scholarly journals PERBANDINGAN SISTEM BAGI HASIL DAN BUNGA SERTA IMPLEMENTASI PADA BIAYA

2021 ◽  
Vol 3 (2) ◽  
pp. 75-90
Author(s):  
Amiludin Amiludin
Keyword(s):  
Revenue Sharing ◽  
Profit Sharing ◽  
Fixed Cost ◽  
Total Revenue

Perilaku produsen dipengaruhi oleh dua motif, yakni maksimalisasi profit dan minimalisasi biaya, untuk mencapai tujuan tersebut dibutuhkan suatu cara yang paling efektif dan efisien dengan memilih jenis sumber modal atau biaya. Perusahaan dalam pandangan Islam dapat memilih sumber modal yang tepat untuk mengoptimalkan output (produk) perusahaan, seperti qard, syirkah, mudharabah. Terdapat empat aspek dalam perdandingan sestem bagi hasil dan biaya: (1) biaya bunga yang harus dibayarkan produsen bersifat tetap, sehingga termasuk pada biaya (fixed cost), sedangkan dalam sistem bagi hasil akan mempengaruhi pada total revenue, (2) sistem profit sharing, ketika rugi kurva total revenue digambarkan dengan mulut buaya bawah, sedangkan ketika untung digambarkan dengan mulut buaya atas, berbeda halnya dengan sistem revenue sharing, kurva total revenue bergeser mendekati garis horizontal, (3) produksi dalam jumlah yang sama (Q), biaya total sistem bagi hasil selalu lebih kecil dibandingkan sitem bunga, dikarenakan bunga menjadi beban bagi produsen, karena biaya tetap  naik, maka akan meningkatkan biaya total, (4) memaksimalkan produksi tanpa ada perubahan biaya, dengan menggunakan kurva TC yaitu membandingkan biaya total sistem bunga dengan sistem bagi hasil, dari hasil analisis menunjukkan biaya yang sama, jumlah produksi yang dihasilkan sistem bagi hasil lebih efisien dibandingkan sistem bunga. Kata Kunci: Sistem Bagi Hasil, Sistem Bunga, Biaya Produksi

scholarly journals Implementasi Prinsip Bagi Hasil dan Resiko di Perbankan Syariah (Studi di Bank Aceh Syariah Cabang Meulaboh Aceh Barat)

2019 ◽  
Vol 1 (2) ◽  
pp. 349-358
Author(s):  
Malik Rizuwan
Keyword(s):  
Human Resources ◽  
Qualitative Method ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Total Revenue ◽  
Government Regulations ◽  
Moral Standards ◽  
High Integrity ◽  
Conventional Banks ◽  
Lease Agreement

This research entitled Implementation of Profit Sharing and Risk in Sharia Banking (Study at Bank Aceh Syariah Branch Meulaboh West Aceh), with the aim of: First, to know the implementation of aqad funding products at Bank Aceh Syari'ah Branch Meulaboh. Second, to know the implementation of financing product aqad at Bank Aceh Syari'ah Branch Meulaboh and Third, to know the obstacle in implementation of profit sharing principle and risk at Bank Aceh Syari'ah Branch Meulaboh. The method used in this study is a qualitative method with data collection techniques such as observation, interview and documentation. While the results of this study indicate that: First, the implementation of aqad funding products at Bank Aceh Syariah Branch Meulaboh done using wadi'ah and Mudharabah principles. Wadi'ah principle with aqad wadi'ah giro product and wadi'ah savings. While the principle of mudharabah using mudharabah savings account and mudharabah deposit. In the calculation of profit sharing only on the principle of mudharabah while in principle wadi'ah only a bonus given to the willingness of the bank. The calculation pattern for the results is by using the revenue sharing principle which means the calculation of the total revenue from the management of funds and the amount of the share of profit sharing depends on the initial agreement. Second, the implementation of aqad of financing products at Bank Aceh Syariah Branch Meulaboh using several contracts such as purchase and purchase agreement, profit sharing contract, lease agreement, contract and guarantee credentials trust. The profit-sharing agreement uses mudaraba and musharaka. In the implementation of financing with this principle is still low compared with other financing principles such as murabaha, this is due to several factors such as the difficulty of finding and obtaining honest customers, good character and high integrity, high risk to be borne by banks, the attitude of people who still consider banking products sharia is the same as conventional banks and the absence of moral standards in financing activities for the results. Third. obstacles in the implementation of profit sharing principles and risks at Bank Aceh Syari'ah Branch Meulaboh such as Human Resources, Sharia Banking Management, Limited Office Network, and still weak government regulations on Sharia Banking.

