e_Jurnal Ilmiah Riset Akuntansi
Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022

PENERAPAN METODE ACTIVITY BASED MANAGEMENT GUNA MENINGKATKAN EFISIENSI SUMBER DAYA PADA BISNIS KULINER AYAM BAKAR WONG SOLO DI KOTA MALANG

Sri Rahayu (Unknown)
Abdul Wahid Mahsuni (Unknown)
Hariri Hariri (Unknown)



Article Info

Publish Date
13 Aug 2022

Abstract

The activity-Based Management (ABM) method is one of the activity management methods that aim to increase customer value and generate profits. ABM is a concept to know if the company uses its resources. This study aims to determine the application of the Activity-Based Management (ABM) method to the Business of the Wong Solo Grilled Chicken Business. The type of research conducted by the author in this study is qualitative with a case study approach. The data analysis process includes data reduction, data presentation, conclusions, or verification. The results showed that the three non-value added activities could be eliminated or merged with other or previous activities. In this case, it can be assumed that the daily production cost is Rp. 2,000,000 x 7.5% water requirement = Rp. 150.000.-. So that it can save water needs (electricity costs, because it uses ground water) in one process of Rp. 150.000,-.Keywords: Activity-Based Management, Resource Efficiency 

Copyrights © 2022






Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...