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Academia Open

Business and Economics

Vol 9 No 1 (2024): June

Cost Distortion and Profitability: Evaluating Activity-Based Costing Systems
Sistem Activity Based Costing: Dampak Distorsi Biaya dan Profitabilitas - Studi Deskriptif Kuantitatif



(*) Corresponding Author
DOI
https://doi.org/10.21070/acopen.9.2024.2678
Published
September 27, 2023

Abstract

This study aimed to investigate the implementation of Activity Based Costing System (ABC) on cost distortion and profitability in PT. Bina Graha Sejahtera. The research method used was a quantitative descriptive study with field research techniques. The research object was PT. Bina Graha Sejahtera, and the subject was the Cost of Goods Manufactured Report for the year 2019. The results showed that the implementation of ABC resulted in lower cost calculations for Plate Joint Spun Pile 400 mm and 500 mm products, which were Rp. 133,266 and Rp. 160,290, respectively. The profitability level of the company also increased to 8% for both products. The implication of this study is that the implementation of ABC can reduce cost distortion and increase profitability in companies. Highlight :
  • Resume keywords and phrases are specific abilities, skills, expertise, and traits recruiters and hiring managers look for in a candidate.
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Keywords: resume keywords, keyword research, manuscript keywords, Python keywords, bullet points.

References

  1. E. & J. S. Apriyani, "Analisa Penerapan Activity Based Costing System dalam Menentukan Harga Pokok Produksi Project ROV’s pada PT. Oceaneering Batam," Vol. 11, No. 1, pp. 51–64, 2017.
  2. T. S. Pramono, "Artikel Analisis Penentuan Harga Pokok Produksi dengan Menggunakan Activity Based Costing System (ABC) dan Sistem Tradisional untuk Menentukan Laba Penjualan pada PT. Kediri Tani Sejahtera," Simki-Economic, Vol. 02, No. 01, 2018.
  3. A. D. Triani, R. Lestari, and E. Fitriah, "Analisis Penerapan Activity Based Costing System dalam Perhitungan Harga Pokok Produksi untuk Meningkatkan Tingkat Profitabilitas Perusahaan," Vol. 6, pp. 256–261, 2020.
  4. B. Ro’isatul Bariyah, "Penerapan Metode Activity Based Costing dalam Menentukan Harga Pokok Produksi," J. Ekon. Akunt., Vol. 5, pp. 77–88, 2020.
  5. V. Vitalogi, "Analisis Perhitungan Harga Pokok Produksi dengan Menerapkan Activity Based Costing pada PT. I-Won Apparel Indonesia," 2017.
  6. Sugiono, "Metode Penelitian Kombinasi (Mix Metods)," Bandung: Alfabeta, 2015.

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