Apakah Cost Plus Pricing  Masih Relevan Di Masa Covid19?

Rina Hartanti

doi:10.24912/je.v25i3.686

Authors

Rina Hartanti Fakultas Ekonomi dan Bisnis, Universitas Trisakti, Jakarta, Indonesia

DOI:

https://doi.org/10.24912/je.v25i3.686

Keywords: Cost Plus Pricing Method, Selling Price, Cost of Goods Sold, Profit Margin, Income.

Abstract

The objective of this study to analyze effect of cost plus pricing method on the increase or decrease in company profits. This research is also aimed at analyzing the concept of calculating the selling price of foreign tour products. Data was obtained by conducting direct interviews and distributing 150 questionnaires to frontline employees at Travel Agentun Jakarta. From 150 questionnaires shared to participants, only 138 were successfully filled in and processed, then analyzed using Structural Equation Models (SEM). The findings of the research are: the use of cost plus pricing method in calculating selling price of foreign tour products affects the decline in company profits so that it is irrelevant as the basis for strategic decision making of travel agencies in Jakarta, due to the difficulty in achieving the minimum number of tour participants and the profit margin limit. required, especially during the Covid pandemic 19. The research implication is that the cost plus pricing method may be irrelevant if it fails to meet minimum requirements for a number of tour participants and profit margin.

Author Biography

Rina Hartanti, Fakultas Ekonomi dan Bisnis, Universitas Trisakti, Jakarta, Indonesia

rinahartanti@trisakti.ac.id

References

Andriyani, Ima. (2015). Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia, Jurnal Manajemen dan Bisnis Sriwijaya, Vol. 13, No.3, pp. 344-358.

Aseng, Lita., Karamoy, Herman., dan Wokas, Heince. (2019). Analisis Penentuan Tarif Kamar Inap Dengan Pendekatan Cost Plus Pricing Pada Rumah Sakit Siloam Sonder, Jurnal EMBA, Vol. 7, No. 1, pp. 971-980.

Ahmad, Komarudin. (2017). Akuntansi Manajemen, Dasar-dasar Konsep Biaya dan Pengambilan Keputusan. Depok: PT. RajaGrafindo Persada.

Batubara, Azmiani., dan Hidayat, Rahmat. (2016). Pengaruh Penetapan Harga dan Promosi terhadap Tingkat Penjualan Tiket pada PSA Mihin Lanka Airlines, Jurnal Ilman, Vol. 4, No.1, pp. 33-46.

Badan Pusat Statistik. (2011). Statistik Jasa Perjalanan Wisata, Katalog BPS: 8401010. Jakarta: Badan Pusat Statistik.

Cravens, D.W. T.I.Ingram, LaFonge, R.W dan Clifford, E.Young. (1993). Behavior-Based and Outcome-Based Salesforce Control System, Journal of Marketing, Vol. 57, October, pp. 47-59.

David, R. Fred (2011). Strategic Management, Concepts and Cases. pp. 38 . New Jersey: Prentice-Hall.

Dogan, Zeki., Deran, Ali., dan Koksal, Giil.Ayse. (2013). Factors Influencing The Selection of Methods and Determination of Transfer Pricing in Multinastional Companies: A case Study of United Kingdom, International Journal of Economics and Financial Issues, Vol. 3, No. 3, pp. 734-742.

Gayatri, Winny. (2013). Penentuan Harga Jual produk Dengan Metode Cost Plus Pricing Pada PT. Pertani (PERSERO) Cabang Sulawesi Utara, Jurnal EMBA, Vol. 1, No. 4, pp. 1817 – 1823.

Ghozali, Imam. (2016). Structural Equation Modeling, Metode Alternatif dengan Partial Least Square. Semarang: Badan Penerbit Universitas Diponogoro.

Ghozali, Imam. (2016). Structural Equation Modeling, Teori, Konsep, dan Aplikasi dengan Program Lisrel 8.80. Semarang: Badan Penerbit Universitas Diponogoro.

Hair, Joseph.F., Black, William.C., Babin, Barry.J., dan Anderson, Rolph.E. (2014). Multivariate Data Analysis. Prentice Hall, Englewood Cliffs.

Horngren, Charles.T., Sundem, Gary.L dan Stratton, William.A. (2013). Introduction to Management Accounting. New Jersey: . Prentice Hall.

Horngren, Charles.T., Datar, M.Srikant., Foster, George., Rajan, V.Madhav., dan ittner, Christopher. (2009). Cost Accounting: A Managerial Emphasis. New Jersey: Pearson Education, Inc.

Islaili, Nurul, dan Widyawati, Dini. (2013). Harga Pokok Produksi untuk Menentukan Harga Jual pada UKM Caula di Sidoarjo, Jurnal Ilmu & Riset Akuntansi, Vol. 2, No. 8, pp. 1-18.

