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.  

PENERAPAN METODE VARIABLE COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL

2020 ◽  
Vol 17 (2) ◽  
pp. 68
Author(s):  
Yuda Purniawan ◽  
Imam Mas'ud ◽  
Novi Wulandari
Keyword(s):  
Data Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Selling Price ◽  
Data Presentation ◽  
Sponge Cake ◽  
Analysis Techniques ◽  
Cost Of Production ◽  
The Cost ◽  
Keywords Cost

This research is focused on the Application of Variable Costing Methods in Calculating Cost of Production to Determine Selling Prices. The purpose of this study is 1]. To determine the cost of production according to UD. Karunia. 2]. To determine the cost of production using the variable costing method at UD. Karunia. 3]. To find out the effect of changes in the method of calculating the cost of production and determining the new selling price of profits at UD. Karunia. This research is a descriptive qualitative study. This research was conducted at UD. Karunia Banyuwangi by using primary data and secondary data. Primary data is obtained through interviews with a deep, open, and structured nature. Secondary data obtained from documents belonging to UD. Karunia. Data analysis techniques are done by data reduction, data triangulation, data presentation and conclusion drawing. The results of this study indicate that UD. Karunia use the full costing method and it is produced that the cost of producing sponge cake is Rp 4.730 per pack. The calculation using the variable costing method resulted in the cost of producing sponge cake amounting to Rp 4.121, resulting in a lower difference of Rp 609. Changes in the calculation of cost of production were made as the basis for adjusting the newselling price of sponge cake to Rp 8.000 per pack and profit decreased by Rp 2.170.405. Keywords: cost of production, selling price, variable costing

scholarly journals Analisis Penetapan Harga Jual Pembiayaan Murabahah pada Lembaga Keuangan Syariah Bank dan Non Bank

El Dinar ◽  
2018 ◽  
Vol 4 (2) ◽  
pp. 212
Author(s):  
Lailatul Sikrillah Sikrillah
Keyword(s):  
Interest Rate ◽  
Research Method ◽  
Secondary Data ◽  
Profit Margin ◽  
Third Party ◽  
Primary Data ◽  
Selling Price ◽  
Expected Return ◽  
Market Rate ◽  
Conventional Banks

This study aims to determine the selling price of murabaha financing application and calculation of profit margins on BRISyariah, BPRS Bumi Rinjani and UJKS El-Dinar. The research method used is a qualitative research method with a decriptive approach. Where data is the primary data obtained in the form of interviews with the parties concerned and secondary data in the form of data processing can be acconted for from a reliable source to conduct library research, interviews and internet. The result of this study found that setting the selling price on BRISyariah Murabahah Financing, BPRS Bumi Rinjani and UJKS El-Dinar that use the same basic price plus a profit margin. As for determining the profit margin that the bank sets its own and equally consider five factors determining the margin is the profit margin on everage Islamic Bank (Direct Competitor’s Market Rate/ DCMR), the interest rate the everage conventional banks (indirect Competitor’s Market Rate/ ICMR), the result of third-party funds (Competitive Expected Return for Investor/ ECRI), Overhead Cost, profit targets taking into account inflation and interest rate markets. In a benefit margin calculations using a flat (fixed).

scholarly journals ANALISIS KEMAMPUAN BERBICARA SISWA KELAS II MELALUI MODEL PEMBELAJARAN THINK TALK WRITE DI SDN 007 SUNGAI PINANG SAMARINDA

2020 ◽  
Vol 5 (1) ◽  
pp. 47-61
Author(s):  
Sri Mulyati
Keyword(s):  
Data Analysis ◽  
Elementary Students ◽  
Research Method ◽  
Research Result ◽  
Secondary Data ◽  
Data Retrieval ◽  
Learning Model ◽  
Primary Data ◽  
Second Grade ◽  
Analysis Techniques

The research aimed at finding out speaking ability of second grade elementary students by using Think Talk Write learning model. The data retrieval was carried out for four days. The problem was lack of teachers’ innovation in improving students’ speaking ability so the researcher decided to carry out this model. The research method was descriptive qualitative. Primary data was taken from this research result and secondary data was taken from published journals. Data analysis techniques were triangulation and data reduction from interview, observations, students’ activities, and students’ presentation results. The result of this study showed that on the first day of observation the students were still in low category, while on the second day to the fourth day, 25 students were in fast category and only 2 students were in medium category. Based on this result, it can be concluded that Think Talk Write learning model can improve speaking ability of second grade elementary students. 

