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Jurnal Administrasi Bisnis
Published by Universitas Sam Ratulangi
ISSN : 23389605     EISSN : 2655206X     DOI : https://doi.org/10.35797/jab.v.i.p
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Topik Administrasi Bisnis berkaitan dengan aspek apapun dari Manajemen Sumber Daya Manusia, Pengembangan Bisnis Berkelanjutan, Bauran Pemasaran, Manajemen Produksi, Manajemen Resiko, Keuangan dan Akuntansi termasuk, namun tidak terbatas pada topik berikut: • Keuangan Bisnis • Bisnis Sektor Publik • Akuntansi Manajemen • Manajemen Keuangan dan Bisnis • Auditing • Koperasi dan UMKM • Corporate Governance • Etika dan Profesionalisme • Keuangan Perusahaan • Pendidikan Bisnis • Perpajakan • Pasar Modal • Perbankan • Pengembangan Bisnis Berkelanjutan Penentuan artikel yang dimuat dalam JAB melalui proses blind-review oleh editor dan reviewer JAB dengan mempertimbangkan antara lain: relevansi dan kontribusi artikel terhadap pengembangan profesi bisnis dan praktik akuntansi serta terpenuhinya persyaratan baku publikasi jurnal. Editor dan reviewer memberikan masukan yang konstruktif dan hasil evaluasi kepada penulis artikel.
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. 13 No. 2 (2023)" : 11 Documents clear
Analisis Penentuan Harga Pokok Produksi Dengan Metode Activity Based Costing (Studi Kasus pada PT Beautinesia Media Nusantara) Salam, Retno Reno Fati; Wijayati, Nureni
JURNAL ADMINISTRASI BISNIS (JAB) Vol. 13 No. 2 (2023)
Publisher : Universitas Sam Ratulangi

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Abstract

This research is used to examine in depth the application of the ABC system in purchasing HPP PT Beautinesia Media Nusantara products. Data collection techniques consist of observation, documentation, and interviews. The results of the research are 1) Calculation of HPP at PT. Beautynesia Media Nusantara 2020 uses the traditional method of using a single tariff. Comparison of the results of HPP calculations using the traditional method with the ABC method in 2020, namely: (1) Advertorial Service Articles, the traditional HPP method is 1.18% lower than the ABC method; (2) Social Media Management Services, the traditional HPP method is 19.86% lower than the ABC method; (3) KOL Service Management, the traditional HPP method is 2.72% higher than the ABC method; (4) Event Management Services, the traditional HPP method is 51.08% lower than the ABC method; (5) Production Management Services, the traditional HPP method is 21.88% lower than the ABC method; (6) Banner services, the traditional HPP method is 3.59% lower than the ABC method; and (7) Other Services, the traditional HPP method is 2.59% higher than ABC method.

Page 2 of 2 | Total Record : 11

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