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All Journal International Journal of Islamic Business Management
Stefani
Universitas Islam Negeri Sumatera Utara
Economics, Econometrics & Finance

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PRINSIP KEADILAN DAN TRANSPARANSI DALAM SISTEM PEMBIAYAAN BANK SYARIAH UNTUK KEMASLAHATAN UMAT Muhammad Abdillah Pratama Aminullah; Stefani; Khoirotun Nisa Limbong; Muhammad ikhsan Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

The principles of justice and transparency are the main foundations of Islamic banking operations. These two principles ensure that every financing product and service not only complies with Sharia law but also provides tangible benefits to the wider community. This article comprehensively discusses how the principles of justice and transparency are applied in the Islamic banking financing system, as well as how their implementation contributes to the welfare of the community. This research uses a qualitative approach with a literature analysis of various regulations, journals, and related fatwas. The results of the study indicate that the implementation of these two principles can foster economic stability, increase public trust, and ensure the achievement of the objectives of maqasid al-shariah in the financial sector.
ANALISIS PERAN ANGGARAN PENJUALAN DALAM MENINGKATKAN EFEKTIVITAS PERENCANAAN LABA PERUSAHAAN Sherin Aulia Putri; Stefani; Putri Chairunnisa Pane; Dini Vientiany
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 5 (2025)
Publisher : CV. Barokah Publsiher

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Anggaran bahan baku sangat penting dalam kerangka penganggaran perusahaan, terutama Sales budgeting is a key component in corporate financial planning as it serves as the basis for preparing other budgets, including cost and profit budgets. The accuracy of sales budgeting significantly affects the effectiveness of profit planning. This study aims to analyze the role of sales budgets in improving the effectiveness of corporate profit planning through a review of relevant academic journals. The research method employed is a literature review by examining twelve national journals discussing sales budgeting, sales forecasting, and profit planning. The results indicate that sales budgets play a crucial role as the foundation of profit planning, a managerial control tool, and a means of evaluating profit achievement. Furthermore, accurate sales forecasting and the integration of sales budgets into comprehensive budgeting systems enhance the effectiveness of profit planning. Therefore, companies should prepare sales budgets systematically and data-driven to achieve optimal profit targets.
Co-Authors Dini Vientiany Harahap, Muhammad Ikhsan Khoirotun Nisa Limbong Muhammad Abdillah Pratama Aminullah Putri Chairunnisa Pane Sherin Aulia Putri