scholarly journals PERBANDINGAN MARGIN PEMASARAN BERAS BERDASARKAN MUSIM PANEN DI KECAMATAN KAKAS BARAT

2016 ◽  
Vol 12 (3) ◽  
pp. 125
Author(s):  
Andriano R. Manoppo ◽  
Joachim N K. Dumais ◽  
Paulus A. Pangemanan
Keyword(s):  
Secondary Data ◽  
Marketing Channel ◽  
Primary Data ◽  
Selling Price ◽  
Channel Pattern ◽  
Marketing Efficiency ◽  
The Subject ◽  
Level 1 ◽  
The Cost ◽  
Level 2

This research aimed to compare the marketing margin on farmers, traders, and retailers in the harvest of last season and the season now and see rice marketing distribution channels. As a very important sector, rice is still facing many problems, especially with regard to the welfare of peasant producers. Rice marketing issues, including low selling price at the level of farmers marketing channel pattern, margin and marketing efficiency. This research was conducted in the district of West Kakas in four villages namely Tountimomor, Passo, Panasen, Kalawiran, as the biggest producer in West Kakas and this research during the month of July until completed. The data obtained are primary and secondary data. Primary data sourced from the opinions and interviews with related parties are the subject of research. Secondary data is data obtained by researchers who comes from a document from the relevant authorities, such as: internet, literature sources or literature books and the Central Bureau of Statistics. This study uses a snowball to the rice marketing channel. Based on research conducted showed that the cost and the marketing margin level channel 1 at harvest 1 lower than the cost and the marketing margin level channel 1 for the season 2, also the cost and marketing margin on channel 2 at harvest level 1 is still lower than the cost and the marketing margin at the channel level 2 for the season 2. The greater the marketing margin, the more inefficient the marketing system.

scholarly journals Effect of Calculation of Cost of Production on Selling Price of Products Manufacturing Companies in Papua (Case Study CV. Sagita Grafika)

2016 ◽  
Vol 7 (3) ◽  
pp. 6-10
Author(s):  
Mugiati ◽  
Bosta Sihombing
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Selling Price ◽  
Manufacturing Companies ◽  
Labor Costs ◽  
Total Cost ◽  
Method Of Calculation ◽  
The Cost ◽  
Costing Analysis

This study aims to determine how the effect of calculating the cost of an order made by the company and the method of calculation of full costing of the product selling price fixing mold. The data used is primary data, order data produced in the period from January 2013 to December 2013, the secondary data obtained from interviews and literature. From these results it can be seen that CV. Sagita Grafika calculate the cost of the product by using the order cost method that produces cost price and the selling price that is incompatible with existing theory, in which the charging of indirect labor and overhead costs shared equally on all types of orders in the amount of Rp. 11.78825 million for indirect labor costs and Rp. 3.1243 million for overhead costs so that volume orders will bear fewer overhead costs equal to the volume of orders more. By using a full costing analysis generated calculation method that the volume of orders that more will earn imposition overhead costs more, because in this calculation loading overhead costs charged by direct labor hours incurred for each order. So that orders with a total volume that many will use a lot of labor hours and vice versa. So in this study that most large orders received charging overhead is the order BS-02 Rp. 31,115,590.92 and most orders received little overhead loading is KK-01 orders in the amount of Rp. 2,208,622.32. Results of a comparison between the cost of the company with the full costing is the total cost of less Rp. 27,499,540.57, the selling price of Rp. 5,866,543.90, while the larger profit generated by using the full costing method that is Rp. 21,632,996.67

PENGARUH E-COMMERCE DAN TRANSPORTASI ONLINE TERHADAP HARGA JUAL PRODUK CV. SURYA SAKTI ENGINEERING

2019 ◽  
Vol 5 (1) ◽  
pp. 13-23
Author(s):  
Pesta Gultom ◽  
Jack Karnadi
Keyword(s):  
Linear Regression Analysis ◽  
Population Sample ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Selling Price ◽  
Business Partners ◽  
Sample Data ◽  
Quantitative Descriptive ◽  
Test Result

