Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Sistem Informasi, Akuntansi dan Manajemen
Zhalsabila Islamyah Mirza
Universitas Negeri Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Efektivitas Metode Activity Based Costing (ABC) Dalam Menentukan Harga Pokok Produsi Pada Toko Bahagia Aluminium di Maros Zhalsabila Islamyah Mirza; Azwar Anwar; Samsinar
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 6 No. 1 (2026): Sintama: Jurnal Sistem Informasi Akuntansi dan Manajemen (Januari 2026)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v6i1.1264

Abstract

This study aims to analyse the effectiveness of the Activity-Based Costing (ABC) method in determining the cost of goods manufactured at the Happy Aluminium Store in Maros. The data analysis used is Descriptive Quantitative. Data collection was conducted through interviews, documentation, and literature reviews. The ABC method was chosen because it is able to allocate overhead costs more accurately based on the activities that cause costs, in contrast to traditional methods that tend to only use one charging base. The results of this study indicate that the Activity Based Costing (ABC) method produces a lower and more realistic cost of goods manufactured compared to the traditional method. The cost of goods manufactured for display products based on the ABC method is Rp15,485,872, while the traditional method produces Rp15,492,513, with a difference of Rp6,641. This indicates that the traditional method tends to experience overcosting.
Co-Authors Azwar Anwar Samsinar