Activity Based Costing (ABC) Sebagai Model Alternatif Penentuan Biaya Praktikum Mahasiswa

  • Johan Marcus Tupan Universitas Pattimura
Keywords: Praktikum Mahasiswa

Abstract

Tujuan penelitian ini adalah mengidentifikasi aktivitas kegiatan yang dilakukan selama praktikum di laboratorium setiap semester; mengetahui total biaya satuan (unit cost) praktikum mahasiswa Program Studi Teknik Industri; mengetahui biaya praktikum mahasiswa Program Studi Teknik Industri per semester; menghitung efisiensi penetapan biaya satuan (unit cost) praktikum per semester dan satuan yang dihitung dengan pendekatan Sistem Activity Based Costing (ABC). Dari hasil pembahasan disimpulkan bahwa total biaya satuan (unit cost) praktikum mahasiswa Program Studi Teknik Industri berjumlah Rp. 14.965.572,-, yang terkomponen dalam biaya langsung praktikum sebesar Rp. 9.265.572,- dan biaya tidak langsung praktikum sebesar Rp. 5.700.000,-. Sedangkan biaya satuan (unit cost) praktikum mahasiswa Program Studi Teknik Industri per tahun sebesar Rp. 4.275.878,- atau per semester sebesar Rp. 2.137.939,- dengan tingkat efisiensi biaya praktikum aktual terhadap biaya hasil perhitungan berkisar antara 9,30 % dan 11,63 %.

Downloads

Download data is not yet available.
Published
2013-09-07
How to Cite
Tupan, J. (2013). Activity Based Costing (ABC) Sebagai Model Alternatif Penentuan Biaya Praktikum Mahasiswa. ARIKA, 7(2), 125-132. Retrieved from https://ojs3.unpatti.ac.id/index.php/arika/article/view/385
Issue
Vol 7 No 2 (2013)
Section
Articles

An author who publishes in the ARIKA Jurnal agrees to the following terms:

  • The author retains the copyright and grants ARIKA journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  • The author is able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book) with the acknowledgment of its initial publication in this journal.
  • The author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).