money concept can still be used in Islamic financial systems, provided the concept does not contain usury, gharar, or maisir. The application of present value and future value concepts in Islamic financing serves as an economic analysis tool. The tool helps determine financing values in a fair and transparent way. So economic mathematics plays a big role in helping efficient Islamic financial management follow Islamic principles.
Analisis Break Even Point (BEP) sebagai Dasar Penentuan Kelayakan Usaha pada Cafe Akademos Warungdowo Herlina Widya Ananta; Dessy Boegiyati
Cashless : Journal of Sharia Finance and Banking Vol. 4 No. 1 (2026): Cashless : Journal of Sharia Finance and Banking (April)
Publisher : Universitas Nahdlatul Ulama Pasuruan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/cashless.v4i1.1516

Abstract

This study aims to analyze the Break Even Point (BEP) as a basis for determining business feasibility at Cafe Akademos Warungdowo using a descriptive quantitative approach and case study method. Data were collected through interviews, observations, and documentation of financial reports during the period of April 16–May 15, 2026. The analysis included calculations of fixed costs, variable costs, contribution margin, Weighted Average Contribution Margin Ratio (WA-CMR), Break Even Point (BEP), Margin of Safety (MoS), and profit-loss reports. The results showed that the café’s total fixed costs amounted to Rp1,300,000, with total sales of Rp3,945,000 and a contribution margin of Rp1,376,760. The WA-CMR value was 34.90%, while the BEP was achieved at sales of Rp3,725,051 or 762 product units. Actual sales of 806 units exceeded the break-even point, resulting in a net profit of Rp76,760 Although the business was considered financially feasible, the Margin of Safety (MoS) Ratio of 5.58% indicates that the business remains vulnerable to declining sales. Therefore, the café management needs to improve profitability through cost efficiency, price evaluation, and optimization of products with high contribution margins.
DARI SCROLL KE CHECKOUT: ANALISIS ELASTISITAS PERMINTAAN BERBASIS KALKULUS DIFERENSIAL PADA STRATEGI HARGA DAN PROMOSI E-COMMERCE INDONESIA Aiesha Azwa Putri Sejati; Dessy Boegiyati
Cashless : Journal of Sharia Finance and Banking Vol. 4 No. 1 (2026): Cashless : Journal of Sharia Finance and Banking (April)
Publisher : Universitas Nahdlatul Ulama Pasuruan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/cashless.v4i1.1517

Abstract

Perkembangan pesat e-commerce di Indonesia telah mendorong transformasi mendasar dalam pola respons konsumen terhadap kebijakan harga dan aktivitas promosi. Studi ini bertujuan mengeksplorasi penerapan konsep turunan (diferensial) dalam pengukuran elastisitas harga permintaan yang terjadi di tengah dinamika promosi e-commerce, dengan menekankan relevansi prinsip-prinsip ekonomi Islam mencakup transparansi, kesetaraan, dan larangan gharar. Dengan menggunakan metodologi tinjauan pustaka kualitatif, penelitian ini merangkai kerangka teori dari ekonomi berbasis kalkulus dan mengimplementasikannya pada data empiris empat platform e-commerce terkemuka di Indonesia, yaitu Shopee, Tokopedia, Lazada, dan Blibli. Hasil kajian mengungkapkan bahwa komoditas yang diperdagangkan melalui kanal digital memiliki karakteristik permintaan yang sangat elastis: diskon, flash sale, dan penurunan harga terbukti memicu lonjakan permintaan yang jauh melampaui proporsi perubahan harga itu sendiri. Pendekatan diferensial menawarkan instrumen matematis yang terukur guna menghitung laju perubahan permintaan terhadap variasi harga, sehingga para penjual mampu merancang kebijakan harga dan momen promosi yang paling menguntungkan. Ditinjau dari perspektif ekonomi Islam, setiap taktik promosi wajib disertai pertimbangan etis yang ketat agar tidak bergeser menjadi praktik manipulatif. Penelitian ini memberikan kontribusi pada titik persilangan antara matematika ekonomi dan keuangan syariah dengan menghadirkan kerangka pengambilan keputusan promosi yang beretika dan berbasis data di pasar digital.
ANALISIS DISKONTO DAN NILAI WAKTU UANG DALAM PERSPEKTIF KEUANGAN SYARIAH Lailiyah Najma Zahira; Dessy Boegiyati
Cashless : Journal of Sharia Finance and Banking Vol. 4 No. 1 (2026): Cashless : Journal of Sharia Finance and Banking (April)
Publisher : Universitas Nahdlatul Ulama Pasuruan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/cashless.v4i1.1518

Abstract

This research aims to reconstruct the concept of the time value of money from a Sharia perspective by developing the Economic Value of Time (EVT) as an alternative to the riba-based conventional Time Value of Money (TVM). Utilizing a mixed-method approach that combines qualitative and quantitative analysis through systematic literature review and comparative-mathematical analysis, this study formulates the Integrated Sharia Discounting Model Framework (KMDST) applied to murabahah, ijarah, syirkah, and sukuk instruments. The findings indicate that Sharia discounting mechanisms can be independently transformed by substituting interest variables with real return indicators such as margins, ujrah, and the Expected Rate of Return (ERR). Quantitative simulation results on an IDR 800,000,000 financing scenario demonstrate a mathematical convergence phenomenon, where the NPV of both Sharia and conventional systems yields an identical figure of -IDR 6,950,127 at the same discount rate. The study concludes that while methodologically accurate and precise, Islamic finance possesses a substantial advantage in terms of risk-sharing and economic justice, which are absent in conventional systems. Practically, this model provides guidance for financial institutions in determining discount rates aligned with real-sector productivity and Sharia compliance.
PEMODELAN DAN ANALISIS KEUNTUNGAN PADA USAHA AGEN PENTOL KABUL DI WONOREJO MENGGUNAKAN PENDEKATAN MATEMATIKA EKONOMI Riffat Haziq; Dessy Boegiyati
Cashless : Journal of Sharia Finance and Banking Vol. 4 No. 1 (2026): Cashless : Journal of Sharia Finance and Banking (April)
Publisher : Universitas Nahdlatul Ulama Pasuruan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/cashless.v4i1.1519

Abstract

UMKM play a significant role in Indonesia’s economy, including in the culinary agency-based business sector such as Pentol Kabul Agencies. However, many business owners still do not apply quantitative analysis in decision-making, particularly in understanding the relationship between costs, revenue, and profit. This study aims to develop mathematical models of the cost function, revenue function, and profit function for a Pentol Kabul agency business, as well as to analyze its profit level and Break-Even Point (BEP). The research employed a quantitative descriptive approach using a case study method on a Pentol Kabul agency located in Pasuruan Regency. Data were collected through interviews, observations, and documentation of business sales records. The analysis was conducted by formulating the total cost (TC), total revenue (TR), and profit (π) functions, followed by break-even analysis and sensitivity analysis regarding changes in cost of goods sold and selling prices. The results indicate that the cost function is TC(Q) = 225,000 + 35,000Q, the revenue function is TR(Q) = 40,000Q, and the profit function is π(Q) = 5,000Q − 225,000. At the actual sales volume of 150 packs per week, the business generates a profit of IDR 525,000 per week. Furthermore, the break-even point is achieved at a sales volume of 45 packs per week. These findings demonstrate that the application of economic mathematics can assist MSME owners in understanding business conditions more systematically and support more rational business decision-making.
Co-Authors Aiesha Azwa Putri Sejati anik ismadiana diana Herlina Widya Ananta Lailiyah Najma Zahira lailiyah najma zahira Riffat Haziq