PENERAPAN ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI (Studi Kasus pada Perumahan Villa Alam Asri Kota Sukabumi)
| ctrlnum |
2024 |
|---|---|
| fullrecord |
<?xml version="1.0"?>
<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><relation>https://eprints.ummi.ac.id/2024/</relation><title>PENERAPAN ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI (Studi Kasus pada Perumahan Villa Alam Asri Kota Sukabumi)</title><creator>Ridwan, Nida Faradiba</creator><subject>HB Economic Theory</subject><subject>HF5601 Accounting</subject><description>Nida Faradiba Ridwan (1630611019) University of Muhammadiyah Sukabumi. Implementation of Activity Based Costing in Determining Cost of Production at Alam Asri Villa Housing in Sukabumi City. (Advisors Acep Suherman, M.Ak and Elan Eriswanto, SE, .MM)
This study aims to determine the calculation of the cost of home construction production using the Activity Based Costing method. Because at this time the company is still using traditional methods in calculating the cost of production. This research was conducted using qualitative descriptive methods. The data used in this study are primary data and secondary data. Data collection techniques used were observation, interviews, documentation.
The results of this study indicate there are differences between the results of the calculation of the cost of production according to the company and the cost of production of the Activity Based Costing method. The cost of production using the Activity Based Costing method provides cheaper results for the type of house 36/78 which is Rp 241.457.938 while according to the company it is Rp 242.353.232. However, for type 40/91 and type 45/104 it gives more expensive results, namely type 40/91 Rp. 281.464.710 and type 45/104 Rp. 323.470.326, while according to company calculations for type 40/91 Rp. 280.926.257 and type 45/105 Rp 322.753.766. This difference is caused because in the calculation of the cost of production by the company using only one cost driver, namely the number of units, while the calculation of the cost of production the Activity Based Costing method of each product is charged to many cost drivers in accordance with the consumption of each activity.</description><date>2020-09</date><type>Thesis:Thesis</type><type>PeerReview:NonPeerReviewed</type><type>Book:Book</type><language>eng</language><identifier>https://eprints.ummi.ac.id/2024/1/COVER.pdf</identifier><type>Book:Book</type><language>eng</language><identifier>https://eprints.ummi.ac.id/2024/2/LEMBAR%20PENGESAHAN%20PEMBIMBING.pdf</identifier><type>Book:Book</type><language>eng</language><identifier>https://eprints.ummi.ac.id/2024/3/LEMBAR%20PERNYATAAN%20BEBAS%20PLAGIAT.pdf</identifier><type>Book:Book</type><language>eng</language><identifier>https://eprints.ummi.ac.id/2024/4/BAB%20I.pdf</identifier><type>Book:Book</type><language>eng</language><identifier>https://eprints.ummi.ac.id/2024/5/BAB%20II.pdf</identifier><type>Book:Book</type><language>eng</language><identifier>https://eprints.ummi.ac.id/2024/6/BAB%20III.pdf</identifier><type>Book:Book</type><language>eng</language><identifier>https://eprints.ummi.ac.id/2024/7/BAB%20IV.pdf</identifier><type>Book:Book</type><language>eng</language><identifier>https://eprints.ummi.ac.id/2024/8/BAB%20V.pdf</identifier><identifier> Ridwan, Nida Faradiba (2020) PENERAPAN ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI (Studi Kasus pada Perumahan Villa Alam Asri Kota Sukabumi). Skripsi thesis, Universitas Muhammadiyah Sukabumi. </identifier><recordID>2024</recordID></dc>
|
| language |
eng |
| format |
Thesis:Thesis Thesis PeerReview:NonPeerReviewed PeerReview Book:Book Book |
| author |
Ridwan, Nida Faradiba |
| title |
PENERAPAN ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI (Studi Kasus pada Perumahan Villa Alam Asri Kota Sukabumi) |
| publishDate |
2020 |
| topic |
HB Economic Theory HF5601 Accounting |
| url |
https://eprints.ummi.ac.id/2024/1/COVER.pdf https://eprints.ummi.ac.id/2024/2/LEMBAR%20PENGESAHAN%20PEMBIMBING.pdf https://eprints.ummi.ac.id/2024/3/LEMBAR%20PERNYATAAN%20BEBAS%20PLAGIAT.pdf https://eprints.ummi.ac.id/2024/4/BAB%20I.pdf https://eprints.ummi.ac.id/2024/5/BAB%20II.pdf https://eprints.ummi.ac.id/2024/6/BAB%20III.pdf https://eprints.ummi.ac.id/2024/7/BAB%20IV.pdf https://eprints.ummi.ac.id/2024/8/BAB%20V.pdf https://eprints.ummi.ac.id/2024/ |
| contents |
Nida Faradiba Ridwan (1630611019) University of Muhammadiyah Sukabumi. Implementation of Activity Based Costing in Determining Cost of Production at Alam Asri Villa Housing in Sukabumi City. (Advisors Acep Suherman, M.Ak and Elan Eriswanto, SE, .MM)
This study aims to determine the calculation of the cost of home construction production using the Activity Based Costing method. Because at this time the company is still using traditional methods in calculating the cost of production. This research was conducted using qualitative descriptive methods. The data used in this study are primary data and secondary data. Data collection techniques used were observation, interviews, documentation.
The results of this study indicate there are differences between the results of the calculation of the cost of production according to the company and the cost of production of the Activity Based Costing method. The cost of production using the Activity Based Costing method provides cheaper results for the type of house 36/78 which is Rp 241.457.938 while according to the company it is Rp 242.353.232. However, for type 40/91 and type 45/104 it gives more expensive results, namely type 40/91 Rp. 281.464.710 and type 45/104 Rp. 323.470.326, while according to company calculations for type 40/91 Rp. 280.926.257 and type 45/105 Rp 322.753.766. This difference is caused because in the calculation of the cost of production by the company using only one cost driver, namely the number of units, while the calculation of the cost of production the Activity Based Costing method of each product is charged to many cost drivers in accordance with the consumption of each activity. |
| id |
IOS3890.2024 |
| institution |
Universitas Muhammadiyah Sukabumi |
| institution_id |
783 |
| institution_type |
library:university library |
| library |
Perpustakaan Universitas Muhammadiyah Sukabumi |
| library_id |
817 |
| collection |
Repository Universitas Muhammadiyah Sukabumi |
| repository_id |
3890 |
| subject_area |
Education and Related Topics/Pendidikan, Penelitian dan Topik Terkait tentang Perpustakaan |
| city |
KOTA SUKABUMI |
| province |
JAWA BARAT |
| repoId |
IOS3890 |
| first_indexed |
2023-03-09T02:59:43Z |
| last_indexed |
2023-03-09T02:59:43Z |
| recordtype |
dc |
| _version_ |
1759857576087912448 |
| score |
17.538404 |