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Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Published by Politeknik Negeri Bengkalis
ISSN : -     EISSN : 27230309     DOI : https://doi.org/10.35314/iakp.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal IAKP merupakan jurnal ilmiah yang mengeksplorasikan disiplin ilmu bidang akuntansi, keuangan, perpajakan, dan audit. Dapat berupa artikel penelitian, review dan kajian ilmiah. Diterbitkan oleh Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) Politeknik Negeri Bengkalis. Terbit dua kali setahun (Semi Annually Publication) pada bulan Juni dan Desember. Jurnal IAKP merupakan jurnal ilmiah yang berupa artikel penelitian, review dan kajian ilmiah yang bertujuan mempublikasikan dan mengeksplorasikan disiplin ilmu bidang: Akuntansi Keuangan Akuntansi Sektor Publik Akuntansi Manajemen dan Sistem Pengendalian Akuntansi Keperilakuan Akuntansi Perpajakan Audit Etika Profesi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 11 Documents
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Search results for , issue "Vol. 5, No. 1, Juni 2024" : 11 Documents clear
Penerapan Metode Activity Based Costing (ABC) Untuk Menentukan Harga Pokok Produksi Pada Usaha Pengolahan Sagu Mulyaningsih, Sri; Mubarak, Husni
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5i1, Juni.4131

Abstract

The purpose of this research is to produce a more accurate estimate of the cost of goods manufactured by considering the activities involved in the sago production process. The type of data used is quantitative data obtained through secondary data, such as company history, organizational structure, and operational activities of the sago refinery. The data collection technique applied is documentation, with data processing using Activity Based Costing (ABC). Data analysis is done descriptively, describing the characteristics and patterns of the collected data. The results of this study indicate that overall the Activity Based Costing Method provides a lower value for the products produced, or in other words these two products experience overcosting. In the calculation of the cost of production of wet sago using the ABC method, the difference is Rp. 155.48 (44.20%) compared to using the traditional method used by the Selat Akar Village Sago Refinery.  Meanwhile, in the calculation of the production cost of dry sago using the ABC method, the difference is Rp. 199.26 (55.80%). This proves that the Activity-Based Costing method is more accurate than the traditional method because in the Activity-Based Costing method, all factory overhead costs are calculated in detail based on activities, allowing the Sago Mill to determine the actual costs incurred in its production activities.Keywords: Activity Based Costing (ABC), Cost of Goods Produced.

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