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APLIKASI ACTIVITY-BASED COSTING PADA UMKM

LISAN AL-HAL: Jurnal Pengembangan Pemikiran dan Kebudayaan

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Field Value
 
Title APLIKASI ACTIVITY-BASED COSTING PADA UMKM
 
Creator Pradipta, Himawan
 
Subject Activity-Based Costing (ABC)
Traditional Costing
Harga Pokok Produksi
Laba
UMKM
 
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%.
 
Publisher LP2M Universitas Ibrahimy
 
Date 2021-06-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://journal.ibrahimy.ac.id/index.php/lisanalhal/article/view/973
10.35316/lisanalhal.v15i1.973
 
Source LISAN AL-HAL: Jurnal Pengembangan Pemikiran dan Kebudayaan; Vol. 15 No. 1 (2021): JUNI; 47-62
2502-3667
1693-3230
10.35316/lisanalhal.v15i1
 
Language eng
 
Relation https://journal.ibrahimy.ac.id/index.php/lisanalhal/article/view/973/978
 
Rights Copyright (c) 2021 LISAN AL-HAL: Jurnal Pengembangan Pemikiran dan Kebudayaan
http://creativecommons.org/licenses/by-sa/4.0/