scholarly journals IMPLIKASI PENETAPAN MARGIN KEUNTUNGAN PADA PEMBIAYAAN MURABAHAH (SUATU STUDI DARI PERSPEKTIF ISLAM PADA BAITUL QIRADH AMANAH)

2012 ◽  
Vol 1 (2) ◽  
Author(s):  
Azharsyah Ibrahim ◽  
Fitria Fitria
Keyword(s):  
Content Analysis ◽  
Bargaining Power ◽  
Secondary Data ◽  
Primary Data ◽  
Profit Margins ◽  
Observation Process ◽  
Income Stream ◽  
The Cost ◽  
Number Of Customers

Murabahah is a particular kind of sale that compliant with shariah. In this scheme, the seller expressly mentions the cost he/she incurred on the commodities for sale and sells it to another person by adding some profit thereon which is known to the buyer. It is one of the most popular modes used by Islamic banks. With its fixed margin, it offers the seller a more predictable income stream. This study aims to analyze the implications of the determination of the profit margin for the murabahah financing at an Islamic microfinance called Baitul Qiradh Amanah. Primary data was collected mainly through interviews and observation. The observation was conducted for about two months. During the observation process, co-researcher was directly involved as a trainee at the Baitul Qiradh. Interviews were conducted to clarify some unclear information that was obtained through observation. To strengthen the primary data, the secondary data is also utilized through books, magazines, and other studies. The secondary data is then compared with the findings from the field which is then analyzed using content analysis. The results showed that the profit margins in the initial of profit determination unilaterally bring both positive and negative implications for the clients and the Baitul Qiradh itself. The positive implication is (1) the Baitul Qiradh is able to predict its profit and (2) the clients are prevented from the risk of inflation or economic crisis. While the negative implications are (1) eliminating bargaining power of clients and (2) affect to customer satisfaction that leads to the decrease of the number of customers of the Baitul Qiradh. =========================================== Pembiayaan murabahah adalah jual beli barang pada harga pokok dengan tambahan keuntungan yang disepakati. Dalam skema ini, margin keuntungan biasanya ditetapkan di awal sebelum transaksi terjadi. Penelitian ini bertujuan untuk menganalisis implikasi penetapan margin keuntungan pembiayaan pada sebuah lembaga keuangan mikro syariah, yaitu Baitul Qiradh Amanah. baik terhadap nasabah ataupun terhadap Baitul Qiradh itu sendiri. Data primer dikumpulkan dengan wawancara dan observasi. Observasi dilakukan selama lebih kurang dua bulan di mana salah seorang peneliti terlibat langsung sebagai trainee di Baitul Qiradh yang menjadi objek penelitian. Wawancara dilakukan untuk memperjelaskan hal-hal yang tidak bisa didapat melalui observasi. Di samping itu, untuk memperkuat data primer, peneliti juga mengumpulkan data sekunder melalui buku-buku, majalah, serta penelitian-penelitian lainnya. Data sekunder ini kemudian dibandingkan dengan temuan lapangan untuk kemudian dianalisis dengan cara content analysis. Hasil penelitian menunjukkan bahwa penetapan margin keuntungan di awal secara sepihak memunculkan implikasi positif maupun negatif baik terhadap nasabah atau Baitul Qiradh sendiri. Implikasi positifnya adalah jelasnya jumlah keuntungan yang didapat Baitul Qiradh dan menghindarkan nasabah dari risiko inflasi atau krisis ekonomi. Sedangkan implikasi negatif adalah menghilangkan daya tawar nasabah. Hal ini berimplikasi pada berkurangnya kepuasan nasabah untuk berurusan dengan Baitul Qiradh.

scholarly journals Peranan Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dalam Menentukan Harga Jual Dengan Metode Cost Plus Pricing

2020 ◽  
Vol 8 (1) ◽  
pp. 17-26
Author(s):  
Evi Noviasari ◽  
Richad Alamsyah
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Production Costs ◽  
Raw Material ◽  
Primary Data ◽  
Main Element ◽  
Selling Price ◽  
Labor Costs ◽  
The Cost

