Concept Of Profit Research Articles

Implementation of the Triple Bottom Line Accounting Concept at Hotel X

Environmental and social responsibility is a form of company commitment to the sustainability of tourism in the future. The company does not only focus on profit but also on people and planet, in accordance with the Triple Bottom Line concept. This study aims to determine the implementation of the Triple Bottom Line Accounting concept at Hotel X. This study uses qualitative descriptive analysis techniques and focuses on the scope of the implementation of the Triple Bottom Line Accounting concept in environmental, social and tourism responsibility activities. The data collection procedure is carried out through interviews, observations, and documentation studies. This study uses the Triple Bottom Line Accounting concept by Elkington. The results of this study indicate that Hotel X has implemented the Triple Bottom Line Accounting concept well. The concept of planet, people and profit is implemented through various sustainability programs. Hotel X charges costs for environmental and social activities as hotel cost burdens. Hotel X does not only focus on profit, but also on the natural and social environment of the community.

Calculation of productive capacity: From theory to practice

This article suggests and conceptualizes a methodology for calculating capacity in production processes, applicable to both the manufacturing industry and service companies. Its relevance lies in the fact that a correct dimensioning of the productive capacities of a company is a fundamental aspect, not only for its operations department, but also for the rest of the functional areas of the organization. The study begins with a reflection of the main concepts associated with measuring the capacity of production processes; where the main activities of the methodology stand out: description of the process, time study, capacity calculation and planning; in addition to the concepts of bottleneck and profitability. And it ends with the application of the step-by-step methodology on a case raised about a venture about the sale of fresh sugar cane juice on weekends at a farmer market. In short, it is important to mention that the article also aims to serve as a tool to contribute to the development of the Know-How competencies of future industrial engineers given its importance recognized by the employers sector (Ramírez-Mora, 2023). And, that it serves as an instrument to facilitate the study of students during their hours of independent work in their study plans. (Ramírez-Mora, 2023).

Exploring students' understanding based on Bruner's theory regarding the concept of profit and loss

The lack of understanding and skills in solving mathematical problems is now a significant concern in many countries. Other factors, such as learning interests, influence students' understanding of these concepts. Therefore, it is necessary to explore students' understanding of arithmetic (profit and loss) based on Bruner's theory regarding learning interest. The study was conducted at a Vocational School in East Java, Indonesia, with 26 students participating as research subjects. The research methodology used was qualitative, with data collected through questionnaires on learning interests, profit and loss concept tests, and interviews. Data were analyzed using a process of reduction, presentation, and conclusions. The findings revealed that subjects with high and medium learning interest categories can meet the stages of Bruner's theory (enactive, iconic, and symbolic). However, subjects with medium learning interests do not need help understanding what happens in the problem—the subject with low learning interest can only reach iconic and symbolic stages in Bruner's theory. Thus, teachers should design appropriate learning strategies and media for students with medium and low learning interests so that they have a good conceptual understanding.

Understanding Riba, Profit, And Fines in Sharia Banking

The debate and problem of riba, profit, and fines particular its practices in Sharia Banking among scholars, academics, the public, practitioners, business people, and religious organizations in Indonesia until now still reap a lot of opinions and controversy that affects the level of public trust in Sharia Banking, resulting in less growth in the market share of Sharia Banking compared to conventional banking even though Sharia Banking governance, performance, quality of compliance, image, and goodwill of Sharia Banking have adjusted to Islamic sharia. The research method used in this research is a literature study method that can be focused on the concept of usury, profit, and fines according to Sharia Banking. The results show that usury can be avoided through buying and selling transactions rather than lending and borrowing, but various understandings and information about usury do not necessarily advance the economy and Sharia Banking in Indonesia. The development of Sharia Banking faces various obstacles, including different understandings of usury among scholars, the public, business people, and a lack of encouragement from the government. Although the Sharia Banking system has been adapted to Islamic law, the market share of Sharia Banking in Indonesia is still relatively small, only 7.3% compared to conventional banking which reaches 92.7%. To increase the market share of Sharia Banking, it is necessary to increase public trust and awareness of Sharia Banking.

