Sikrillah, Lailatul (2014) Analisis penetapan harga jual pembiayaan murabahah pada lembaga keuangan syariah bank dan non bank: Studi pada PT. Bank BRI Syariah Kantor Cabang Pembantu Kepanjen-Malang, PT. BPRS Bumi Rinjani Kepanjen dan UJKS El-Dinar Malang. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.
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Abstract
INDONESIA:
Perkembangan lembaga keuangan syariah di Indonesia menggunakan prinsip syariah. Salah satu produk lembaga keuangan syariah yang paling populer di kalangan masyarakat saat ini adalah pembiayaan murabahah. Penelitian ini bertujuan untuk mengetahui penerapan harga jual pembiayaan murabahah dan perhitungan marjin keuntungan pada BRISyariah, BPRS Bumi Rinjani dan UJKS El-Dinar.
Metode penelitian yang digunakan adalah metode penelitian kualitatif dengan pendekatan deskriptif. Dimana data yang diperoleh adalah data primer berupa hasil wawancara dengan pihak yang bersangkutan dan data sekunder yang berupa data olahan yang dapat dipertanggungjawabkan dari sumber yang dapat dipercaya dengan melakukan studi pustaka, wawancara dan internet.
Hasil penelitian ini didapati bahwa penetapan harga jual pembiayaan murabahah pada BRISyariah, BPRS Bumi Rinjani dan UJKS El-Dinar yaitu sama-sama menggunakan harga pokok yang ditambah dengan marjin keuntungan. Sedangkan untuk menentukan marjin keuntungannya yaitu pihak bank menetapkan sendiri dan sama-sama mempertimbangkan lima faktor penentuan marjin yaitu marjin keuntungan rata-rata bank syariah (Direct Competitor’s Market Rate/DCMR), tingkat suku bunga rata-rata bank konvensional (Indirect Competitor’s Market Rate/ICMR), bagi hasil dana pihak ketiga (Expected Competitive Return for Investor/ECRI), Overhead Cost, profit target dengan mempertimbangkan inflasi dan suku bunga pasar. Dalam perhitungan marjin keuntunganya menggunakan metode flat (tetap).
ENGLISH:
The development of Islamic financial institutions in Indonesia to use Islamic principles. One of the products of Islamic financial institutions are among the most popular today is the murabaha financing. 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 descriptive 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 accounted for from a reliable source to conduct library research, interviews and internet.
The results 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 average Islamic bank (Direct Competitor's Market Rate/DCMR), the interest rate the average conventional banks (Indirect Competitor's Market Rate/ICMR), the results of third-party funds (Competitive Expected Return for Investors/ECRI), Overhead Cost, profit targets taking into account inflation and interest rate markets. In a benefit margin calculations using a flat (fixed).
Item Type: | Thesis (Undergraduate) | ||||||
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Supervisor: | Oktaviana, Ulfi Kartika | ||||||
Contributors: |
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Keywords: | Murabahah; Penetapan Harga Jual; Sistem Perhitungan Marjin Keuntungan; Determination of Selling Price; Margin Calculation System Advantage | ||||||
Subjects: | 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150115 Sharia Accounting | ||||||
Departement: | Fakultas Ekonomi > Jurusan Akuntansi | ||||||
Location: | 150115 | ||||||
Depositing User: | Ratih Novitasari | ||||||
Date Deposited: | 28 Sep 2015 09:53 | ||||||
Last Modified: | 28 Sep 2015 09:53 | ||||||
URI: | http://etheses.uin-malang.ac.id/id/eprint/2010 |
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