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All Journal Jurnal Ilmiah Wahana Pendidikan
Faizal Desitama
Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung
Religion Education Social Sciences Other

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UPAYA PENERAPAN METODE TIME DRIVEN ACTIVITY BASED COSTING DALAM PERHITUNGAN UNIT COST PADA HOME INDUSTRY TAHU LANCAR BERKAH Dewi Lukluim Mubaroroh; Faizal Desitama
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 12 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8080555

Abstract

This study aims to calculate the unit or unit costcost and use of resource capacity in Home IndustryCurrent Blessing Know Ladder at this time by using the methodTime-Driven Activity Based Costing (TDABC). TDABC methodcharge a total fee based on the time used bycompanies to carry out production activities. The advantages ofTDABC method is able to provide information regardinguse of capacity and unused capacity orwaste of resource capacity. This research usesqualitative method with a case study approach. According to procedure,Qualitative research data for this case study were obtained byconducting interviews, triangulation and documentation. Is knownfrom the calculation of the unit cost calculated by the TDABC methodRp. 485.42 for white tofu per piece, and Rp. 718.52for yellow tofu per piece. In addition, the application of TDABC as wellcan provide information about resource capacitywhich is wasted. In Home Industry TofuBerkah Berkah Lancar is known to be the biggest waste of capacitycontained in the cost pool cost of sales that is equal to 68%. Fromavailable capacity is 76,500 minutes minus used capacity24,480 minutes, so the capacity is used 52,020 minutes.Waste of capacity if converted to the rupiah value is Rp15,606,000.00.
Co-Authors Dewi Lukluim Mubaroroh