Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Bisnis Net : Jurnal Ekonomi dan Bisnis
Amani Yusida Hasibuan
Universitas Muslim Nusantara Al-Washliyah
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
MODEL PENENTUAN BIAYA PRODUKSI BERBASIS AKTIVITAS (ABC) Ova Novi Irama; Amani Yusida Hasibuan; Tri Astuti; Alfianto Sembiring
Bisnis-Net Jurnal Ekonomi dan Bisnis Vol 9 No 2: SEPTEMBER 2026
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/8fvqpz59

Abstract

This research is motivated by the limitations of the traditional cost accounting system at UD. Karunia, which often lacks accuracy in allocating overhead costs, potentially leading to distortions in the cost of goods manufactured. The objective of this study is to design a production cost determination model using the Activity-Based Costing (ABC) method to provide more precise cost information. The methodology employed is descriptive quantitative, involving direct observation, interviews, and financial data analysis of the company's production processes. The results indicate that the implementation of the ABC model is capable of identifying cost-driving activities in greater detail and reducing cost distortions present in traditional methods. Significant differences in the cost of goods manufactured were found for several product types after recalculation. In conclusion, the ABC model provides better accuracy for UD. Karunia's management in strategic decision-making regarding pricing and operational efficiency.
Co-Authors Alfianto Sembiring Ova Novi Irama Tri Astuti