The purpose of this study were to know the role of calculation cost of goods manufactured and  determination of the selling price of shoes in the Heriyanto’s shoes MSME. To knowing the extent of differences in determination the cost of goods manufactured by using the company method and the full costing approach and compare the selling price according to the company's method with using the Cost Plus Pricing. The type of research used is qualitative research. The analytical method used in this study is qualitative descriptive analysis. The data used in this study are primary data. Data were obtained directly through observation and interviews with the Heriyanto’s shoes MSME and data in the form of information on production costs such as raw material costs, labor costs, and factory overhead costs MSME during December 2018. While for secondary data. Data were obtained from intermediary media such as books or literature, journals related to the title of the research, and can also be via the internet. The results of the study it can be concluded that the cost of goods manufactured calculation according Heriyanto’s MSME is lower than the cost of  goods manufactured calculation using the full costing method. The cost of goods manufactured according heriyanto’s MSME is Rp. 15.675/pair or Rp. 313.492/score (Hamer Material) and Rp. 14.600/pair or Rp. 291.992/score (Kavaro Material). While the cost of goods manufactured used the full costing method, which is Rp. 16.310/pair or Rp. 326.201/score (Hamer Material) and Rp. 15.235/pair or Rp. 304.701/score (Kavaro Material). This is caused  factory overhead costs that are not calculate by Heriyanto’s MSME such as electricity costs, gas costs, maintenance costs for machinery and factory vehicles, and depreciation costs.             Determination of selling price must be appropriately because the determination of selling prices that are too high will result in difficulty competition with similar products while the determination of selling prices too low will result in reduced income generated by Heriyanto’s MSME. The difference in determination the cost of good manufactured will affect the Heriyanto’s MSME in determining the selling price, because the cost of goods manufactured is the main element in determination selling price. Calculation of selling prices according Heriyanto’s MSME is Rp. 18.026/pair or Rp. 360.516/score (Hamer Material) and Rp. 16.790/pair or Rp. 335.791/score (Kavaro material). While the selling price used the Cost Plus Pricing method which is Rp. 18.814/pair or Rp. 376.281/score (Hamer Material) and Rp. 17.578/pair or Rp. 351.556/score (Kavaro material). Keywords : Cost of Goods manufactured, Selling Price, Full Costing, Cost Plus Pricing

scholarly journals Penentuan Harga Pokok Produksi Dengan Metode Full Costing Sebagai Dasar Penetapan Harga Jual Pada UKM Tahu AN Anugrah

2020 ◽  
Vol 8 (1) ◽  
pp. 9-16
Author(s):  
Sintia Anggreani ◽  
I Gde Sudi Adnyana
Keyword(s):  
Secondary Data ◽  
Production Costs ◽  
Primary Data ◽  
Selling Price ◽  
Accurate Calculation ◽  
Calculation Results ◽  
The Difference ◽  
The Cost ◽  
Keywords Cost

Cost of Goods Manufacture is an important component that must be calculated by the company in order to determine the selling price of the product. SMEs are often wrong in calculating the Cost of Goods Manufacture they do. One of the mistakes made by SMEs in calculating the Cost of Goods Manufacture is that the calculations carried out are very simple and do not specify all costs used in the production process to produce a product. This study aims to analyze (1) the calculation of the Cost of Goods Manufacture in SMEs Tahu AN Anugrah , (2) the determination of Cost of Goods Manufacture with the full costing method in SMEs Tahu AN Anugrah, and (3) the difference in calculation of Cost of Goods Manufacture according to SMEs AN Anugrah and according full costing method and its effect on selling prices.                The data used in this study are primary data and secondary data. The primary data used is obtained from the results of interviews and recording of information needed directly in SMEs Tahu AN Anugrah. While the secondary data are is obtained from literature studies such as previous journals, related books, documentation and reading in accordance with the research title.  The Research results show, there are differences in the calculation results of the Cost of Goods Manufacture carried out by the SMEs and by the full costing method. The calculation of Cost of Goods Manufacture by SMEs Tahu AN Anugrah for White Tofu products is Rp 200 and Yellow Tofu Rp 201.12 while by the full costing method for White Tofu products is Rp 218.41 and Yellow Tofu Rp 228.44. So that, there are differences in the calculation results, namely for White Tofu Rp 18.41 and Yellow Tofu Rp 27.32. Differences in calculation are due to the full costing method is more detailed by including all elements of production costs. This shows that the method provides a more accurate calculation to be able to set a better selling price.  Keywords: Cost of Goods Manufacture, Full Costing, Selling Prices, SMEs

scholarly journals COST PLUS PRICING METHOD IN DETERMINING THE SELLING PRICE OF THE BANANA CHIPS (Study at UD. Anisa Jaya Gogodeso Village)

