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All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Bela Bela
Institut Agama Islam Negeri Pontianak
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analysis Of Break Even Point (BEP) At Khair Laundry In Pontianak City Yuli Santika; Muhliyanto Muhliyanto; Bela Bela; Mirdawati Mirdawati; Matsna Marwan Addin
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 1 (2024): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i1.5418

Abstract

Laundry is a cleaning business that cleans dirty clothes so they can be sent. This business is very promising because the demand for this service is quite high. This research aims to determine the break-even point for khair laundry to make a profit. This research was carried out at laundry service MSMEs in Pontianak. This research uses primary data obtained from direct interviews with the owner of Khair laundry. Secondary data is generated from records made by the khair laundry service business. This research is descriptive research using quantitative data where the data was obtained through interview methods with business owners. The data obtained is in the form of selling price per unit (p), recording the number of kg of laundry that comes in for 1 month, building rental costs, equipment, operational costs, employee salary costs and packaging costs. Based on research results, the average kg of laundry produced per month is 860,012 kg, with fixed costs of Rp. 800,000 and variable costs per kg Rp. 4,000. Based on the laundry price per kg Rp. 6,000, then the number of kg of laundry produced to reach the break-even point (BEP) in one month is 400 kg.
Investasi dalam Perspektif Islam: Analisis Prinsip, Instrumen, dan Tantangan Kontemporer Bela Bela; Ichsan Iqbal
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 1 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/5s2mr450

Abstract

Investment from an Islamic perspective represents an economic activity that extends beyond financial gain by incorporating spiritual values, ethical considerations, and social responsibilities grounded in Sharia principles. The rapid growth of the Islamic financial industry has increased public interest in various investment instruments that comply with Islamic law. A qualitative approach based on library research was employed through the examination of relevant primary and secondary sources, including the Qur’an, Hadith, fatwas issued by the National Sharia Council of the Indonesian Ulema Council, academic books, scientific journals, and reports from related institutions. The analysis utilized content analysis and thematic analysis techniques to identify the fundamental principles of Islamic investment, the development of available investment instruments, and the contemporary challenges associated with their implementation. The findings indicate that Islamic investment is founded on the principles of justice, public welfare, transparency, and the prohibition of riba (usury), gharar (excessive uncertainty), and maysir (gambling or speculation). Various Islamic investment instruments, including Sharia-compliant stocks, sukuk, Islamic mutual funds, and Islamic deposits, have experienced significant growth in Indonesia. Nevertheless, low levels of Islamic financial literacy, limited product innovation, governance issues, and the rapid advancement of financial technology continue to pose substantial challenges. Strengthening regulatory frameworks, enhancing public education, and promoting sustainable product innovation are essential for supporting the development of an inclusive and sustainable Islamic investment ecosystem.
Co-Authors Ichsan Iqbal Matsna Marwan Addin Mirdawati Mirdawati Muhliyanto Muhliyanto Yuli Santika