{"id":"https://openalex.org/W4409704497","doi":"https://doi.org/10.26618/inv.v5i1.10527","title":"Cost of Production to Determine Selling Price in Gowa Jaya Cake","display_name":"Cost of Production to Determine Selling Price in Gowa Jaya Cake","publication_year":2023,"publication_date":"2023-03-30","ids":{"openalex":"https://openalex.org/W4409704497","doi":"https://doi.org/10.26618/inv.v5i1.10527"},"language":"en","primary_location":{"id":"doi:10.26618/inv.v5i1.10527","doi":"https://doi.org/10.26618/inv.v5i1.10527","is_oa":true,"landing_page_url":"https://doi.org/10.26618/inv.v5i1.10527","pdf_url":"https://journal.unismuh.ac.id/index.php/invoice/article/download/10527/pdf","source":{"id":"https://openalex.org/S4210209119","display_name":"INVOICE JURNAL ILMU AKUNTANSI","issn_l":"2714-6340","issn":["2714-6340","2714-6359"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315165","host_organization_name":"Muhammadiyah University of Makassar","host_organization_lineage":["https://openalex.org/P4310315165"],"host_organization_lineage_names":["Muhammadiyah University of Makassar"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"INVOICE : JURNAL ILMU AKUNTANSI","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.unismuh.ac.id/index.php/invoice/article/download/10527/pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5064315056","display_name":"Arianto Dangkeng","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4400008964","display_name":"Universitas Mega Buana Palopo","ror":"https://ror.org/00fp8jg78","country_code":"ID","type":"education","lineage":["https://openalex.org/I4400008964"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Arianto Dangkeng","raw_affiliation_strings":["Fakultas Bisnis Universitas Mega Buana Palopo"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Bisnis Universitas Mega Buana Palopo","institution_ids":["https://openalex.org/I4400008964"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5066936753","display_name":"Muh. Ruslan Ramli","orcid":"https://orcid.org/0000-0002-4237-8461","observed_orcids":["https://orcid.org/0000-0002-4237-8461"]},"institutions":[{"id":"https://openalex.org/I4400008964","display_name":"Universitas Mega Buana Palopo","ror":"https://ror.org/00fp8jg78","country_code":"ID","type":"education","lineage":["https://openalex.org/I4400008964"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Muh. Ramli","raw_affiliation_strings":["Fakultas Bisnis Universitas Mega Buana Palopo"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Bisnis Universitas Mega Buana Palopo","institution_ids":["https://openalex.org/I4400008964"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5098998655","display_name":"Nurfaisah Nurfaisah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4400008964","display_name":"Universitas Mega Buana Palopo","ror":"https://ror.org/00fp8jg78","country_code":"ID","type":"education","lineage":["https://openalex.org/I4400008964"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nurfaisah Nurfaisah","raw_affiliation_strings":["Universitas Mega Buana Palopo"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Mega Buana Palopo","institution_ids":["https://openalex.org/I4400008964"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4400008964"],"apc_list":null,"apc_paid":null,"fwci":1.646,"has_fulltext":true,"cited_by_count":5,"citation_normalized_percentile":{"value":0.83056146,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":97,"max":98},"biblio":{"volume":"5","issue":"1","first_page":"17","last_page":"23"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.3644999861717224,"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/T13509","display_name":"Accounting and Financial Management","score":0.3644999861717224,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.2093999981880188,"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/T14239","display_name":"Business, Education, Mathematics Research","score":0.11299999803304672,"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":0.9769999980926514},{"id":"https://openalex.org/keywords/pricing","display_name":"pricing","score":0.9509999752044678},{"id":"https://openalex.org/keywords/full-cost-accounting","display_name":"full costing","score":0.8690000176429749},{"id":"https://openalex.org/keywords/cost-plus-pricing","display_name":"cost-plus pricing","score":0.6069999933242798},{"id":"https://openalex.org/keywords/bakery","display_name":"bakery","score":0.43700000643730164},{"id":"https://openalex.org/keywords/raw-material-costs","display_name":"raw material costs","score":0.9660000205039978},{"id":"https://openalex.org/keywords/labor-costs","display_name":"labor costs","score":0.9950000047683716},{"id":"https://openalex.org/keywords/manufacturing-overhead","display_name":"manufacturing overhead","score":0.8450000286102295}],"concepts":[{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.7039218544960022},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.45848578214645386},{"id":"https://openalex.org/C54750564","wikidata":"https://www.wikidata.org/wiki/Q26643","display_name":"Commerce","level":1,"score":0.4533710479736328},{"id":"https://openalex.org/C2985847231","wikidata":"https://www.wikidata.org/wiki/Q12154181","display_name":"Production