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E-ISSN: 2808-6724
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154
ACTIVITY-BASED COSTING’S APPLICATION IN DETERMINING
COST OF GOODS MANUFACTURED AT UD BAROKAH JAYA
Alfred Salindeho
Dua Sudara Bitung Academi of Business and Management, Indonesia
alfred.salindeho@gmail.com
Abstract
Increasing global competition is resulting in upheaval in every industrial and trade world, industrial or
manufacturing companies demand manufacturers to be more productive and efficient to get good and
cheaper products. With the intense competition between industrial companies, the company must be able to
implement a good strategy so that it is able to survive the competition that occurs today. Many companies
realize that the cost system in their company is inadequate to compete in the current circumstances. One
consistent problem is the difference in regulating and controlling production costs. This study aims to
determine the comparison of cost of goods sold (HPP) using the method applied by UD Barokah Jaya at this
time with the cost of goods produced by the activity-based costing (ABC) method. The analytical method
used is descriptive quantitative analysis. The results showed that the HPP calculation using ABC gave lower
results than the traditional method at the UD Barokah Jaya company.
Keywords: Traditional system, activity-based costing system, cost of goods sold
This work is licensed under CC BY-SA 4.0
INTRODUCTION
Increasing global competition is resulting in upheaval in every industrial and trade world,
industrial or manufacturing companies demand manufacturers to be more productive and
efficient to get good and cheaper products. With the intense competition between industrial
companies, the company must be able to implement a good strategy so that it is able to survive
the competition that occurs today. Many companies realize that the cost system in their
company is inadequate to compete in the current circumstances. One consistent problem is the
difference in regulating and controlling production costs.
The production process undergoes changes along with the development of the economy
which results in intense competition between business people. Calculation of the cost of
production greatly affects the selling price of a product, inaccuracy in the determination of the
cost of production will have a detrimental impact on the company and will affect the company's
decision making (Hidayah, 2017).
The calculation of the cost of production is one of the important factors in decision making
in a company. Proper and accurate calculation of the cost of production is something that needs
to be done by every company, because without a proper and accurate calculation of the cost of
production, the company will have problems determining the selling price of a product
produced. One strategy that companies can use to compete in business today is to reduce costs,
increase productivity, improve the quality of products or services and improve the ability to
respond to various customer needs (Mulyadi, 2015). Traditional accounting systems set the
allocation on the basis of the units produced, so that the ups and downs of allocation per unit
of product will depend on the unit of production (Supriyono, 2002). According to Firdaus et al
(2018) In traditional cost pricing methods, usually all indirect costs will be collected in one
cost grouping (cost pool). The total indirect cost is then allocated on a cost allocation basis to
Activity-Based Costing’s Application in Determining Cost of Goods Manufactured at UD Barokah Jaya
155 Vol. 1, No. 3, December 2021
a cost object. In the accounting approach, the activity of a product is obtained by identifying
the materials and activities necessary to make a product and determining the quantity of activity
of each product.
Activity Based Costing method is a simple calculation method to determine the cost of
goods / services on the basis that the activity is what causes the cost to arise, not from the
products and products that consume the activity (Karim, 2015). Activity Based Costing System
is a system that forms a cost group based on activities in a structured manner on the basis of
cost allocation based on the activities needed to produce a product or service, which is a cost
driver for that group of costs. This system results in a more accurate cost calculation. So
allocating costs to the product by calculating the cost allocation basis of each activity used by
different products will result in a more accurate cost calculation. The Activity Based Costing
system will show how resources are expended by tracing the activities carried out in producing
products (Kamaruddin, 2013).
UD Barokah Jaya is one of the industrial companies in Bitung City engaged in the
production of tofu and tempeh. In carrying out its business UD Barokah Jaya conducts
production activities to meet market demand, it requires accurate allocation of costs to products
based on the resources consumed. UD Barokah Jaya uses a traditional system in determining
the cost of production that only focuses on cost management, so that it can cause overcosting
and undercosting. Therefore, the calculation of the Activity Based Costing System is very
precise to determine the cost of production accurately and effectively (Maulina, 2020).
This research aims to compare the calculation of the cost of production applied in UD
Barokah Jaya with the Activity Based Costing system.
