Penerapan Metode Aktivity Based Costing (ABC) terhadap Perhitungan Harga Pokok Penjualan pada Usaha Kecil Menengah di Kecamatan Pamulang Tangerang

Muktiyanto, Ali and Riyani, Etik Ipda (2007) Penerapan Metode Aktivity Based Costing (ABC) terhadap Perhitungan Harga Pokok Penjualan pada Usaha Kecil Menengah di Kecamatan Pamulang Tangerang. Project Report. Universitas Terbuka, Jakarta.

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Abstract

This research carried out by collecting the data of 21 small companies in Pamulang Tangerang. Data collecting was done by polling techniques based on annual financial report per 31 December 2004. Only one company with sufficient financial report could be analised. Method of analysis was done by using descriptive method. The result of the study with Activity Based Costing (ABC) method shows a significant differentiation with traditional costing method in murabahah receivable and mudharabah funding, but not for musyarikah funding and fund collection. Simultaneously, ABC method not shown significant differentiation with traditional method but proven to be more accurate because it explains real activities in processing their products more clearly. From the products characteristics point of view, murabahah receivable is the same as mudharabah funding, so the activities to produce both murabahah receivable and mudharabah funding are not different and the result of costing not more than 9%, whereas traditional method shown a significant difference to 30%. Partially, the comparison between ABC method and Traditional method shown (I) the difference of more efficient 11% in murabahah receivable; (2) more than I 0% difference in mudharabah funding; (3), insignificant different between ABC costing and traditional method in Musyarikah funding; and (4) more than 1% difference in fund collection.

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