cost","level":2,"score":0.42776691913604736},{"id":"https://openalex.org/C37621935","wikidata":"https://www.wikidata.org/wiki/Q3606845","display_name":"Agricultural science","level":1,"score":0.3833218216896057},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.32997700572013855},{"id":"https://openalex.org/C48824518","wikidata":"https://www.wikidata.org/wiki/Q396340","display_name":"Agricultural economics","level":1,"score":0.3240935206413269},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3102836310863495},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.19843053817749023},{"id":"https://openalex.org/C39432304","wikidata":"https://www.wikidata.org/wiki/Q188847","display_name":"Environmental science","level":0,"score":0.1922665238380432},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.17736849188804626},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.05407753586769104}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.26618/inv.v5i1.10527","doi":"https://doi.org/10.26618/inv.v5i1.10527","is_oa":true,"landing_page_url":"https://doi.org/10.26618/inv.v5i1.10527","pdf_url":"https://journal.unismuh.ac.id/index.php/invoice/article/download/10527/pdf","source":{"id":"https://openalex.org/S4210209119","display_name":"INVOICE JURNAL ILMU AKUNTANSI","issn_l":"2714-6340","issn":["2714-6340","2714-6359"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315165","host_organization_name":"Muhammadiyah University of Makassar","host_organization_lineage":["https://openalex.org/P4310315165"],"host_organization_lineage_names":["Muhammadiyah University of Makassar"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"INVOICE : JURNAL ILMU AKUNTANSI","raw_type":"journal-article"},{"id":"pmh:oai:journal.unismuh.ac.id:article/10527","doi":null,"is_oa":true,"landing_page_url":"https://journal.unismuh.ac.id/index.php/index/article/view/10527","pdf_url":null,"source":{"id":"https://openalex.org/S4210209119","display_name":"INVOICE JURNAL ILMU AKUNTANSI","issn_l":"2714-6340","issn":["2714-6340","2714-6359"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315165","host_organization_name":"Muhammadiyah University of Makassar","host_organization_lineage":["https://openalex.org/P4310315165"],"host_organization_lineage_names":["Muhammadiyah University of Makassar"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2714-6359","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.26618/inv.v5i1.10527","doi":"https://doi.org/10.26618/inv.v5i1.10527","is_oa":true,"landing_page_url":"https://doi.org/10.26618/inv.v5i1.10527","pdf_url":"https://journal.unismuh.ac.id/index.php/invoice/article/download/10527/pdf","source":{"id":"https://openalex.org/S4210209119","display_name":"INVOICE JURNAL ILMU AKUNTANSI","issn_l":"2714-6340","issn":["2714-6340","2714-6359"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315165","host_organization_name":"Muhammadiyah University of Makassar","host_organization_lineage":["https://openalex.org/P4310315165"],"host_organization_lineage_names":["Muhammadiyah University of Makassar"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"INVOICE : JURNAL ILMU AKUNTANSI","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Zero hunger","score":0.40450000762939453,"id":"https://metadata.un.org/sdg/2"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4409704497.pdf","grobid_xml":"https://content.openalex.org/works/W4409704497.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3033472608","https://openalex.org/W4409827425","https://openalex.org/W4409753327","https://openalex.org/W4402652304","https://openalex.org/W3155631026","https://openalex.org/W7128735408","https://openalex.org/W2999241731","https://openalex.org/W7217340880","https://openalex.org/W4399445087","https://openalex.org/W4407146293"],"abstract_inverted_index":{"This":[0],"study":[1,30,40,90],"aims":[2],"to":[3],"determine":[4],"the":[5,9,52,57,73,82,89,93,97,110,114,120,125],"selling":[6,111],"price":[7,112],"of":[8,22,54,56,59,88,99,113,122],"product":[10],"using":[11,124],"a":[12,105],"full":[13,83,126],"costing":[14,84,127],"approach":[15],"at":[16],"Gowa":[17,100],"Jaya":[18,101],"Cake.":[19],"The":[20,35,86],"type":[21],"research":[23,27,31,80],"used":[24,37,77],"in":[25,38,51,78,96,108],"this":[26,39,79],"is":[28,49,81],"case":[29],"with":[32],"qualitative":[33],"methods.":[34],"data":[36,43,48,50,74],"are":[41],"primary":[42],"and":[44,68],"secondary":[45],"data.":[46],"Processed":[47],"form":[53],"records":[55],"cost":[58,121],"production":[60,98,123],"such":[61,117],"as":[62,118],"raw":[63],"material":[64],"costs,":[65,67],"labor":[66],"factory":[69],"overhead":[70],"costs.":[71],"While":[72],"analysis":[75],"technique":[76],"method.":[85,128],"results":[87],"indicate":[91],"that":[92],"costs":[94],"incurred":[95],"Cake":[102],"bread":[103,115],"have":[104],"major":[106],"influence":[107],"determining":[109],"itself,":[116],"calculating":[119]},"counts_by_year":[{"year":2025,"cited_by_count":5}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2025-04-24T00:00:00"}
