Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
Lariza Putri Paramita
Faculty of Economics and Business, University of Indonesia, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
- Challanges in Implementing Activity-Based Costing in Family Businesses: A Case Study of CV PXB Lariza Putri Paramita; Evony Silvino Violita
E-Jurnal Akuntansi Vol 35 No 3 (2025)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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

Abstract

This study examines the challenges in implementing the Activity-Based Costing (ABC) method at CV PXB, a family-owned company operating in the balsa wood processing industry. As a medium to large-scale enterprise, CV PXB faces various obstacles in transitioning from the traditional costing method to the ABC method. The previously used traditional costing system was deemed inaccurate in allocating overhead costs, thus affecting pricing accuracy and profitability. Data used in this study includes primary data from semi-structured interviews with CV PXB’s management and secondary data from supporting documents. The findings indicate that the main challenges in adopting the ABC method include limited human resources, resistance to change, and the need for training and time investment. However, management’s awareness of ABC’s benefits provides a positive foundation for future implementation. This study aims to offer insights for other family-owned businesses seeking to adopt more modern costing methods. Keywords: activity-based costing; implementation challenges; family businesses
Co-Authors Silvino Violita, Evony