2018 ◽  
Vol 3 (1) ◽  
pp. 53-62
Author(s):  
Istika Risyanti ◽  
Endah Masrunik
Keyword(s):  
Secondary Data ◽  
Organizational Structures ◽  
Primary Data ◽  
Selling Price ◽  
Cost Of Production ◽  
The Cost

UD. Anisa Jaya is located on Arjuno Street Rt 02 Rw.07, Gogodeso Dusun Ngade, Kanigoro Sub-District, Blitar District. This business produces various kinds of products such as banana chips, kardol and others. The researcher focused on banana chips. The aim of the study was to find out the determination of the selling price of banana chips at UD. Anisa Jaya with company methods and cost plus pricing methods. This type of research is quantitative. The data used are primary data and secondary data. From the results of interviews and observations, researchers found the data needed to complete the needed data. Secondary data in the form of organizational structures, documents and business profiles. The results of the study indicate that the selling price set by the company is lower than IDR 1,567 rather than the cost plus pricing method. With the method of selling the selling price used is Rp. 8,000 per pack while the cost plus pricing method is Rp. 9,567. This is because the company does not include all factory overhead costs used in calculating the cost of production while the researcher includes all factory overhead costs in its calculations.

scholarly journals COST PLUS PRICING METHOD IN DETERMINING THE SELLING PRICE OF THE BANANA CHIPS

2018 ◽  
Vol 3 (2) ◽  
pp. 50-60 ◽  
Author(s):  
Istika Risvanti
Keyword(s):  
Secondary Data ◽  
Organizational Structures ◽  
Primary Data ◽  
Selling Price ◽  
Cost Of Production ◽  
The Cost

UD. Anisa Jaya is located on Arjuno Street Rt 02 Rw.07, Gogodeso Dusun Ngade, Kanigoro Sub-District, Blitar District. This business produces various kinds of products such as banana chips, kardol and others. The researcher focused on banana chips. The aim of the study was to find out the determination of the selling price of banana chips at UD. Anisa Jaya with company methods and cost plus pricing methods. This type of research is quantitative. The data used are primary data and secondary data. From the results of interviews and observations, researchers found the data needed to complete the needed data. Secondary data in the form of organizational structures, documents and business profiles. The results of the study indicate that the selling price set by the company is lower than IDR 1,567 rather than the cost plus pricing method. With the method of selling the selling price used is Rp. 8,000 per pack while the cost plus pricing method is Rp. 9,567. This is because the company does not include all factory overhead costs used in calculating the cost of production while the researcher includes all factory overhead costs in its calculations.

scholarly journals COST PLUS PRICING METHOD IN DETERMINING THE SELLING PRICE OF THE BANANA CHIPS (Study at UD. Anisa Jaya Gogodeso Village)

2018 ◽  
Vol 3 (1) ◽  
pp. 53-62
Author(s):  
Istika Risyanti ◽  
Endah Masrunik
Keyword(s):  
Secondary Data ◽  
Organizational Structures ◽  
Primary Data ◽  
Selling Price ◽  
Cost Of Production ◽  
The Cost

UD. Anisa Jaya is located on Arjuno Street Rt 02 Rw.07, Gogodeso Dusun Ngade, Kanigoro Sub-District, Blitar District. This business produces various kinds of products such as banana chips, kardol and others. The researcher focused on banana chips. The aim of the study was to find out the determination of the selling price of banana chips at UD. Anisa Jaya with company methods and cost plus pricing methods. This type of research is quantitative. The data used are primary data and secondary data. From the results of interviews and observations, researchers found the data needed to complete the needed data. Secondary data in the form of organizational structures, documents and business profiles. The results of the study indicate that the selling price set by the company is lower than IDR 1,567 rather than the cost plus pricing method. With the method of selling the selling price used is Rp. 8,000 per pack while the cost plus pricing method is Rp. 9,567. This is because the company does not include all factory overhead costs used in calculating the cost of production while the researcher includes all factory overhead costs in its calculations.

