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Annisa Fatimah
Politeknik Negeri Malang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Activity Based Management For Increase Cost Efficiency and Profitability PG Krebet – East Java Annisa Fatimah; Fincavenia Hafidhatun Nadhifah
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12457

Abstract

The purpose of this research is to identify production activities and analyze the improvement of cost efficiency and profitability through the implementation of Activity Based Management. The data used were primary and secondary data data through interviews and documentation data collection techniques. This research method was descriptive qualitative method. The results showed that there were found four non-value-added activities and the selection of alternatives continuous improvements was cost reductions in each non-value-added activity, cost efficiency produced by sugar and drip products by 0.52%, which was valued at Rp. 762,596,166. The implementation of ABM by managing production costs can be applied US a continuous improvement step to production activities. Keywords: Activity Based Management (ABM), Activity Based Costing (A B C), Cost efficiency, Profitability
Co-Authors Adellia Anugerah Agus Arief Santoso Basuki Rachmat Dyah Metha Nurfitriasih Fincavenia Hafidhatun Nadhifah Galuh Kartiko Gomal Halomoan Nainggolan Ima Kristanti Kuni Handayawati Marlina Magdalena Padma Adriana Sari Sumiadji - Suryadi Suryadi Wijayanti, Rika