scholarly journals Analisis Nisbah Bagi Hasil Pembiayaan Mudharabah pada Bank Syariah Mandiri KCP Sengkang

2019 ◽  
Vol 2 (2) ◽  
pp. 140-154
Author(s):  
Ainul Hikmah ◽  
Nahariah Nahariah
Keyword(s):  
Revenue Sharing ◽  
Profit Sharing ◽  
Third Party ◽  
Islamic Banks ◽  
Total Revenue ◽  
Working Capital ◽  
Market Interest Rate ◽  
Capital Financing ◽  
Calculation System ◽  
The Cost

The purpose of this research is to understand the meaning of revenue sharing, the method of calculating revenue sharing and the profit sharing advantage on mudharabah financing in independent Islamic banks. The results of the study show that Revenue Sharing is a profit sharing system that is calculated from the total revenue of fund management without being reduced by the cost of managing funds. So if the bank and the customer use the mudharabah scheme in carrying out working capital financing, if the business is profitable, then it must be divided based on the profit sharing portion. The advantages of mudharabah financing sharing ratio in Bank Syariah Mandiri Sengkang KCP is to be able to increase investment in third party funds on Islamic banks because if the bank uses a profit sharing calculation system based on revenue sharing where profit sharing will be distributed from total revenues before deducting with costs, the likelihood that there will be a profit sharing rate that will be received by the owner of the fund will be greater than the prevailing market interest rate.

scholarly journals Analisis finansial usaha rumpon pada kelompok tani nelayan Malos III Malalayang I Timur, Kota Manado

2015 ◽  
Vol 2 (1) ◽  
Author(s):  
Tonny Yeheskel Napasau ◽  
Lefrand Manoppo ◽  
Effendi P. Sitanggang
Keyword(s):  
Revenue Sharing ◽  
Profit Sharing ◽  
Variable Cost ◽  
Fixed Cost ◽  
Cost Ratio ◽  
Require Time ◽  
Benefit Cost Ratio ◽  
Average Production ◽  
Break Even Point ◽  
Benefit Cost

ABSTRACT Efforts to catch fish in large quantities require time and a large number of fishing gears as well as increasing fishing intensity. FADs is one method of fishing which aims to collect fish in a catchable area so that fishing can be done effectively and efficiently. This study aimed to analyze the FADs business run by Farmers and Fishermen Group Malos III in East Malalayang I, Manado City; to know the profit-sharing system and depositing dues or fees on group cash. This research was done with descriptive method which is based on case studies. The research results showed that investment cost is Rp.38.933.000; fixed cost is Rp. 19.999.500; variable cost is Rp. 142.250.000; and total cost is Rp. 162. 249.500. Average production value is Rp. 122.857.616; absolute profit is Rp. 177.720 083. benefit cost ratio average is 7.59; break even point average is Rp. 3.769.891; profitability average is 14.69% and average payback period is 0.07 years (1 month). Results of the analysis indicated that the business FADs on KTN Malos III in East Malalayang I Manado was very profitable. Revenue sharing system was 70% for the owner of fishing gear (small purse seine) and 30% for the owners of FADs on each fishing operations. Keywords: FADs, KTN Malos III, break even point, revenue sharing system.   ABSTRAK Upaya menangkap ikan dalam jumlah besar memerlukan waktu dan jumlah alat tangkap yang lebih besar serta peningkatan intensitas pengoperasiannya. Rumpon merupakan salah satu metode dalam penangkapan ikan yang bertujuan untuk mengumpulkan ikan dalam satu area penangkapan agar penangkapan ikan dapat dilakukan secara efektif dan efisien. Penelitian ini bertujuan untuk menganalisis usaha rumpon dari Kelompok Tani Nelayan Malos III Malalayang I Timur, Kota Manado; untuk mengetahui system bagi hasil dan penyetoran iuran atau fee pada kas kelompok. Penelitian ini dikerjakan degan metode deskritif didasarkan pada studi kasus. Hasil penelitian menunjukkan bahwa biaya investasi sebesar Rp.38.933.000; biaya tetap Rp. 19.999.500; biaya tidak tetap Rp. 142.250.000; biaya total Rp. 162.249.500. Nilai produksi rata-rata Rp. 122.857.616; keuntungan absolut Rp. 177.720.083; benefit cost ratio rata-rata 7,59; break even point rata-rata Rp. 3.769.891; rentabilitas rata-rata14,69 % dan jangka waktu pengembalian rata-rata 0,07 tahun (1 bulan). Hasil analisis menyatakan usaha rumpon pada KTN Malos III Kelurahan Malalayang I Timur Manado sangat menguntungkan. Sistem bagi hasil yang berlaku adalah 70 % untuk pemilik alat tangkap (soma pajeko) dan 30 % untuk pemilik rumpon pada setiap kali operasi penangkapan. Kata-kata kunci: rumpon, KTN Malos III, break even point, sistem bagi hasil