Jangwoo, Lee., dan Miller, Danny. (1999). People Matter : Commitment to Employees, Strategy and Performance in Korean Firms. Strategic Management Journal, Vol. 20, No.6, pp. 579 - 593.

Jensen, Michael.C., dan Meckling, H.William. (1976). Theory of The Firm: Managerial Behaviour, Agency Costs, and Ownership Structure. Journal of Financial Economics, No.3, pp. 305 – 360.

Kotler, Philip., dan Keller, Lane Kevin. (2016). Marketing Management. New jersey, USA: Pearson Education, Inc.

Lestari, Wiwil dan Permana, Bagus.Dhyka. (2017). Akuntansi Biaya Dalam Perspektif Manajerial. Depok: PT. RajaGrafindo Persada.

Liozu, M. Stephen dan Hinterhuber, Andreas. (2013). Pricing Orientation, Pricing Capabilities, and Firm Performance. Management Decision Journal, Vol. 51, No.3, pp. 594 – 613.

Mulyadi. (2016). Akuntansi Biaya. Yogyakarta: Sekolah Tinggi Ilmu Manajemen YKPN.

Mulyadi. (1983). Penentuan Harga Pokok dan Pengendalian Biaya. Jakarta: Erlangga.

Neolaka, Amos. (2014). Metode Penelitian dan Statistik. Bandung: PT. Remaja Rosdakarya.

Naryono, Endang. (2019). Dampak Perputaran Modal Kerja Terhadap Laba Operasi Pada PT. Holcim Indonesia, Tbk, Jurnal Digital Economic, Management & Accounting Knowledge Development, Vol. 01, No. 2, pp. 1-14. DOI: https://doi.org/10.46757/demand.v1i2.86

Pearce dan Robinson (2011). Strategic Management, Formulation, Implementation and Control. NY: Mc Graw – Hill Publising.

Purnama, Dian., Muchlis, Saiful., dan Wawo, Andi. (2019). Harga Pokok Produksi Dalam Menentukan Harga Jual Melalui Metode Cost Plus Pricing Dengan Pendekatan Full Costing, Jurnal JRAK, Vol. 10, No. 1, pp. 119-132.

Setiadi, Pradana; Saerang, E.P.David., dan Runtu, Treesje (2014). Perhitungan Harga Pokok Produksi Dalam Penelitian Harga Jual Pada CV. Minahasa Mantap Perkasa, Jurnal Berkala Ilmiah Efisiensi, Vol. 14, No.2, pp.70-81.

Sekaran, Uma. dan Roger, Bougie. (2018). Research Methods For Business (Metodologi Penelitian untuk Bisnis) . Jakarta: Salemba Empat.

Soemarso, S.R. (1992). Peranan Harga Pokok Dalam Penetuan Harga Jual. Jakarta: penerbit Rineka Cipta.

Smailing Tour & Travel (2018). Data-data Tour Luar negeri tahun 2014 s.d. Januari 2018.

Smailing Tour & Travel. (2018). Paket Tour Eropa, keberangkatan bulan oktober 2017 sampai Maret 2018, http://www.smailingtour.co.id (diakses 5 Pebruari 2018).

Sujarweni, Wiratna.V. (2016). Akuntansi Manajemen: Teori Dan Aplikasi. Yogyakarta: penerbit Pustaka Baru Press.

Sugiyono. (2008). Metode Penelitian Kuantitatif, Kualitatif dan R & D. Bandung: penerbit AlfaBeta CV.

Supriyono, R.A. (2011). Akuntansi Manajemen 3: Proses Pengendalian Manajemen. Yogyakarta: STIE YKPN.

Swastha, Basu., dan Irawan. (1997). Menejemen Pemasaran Modern. Yogyakarta: penerbit Liberty.

Usry, Milton.F., Hammer, Lawrence. H., dan Carter, W.K. (2002). Cost Accounting: Planning and Control. Singapore: South Western Publishing.

Wardoyo, Urip. Dwi. (2016). Analisis Perhitungan Harga Pokok Produksi dan Penetuan Harga Jual atas Produk (Studi kasus pada PT.Dasa Windu Agung), Jurnal Riset Manajemen dan Bisnis, Vol.1, No.2, pp. 183-190.

Wauran, Desliane. (2016). Analisis Penentuan Harga Pokok Produk Dan Penetapan Cost Plus Pricing Method Dalam Rangka Penetapan Harga Jual Pada Rumah Makan Soto Rusuk Ko’ Petrus Cabang Megamas. Jurnal EMBA, Vol.4, No.2, pp. 652-661.

Zhou, Liangchuan., dan Gupta, M, Surendra. (2019). Marketing Research and Life Cycle Pricing Strategies for New and Remanufactured Product. Journal of Remanufacturing, Vol. 9, pp. 29-50, https://doi.org/10.1007/s13243-018-0054-x.