This study aimed to determine the influence of E-Commerce on selling price of CV. Surya Sakti Engineering’s products, to determine the influence of Online Transportation on selling price of CV. Surya Sakti Engineering’s products, to determine the influence of E-Commerce and Online Transportation on selling price of CV. Surya Sakti Engineering’s products. The research methodology used is quantitative descriptive method. Quantitative data is used in this study, which is obtained in number forms. Data sources are primary and secondary data. Primary data is obtained from questionnaire distribution to customers / business partners of CV. Surya Sakti Engineering. Secondary data is obtained from data and literature which have relationship with this study The population in this study is customers / business partners of CV. Surya Sakti Engineering with the total of 60 respondents. Using saturation sampling method, the sample total is equal to population sample. Data is analyzed by using multiple linear regression analysis method. Results of the analysis show that E-Commerce does not have significant effect on selling price of CV. Surya Sakti Engineering’s products based on partial test result hypothesis. Results of the analysis show Online Transportation does not have significant effect on selling price of CV. Surya Sakti Engineering’s products based on partial test result hypothesis. Results of the analysis show that E-Commerce and Online Transportation does not have significant effect on selling price of CV. Surya Sakti Engineering’s products based on simultaneously test result hypothesis. This study hypothesis result according to coefficient determination apparently shows that there is 3,3% where Selling Price is affected by E-Commerce and Online Transportation. This result therefore shows that Selling Price is affected by unanalyzed variables such as TV advertising, pop-up advertising, competitors, dan more other variables approximately 96,7%.

scholarly journals FAKTOR–FAKTOR PENYEBAB ALIH FUNGSI LAHAN PERTANIAN DI KECAMATAN TOMOHON SELATAN KOTA TOMOHON

2018 ◽  
Vol 14 (2) ◽  
pp. 195
Author(s):  
Mechri Defrid Badoa ◽  
Gene H. M. Kapantow ◽  
Eyverson ., Ruauw
Keyword(s):  
Data Analysis ◽  
Qualitative Data ◽  
Agricultural Land ◽  
Secondary Data ◽  
Primary Data ◽  
Internal Factors ◽  
Analysis Techniques ◽  
Function Change ◽  
Child Education ◽  
The Cost

This study aims to determine the factors that affect the conversion of agricultural land in South Tomohon Subdistrict Tomohon City. In particular, this study looks at internal factors that affect the conversion of agricultural land in South Tomohon Sub-District, Tomohon City. This study was conducted by using secondary data obtained from BPS (Statistics Bureau) office Tomohon City, Subdistrict office and Village Offices in South Tomohon Sub-district. And for the primary data obtained from the direct interview with the farmers. The data is then analyzed by using qualitative data analysis techniques using tables and described descriptively. The results of research showed that land function change happened in this area, allot of land that is as housing (70%). Furthermore, for the main cause of landowners sell or alter the function of agricultural land that is due to the cost of child education and high selling prices.*jnkd*.

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 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 Analisis Pendapatan Industri Tahu di Kota Wamena

2021 ◽  
Vol 5 (4) ◽  
pp. 1250-1261
Author(s):  
Rein Rumbiak ◽  
◽  
Lulus Sedavit ◽  
Sumiyati Tuhuteru
Keyword(s):  
National Development ◽  
Secondary Data ◽  
Industrial Sector ◽  
Primary Data ◽  
Agricultural Product ◽  
Selling Price ◽  
Long Time ◽  
Business Income ◽  
The Cost

Agricultural cannot development without the support of the economic sector, especially industry, in this case the development of the agricultural product processing industry (agro-industry) is one of the priorities in national development in industrial sector. Tofu processing business income is very dependent on the selling price of the product and the costs incurred to produce tofu, the higher the product selling price and the lower the cost, the higher the business income. This study aims to determine the level of profit obtained by each industry that has been operating for a long time. The research was conducted in July - September 2018, on the tofu industry in Wamena City. The method used is a case study method with the type of data collected including primary data and secondary data. The data analysis method uses Cost Analysis, Revenue Analysis, and Income Analysis. The results showed that the tofu "Tahu Tempe Jaya" industry was not profitable, compared to the tofu "Tahu Ayu Rezeki" industry which was profitable.

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