Conceptual Frame
Figure 1. Conceptual Frame
METHOD
This research uses quantitative research methods with a descriptive approach. Quantitative
descriptive nature describes and describes a data or situation (Sugiyono, 2017). The use of
descriptive methods because researchers outline the calculation of the cost of production tofu
and tempeh with traditional methods and Activity Based Costing and draw conclusions on the
cost of cheap production. The data collection technique used in this study is to calculate the
cost of production with traditional methods, perform calculations of the cost of production with
the Activity Based Costing method and then compare the results of calculations and look for
the cheapest cost of production.
Activity-Based Costing’s Application in Determining Cost of Goods Manufactured at UD Barokah Jaya
156 Vol. 1, No. 3, December 2021
RESULTS AND DISCUSSION
Analysis of the determination of the cost of production in UD Barokah Jaya until now still
uses traditional systems, because the cost of production is calculated by summing up all costs
incurred to produce products. While the cost of production per unit for each product is
calculated by dividing the total cost of production by the number of products produced. A more
accurate analysis of the price of production staples can be done using the Activity Based
Costing system (Kapojos et al., 2014). The determination of the cost of production in UD
Barokah Jaya is divided into several cost pool activities can be classified into four categories,
namely unit level, batch level, product level, and facility level. The costs incurred by UD
Barokah Jaya during the production process in 2018 and 2019 must be known first. The process
of cost classification can begin with a simple grouping of all costs in two groups, namely the
cost of production and commercial costs. The cost of production is divided according to the
three main elements of cost, namely raw material costs (BBB), labor costs (BTK), and factory
overhead costs (BOP).
1) Cost of Raw Materials Tofu 2019
Soybean price Rp. 9000 / kg
Soybeans used for tofu production 80 kg / day
Rp. 9,000 x 80 kg = Rp. 720,000 per day
Rp. 720,000 x 26 days = Rp. 18,720,000 / month
Rp. 18.720.000 x 12 months = Rp. 224,640,000 / BBB Tofu 2019
2) Cost of Raw Materials Tofu 2018
Soybean price Rp. 8,500 / kg
Soybeans used for tofu production 80 kg / day
Rp. 8,500 x 80 kg = Rp. 680,000 per day
Rp. 680,000 x 26 days = Rp. 17,680,000 / month
Rp. 17.680.000 x 12 months = Rp. 212.160.000 / BBB Tofu 2018
Table 1. UD Barokah Jaya Raw Material Cost Data Summary
UD Barokah Jaya
2019 (Rp)
2018 (Rp)
Cost of Raw Materials
224.640.000
212.160.000
Source: UD Barokah Jaya
3) Labor Costs 2019
Tofu Processing Rp.1.500.000 / month
Rp. 1,500,000 x 12 months = Rp. 18,000,000 / BTK 2019
4) Labor Costs 2018
Tofu Processing Rp.1.500.000 / month
Rp. 1,500,000 x 12 months = Rp. 18,000,000 / BTK 2018
Table 2. Summary of UD Barokah Jaya Labor Cost data
UD Barokah Jaya
2019 (Rp)
Labor Costs
18.000.000
18.000.000
Source: UD Barokah Jaya
5) Factory Overhead Costs
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Table 3. UD Barokah Jaya Factory Overhead
No
Information
2019 (Rp)
2018 (Rp)
1
Fuel Costs
34.320.000
2
Cost of Electricity
2.400.000
3
Marketing Costs
240.000
4
Transportation Costs
1.560.000
Total Overhead Costs
38.520.000
Source: UD Barokah Jaya
Calculation of The Cost of Production Tofu with Traditional Systems
Calculation of the cost of production in UD Barokah Jaya through two stages, namely as
follows.
The first stage
The first stage is the overhead cost of the factory accumulated into a single unit for the
entire factory using the basis of loading costs in the form of product units. Overhead costs are
various costs in addition to direct raw material costs and direct labor costs but are also needed
in the production process.
The second stage
The second stage is the cost of factory overhead charged to the product by digging the
tariff with the cost used by each product. Calculation of Cost of Production with Traditional
Systems is presented in the following table.
