Dampak Cost-Volume-Profit Analysis terhadap Strategi Penetapan Harga Produk Pembiayaan Syariah di Era Transformasi Digital

• Kustin Hartini

  UIN Fatmawati Sukarno Bengkulu, Indonesia

  Penulis

Purpose: This community service project aims to support the implementation of Cost-Volume-Profit (CVP) analysis as a tool for determining sharia financing margins, as well as to analyze its impact on pricing strategies in the era of digital transformation.

Design/Methodology: The program was conducted using a Participatory Action Research approach over seven months, involving 42 finance and management staff. Data was collected through historical cost audits, CVP scenario simulations, human resource capacity surveys, digital transaction records, and focus group discussions (FGDs), and was subsequently analyzed comparatively and thematically.

Findings: The intervention successfully reduced margin projection deviation from 18.4% to 4.2%, improved the accuracy of murabahah and ijarah product pricing by 67%, and optimized the operational break-even point. The profitability ratio of the financing portfolio increased by 21.3% while maintaining compliance with Sharia principles.

Practical Implications: A digital dashboard-based CVP support model can be adopted by the OJK, DPS, and management of BPRS/Sharia Banks as a standard for transparent pricing decisions that are responsive to market volatility and aligned with the principle of contractual fairness.

Originality/Value: This study fills a gap in the literature by integrating a modern CVP framework with the digital Islamic finance ecosystem, demonstrating that the synergy between cost-volume-profit analysis and participatory guidance yields measurable, adaptive, and sustainable pricing strategies.

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