PROS Dorothea RLP, Gustin T Cost, Pricing, Dan Profit abstract
COST, PRICING, DAN PROFIT
PENGRAJIN RUMAH TONGKONAN TORAJA
Dorothea Ristya Limbu Payung
*)
Gustin Tanggulungan
Universitas Kristen Satya Wacana
Jl. Diponegoro 52 – 60 Salatiga
*)
email : gustin@staff.uksw.edu
ABSTRACT
The Toraja traditional house - Tongkonan - building used to be constructed by the family members of
Tongkonan themselves in mutual cooperation system. But this time the activities become a business to several
craftsmen groups in Toraja. This study aims to identify the elements of cost, the cost calculation system, and
pricing strategies by craftsmen. Then, profit according to artisans compared to profit when cost is
determining based on the job order costing. The study was conducted in two craftsmen groups which located
in two different customs of the region due to the different characteristics of Tongkonan. Data were obtained
by interview and observation then it was analyzed quantitatively.The results showed that cost elements of
Tongkonan were raw materials (70,1%), labor (29,2%), and BOP (0,6%) and marketing (0,1%). Craftsmen
set a price based on the customer’s willing to pay and the costs estimated by the craftsmen. Cost estimation
by craftsmen was based on the estimated costs incurred without any supporting accounting record. By using
craftsmen’s calculation, the profit ratio to cost is only 12% compare to 19% profit ratio by using job order
costing.
Keywords : Cost, pricing strategy, job order costing, handicraft, Toraja
1
PENGRAJIN RUMAH TONGKONAN TORAJA
Dorothea Ristya Limbu Payung
*)
Gustin Tanggulungan
Universitas Kristen Satya Wacana
Jl. Diponegoro 52 – 60 Salatiga
*)
email : gustin@staff.uksw.edu
ABSTRACT
The Toraja traditional house - Tongkonan - building used to be constructed by the family members of
Tongkonan themselves in mutual cooperation system. But this time the activities become a business to several
craftsmen groups in Toraja. This study aims to identify the elements of cost, the cost calculation system, and
pricing strategies by craftsmen. Then, profit according to artisans compared to profit when cost is
determining based on the job order costing. The study was conducted in two craftsmen groups which located
in two different customs of the region due to the different characteristics of Tongkonan. Data were obtained
by interview and observation then it was analyzed quantitatively.The results showed that cost elements of
Tongkonan were raw materials (70,1%), labor (29,2%), and BOP (0,6%) and marketing (0,1%). Craftsmen
set a price based on the customer’s willing to pay and the costs estimated by the craftsmen. Cost estimation
by craftsmen was based on the estimated costs incurred without any supporting accounting record. By using
craftsmen’s calculation, the profit ratio to cost is only 12% compare to 19% profit ratio by using job order
costing.
Keywords : Cost, pricing strategy, job order costing, handicraft, Toraja
1