Nyelvi ideológiák kisebbségben. Példák Katalóniából, a Csallóközből és Budapestről

Critical sociolinguistics with a qualitative approach seeks to explore the background of language-related social issues. Such issues include, for example, the systems of ideas that shape contemporary public thinking, especially when it comes to language choice in minority contexts. The paper compares three such contexts: the context of a diasporic group (Hungarians in Catalonia, Spain), the young adults of an indigenous minority (Hungarians in Csallóköz, Žitný ostrov, Slovakia), and the media representation of sexual minorities in Hungary. The comparison is based on three separate studies with a qualitative and explorative orientation conducted by one of the authors each. These studies examined the language ideologies of late modernity and global capitalism that the literature identifies as discourses of pride and profit. We argue that speakers’ narratives on their language choice are permeated by the concept of profit in a way that pride is no longer evidently associated with authenticity.

MUDHARABAH: SHARIA-BASED FINANCING MECHANISM FOR SUSTAINABLE ECONOMIC DEVELOPMENT

Research findings on Mudharabah have an effect on sustainable economic development. Implications for Islamic financial policymakers and practitioners are important to promote sustainable economic growth. Future research recommendations on Mudharabah are also needed for better policy development. This research contributes significantly to the understanding and development of Mudharabah and sustainable economy. Mudharabah is a sharia financing mechanism based on fundamental principles that include the concepts of profit sharing, shared risk, and sharia compliance. The concept of profit sharing refers to the sharing of profits between investors and entrepreneurs based on prior agreements. Shared risk means that the risk is shared between the investor and the entrepreneur. While sharia compliance refers to the fulfillment of sharia principles in the implementation of Mudharabah, including prohibitions on usury, gharar, and maysir. Mudharabah also encourages sustainable and responsible business growth by motivating those who manage the business to carry out responsible practices, such as creating jobs, paying attention to workers' rights, and contributing to the environment. These practices help maintain economic stability and contribute to sustainable development. These challenges can be overcome through broader education and effective campaigns to increase public understanding of the benefits and mechanisms of Mudharabah. In addition, the opportunity also lies in the potential for economic growth that can be generated through the Mudharabah application. In practice, Mudharabah can encourage entrepreneurship, the growth of small and medium enterprises, and create new, sustainable jobs. By optimizing and overcoming existing challenges, the Mudharabah application can be an effective instrument in achieving sustainable economic development.

Accounting Practices in the Barapan Kebo Custom in Sumbawa Regency

Traditional accounting practices in the context of the Barapan Kebo tradition in Sumbawa Regency have not yet been widely researched. This research seeks to fill this gap in the literature by focusing on how buffalo breeders and traditional actors in this tradition record, measure costs and determine profits. Using an ethnographic approach, data was collected through observations and interviews for days in the field. The results show that the concept of profit and loss is not only seen from a material perspective, but is also influenced by spiritual beliefs and local beliefs. Even though financial recording practices tend to be informal, the importance of financial monitoring is still reflected through simple recording carried out by the executive committee. The emphasis on non-material aspects in assessing profits, such as happiness and gratitude, illustrates that spiritual cultural values play a key role in accounting practices in the Barapan Kebo tradition. Accounting is understood as financial management that is not only practical, but also closely connected to the cultural and spiritual values of society.

Loss of Chance Damages in Competitions, Tenders and Trials in German Law

The paper examines the problem of compensation for damages for the loss of chance in the future (winning a tender, competition, litigation) and the evolution of views on it in the German legal order. The difference between this concept and loss of profit is considered. It is concluded that the loss of chance can be considered as an element of a cause-and-effect relationship that limits the amount of damages subject to compensation by the probability of a favorable consequence occurring, and as a separate benefit subject to civil protection using a method similar to that used for compensation of «purely economic losses». The author puts a special focus on the rule on the ability of the court to determine the amount of damages at its own discretion in the event of uncertainty in their size, which is extremely favorable to compensation for lost chances. In addition, the effectiveness of compensation for harm proportional to the lost chance is considered from the point of view of economic analysis of law. A comparative legal study of this institution in other legal orders proves the absence of barriers to compensation for losses of this kind in all continental systems of justice, the Russian one included.

