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Analisis Penerapan Metode Activity Based Costing Terhadap Penentuan Harga Pokok Produksi Pada Setia Sport Konveksi Wonogiri

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ABSTRACT

This study aims to determine the application of the Activity Based Costing
method to the determination of the cost of goods produced at Setia Sport Konveksi.
This type of research is quantitative research with a descriptive approach. The type
of data used in this research is primary data. The data collection techniques used
in this research are observation and interview.
The data validity technique in this study is a credibility test using method
triangulation. The data analysis technique in this study is to calculate the cost of
goods produced using the traditional method and using the Activity Based Costing
method then compare the results of the calculation of the cost of goods produced
and calculate the difference, after that analyze which method is more appropriately
used by Setia Sport Convection to determine the cost of goods produced.
The results of this study indicate that the calculation of the cost of goods
produced on jersey and sports pants products using the traditional method is
smaller than using the Activity Based Costing method so that the jersey and sports
pants products at Setia Sport Konveksi experience undercosting. Meanwhile, the
calculation of the cost of goods produced on cotton t-shirt products using the
traditional method is greater than using the Activity Based Costing method so that
cotton t-shirt products at Setia Sport Konveksi experience overcosting.
The calculation of the cost of goods manufactured using the traditional
system uses only one cost driver so that there tends to be cost distortion and results
in an inaccurate calculation of the cost of goods manufactured. The company
should consider using the Activity Based Costing method in order to produce a
more accurate calculation of the cost of goods manufactured, so as to generate
maximum profit.
Keywords: cost of goods manufactured, traditional method, Activity Based Costing
method

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 FAJ a 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 95 halaman

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Fajri Nur Azizah

Versi lain/terkait

Lampiran Berkas

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