OWNER DEMOGRAPHICS INFLUENCE KNOWLEDGE OF SELLING PRICE DETERMINATION

Elly Halimatusadiah; Yuni Rosdiana; Riyang Mardini; Irena Paramita Pramono

doi:10.29313/kajian_akuntansi.v25i2.5437

Authors

Elly Halimatusadiah Universitas Islam Bandung
Yuni Rosdiana Universitas Islam Bandung
Riyang Mardini Universitas Islam Bandung
Irena Paramita Pramono Universitas Islam Bandung

DOI:

https://doi.org/10.29313/kajian_akuntansi.v25i2.5437

Keywords:

COGS, Determining Selling Prices, MSMEs, Overhead Costs, Owner Demographics

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy, especially in West Java Province. However, the main challenge faced by MSMEs is a lack of knowledge about accounting and cost management, including calculating the Cost of Goods Production and overhead costs, which influence the determination of product selling prices. This research aims to analyze the influence of MSME Owner Demographics on knowledge of selling price determination. The research methodology uses a verification method with a quantitative approach. The research population was all MSME owners in West Java Province, with samples taken using a purposive sampling technique. Primary data was obtained through a closed questionnaire with a Likert scale, which included questions about owner demographics, knowledge of COGS, overhead costs, and determining product selling prices. Data analysis was carried out using linear regression to test the influence of the independent variable on the dependent variable. Convergent and discriminant validity as well as construct reliability have been tested and show that all indicators and constructs in this model are valid and reliable. The results of the research show that Owner Demographics of MSMEs influence knowledge of selling price determination.

Keywords : COGS, Determining Selling Prices, MSMEs, Overhead Costs, Owner Demographics.

References

Hansen, D. R., & Mowen, M. M. (2018). Cost Management: Accounting and Control. Cengage Learning.

Kotler, P., & Keller, K. L. (2016). Marketing Management. Pearson Education.

Mulyadi. (2016). Akuntansi Biaya. Salemba Empat.

Oktaviana, D., Kusuma, I. L., & Rukmini, R. (2021). Pengaruh Pengetahuan Akuntansi dan Skala Usaha Terhadap Penggunaan Informasi Akuntansi pada UMKM. Jurnal Akuntansi dan Pajak, 7(1), 23-37. DOI: 10.5430/jap.v7n1p23. ISSN: 2339-0635.

Saputra, Y. (2019). Analisis Perhitungan Harga Pokok Produksi pada UMKM. Jurnal Ekonomi dan Bisnis, 10(2), 45-58. DOI: 10.14710/jeb.v10n2p45. ISSN: 2085-7381.

Sarifillah, N. (2019). Analisis Harga Pokok Produksi pada UMKM Tahu Bapak Paiman. Jurnal Akuntansi dan Manajemen, 12(3), 78-89. DOI: 10.25105/jam.v12i3. ISSN: 2541-0996.

Sunaryo, H., & Purnama, D. (2020). Pengaruh Persepsi dan Pengetahuan Akuntansi Pelaku Usaha terhadap Penggunaan Informasi Akuntansi. Jurnal Riset Keuangan dan Akuntansi, 5(1), 47-56. DOI: 10.29313/jrka.v5i1. ISSN: 2337-3852.

Prawiro, M. (2018). Biaya Produksi: Pengertian, Unsur-unsur, Tujuan, Jenis-jenisnya. Maxmanroe.com. Diakses dari https://www.maxmanroe.com/biaya-produksi-pengertian-unsur-tujuan-dan-jenis-jenisnya.html.

Rizatyk, S. (2021). Analisis Perhitungan Harga Pokok Produksi Pada Usaha Mikro Kecil dan Menengah (UMKM) Tahu Bapak Arisyita Tahun 2020. Unpublished PDF Document.

Roffia, P., Benavides, M. M., & Carrilero, A. (2024). Cost accounting practices in SMEs: liability of age and other factors that hinder or burst its implementation in turbulent years. International Entrepreneurship and Management Journal, 20(1), 115-139. DOI: 10.1007/s11365-023-00938-2. ISSN: 1554-7191.

Bank Indonesia. (2023). Laporan Perekonomian Provinsi Jawa Barat Agustus 2023. Diakses dari https://www.bi.go.id.

IDN Times. (2023). Program Jabar Juara yang Bikin UMKM di Jawa Barat Makin Maju. Diakses dari https://www.idntimes.com.

Open Data Provinsi Jawa Barat. (2023). Diakses dari https://opendata.jabarprov.go.id.