REFLEKSI NILAI DI BALIK PENETAPAN HARGA UMOONU

Tri Handayani Amaliah, Mattoasi Mattoasi

Abstract


Abstrak: Refleksi Nilai di Balik Penetapan Harga Umoonu. Penelitian ini bertujuan untuk mengungkap konsep penetapan harga umoonu (parfum) yang diimplementasikan Panti Asuhan Al-Amanah. Fenomenologi digunakan sebagai metode dengan beberapa informan dari  penghuni panti asuhan dan kepala desa setempat. Hasil analisis data menunjukkan bahwa penetapan harga umoonu mencerminkan nilai ketaatan kepada Sang Pencipta dan motoliango (kasih sayang).  Selain itu, kepercayaan memiliki peran penting dalam proses terbentuknya harga. Hal ini terjadi karena tujuan penetapan harga umoonu adalah untuk mendapatkan keuntungan materi (uang), menciptakan ketentraman hidup, dan memanusiakan manusia.

 

Abstract: Reflection of Value in Umoonu Pricing. This study aims to reveal the concept of pricing for “umoonu” (perfume) implemented by the Al-Amanah Orphanage. Phenomenology was used as a method with several informants from the residents of the orphanage and the local village head. The results of the data analysis show that the general price-fixing reflects the value of obedience to the Creator and “motoliango” (affection). In addition, trust has an important role in the process of price formation. This happens because the purpose of general price-fixing is to get material gain (money), create a peaceful life, and humanize humans.


Keywords


kasih sayang; ketentraman hidup; materi; penetapan harga

Full Text:

PDF

References


Abdullah, A., Cudjoe, E., & Manful, E. (2020). Creating a Better Kinship Environment for Children in Ghana: Lessons from Young People with Informal Kinship Care Experience. Child and Family Social Work, 25(S1), 207-214. https://doi.org/10.1111/cfs.12764

Ahmed, A., Arshad, M. A., Mahmood, A., & Akhtar, S. (2016). Holistic Human Resource Development: Balancing the Equation through the Inclusion of Spiritual Quotient. Journal of Human Values, 22(3), 165-179. https://doi.org/10.1177/0971685816650573

Alam, A. I. A., Triyuwono, I., & Mulawarman, A. D. (2018). Desakan Kuasa dalam Penentuan Harga Jual. Jurnal Ekonomi Modernisasi, 14(1), 57-72. https://doi.org/10.21067/jem.v14i1.2512

Ali, A. J., Al-Aali, A., & Al-Owaihan, A. (2013). Islamic Perspectives on Profit Maximization. Journal of Business Ethics, 117(3), 467-475. https://doi.org/10.1007/s10551-012-1530-0

Amaliah, T. (2016). Nilai Budaya Tri Hita Karana dalam Penetapan Harga Jual. Jurnal Akuntansi Multiparadigma, 7(2), 189-206. https://doi.org/10.18202/jamal.2016.08.7016

Amornpetchkul, T. (2016). Ichitan Group and the Price War in Thailand's Ready-to-Drink Tea Market. Journal of the International Academy for Case Studies, 22(3), 4-21.

Anshelevich, E., Kar, K., & Sekar, S. (2017). Envy-Free Pricing in Large Markets: Approximating Revenue and Welfare. ACM Transactions on Economics and Computation, 5(3) https://doi.org/10.1145/3105786

Arrondo, R., Garcia, N., & Gonzalez, E. (2018). Estimating Product Efficiency through a Hedonic Pricing Best Practice Frontier. BRQ Business Research Quarterly, 21(4), 215-224. https://doi.org/10.1016/j.brq.2018.08.005

Aydin, N. (2020). Paradigmatic Foundation and Moral Axioms of Ihsan Ethics in Islamic Economics and Business. Journal of Islamic Accounting and Business Research, 11(2), 288-308. https://doi.org/10.1108/JIABR-12-2016-0146

Baker, T., Collier, D., & Jayaraman, V. (2017). Sales Force Behaviour and Best Practice Pricing Drive a Product's Return on Investment. International Journal of Services and Operations Management, 28(3), 335-358. https://doi.org/10.1504/IJSOM.2017.087289

Bettmann, J. E., Mortensen, J. M., & Akuoko, K. O. (2015). Orphanage Caregives’ Perceptions Of Children’s Emotional Needs. Children and Youth Services Review, 49, 71–79. https://doi.org/10.1016/j.childyouth.2015.01.003