ПІДВИЩЕННЯ ПРИБУТКОВОСТІ ПІДПРИЄМСТВА В МІЖНРОДНОМУ БІЗНЕСІ

The article analyzes how to increase the profitability of an industrial enterprise. Modern complex economic conditions in which the subjects of the domestic economy have to function, as well as foreign policy and internal instability lead to a decrease in the profitability of enterprises, regardless of the forms of ownership. Increasing profits and improving production efficiency are very urgent issues of the modern Ukrainian economy. All this requires a thorough study of the theoretical foundations of the growth of the company's profitability and its impact on the pace and share of social reproduction. At present, a qualitatively new approach to the theoretical substantiation and practical demonstration of recommendations regarding the activation of the role of the company's profitability in the economic system is needed. Against this background, the identification of factors that increase the company's profitability is particularly relevant today. The concepts of profit and profitability are defined as economic categories and factors that affect profitability. Normative documents on increasing the profits of business entities have been established and recommendations for their implementation have been provided. Profit is the driving force and motivation for the activities of enterprises and organizations, which allows them to maintain their positions on the market and dynamically develop production in competitive conditions. Opportunities for higher profits encourage managers to look for ways to use resources more efficiently. The engine of the economic system is the financial factor, which is the most important and decisive, especially in times of changes and difficulties. However, even today, there are still many controversial topics in this research area that require further study and discussion. The purpose of the article is to define and demonstrate an approach to increasing the profitability of enterprises based on the analysis of the economic essence of profitability and the factors affecting it. It is widely recognized that profit is a component of organizational purpose, efficiency, incentives, and financial security.

УПРАВЛІННЯ ФІНАНСОВИМИ РЕЗУЛЬТАТАМИ ПІДПРИЄМСТВ

The article discusses the topical issue of managing financial results in the conditions of a market economy. The article analyzes the scientific works of Ukrainian and foreign researchers and specialists on the study of methods and techniques for analyzing financial results; the main complex measures for ensuring and forming the financial results of organizations in Ukraine are defined; a study of the main methods of planning financial results was carried out. The article states that the study of the dynamics of financial results according to the components of accounting will solve a number of problems: evaluate the competitive position of the organization: the growth of profit from sales, which indicates an increase in the competitiveness of the organization and its products; evaluate the organization's asset management strategy: a decrease in profit from sales while increasing operating income may mean a reduction in the main type of activity along with an increase in operations related to the transfer of property for lease or asset sales; give an assessment of the “quality” of economic and legal work in the organization: for example, an increase in unrealized income signals the high quality of claims work or the collection of receivables previously recognized as hopeless. It was determined that a general assessment of the organization's activity is given on the basis of such financial indicators as profit – an absolute indicator and profitability – a relative indicator. It was determined that the concept of “financial leverage effect” is used to assess the effectiveness of the organization's use of loan funds. When borrowing funds, profit before taxation is reduced due to the inclusion of interest for their use in the composition of expenses. The main component dependencies are analyzed, which reflect the increase in the return on equity due to the tax corrector, the differentiation of financial leverage and financial leverage. Approaches to the formation, distribution and analysis of such indicators as profit and profitability have been considered, allowing to manage the activities of the organization in order to maximize financial results. The concept of profit, which needs three goals, has been studied: 1) tax calculation; 2) creditor protection; 3) choosing a reasonable investment policy. It is determined that the return on equity can be increased by using borrowed funds and the factors that affect the return on equity are determined.

Mudharabah Sebagai Pembiayaan Modal Usaha Pada Petani Garam

The purpose of this study is to give an financing model in islamic perspective to the salt farmer. Salt farmers are able to gain access to capital through Islamic financial institutions because of the existence of an Islamic financing system based on the principle of profit sharing. This type of research is a qualitative-descriptive research. The data were collected using observation and direct interviews with salt farmers, official of Padelegan village, and the islamic financial institution. The results showed that the capital of salt farmers in Padelegan Village used their own capital and cooperation between land owners and salt farmers (cultivators). Land owners and salt farmers (cultivators) have actually implemented mudharabah contracts and the concept of profit sharing. Land owners and salt farmers need access to capital to overcome capital difficulties with mudharabah contracts through Islamic financial institutions

