Breaking the [Sacredness] Costs in Management Accounting: Periphery Case Analysis

Abstract

This study aims to explain and construct the concept of cost beyond thereasoning in mainstream accounting. This construction is carried out byredefning the cost based on the “periphery” case. I reference to the Nusantaraparadigm, the four principles (kaidah) in building Siraman Gong KiaiPradah methodology have been fulflled. Therefore, the method used hasbeen out of the ordinary research methods. First, it prepares a “periphery”case to be investigated for the costs. Second, it draws the position closerto God by doing penances so that they are given instructions in reducingand classifying the data. Third, doing the charity. Fourth, it includes the“value” of the “periphery” case in the new cost concept. Finally, this articleproposes a change to the defnition of cost. Through the “periphery” case,the concept of cost transcends materialism. Cost is a number of expensesincurred, based on sincerity aimed at helping others in order to obtain thebenefts both for the world and the hereafter by prioritizing the principle ofmutual help.

The Journey of Managerial Accounting Research in Sinta 4-Indexed Journals

“…Six articles using secondary data from IDX (Indonesia Stock Exchange), 100% examine phenomena in the manufacturing sector, such as the effect of production costs and inventory turnover on net profit in industrial manufacturing companies in the food and beverage sector (Winarto & Haryanti, 2021), the effect of implementing green accounting on the level of profitability manufacturing companies in the consumer goods industry sector (Lestari et al, 2019), the effect of inventory management and accounts receivable management on the working capital of companies in the consumer goods industry sector (Azizah, 2019), the effect of working capital efficiency on profitability in textile and garment companies (Novianty, 2016), the effect of transfer pricing on tax avoidance (Panjalusman et al, 2018), the effect of taxes, and bonus mechanisms, and tunnelling incentives on transfer pricing decisions in manufacturing companies (Jannah & Hatimah, 2022).…”