Cahyani, Debi
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DUNIA USAHA DAN HUBUNGANNYA DENGAN ETIKA BISNIS ISLAM Cahyani, Debi
El-Ecosy : Jurnal Ekonomi dan Keuangan Islam Vol 3, No 2 (2023): Juli (El-Ecosy: Jurnal Ekonomi dan Keuangan Islam)
Publisher : Universitas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/eeki.v3i2.3391

Abstract

ABSTRAKBisnis merupakan sesuatu yang sangat penting dalam kehidupan manusia. Tidak heran Islam yang berakar pada Al-Qur'an dan As-Sunnah memberikan tuntunan di lapangan bisnis. Bisnis selama bertahun-tahun, diusulkan sebagai bisnis untuk keuntungan sebagai sebisa mungkin, bahkan sampai melakukan trik-trik kotor dan tidak etis. Etika bisnis adalah sangat penting untuk dikedepankan di era globalisasi yang sering mengabaikan moral nilai dan etika. Dengan demikian, Islam menekankan bahwa kegiatan bisnis manusia makhluk tidak semata-mata dimaksudkan sebagai cara untuk memuaskan keinginan, tetapi lebih pada menemukan kehidupan yang seimbang dengan sikap positif daripada destruktif. Ini makalah ini bertujuan untuk mengkaji etika bisnis dari perspektif al-Qur'an dalam sebuah upaya membangun bisnis syariah untuk menghadapi tantangan bisnis di masa depan. Bisnis dalam konklusi Al-Qur'an disebut dengan aktivitas sekaligus materi bisnis yang layak, jika mereka memenuhi kebutuhan material dan spiritual secara seimbang, tidak mengandung kepalsuan, kehancuran dan ketidakadilan. Tapi mengandung nilai persatuan, keseimbangan, kehendak bebas, akuntabilitas, kebenaran, kebajikan dan kejujuran. Penelitian ini menggunakan metode kulitatif dengan jenis kepustakaan yang bersifat deskriptif.ABSTRACTBusiness is something that is very important in human life. No wonder Islam is rooted in the Qur'an and Sunnah provide guidance in the field of business. Business for many years, was suggested as a business for profit as much as possible, even to go to the dirty tricks and unethical. Business ethics is very important to put forward in the era of globalization often ignore the moral values and ethics. Thus, Islam emphasizes that the business activities of human beings are not merely intended as a way to satisfy the desire, but rather on finding a balanced life with a positive attitude rather than destructive. This paper aims to examine business ethics from the perspective of the Qur'an in an effort to build an Islamic business to business challenges in the future. Business in the conclusion of the Qur'an called activities as well as materials. A viable business, if they meet the material and spiritual needs in a balanced, contains no falsehood, destruction and injustice. But it contains the value of unity, equilibrium, free will, accountability, truth, virtue and honesty. This research employs a qualitative method with a descriptive library research type.
DO SALES VOLUME AND COST OF GOOD SOLD INCREASE GROSS PROFIT MARGIN Fauzi, Abdul Aziiz Ahmad; Rifada, Regina Maurizka; Cahyani, Debi
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 2 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i2.35753

Abstract

This study, conducted in the context of Islamic Economics, examines PT's Gross Profit Margin (GPM). Unilever Indonesia Tbk. from 2013 to 2022, focusing on the effects of sales volume and Cost of Goods Sold (COGS). The research aims to identify how these factors influence GPM, a key metric in Islamic Economics. A quantitative descriptive method was used to analyze secondary data from financial statements. The population in this study includes all nominal sales data, cost of goods sold, and gross profit margin ratios of PT. Unilever Indonesia Tbk. Unilever Indonesia Tbk. Unilever Indonesia Tbk. Unilever Indonesia Tbk. Classical assumption tests, determination coefficient tests, F-tests, and t-tests were conducted. Results indicate that sales volume positively impacts GPM, while COGS negatively affects it. Effective sales volume and COGS management are crucial for optimizing gross profit margins, suggesting businesses should focus on these areas to enhance profitability. These findings have practical implications, as they imply that businesses should prioritize strategies that increase sales volume and efficiently manage COGS to enhance profitability. By understanding the critical relationship between these variables and GPM, companies can make informed decisions that contribute to their financial health and competitiveness in the market. 
DO SALES VOLUME AND COST OF GOOD SOLD INCREASE GROSS PROFIT MARGIN Fauzi, Abdul Aziiz Ahmad; Rifada, Regina Maurizka; Cahyani, Debi
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 6 No. 2 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i2.35753

Abstract

This study, conducted in the context of Islamic Economics, examines PT's Gross Profit Margin (GPM). Unilever Indonesia Tbk. from 2013 to 2022, focusing on the effects of sales volume and Cost of Goods Sold (COGS). The research aims to identify how these factors influence GPM, a key metric in Islamic Economics. A quantitative descriptive method was used to analyze secondary data from financial statements. The population in this study includes all nominal sales data, cost of goods sold, and gross profit margin ratios of PT. Unilever Indonesia Tbk. Unilever Indonesia Tbk. Unilever Indonesia Tbk. Unilever Indonesia Tbk. Classical assumption tests, determination coefficient tests, F-tests, and t-tests were conducted. Results indicate that sales volume positively impacts GPM, while COGS negatively affects it. Effective sales volume and COGS management are crucial for optimizing gross profit margins, suggesting businesses should focus on these areas to enhance profitability. These findings have practical implications, as they imply that businesses should prioritize strategies that increase sales volume and efficiently manage COGS to enhance profitability. By understanding the critical relationship between these variables and GPM, companies can make informed decisions that contribute to their financial health and competitiveness in the market.Â