scholarly journals ANALISIS EKONOMI ISLAM TERHADAP BAGI HASIL PEMBIAYAAN MUDHARABAH UNTUK USAHA MIKRO PADA BAITUL QIRADH ABU INDRAPURI

2013 ◽  
Vol 2 (1) ◽  
Author(s):  
Jumadi Jumadi
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Analysis Method ◽  
Implementation Level ◽  
Collateral System ◽  
Micro Enterprises

This study generally aims to analyze the concept of mudharabah financing in Baitul Qiradh (BQ) Abu Indrapuri for micro-enterprises. Specifically, the paper reviews the systems implemented in the management and revenue-sharing mechanisms derived from these micro-enterprises. This study employs primary and secondary data which were collected through interview and documentation studies. The data were analyzed using descriptive analysis method. The findings show that generally the concept of mudharabah financing in BQ Abu Indrapuri is based on Fatwa Dewan Syariah Nasional No. 07/DSN/MUI/IV/2000. In the implementation level, however, the application of profit sharing and collateral system was not fully shariah compliance. The imbalance between the concept and implementation because the BQ still refers to the conventional banking rules. =========================================== Penelitian ini secara umum bertujuan untuk menganalisis konsep pembiayaan mudharabah pada Baitul Qiradh (BQ) Abu Indrapuri untuk usaha mikro. Secara spesifik, tulisan mengkaji tentang sistem yang diterapkan dalam pengelolaan dan mekanisme pembagian pendapatan yang diperoleh dari usaha mikro tersebut. Penelitian ini menggunakan data primer dan sekunder yang dikumpulkan dengan teknik wawancara bebas, dan studi dokumentasi. Data yang diperoleh dianalisis dengan menggunakan metode deskriptif analisis. Hasil penelitian menunjukkan bahwa secara umum konsep pembiayaan mudharabah pada BQ Abu Indrapuri berpedoman pada Fatwa Dewan Syariah Nasional No.07/DSN/MUI/IV/2000. Akan tetapi, dalam implementasinya masih terdapat hal-hal yang tidak sesuai dengan konsep syariah yaitu pada sistem bagi hasil dan jaminan. Terdapat ketimpangan antara konsep dan implementasi disebabkan karena BQ Abu Indrapuri masih mengacu pada aturan sistem perbankan konvensional.

scholarly journals ANALISIS SISTEM PENERAPAN BAGI HASIL TERHADAP PEROLEHAN LABA BERDASARKAN PRINSIP SYARI’AH

2019 ◽  
Author(s):  
Akbar Yusuf
Keyword(s):  
Revenue Sharing ◽  
Profit Sharing

Penelitian ini bertujuan untuk mengetahui apakah dalam sistem bagi hasil terhadap akuntansi syari’ah baik menggunakan sistem profit sharing maupun revenue sharing, telah adil terhadap stakeholder dan laba yang dihasilkan dari hasil usaha tersebut terdiri dari beberapa pihak didistribusikan berdasarkan prinsip syari’ah. Hasil penelitian menunjukkan bahwa pendistribusian laba pada perusahaan yang menerapkan akuntansi syariah telah mendistribusikan labanya tidak hanya kepada pemilik modal saja. Akan tetapi laba yang diperoleh juga didistribusikan kepada para stakeholder yang ada dalam perusahaan dengan membawa nilai-nilai Islam. Sedangkan keadilan dalam pendistribusian laba jika dilihat secara objektif belum bisa sepenuhnya dilakukan. Komposisi laba untuk pemilik modal masih lebih besar dibandingkan kepada stakeholder lainnya. Stakeholder adalah individu, sekelompok manusia, komunitas atau masyarakat baik secarakeseluruhan maupun secara parsial yang memiliki hubungan serta kepentingan terhadap perusahaan. Individu, kelompok, maupun komunitas dan masyarakat dapat dikatakan sebagai stakeholder jika memiliki karakteristik yaitu mempunyai kekuasaan, legitimasi, dan kepentingan terhadap perusahaan. Kata kunci: Sistem Bagi Hasil Prinsip Syari’ah, Laba