scholarly journals ANALISIS MEKANISME PENENTUAN PROFIT MARGIN PEMBIAYAAN MURABAHAH LEMBAGA KEUANGAN SYARIAH (LKS) AL YASINI PASURUAN

2020 ◽  
Vol 2 (2) ◽  
pp. 188-200
Author(s):  
Silfiyah ◽  
Muhammad Fahmul Iltiham ◽  
Abdillah Mundir
Keyword(s):  
Research Result ◽  
Secondary Data ◽  
Profit Margin ◽  
Primary Data ◽  
Selling Price ◽  
Profit Margins ◽  
Analysis Techniques ◽  
Time Period ◽  
Sample Data ◽  
The Cost

: The focus of the problem is (1) What is the mechanism for determining the selling price and profit margin in murabahah financing at Al-Yasini LKS. (2) What methods are used to determine the profit margin in murabahah financing by LKS Al-Yasini. (3) What are the factors that affect the profit margin on murabahah financing at Al-Yasini LKS. The objectives in writing this thesis have a purpose, namely: (a) To discount the selling price and profit margin on murabahah financing at LKS Al-Yasini. (b) To discuss the method in determining the selling price and profit margin carried out by LKS Al-Yasini. against murabahah financing. (c) To discuss the factors that affect the profit margin in murabahah financing at LKS Al-Yasini. This type of research is the researcher uses a qualitative approach and analysis techniques using descriptive methods by analyzing the data that has been obtained is qualitative, the sample data obtained is from primary data which is directly obtained from LKS Al-Yasini regarding the policy of determining murabahah profit margins. , and from secondary data which is processed data whose source can be trusted and scientifically accounted for by conducting literature studies, interviews, the internet, and others. The research result in this thesis is the method in determining the margin carried out by LKS Al-Yasini using themethod  flat , where themethod flat is the calculation of the profit margin against the cost of cost of financing on a regular basis from one period to another, even though the debit balance decreases as a result of the installments. cost of goods sold. The factors that affect the selling price and profit margin made at Al-Yasini LKS are firstly related to the time period. second is related to the use of funds. third Related to the customer's condition.  

PROFITABILITY ANALYSIS OF TERUBUK FARMING (SACCHARUM EDULE HASSKARL) IN SUBDISTRICT TOSA DISTRICT OF EAST TIDORE OF TIDORE ISLAND

2018 ◽  
Author(s):  
Suwandi S. Sangadji
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Quantitative Method ◽  
Secondary Data ◽  
Primary Data ◽  
Profitability Analysis ◽  
Sample Method ◽  
Document Review ◽  
Revenue Production

The purpose of this researchment is to ascertain how wide the farming of species Saccharun Edule Hasskarl (terubuk) in sub district Tosa, district of East Tidore of Tidore Island through the indicator of the value revenue, production and selling prices so that the farmers will achieve The Break Event Point (BEP). The research method was used a quantitative method with the number of samples of 30 people. The determination of the sample method is using the census method or involving all members of the population into a sample of researchment. The secondary data collection was done by using library literature in the form of document review and relevant references to research object while primary data collection was done by using questionnaire. The data is using equation R /C Ratio, BEP Revenue, BEP Price, and BEP Production. Therefore from the results of the researchment it can be explained that the two of the thirty farmers come through the break event point, while the other twenty-eight farmers declared having a business that worth to be develop or experiencing profit, because the R/C ratio is above 1.0 with average profit reach Rp. 989.000, - per production / farmer.

scholarly journals Utilisation of zakāh and waqf fund in micro-takāful models in Malaysia: an exploratory study

