Penerapan Metode Activity-Based Costing (ABC) untuk Analisis Cost of Quality (COQ) Produk E-Liquid Vape (Studi Kasus: Perusahaan Manufaktur E-Liquid Vape)

Ardiansyah, Galuh Taufan Ardiansyah (2025) Penerapan Metode Activity-Based Costing (ABC) untuk Analisis Cost of Quality (COQ) Produk E-Liquid Vape (Studi Kasus: Perusahaan Manufaktur E-Liquid Vape). Other thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Activity-Based Costing (ABC) merupakan pendekatan akuntansi biaya yang mampu mengalokasikan biaya secara lebih akurat berdasarkan aktivitas yang dikonsumsi oleh produk atau layanan. Dalam konteks pengelolaan Cost of Quality (COQ), metode ABC memungkinkan pengidentifikasian rinci terhadap biaya pencegahan, penilaian, serta kegagalan internal dan eksternal, sehingga menghasilkan visibilitas biaya kualitas yang komprehensif. Penelitian ini menerapkan metode ABC untuk menganalisis struktur dan distribusi biaya kualitas pada produk e-liquid vape di PT X. Penelitian dilakukan secara kuantitatif melalui studi kasus selama periode Agustus 2024 hingga April 2025. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi internal perusahaan, lalu diklasifikasikan ke dalam empat kategori biaya kualitas. Hasil penelitian menunjukkan bahwa total biaya kualitas yang terjadi selama periode pengamatan mencapai Rp432.858.494,62, dengan proporsi terbesar berasal dari biaya pencegahan (29,86%) dan biaya kegagalan eksternal (27,51%). Rasio biaya kualitas terhadap pendapatan bulanan berkisar antara 0,61% hingga 0,78%, dan rasio total terhadap pendapatan kumulatif adalah 0,53%. Analisis per produk menunjukkan bahwa Saltnic Basic dan Freebase Advance memberikan kontribusi dominan terhadap Cost of Good Quality (COGQ), sedangkan Freebase Basic mendominasi pada Cost of Poor Quality (COPQ). Sebanyak 42,9% dari total biaya kualitas diidentifikasi berasal dari aktivitas yang tidak bernilai tambah (non-value added) dan perlu dieliminasi. Hasil ini membuktikan bahwa metode ABC efektif dalam memberikan pemetaan menyeluruh terhadap struktur biaya kualitas, serta menjadi dasar pengambilan keputusan dalam perbaikan sistem pengendalian kualitas dan efisiensi operasional secara berkelanjutan. ========================================================================================================================================
Activity-Based Costing (ABC) is a cost accounting approach that enables more accurate cost allocation based on the actual consumption of activities by products or services. In the context of managing the Cost of Quality (COQ), ABC facilitates detailed identification of prevention, appraisal, internal failure, and external failure costs, thus providing comprehensive visibility into quality-related expenditures. This study applies the ABC method to analyze the structure and distribution of quality costs in e-liquid vape products at PT X. A quantitative case study was conducted covering the period from August 2024 to April 2025. Data were collected through observation, interviews, and internal company documentation, and subsequently categorized into the four main COQ components. The results show that the total quality cost incurred during the observation period reached IDR 432,858,494.62, with the largest portions coming from prevention costs (29.86%) and external failure costs (27.51%). The monthly COQ-to-revenue ratio ranged from 0.61% to 0.78%, while the total ratio over the entire period was 0.53%. Product-level analysis indicated that Saltnic Basic and Freebase Advance contributed most to the Cost of Good Quality (COGQ), whereas Freebase Basic dominated the Cost of Poor Quality (COPQ). Additionally, 42.9% of the total quality costs originated from non-value added activities that should be eliminated. These findings demonstrate that the ABC method is effective in providing a comprehensive mapping of quality cost structures and serves as a solid foundation for quality control improvements and continuous operational efficiency.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Activity-Based Costing, Cost of Quality, E-liquid Vape, Pengendalian Kualitas, Activity-Based Costing, Cost of Quality, E-liquid Vape, Quality Control.
Subjects:	H Social Sciences > HF Commerce > HF5686.C8 Activity-based costing T Technology > TS Manufactures > TS156 Quality Control. QFD. Taguchi methods (Quality control) T Technology > TS Manufactures > TS167 Costs, Industrial
Divisions:	Faculty of Industrial Technology and Systems Engineering (INDSYS) > Industrial Engineering > 26201-(S1) Undergraduate Thesis
Depositing User:	Galuh Taufan Ardiansyah
Date Deposited:	30 Jul 2025 02:45
Last Modified:	30 Jul 2025 02:45
URI:	http://repository.its.ac.id/id/eprint/122351

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