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Riyanti Riyanti
Universitas Muhammadiyah Palopo
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Journal : Jurnal Akuntansi Multiparadigma

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HOW DOES LOCAL WISDOM BECOME VALUE IN SELLING-PRICE SETTING? Antong Antong; Riyanti Riyanti
Jurnal Akuntansi Multiparadigma Vol 12, No 3 (2021): Jurnal Akuntansi Multiparadigma (Desember 2021 - April 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.3.38

Abstract

Abstrak – Bagaimana Kearifan Lokal Menjadi Nilai Utama dari Penentuan Harga Jual?Tujuan Utama – Penelitian ini mencoba menggali makna penentuan harga jual dari perspektif pedagang ikan.Metode - Penelitian ini menggunakan fenomenologi sebagai metode penelitian. Beberapa pedagang ikan dan kepala pasar menjadi informan pada penelitian ini.Temuan Utama – Penelitian menunjukkan bahwa Pedagang ikan cenderung mengabaikan perhitungan harga pokok penjualan (HPP). Nilai kepercayaan dan sipammase-mase yang terkandung pada HPP dijadikan dasar untuk menentukan harga jual ikan. Harga jual terkonsep sebagai “rasa” saling mengasihi terhadap sesama.Implikasi Teori dan Kebijakan - Beberapa aspek non-materi yang mendasari pengabaian HPP. Rasa syukur yang tersirat menggambarkan pengabaian aspek biaya dalam HPP untuk menentukan harga jual.Kebaruan Penelitian – Penggalian nilai nonmateri dalam penentuan harga jual dari pedagang ikan merupakan kebaruan utama dari penelitian ini.  Abstract – How Does Local Wisdom Become Value in Selling-Price Setting??Main Purpose – This study tried to explore the meaning of selling price determination from the perspective of fish traders.Method - This study uses phenomenology as a research method. Several fish traders and market chiefs became informants on the study.Main Findings – This study shows that fish traders tend to ignore the calculation of the cost of goods sold (COGS). The value of trust and Sipammase-mase contained in COGS is used as a basis for determining the selling price of fish. The selling price is conceptualized as a "sense" of loving each other towards each other.  Theory and Practical Implications – Some of the non-material aspects underlying COGS abandonment. Implied gratitude describes the abandonment of the cost aspect in COGS to determine the selling price.Novelty - Extracting nonmatter value in determining the selling price of fish traders is a major main of this study.
Co-Authors Antong Antong Darnawati, Darnawati Hilda Guntur Muhammad Adhitya Muhammad Fatur Rahman Nurhuda Nurhuda Rahma Purnama Sari Rahmad Solling Hamid Rezkia Rezkia Rifqa Ayu Dasila Rifqa Ayu Dasilah S.E., M. Si., CTA., ACPA, , Dr. Antong, Sahrir, Sahrir Saldy Saputra Siska Nur Sofyan Syamsuddin Sofyan Syamsuddin SULTAN Sultan Sultan Sultan Sultan Sultan Sultan Syamsuddin, S.E., M.Ak , Sofyan Verina Elsa Zikra Supri Zikra Supri