Boadu, S., Osei-Tutu, A., & Osafo, J. (2020). The Emotional Experiences of Children Living in Orphanages in Ghana. Journal of Children's Services, 15(1), 15-24. https://doi.org/10.1108/JCS-10-2018-0027

Chapuis, J. M. (2013). A cross-Cultural Analysis of Passenger's Reactions to Revenue and Pricing Management. Journal of Revenue and Pricing Management, 12(1), 16-25. https://doi.org/10.1057/rpm.2012.24

Choi, Y. S., Doshi, H., Jacobs, K., & Turnbull, S. M. (2020). Pricing Structured Products with Economic Covariates. Journal of Financial Economics, 135(3), 754-773. https://doi.org/10.1016/j.jfineco.2019.08.002

Conklin, T. A. (2014). Phenomenology Redux: Doing Phenomenology, Becoming Phenomenological. Organization Management Journal, 11(2), 116-128. https://doi.org/10.1080/15416518.2014.929935

Cova, V., & Cova, B. (2019). Pain, Suffering and the Consumption of Spirituality: A Toe Story. Journal of Marketing Management, 35(5-6), 565-585. https://doi.org/10.1080/0267257X.2018.1559872

Docters, R. G. (2016). The Real Mission of Pricing: Beyond Numbers to Management Partner. Journal of Business Strategy, 37(3), 12-21. https://doi.org/10.1108/JBS-02-2015-0023

Dost, F., & Geiger, I. (2017). Value-Based Pricing in Competitive Situations with the Help of Multi-Product Price Response Maps. Journal of Business Research, 76, 219-236. https://doi.org/10.1016/j.jbusres.2017.01.004

Drake, M. S., Guest, N. M., & Twedt, B. J. (2014). The Media and Mispricing: The Role of the Business Press in the Pricing of Accounting Information. The Accounting Review, 89(5), 1673-1701. https://doi.org/10.2308/accr-50757

Dsouli, O., Khan, N., & Kakabadse, N. K. (2012). Spiritual Capital: The Co-Evolution of an Ethical Framework Based on Abrahamic Religious Values in the Islamic Tradition. Journal of Management Development, 31(10), 1058-1076. https://doi.org/10.1108/02621711211281843

Ellström, D., & Larsson, M. H. (2017). Dynamic and Static Pricing in Open-Book Accounting. Qualitative Research in Accounting and Management, 14(1), 21-37. https://doi.org/10.1108/QRAM-09-2015-0071

Fauzia, I. Y. (2018). Perilaku Pebisnis dan Wirausaha Muslim dalam Menjalankan Asas Transaksi Syariah. Jurnal Akuntansi Multiparadigma, 9(1), 38–56. https://doi.org/10.18202/jamal.2018.04.9003

Frezatti, F., Carter, D. B., & Barroso, M. F. G. (2014). Accounting without Accounting: Informational Proxies and the Construction of Organisational Discourses. Accounting, Auditing and Accountability Journal, 27(3), 426-464. https://doi.og/10.1108/AAAJ-01-2012-00927

Funk, M., & Jaag, C. (2018). The More Economic Approach to Predatory Pricing. Journal of Competition Law and Economics, 14(2), 292-310. https://doi.org/10.1093/JOCLEC/NHY008

Gaudin, G., & Mantzari, D. (2016). Margin Squeeze: An Above-Cost Predatory Pricing Approach. Journal of Competition Law and Economics, 12(1), 151-179. https://doi.org/10.1093/joclec/nhv042

Geaves, R. (2015). Questioning the Category of "Spiritual Capital" Drawing Upon Field Studies of "Spiritual Entrepreneurs" and Their Role in the Economic and Social Development of British South Asian Muslims. Fieldwork in Religion, 10(2), 232-247. https://doi.org/10.1558/firn.v10i2.28725

Gefen, D., & Carmel, E. (2013). Why the First Provider Takes It All: The Consequences of a Low Trust Culture on Pricing and Ratings in Online Sourcing Markets. European Journal of Information Systems, 22, 604–618. https://doi.org/10.1057/ejis.2012.49

Gonzalez, G. (2012). Shape Shifting Capital: New Management and the Bodily Metaphors of Spiritual Capitalism. Journal for the Theory of Social Behaviour, 42(3), 325-344. https://doi.org/10.1111/j.1468-5914.2012.00494.x

González‐Faraco, J. C., & Gramigna, A. (2012). Learning Marginality: Images of the Childhood of Beggars and Vagabonds in the Literature of Nineteenth‐Century Europe. History of Education Review, 41(1), 38-51. https://doi.org/10.1108/08198691211235563

