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All Journal JST ( Jurnal Sains Terapan ) SEIKO : Journal of Management & Business PLAKAT : Jurnal Pelayanan Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Eksis Jurnal Ilmiah Raflesia Akuntansi Decision: Jurnal Administrasi Publik Jurnal Ekonomi Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat Study & Accounting Research FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi International Journal of Economics and Management Research TINTA NUSANTARA : Jurnal Ekonomi, Manajemen, dan Akuntansi
Nuuridha Matiin
Program Studi Manajemen Keuangan, STIENusantara Sangatta
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Implementation of Activity Based Costing (ABC) for Rub Oil Products at UD. Making Oil Rub Hero Samarinda Nuuridha Matiin
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3714

Abstract

The emergence of the concept of ABC (Activity Based Costing) because the ABT (Traditional Cost Activity) system does not connect supporting activities with the products produced. The purpose of this study is to find out the application of Activity Based Costing (ABC) to UD. Hero Rub Oil. Data collection methods use observations, interviews, and documentation. Data analysis techniques use the Activity Based Costing (ABC) method on UD. Hero Rub Oil. The results of calculations using the Activity Based Costing (ABC) method obtained for the processing and packing of oil for 1 ml are Rp 2,891.43 / bottle on UD. Hero Rub Oil.
Co-Authors Abdul Manap Amiruddin Angga Kusumah Fajar Iqmal Indrawati, Andi Jean Richard Roku Juwita Aprillia Kasmiati Mihani Mihani Muhammad Yusuf Mursalim, Andi Nanok Fitriyadi Nermala Nermala Nurlia Nurlia Nurliati Raudatul Jannah Sampe, Ferdinandus Simunawir Sitoro