scholarly journals Implementasi Sistem Bagi Hasil Mudharabah pada Koperasi Serba Usaha Amanah Desa Bunobogu Kecamatan Bunobogu Kabupaten Buol

Al-Buhuts ◽  
2017 ◽  
Vol 13 (2) ◽  
pp. 109-126
Author(s):  
Abdul Latif
Keyword(s):  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Primary Data ◽  
Analysis Method ◽  
Qualitative Descriptive ◽  
Medium Enterprises ◽  
Made In

This study aims to determine the system for the results of Mudharabah on Business Multipurpose Cooperative (KSU) Amanah Desa Bunobogu with Qualitative Descriptive Analysis method. This study uses primary data sources and secondary data relating to the annual revenue sharing system Mudharabah (2010-2014). The results of this study indicate that the profit sharing system is implemented by the Multipurpose Business Cooperative (KSU) Amanah Desa Bunobogu in the form of Mudharabah financing. With a guarantee statement on the process akadnya. In the event of negligence made by members who resulted in his business losing the goods made in the guarantee will be seized by the cooperative. Businesses that are established by members are mostly small and medium enterprises so often encountered bookkeeping that is not clear and just make a budget booklet at random. However, it does not become alaasan and hamper the growth of cooperatives which each year has increased the remaining results of operations. Unclear budget bookkeeping can result in member earnings manipulation, by lowering the profits earned and the effect on the revenue share installments

scholarly journals Pengaruh Pendapatan Pembiayaan Mudharabah terhadap Profitabilitas (ROA) pada PT. Bank Muamalat Indonesia Tbk. Periode 2011-2015

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Indah Wahyuningsih
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Revenue Sharing ◽  
Financial Statement ◽  
Net Income ◽  
Total Revenue ◽  
Return On Assets ◽  
Quantitative Descriptive Analysis ◽  
Quantitative Descriptive ◽  
Research Show

This research is about the influence of financing mudharabahincome of the result of profitability (return on assets) at PT. Bank Muamalat Indonesia Tbk. for period 2011 until 2015. The main problem in this research is how much financing mudharabahincome that calculated by ratio of mudharabahwhich is ratio of mudharabahincome and total revenue sharing income, influencing the profitability that calculated by return on assets (ROA) which is ratio of net income and total assets.             This research has a purpose to describe and explain the influence between financing mudharabahincome with profitability (return on assets) at PT. Bank Muamalat Indonesia Tbk. for period 2011 until 2015.            Research methods used in this research is quantitative descriptive analysis. The data used in this research is secondary data, in the form of financial statement of PT. Bank Muamalat Indonesia Tbk. as the population and the samples consist of quarter financial statement of PT. Bank Muamalat Indonesia that published from 2011 until 2015. The statistic method used to test the research hypothesis is simple regression.             After following the quantitative procedural, the result of this research show that financial mudharabahincome has influence the profitability, which is proved with the significant value is 0,009 that smaller than 0.05. It means that financial musharabahincome has influence the profitability. Keyword        : Mudharabah, Profitability, Return on Assets (ROA)

scholarly journals OPERATIONAL LEVERAGE AS A SOURCE OF PROFITABILITY OF BUSINESS IN CROATIA

2019 ◽  
Vol 17 (1) ◽  
Author(s):  
Vedran Šupuković ◽  
Zvonko Merkaš ◽  
Zoran Gajić
Keyword(s):  
Fixed Cost ◽  
Fixed Costs ◽  
Total Revenue ◽  
Commercial Policy ◽  
Main Hypothesis ◽  
Revenue Growth ◽  
Organic Growth ◽  
Net Profit ◽  
The Republic ◽  
High Level