Guda, H., & Subramaniana, U. (2019). Your Uber is Arriving: Managing on-Demand Workers through Surge Pricing, Forecast Communication, and Worker Incentives. Management Science, 65(5), 1995-2014. https://doi.org/10.1287/mnsc.2018.3050

Guillot, M. (2016). Thinking of Oneself as the Thinker: The Concept of Self and the Phenomenology of Intellection. Philosophical Explorations, 19(2), 138-160. https://doi.org/10.1080/13869795.2016.1176232

Hemphill, T. A., & Johnson, S. D. (2020). Premium-Priced, Branded Generic Pharmaceuticals in Emerging Economies: A Socially Responsible Consumer Pricing Strategy? Business and Professional Ethics Journal, 39(3), 287-317. https://doi.org/10.5840/bpej202091099

Hidayat, S., & Triyuwono, I. (2019). Praktik Penentuan Harga Jual Berbasis Meuramin. Jurnal Akuntansi Multiparadigma, 10(1), 42–62. https://doi.org/10.18202/jamal.2019.04.10003

Hobbs, D. J. (2019). Who Is the Subject of Phenomenology? Husserl and Fink on the Transcendental Ego, `(2), 154-169. https://doi.org/10.1080/00071773.2018.1530135

Ingenbleek, P. T. M., Frambach, R. T., & Verhallen, T. M. M. (2013). Best Practices for New Product Pricing: Impact on Market Performance and Price Level under Different Conditions. Journal of Product Innovation Management, 30(3), 560-573. https://doi.org/10.1111/jpim.12008

Kammerlander, N. (2016). ‘I Want this Firm to be in Good Hands’: Emotional Pricing of Resigning Entrepreneurs. International Small Business Journal: Researching Entrepreneurship, 34(2), 189-214. https://doi.org/10.1177/0266242614541287

Khairi, M. S. (2013). Memahami Spiritual Capital dalam Organisasi Bisnis melalui Perspektif Islam. Jurnal Akuntansi Multiparadigma, 4(2), 286-307. https://doi.org/10.18202/jamal.2013.08.7198

Kimes, S. E., & Wirtz, J. (2003). Has Revenue Management Become Acceptable? Findings From an International Study on the Perceived Fairness of Rate Fences. Journal of Service Research, 6(2), 125–135. https://doi.org/10.1177/1094670503257038

Kolosnitsyna, M., Khorkina, N., & Dorzhiev, K. (2015). Alcohol Pricing Policy in Russia: Influence on Alcohol Consumption. Ekonomicheskaya Politika, 7(5), 171-190. https://doi.org/10.18288/1994-5124-2015-5-07

Koopman, O. (2015). Phenomenology as a Potential Methodology for Subjective Knowing in Science Education Research. Indo-Pacific Journal of Phenomenology, 15(1), 1-10. https://doi.org/10.1080/20797222.2015.1049898

Laitinen, E. K. (2014). Influence of Cost Accounting Change on Performance of Manufacturing Firms. Advances in Accounting, 30(1), 230-240. https://doi.org/10.1016/j.adiac.2014.03.003

Lara-Rubio, J., Blanco-Oliver, A., & Pino-Mejías, R. (2017). Promoting Entrepreneurship at the Base of the Social Pyramid via Pricing Systems: A Case Study. Intelligent Systems in Accounting, Finance and Management, 24(1), 12-28. https://doi.org/10.1002/isaf.1400

Li, Y. (2017). Differential Pricing in Intermediate Good Markets. Journal of Industrial Economics, 65(3), 585-596. https://doi.org/10.1111/joie.12140

Liozu, S. M. (2016). The Evolution and Future of Pricing Capabilities. Journal of Revenue and Pricing Management, 15(3–4), 1–11. https://doi.org/10.1057/rpm.2016.20

Liozu, S. M., & Hinterhuber, A. (2013). The Confidence Factor in Pricing : Driving Firm Performance. Journal Business Strategy, 34(4), 11–21. https://doi.org/10.1108/JBS-09-2012-0043

Lukka, K., & Vinnari, E. (2017). Combining Actor-Network Theory with Interventionist Research: Present State and Future Potential. Accounting, Auditing & Accountability Journal, 30(3), 720-753. https://doi.org/10.1108/AAAJ-08-2015-2176

Mao, W. (2016). Sometimes "Fee" is Better than "Free": Token Promotional Pricing and Consumer Reactions to Price Promotion Offering Product Upgrades. Journal of Retailing, 92(2), 173-184. https://doi.org/10.1016/j.jretai.2015.09.001