Table 4. Calculation of The Cost of Production Tofu with Traditional Systems
Information
2019
2018
Cost of Raw Materials
224.640.000
212.160.000
Labor Costs
18.000.000
18.000.000
Factory Overhead Costs
38.520.000
36.720.000
Cost of Production
281.160.000
266.880.000
Production Unit (Cut)
468.000
436.800
HPP per Unit (Potong)
600,7692
610,9890
Source: UD Barokah Jaya
The result of calculating the cost of tofu production per unit (Piece) with traditional
systems in UD Barokah Jaya for 2019 is Rp. 600.7692 and for 2018 is Rp. 610.9890.
Calculation of Cost of Production Tofu with Activity Based Costing System
There are two stages in using the Activity Based Costing system, namely as follows.
Classify activities and classify activity costs
Details of activity classification can be seen in table 5 as follows.
Table 5. Factory Overhead Costs Based on Cost Classification into Activities
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BOP components
Activity Cost (Rp)
Activity Level
Cost Driver
2019
2018
Fuel Costs
34.320.000
32.760.000
Unit Level
Activity
Amount of
Kg
Cost of Electricity
2.400.000
2.340.000
Number of
KWH
Marketing Costs
240.000
216.000
Product Level
Activity
Number of
units
Transportation Costs
1.560.000
1.404.000
Number of
units
Source: UD Barokah Jaya
Determine the right driver cost for each activity
Once the activities are identified according to their level, the next step is to determine the
driver's cost of each cost. This identification is meant in the rate per cost driver. Details of
driver cost on each project can be seen in table 6 as follows.
Table 6 List of Cost Drivers UD Barokah Jaya
Information
Know
2019
2018
Number of Units (Cut)
468.000
436.800
Number of KWH
1.373
1350
Amount of Kg
15.600
14.000
Number of Working Hours
2.496
2.496
Luas Area
36
36
Source: UD Barokah Jaya
The cost of drivers used for all products is the number of units, the number of KWH
consumed, the number of kg of firewood that has been used, the number of working hours, and
the amount of area to produce tofu in UD Barokah Jaya.
Group rate determination (Pool Rate)
Pool Rate is the factory overhead rate per unit cost driver calculated for a group of
activities. Group rates are calculated by the formula of the total factory overhead costs for a
particular activity group divided on the basis of the group's activity gauge.
Table7. Calculation of Group Rate (Pool Rate) UD Barokah Jaya
Level Unit
Cost Pool I
Total Cost
2019
2018
Cost of Electricity
2.400.000
2.340.000
Number of KWH
1.373
1.350
Pool Rate I
1.747
1.733
Cost Pool II
Total Cost
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159 Vol. 1, No. 3, December 2021
Fuel Costs
34.320.000
32.760.000
Amount of Kg
15.600
14.000
Pool Rate II
2.200
2.340
Cost Pool III
Total Cost
Marketing Costs
240.000
216.000
Transportation Costs
1.560.000
1.404.000
Amount of Cost
1.800.000
1.620.000
Number of Units Produced
468.000
436.800
Pool Rate III
3,84
3,70
Source: UD Barokah Jaya
Calculating Group Rates (pool rate)
The costs for each group of factory overhead costs are tracked to different types of
products. Once the rate per activity group is known, it can be calculated the overhead costs
charged on the product by multiplying the group tariff by the amount of consumption of each
product. The overhead costs of each product that have been calculated, are described in table
8as follows.
Table 8. Loading of Factory Overhead Costs with Activity Based Costing system at UD Barokah Jaya
Activity
Level
Cost
Driver
Loading Process
Know
2019
2018
2019
2018
Unit
KWH
1.747 x 1.373
1.733 x 1.350
2.398.631
2.340.000
Medical
history
2.200 x 15.600
2.340 x 14.000
34.320.000
32.760.000
Product
Product
Unit
3,84 x 468.000
3,70 x 436.800
1.797.120
1.616.160
Total BOP
38.515.751
36.716.160
Source: UD Barokah Jaya
The total cost of factory overhead allocated using the Activity Based Costing system for
2019 is Rp. 38,515,751 and for 2018 is Rp. 36,716,160.
Based on the loading of factory overhead costs that have been done, the calculation of the
cost of production tofu using the Activity Based Costing system in UD Barokah Jaya in 2019
and 2018 can be presented in table 9 as follows.
