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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL RISET AKUNTANSI JAMBI JURNAL EKONOMI SAKTI (JES) Jurnal Cafetaria Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Bina Bangsa Ekonomika Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Al Fiddhoh: Journal of Banking, Insurance, and Finance
Rio Baviga
Sekolah Tinggi Ilmu Ekonomi Sakti Alam Kerinci
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

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Analisis activity based costing dalam penentuan harga pokok produksi Baviga, Rio; Amriana, Sela
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

In determining the cost of goods produced, the application of the Activity Based Costing method aims to prevent the company from making wrong decisions regarding the cost of goods produced. This study aims to determine the conventional cost accounting system applied by UD. Mebel Aldi and to find out the alternative application of the Activity Based Costing (ABC) system, in order to improve the accuracy of the calculation of the cost of goods manufactured (COGS). This research is a comparative descriptive method. The results of this study show that the cost of goods produced using the Activity Based costing method and the conventional system show that the calculation of the cost of goods produced causes distortion, namely Overcosting for the production of cabinets, tables, and chairs. The difference is burdened on factory Overhead costs that are not charged and detailed correctly by UD. Mebel Aldi.
Co-Authors Abdallah, Zachari Amriana, Sela Dona Elvia Desi Fadli Anugrah Hamdani, Deky Mauledy Ahmad Mukhzarudfa Mukhzarudfa Rika Desiyanti Sudirman Sudirman Zamzami Zamzami