{"id":"https://openalex.org/W2885078875","doi":"https://doi.org/10.29040/ijebar.v1i02.255","title":"ANALYSIS OF PRODUCTION COST EFFECT WITH ORDER PRICE METHOD ON SALES PRICING OF PRODUCTS AT PT. ANEKA PRINTING INDONESIA IN SUKOHARJO","display_name":"ANALYSIS OF PRODUCTION COST EFFECT WITH ORDER PRICE METHOD ON SALES PRICING OF PRODUCTS AT PT. ANEKA PRINTING INDONESIA IN SUKOHARJO","publication_year":2017,"publication_date":"2017-12-21","ids":{"openalex":"https://openalex.org/W2885078875","doi":"https://doi.org/10.29040/ijebar.v1i02.255","mag":"2885078875"},"language":"en","primary_location":{"id":"doi:10.29040/ijebar.v1i02.255","doi":"https://doi.org/10.29040/ijebar.v1i02.255","is_oa":true,"landing_page_url":"https://doi.org/10.29040/ijebar.v1i02.255","pdf_url":"http://jurnal.stie-aas.ac.id/index.php/IJEBAR/article/download/255/182","source":{"id":"https://openalex.org/S4210197850","display_name":"International Journal of Economics Business and Accounting Research (IJEBAR)","issn_l":"2614-1280","issn":["2614-1280","2622-4771"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"http://jurnal.stie-aas.ac.id/index.php/IJEBAR/article/download/255/182","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5112284538","display_name":"Maya Widyana Dewi","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Maya Widyana Dewi","raw_affiliation_strings":["STIE AAS Surakarta, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"STIE AAS Surakarta, Indonesia","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5016022546","display_name":"Muryati Muryati","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Muryati Muryati","raw_affiliation_strings":["STIE AAS Surakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"STIE AAS Surakarta","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":15,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"1","issue":"02","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.4287000000476837,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.4287000000476837,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.2761000096797943,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.10350000113248825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/production-costs","display_name":"production costs","score":0.824999988079071},{"id":"https://openalex.org/keywords/full-cost-accounting","display_name":"full costing","score":0.6800000071525574},{"id":"https://openalex.org/keywords/product-cost","display_name":"cost of goods manufactured","score":0.8100000023841858},{"id":"https://openalex.org/keywords/sales-pricing","display_name":"sales pricing","score":0.6790000200271606},{"id":"https://openalex.org/keywords/screen-printing","display_name":"screen printing","score":0.8989999890327454},{"id":"https://openalex.org/keywords/manufacturing-overhead","display_name":"manufacturing overhead","score":0.6190000176429749},{"id":"https://openalex.org/keywords/cost-accounting","display_name":"cost accounting","score":0.5149999856948853},{"id":"https://openalex.org/keywords/pricing","display_name":"pricing","score":0.6019999980926514}],"concepts":[{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.8152097463607788},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.6836218237876892},{"id":"https://openalex.org/C27795528","wikidata":"https://www.wikidata.org/wiki/Q213375","display_name":"Total absorption costing","level":3,"score":0.6314791440963745},{"id":"https://openalex.org/C40149104","wikidata":"https://www.wikidata.org/wiki/Q5620977","display_name":"Factory (object-oriented programming)","level":2,"score":0.5587316751480103},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.5513319373130798},{"id":"https://openalex.org/C203194045","wikidata":"https://www.wikidata.org/wiki/Q198993","display_name":"Target costing","level":3,"score":0.5494621396064758},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5065020322799683},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.506259560585022},{"id":"https://openalex.org/C15716912","wikidata":"https://www.wikidata.org/wiki/Q5174768","display_name":"Cost database","level":2,"score":0.4889868497848511},{"id":"https://openalex.org/C2985847231","wikidata":"https://www.wikidata.org/wiki/Q12154181","display_name":"Production cost","level":2,"score":0.4818659722805023},{"id":"https://openalex.org/C95821633","wikidata":"https://www.wikidata.org/wiki/Q973302","display_name":"Cost driver","level":2,"score":0.4766679108142853},{"id":"https://openalex.org/C129875596","wikidata":"https://www.wikidata.org/wiki/Q7247753","display_name":"Product cost management","level":4,"score":0.47462761402130127},{"id":"https://openalex.org/C182299520","wikidata":"https://www.wikidata.org/wiki/Q1289588","display_name":"Total cost","level":2,"score":0.4591943025588989},{"id":"https://openalex.org/C93983250","wikidata":"https://www.wikidata.org/wiki/Q795053","display_name":"Cost