Table9. Calculation of Cost of Production Tofu with Activity Based Costing System
Information
2019
2018
Cost of Raw Materials
224.640.000
212.160.000
Labor Costs
18.000.000
18.000.000
Factory Overhead Costs
38.515.751
36.716.160
Cost of Production
281.155.751
266.876.160
Production Unit (Cut)
468.000
436.800
HPP per Unit (Potong)
600,7601
610,9802
Source: UD Barokah Jaya
The result of calculating the cost of tofu production per unit (cut) with the Activity Based
Costing system in UD Barokah Jaya for 2019 is Rp. 600.7601 and for 2018 is Rp. 610.9802.
Activity-Based Costing’s Application in Determining Cost of Goods Manufactured at UD Barokah Jaya
160 Vol. 1, No. 3, December 2021
Comparison of Traditional Systems with Activity Based Costing Systems
Comparison of the cost of traditional system production with Activity Based Costing
system is presented in table 10 as follows.
Table 10. Comparison of Traditional Systems with Activity Based Costing Systems
Traditional
System
Activity Based
Costing System
Difference
Condition
Value
2019
600,7692
600,7601
0,0091
Overcosting
2018
610,9890
610,9802
0,0088
Overcosting
Source: Secondary data, UD Barokah Jaya that has been processed
From the calculation above it can be known that the results of calculations using these two
methods produce differences in the loading of factory overhead that resulted in differences in
the cost of production. Tofu products in 2019 experienced overcosting or loading costs of Rp
0.0091 and in 2018 also experienced overcosting or loading costs of Rp 0.0088.
Calculation of Cost of Production Tempe
1) Cost of Raw Materials Tofu 2019
Soybean price Rp. 9000 / kg
Soybeans used for the production of tempe 70 kg / day
Rp. 9,000 x 70 kg = Rp. 630,000 per day
Rp. 630.000x 26 days = Rp. 16. 380,000 / month
Rp. 16.380,000 x 12 months = Rp. 196. 560.000 / BBB Tempe 2019
2) Cost of Tempeh Raw Materials 2018
Soybean price Rp. 8,500 / kg
Soybeans used for the production of tempe 70 kg / day
Rp. 8,500 x 70 kg = Rp. 595.000 per day
Rp. 595.000 x 26 days = Rp. 15. 470,000 / month
Rp. 15. 470,000 x 12 months = Rp. 185.640.000 / BBB Tempe 2018
Table 11. UD Barokah Jaya Raw Material Cost data summary
UD Barokah Jaya
2019 (Rp)
2018 (Rp)
Cost of Raw Materials
196.560.000
185.640.000
Source: UD Barokah Jaya
3) Labor Costs 2019
Processing Tempe Rp.1.500.000 / month
Rp. 1,500,000 x 12 months = Rp. 18,000,000 / BTK 2019
4) Labor Costs 2018
Processing Tempe Rp.1.500.000 / month
Rp. 1,500,000 x 12 months = Rp. 18,000,000 / BTK 2018
Table 12. Summary of UD Barokah Jaya Labor Cost data
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161 Vol. 1, No. 3, December 2021
UD Barokah Jaya
2019 (Rp)
Labor Costs
18.000.000
18.000.000
Source: UD Barokah Jaya
5) Factory Overhead Costs
Table 13. UD Barokah Jaya Factory Overhead
No
Information
2019(Rp)
2018(Rp)
1
Fuel Costs
28.080.000
2
Cost of Electricity
2.400.000
3
Marketing Costs
240.000
4
Transportation Costs
1.560.000
Total Overhead Costs
32.280.000
Source: UD Barokah Jaya
Calculation of Cost of Production Tempe with Traditional System
Calculation of the cost of production in UD Barokah Jaya through two stages, namely as
follows.
The first stage
The first stage is the overhead cost of the factory accumulated into a single unit for the
entire factory using the basis of loading costs in the form of product units. Overhead costs are
various costs in addition to direct raw material costs and direct labor costs but are also needed
in the production process.
The second stage
The second stage is the cost of factory overhead charged to the product by multiplying the
tariff by the cost used by each product. Calculation of the cost of production with traditional
systems is presented in the following table.
Table 14. Calculation of Cost of Production Tempe with Traditional System
Information
2019
2018
Cost of Raw Materials
196.560.000
185.640.000
Labor Costs
18.000.000
18.000.000
Factory Overhead Costs
32.280.000
34. 080.000
Cost of Production
246.840.000
237.720.000
Production Unit (Cut)
78.000
78.000
HPP per Unit (Potong)
3.164,61
3.047,69
Source: UD Barokah Jaya
The result of calculating the cost of tempeh production per unit (Piece) with traditional
systems in UD Barokah Jaya for 2019 is Rp. 3,164.61 and for 2018 there is Rp. 3,047.69.
