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All Journal JOIV : International Journal on Informatics Visualization Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Sains dan Informatika Jurnal Teknovasi : Jurnal Teknik dan Inovasi Mesin Otomotif, Komputer, Industri dan Elektronika JURNAL TEKNIK INFORMATIKA DAN SISTEM INFORMASI JIPI (Jurnal Ilmiah Penelitian dan Pembelajaran Informatika) IJIES (International Journal of Innovation in Enterprise System) Jurnal Mantik Jusikom: Jurnal Sistem Informasi Ilmu Komputer IT (INFORMATIC TECHNIQUE) JOURNAL Jurnal Tekinkom (Teknik Informasi dan Komputer) INFOKUM Jurasik (Jurnal Riset Sistem Informasi dan Teknik Informatika) INFOSYS (INFORMATION SYSTEM) JOURNAL Prosiding Konferensi Nasional PKM-CSR Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Journal of Internet and Software Engineering Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat eProceedings of Engineering Community Service Seminar and Community Engagement (COSECANT) JURNAL HANDAYANI PGSD FIP UNIMED Jurnal Sistem Informasi
Muhardi Saputra
Universitas Telkom
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Other

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Journal : JOIV : International Journal on Informatics Visualization

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Customization of Cost Allocation Monitoring Report for Improving Activity-Based Costing Process Risma Nur Damayanti; Muhardi Saputra; Tien Fabrianti Kusumasari
JOIV : International Journal on Informatics Visualization Vol 6, No 1-2 (2022): Data Visualization, Modeling, and Representation
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/joiv.6.1-2.927

Abstract

In the age of a global competition environment, accurate costing measurement is essential for every company. The more accurate allocation process to final outputs indicates the potential impact a company's decision has on costs. Activity-based costing is a technique for allocating organizational costs to activities that utilize the organization's resources and then tracing the costs of these activities to products, consumers, or distribution channels that generate profits or losses for the business. With a large number of cost allocations in the business processes, it makes it difficult for companies to identify the number of costs that have been allocated, especially if the data that must be processed is in large quantities. To overcome this problem, it is necessary to require cost mapping for the business process from resource to cost center to compare the number of costs that have been allocated. This research discusses the application of monitoring reports by using ALV customization in XYZ Ltd. This report was created using an iterative and incremental model approach. The simulation results show a 50% reduction of the time to execute the customization monitoring report, and it only takes one step to generate reports and analyze data. The results of this research are expected to be used as a study to provide the right solution in facilitating the process of checking the cost allocation on ABC to objectively monitor and analyze each business process (resource, activity, and cost object) and support the decision-making process.
Co-Authors Agisti Dea Savana Agung Setiaman Hulu Anderson, Wily Andi Muhammad Fachri Chaeruddin Andrian Syahputra Anggi Priatna Anita Anita Ari Yanuar Ridwan Arifudin, Nanang Berlian Maulidya Izzati Berlianto Parlinggoman Saragih Ciam, Handy Wiryanata Christ Boy Damayanti Lumban Gaol Dedi Andika Sihombing Denisyah Sitorus Dennis Nigel Cunong Devi Novitasari Devi Pratama Devi Pratami Dhea Khairani Zahra Dhuhadmya Anggiya Kirana Ekky Novriza Alam Erni Weldus Sihombing Evta Indra Fahri Chairullah Firdaus, Taufiq Maulana Galih Agung Prayogo Ginting, Lindawati Hardiyanti, Margareta Heri Gunawan Ika Arum Puspita Indra, Evta Irish Illenia Martha Ayudya Jacky Lius Jannatul Rahmadiani Jasmine Aurely Salshabillah Jenifer, Jenifer Jesica Elisabeth Sitorus Jhonly Marihot Hasudungan Sinambela Joelio, Gideon Johannes Putra Sidabuke Jones, Jones Juanta, Palma Juanta, Palma Lumbantobing, Gilbert Jonatan M. Hafiz Marlince NK Nababan Matullessya, Steven Michael Mawarni Munte Meizar, Abdul Monika, Cindy Muhamad Ilham Fauzi Muhammad Daffa Alfarrasi Muhammad Fauzan Muhammad Syahputra Novelan Nadia Khairunnisa Nahla Naisylla Lubis Nesya Irianis Noprita Elisabeth Sianturi Nugrah, Lucky Ongario, Andre Palma Juanta Palma Juanta Pooja, Netiya Praditya Agung Laksmana R. Wahjoe Witjaksono Rahmat Fauzi Reslina Br Tamba Rifqi Ramadhan Tussardi Risma Nur Damayanti Rizky Fadilah Roberto Viali Hutabarat Ryan Pangeranta Sinulingga Sanny Putra Hendarsyah Septian Hidayat Sinaga, Indah Putri Lestari Sinaga, Wendy Siti Aisyah Siti Aisyah Situmorang, Devi Br Situmorang, Indah Permata Sari Sri Wahyuni Tarigan SUMITA WARDANI Thaha, Taufik Kemal Tien Fabrianti Kusumasari Umar Yunan Kurnia Septo Hediyanto Vigho Shevchenko Warih Puspitasari Wirhan Fahrozi, Wirhan Wydia Tiara Lumban Gaol Yunika Putri Limbong Zahra Maida Fathi