<![CDATA[This study aims to uncover the social and spiritual values inherent in the pricing practices of tempeh entrepreneurs. This study is important because pricing decisions in microenterprises are often understood merely as economic mechanisms, whereas in practice, pricing also serves as a space for negotiation between business sustainability, concern for buyers, honesty, gratitude, and the responsibility to maintain product quality. Although prior accounting research on MSME pricing has largely emphasized formal cost structures and market mechanisms, limited attention has been given to how informal, values-laden reasoning shapes everyday price-setting among micro-entrepreneurs; this study addresses that gap by offering an interpretive, informant-grounded account of tempe producers' pricing practices. The research employs an interpretive qualitative approach, with data sources consisting of interview transcripts from three tempe business owners: Mr. Suyadi, Mrs. Ti, and Mrs. Kat. The data were analyzed through data reduction, thematic coding, presentation of a findings matrix, and interpretation using the perspectives of social-spiritual accounting and Islamic business ethics. The research findings indicate that the pricing of tempeh is not entirely based on detailed cost records, but rather on simple calculations based on soybean prices, ancillary costs, market prices, and an estimated margin deemed sufficient. Social values are evident in efforts not to burden buyers, maintain price affordability, offer incentives to bulk buyers, and sustain customer relationships through quality. Spiritual values are evident in expressions of gratitude, work as an effort to improve family life, honesty in explaining price increases, and an orientation toward a reasonable livelihood. This study concludes that selling prices in the tempeh business constitute a social-spiritual accounting practice that brings together cost logic, business sustainability, and market morality. Theoretically, these findings extend social-spiritual accounting and Islamic business ethics frameworks by grounding them in the lived pricing practices of tempe MSMEs; practically, they suggest that MSME coaching and support programs should recognize and reinforce these value-based pricing logics rather than replacing them with purely formal costing tools.]]>
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