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All Journal Jurnal Akuntansi Multiparadigma Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Owner : Riset dan Jurnal Akuntansi Jurnal Riset Akuntansi Kontemporer Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Ekonomi Indonesian Journal of Applied Accounting and Finance West Science Accounting and Finance International Journal of Economics, Management and Accounting Equivalent : Journal of Economic, Accounting and Management Jurnal Riset Bisnis, Manajemen, dan Ilmu Ekonomi Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) GoodWill Journal of Economics, Management, and Accounting JAS (Jurnal Akuntansi Syariah) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Ernawaty Usman
Universitas Tadulako, Palu, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Indonesian Journal of Applied Accounting and Finance

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Mengungkap Dinamika Penentuan Tarif Jasa Content Writer Di Kota Palu: Analisis Kualitatif Berbasis Akuntansi Manajemen Azzahra, Iftitah; Sugianto; Usman, Ernawaty; Kahar, Abdul
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2025): June
Publisher : P3M Politeknik Negeri Banjarmasin

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Abstract

This study aims to explore the dynamics of service pricing among content writers in Palu City from a management accounting perspective. A qualitative approach was employed to gain an in-depth understanding of the social and economic phenomena surrounding the content writing service industry. Data were collected through in-depth interviews with content writing practitioners based in Palu. The findings reveal that pricing decisions are influenced by relational dimensions such as feelings of discomfort or reluctance when dealing with friends, empathy toward clients’ financial conditions, and the general lack of appreciation for creative processes. In addition, work experience plays a central role in shaping value perception and price legitimacy. These findings underscore the significance of relational approaches in understanding pricing structures within the creative service sector and highlight the need to integrate social values into management accounting practices. The absence of standardized pricing leads to high variability in service rates, posing challenges particularly for novice writers in determining fair compensation. From a management accounting standpoint, rational pricing requires an understanding of cost structures, profit margin calculations, and the evaluation of efficiency and competitiveness. The study concludes that implementing cost-based pricing and cost behavior analysis is highly relevant to enhance transparency and fairness in service fee structures. These insights are expected to serve as a foundation for developing more systematic pricing guidelines and promoting greater professionalism within the local creative industry, particularly in Palu City.
Co-Authors Abdul Kahar Adys, Himaya Afifa, Nur Alfrianti, Alda Asrabiya Asri Usman Azzahra, Iftitah Betty Cakranegara, Pandu Adi Fidiatuljana, Fidiatuljana Furqan, Andi Chairil Gilang Yudistira, Fajar Haryono Pasang Kamase Irwan Moridu Jamaluddin Jamaluddin Jamaluddin Latifah Sukmawati Yuniar Loso Judijanto M. Sahrul Saleh Muhammad Afdhal S Muhammad Darma Halwi Muhammad Ikbal Abdullah Muhammad Ilham Pakawaru Muhammad Natsir Mustafa, Fahrina Mustafa, Riad Nina Yusnita Yamin Nurhayati Haris Nurhayati Haris Nurriskiana Akbar Rais, Nur Triany Rina Sediawan, MN Lisan Selmita Paranoan Shakira, Iin Shevti Arbekti Arman Sugianto Sugianto Sugianto Suriyadewi, Suriyadewi Tenripada, Tenripada Usman, Asri Yuldi Mile