ACTIVITY BASED COSTING DESIGN ON SHREDDED ONCOM PRODUCTS BUMDES DAWUAN KALER
Keywords:
Activity Based Costing, Harga Pokok Produksi, Bumdes, Abon oncomAbstract
As technology and information advance, companies must adapt to stay competitive globally. Small and medium enterprises (SMEs) in Indonesia and other countries are key drivers of the economy. SMEs can enhance accuracy in cost determination by replacing traditional cost accounting methods with the Activity-Based Costing (ABC) system. ABC calculates costs for each activity, focusing on production process costs. This research examines the application of ABC in the shredded oncom business unit of Bumdes Kaler Subang. The study aims to determine the effectiveness of ABC in this context, using a descriptive qualitative approach with data collected through direct interviews. The results show that the ABC method accurately allocates overhead costs, resulting in a total production cost per unit of Rp. 14,572.
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Suharyadi. (2007). Kewirausahaan. Penerbit Salemba.
Tambunan, T. (with Indonesia). (2021). UMKM di Indonesia: Perkembangan, kendala, dan tantangan (Edisi pertama, cetakan ke-1). Prenada.
Wahyuningtyas, I. K. (2021). PERAN STRATEGIS BUMDES (BADAN USAHA MILIK DESA) DALAM PEMBERDAYAAN EKONOMI DESA. Jurnal Jendela Inovasi Daerah, 4(1), 91–101. https://doi.org/10.56354/jendelainovasi.v4i1.95
Widyastuti, S., & Ambarwati, S. (2020). Increasing the Rural Economy of Village Owned Enterprises BUMDes Antajaya Bogor. Proceedings of the 6th Annual International Conference on Management Research (AICMaR 2019). 6th Annual International Conference on Management Research (AICMaR 2019), Jakarta, Indonesia. https://doi.org/10.2991/aebmr.k.200331.048
Anna Marina, Sentot Imam Wahjono,. (2018). Sistem informasi akuntansi: Teori dan praktikal. UMSurabaya Publishing.
Arnawa, G., Adi Mekarsari, N. K., Lecture of Faculty Management Study Program, Faculty of Economics, Panji Sakti University, Jl. Bisma No 22 Singaraja 81116, Bali, Indonesia, Arta Jiwa, I. D. N., Lecture of Faculty Management Study Program, Faculty of Economics, Panji Sakti University, Jl. Bisma No 22 Singaraja 81116, Bali, Indonesia,
Yudi Prastiwi, N. L. P. E., Lecture of Satya Dharma College of Economics Jl. Judistira No. 11 Singaraja 81112, Bali, Indonesia, Diana Wahyuni, L., & Student of Faculty Management Study Program, Faculty of Economics, Panji Sakti University, Jl. Bisma No 22 Singaraja 81116, Bali, Indonesia;
Satya Dharma College of Economics Jl. Bisma No 22 Singaraja 81116, Bali, Indonesia. (2023). The Role of Village-Owned Enterprises (BUMDes) in Increasing Community Income in Buleleng Bali. JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES, 06(11). https://doi.org/10.47191/jefms/v6-i11-40
Budi Rustandi Kartawinata, Muh. Sabir M, Risa Wahyuni EDT. (2024). DASAR-DASAR MANAJEMEN KEUANGAN. CV. Intelektual Manifes Media.
Budiarto, R. (2016). Pengembangan UMKM: Antara konseptual dan pengalaman praktis (A. Susiatmojo, Ed.; Cetakan Kedua). Gadjah Mada University Press.
Darmawan, A., Alamsyah, R., Koswara, R., & Ahmadi, D. (2022). Strengthen the Role of Village Owned Enterprises (BUMDes) to Improve Social Welfare and Reduce Inequality in Rural Areas: Lesson from Indonesia. Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia. Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia, Purwokerto, Indonesia. https://doi.org/10.4108/eai.10-8-2022.2320874
Darudiato, S., & Widjaja, Y. (2022). Production Cost Control using Activity-Based Costing Methods in Information Systems. International Journal of Informatics and Computation, 4(2), 25. https://doi.org/10.35842/ijicom.v4i2.54
Dr. Haryanto, M.Pd. (2020). EVALUASI PEMBELAJARAN (KONSEP DAN MANAJEMEN). UNY Press.
Dr. Meithiana Indrasari. (2019). PEMASARAN DAN KEPUASAN PELANGGAN. Unitomo Press.
