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All Journal JURNAL ADMINISTRASI BISNIS Apssai Accounting Review (ApAR) Jurnal Administrasi Bisnis
Salam, Retno Reno Fati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Analisis Penentuan Harga Pokok Produksi Dengan Metode Activity Based Costing (Studi Kasus pada PT Beautinesia Media Nusantara) Salam, Retno Reno Fati; Wijayati, Nureni
JURNAL ADMINISTRASI BISNIS (JAB) Vol. 13 No. 2 (2023)
Publisher : Universitas Sam Ratulangi

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Abstract

This research is used to examine in depth the application of the ABC system in purchasing HPP PT Beautinesia Media Nusantara products. Data collection techniques consist of observation, documentation, and interviews. The results of the research are 1) Calculation of HPP at PT. Beautynesia Media Nusantara 2020 uses the traditional method of using a single tariff. Comparison of the results of HPP calculations using the traditional method with the ABC method in 2020, namely: (1) Advertorial Service Articles, the traditional HPP method is 1.18% lower than the ABC method; (2) Social Media Management Services, the traditional HPP method is 19.86% lower than the ABC method; (3) KOL Service Management, the traditional HPP method is 2.72% higher than the ABC method; (4) Event Management Services, the traditional HPP method is 51.08% lower than the ABC method; (5) Production Management Services, the traditional HPP method is 21.88% lower than the ABC method; (6) Banner services, the traditional HPP method is 3.59% lower than the ABC method; and (7) Other Services, the traditional HPP method is 2.59% higher than ABC method.
Analisis Penentuan Harga Pokok Produksi Dengan Metode Activity Based Costing (Studi Kasus pada PT Beautinesia Media Nusantara) Salam, Retno Reno Fati; Wijayati, Nureni
JURNAL ADMINISTRASI BISNIS (JAB) Vol. 13 No. 2 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is used to examine in depth the application of the ABC system in purchasing HPP PT Beautinesia Media Nusantara products. Data collection techniques consist of observation, documentation, and interviews. The results of the research are 1) Calculation of HPP at PT. Beautynesia Media Nusantara 2020 uses the traditional method of using a single tariff. Comparison of the results of HPP calculations using the traditional method with the ABC method in 2020, namely: (1) Advertorial Service Articles, the traditional HPP method is 1.18% lower than the ABC method; (2) Social Media Management Services, the traditional HPP method is 19.86% lower than the ABC method; (3) KOL Service Management, the traditional HPP method is 2.72% higher than the ABC method; (4) Event Management Services, the traditional HPP method is 51.08% lower than the ABC method; (5) Production Management Services, the traditional HPP method is 21.88% lower than the ABC method; (6) Banner services, the traditional HPP method is 3.59% lower than the ABC method; and (7) Other Services, the traditional HPP method is 2.59% higher than ABC method.
Cost Targeting in a Creative Digital Marketing Company Salam, Retno Reno Fati; Wijayati, Nureni
APSSAI ACCOUNTING REVIEW Vol 5 No 1 (2025): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v5i1.119

Abstract

Research aims: This research aims to evaluate cost control and pricing by applying the target costing concept as a method to improve the process of cost determination in a creative digital marketing agency company. Design/Methodology/Approach: This study uses document analysis and semi-structured face-to-face interview techniques. The interviews were conducted with the Chief Executive Officer, Chief Editor, Chief Business Officer, and Chief Operation Officer of the company. Research findings:  The findings indicate that the actual cost of sales incurred by the company has consistently exceeded the acceptable threshold. As a result, the gross profit margin target of sixty percent, which is set by the company, cannot be achieved. However, by applying the target costing concept, the company is able to analyze target costs for its projects so that cost control can be managed more effectively. Theoretical contribution/Originality: This research contributes to the development of cost management theory by demonstrating how the target costing method—commonly used in manufacturing industries—can be adapted and applied effectively within the service industry, specifically in the field of digital marketing agencies. Practitioner/Policy implication: The study presents four recommendations to enhance cost control and pricing: 1) Prepare a working paper for applying target costing to each project; 2) Develop standardized rate cards based on output variables for each service category; 3) Standardize the use of direct costs across all projects; and 4) Identify lower-cost alternative activities and improve the efficiency of value-adding processes.
Co-Authors Wijayati, Nureni