Analisis Perbandingan Metode Biaya Tradisional dan Metode Activity Based Costing Dalam Perhitungan Food Cost di Hotel Batiqa Pekanbaru

Authors

  • Budiman Budiman Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Riau, Indonesia
  • Avin Maulana Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Riau, Indonesia
  • Riski Ramadhan Keman Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Riau, Indonesia

DOI:

https://doi.org/10.31004/jptam.v5i2.1470

Keywords:

Harga Pokok Produksi, Activity Based Costing

Abstract

Penelitian ini memfokuskan perhatian pada penentuan food cost dengan menggunakan metode activity based costing dengan tujuan menentukan hasil yang lebih akurat dan tidak menimbulkan distorsi biaya. Penelitian ini dilakukan karena metode activity based costing merupakan perbaikan dari metode akuntansi biaya tradsional. Penelitian ini diharapkan dapat memperbaiki ketepatan perhitungan biaya produk, yang secara signifikan memperbaiki pengambilan keputusan pihak manajemen Hotel Batiqa Pekanbaru.

References

Nurfatimah rahmadani (2016) penentuan harga pokok produksi pembangunan rumah dengan menggunakan metode Activity Based Costing. Retrieved from

https://repositori.uin-alauddin.ac.id/558/1/NURFATIMAH%20RAHMADANI.pdf

Lutfi,Maulana,Suryani,Linda (2020) Analisis Penerapan Activity Based Costing Dalam

Penentuan Harga Pokok Produk Pada Ud. Bersama. Retrieved From https://jptam.org/index.php/jptam/article/download/503/447

Rasya,Falayati,Ihsan (2021) Analisis Perhitungan Harga Pokok Produksi Pada Pengetaman Kayu

Pathaya Indah Menngunakan Sistem Activity Based Costing. Retrieved From https://journal.yrpipku.com/index.php/raj/article/view/229

Nadya, Mutia, Diva, Ikhbal (2021) Implementasi Activity Based Costing Pada Usaha Mikro Kecil Menengah Rumah Makan Coba Rasa. Retrieved From https://journal.yrpipku.com/index.php/raj/article/view/232/162

Downloads

Published

11-08-2021

How to Cite

Budiman, B., Maulana , A., & Ramadhan Keman , R. (2021). Analisis Perbandingan Metode Biaya Tradisional dan Metode Activity Based Costing Dalam Perhitungan Food Cost di Hotel Batiqa Pekanbaru. Jurnal Pendidikan Tambusai, 5(2), 3952–3957. https://doi.org/10.31004/jptam.v5i2.1470

Issue

Vol. 5 No. 2 (2021): 2021

Section

Articles of Research

Citation Check

License

Copyright (c) 2021 Budiman Budiman, Avin Maulana , Riski Ramadhan Keman

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
  • Authors are 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 an acknowledgement of its initial publication in this journal.
  • Authors are permitted and encouraged to post their 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 published work (See The Effect of Open Access).