2017 ◽  
Vol 9 (1) ◽  
pp. 100-105
Author(s):  
Said Adekunle Mikail ◽  
Muhammad Ali Jinnah Ahmad ◽  
Salami Saheed Adekunle
Keyword(s):  
Content Analysis ◽  
Low Income ◽  
Exploratory Study ◽  
Design Methodology ◽  
Secondary Data ◽  
Primary Data ◽  
Content Type ◽  
External Resources ◽  
Economic Support ◽  
Form Part

Purpose This paper aims to investigate the utilisation of both zakāh and waqf fund as external resources to ensure micro-takāful services are delivered to underserved communities in an effective and sustainable manner. It also addresses Sharīʿah issues related to the zakāh- and waqf-based model. Design/methodology/approach The study is a qualitative-based research. It uses both focus group and content analysis approach to gather primary data and identify and interpret relevant secondary data and Sharīʿah concepts in developing the zakāh- and waqf-based micro-takāful model. Findings It is discovered throughout the investigation of attributes of beneficiaries of zakāh and waqf institutions as well as micro-takāful scheme that all share commonalities in terms of social securities and socio-economic support to low-income households in societies. The study also finds that the disintegration of zakāh and waqf which form part of the Islamic ecosystem from the micro-takāful model makes it less effective and sustainable. Originality/value This study appears as a primitive attempt to discuss and develop a zakāh and waqf-based micro-takāful model with reference to Malaysian jurisdiction.

scholarly journals Examining Cross-Industry Collaboration in Sharing Economy Based On Social Exchange and Social Network Theories

2020 ◽  
pp. 29-41
Author(s):  
Cheng-Wen Lee ◽  
Hao-Yuan Yu
Keyword(s):  
Content Analysis ◽  
Social Network ◽  
Social Exchange ◽  
Service Providers ◽  
Secondary Data ◽  
Sharing Economy ◽  
Jel Classification ◽  
Industry Collaboration ◽  
Multiple Case ◽  
The Cost

Information technology and advanced online environments have reduced the cost of these exchange activities and triggered the emergence of the sharing economy. Con-sequently, public attitude toward the sharing economy has gradually shifted from re-luctance to acceptance. Moreover, the sharing economy has revolutionized the busi-ness models and viewpoints of conventional industries, and sharing service providers have gradually shifted from an independent to a collaborative stance, thereby affect-ing conventional economies. This study interprets the phenomenon of cross-industry collaboration in the sharing economy through social exchange and social network the-ories. A multiple-case research framework is used to examine tourism and service in-dustries. Secondary data of service providers and users on sharing platforms are ana-lyzed using content analysis, supplemented with a content analysis of the interview data of three hotel executives. The varying phenomena of the conventional and shar-ing economies on social exchange and social network were compared. Finally, this paper proposes conclusions and practical recommendations according to the analytical results. JEL classification numbers: D85, M31, L14. Keywords: Cross-Industry Collaboration, Sharing Economy, Social Exchange, Social Network.

scholarly journals Pendidikan ideal perspektif Tagore dan Ki Hajar Dewantara dalam pembentukan karakter peserta didik

2016 ◽  
Vol 13 (2) ◽  
pp. 172-181
Author(s):  
Marzuki Marzuki ◽  
Siti Khanifah
Keyword(s):  
Content Analysis ◽  
Experiential Learning ◽  
Education System ◽  
Secondary Data ◽  
Primary Data ◽  
Learning Approach ◽  
Rabindranath Tagore ◽  
Education Data ◽  
Education And Development ◽  
The Ideal

The research aims to study the thought of Rabindranath Tagore and Ki Hajar Dewantara with the ideal education related in formation of students character. This research is a literature review using content analysis approach. Sources of data in the form of primary data and secondary data on thought of two leaders in education. Data were analyzed qualitatively with the inductive approach. The results showed that 1) Rabindranath Tagore saw education based on freedom and love. Learning approach undertaken by Rabindranath Tagore in the education system is experiential learning; 2) Ki Hajar Dewantara developed a Among system in education which is an effort to advance the development of morality (inner strength), mind (intellect), and physical students; and 3) there is a link between thought of Rabindranath Tagore and thought of Ki Hajar Dewantara on looking at the education and development of ideal education system. 

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