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All Journal Dialektika: Jurnal Ekonomi dan Ilmu Sosial INSPIRASI (JURNAL ILMU-ILMU SOSIAL) Istismar : Jurnal Kajian dan Penelitian Ekonomi dan Bisnis Islam Tijarah Senarai: Journal of Islamic Heritage and Civilization
Widuri, Andi Fika
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS KINERJA KEUANGAN DENGAN RASIO LIKUIDITAS, SOLVABILITAS, AKTIVITAS, DAN PROFITABILITAS PADA CV ORA ET LABORA PERIODE 2018-2021 Widuri, Andi Fika; Ihwanudin, Nandang
INSPIRASI : JURNAL ILMU-ILMU SOSIAL Vol 20, No 2 (2023)
Publisher : UNIVERSITAS PGRI TULUNGAGUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29100/insp.v20i2.3756

Abstract

For companies, one way to find out their financial performance is by analyzing the ratio to their financial statements. CV Ora Et Labora is an example of a company that is able to develop and survive in carrying out the survival of the company. This company is the object of research used by the author in this study because it has complete financial statements and is in accordance with the various criteria that the author uses. This research was conducted using secondary data in the form of annual financial statements of CV Ora Et Labora for the 2018-2021 period and conducted a direct review of the company. Financial ratio analysis using liquidity, activity, profitability, and solvency ratios is then interpreted based on industry ratio standards. From the results of the calculation of the entire ratio, it was found that this company has excellent financial performance in terms of all measuring instruments.
Penerapan Etika Ekonomi Islam dalam Pembiayaan Mudharabah: Studi Kualitatif pada BSI KCP Samarinda Seberang Widuri, Andi Fika; Saripudin, Udin
Tijarah: Jurnal Ekonomi Syariah Vol 3, No 2 (2024): Tijarah: Jurnal Ekonomi Syariah
Publisher : CV Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/tijarah.v3i2.1551

Abstract

This study intends to understand the awareness of sharia ethics in Islamic bank bankers based on an Islamic phenomenological approach. The object to be observed is mudharabah financing considering that this financing has a more complex scheme compared to other types of financing. This complexity can have implications for the unique behavior of Islamic bank bankers in applying Islamic economic ethics, so that mudharabah financing is very appropriate to be used as a unit of analysis. The research uses a qualitative method with a descriptive approach. The data sources used are primary data obtained through interviews with three banking actors at Bank BSI KCP Samarinda Seberang and one jurisprudence expert, as well as secondary through literature studies. The results showed that the mudarabah financing bankers at Bank BSI KCP Samarinda Seberang had an awareness of the importance of applying Islamic economic ethics in the mudarabah financing process. The assessment is based on the principles of honesty in syirkah, trustworthiness and professionalism, openness, and intelligence in managing.ABSTRAKPenelitian ini bermaksud untuk memahami kesadaran etika syariah pada banker bank syariah berdasarkan pendekatan fenomenologi Islam. Objek yang akan diamati ialah pembiayaan mudharabah mengingat pembiayaan ini memiliki skema yang lebih kompleks dibandingkan dengan jenis pembiayaan lainnya. Kompleksitas tersebut dapat berimplikasi pada keunikan perilaku bankir bank syariah dalam menerapkan etika ekonomi Islam, sehingga pembiayaan mudharabah sangat tepat dijadikan sebagai unit analisis. Penelitian menggunakan metode kualitatif dengan pendekatan deskriptif. Sumber data yang digunakan adalah data primer yang diperoleh melalui wawancara terhadap tiga orang pelaku perbankan Bank BSI KCP Samarinda Seberang dan satu orang ahli fikih, serta sekunder dengan studi literatur. Hasil penelitian menunjukkan bahwa bankir pembiayaan mudarabah di Bank BSI KCP Samarinda Seberang telah memiliki kesadaran akan pentingnya penerapan etika ekonomi Islam dalam proses pembiayaan mudarabah. Penilaian didasarkan pada prinsip kejujuran dalam syirkah, amanah dan profesionalisme, keterbukaan, dan kecerdasaan dalam mengelola.
PENERAPAN ETIKA EKONOMI ISLAM DI BANK SYARIAH INDONESIA (BSI) KCP SAMARINDA SEBERANG Saripudin, Udin; Widuri, Andi Fika
ISTISMAR Vol. 8 No. 1 (2025): Juni
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/istismar.v8i1.4504

