ANALISIS PENERAPAN ACTIVITY BASED COSTING DALAM PERHITUNGAN BIAYA LAYANAN LAUNDRY PADA UMKM REAL LAUNDRY

Fahrezi, Mochammad Akbar (2022) ANALISIS PENERAPAN ACTIVITY BASED COSTING DALAM PERHITUNGAN BIAYA LAYANAN LAUNDRY PADA UMKM REAL LAUNDRY. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

"Abstrak Perhitungan biaya layanan tarif laundry menggunakan metode Activity Based Costing menyajikan informasi terkait harga pokok produksi yang lebih akurat dan menghitung selisih dengan tarif yang ada sebelumnya. Karya tulis ini bertujuan antara lain, untuk mengetahui metode yang sesuai untuk menentukan harga pokok produksi yang dilakukan oleh Real Laundry, Untuk mengetahui besarnya biaya pokok pada layanan laundry di UMKM Real Laundry menggunakan Activity Based Costing, untuk mengetahui keuntungan pada layanan laundry di UMKM Real Laundry ketika menerapkan metode Activity Based Costing, dan untuk menganalisis dan memberikan saran mengenai penetapan tarif layanan laundry di UMKM Real Laundry. Metode pengumpulan data yang digunakan dalam karya tulis ini adalah metode kepustakaan dan metode lapangan yang metode lapangan terdiri dari observasi dan wawancara. Hasil dari penelitian ini menunjukkan perbandingan tarif jasa dengan metode Activity Based Costing dengan tarif yang telah ditentukan pemilik. Berdasarkan penelitian ini, Real Laundry sebaiknya mengevaluasi perhitungan tarif asli dengan lebih tepat sehingga dapat menambah keuntungan. Kata kunci: Harga pokok produksi, Activity Based Costing, UMKM, Abstract The calculation of the cost of laundry service fees using the Activity Based Costing method provides information related to the cost of goods manufactured which is more accurate and calculates the difference with the existing tariffs. This paper aims, among other things, to find out the appropriate method for determining ther cost of production carried out by Real Laundry, to find out the basic cost of laundry services at MSME Real Laundry using Activity Based Costing, to find out the advantages of laundry services at MSME Real Laundry. when applying the Activity Based Costing method, and to analyze and provide advice regarding the setting of laundry service tariffs at MSME Real Laundry. The data collection method used in this paper is the library method and the field method. The field method consists of observation and interviews. The results of this study indicate a comparison of service rates with the Activity Based Costing method with the rates that have been determined by the owner. Based on this research, Real Laundry should evaluate the original tariff calculation more precisely so that it can increase profits. Keyword: Cost of production, Activity Based Costing, MSME. "

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