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SYIFA AMALINA AUJI
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COMPARISON BETWEEN CONVENTIONAL AND TIME-DRIVEN ACTIVITY BASED COSTING (TDABC) IN DETERMINING THE COST OF GOODS SOLD AND COMPANY’S PROFITABILITY (Study on Stone Crusher Business Unit of PT. Sambas Wijaya Purbalingga)
Abstrak (Bhs. Indonesia)
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh yang signifikan dari penetapan metode biaya, berdasarkan perbedaan antara hasil perhitungan biaya produksi dengan Metode biaya konvensional dan Time Driven Activity Based Costing (TDABC) serta mengetahui pengaruh yang signifikan dari penetapan metode biaya berdasarkan perbedaan antara hasil perhitungan profitabilitas per unit produk dengan metode konvensional dan metode Time-Driven Activity Based Costing (TDABC). Penelitian ini dilakukan di Basecamp PT. Sambas Wijaya Purbalingga, yang terletak di Desa Penaruban, Kaligondang, Kabupaten Purbalingga. Metode penelitian yang digunakan adalah studi dan teknik Data analisis yang digunakan dalam penelitian ini adalah analisis paired sample t-test. Berdasarkan hasil data analisis, dapat disimpulkan bahwa ada perbedaan yang signifikan antara perhitungan Hasil biaya produksi dengan menggunakan metode konvensional dan TDABC. Penelitian ini juga menyimpulkan bahwa ada perbedaan yang signifikan antara hasil perhitungan profitabilitas per Unit produk dengan menggunakan metode konvensional dan TDABC. Mengacu pada kesimpulan ini, dapat disimpulkan bahwa sebagai upaya untuk meningkatkan tingkat efisiensi biaya produksi, manajer PT. Sambas Wijaya Purbalingga perlu memprioritaskan berbagai kebijakan terkait dengan pelaksanaan sistem biaya. Salah satunya dapat dilakukan dengan menerapkan Metode Time-Driven Activity Based Costing (TDABC). Mengacu pada beberapa keterbatasan penelitian ini, penelitian lanjut perlu mempertimbangkan untuk menggunakan metode lain dari sistem biaya. Penelitian lebih lanjut juga perlu untuk memperluas ruang lingkup objek penelitian dan subjek.
Abtrak (Bhs. Inggris)
The aims of research were to find out the significant influence of costing method application based on the difference between calculation result of production cost by conventional costing method and Time Driven Activity Based Costing (TDABC) as well as to find out the significant influence of costing method application based on the difference between result calculation of profitability per unit product by conventional costing and Time Driven Activity Based Costing (TDABC) method. This research was conducted at the base camp and workshop of PT. Sambas Wijaya Purbalingga, which located at Penaruban Village, Kaligondang, Purbalingga Regency. Method of study was case study with technique data analysis used in this study was paired sample t-test analysis. Based on the result of data analysis, it could be concluded that there was a significant difference between calculation result of production cost by using conventional and TDABC method. This research also concluded that there was a significant difference between calculation result of profitability per unit product by using conventional and TDABC method. Refers to these conclusions, it could be implied that as an effort to improve the efficiency level of production cost, managers of PT. Sambas Wijaya Purbalingga need to prioritize the various policies related to the implementation of costing system. The ways can be done by apply the Time Driven Activity Based Costing (TDABC) method. Refers to the several limitations of this study, further researches need consider to use the other method of costing system. Further researches were also need to expand the scope of research object and subject
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