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All Journal Adz Dzahab : Jurnal Ekonomi dan Bisnis Islam Islamic Business and Finance (IBF)
shalza yashinta mayseliandra
IAIN PONOROGO
Economics, Econometrics & Finance

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Harta Dalam Perspektif Ekonomi Islam shalza yashinta mayseliandra
Jurnal Adz-Dzahab: Jurnal Ekonomi dan Bisnis Islam Vol 6 No 1 (2021): Adz-Dzahab Volume 6 Nomor 1 April 2021
Publisher : IAI Muhammadiyah Sinjai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.547 KB) | DOI: 10.47435/adz-dzahab.v6i1.439

Abstract

Alquran menyebut kata Al-Mal (harta) tidak kurang dari 86 kali. Penyebutan berulang-ulang terhadap sesuatu di dalam Alquran menunjukkan adanya perhatian khusus dan penting terhadap sesuatu itu. Harta merupakan bagian penting dari kehidupan yang tidak dipisahkan dan selalu diupayakan oleh manusia dalam kehidupannya terutama di dalam Islam. Islam memandang keinginan manusia untuk memperoleh, memiliki, dan memanfaatkan harta sebagai sesuatu yang lazim, dan urgen. Harta diperoleh, dimiliki, dandimanfaatkan manusia untuk memenuhi hajat hidupnya, baik bersifat materi maupun non materi. Manusia berusaha sesuai dengan naluri dan kecenderungan untuk mendapatkan harta. Alquran memandang harta sebagai sarana bagi manusia untuk mendekatkan diri kepada Khaliq-Nya, bukan tujuan utama yang dicari dalam kehidupan. Dengan keberadaan harta, manusia diharapkan memiliki sikap derma yang memperkokoh sifat kemanusiannya. Jika sikap derma ini berkembang, maka akan mengantarkan manusia kepada derajat yang mulia, baik di sisi Tuhan maupun terhadap sesama manusia.
Analisis Laporan Keuangan Untuk Mengukur Kinerja Keuangan (PT. Unilever Indonesia Tbk. Periode 2019-2021) Risalatin Risalatin; Shalza Yashinta Mayseliandra; Sindy Vebri Permatasari
ISLAMIC BUSINESS and FINANCE Vol 3, No 2 (2022): ISLAMIC BUSINESS and FINANCE
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/ibf.v3i2.17557

Abstract

This study’s purpose is to determine how the financial performance of PT. Unilever. The method used is descriptive qualitative, namely to explain and provide an overview of the conditions or situations that are the object of research. With data analysis techniques, namely using financial ratio analysis consisting of liquidity ratios, solvency ratios, activity ratios, and profitability ratios. This research was conducted at PT. Unilever The results showed that PT. Unilever so far in measuring the level of success of a business is only simple, namely referring to the financial statements that have been presented in each annual period and which should be done after analyzing financial statements using financial ratios, it is known that the level of good performance resulting from the solvency ratio which always increases every year. period, while the level of poor performance resulting from the liquidity ratio has decreased after experiencing an increase in several periods. In the activity ratio analysis, it is known that PT. Unilever can manage receivables with a fast receivables turnover ratio, but the profitability ratio analysis shows that its financial condition is not good because it has not been consistent in generating profits.Keywords: Financial Reports, Financial Performance, Financial Ratios. 
Co-Authors Risalatin Risalatin Sindy Vebri Permatasari