estimate","level":2,"score":0.4404746890068054},{"id":"https://openalex.org/C56666940","wikidata":"https://www.wikidata.org/wiki/Q788790","display_name":"Documentation","level":2,"score":0.4122001528739929},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3958323299884796},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.39300140738487244},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.37604519724845886},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.26081931591033936},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.23328423500061035},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.20749828219413757},{"id":"https://openalex.org/C77088390","wikidata":"https://www.wikidata.org/wiki/Q8513","display_name":"Database","level":1,"score":0.16689884662628174},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.14347776770591736},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.13380691409111023},{"id":"https://openalex.org/C96814336","wikidata":"https://www.wikidata.org/wiki/Q2443008","display_name":"Cost engineering","level":3,"score":0.09183970093727112},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.29040/ijebar.v1i02.255","doi":"https://doi.org/10.29040/ijebar.v1i02.255","is_oa":true,"landing_page_url":"https://doi.org/10.29040/ijebar.v1i02.255","pdf_url":"http://jurnal.stie-aas.ac.id/index.php/IJEBAR/article/download/255/182","source":{"id":"https://openalex.org/S4210197850","display_name":"International Journal of Economics Business and Accounting Research (IJEBAR)","issn_l":"2614-1280","issn":["2614-1280","2622-4771"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.29040/ijebar.v1i02.255","doi":"https://doi.org/10.29040/ijebar.v1i02.255","is_oa":true,"landing_page_url":"https://doi.org/10.29040/ijebar.v1i02.255","pdf_url":"http://jurnal.stie-aas.ac.id/index.php/IJEBAR/article/download/255/182","source":{"id":"https://openalex.org/S4210197850","display_name":"International Journal of Economics Business and Accounting Research (IJEBAR)","issn_l":"2614-1280","issn":["2614-1280","2622-4771"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Economics, Business and Accounting Research (IJEBAR)","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2885078875.pdf","grobid_xml":"https://content.openalex.org/works/W2885078875.grobid-xml"},"referenced_works_count":1,"referenced_works":["https://openalex.org/W2312417930"],"related_works":["https://openalex.org/W2553091227","https://openalex.org/W2771968574","https://openalex.org/W3217457714","https://openalex.org/W4308897784","https://openalex.org/W3027533946","https://openalex.org/W4402684909","https://openalex.org/W4409769490","https://openalex.org/W3202021906","https://openalex.org/W4401791606","https://openalex.org/W2753293684"],"abstract_inverted_index":{"This":[0,86,206],"study":[1,87,258],"aims":[2],"to":[3,70,79,252],"determine":[4],"and":[5,106,111,118,137,157,223,261,275],"analyze":[6],"the":[7,10,19,31,38,46,49,57,75,80,92,98,101,142,165,173,179,187,198,210,227,232,242,248,253,262],"calculation":[8,39,50,180,199],"of":[9,12,14,21,33,40,42,51,53,77,82,94,100,114,116,121,139,144,155,175,181,183,189,200,202,212,234,247,250,280],"cost":[11,20,34,41,52,58,76,115,182,201,215,233,249],"production":[13,54,78,117,184,203,235,251],"screen":[15,122],"printing":[16,123],"based":[17,55,185],"on":[18,56,186,226,241],"order":[22],"method":[23,143,194,204,220],"whether":[24],"it":[25],"has":[26,236],"been":[27],"in":[28,91,256],"accordance":[29],"with":[30,48,109],"theory":[32,60],"accounting":[35,59],"by":[36,45,149,163,267],"comparing":[37],"goods":[43],"manufactured":[44],"company":[47,102],"that":[61,178,231],"is":[62,148,195,259,265],"using":[63,150,160,164,191,217],"full":[64,192,218],"costing":[65,193,219],"method,":[66],"As":[67],"well":[68],"as":[69,272],"know":[71],"how":[72],"much":[73],"influence":[74,240,246],"determination":[81,156],"product":[83],"selling":[84,119,254],"price.":[85,244],"uses":[88],"primary":[89],"data":[90,108,113,145],"form":[93],"information":[95],"obtained":[96],"from":[97],"owner":[99],"or":[103],"parties":[104],"concerned":[105],"secondary":[107],"population":[110],"sample":[112],"price":[120,255],"orders":[124],"during":[125],"January":[126],"2017.":[127],"Data":[128],"collection":[129],"methods":[130],"used":[131,147],"are":[132],"literature":[133],"research":[134,176],"methods,":[135],"interviews":[136],"Method":[138],"documentation.":[140],"While":[141],"analysis":[146,190],"simple":[151],"regression":[152],"analysis,":[153],"coefficient":[154],"hypothesis":[158],"test":[159,162],"t":[161],"tool":[166],"program":[167],"SPSS":[168],"16.0":[169],"for":[170],"windows.":[171],"From":[172],"results":[174,188],"indicate":[177],"greater":[196],"than":[197],"company.":[205],"difference":[207],"occurs":[208],"because":[209],"loading":[211],"factory":[213],"overhead":[214],"calculated":[216],"more":[221],"thorough":[222],"detailed.":[224],"Based":[225],"tests":[228],"conducted":[229],"known":[230],"a":[237],"very":[238],"strong":[239],"sale":[243],"The":[245],"this":[257],"91%,":[260],"remaining":[263],"9%":[264],"influenced":[266],"other":[268,276],"factors":[269],"(variables)":[270],"such":[271],"demand,":[273],"supply,":[274],"unreported":[277],"variables.":[278],"Keywords:Cost":[279],"Production,":[281],"Selling":[282],"Price":[283]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":4}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2018-08-22T00:00:00"}