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Agiesca Didanda Nandya
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Economics, Econometrics & Finance

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Pengaruh Transformasi Digital terhadap Struktur Biaya dan Relevansi Activity Based Costing pada PT. Gojek Indonesia Purwanti Purwanti; Nur Yulia Ningsih; Nurhairun Nissa; Hasan Almawardi; Aulia Annisa Yuliani; Regita Cahyani; Agiesca Didanda Nandya; Alilah Nur Habibah; Cindy Clarisa; Cynthia Loise Simarmata; Elsa Khoeriyah
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4458

Abstract

This study aims to analyze the effect of digital transformation on the cost structure and relevance of the Activity Based Costing (ABC) method at PT Gojek Indonesia. The research method used is an associative quantitative approach with purposive sampling technique of 55 respondents consisting of employees and managers who are directly involved in cost management and managerial accounting. The data were collected through a Likert-scale questionnaire and supporting documentation, then analyzed using multiple linear regression with the help of SPSS version 24. The results of the analysis show that digital transformation has a significant effect on the efficiency of the cost structure (p = 0.002) and the relevance of the ABC method (p = 0.000). The coefficient of determination (R²) of 0.521 indicates that both variables explain 52.1% of the variation in digital transformation. ABC relevance has a dominant influence with the highest regression coefficient (1.023), signifying the importance of digitization in improving the accuracy of cost information and the flexibility of the reporting system. The conclusion of this study confirms that digital transformation not only saves costs, but also strengthens the quality of the company's cost system, thereby improving the competitiveness and strategic effectiveness of PT Gojek Indonesia.
Co-Authors Alilah Nur Habibah Aulia Annisa Yuliani Cindy Clarisa Cynthia Loise Simarmata Elsa Khoeriyah Hasan Almawardi Nur Yulia Ningsih Nurhairun Nissa PURWANTI PURWANTI Regita Cahyani