IMPLEMENTASI NILAI ITSAR MEMBANGUN KONSEP HARGA JUAL PADA PASAR PANNAMPU MAKASSAR
Abstrak
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
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Under the following terms of Creative Commons:
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
NonCommercial — You may not use the material for commercial purposes.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
