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All Journal Daengku: Journal of Humanities and Social Sciences Innovation Jurnal Ekonomi Kreatif Indonesia
Antong
universitas muhammadiyah palopo
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Other

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Application of Local Wisdom Values in Sales Accounting Practices in Traditional Markets Mildayanti; Antong; Halim Usman
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 3 No. 2 (2023)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.daengku1475

Abstract

This study aims to determine the concept of determining the selling price in traditional markets from the perspective of vegetable traders. The method in this study uses a qualitative method with a phenomenological approach. Phenomenology tells according to what exists and occurs in the object of research. The source of research data comes from the results of observations, interviews, and documentation with traders in traditional markets. On the other hand, the main purpose of using phenomenology to find the concept of the selling price in this study is to focus on finding the nature behind the attitudes and behavior of information providers in setting prices. Several vegetable traders served as information providers for this study. The results found that traders determine the selling price by using two sales methods, namely the weighing method and the tekem method or hand measurement method. In determining profit, traders calculate the profit per kilogram of vegetables. Starting with Rp. 1,000/kg to Rp. 2,000/kg with the weighing method. As for vegetables with the tekem method, it ranges from Rp. 500/bunch to Rp. 1,000/bunch. In traditional markets, buyers and sellers carry out negotiation or bargaining activities, unlike modern markets that have determined the selling price of their merchandise. Keywords: accounting practices, traditional traders, selling price, bargaining.
ANALSIS PENERAPAN PSAK 106 TENTANG PEMBIAYAAN MUSYARAKAH PADA PT BRI SYARIAH KCP PALOPO Rozita Sary Kasman; Antong; Indra Kusdarianto
Jurnal Ekonomi Kreatif Indonesia Vol. 1 No. 1 (2023): January
Publisher : PT. Tangrasula Tekno Kreatif

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui penerapan perlakuan akuntansi mengenai pengakuan, pengukuran, penyajian, dan pengungkapan pembiayaan musyarakah dengan PSAK 106 pada PT BRI Syariah KCP Palopo. Data yang digunakan dalam penelitian ini adalah data primer. Penelitian ini merupakan jenis penelitian kuantitatif deskriptif dengan menggunakan metode analisis komparatif. Penelitian ini dilakukan selama 2 bulan yakni pada bulan September sampai bulan oktober. tekhnik pengumpulan data yang digunakan adalah melalui kuesioner, dokumentasi, dan studi pustaka. Hasil penelitian ini menunjukkan bahwa PT BRI Syariah KCP Palopo menerapkan pembiayaan musyarakah sudah sesuai dengan PSAK 106 yang meliputi perlakuan akuntansi yaitu pengakuan, pengukuran, penyajian, dan pengungkapan. ABSTRACT This study aims to determine the application of musyarakah financing regarding the recognition, measurement, presentation, and disclosure of musyarakah financing with PSAK 106 at PT BRI Syariah KCP Palopo. The data used in this research is primary data. This research is a descriptive quantitative research using comparative analysis method. This research was conducted for 2 months, namely from September to October. The data collection techniques used were questionnaires, documentation, and studies references. The results of this study indicate that PT BRI Syariah KCP Palopo implements musyarakah financing in accordance with PSAK 106 which includes accounting treatment, namely recognition, and disclosure
KONSEP HARGA POKOK BARANG LELANG JAMINAN DALAM PERSPEKTIF SYARIAH: (Studi Kasus pada PT. Pegadaian Syariah Cabang Luwu) Heriyanti; Antong
Jurnal Ekonomi Kreatif Indonesia Vol. 1 No. 2 (2023): April
Publisher : PT. Tangrasula Tekno Kreatif

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Abstract

ABSTRAK Saat masyarakat membutuhkan uang tunai, pilihan transaksi yang digunakan oleh masyarakat yang sering menghadapi masalah ini adalah dengan mengagunkan barang-barang berharganya. Penelitian ini bertujuan untuk mengetahui konsep harga pokok barang jaminan lelang pada pegadaian syariah yang diterapkan di PT. Pegadaian Syariah Cabang Luwu dan mekanisme penetapan harga pokok lelang barang jaminan pada pegadaian syariah yang diterapkan di PT. Pegadaian Syariah Cabang Luwu. Penelitian ini merupakan jenis penelitian lapangan (field research). Pengumpulan data dilakukan dengan melakukan wawancara kepada informan penelitian yang terdiri dari Pimpinan Cabang, karyawan dan nasabah di PT. Pegadaian Syariah Cabang Luwu. Hasil penelitian menunjukkan bahwa penerapan konsep harga lelang pada PT. Pegadaian Syariah Cabang Luwu telah menggunakan prinsip syariah, dimana jika barang jaminan nasabah telah jatuh tempo pihak pegadaian memberitahukan kepada nasabah bahwa barang jaminan tersebut telah jatuh tempo dan akan dilelang dan dalam proses pelelangan ini pihak pegadaian juga melakukan survei terlebih dahulu ke pasar setempat dan pusat pasar setempat serta melakukan penaksiran ulang agar tidak terjadi penzaliman sehingga dapat merugikan salah satu pihak dan menguntungkan pihak lain. ABSTRACT When people need cash, the transaction option used by people who often face this problem is to pledge their valuables. The study aims to determine the concept of the cost of goods auction collateral in sharia pawnshops applied at PT. Pegadaian Syariah Cabang Luwu and the mechanism for determining the cost of goods auction collateral at the sharia pawnshop applied at PT. Pegadaian Syariah Cabang Luwu. This research is a type of field research (field research). Data collection was carried out by conducting interviews with research informants consisting of Branch Managers, employees and customers at PT. Pegadaian Syariah Cabang Luwu. The results of the study show that the application of the concept of auction price at PT. Pegadaian Syariah Cabang Luwu has used sharia principles, where if the customer's collateral has matured the pawnshop informs the customer that the collateral is due and will be auctioned and in this auction process the pawnshop also conducts a survey first to the local market and the local market center and conduct a re-assessment so as not to cause oppression so that it can harm one party and benefit the other party.
Co-Authors Halim Usman Heriyanti Indra Kusdarianto, Indra Mildayanti Rozita Sary Kasman