Operational leverage measures the level of fixed costs in the company’s total expense and has a significant impact on the profitability of a company, especially in activities where large initial investment is necessary, and long acclimatization timeframes and high levels of revenue are needed to reach the profitability threshold. Fixed costs do not grow linearly with revenue growth and thus negatively affect profit with an insufficient level of total revenue. The paper explores the possibilities of using an operational leverage in combination with commercial policy in order to create a profit multiplier. Research has been conducted in companies in the Republic of Croatia that operate in continuity with low levels of profitability, up to 5% of net profit. In the research, the main hypothesis of work is set, by which the operational leverage is defined as a profit multiplier under the conditions of even the smallest organic growth of the enterprise in case it also operates with a high level of fixed costs. The paper begins with the fact that the effect of the operational leverage is of particular importance in certain segments of the economy that are constrained by the impossibility of entering into part of fixed costs and that their increase in profitability depends solely on the level of healthy organic growth. Accordingly, a model is considered in which an operational leverage has the ability to progressively leverage profitability, which in combination with the adequate application of commercial policy measures determines the dynamic character or processes that generate a multiplication effect even in the case of very small revenue growth. In this and such context, we are talking about the significant effect of operational leverage on company’s profitability even when neglected revenue growth affects the level of fixed cost reduction in relation to total revenue, thereby increasing profitability.

scholarly journals Pengaruh Kinerja Keuangan terhadap Simpanan Dana Pihak Ketiga Melalui Nisbah Bagi Hasil (Studi Kasus Bank Umum Syariah di Indonesia Periode 2012-2015)

AKUNTABEL ◽  
2018 ◽  
Vol 14 (2) ◽  
pp. 129
Author(s):  
Ayu Annisa ◽  
Isna Yuningsih ◽  
Rusliansyah Rusliansyah
Keyword(s):  
Financial Performance ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Partial Least Square ◽  
Least Square ◽  
Capital Adequacy ◽  
Third Party ◽  
Return On Assets ◽  
Financial Reports ◽  
Operating Income

This study aims to determine the effect of the financial performance of third party funds through revenue sharing on Islamic banks during the period of the first quarter of 2012 until the second quarter 2015. The number of samples in this study are 7 companies, which are taken according to specific criteria banking company sharia is still registered during the observation period 2012-2015 which publishes quarterly financial reports during the study period Then hypothesis testing is done by using partial least square (PLS) 3.2.4. The results showed that a statistically significant effect on the financial performance of third party funds, financial performance significant effect on revenue sharing, profit sharing ratio did not significantly affect third-party funds and financial performance did not significantly affect third-party funds through revenue sharing.Keywords: Third-party funds, ratio of profit sharing, capital adequacy ratio (CAR), Non Performing Financing (NPF), Return on Assets (ROA), Operating Expenses Operating Income (ROA), and Financing to Deposit to ratio (FDR)

scholarly journals Sukuk (Obligasi Syariah) dalam Perspektif Keuangan Islam

2019 ◽  
Vol 5 (2) ◽  
pp. 165-179
Author(s):  
Maula Nasrifah
Keyword(s):  
Financial Institutions ◽  
Capital Market ◽  
Revenue Sharing ◽  
Profit Sharing ◽  
Mutual Respect ◽  
For Profit ◽  
Private Placement ◽  
Proof Of Ownership ◽  
Maturity Date ◽  
The Future

Islam strongly encourages investment so that possessions can be productive and bring benefits in the future, of course, using a good and right way, which is in accordance with Islamic sharia, like mutual respect and does not harm others. The type of investment can be varied, we can invest through the capital market, one of which is sukuk. Sukuk are securities that are proof of ownership (claim) on assets, whether in the form of tangible, intangible or project contracts from certain activities that require the issuer to pay revenue-sharing to the Sukuk holders and pay back the Sukuk in maturity date. The principle in Sukuk transactions is in the form of emphasis on fair agreements, recommendations for profit sharing systems. In Sukuk transaction, a number of certain assets are needed which to used as the basis for conducting transactions using a contract based on sharia principles. The types of Sukuk in terms of Sukuk Ijarah, Sukuk Mudharabah, Sukuk Musyarakah, Sukuk Istishna’ with the method of issuing in bookbuilding, auction methods and private placement. In sukuk transactions there is a requirement for Underlying Assets as well as activities or processes which have been based in accordance with sharia. This shows that investing with sukuk is not worrying for investors who want to transact with sharia financial institutions. Keywords: Investing, Transaction, Sukuk

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