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All Journal IJIBE (International Journal of Islamic Business Ethics) IIJSE
Sukirman, Anna Sutrisna
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Economics, Econometrics & Finance

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Application of Green Accounting: Potential Profit from Waste Utilization of Chicken House Business Hirman, Akhmad Akram; Syamsinar, Syamsinar; Sukirman, Anna Sutrisna; Judijanto, Loso; Sopandi, Encep
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.4549

Abstract

Environmental accounting, namely green accounting, is accounting for the cost of the environment and it is reported in financial statements. Its cost is recognized as the obligation of the company to the environment. This study aims to: a) calculate the company's profit by deducting revenue with cost including environmental costs, and b) estimate the amount of potential profit resulting from waste processing to produce products with economic value. The research was a case study by collecting data from a chicken house company (RPA) that Hajjah Ani in Makassar owned. Data collection such as estimated sales value and waste processing costs were collected through interviews and observations in this company and then compared with those estimated sales and environmental costs from several slaughterhouse companies around Makassar. Researchers calculated the estimated profit of three alternative processed products: fertilizer, food products, and animal feed. The results showed that each alternative product has different potential in increasing profits from the lowest level of 2% to the highest level of 25% which is compared to the previous profit.
SYARI'AH OPTIMIZATION OF BUSINESS THEORY IN PREVENTING RIBA PRACTICES IN MURABAHAH CONTRACT (Case Study at Muamalat Indonesian Bank) Muchlis, Saiful; Sukirman, Anna Sutrisna; Irmawati, Irmawati
IJIBE (International Journal of Islamic Business Ethics) Vol 4, No 1 (2019): March 2019
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.4.1.563-581

Abstract

This study aims to (1) determine the determination of the murabahah contract margin from the Asset /Liability Management Committee (ALCO) perspective, (2) know the Shari’ah Enterprise Theory (SET) approach in realizing the murabahah contract margin system in accordance with sharia principles. This research is a qualitative research using an interpretive paradigm with a phenomenological approach that takes the location of research at Bank Muamalat Indonesia. Data collection was carried out using the interview method with informants and some other secondary supporting data obtained from the entity’s official website. The data management and analysis techniques are carried out through three stages, namely through data reduction, data presentation and conclusion drawing (verification). The results of the research show that the implementation of the Murabahah contract margin system at Bank Muamalat Indonesia is considered not to have fully implemented the sharia concepts and principles. This is because the ALCO Team is still based on the BI (Bank Indonesia) rate so that the determination of margins is still in accordance with the prevailing interest rates at Bank Indonesia. Thus, it can be said that Bank Muamalat still contains elements of usury because it makes BI interest rates as a material consideration in determining the applicable margin in Islamic banks. So that SET is considered able to realize the murabahah contract margin system because it contains the values of justice, truth, honesty, trustworthiness and accountability and is expected to complement or improve the margin system of the murabahah agreement to conform to the actual sharia principles.
Co-Authors Akhmad Akram Hirman Encep Sopandi, Encep Irmawati Irmawati Judijanto, Loso Saiful Muchlis, Saiful Sugeng, Santoso