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Journal : Jurnal Maisyatuna

Analisis Penentuan Harga Jual Dalam Meningkatkan Laba Pada Usaha Ayam Geprek Di Batanghari Kabupaten Lampung Timur Maisa, Dinda; Mentari, Mentari; Destriani, Nazwa Naila; Nabilla, Nabilla; Carmidah, Carmidah
Maisyatuna Vol. 5 No. 1 (2024): Januari : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v5i1.387

Abstract

UMKM play a crucial role in the national economy as primary contributors to economic activities. According to BPS data, approximately 1.5 million Indonesian MSMEs operate in the food sector. The aim of this research is to understand the determination of selling prices to optimize business profits, considering production costs, operational expenses, and other factors. The research employs a qualitative approach, utilizing primary data collected directly by the researcher. Analyzing all costs incurred in the production of "Ayam Geprek" at Lesehan Lala, the findings indicate that the establishment's pricing strategy does not maximize profits. Lesehan Lala sets its selling prices based on market rates without considering the overall production costs, operational expenses, and other relevant factors.
Analisis Penentuan Margin Pada Pembiayaan Murabahah Di Baitul Maal Wa Tamwil (BMT) El-Hidayah Khoiru Ummah Wahida, Rahma; Rabby, Annisa Rahmani; Yulvyanti, Vera Andela; Aprilia, Ayu Vadia; Carmidah, Carmidah
Maisyatuna Vol. 5 No. 1 (2024): Januari : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v5i1.388

Abstract

Sharia financial institutions are institutions that provide a buying and selling system (murabahah) by trying to avoid the interest system, because bank interest is considered usury and Allah SWT forbids all transactions that contain elements of usury. The aim of this research is to find out how the margin is determined in murabahah financing. In this case the researcher used interview and observation methods. Determining the margin distribution at BMT El-Hidayah Khoiru Ummah is carried out using three methods, including: the sliding profit margin method, the average profit margin method and the flat profit margin method. After conducting research, it is known that murabahah financing on BMT is in accordance with PSAK 102 and the MUI Fatwa.