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RIBA SEBAGAI TANTANGAN EKONOMI ISLAM : PERSPEKTIF AL-QUR’AN DAN HADITS Budi Utomo; Diska Fitra; Nurul Wardatul Jannah; Sri Anisah
JURNAL ILMIAH NUSANTARA Vol. 2 No. 1 (2025): Jurnal Ilmiah Nusantara
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jinu.v2i1.3367

Abstract

This study will reveal how the review of maqashid al-syariah in the implementation of Halal Product Guarantee after the enactment of Law No. 33 of 2014 on Halal Product Guarantee in Indonesia? Before the enactment of Law No. 33 of 2014 on Halal Product Guarantee, the implementation and implementation of Halal Product Guarantee is managed by LPPOM MUI. There are many problems when the implementation of halal product guarantee is still managed by private institutions. Therefore, the government finally issued Law No. 33 of 2014 on Halal Product Guarantee. The two objectives contained in Law No. 33 of 2014 on the guarantee of halal products, are important components that must be realized in human life, so that human life will be regarded as an optimal life. The sense of comfort, safety, safety and certainty of halal products circulating around Indonesia is important (dharuri) in the life of Muslims in Indonesia, so it must be realized, one of them only through the enactment of Law No. 33 of 2014 on the guarantee of halal products. From the analysis that has been conducted this study concludes that the implementation of the guarantee of halal products after the issuance of Law No. 33 of 2014 on the guarantee of halal products is the responsibility of the institution called the Halal Product Security Management Agency (BPJPH), which is under the auspices of the Ministry of Religious Affairs . In the perspective of maqashid al-shariah, first, UU JPH can provide comfort, safety, safety, and certainty of Halal Product availability for public purpose of guarantee implementation to improve halal product. Second, UU JPH can add value for business actors to produce and sell Halal Products.
PENINGKATAN KAPASITAS PELAKU USAHA MIE JEBEW MELALUI PENDAMPINGAN ANALISIS BREAK EVEN POINT DALAM PENENTUAN TITIK IMPAS PENJUALAN M. Ridho Ansori; M. Rifki Andriyansyah; Diska Fitra; Joni Hendra
DEVELOPMENT: Journal of Community Engagement Vol. 4 No. 2 (2025): Juni
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/djce.v4i2.2029

Abstract

Break Even Point (BEP) merupakan salah satu alat analisis keuangan yang penting dalam dunia bisnis untuk menentukan titik di mana total pendapatan setara dengan total biaya, sehingga perusahaan tidak mengalami laba maupun rugi. Penelitian ini bertujuan untuk menganalisis titik impas pada usaha “Mie Jebew Jebret” yang beroperasi di Café Print Kota Bengkalis dengan menggunakan pendekatan fungsi linear. Penelitian memfokuskan pada tiga variabel utama yaitu biaya tetap, biaya variabel per unit, dan harga jual per unit. Berdasarkan data yang diperoleh, biaya tetap usaha adalah sebesar Rp5.000.000 per bulan, biaya variabel per porsi sebesar Rp8.000, dan harga jual per porsi sebesar Rp12.000. Dengan menggunakan rumus BEP: Q=FCP−VCQ = \frac{FC}{P - VC}Q=P−VCFC​, diperoleh bahwa titik impas tercapai pada penjualan sebanyak 1.250 porsi per bulan, di mana total pendapatan dan biaya sama-sama mencapai Rp15.000.000. Analisis ini diperkuat dengan visualisasi grafik hubungan antara volume penjualan, pendapatan, dan biaya, yang menunjukkan perpotongan antara fungsi pendapatan dan biaya total pada titik impas tersebut. Hasil penelitian ini memberikan kontribusi strategis dalam pengambilan keputusan manajerial, khususnya dalam menetapkan target penjualan, merancang kebijakan harga, dan mengelola struktur biaya guna memastikan keberlangsungan dan profitabilitas usaha secara optimal.