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All Journal EL-MUHASABA Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JIAI (Jurnal Ilmiah Akuntansi Indonesia) CERMIN: Jurnal Penelitian Journal of Contemporary Information Technology, Management, and Accounting Jurnal Ekonomi dan Bisnis GROWTH (JEBG) Jurnal Mahasiswa Entrepreneur Indonesian Journal of Accounting and Governance JURNAL MANAJEMEN DAN BISNIS INDONESIA
Ardhya Yudistira Adi Nanggala
Abdurachman Saleh University, Situbondo, East Java, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : EL-MUHASABA

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ACTIVITY BASED COSTING DENGAN KENDALI WAKTU UNTUK MENGHITUNG COST LAYANAN PADA BENGKEL OTOMOTIF “DA” DI JEMBER Kustono, Alwan Sri; Nanggala, Ardhya Yudistira Adi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 1 (2020): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.44 KB) | DOI: 10.18860/em.v11i1.7710

Abstract

One of the weaknesses of many small businesses that are encountered is the weak reporting of quantitative business activities. A common problem that occurs is about how the treatment of costs for the activities of the small and medium business units that are not in accordance with existing accounting principles. The recognition and measurenment of costs incurred in small and medium enterprises is very important to understand. It can support their entrepreneurs to make decisions, such as to determine the selling price that affects the profits to be achieved by a business. The purpose of this study uses activity based costing techniques with time drivers to calculate service costs in the "DA" automotive workshop in Jember.The research method used is applied qualitative research. The research is directed at determining service costs by using time driver activity based costing techniques. The results of the study can be used for "DA" workshops as a comparison of service costs.
Co-Authors Alwan Sri Kustono Ihsan, Ahmat Muniril Ika WAHYUNI Imam Mas'ud Mas'ud, Imam Mas’ud, Imam Muzaqi, Ahmad Nurholifah, Siti Putra, Dony Anugerah Rafliansyah, Mohammad Nanda Ramadhani, Alif Farhan Septiana, Nur Laila Siti Maisaroh Sulistiyowati, Novi Triska Dewi Pramitasari Utami, Lutvia Wahyu Wahyuni, Ayu Sri