Abstract

Penelitian ini bermaksud untuk memahami kesadaran etika syariah pada banker bank syariah berdasarkan pendekatan fenomenologi Islam. Objek yang akan diamati ialah pembiayaan mudharabah mengingat pembiayaan ini memiliki skema yang lebih kompleks dibandingkan dengan jenis pembiayaan lainnya. Kompleksitas tersebut dapat berimplikasi pada keunikan perilaku bankir bank syariah dalam menerapkan etika ekonomi Islam, sehingga pembiayaan mudharabah sangat tepat dijadikan sebagai unit analisis. Penelitian menggunakan metode kualitatif dengan pendekatan deskriptif. Sumber data yang digunakan adalah data primer yang diperoleh melalui wawancara terhadap tiga orang pelaku perbankan Bank BSI KCP Samarinda Seberang dan satu orang ahli fikih, serta sekunder dengan studi literatur. Hasil penelitian menunjukkan bahwa bankir pembiayaan mudarabah di Bank BSI KCP Samarinda Seberang telah memiliki kesadaran akan pentingnya penerapan etika ekonomi Islam dalam proses pembiayaan mudarabah. Penilaian didasarkan pada prinsip kejujuran dalam syirkah, amanah dan profesionalisme, keterbukaan, dan kecerdasaan dalam mengelola.
Strategi Promosi Melalui Media Sosial Pada Myrubylicious Fashion Store Widuri, Andi Fika; Dewi, Catur Kumala
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 8 No 1 (2023): Dialektika : Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v8i1.2178

Abstract

This study aims to describe the promotion strategy through social media used by one of the local fashion companies in the city of Bandung, namely the myrubylicious fashion store. The research method used is descriptive qualitative with data collection techniques through open interviews and documentation. The results of data collection are then analyzed using three stages, namely reduced data, data presented, then concluded. The results showed that myrubylicious uses a promotional mix technique consisting of 5 aspects, namely advertising, personal selling, direct marketing, public relations, and sales promotion. These five aspects are used by myrubylicious as a tool to maximize the company's promotion strategy with the goal of increasing the company's profit. This form of promotional strategy can make myrubylicious continue to survive during the onslaught of the fashion business is increasingly rampant.
From Sin To Innovation: Ethical And Legal Reflections On Human Weakness In Islamic Perspective Ekawati; Widuri, Andi Fika
Journal of Islamic Heritage and Civilization Vol. 2 No. 1 (2025): Islamic Heritage and Civilization
Publisher : Tunas Harapan Ummat Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0501/senarai.2025.2.1.58-76

Abstract

Human imperfection has long been acknowledged in Islamic moral philosophy, yet its constructive potential in shaping legal-ethical innovation remains critically underexplored. This transformative process arises from the self-reflective nature of weakness itself, as the awareness of limitation compels intellectual introspection and moral creativity. Previous studies often treat moral deviation, conceptualized as ma‘ṣiyah (sin), solely as a theological failure rather than a generative moral energy. This study aims to reconceptualize human weakness not as a liability but as a catalyst for ethical and juridical creativity within the Islamic civilizational framework. This paper does not romanticize sin, but situates it within a theological framework of repentance and ethical renewal under divine guidance. Using a qualitative and integrative methodology that combines hermeneutic analysis of classical fiqh and akhlaq manuscripts with normative reflection on contemporary digital ethics, this research develops a multidimensional model bridging theology, ethics, and law, an analytical configuration rarely attempted in previous Islamic scholarship. The findings reveal a transformative dialectic: when moral failure is internalized through repentance (tawbah): when moral failure is internalized through repentance (tawbah) and an ethical form of critical reflection (ijtihād al-nafs), it produces renewed ethical consciousness and legal adaptability (tajdīd) responsive to social transformation. As articulated by al-Ghazālī in Kitāb al-Tawbah, repentance transforms error into a moral awakening that sustains intellectual and civilizational renewal. This paper contributes a new conceptual articulation of how Islamic ethical and legal systems transform human fallibility into a driver of intellectual vitality, digital ethics, and civilizational resilience, offering an alternative epistemological foundation for understanding innovation within Islamic heritage. In doing so, this study offers a dynamic and constructive re-evaluation of human weakness in the context of contemporary digital ethics.
Co-Authors Dewi, Catur Kumala ekawati Nandang Ihwanudin Udin Saripudin