Analisis Penentuan Harga Pokok Produksi Dengan Metode Activity Based Costing (Studi Kasus pada PT Beautinesia Media Nusantara)
Keywords:
ACTIVITY BASED COSTING, COST OF GOODS SOLD, SYSTEM ABCAbstract
This research is used to examine in depth the application of the ABC system in purchasing HPP PT Beautinesia Media Nusantara products. Data collection techniques consist of observation, documentation, and interviews. The results of the research are 1) Calculation of HPP at PT. Beautynesia Media Nusantara 2020 uses the traditional method of using a single tariff. Comparison of the results of HPP calculations using the traditional method with the ABC method in 2020, namely: (1) Advertorial Service Articles, the traditional HPP method is 1.18% lower than the ABC method; (2) Social Media Management Services, the traditional HPP method is 19.86% lower than the ABC method; (3) KOL Service Management, the traditional HPP method is 2.72% higher than the ABC method; (4) Event Management Services, the traditional HPP method is 51.08% lower than the ABC method; (5) Production Management Services, the traditional HPP method is 21.88% lower than the ABC method; (6) Banner services, the traditional HPP method is 3.59% lower than the ABC method; and (7) Other Services, the traditional HPP method is 2.59% higher than ABC method.
References
Cooper, R.D & Schindler, S.P, 2011. Business Research Methods. 11th ed. Singapore: McGraw-Hill/Irwin.
Asoka, R. (2020). Analisis Perhitungan Harga Pokok Produksi Dan Penetapan Harga Jual Pada Depot Widi Karya Sungai Lilin. Jurnal Ekonomika, 11(1).
Aulia TZ, Alamsyah S, & Nurhayarti E. (2018) Konsep dan Implementasi Akuntansi Comprehensive. Cirebon: Insania.
Badriah, Elis & Nurwanda, Asep. 2019. Penerapan Metode Full Costing Dalam Menentukan Harga Pokok Produksi Pembangunan Rumah. Jurnal Moderat, Vol 5, 411-421
Chak Wen Zheng & Mohd Yazid Abu. Application of Activity Based Costing for Palm Oil Plantation. Journal Of Modern Manufacturing Systems And Technology (2019). Vol. 2 No. 1.
Cooper, D. R., & Schindler, P. S. (2014). Business Research Methods (12th ed.). New York: McGraw Hill Irwin.
Don R. Hansen, Maryanne M. Mowen, Dan L Heitger (2021). Cost Management. United Kingdom: Cengace.
Dawson R. Hancock, Bob Algozzine, Jae Hoon Lim. (2021). Doing Case Study Research: A Practical Guide for Beginning Researchers. USA: Columbia University.
H. I. Nyoman Mariantha. Manajemen Biaya Cost Management. (2018) Celebes Media Perkasa Jakarta
Henrik Husted, Billy B Kristensen, Signe E Andreasen, Christian Skovgaard Nielsen, Anders Troelsen , Kirill Gromov (2018). Time-driven activity based cost of outpatient total hip and knee artroplasty in different set-ups. Acta Orthopaedica (5).
Horngren, Charles T. & Walter T. Harrison. (2013). Akuntansi. Jakarta: Erlangga.
Maha Faisal Alsayegh, 2020. Activity Based Costing around the World: Adoption, Implementation, Outcomes and Criticism. Journal of Accounting and Finance in Emerging Economies. Vol.6 No. 1.
Marceline Devina & L. Jade Faliany (2016). Penerapan Metode Time Driven Activity-Based Costing System untuk Menghitung Harga Pokok Produk Jasa: Studi Kasus Salon Kecantikan AVV Make Up & Hard DO. Jurnal Akuntansi 9(2).
Mulyadi. (2014). Akuntansi Biaya, Yogyakarta: STIE YKPN.
Mursalin, M (2019). Penerapan Metode Activity Based Costing (ABC) Dalam Penentuan Tarif Jasa Rawat Inap Di Rumah Sakit Umum Daerah (RSUD) Hasanuddin Damrah Bengkulu. Jurnal Media Wahana Ekonomika, Vol. 16 No.1, April 2019.
Musdholifah & Triambodo, Eko. 2018. Analisis Profitabilitas Pada Perusahaan Manufaktur Go Publik yang Menerapkan Kebijakan Modal Kerja Agresif, Moderat, dan Konservatif di Bursa Efek Indonesia. BISMA (Bisnis dan Manajemen). Vol.1 No. 2.
N.F. Zamrud & M.Y. Abu. Comparative Study: Activity Based Costing And Time Driven Activity Based Costing In Electronic Industry. Journal Of Modern Manufacturing Systems And Technology Volume 4, Issue 1.
Polii, RYP, Sabijono, H, & Gamaliel, Hendrik (2021). Analisis Penentuan Harga Pokok Produksi Dengan Metode Activity Based Costing Pada CV. Verel Tri Putra Mandiri. Jurnal EMBA: Vol. 9 No. 3.
Rahmaji, Danang (2013). Penerapan Activity-Based Costing System untuk Menentukan Harga Pokok Produksi PT. Celebes Mina Pratama. Jurnal EMBA Vol 1.
Ratih, Kusumaningtiyas. 2018. Analisis Kemungkinan Penerapan Activity Based Costing (Studi Pada Lontar Media Digital Printing). Yogyakarta: Universitas Gadjah Mada.
Siswanti, T. (2016). Analisis Perbandingan Metode Full Costing Dan Variabel Costing Dengan Metode Perusahaan Dalam Perhitungan Harga Pokok Produksi Pada Ud Mekarsari. Jurnal Bisnis dan Akuntasi Unsurya, 1(1), 44-58.
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: PT Alfabet.
Supriyono. (2013). Akuntansi Biaya Pengumpulan Biaya dan Penentuan. Harga Pokok. Yogyakarta: BPFE.
Taslim, Nugroho & Teguh. 2021. Menentukan Harga Jual Kamar dengan Metode ABC (Activity Based Costing) pada Hotel Garden Palace (Studi pada Salah Satu Hotel Berbintang di Surabaya). Journal of Sustainability Business Research.
Tsai, WH (2018). A green quality management decision model with carbon tax and capacity expansion under activity-based costing (ABC)—a case study in the tire manufacturing. Energies: 11, 1858; doi:10.3390/en11071858.
Wiralestari, W., Firza, E., & Mansur, F. (2018). Pelatihan perhitungan harga pokok produksi dengan menggunakan full costing sebagai dasar penentuan harga jual pempek pada UMKM Pempek Masayu 212. Jurnal Karya Abdi Masyarakat, 2(1), 46–52.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
