WORKSHOP PENERAPAN ABC DAN BEP UNTUK PENINGKATAN LABA BAGI PARA PARICARA - Agus Munandar; Didik Sugiyanto; Jerry Maratis; Kadlina Kadlina (Universitas Muhammadiyah Mataram, 2023)
ABSTRAKArtikel bertujuan untuk memberikan deskripsi pelaksanaan workshop tentang implementasi Activity Based Costing (ABC) bagi para pelaku pengobatan tradisional (paricara). Berdasarkan data statistik, pengobatan tradisional telah menjadi alternatif utama bagi layanan kesehatan modern di Indonesia, terutama di daerah-daerah yang sulit dijangkau oleh kesehatan modern. Implementasi metode Activity Based Costing (ABC) diharapkan mampu meningkatkan laba bagi para pelaku pengobatan tradisional. Metode pengukuran keberhasilan workshop menggunakan one group pretest-posttest design dengan melibatkan 20 peserta. Hasil pengujian menunjukan bahwa implementasi metode ABC mampu meningkatkan akurasi penentuan biaya produksi, sehingga berdampak positif terhadap peningkatan laba para pelaku pengobatan tradisional. Kata kunci: pengobatan tradisional; activity based costing; laba; perhitungan biaya; peningkatan profitabilitas. ABSTRACTThis article aims to delineate the implementation of workshop focused on the application of Activity Based Costing (ABC) for practitioners of traditional medicine (paricara). Based on statistical data indicate that traditional medicine has emerged as a viable alternative to modern healthcare services in Indonesia, particularly in regions with limited access to modern medical facilities. The adoption of the ABC is anticipated to enhance profitability for traditional medicine practitioners. The efficacy of workshop is asses using a one-gorup pretest and post tes design involving 20 participants. Results demonstrate that the application of the ABC method significantly improves the accuraccy of production cost, thereby positively influencing profit margins for practitioners of traditional medicine. Keywords: traditional medicine, activity based costing; profit; cost calculation; profitability enhancement