Mauliyah, N. I., & Kirom, E. A. (2018). Strategi Penentuan Harga Jual Sayuran pada Pedagang Pasar Tradisional (Studi Fenomenologi Pedagang Sayur di Blitar). Jurnal Ecoment Global: Kajian Bisnis dan Manajemen, 3(1), 76-82. https://doi.org/10.35908/jeg.v3i1.359

McPhail, K., & Cordery, C.J. (2019). Theological Perspectives on Accounting: Worldviews Don’t Change Overnight. Accounting, Auditing & Accountability Journal, 32(8), 2330-2352. https://doi.org/10.1108/AAAJ-03-2018-3415

Nichols, D. C., Wahlen, J. M., & Wieland, M. M. (2017). Pricing and Mispricing of Accounting Fundamentals in the Time-Series and in the Cross Section. Contemporary Accounting Research, 34(3), 1378-1417. https://doi.org/10.1111/1911-3846.12317

Niswatin, Noholo, S., Tuli, H., & Wuryandini, A. R. (2017). Perilaku Pengusaha Mikro Betawi Perantauan terhadap Cost Reduction. Jurnal Akuntansi Multiparadigma, 8(3), 427-443. https://doi.org/10.18202/jamal.2017.12.7064

Oancea, O. (2018). Humans in Airline Revenue and Pricing Management: Finding the Best Decision Makers. Journal of Revenue and Pricing Management, 17(3), 189-193. https://doi.org/10.1057/s41272-017-0090-4

Patra, I. K., & Salim, A. (2014). Analisis Penetapan Harga Jual dalam Meningkatkan Laba pada Rumah Makan Ulu Bete Laut di Masamba Kabupaten Luwu Utara. Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo, 1(2), 17–27. https://doi.org/10.35906/jep01.v1i2.110

Quay, J. (2016). Learning Phenomenology with Heidegger: Experiencing the Phenomenological ‘Starting Point’ as the Beginning of Phenomenological Research, Educational Philosophy and Theory, 48(5), 484-497. https://doi.org/10.1080/00131857.2015.1035632

Ray, K., & Gramlich, J. (2016). Reconciling Full-Cost and Marginal-Cost Pricing. Journal of Management Accounting Research, 28(1), 27-37. https://doi.org/10.2308/jmar-51285

Reynolds, J. (2016). Phenomenology and Naturalism: A Hybrid and Heretical Proposal. International Journal of Philosophical Studies, 24(3), 393-412. https://doi.org/10.1080/09672559.2016.1175106

Ricci, G. R. (2016). Importing Phenomenology: The Early Editorial Life of Philosophy and Phenomenological Research. History of European Ideas, 42(3), 399-411. https://doi.org/10.1080/01916599.2015.1118330

Rosenthal, E., & Ahern, L. (2013). Segregation of Children Worldwide: The Human Rights Imperative to End Institutionalization. Journal of Public Mental Health, 12(4), 193-200. https://doi.org/10.1108/JPMH-07-2013-0051

Rospitadewi, E., & Efferin, S. (2017). Mental Accounting dan Ilusi Kebahagiaan: Memahami Pikiran dan Implikasinya bagi Akuntansi. Jurnal Akuntansi Multiparadigma, 8(1), 18-34. https://doi.org/10.18202/jamal.2017.04.7037

Sahi, G. K., Sekhon, H. S., & Quareshi, T.K. (2016). Role of Trusting Beliefs in Predicting Purchase Intentions. International Journal of Retail & Distribution Management, 44(8), 860-880. https://doi.org/10.1108/IJRDM-10-2015-0157

Santos, C. P. D., & Basso, K. (2012). Price Unfairness: The Indirect Effect on Switching and Negative Word‐of‐Mouth. Journal of Product & Brand Management, 21(7), 547-557. https://doi.org/10.1108/10610421211276330

Sari, Y. (2018). Analisis Penentuan Harga Jual dengan Metode Cost Plus Pricing dan Pengaruhnya terhadap Laba yang Dihasilkan pada UD Maju. Jurnal Akuntansi dan Bisnis, 4(1), 85–97. https://doi.org/10.31289/jab.v4i1.1549

Sebastián, M. A. (2016). Cognitive Access and Cognitive Phenomenology: Conceptual and Empirical Issues. Philosophical Explorations, 19(2), 188-204. https://doi.org/10.1080/13869795.2016.1176235

Seref, M. M. H., Carillo, J. E., & Yenipazarli, A. (2016). Multi-generation Pricing and Timing Decisions in New Product Development. International Journal of Production Research, 54(7), 1919-1937. https://doi.org/10.1080/00207543.2015.1061220

Sidani, Y., & Al Ariss, A. (2015). New Conceptual Foundations for Islamic Business Ethics: The Contributions of Abu-Hamid Al-Ghazali. Journal of Business Ethics, 129(4), 847-857. https://doi.org/10.1007/s10551-014-2136-5

Shalehuddin, B. (2014). Spiritual Capital (Rahasia Sukses Raih Rezeki Berkah Melimpah). PT Gramedia Pustaka Utama.

