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All Journal Jurnal Luka Indonesia WAJAH HUKUM Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan Jurnal Cahaya Mandalika PAMALI: Pattimura Magister Law Review Jurnal Ilmu Hukum, Humaniora dan Politik (JIHHP) Jurnal Indonesia Sosial Sains Innovative: Journal Of Social Science Research Journal of Accounting Taxing and Auditing (JATA) Abdi Akommedia : Jurnal Pengabdian Masyarakat Journal of Innovation in Teaching and Instructional Media Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Ani Maryani, Ani
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Journal : Journal of Accounting Taxing and Auditing (JATA)

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Implementasi Activity Based Costing Sebagai Alternatif Perhitungan Biaya Program Bimbingan Belajar Pada Lembaga XYZ Ladista, Rindy Dwi; Maryani, Ani; Febriani, Erni
Journal of Accounting Taxing and Auditing (JATA) Vol 5, No 2 (2024)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v5i2.1550

Abstract

The use of traditional methods make cost distortions. This research was conducted to provide an alternative for calculating the cost of the tutoring program at D'Premier9 so that the resulting costs are more accurate and able to describe the consumption of relevant resources according to the activities. The research was conducted with a case study on D'Premier9, by calculating the cost assignment using the Activity Based Costing method. The results showed that there was a cost distortion due to the use of the traditional cost method, in the Polri program an undercost of Rp. 403,848 while the service program costs experienced an overcost of Rp. 302,886. The calculation with the traditional method make cost distortions because the assignment is not carried out according to the cost driver, but by using ABC the cost calculation is more accurate because it calculates the cost driver.
Co-Authors ahmad yani Apriliyanto, Teguh Buaton, Tiarsen Bukman Lian, Bukman Diah Arimbi Dwi Ladista, Rindy Efrila, Efrila Erni Febriani, Erni Hadi, Agustinus Purnomo Hafiz, Aliy Husain, Bahtiar Irwandi Ladista, Rindy Dwi Meighitine, Suci Mulyono Mulyono Nasser, Nasser NURLAELA NURLAELA Octora, Rena Purwaningsih, Dwi Chresna Putra, Irman Rianadita, Della Sari, Itha Puspita Sidiq, Muhamad Fajar Tetelepta, James Chris Deweighat Thouresia, Suraeni Wardarita, Ratu Yulia Rachmawati