The Concept of Profit In Syirkah Al-‘Inān Islamic Economic Perspective

This research is about studying the concept of "advantages of syirkah al-inan from the perspective of the Islamic Economic System". To achieve the above objectives, the author applied the following methodology in his research: Collecting data/information from a number of libraries and institutions; Field studies by studying Bank Rakyat data to add the information needed. The interview method is used to conduct interviews with respondents who are directly involved with the research topic, for example Managers and Sharia Administrators at the bank; and Relying on the Al-Quran, Hadith, opinions of Ulama whose opinions have been embedded in famous books and studies carried out by contemporary Islamic thinkers. Based on this research, the author is able to understand the concept of profit in syirkah al-Inan from an Islamic economic perspective. The author found that musyarakah or syirkah is a form of cooperation between two or more people to carry out a business or activity motivated by profit. Musyarakah is an instrument offered by Bank Rakyat. Therefore, this research will describe the problem of syirkah al-inan from the perspective of Islamic law and its application, especially at Bank Rakyat and conclude whether the concept used is in accordance with Islamic sharia or not. If we observe the opinions of the schools of thought we find that there are two main concepts in profit sharing. Based on the Syafie school of thought, profit sharing is based on the ratio of capital injected by partners. The second profit sharing concept is based on what has been previously agreed without reference to the ratio of capital injected. The second concept is based on the Imam Hanafi school of thought. Based on observations made, it was found that Bank Rakyat has implemented the Islamic Sharia Banking concept, especially in the problem of profit distribution in its musyarakah products. Therefore, the issue of profit sharing is very important not only as an index to determine the success or failure of a partnership, but also as a benchmark that the targeted profits for the company have been achieved. Therefore, the model used in sharing profits based on sharia requires a clear response and never fails. The author hopes that this research can become a useful guide for society

Sistem Bagi Hasil Pada Penggarapan Lahan Pertanian Terhadap Peningkatan Pendapatan Petani Di Desa Bagik Polak Kecamatan Labuapi Kabupaten Lombok Barat

The practice of muzara'ah is one of the economic activities that is often carried out by Muslim communities in particular. However, not many ordinary people know how to share the results of their collaboration. This research is motivated by the agricultural sector which is the livelihood of the majority of people. In the agricultural sector, they are divided into farmers who own the land and farmers who work on the land. Between land owners and farmers who work on their land, they enter into a production sharing agreement called a Muzara`ah contract. The aim of the Muzara`ah contract is to improve the welfare of land-owning farmers and sharecroppers. In this research, researchers used qualitative methods. The data collection techniques in this research are observation, interviews and documentation. Meanwhile, the data analysis techniques used in this research are data reduction, data display, and drawing conclusions. The results of this research show that 1) the concept of profit sharing in Bagik Polak Village, Labuapi District, West Lombok Regency uses a muzar'ah agreement which is carried out based on an oral agreement to share profits between the two parties with a percentage equal to the profit sharing between the land owner and the land chooser, namely for crops. paddy. The profit share is ½ : ½, while for vegetable crops the profit share is 1/3, ½. 2) The muzara'ah agreement has an influence on improving the welfare of both land owners and cultivators in Bagik Polak Village, Labuapi District, West Lombok Regency, where the primary health needs and needs of land owners and their families are met and basic primary health needs are met. The needs of sharecroppers are met in the form of clothing and shelter for their families

Comparative Study of Financial Performance of Islamic Banks and Conventional Banks in Indonesia

The presence of Islamic banks with the concept of profit sharing has created new competition in the national banking business. Since its inception, Islamic banks have been required to improve their performance to compete with conventional banks, which have long dominated the market share. This study aims to compare Islamic and conventional banks' financial performance in Indonesia for the 2016-2020 period. The research method used is comparative research with a quantitative approach. The research sample consisted of Islamic and conventional banks, each taken by the five largest banks based on asset value. Samples were taken using a purposive sampling technique. Data collection techniques using documentation. The data type used is secondary data in the form of financial ratio reports obtained through the official OJK website. Data analysis techniques used descriptive and comparative analysis in the form of independent sample t-test and Mann-Whitney test. The results of this study indicate that Islamic banks have better performance than conventional banks in terms of the CAR ratio. However, when viewed from the ratio of NPL/NPF, ROA, NIM/NOM, BOPO, and LDR/FDR, Conventional Banks have a better performance. Based on the results of the different tests, it was found that there was no significant difference between the performance of Islamic banks and conventional banks when viewed from the CAR ratio. However, when viewed from the ratios of NPL/NPF, ROA, NIM/NOM, BOPO, and LDR, there are significant differences between the financial performance of Islamic and conventional banks.