Calculation of Cost of Production Tempe with Activity Based Costing System
There are two stages in using the Activity Based Costing system, namely as follows.
Classify activities and classify activity costs
Activity-Based Costing’s Application in Determining Cost of Goods Manufactured at UD Barokah Jaya
162 Vol. 1, No. 3, December 2021
Details of activity classification can be seen in table 15 as follows.
Table 15. Factory Overhead Costs Based on Cost Classification into Activities
BOP components
Activity Cost (Rp)
Activity Level
Cost Driver
2019
2018
Fuel Costs
28.080.000
29.640.000
Unit Level
Activity
Amount of
Kg
Cost of Electricity
2.400.000
2.460.000
Number of
KWH
Marketing Costs
240.000
264.000
Product Level
Activity
Number of
units
Transportation Costs
1.560.000
1.716.000
Number of
units
Source: UD Barokah Jaya
Determine the right driver cost for each activity
Once the activities are identified according to their level. The next step is to determine the
cost of the driver of each cost. This identification is intended in the rate per cost driver. Details
of the cost drivers on each product can be seen in table 16 asfollows.
Table 16. List of Cost Drivers UD Barokah Jaya
Information
Know
2019
2018
Number of Units (Cut)
78.000
78.000
Number of KWH
1.032
1.056
Amount of Kg
15.600
17.160
Number of Working Hours
2.496
2.496
Luas Area
36
36
Source: UD Barokah Jaya
The cost of drivers used for all products is the number of units, the number of KWH
consumed, the number of kg of firewood that has been used, the number of working hours, and
the amount of area to produce tofu in UD Barokah Jaya.
Group rate determination (Pool Rate)
Pool Rate is the factory overhead rate per unit cost driver calculated for a group of
activities. Group rates are calculated by the formula of the total factory overhead costs for a
particular activity group divided on the basis of the group's activity gauge.
Table 17. Calculation of Group Rate (Pool Rate) UD Barokah Jaya
Level Unit
Cost Pool I
Total Cost
2019
2018
Cost of Electricity
2.400.000
2.460.000
Number of KWH
1.032
1.056
Pool Rate I
2.325
2.329
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Cost Pool II
Total Cost
Fuel Costs
28.080.000
29.640.000
Amount of Kg
15.600
17.160
Pool Rate II
1.800
1.727
Cost Pool III
Total Cost
Marketing Costs
240.000
264.000
Transportation Costs
1.560.000
1.716.000
Amount of Cost
1.800.000
1.980.000
Number of Units Produced
78.000
78.000
Pool Rate III
23,07
25,38
Source: UD Barokah Jaya
Calculating Group Rates (pool rate)
The costs for each group of factory overhead costs are tracked to different types of
products. Once the rate per activity group is known, it can be calculated the overhead costs
charged on the product by multiplying the group tariff by the amount of consumption of each
product. The overhead costs of each product have been calculated, described in table 18 as
follows.
Table 18. Loading of Factory Overhead Costs with Activity Based Costing system at UD Barokah Jaya
Activity
Level
Cost
Driver
Loading Process
Know
2019
2018
2019
2018
Unit
KWH
1.032 x 2.325
1.036 x 2.329
2.399. 400
2.412. 844
Medical
history
1.800 x 15.600
1.727 x 17. 160
28. 808.000
29.635. 320
Product
Product
Unit
23,07 x 78.000
25,38 x 78.000
1.799.460
1.979.640
Total BOP
33.006.860
34. 027.
804
Source: UD Barokah Jaya
The total cost of factory overhead allocated using the activity-based costing system for
2019 is Rp. 33.006.860 and for 2018 is Rp. 34.027.804.
Based on the loading of factory overhead costs that have been done, the calculation of the
cost of production tofu using the Activity Based Costing system in UD Barokah Jaya in 2019
and 2018 can be presented in table 19 as follows.
