Analisis Penerapan Activity-Based Costing dalam Optimalisasi Keputusan Biaya pada Sistem Informasi Berbasis Teknologi
DOI:
https://doi.org/10.24114/cess.v11i1.71844Keywords:
Activity-Based Costing, sistem informasi berbasis teknologi, keputusan biaya, efisiensi, industri pengolahan beraAbstract
Penelitian ini bertujuan untuk menganalisis penerapan metode Activity-Based Costing (ABC) dalam mengoptimalkan keputusan biaya melalui sistem informasi berbasis teknologi pada industri pengolahan beras. Permasalahan utama yang dihadapi perusahaan adalah ketidaktepatan dalam alokasi biaya overhead akibat penggunaan metode konvensional yang kurang mencerminkan aktivitas aktual. Melalui pendekatan Research and Development (R&D) dengan model Waterfall, penelitian ini mengembangkan sistem informasi berbasis teknologi untuk mengimplementasikan metode ABC. Data diperoleh melalui observasi, wawancara, dan dokumentasi proses aktivitas serta konsumsi sumber daya. Hasil penelitian menunjukkan bahwa penerapan ABC berbasis sistem informasi mampu meningkatkan akurasi perhitungan biaya, mempercepat proses analisis aktivitas, serta menyediakan informasi yang lebih relevan untuk pengambilan keputusan biaya dan penetapan harga produk. Dengan demikian, integrasi ABC ke dalam sistem informasi terbukti efektif dalam mendukung efisiensi dan efektivitas manajemen biaya pada industri pengolahan beras.Downloads
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