THE IMPLEMENTATION OF ACTIVITY-BASED COSTING METHOD IN DETERMINING SELLING PRICES - Muhtarudin, Muhtarudin; Sulastri, Tuti; Suprihatin, Eti (Program Studi Akuntansi FPEB UPI, 2017)
Abstrak. Penelitian ini bertujuan untuk mengetahui perbedaan perhitungan antara Harga Pokok Produksi Sepatu menggunakan metode tradisional dengan metode Activity-Based Costing. Penelitian dilakukan pada 5 industri Sepatu di Sentra Industri Sepatu Cibaduyut Kota Bandung dengan metode pengumpulan data menggunakan teknik observasi, wawancara, dan dokumentasi. Jumlah populasi sebanyak 76 industri dan metode penentuan sampel menggunakan teknik purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis beda dua rata-rata. Hasil dari penelitian ini menunjukkan bahwa terdapat perbedaan yang signifikan antara Harga Pokok Produkasi sepatu metode tradisional dengan Activity-Based Costing. Setelah menerapkan metode penentuan biaya dengan metode tersebut, Harga Pokok Produkasi adanya perbedaan yang cukup signifikan sehingga penentuan harga jual yang salah. Karena menetapkan harga jual dengan melakukan mark-up untuk menutupi biaya produksi. Penentuan harga jual dengan cara ini menyebabkan harga jual yang terlalu rendah, sehingga tidak dapat mengoptimalkan labaKata Kunci. Activity-Based Costing; Harga Pokok Produksi; Harga Jual. Abstract. This study aims to find out the difference between the calculation of shoe production cost using the traditional method as compared to that using the Activity-Based Costing method. The research was conducted on five shoe industries in the Shoes Industry Center in Cibaduyut Bandung, using such data collecting method as observation, interview, and documentation studies. The population comprises of 76 industries, and the method used for determining the sample is purposive sampling technique. The analytical technique used in this study is the analysis of two different averages. The results of this study indicate that there is a significant difference between the shoe production cost calculated using the traditional method and that calculated using the Activity-Based Costing method. After applying the latter cost determining the method there turned out to be a significant difference in the shoe production cost resulted from the inaccurate price calculation in the former method, as here a selling price is fixed by marking-up efforts aiming to cover the production cost. Determining a selling price in this way causes the selling price to be too low; thus it cannot optimize the profit.Keywords: Activity-Based Costing; Production Cost; Selling Price