Owner : Riset dan Jurnal Akuntansi
Vol. 8 No. 1 (2024): Artikel Riset Januari 2024

Studi Fenomenologi: Spirit Kearifan Lokal Luwu dalam Penetapan Harga Jual Durian

Riyanti (Universitas Muhammadiyah Palopo)
Rifqa Ayu Dasila (Universitas Muhammadiyah Palopo)
Intan (Universitas Muhammadiyah Palopo)
Shopiah (Universitas Muhammadiyah Palopo)

Article Info

Publish Date
01 Jan 2024

Abstract

This research attempts to explore and uncover the meaning of pricing determination by durian sellers. This study employs a qualitative method with a phenomenological approach as the methodology, involving data collection through in-depth interviews, passive participation, and documentation. The research indicates that durian sellers in the Latuppa Village tend to disregard the Cost of Goods Sold (COGS) calculation. The local wisdom of Sipakatuo and the values of kinship embedded in COGS serve as the basis for determining the selling price of durian. The affordable selling price of durian for the informants is conceptualized as a "sense" of mutual support and love for one another.

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Journal Info
Owner : Riset dan Jurnal Akuntansi
Website

Abbrev

owner

Publisher

Politeknik Ganesha Medan

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...