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All Journal Jurnal Ilmiah Edunomika (JIE) Jurnal Akuntansi Bisnis dan Humaniora
Fincavenia Hafidhatun Nadhifah
Politeknik Negeri malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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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
Activity Based Management (ABM) dalam Rangka Meningkatkan Efisiensi Biaya dan Profitabilitas PT PG Rajawali I Unit PG Krebet Baru Fincavenia Hafidhatun Nadhifah; Annisa Fatimah; Ludfi Djajanto
Jurnal Akuntansi Bisnis dan Humaniora Vol. 12 No. 1 (2025): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v12i1.3944

Abstract

Penelitian ini bertujuan untuk mengidentifikasi aktivitas produksi serta menganalisis peningkatan efisiensi biaya dan profitabilitas melalui penerapan Activity Based Management (ABM). Data yang digunakan terdiri dari data primer dan data sekunder yang diperoleh melalui teknik pengumpulan da- ta berupa wawancara dan dokumentasi. Metode penelitian yang digunakan adalah metode deskriptif kualitatif. Hasil penelitian menunjukkan bahwa terdapat empat aktivitas yang tidak bernilai tambah (non-value-added activities). Pemilihan alternatif perbaikan berkelanjutan dilakukan dengan cara pengurangan biaya pada masing-masing aktivitas tidak bernilai tambah. Penerapan ABM menghasilkan efisiensi biaya pada produk gula dan tetes sebesar 52% atau senilai Rp 762.596.166. Penerapan ABM dalam pengelolaan biaya produksi dapat diterapkan sebagai langkah perbaikan berkelanjutan dalam kegiatan produksi untuk meningkatkan efisiensi dan profitabilitas perusahaan.
Co-Authors Annisa Fatimah Ludfi Djajanto