Nafia, Muhammad Maulidin Zidni Ilman (2017) Perancangan Sistem Informasi Time-Driven Activity-Based Costing (TDABC) Untuk Penentuan Harga Pokok Jasa. Undergraduate thesis, Institut Teknologi Sepuluh Nopember.
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Abstract
Dalam menjalankan proses dan aktivitas bisnisnya, setiap perusahaan berusaha untuk meraih keuntungan semaksimal mungkin, yang salah satu caranya adalah dengan menentukan harga pokok produk/jasa yang dijualnya. Harga pokok produk/jasa tersebut dapat ditentukan dengan beberapa metode, salah satunya adalah Time-Driven Activity-Based Costing (TDABC).
Metode TDABC adalah perhitungan biaya yang ditentukan berdasarkan aktivitas-aktivitas yang dilakukan dalam menyelesaikan suatu produk/jasa yang dikendalikan oleh satuan waktu. Namun, dalam perhitungannya, TDABC memiliki tantangan, yakni jenis data yang diolah bermacam-macam. Selain itu, proses perhitungannya juga memakan waktu dan rawan sekali terjadi kesalahan karena masih dihitung secara manual.
Melihat tantangan-tantangan tersebut, pada penelitian ini akan dibuat suatu sistem informasi TDABC yang mampu menjawab tantangan-tantangan tersebut. Sistem informasi TDABC nantinya akan diimplementasikan dalam perhitungan harga pokok jasa cleaning service dan jasa perhotelan. Hasil dari implementasi sistem informasi TDABC untuk jasa cleaning service didapatkan nilai harga pokok sebesar Rp. 46.132, sedangkan jika dihitung secara manual didapatkan nilai sebesar Rp. 46.135. Kemudian untuk jasa perhotelan didapatkan nilai harga pokok dari perhitungan dengan sistem informasi TDABC untuk layanan kamar superior tanpa sarapan, superior, deluxe, dan suite, berturut-turut sebesar Rp. 56.774,95, Rp. 65.943,19, Rp. 55.574,89, dan Rp. 60.980,00, sedangkan jika dihitung secara manual didapatkan nilai untuk masing-masing layanan kamar tersebut berturut-turut sebesar Rp. 56.774,99, Rp. 65.978,81, Rp. 55.610,55, dan Rp. 61.015,66.
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In carrying out its business processes and activities, every company strives to achieve maximum profit, one way is to determine the cost of goods or services it sells. The cost of the product or service can be determined by several methods, one of the method is Time-Driven Activity-Based Costing (TDABC).
TDABC method is the calculation of costs determined based on the activities undertaken in completing a product or service controlled by the unit of time. However, in the calculations, TDABC has a challenge, namely the type of data that is processed variously. In addition, the calculation process is also time-consuming and prone to error because it is still calculated manually.
Looking at these challenges, in this research will be made a TDABC information system that is able to answer these challenges. TDABC information system will be implemented in the calculation of the service cost of cleaning services and hotel services. The result of the implementation of TDABC information system for cleaning services obtained value of service cost of Rp. 46.132, whereas if calculated manually obtained value of service cost of Rp. 46.135. Then for hotel services obtained value of service cost from calculation with TDABC information system for superior without breakfast, superior, deluxe, and suite room service, respectively Rp. 56,774.95, Rp. 65,943.19, Rp. 55,574.89, and Rp. 60.980,00, whereas if calculated manually obtained value of service cost for each room service, respectively Rp. 56,774.99, Rp. 65,978.81, Rp. 55,610.55, and Rp. 61.015,66.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Metode Time-Driven Activity-Based Costing, sistem informasi TDABC, harga pokok jasa |
| Subjects: | T Technology > TS Manufactures > TS167 Costs, Industrial |
| Divisions: | Faculty of Industrial Technology > Industrial Engineering > 26201-(S1) Undergraduate Thesis |
| Depositing User: | Muhammad Maulidin Zidni Ilman Nafia |
| Date Deposited: | 02 Feb 2018 01:39 |
| Last Modified: | 08 Mar 2019 02:44 |
| URI: | http://repository.its.ac.id/id/eprint/46094 |
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