Simuț, R. (2018). Humanity in Schillebeeckx’s Hermeneutic Phenomenology: Towards a Methodology. Journal of the British Society for Phenomenology, 49(2), 139-155. https://doi.org/10.1080/00071773.2018.1431008

Soemitra, A. (2016). Higher objectives of Islamic Investment Products: Islamizing Indonesian Capital Market. Studia Islamika, 23(2), 237-269. https://doi.org/10.15408/sdi.v23i2.2408

Stead, J. G., & Stead, W. E. (2014). Building Spiritual Capabilities to Sustain Sustainability-Based Competitive Advantages. Journal of Management, Spirituality and Religion, 11(2), 143-158. https://doi.org/10.1080/14766086.2013.832359

Taylor, J. E., Moldoveanu, M., & Taylor, J. L. (2013). Product Characteristics and the Effectiveness of Dow's Countermeasure for Predatory Pricing. International Journal of the Economics of Business, 20(1), 1-14. https://doi.org/10.1080/13571516.2012.750043

Teimoury, E., Modarres, M., & Neishaboori, M. (2020). Cost-Based Differential Pricing for a Make-to-Order Production System in a Competitive Segmented Market. Journal of Revenue and Pricing Management, 19(4), 266-275. https://doi.org/10.1057/S41272-019-00211-8

Thrane, S., Jarmatz, M., Fetahi Laursen, M., & Kornmaaler, K. (2019). A Practice-Based Approach to Collective Decision-Making in Pricing. Qualitative Research in Accounting and Management, 16(1), 117-143. https://doi.org/10.1108/QRAM-03-2018-0019

Tucker, B., & Parker, L. (2014). In Our Ivory Towers? The Research-Practice Gap in Management Accounting. Accounting and Business Research, 44(2), 104-143. https://doi.org/10.1080/00014788.2013.798234

Ulanovskaya, O. N., Osovtsev, V. A., Larionov, V. A., & Badadyan, L. V. (2019). Improving the Methodological Tools of Market Pricing in Exhibition Marketing. International Journal of Economics and Business Administration, 7(1), 200-212. https://doi.org/10.35808/ijeba/234

Vollmers, G., Antonelli, V., D’Alessio, R., & Rossi, R. (2016). Cost Accounting for War: Contracting Procedures and Cost-Plus Pricing in WWI Industrial Mobilization in Italy. European Accounting Review, 25(4), 735-769. https://doi.org/10.1080/09638180.2015.1085887

Wahyudi, A., & Masrunik, E. (2019). Penentuan Harga Jual dengan Metode Entong pada Penjual Jenang (Studi Fenomenologi pada Penjual “Jenang” Desa Ngembul Kecamatan Binangun). Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi, 12(1), 72-81. https://doi.org/10.35457/akuntabilitas.v12i1.772

Wahyuni, A. S. (2015). Predatory Pricing: Persaingan Harga Minimarket dan Gadde-gadde dalam Metafora Cerpen. Jurnal Akuntansi Multiparadigma, 6(2), 175–340. https://doi.org/10.18202/jamal.2015.08.6019

Wu, Z. (2018). The Problem of Origin in Husserl’s Phenomenology. Comparative and Continental Philosophy, 10(1), 21-34. https://doi.org/10.1080/17570638.2018.1460066

Yeomans, H. (2019). Regulating Drinking through Alcohol Taxation and Minimum Unit Pricing: A Historical Perspective on Alcohol Pricing Interventions. Regulation and Governance, 13(1), 3-17. https://doi.org/10.1111/rego.12149

Zahavi, D. (2016). The End of What? Phenomenology vs. Speculative Realism. International Journal of Philosophical Studies, 24(3), 289-309. https://doi.org/10.1080/09672559.2016.1175101

Zhang, G. (2013). Accounting Standards, Cost of Capital, Resource Allocation, and Welfare in a Large Economy. The Accounting Review, 88(4), 1459-1488. https://doi.org/10.2308/accr-50375




DOI: http://dx.doi.org/10.21776/ub.jamal.2020.11.2.24

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 Tri Handayani Amaliah, Mattoasi

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.