Examining the Value of Gratitude in Determining Selling Prices

Authors

  • Riyanti Universitas Hasanuddin, Indonesia
  • Sofyan Syamsuddin Universitas Hasanuddin, Indonesia
  • Darwis Said Universitas Hasanuddin, Indonesia
  • Syarifuddin Universitas hasanuddin, Indonesia

DOI:

https://doi.org/10.24256/kharaj.v7i4.8457

Keywords:

COGS; Thanksgiving; Selling Price

Abstract

This study attempts to explore and uncover the meaning of determining the selling price of fish traders.This study uses phenomenology as a method with data collection through interviews and documentation. The study shows that fish traders tend to ignore the calculation of the Cost of Goods Sold (COGS). The values ​​of gratitude and love expressed in the COGS are used as the basis for determining the selling price of fish. The low selling price of fish for informants is conceptualized as a "feeling" of mutual love for others. Several non-material aspects underlie the neglect of COGS, such as the attitude of fish traders and collectors who often express gratitude for the results of fish sales. The implied gratitude illustrates the neglect of the cost aspect in COGS in determining the selling price. This study reveals the phenomenon of determining COGS and fish selling prices for fish traders.

References

Agustini, D., Yuniarta, & Herawati. (2017). Analysis of Production Cost Determination in Determining the Selling Price of Bottled Drinking Water of the Yeh Buleleng Brand at PT. Tirta Mumbul Jaya Abadi in 2015. E-Journal S1 AK Ganesha University of Education, 1(1). https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/12272

Alimuddin. (2016). The Concept of Mashlahah Selling Price.

Alimuddin, I, Triyuwono, G, Irianto, & Chandrarin, G. (2011). The Concept of Honesty Selling Price: Achieving Profits and Achieving Public Interest. Multiparadigma Accounting Journal, 2(1), 70–90. https://doi.org/https://doi.org/10.18202/jamal.2011.04.7111

Amaliah, TH (2014). The Concept of Selling Prices Based on Cultural Values of the Papalele Community, Maluku Society. 1–105.

Amaliah, TH (2016). Tri Hita Karana Cultural Values in Selling Price Determination. Multiparadigma Accounting Journal, 6, 189–206. https://doi.org/10.18202/jamal.2016.08.7016

Amaliah, TH, & Sugianto, S. (2018). The Concept of Betawian Selling Price in the Framework of Si Pitung. Multiparadigma Accounting Journal, 9(1), 20–37. https://doi.org/10.18202/jamal.2018.04.9002

Bahrun, & Syihabudin. (2013). Phenomenological Study of Character Education Patterns Through the “Fullday School” System at Labschool Senior High School, Syiah Kuala University. Journal of Character Education Research, 1(1).

Brough. (2010). Edmund Husserl in Handbook of phenomenological aesthetics. Springer.

Creswell, J. W. (2014). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches (4th ed.). SAGE Publications, Inc.

Greening, N. (2019). Phenomenological Research Methodology. Scientific Research Journal, VII(V), 88–92. https://doi.org/10.31364/scirj/v7.i5.2019.p0519656

Hardesty, D.M., Bearden, W.O., Haws, K.L., & Kidwell, B. (2012). Enhancing perceptions of price-value associated with price-matching guarantees. Journal of Business Research, 65(8), 1096–1101. https://doi.org/10.1016/j.jbusres.2011.08.024

Hidayat, S., & Triyuwono, I. (2019). The Practice of Determining Selling Prices Based on Meuramin. Multiparadigma Accounting Journal, 10(1), 42–62. https://doi.org/https://doi.org/10.18202/jamal.2019.04.10003

Ika, D., & Suryani, Y. (2022). Price and Profit (Conventional and Islamic Analytical Perspectives). International Journal of Research and Reviews, 9(2), 131–136. https://doi.org/10.52403/ijrr.20220219

Kamayanti, A. (2016). Qualitative Accounting Research Methodology: Introduction to Scientific Religiosity. Rumah Peneleh Foundation.

Listiadi, A. (2023). Managing Costs for Efficiency in Production. International Journal of Entrepreneurship and Business Development, 3(7). https://doi.org/https://doi.org/10.29138/ijebd.v6i3.2207

Moran, D. (2018). What is the phenomenological approach? Revisiting intentional explication. Phenomenology and Mind, 15, 72–90. https://doi.org/10.13128/Phe_Mi-24973

Mulyadi. (2014). Cost Accounting. 5th Edition (Fifth). Gajah Mada University.

Putra, C., & Muliati, N. (2020). The Spirit of Balinese Local Wisdom in Traditional Village Accountability. Multiparadigma Accounting Journal, 11(3), 561–580. https://doi.org/10.21776/ub.jamal.2020.11.3.32

Subyantoro, EB, & Triyuwono, I. (2004). Humanist Profit: Social Interpretation of the Concept of Profit with a Hermeneutic Approach. Bayumedia Publishing. Malang.

Tanasal, S., Randa, F., & Ng, S. (2019). Mettā and Kamma-Based Accountability. Multiparadigm Accounting Journal, 10(3), 448–467. https://doi.org/10.21776/ub.jamal.2019.10.3.26

Triyuwono, I. (2006). Perspective, Methodology, and Theory of Sharia Accounting. Radjawali Press.

Utomo, T., & Utomo, C. (2014). Determining Cost of Goods Sold Based on Cost Allocation to House Position in the Green Park Residence Sampang Housing Complex. Jurnal Teknik Pomits, 3(2), 76–80. https://doi.org/10.12962/j23373539.v3i2.7018

Zalshabila, S., & Mulawarman, AD (2012). Javanese Price Setting: Phenomenological Reflection of Meatball Vendors' Cost of Production in Malang City. Multiparadigma Accounting Journal, 2(1), 1–30.

Downloads

Published

2025-12-16

How to Cite

Riyanti, Syamsuddin, S., Said, D., & Syarifuddin. (2025). Examining the Value of Gratitude in Determining Selling Prices. Al-Kharaj: Journal of Islamic Economic and Business, 7(4). https://doi.org/10.24256/kharaj.v7i4.8457

Citation Check

Most read articles by the same author(s)