PENENTUAN HARGA JUAL SAGU TUMBU PADA HOME INDUSTRY IBU SAPHIA DI NEGERI MORELA MALUKU TENGAH

IF 3.9 Q1 BUSINESS, FINANCE

Journal of Applied Accounting Research Pub Date : 2023-05-11 DOI:10.52158/jaa.v1i2.456

Jacomina V. Litamahuputty, Safani Manilet

引用次数: 1

Abstract

This study aims to determine the selling price of sago tumbu at Ibu Sapia's home industry. Research data comes from primary data obtained directly from the object of research and secondary data obtained from books and other references related to the problem under study. The analysis technique used is quantitative analysis by calculating the selling price of sago grown per fruit using the cost plus pricing method. The results of the study show that the selling price of sago tumbu set by Sapia's mother is lower by calculating the selling price based on the cost plus pricing method.

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本研究旨在确定西米在日本国内的销售价格。研究数据来自直接从研究对象处获得的第一手数据和从与研究问题相关的书籍和其他参考资料中获得的二手数据。分析方法采用成本加定价法，通过计算西米每果的销售价格进行定量分析。研究结果表明，采用成本加定价法计算销售价格，Sapia母亲设定的西米销售价格较低。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Applied Accounting Research BUSINESS, FINANCE-

CiteScore

6.00

自引率

13.30%

发文量

期刊介绍： The Journal of Applied Accounting Research provides a forum for the publication of high quality manuscripts concerning issues relevant to the practice of accounting in a wide variety of contexts. The journal seeks to promote a research agenda that allows academics and practitioners to work together to provide sustainable outcomes in a practice setting. The journal is keen to encourage academic research articles which develop a forum for the discussion of real, practical problems and provide the expertise to allow solutions to these problems to be formed, while also contributing to our theoretical understanding of such issues.