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Metode Activity Based Costing (ABC) dalam Menetapkan Tarif Karcis Bus Transportasi Antar Kota Dalam Provinsi (AKDP) (Studi Kasus pada Perum Damri Cabang Bandung)
Linda Ramadianti (2017) | Tugas Akhir | Akuntansi
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Ringkasan
Penulis melakukan penelitian implementasi metode Activity Based Costing (ABC) dalam penetapan tarif karcis Bus DAMRI di PERUM DAMRI Cabang Bandung. Dalam pengerjaannya penulis melakukan wawancara kepada staf terkait dan mempelajari perhitungan yang digunakan. Penelitian mengambil sampel dua trayek AKDP (Antar Kota Dalam Provinsi) Bandung-Indramayu dan Bandung-Kuningan. Perhitungan dengan metode Activity Based Costing (ABC) menghasilkan tarif karcis Bus DAMRI AKDP Bandung-Indramayu, untuk tarif LF 100% sebesar Rp 25.303,29, tarif LF 70% sebesar Rp 36.147,56, tarif batas atas sebesar Rp 46.991,83, dan tarif batas bawah sebesar Rp 28.918,05. Sedangkan AKDP Bandung-Kuningan untuk tarif LF 100% sebesar Rp 25.215,10, tarif LF 70% sebesar Rp 36.021,57, tarif batas atas sebesar Rp 46.828,04, dan tarif batas bawah sebesar Rp 28.817,26. Penerapan metode Activity Based Costing (ABC) menghasilkan tarif yang lebih tinggi. Hal tersebut terjadi karena metode Activity Based Costing (ABC) menghitung biaya overhead sesuai dengan driver kegiatan masing-masing. Hal baru yang diperoleh dalam penelitian ini adalah penerapan metode Activity Based Costing (ABC) dalam penetapan tarif karcis. Kata kunci: Metode Activity Based Costing (ABC) dan Penetapan Tarif Karcis.
Ringkasan Alternatif
The author conducted research on Activity Based Costing method implementation of DAMRI bus ticket's tariff determination in Bandung branch PERUM DAMRI. In the process the author conducted interviews to the related staff and learned the calculation used in company. The study took two samples of the route between the two cities in the province, Bandung-Indramayu and Bandung-Kuningan. Calculation with Activity Based Costing method generates DAMRI bus ticket fare between cities in the province Bandung-Indramayu are: 100% LF tariff of Rp 25.303,29, 70% LF tariff of Rp 36.147,56, the upper limit tariff of Rp 46.991,83, and the lower limit tariff of Rp 28.918,05. While the route between two cities in the province Bandung-Kuningan are: 100% LF tariff of Rp 25.215,10, 70% LF tariff of Rp 36.021,57, the upper limit tariff of Rp 46.828,04, and the lower limit tariff of Rp 28.817,26. The implementation of Activity Based Costing method generates a higher tariff. This happens because the Activity Based Costing method calculates overhead costs according to each activity's driver. The thing that recently obtained in this study is the implementation of Activity Based Costing method in the ticket's tariff determination. Keywords: Activity Based Costing (ABC) Method, Ticket's Tariff Determination.