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Faliany, L Jade
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya
Social Sciences

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PENERAPAN TIME-DRIVEN ACTIVITY-BASED COSTING PADA PERHITUNGAN HARGA POKOK PRODUK USAHA JASA UNIXON Jovanka, Astrid Anastasya; Faliany, L Jade
Jurnal Akuntansi Vol 11 No 1 (2017): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.158 KB) | DOI: 10.25170/jara.v11i1.49

Abstract

The purpose of this paper is to calculate branding consultant cost using Time-Driven Activity-Based Costing (TDABC). TDABC calculate cost based on activity that is controlled by time. The method that is used in this research is a case study in Unixon, a small business that works in the field of branding, using data from 2016. Interviews were conducted. The cost and activity database was analyzed. The results of this research show that TDABC can be applied in this Company because it qualified the requirements; diversity in product and different time consumption ratio for each product. TDABC provided more accurate cost information by calculating all costs; cost to make and cost to sell. Implementation of TDABC also show time capacity utilization by comparing actual labor hours and work hours that is controlled by government regulation. By understanding this condition, the owner is able to evaluate the amount of job that is done, time consumption, and employee who is involved. To implement TDABC, the Company must consider each steps needed from identifying activity, assign cost to activity, calculate tariff per activity, to calculate cost of product.
PENERAPAN TIME-DRIVEN ACTIVITY BASED COSTING PADA PERHITUNGAN HARGA POKOK PRODUK JASA DI PT ERNEST ADVISORY Kristina, Indira; Faliany, L Jade
Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.272 KB) | DOI: 10.25170/jara.v10i1.39

Abstract

This research aimed to calculate the cost of the product PT Ernest Advisory services using Time-Driven Activity Based Costing (TDABC). TDABC is a method of calculating the cost-based activity that is controlled by time so the cost of goods produced to be more accurate. The method used in this research is a case study in PT Ernest Advisory using data from 2015. Based on these data, the authors calculated the cost of using TDABC. Calculations using TDABC generate product cost services Tax Audit and Tax Objection Rp 14,260,620, Monthly Tax Compliance Rp 5.03328 million, Tax Appeal Rp 18.981 million, Tax Review Rp 12,920,700 and Rp Transfer Pricing Documentation 13.5201 million.
PENERAPAN TIME-DRIVEN ACTIVITY BASED COSTING PADA PERHITUNGAN HARGA POKOK PRODUK JASA DI PT ERNEST ADVISORY Kristina, Indira; Faliany, L Jade
Jurnal Akuntansi Vol 10 No 1 (2016): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.272 KB) | DOI: 10.25170/jara.v10i1.39

Abstract

This research aimed to calculate the cost of the product PT Ernest Advisory services using Time-Driven Activity Based Costing (TDABC). TDABC is a method of calculating the cost-based activity that is controlled by time so the cost of goods produced to be more accurate. The method used in this research is a case study in PT Ernest Advisory using data from 2015. Based on these data, the authors calculated the cost of using TDABC. Calculations using TDABC generate product cost services Tax Audit and Tax Objection Rp 14,260,620, Monthly Tax Compliance Rp 5.03328 million, Tax Appeal Rp 18.981 million, Tax Review Rp 12,920,700 and Rp Transfer Pricing Documentation 13.5201 million.
PENERAPAN TIME-DRIVEN ACTIVITY-BASED COSTING PADA PERHITUNGAN HARGA POKOK PRODUK USAHA JASA UNIXON Jovanka, Astrid Anastasya; Faliany, L Jade
Jurnal Akuntansi Vol 11 No 1 (2017): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.158 KB) | DOI: 10.25170/jara.v11i1.49

Abstract

The purpose of this paper is to calculate branding consultant cost using Time-Driven Activity-Based Costing (TDABC). TDABC calculate cost based on activity that is controlled by time. The method that is used in this research is a case study in Unixon, a small business that works in the field of branding, using data from 2016. Interviews were conducted. The cost and activity database was analyzed. The results of this research show that TDABC can be applied in this Company because it qualified the requirements; diversity in product and different time consumption ratio for each product. TDABC provided more accurate cost information by calculating all costs; cost to make and cost to sell. Implementation of TDABC also show time capacity utilization by comparing actual labor hours and work hours that is controlled by government regulation. By understanding this condition, the owner is able to evaluate the amount of job that is done, time consumption, and employee who is involved. To implement TDABC, the Company must consider each steps needed from identifying activity, assign cost to activity, calculate tariff per activity, to calculate cost of product.
Co-Authors Jovanka, Astrid Anastasya Kristina, Indira