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All Journal JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Hendrik Romadhona
Institut Agama Islam Negeri (IAIN) Kediri
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pertimbangan Etis dalam Pengelolaan Keuntungan menurut Prinsip Bisnis Syariah Hendrik Romadhona
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 1 No. 2 (2024): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

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Abstract

This research explores the essence of Ethical Considerations in Profit Management in accordance with Sharia Business Principles. Adopting a qualitative descriptive method and a literature study approach, this research explores in-depth insights through secondary data. The research findings reveal the complexity of Profit Management in the business world, which is seen as a controversial practice. In their efforts to manipulate company profits, some parties use strategies to maximize profits (Income Creasing) or avoid tax obligations (Income Decreasing). However, this kind of action goes against the values ​​of sharia business ethics, which underline integrity and trust. The detrimental impact on other parties adds further complexity and controversy. In the context of Islamic business, the emphasis on sharia business ethical values ​​is crucial. This is not only to ensure compliance with Islamic principles, but also to provide fair benefits to all parties involved in business practices.
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