Exploring EFL Learners’ Perspective of Using Attractive Games to Improve English Speaking Performance for Grade X Accounting Students of SMK Muhammadiyah 1 Yogyakarta

The purpose of writing this article is to have a better understanding of the differences between Islamic and conventional banking as well as the relevance of Islamic banking principles in the current global economic context. The research method used is qualitative method, this study is descriptive analytic, this is to describe and analyze the system of Islamic financial institutions with the system of conventional financial institutions. Results: Sharia banks serve as a means to accumulate public savings and develop them. The point is that Sharia Bank is an institution that functions to invest public funds in accordance with Islamic recommendations effectively, productively and for the benefit of Muslims. The main objective of Sharia Bank, which is to unite Muslims, restore the strength, role, and position of Islam on this earth can be achieved. Conventional Banks are established to obtain maximum material benefits, while Islamic Banks are established to provide material and spiritual welfare. This material and spiritual welfare is obtained through halal funds collection and distribution. This means that Sharia Bank will not distribute funds to liquor factories or other businesses that cannot be guaranteed that the results come from halal activities. Therefore, it can be said that the concept of profit in conventional banks is more inclined, focusing on the angle of material profits, while the concept of profit in Islamic banks must pay attention to profits from the worldly and ukhrawi (hereafter) angles.

General equilibrium model of Islamic macroeconomic framework tracing through zakat, profit share, and producers’ maslahah

Purpose – This paper is trying to build an analysis framework that can work like IS-LM in Western economics. Regarding the methodology, the discussion is developed from the role of profit share rate and zakat of unemployed (uninvested) wealth. Methodology – The research method is the first step to build an equilibrium Islamic financial market. In the Islamic financial market, Islam has prohibited interest rates due to usury (riba) and, as a bride, uses the concept of profit and loss sharing. The second step is to establish a goods market equilibrium. The last step is to build an equilibrium financial and goods market in Islamic macroeconomics.Findings – The result of the vestige finds two curves: first, the one representing the equilibrium in the commodity market (IP). At the same time, the other shows the equilibrium in the financing (counterpart of credit) market (FF). Those curves can then do the traditional task of IS and LM. So, the found framework can comprehensively analyze an economy of the Islamic type.Implication – This research uses the basic intuition of Islamic teachings, such as the role of the zakat of uninvested funds. In this arrangement, the zakat of uninvested funds is a “penalty” for not investing in the fund.Originality – The study is original in build models general equilibrium model of Islamic macroeconomic framework tracing through zakat, profit share, and producers’ maslahah.

The Strategy of Public Relations Through Corporate Social Responsibility Program to Build a Positive Corporate Image

Corporate Social Responsibility is one of the programs from Public Relations PT Samudera Indonesia Tbk as the social responsibility program for the impact of the environment. The target of this program is RW 11 Kampung Tanjung Priok. The research aims to find out the implementation of the concept of 3P profit, planet, and people, to find out the form of communication channels and communication barriers, and to find out the reason of PT. Samudera Indonesia Tbk chose Kampung Lestari Samudera Indonesia in Corporate Social Responsibility programs to build a positive corporate image. The method of the research was qualitative research with a case studies approach and used the concepts of CSR implementation by Wibisono and the concept of 3P profit, planet, and people by John Elkington. The object of this research is PT. Samudera Indonesia Tbk. The technique used for this research are interviewing, observations, study literature, and documentation. Results of the research showed that at planning stage, Public Relations undertake socializing with RW 11 Kampung Tanjung Priok and making activity plans including make a vision, mission, goals, targets, formulating programs, determining human resources, and providing needs. At implementation stage, the company carried out several activities as installation of Filter Udara, Bank Sampah, and Kebun Gizi. At evaluation stage, Public Relations held an evaluation meeting with Ketua RW 11 and Karang Taruna RW 11 in Kampung Tanjung Priok for the sustainability program, and at the reporting stage, Public Relations make an LPJ report and Karang Taruna make a report of activities results. The communication channels that used by PT. Samudera Indonesia Tbk is a website channel, and the communications barriers that occur are mechanical noise and sematic noise and the company chosen this CSR program as a strategy to build a positive corporate image.

