Mengapa Sistem Biaya Berbasis Aktivitas Masih Tidak Populer? (Studi Kasus pada 19 Perusahaan di Jakarta)  

Oleh:

Faliany, Lim Jade

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Telaah Manajemen: Jurnal Riset & Konsep Manajemen vol. 6 no. 2 (Nov. 2011), page 143-154.
Topik: Costing System; Activity Based Costing; Traditional Costing System; Survey Research
Fulltext: text ocr - L Jade Faliany.pdf (3.79MB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: TT32.3 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The purpose of this study is to identify the costing system applied by the companies in Indonesia, specifically the ones headquartered in Jakarta. This study also intends to uncover the reasons the companies are still applying the traditional costing system and why they have not yet applied the Activity Based Costing (ABC). In order to get the result of this study, the writer carried out a survey research by employing the questionnaire to obtain the data. The respondents of this study were accounting and/or financial managers. The writer distributed 50 questionnaires, however there were only 19 questionnaires whose data were able to be analyzed. The result of this study shows that only one of the companies has ever applied the traditional costing system. However, the company decided not to apply this system any longer. Therefore, all the 19 companies which were studied are still applying the traditional costing system. The costs composition of the products produced, were approximately the same. As a result, the two conditions of the application of ABC were not fulfilled. Since the respondents of this study were only 19 companies, this study is not able to present an overview about the costing system applied and the reasons why the companies headquartered in Jakarta have not yet applied the ABC.

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