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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Harefa, Josman
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Penerapan Metode Activity Based Costing for Water Footprint Accounting pada Usaha Laundry Coin Kota Batam Harefa, Josman; Poniman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.6746

Abstract

This study aims to apply the Activity Based Costing (ABC) method in water footprint accounting for coin laundry businesses in SS Laundry Coin. Through this approach, we analyze the costs associated with water usage and the laundry process to determine the contribution of each activity to the total costs. The method used includes data collection through direct observation and interviews with laundry business owners. The results indicate that the implementation of the ABC method enables business owners to better understand water expenditures, identify activities that impose the most costs, and discover opportunities for efficiency in resource usage. The conclusion of this study recommends the importance of applying the ABC method in water footprint accounting to enhance the sustainability of laundry businesses in SS Laundry Coin.
Co-Authors Poniman