Activity Based Costing (ABC) Sebagai Model Alternatif Penentuan Biaya 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 %.
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