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JURNAL ADMINISTRASI BISNIS
Published by Universitas Sam Ratulangi
ISSN : 23389605     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ini dikelola oleh Program Studi Administrasi Bisnis Fakultas Ilmu Sosial dan Politik Universitas Sam Ratulangi. Jurnal ini terbit 5 kali dalam setahun. Jurnal ini merupakan hasil publikasi karya ilmiah/makalah dari Pengajar, Alumni, Mahasiswa yang berhubungan dengan Manajemen Sumber Daya Manusia, Pemasaran, Keuangan, Kewirausahaan, dan bidang minat Administrasi Bisnis. Jurnal ini menerima draft untuk publikasi review buku, laporan penelitian, jurnal ilmiah umum yang bisa dikirimkan ke alamat email jurnal: jab.unsrat@gmail.com.
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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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