Laporan Tugas Akhir D3
Analisis Perbandingan Perhitungan Margin Pembiayaan Murabahah dengan Metode Keuntungan Rata-Rata dan Metode Flat Rate pada Kspps Harapan Umat Kebumen
The purpose of this research was to know the calculations of margin of murabahah financing used by KSPPS Harapan Umat Kebumen by using the average profit method and the flat rate method. This research used descriptive quantitative method in the approach case study. The margin calculation used by KSPPS HarapanUmatKebumen was simulated using the average profit method and the flat rate method. The result showed that the mechanism of calculating margin of murabahah financing in KSPPS Harapan Umat Kebumen use average profit method generates a mounthly margin Rp 41.800, and use flat rate method generates a mounthly margin Rp 63.333. Difference of margin murabahah with average profit method and flat rate method equal Rp 21.553. KSPPS Harapan Umat Kebumen should use a flat rate method because the margin murabahah greater.
Keywords: profit margin, murabahah financing
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