DESAIN MODEL SUPPLY CONTRACT BERBASIS SYARIAH PADA RANTAI PASOKAN PRODUK FESYEN MUSLIM HASIL IKM
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Date
2017-03
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Jurnal Akuntansi Bisnis dan Ekonomi (JABE), Fakultas Ekonomi Universitas Widyatama, Vol. 3, No. 1
Abstract
Toughness Islamic economic ideas during the monetary crisis hit Indonesia,
attracted many people to understand more deeply the concept of Islamic
economic, to organize various concepts in the systematics of modern economics.
This study analyzes the application of the supply contract, especially revenue
sharing contract is based on the concept of Islamic economics (sharia). The
study aims to find out the real picture of the supply chain of fashion products,
especially the Muslim fashion, which is produced by SMEs. Then design model
of revenue sharing contract based on sharia, in the SME production Muslim
fashion, as an effort to improve productivity of SMEs and distributors. The data
collection method used was observation and in depth interviews on SMEs and
distributors. Data processing using the model of revenue sharing contract
combined with concept of buying-selling and cooperation based on sharia. In the
model of revenue sharing contract, SMEs will set a minimum selling price to
distributors for each unit purchased, but the distributor must share some profit for
each unit sold. While the partnership sharia, is business collaboration that occurs
when two or more people, voluntarily, to share profits and risks in the absence of
the element of riba, gharar, and maysir. By applying the revenue sharing
contract, the results showed that an increase in profits of SMEs as well as
distributors. Thus, supply chain revenue of Moslem fashion increased 2% of the
initial contract supply mechanism. In addition, cooperation between members of
the supply chain of Moslem fashion can run better and sharia-complient.
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Keywords
Sharpe, Jensen, Treynor