Erwin Saraswati, Abdul Ghofar, Intan Sartika Eris Maghfiroh. (2021). Akuntansi Manajemen Strategis. Universitas Brawijaya Press.
Evan Stiawan, SE, MM. (2021). Konsep Laporan Keuangan dan Obligasi. CV. SINAR JAYA BERSERI.
Hestiningsih, W. (2022). Analisis Penentuan Harga Jual berdasarkan Metode Variable Costing dan Job Order Costing pada IKM Sabda Batik Ecoprint. JFAS?: Journal of Finance and Accounting Studies, 4(1), 42–51. https://doi.org/10.33752/jfas.v4i1.389
Khumaidi, K., & Zaynab, S. (2021). DAMPAK BADAN USAHA MILIK DESA (BUMDES) TERHADAP KESEJAHTERAAN MASYARAKAT DI DESA TUTUR. Journal Publicuho, 4(1), 131. https://doi.org/10.35817/jpu.v4i1.16335
Lin, X., Zhou, Y.-W., Xie, W., Zhong, Y., & Cao, B. (2020). Pricing and Product-bundling Strategies for E-commerce Platforms with Competition. European Journal of Operational Research, 283(3), 1026–1039. https://doi.org/10.1016/j.ejor.2019.11.066
Mohamad Nur Singgih. (2021). Development Competitiveness Model Of Village Owned Enterprises ( BUMDES) Through The Global Competition. International Journal of Science, Technology & Management, 2(4), 1102–1112. https://doi.org/10.46729/ijstm.v2i4.248
Mohammad Maskan, Bambang Soepeno, Tundung Subali Patma, & Yulis Nurul Aini. (2021). PELATIHAN MANAJEMEN BAGI PENGELOLA BADAN USAHA MILIK DESA (BUMDES) DAN IBU-IBU PKK DI KECAMATAN TEGALWERU DAU KABUPATEN MALANG. Jurnal Pengabdian Polinema Kepada Masyarakat, 8(1), 107–119. https://doi.org/10.33795/jppkm.v8i1.69
N. S. Subawa, N. W. Widhiasthini. (2020). Waralaba 4.0: Isu, Tren dan Evolusi Waralaba di Era Digital. Nilacakra.
Neneng Sri Ningsih. (2023). Analisis Perhitungan Harga Pokok Produksi Dengan Metode Activity Based Costing (ABC) Pada PT. Berkat Damai Abadi Medan. Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan, 2(2), 100–112. https://doi.org/10.55606/jempper.v2i2.1410
Nur Izza, V., Nurika Restuningdiah, & Dodik Juliardi. (2022). Implementation of Activity-Based Costing In Calculation of Cost of Production: Participatory Action Research. Brilliant International Journal Of Management And Tourism, 2(3), 251–262. https://doi.org/10.55606/bijmt.v2i3.825
Quesado, P., & Silva, R. (2021). Activity-Based Costing (ABC) and Its Implication for Open Innovation. Journal of Open Innovation: Technology, Market, and Complexity, 7(1), 41. https://doi.org/10.3390/joitmc7010041
Rosmaida Tambun, SE., M.Si. (2020). Penganggaran Perusahaan. PT Rel Karir Pembelajar.
Sudirjo, F. (2023). Marketing Strategy in Improving Product Competitiveness in the Global Market. Journal of Contemporary Administration and Management (ADMAN), 1(2), 63–69. https://doi.org/10.61100/adman.v1i2.24
Suharyadi. (2007). Kewirausahaan. Penerbit Salemba.
Tambunan, T. (with Indonesia). (2021). UMKM di Indonesia: Perkembangan, kendala, dan tantangan (Edisi pertama, cetakan ke-1). Prenada.
Wahyuningtyas, I. K. (2021). PERAN STRATEGIS BUMDES (BADAN USAHA MILIK DESA) DALAM PEMBERDAYAAN EKONOMI DESA. Jurnal Jendela Inovasi Daerah, 4(1), 91–101. https://doi.org/10.56354/jendelainovasi.v4i1.95
Widyastuti, S., & Ambarwati, S. (2020). Increasing the Rural Economy of Village Owned Enterprises BUMDes Antajaya Bogor. Proceedings of the 6th Annual International Conference on Management Research (AICMaR 2019). 6th Annual International Conference on Management Research (AICMaR 2019), Jakarta, Indonesia. https://doi.org/10.2991/aebmr.k.200331.048
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2025-02-27
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