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All Journal Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Fitri Andrijani
Universitas Mohammad Husni Thamrin
Economics, Econometrics & Finance

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Readiness for Implementing Activity-Based Costing in Determining Production Costs and Cost Efficiency among Food Processing MSMEs in Bekasi City Fitri Andrijani; Ependi; Lily Nabilah
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i2.3959

Abstract

This study aims to analyze the application of Activity-Based Costing (ABC) in determining the cost of production (HPP) for food-processing MSMEs in Bekasi City. MSMEs play an important role in Indonesia’s economy but still face challenges in achieving accurate HPP due to conventional costing methods that often produce cost distortions. ABC is chosen because it allocates costs based on actual activities consuming resources, thus providing more accurate and relevant cost information. This research employs a contextual qualitative approach by exploring the experiences of MSME actors in implementing ABC, including human factors, work culture, and resource limitations. The focus is not only on HPP accuracy but also on the impact of ABC on cost efficiency and pricing strategies. The findings are expected to show that ABC enhances MSME competitiveness through more realistic cost calculations, control of non-value-added activities, and competitive pricing. The novelty of this study lies in developing a conceptual ABC model relevant to Indonesian MSMEs, as well as integrating simple digital accounting technology to support sustainable implementation. Therefore, this research contributes to strengthening MSME cost systems and provides a basis for policies and managerial accounting training in the small business sector.
Co-Authors Ependi Lily Nabilah