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Activity-Based Costing Method as an Effort to Increase Profitability of PT. Anugrah Ocean Wakatamba

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dc.contributor.author Hajering, Hajering
dc.contributor.author Wahyuni, Nur
dc.contributor.author Kalsum, Ummu
dc.contributor.author Asmara, Yulan
dc.contributor.author Karim, Abdul
dc.date.accessioned 2023-06-01T11:56:38Z
dc.date.available 2023-06-01T11:56:38Z
dc.date.issued 2022-12
dc.identifier.issn 2086-2563
dc.identifier.issn 2541-0342
dc.identifier.uri http://localhost:8080/xmlui/handle/123456789/6404
dc.description.abstract This study aims to examine the application of activity-based costing as an effort to increase company profitability. This study uses a qualitative descriptive method with an interpretive paradigm, and a case study approach, using primary data obtained through interviews, documentation studies, and observations at PT. Ocean Wakatamba Award. The elements that make up the cost of goods and service costs use the Activity Based Costing method and then compare with the service rates used by companies using traditional methods. The results showed that there was undercoating in setting service rates for the type of Ocean Freight 20 feet dry and Ocean Freight 20 feet refer by 35.56% and 9.45% during the June-December 2021 period. The findings of this study related to the implementation of less-based costing activities effectively increasing the profitability of the company at PT. Anugrah Ocean Wakatamba. Based costing can identify the costs incurred to determine the company's service costs PT. Anugrah Ocean Wakatamba. Based on the theory, activity-based costing method can increase profitability, but the research results show that activity-based costing can detect losses. This is due to activity-based costing which recognizes any costs incurred for cost drivers, in traditional calculations it may not be counted. Novelty - The use of Activity Based Costing increases profitability at PT. Anugrah Ocean Wakatamba does not have a significant effect, for further research using alternative methods, such as Economic Value Added (EVA) and Market Value Added (MVA). en_US
dc.publisher Universitas Pendidikan Indonesia en_US
dc.subject Profit en_US
dc.subject Method en_US
dc.subject Price en_US
dc.subject Service en_US
dc.subject Calculation en_US
dc.title Activity-Based Costing Method as an Effort to Increase Profitability of PT. Anugrah Ocean Wakatamba en_US
dc.type Article en_US

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    Merupakan Kumpulan Jurnal Dosen dan Peneliti Universitas Bosowa

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