APLIKASI ACTIVITY-BASED COSTING PADA UMKM
The fact that there was a challenge for the UMKM sector was the lack of capability in terms of business menegement. One of them was accuracy in calculating the amount of the main price of production on the resulting product. even though that calculation was crucial in determining the selling price o...
| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LP2M) Universitas Ibrahimy
2021-06-01
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| Series: | Lisan Al-Hal: Jurnal Pengembangan Pemikiran dan Kebudayaan |
| Subjects: | |
| Online Access: | https://journal.ibrahimy.ac.id/index.php/lisanalhal/article/view/973 |
| _version_ | 1827791786469228544 |
|---|---|
| author | Himawan Pradipta |
| author_facet | Himawan Pradipta |
| author_sort | Himawan Pradipta |
| collection | DOAJ |
| description | The fact that there was a challenge for the UMKM sector was the lack of capability in terms of business menegement. One of them was accuracy in calculating the amount of the main price of production on the resulting product. even though that calculation was crucial in determining the selling price of the product. Therefore, it was important to apply a better method to make the right decision. The purpose of this study was to analyze the comparison of the calculation of the price of production using traditional costing (TC) and Activity-Based Costing (ABC) methods, as well as analyzed the advantage in gaining the application of this method. This research was a descriptive qualitative study with interview methods and documentation. The analysis showed that in the calculation of the underlying price between TC production and ABC, there was an undercosted of 4.04%, while for the profit difference there was 1.2%. |
| first_indexed | 2024-03-11T17:52:59Z |
| format | Article |
| id | doaj.art-4a9b9f7217c74af28f2dc12cff459c87 |
| institution | Directory Open Access Journal |
| issn | 1693-3230 2502-3667 |
| language | English |
| last_indexed | 2024-03-11T17:52:59Z |
| publishDate | 2021-06-01 |
| publisher | Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LP2M) Universitas Ibrahimy |
| record_format | Article |
| series | Lisan Al-Hal: Jurnal Pengembangan Pemikiran dan Kebudayaan |
| spelling | doaj.art-4a9b9f7217c74af28f2dc12cff459c872023-10-17T22:16:39ZengLembaga Penelitian dan Pengabdian Kepada Masyarakat (LP2M) Universitas IbrahimyLisan Al-Hal: Jurnal Pengembangan Pemikiran dan Kebudayaan1693-32302502-36672021-06-01151476210.35316/lisanalhal.v15i1.973973APLIKASI ACTIVITY-BASED COSTING PADA UMKMHimawan Pradipta0Universitas Ibrahimy Situbondo, IndonesiaThe fact that there was a challenge for the UMKM sector was the lack of capability in terms of business menegement. One of them was accuracy in calculating the amount of the main price of production on the resulting product. even though that calculation was crucial in determining the selling price of the product. Therefore, it was important to apply a better method to make the right decision. The purpose of this study was to analyze the comparison of the calculation of the price of production using traditional costing (TC) and Activity-Based Costing (ABC) methods, as well as analyzed the advantage in gaining the application of this method. This research was a descriptive qualitative study with interview methods and documentation. The analysis showed that in the calculation of the underlying price between TC production and ABC, there was an undercosted of 4.04%, while for the profit difference there was 1.2%.https://journal.ibrahimy.ac.id/index.php/lisanalhal/article/view/973activity-based costing (abc)traditional costingharga pokok produksilabaumkm |
| spellingShingle | Himawan Pradipta APLIKASI ACTIVITY-BASED COSTING PADA UMKM Lisan Al-Hal: Jurnal Pengembangan Pemikiran dan Kebudayaan activity-based costing (abc) traditional costing harga pokok produksi laba umkm |
| title | APLIKASI ACTIVITY-BASED COSTING PADA UMKM |
| title_full | APLIKASI ACTIVITY-BASED COSTING PADA UMKM |
| title_fullStr | APLIKASI ACTIVITY-BASED COSTING PADA UMKM |
| title_full_unstemmed | APLIKASI ACTIVITY-BASED COSTING PADA UMKM |
| title_short | APLIKASI ACTIVITY-BASED COSTING PADA UMKM |
| title_sort | aplikasi activity based costing pada umkm |
| topic | activity-based costing (abc) traditional costing harga pokok produksi laba umkm |
| url | https://journal.ibrahimy.ac.id/index.php/lisanalhal/article/view/973 |
| work_keys_str_mv | AT himawanpradipta aplikasiactivitybasedcostingpadaumkm |