Maximizing Business Profit: A Perspective from Islamic Economic Law

Profit is the main goal taken by businessmen. The amount of profit earned is used as a measuring tool to evaluate the success of a business, so the profit earned must be higher than the cost of production. Nevertheless, there are business actors who take profits that are too large to be detrimental to consumers, so it is necessary to have a good profit standard, where the profits taken still benefit the businessman and not harm the consumer. So the profit taken must be fair and balanced with the cost of production taken. One of the characteristics of a capitalist economy is to minimize capital and obtain maximum profit. Whereas in Islamic economics the profit taken must be fair according to the capital issued. Islam is not specified, but a good profit does not exceed one -third of the capital. The concept of the goal of falah in Islamic business is problematic, and the ultimate goal is the good of the world and the hereafter. In this paper, we will discuss the law of maximizing business profits in Islamic Economic Law, as well as explain the concept of profit taking in Islam.

A RECONNAISSANCE OF MUAMALAH FIQH ON THE PROFIT-SHARING SYISTEM IN NUTMEG MANAGEMENT (CASE STUDY IN MEUKEK SUB-DISTRICT)

Islam teaches to muamalah correctly in accordance with the shari'ah that is taught. There are several systems of mu'amalat cooperation known as muzara'ah, mukhabarah, ijarah, musaqah and syirkah. In the current economic system, the concept of profit sharing is widely used by the community with modifications that can be made freely by the parties in the business. Profit sharing is a cooperative relationship between two or more people in terms of capital, skills, or trust in a particular business with profit sharing based on a ratio. Meukek District is an area that still has a lot of nutmeg plants, although not as much as in the past. The owner of the nutmeg plantation handed over his garden to someone who was trusted to take care of his garden, because the garden owner did not have time to manage the garden. The handover of the garden was based on the results of deliberation between the two parties, which later the results from the garden were divided into two. The purpose of this study was to determine the profit-sharing system for nutmeg management in Meukek District. The research approach used by the author in the discussion of this thesis is a qualitative approach. Data collection techniques used are observation, interviews and documentation. The profit-sharing system for the management of nutmeg in the Meukek Sub-district The agreement is carried out only orally, not in writing by means of mutual consultation regarding the revenue-sharing system from the agreed management of nutmeg. The duration of the cooperation depends on the mutual agreement between the garden owner and the cultivator. The distribution of the results is done in the form of money instead of nutmeg, after the nutmeg is harvested, the tenant sells it first and then the money from the sale of the nutmeg is then distributed between the owner and the cultivator. If a loss occurs, it will be shared between the owner and the cultivator. The Fiqh Mu'amalah review of the profit-sharing system in the management of nutmeg in Meukek District has met the requirements and harmony in terms of distribution of results in accordance with the contract, implementation, and distribution results that do not harm one party and on the basis of mutual assistance in its implementation.

MODEL INVESTASI DANA INFAK BAITUL MAL ACEH: KONSEP BISNIS PEMBANGUNAN PABRIK PADI

The mandate of the Governor of Aceh Regulation No. 8 of 2022 regarding the management of Zakat and Infak emphasizes the management roles of Zakat and Infak along with the distribution mechanism and investment model according to Sharia principles. Baitul Mal Aceh, as the institution managing ZISWAF, must develop important strategic programs to reduce poverty in Aceh province, increase income redistribution, and enhance the welfare of the Acehnese people. The agricultural sector is essential to this study's consideration as an investment model for BMA Infak funds because it is the primary livelihood of the Acehnese people. This study uses a qualitative approach by applying SWOT analysis and the Business Model Canvas. The findings support the notion that combining BMA waqf assets with a partnership structure with the PEMA and the concepts of profit sharing, and ijarah will improve the investment model of BMA infaq funds with the mechanism of building a rice mill.