IMPLEMENTASI NILAI ITSAR MEMBANGUN KONSEP HARGA JUAL PADA PASAR PANNAMPU MAKASSAR
Abstract
Penelitian ini memfokuskan pada implementasi nilai itsar pada
pedagang pasar tradisional terhadap konsep dan praktik akuntansi di
Kecamatan Tallo, Kota Makassar, yaitu melihat fenomena yang terjadi
dalam pasar tradisional pannampu dalam penerapan nilai itsar yang
bertujuan untuk menemukan konsep harga jual dan dampak dari nilai
itsar di pasar pannampu Makassar. Untuk menjawab permasalahan
tersebut diatas dalam penulisan skripsi ini penulis menggunakan
metode pendekatan fenomenologi.
Hasil Penelitian menemukan bahwa nilai-nilai itsar pedagang
pasar tradisional, yakni, nilai persaudaraan, kejujuran, rasa syukur,
dan peduli memengaruhi konsep harga jual pedagang pasar
tradisional. Konsep harga jual pedagang yang merupakan perpaduan
dari nilai-nilai dasar dan nilai-nilai operasional yang menjadi
penuntun pedagang dalam menetapkan harga. Hal ini tercermin
dalam pemaknaan konsep laba secara nonmaterial, yang bertujuan
untuk menghindari konflik.
Kata Kunci :Nilai Itsar, Konsep Harga jual
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