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All Journal Akuntansi'45 Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat
Julia Rafika
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

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Perhitungan Biaya Produk Berdasarkan Activity Based – Costing Julia Rafika; Muhammad Rizky Ramadhan; Saidatul Mardiyah; Wira Anggara Hadi Jamak; Isra Hayati
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2489

Abstract

Activity-based costing (ABC) is an important method of determining manufacturing costs that focuses on the activities involved in the production process. This article aims to present a review based on a literature review related to the application of the ABC method in product costing, along with an explanation of the steps for calculating product cost by this method. In addition, this study also analyzes the results of applying the ABC method in increasing the accuracy and transparency of product cost calculations Operational costing (ABC) is an important method of determining production costs that focuses on the activities involved in the production process. This article aims to make comments on the basis of an overview of documents related to the application of ABC method in product costing, as well as explain the steps to calculate product cost by this method. Data from various related studies, articles and books are used to form a basic understanding of the practical steps in calculating product cost by ABC . method. Literature review is also used to identify the benefits and results of applying this method in increasing the company's production efficiency. The results of the literature review show that the application of the ABC method can produce a more accurate and transparent product cost calculation. With the ABC method, companies can identify the level of contribution of each activity in the production process, thus enabling management to determine the cost of products more precisely .
Pemberdayaan Ekonomi dan Kewirausahaan: Mengatasi Monotoni Sumber Mata Pencaharian Turun Temurun di Desa Telaga Jernih Julia Rafika; Uswah Hasanah
Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Vol. 1 No. 4 (2024): Oktober: Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/bersama.v1i4.734

Abstract

Real Work Lecture (KKN) is a community service program by students that aims to empower the community with a cross-disciplinary and sectoral approach. The KKN program in Telaga Jernih Village, Secanggang District, Langkat Regency, aims to overcome the problem of monotonous hereditary livelihoods and open up new business opportunities through economic empowerment and entrepreneurship. Before the program was implemented, most villagers relied on the agricultural sector, especially oil palm and rice, which made the village economy vulnerable to price fluctuations and environmental conditions. This program focused on socialization about livelihood diversification, entrepreneurial skills training, and reducing plastic waste by converting it into products with economic value. Through this training, the community was invited to see local potential that could be developed into new business opportunities. The results of the implementation of this KKN showed an increase in community understanding of the importance of business diversification and the application of skills acquired in starting small businesses in the fields of agricultural processing and plastic waste recycling. Several residents have started new businesses supported by the skills taught during the training. However, several challenges such as low digital literacy and limited access to capital are still obstacles to business development. Therefore, a follow-up program is needed that focuses on developing digital skills and access to capital to support the sustainability of the business that has been pioneered. Overall, this KKN program has succeeded in providing a positive impact on the Telaga Jernih Village community and can be a model for local potential-based economic empowerment in other villages.
Co-Authors Isra Hayati Muhammad Rizky Ramadhan Saidatul Mardiyah Uswah Hasanah Wira Anggara Hadi Jamak