Table 19. Calculation of Tempe Production Cost with Activity Based Costing System
Information
2019
2018
Cost of Raw Materials
196.560.000
185.640.000
Labor Costs
18.000.000
18.000.000
Factory Overhead Costs
33.006.860
34.027.804
Cost of Production
246.566.860
237.667.804
Production Unit (Cut)
78.000
78.000
HPP per Unit (Potong)
3.161,11
3.047,02
Source: UD Barokah Jaya
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164 Vol. 1, No. 3, December 2021
The result of calculating the cost of tempeh production per unit (cut) with the Activity
Based Costing system in UD Barokah Jaya for 2019 is Rp. 3,161.11 and for 2018 is Rp.
3,047.02.
Comparison of Traditional Systems with Activity Based Costing Systems
Comparison of the cost of traditional system production with Activity Based Costing system
is presented in table 20 as follows.
Table 20. Comparison of Traditional Systems with Activity Based Costing Systems
Year
Traditional
System
Activity Based
Costing System
Difference
Condition
Value
2019
3.164,61
3.161,11
3,5
Overcosting
2018
3.047,69
3.047,02
0,67
Overcosting
Source: Secondary data, UD Barokah Jaya that has been processed
From the calculation above it can be known that the results of calculations using these two
methods produce differences in the loading of factory overhead that resulted in differences in
the cost of production. Tempeh products in 2019 experienced overcosting or loading costs of
Rp 3.5 and in 2018 also experienced overcosting or loading costs of Rp 0.67.
Comparison Analysis of Traditional Systems with Activity Based Costing Systems in
Determining the Cost of Production at UD Barokah Jaya in 2018 and 2019
The price of production with the traditional system in UD Barokah Jaya has been using
traditional systems, in determining the tariff UD Barokah Jaya has several considerations,
namely the market segment or consumer purchasing power. The calculation of the cost of
production in UD Barokah Jaya is by summing up all fixed costs and variable costs. Traditional
systems use the number of units produced as a basis in the calculation of the cost of production.
The cost of production with the Activity Based Costing system at UD Barokah Jaya consists
of two stages, namely the first stage procedure and the second stage procedure. Activity Based
Costing system uses more cost drivers, therefore the Activity Based Costing system is able to
determine results more accurately and does not cause cost distortion.
With the traditional system obtained the results of the calculation of the cost of tofu
production per unit (Piece) in UD Barokah Jaya for 2019 is Rp. 600.7692 and for 2018 is Rp.
610.9890. The result of calculating the cost of tofu production per unit (cut) in UD Barokah
Jaya with activity based costing system obtained for 2019 is Rp. 600.7601 and for 2018 is Rp.
610.9802. From the calculation above it can be known that the results of calculations using
these two methods produce differences in the loading of factory overhead that resulted in
differences in the cost of production. Tofu products in 2019 experienced overcosting or loading
costs of Rp 0.0091 and in 2018 also experienced overcosting or loading costs of Rp 0.0088.
With the traditional system of calculating the cost of Tempe production per unit (cut) in
UD Barokah Jaya for 2019 is Rp. 3,164.61 and for 2018 is Rp. 3,047.69. The result of
calculating the cost of Tempe production per unit (Piece) with the Activity Based Costing
system in UD Barokah Jaya for 2019 is Rp. 3,161.11 and for 2018 is Rp. 3,047.02. From the
calculation above it can be known that the results of calculations using these two methods
produce differences in the loading of factory overhead that resulted in differences in the cost
Activity-Based Costing’s Application in Determining Cost of Goods Manufactured at UD Barokah Jaya
165 Vol. 1, No. 3, December 2021
of production. Tempeh products in 2019 experienced overcosting or loading costs of Rp 3.5
and in 2018 also experienced overcosting or loading costs of Rp 0.67. The results of this study
support the results of the Rotikan (2013) and Rahmaji (2013) research which found that
traditional systems result in greater calculation of the cost of principal.
CONCLUSION
Based on the results of research and discussions that have been conducted by the author
on UD Barokah Jaya can be concluded as follows: The cost of production in 2019 experienced
overcosting or loading costs of Rp 0.0091 and in 2018 also experienced overcosting or loading
costs of Rp 0.0088. The cost of tempeh products in 2019 was overcosting or loading costs of
Rp 3.5 and in 2018 also experienced overcosting or loading costs of Rp 0.67. Activity Based
Costing systems provide smaller results than traditional systems. Activity Based Costing can
perform a more accurate analysis of sales volume for decision making.
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