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Abd Mubaraq, S.E.,Sy. M.A
Universitas Tanjungpura
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KOMBINASI MODEL BISNIS OSTERWALDER DAN PIGNEUR DALAM PENENTUAN HARGA PRODUK THRIFT SHOP Amanah Hijriah; Ibnu Aswat; Abd. Mubaraq; Dilawati Dilawati; Kevin Firmansyah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6766

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana metode dalam menentukan biaya dan harga pada produk thrift. Walaupun terjadi perdebatan dalam segi hukum dan legalitas, bisnis produk thrift cukup populer dan menguntungkan. Pengumpulan data dilakukan dengan metode interview dan observasi pada pengusaha thrift. Penelitian ini menggunakan kombinasi model bisnis Osterwalder dan Pigneur sebagai kerangka analisis untuk memahami konsep ritel fashion thrift. Kerangka ini kemudian digunakan sebagai strategi dalam menentukan harga pokok penjualan. Hasil penelitian ini mengungkapkan bahwa struktur biaya masih terbilang sederhana mirip usaha dagang, serta harga jual ditentukan berdasarkan jenis pakaian, tren yang sedang berkembang di masyarakat, serta brand tertentu. Hal ini dapat memberikan gambaran kepada pengusaha di bidang thrift untuk mengelompokkan biaya, menghitung keuntungan serta metode menjangkau pelanggan sehingga pengusaha dapat memprediksi dan menjamin keberlanjutan usahanya dalam jangka panjang.
PENGARUH MODEL AKAD PEMBIAYAAN TERHADAP PROFITABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) DI INDONESIA Rizka Saputri; Memet Agustiar; Hayet Hayet; Abd. Mubaraq; Hesti Diah Ayuni
ISTISMAR Vol. 9 No. 1 (2026): Juni
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/37xwbt57

Abstract

This study aims to analyze the effect of partnership-based financing sale-based financing, lease-based financing, and qardh financing on the profitability of Islamic Rural Banks (Bank Pembiayaan Rakyat Syariah/BPRS) in Indonesia, as measured by Return on Assets (ROA). This study employs a quantitative method with a descriptive approach using secondary data obtained from the Islamic Banking Statistic published by Financial Services Authority (Otoritas Jasa Keuangan/ OJK). The results indicate that partnership-based financing, sale-based financing, and qardh financing have a positive and significant effect on ROA, while lease-based financing has a negative but insignificant effect. These findings suggest that optimizing partnership-based, sale-based, and qardh financing can enhance the profitability of BPRS, whereas the management of lease-based financing still needs to be improved to provide a greater contribution to financial performance. Keywords : Partnership contract, Sale and Purchase Contract, lease Contract, Qardh Contract, ROA
Co-Authors Achmad Achmad Achmad Amanah Hijriah Ardelia, Aya Sofia Arminingsih, Diah Atiqah, Nur Bustami Bustami Diah Arminingsih Dilawati Dilawati Hayet Hayet Hesti Diah Ayuni Ibnu Aswat Iman Taufik, Iman Ittasyaq, Nurul Laili Kevin Firmansyah Laksamana, Rio Memet Agustiar Memet Agustiar, Memet Metasari Kartika Metasari Kartika, Metasari Nur Atiqah Riza Amalia Rizka Saputri ROMI SURADI ME Rusandry, Rusandry Supriaman, Supriaman