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Abstract
The business world cannot be separated from the amount of profit earned. Profit is used as an important reference in assessing a company, predicting business bankruptcy, and overcoming financial difficulties. Furthermore, profit is often used as the main indicator in assessing the success of a business entity. Based on this, the purpose of this research is to find out the orientation that Sharia financial practitioners want to look for and the meaning of profit among Sharia financial practitioners. The research design used in this study is a qualitative research design with an exploratory approach. The sample to be used in this study amounted to 3 respondents from Sharia financial practitioners in Yogyakarta. The data collection technique used is interview. The data analysis technique used is an interactive analysis model that refers to three stages: data reduction, data presentation, and conclusion drawing and verification. Based on the results of research and discussion, it can be concluded that the orientation that Sharia financial practitioners want to seek is da'wah to introduce to the public financial transactions without usury, to obtain profits, to benefit the people and to prosper members and the community. Sharia financial practitioners understand profit as a result obtained from business activities that are not contrary to Islamic law and mutually beneficial between one party and another and no one is harmed.
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References
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References
Atmaja, L. S. (2008). Teori dan Praktek Manajemen Keuangan. ANDI.
Atmini, S., & Andayani, W. (2006). Manfaat laba dan arus kas untuk memprediksi kondisi financial distress pada perusahaan textile mill products dan apparel and other textile products yang terdaftar di bursa efek Jakarta. TEMA, 7(2).
Boone, L. E., & Kurtz, D. L. (2007). Pengantar Bisnis Edisi Revisi. Erlangga.
Brigham, E. F., & Houston, J. F. (2001). Manajemen Keuangan. Erlangga.
Buchari, A. (2000). Pengantar Bisnis. Alfabeta.
Chapra, M. U. (1993). Islam and Economic Development. Islamic Research Institute.
Griffin, W. R., & Ebert, R., J. (1999). Business. Prentice-Hall.
Huberman, M., & Miles, M. B. (2002). The qualitative researcher’s companion. sage.
Kasmir, & Jakfar. (2012). Studi Kelayakan Bisnis. Kencana.
Kurniawati, F. (2013). Laba Dalam Akuntansi Syari’ah. Adzkiya: Jurnal Hukum Dan Ekonomi Syariah, 1(2).
Muhammad. (2005). Manajemen Bank Syariah. UPP AMP YKPN.
Mulawarman, A. D. (2009). Akuntansi Syariah Teori, Konsep dan Laporan Keuangan.
Muslich. (2007). Bisnis Syari’ah Perspektif Mu’amalah dan Manajemen. UPP STIM YKPN.
Najma, S. (2008). Bisnis Syariah Dari Nol. PT. Mizan Publika.
Prasetyo, A. H. (2011). Manajemen Keuangan Bagi Manajer Non Keuangan. PPM.
Skinner, W. (1992). Missing the links in Manufacturing Strategy, In Voss, C.A. (ed). Manufacturing Strategy: Process and Content. Chapman and Hall.
Subiyantoro, E. B., & Triyuwono, I. (2004). Laba Humanis: Tafsir Sosial atas Konsep Laba dengan Pendekatan Hermeneutika. Bayumedia Publishing.
Triyuwono, I., & As’udi, M. (2009). Akuntansi Syari’ah: Memformulasikan Konsep Laba Dalam Konteks Metafora Zakat. Salemba Empat.
Yusanto, M. I. (2002). Menggagas bisnis islami. Gema Insani.