Standar Resep Sebagai Dasar Perhitungan Harga Jual Kewirausahaan Kuliner
Article Metrics
Abstract view : 850 timesAbstract
Introduction: The culinary industry plays an important role in Indonesia's creative economy. This article discusses the use of standardized recipes as a basis for calculating the selling price of culinary products. The purpose of this article is to guide culinary entrepreneurs in accurately calculating production costs and determining competitive selling prices.
Literature Review: The theory of this article draws on the price plus cost theory. This article highlights the importance of a standardized recipe-based selling price-setting strategy as a guideline for production costs and determination of the desired profit margin.
Methods: This research uses the explanatory narrative method, with a qualitative approach. Narrative explanatory research is research that explains how something happens.
Results and Discussion: This article provides the ability for culinary entrepreneurs to calculate the cost of goods and the selling price of their culinary products more consistently.
Conclusion: The use of standard recipes as the basis for calculating selling prices can help culinary entrepreneurs maintain the profitability of their businesses.
References
[2.] Casey, K. (1995). Chapter 5: The New Narrative Research in Education. Review of Research in Education, 21(1), 211–253. https://doi.org/10.3102/0091732X021001211
[3.] Clandinin, D. J., Pushor, D., & Orr, A. M. (2007). Navigating Sites for Narrative Inquiry. Journal of Teacher Education, 58(1), 21–35. https://doi.org/10.1177/0022487106296218
[4.] Cresswell, J. (2013). Qualitative inquiry & research design: Choosing among five approaches. https://repositorio.ciem.ucr.ac.cr/bitstream/123456789/501/1/Qualitative%20inquiry%20%26%20research%20design.%20design%20_%20Choosing%20among%20five%20approaches.%20%281%29.pdf
[5.] Cunningham, S. (2002). From cultural to creative industries: Theory, industry and policy implications. Media International Australia, 102(1), 54–65.
[6.] Dopson, L. R., & Hayes, D. K. (2019). Food and beverage cost control. John Wiley & Sons.
[7.] Hawkins, J. (2011). Creative economy. How to Turn Ideas into Money. M.: Izdatel” Skii Dom «Klassika-XXI.
[8.] Hinterhuber, A. (2004). Towards value-based pricing—An integrative framework for decision making. Industrial Marketing Management, 33(8), 765–778.
[9.] Hinterhuber, A. (2008). Customer value-based pricing strategies: Why companies resist. Journal of Business Strategy, 29(4), 41–50.
[10.] Hotelling, H. (1925). A general mathematical theory of depreciation. Journal of the American Statistical Association, 20(151), 340–353.
[11.] Kimes, S. E., Chase, R. B., Choi, S., Lee, P. Y., & Ngonzi, E. N. (1998). Restaurant revenue management: Applying yield management to the restaurant industry. Cornell Hotel and Restaurant Administration Quarterly, 39(3), 32–39.
[12.] Kotler, P., Armstrong, G., Maulana, A., Hardani, W., Barnadi, D., & Sabran, B. (2008). Prinsip-prinsip pemasaran Jilid 2.
[13.] Kwong, L. Y. L. (2005). The application of menu engineering and design in Asian restaurants. International Journal of Hospitality Management, 24(1), 91–106.
[14.] LeBruto, S. M., Ashley, R. A., & Quain, W. (1997). Using the contribution margin aspect of menu engineering to enhance financial results. International Journal of Contemporary Hospitality Management.
[15.] Mowen, M. M., Hansen, D. R., & Guan, L. (2006). Cost management: Accounting and control. Mason: Thomson South Western Inc. https://fondofomentostamarta.utbvirtual.edu.co/52ammewhnpja/02-trinity-mante-2/document-9780324002324-cost-management-accounting-and-control.pdf
[16.] Nugraha, D. A., Anggraeni, S. D., Wibowo, N. A., Riskinandini, R., Santosa, U. A., Sinambela, Y. E. S., Nurrahim, T., & Persada, R. K. B. (2015). Bergerak & Bertumbuh: Rencana Pembangunan Jangka Menengah Nasional 2015-2019. Indonesian Ministry of Communication and Informatics.
[17]. Pavesic, D. V. (1983). Cost/margin analysis: A third approach to menu pricing and design. International Journal of Hospitality Management, 2(3), 127–134.
[18]. Polkinghorne, D. (1988). Narrative knowing and the human sciences. Suny Press. https://books.google.com/books?hl=id&lr=&id=7HXn29yaDeoC&oi=fnd&pg=PP11&dq=Polkinghorne+(1988)+narrative&ots=-BWL7uGAHX&sig=uExK1t4q5Vq2-_8XYrLl8JaM8aE
[19.] RI, S. D. (2019, October 24). UU No.24 Tahun 2019 Tentang Ekonomi Kreatif. https://www.dpr.go.id/jdih/index/id/1755
[20.] Sandelowski, M. (1991). Telling Stories: Narrative Approaches in Qualitative Research. Image: The Journal of Nursing Scholarship, 23(3), 161–166. https://doi.org/10.1111/j.1547-5069.1991.tb00662.x
[21.] Siagian, V., Rahmadana, M. F., Basmar, E., Purba, P. B., Nainggolan, L. E., Nugraha, N. A., Siregar, R. T., Lifchatullaillah, E., Marit, E. L., & Simarmata, H. M. P. (2020). Ekonomi dan bisnis Indonesia. Yayasan Kita Menulis.
[22.] Webster, L., & Mertova, P. (2007). Using narrative inquiry as a research method: An introduction to using critical event narrative analysis in research on learning and teaching. Routledge. https://www.taylorfrancis.com/books/mono/10.4324/9780203946268/using-narrative-inquiry-research-method-leonard-webster-patricie-mertova
[23.] Working, H. (1949). The theory of price of storage. The American Economic Review, 39(6), 1254–1262.
Copyright (c) 2024 Dodik Prakoso Eko Hery Suwandojo, Rosalina Nur Annisa, Dyah Wahyuning Tyas, Meiana Maulida Hikmawati

This work is licensed under a Creative Commons Attribution 4.0 International License.
![]()
This work is licensed under a Creative Commons Attribution 4.0 International.
Penulis yang mempublikasikan naskahnya pada Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) menyetujui ketentuan berikut:
Hak cipta atas artikel apapun dalam Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) dipegang penuh oleh penulisnya di bawah lisensi Creative Commons Attribution 4.0 International. dengan beberapa ketentuan sebagai berikut:
"Penulis dapat memasukan tulisan secara terpisah, mengatur distribusi non-ekskulif dari naskah yang telah terbit di jurnal ini ke dalam versi yang lain (misal: dikirim ke respository institusi penulis, publikasi ke dalam buku, dll), dengan mengakui bahwa naskah telah terbit pertama kali pada jamien."
"Pembaca diperbolehkan mengunduh, menggunakan, dan mengadopsi isi artikel selama mengutip artikel dengan menyebutkan judul, penulis, dan nama jurnal ini. Pengutipan tersebut dilakukan demi kemajuan ilmu pengetahuan dan kemanusiaan serta tidak boleh melanggar hukum yang berlaku."





.png)

