Penulis / NIM
SALMA LABDUL / 921414100
Program Studi
S1 - AKUNTANSI
Pembimbing 1 / NIDN
Dr. TRI HANDAYANI AMALIAH, SE.Ak, M.Si / 0007127205
Pembimbing 2 / NIDN
NILAWATY YUSUF, SE., Ak., M.Si / 0011057204
Abstrak
ABSTRAK
Salma Labdul, 2018. Skripsi. Penetapan Harga Jual Jasa Cuci Kain Manual. Program Studi S1 Akuntansi Fakultas Ekonomi Universitas Negeri Gorontalo. Dibawah bimbingan Ibu Tri Handayani Amaliah, SE., Ak., M.Si selaku pembimbing I dan Ibu Nilawaty Yusuf SE., Ak., M.Si selaku pembimbing II.
Penelitian ini bertujuan untuk mengungkap penetapan harga jual jasa cuci kain manual serta mengkajinya berdasarkan nilai-nilai islam. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dan menggunakan pendekatan fenomenologi dengan paradigma interpretif. Lokasi penelitian di Desa Hulawa, Kecamatan Telaga, Kabupaten Gorontalo. Teknik analisis data dalam penelitian ini adalah fenomenologi dengan unit analisis: kesengajaan, noema, noesis, intuisi dan intersubjektivitas.
Hasil penelitian menunjukan pertama bahwa untuk jasa cuci kain manual yang harga jualnya dihitung berdasarkan per tiap kali cucian (dibayar harian), konsumenlah yang menetapkan harga. Kedua bentuk penetapan harga jual yang dihitung berdasarkan per tiap kali cucian (dibayar harian) ditinjau dari sudut pandang Islam bentuk transaksinya sah dikarenakan konsumen memiliki standar perhitungan atas jumlah upah yang nanti akan dibayarkan dan jumlah upah yang dibayarkan oleh konsumen jumlahnya selalu sama sehingga transaksi ini diperbolehkan.
Kata Kunci : Harga Jual, Jasa Cuci Kain Manual, fenomenologi
ABSTRACT
Salma Labdul, 2018. Skripsi. Determination of Selling Price of Manual Clothes Wash Service. Bachelor Study Program of Accounting, Faculty of economics, State University of Gorontalo. The principal supervisor is Tri Handayani Amaliah, SE., Ak., M.Si and the co-supervisor is Nilawaty Yusuf SE,. Ak., M.Si.
This study aims to reveal the selling price determination of manual cloth washing services and study it based on Islamic values. The method used in this research is qualitative method and using phenomenology approach with interpretive paradigm. The location of this research was Hulawa Village, Sub-district of Telaga, Gorontalo District. The technique of data analysis was phenomenology by analysis unit: deliberation, noema, noesis, intuition and inter subjectivity.
The research finding showed that first, for the service of manual clothes wash whose the selling price is calculated on a daily basis (paid daily), the consumer determined the price. The second, form of selling price calculated on a daily basis (paid daily), viewed from yhe point of view of Islam, the transactions was valid because consumers had a standard calculation of the amount of wages that would be paid and the amount of wages paid by consumers, the amount was always the same so that this transaction was allowed.
keywords: Selling price, Manual Clothes Wash Service, Phenomenology
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