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Shofiani Dwi Natalia
Universitas Muria Kudus
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Penerapan Metode Activity Based Costing dalam Perhitungan Harga Pokok Penjualan Teh Daun Kelor pada CV.Yoru Indonesia Shofiani Dwi Natalia; Muhammad Arifin; Noor Latifah
Jurnal Nasional Komputasi dan Teknologi Informasi (JNKTI) Vol 8, No 3 (2025): Juni 2025
Publisher : Program Studi Teknik Komputer, Fakultas Teknik. Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jnkti.v8i3.9226

Abstract

Abstrak - CV Yoru Indonesia, produsen Teh Daun Kelor, menghadapi masalah dalam pengelolaan biaya akibat penggunaan sistem akuntansi manual yang menyebabkan pemborosan sumber daya dan ketidakakuratan penetapan harga produk. Penelitian ini bertujuan untuk mengembangkan dan menerapkan sistem informasi akuntansi berbasis web dengan pendekatan Activity-Based Costing (ABC) guna meningkatkan akurasi alokasi biaya dan efisiensi operasional. Sistem ini dikembangkan untuk mengintegrasikan proses bisnis serta memungkinkan akses dan pembaruan data secara real-time. Hasil penelitian menunjukkan bahwa metode ABC mampu memberikan perhitungan biaya yang lebih akurat berdasarkan aktivitas yang mengonsumsi sumber daya, sementara sistem berbasis web mempercepat pelaporan keuangan dan mendukung pengambilan keputusan manajerial. Dengan penerapan sistem ini, perusahaan berhasil meningkatkan efisiensi operasional, mengurangi pemborosan, dan memperkuat daya saing di pasar.Kata Kunci : Activity-Based Costing; sistem informasi akuntansi; pengelolaan biaya; efisiensi operasional; teknologi web. Abstract - CV Yoru Indonesia, a producer of Moringa leaf tea, faced challenges in cost management due to the use of a manual accounting system, resulting in resource waste and inaccurate product pricing. This study aimed to develop and implement a web-based accounting information system using the Activity-Based Costing (ABC) method to improve cost allocation accuracy and operational efficiency. The system was designed to integrate business processes and enable real-time data access and updates. The results indicated that the ABC method provided more accurate cost calculations based on actual resource-consuming activities, while the web-based system accelerated financial reporting and supported managerial decision-making. The implementation of this system helped the company enhance operational efficiency, reduce waste, and strengthen its competitiveness in the market.Keywords: Activity-Based Costing; accounting information system; cost management; operational efficiency; web technology.
Co-Authors Muhammad Arifin Noor Latifah