Optimasi Pengendalian Biaya melalui Activity-Based Costing (ABC): Kerangka Manajemen Lonjakan Harga Saat Ramadhan
Keywords:
Cost Control, Activity-Based Costing (ABC), Management, Price Surge, RamadanAbstract
Price spikes during Ramadan are a significant issue because they have the potential to affect the financial condition of consumers and companies. One useful approach to analyzing product price increases during Ramadan is to use the costing method. This research utilizes the standard costing method to compare actual production costs with standard production costs, with the aim of analyzing the impact of price spikes on various food products during Ramadan. Apart from that, the Activity-Based Costing (ABC) method is also used to analyze the increase in factory overhead costs that arise due to increased production activities during Ramadan. The results of this research reveal that there is a significant increase in production costs, especially for certain food products, during Ramadan, especially in the raw materials and labor sectors. In addition, a significant increase in factory overhead costs was also found due to increased production activities during the Ramadan period. The results of this research provide valuable insights for companies in their efforts to optimize production costs and reduce the impact of price spikes that occur during Ramadan. This information can help companies plan more efficient strategies to face the economic challenges that arise during the month of Ramadan.
References
Anggoro, A., Rohmah, I. Y. A., Irawan, N. C., Utomo, P., Putra, R. B., Tubarad, Y. P., Zulianto, M., Susanto, D., Metris, D., Musthopa, A., Zunaidi, A., & Miranda, M. (2023). Ekonomi Indonesia Pasca Pandemi: Peluang dan Tantangan. Pustaka Peradaban.
Ariusta, N. D., Fatoni, I., Ekonomi, F., Bisnis, D., Malang, U. W., Akuntansi, P. S., Ekonomi, F., Bisnis, D., Malang, U. W., Akuntansi, P. S., Ekonomi, F., Bisnis, D., & Malang, U. W. (2021). Analisis Pengendalian Biaya Produksi Dengan. Wnceb, 475–488.
Ana, D. E., & Zunaidi, A. (2022). Strategi Perbankan Syariah Dalam Memenangkan Persaingan Di Masa Pandemi Covid-19. Proceedings of Islamic Economics, Business, and Philanthropy, 1(1), 167–188. Retrieved from https://jurnalfebi.iainkediri.ac.id/index.php/proceedings/article/view/216
Bakti, A. M. (2022). Sistem Informasi Manajemen Guna Menentukan Biaya Produksi Menggunakan Metode Activity Based Costing (Abc) Pada Pt …. Informanika, 08(02), 94–102. http://www.journal.poltekanika.ac.id/index.php/inf/article/view/344%0Ahttps://www.journal.poltekanika.ac.id/index.php/inf/article/download/344/290
Fadillatunnisa, & Nawawi, Z. M. (2022). Dampak Pendapatan di Bulan Suci Ramadan dalam Meningkatkan Penjualan (Studi Kasus Pedagang yang berjualan di Pusat Pasar Medan). Jurnal Ilmu Komputer, Ekonomi Dan Manajemen (JIKEM), 2(1), 1595–1600.
Febriyanti, D. E., & Arifin, S. (2023). ANALISIS STRATEGI PEMASARAN SECARA ONLINE MELALUI TIKTOK DAN INSTAGRAM TERHADAP VOLUME PENJUALAN SKINCARE JUSTMINE BEAUTY PADA AGEN YUYUN DI LAMONGAN. Neraca Jurnal Ekonomi, Manajemen Dan Akuntansi, 1, 53–71.
Hakim, L., Asghori, A. A., Khusnun, M. S., Zunaidi, A., & Yanto, R. D. (2023). Pendampingan Penyaluran Dana Ziswaf Lembaga Kotak Amal Indonesia pada Program Roadshow Sekolah Bakat di Desa Blimbing, Mojo, Kediri . Welfare : Jurnal Pengabdian Masyarakat, 1(2), 228–234. https://doi.org/10.30762/welfare.v1i2.514
Imsar, & Harahap, A. A. (2023). IMPLEMENTASI PENDEKATAN EKONOMI MANAJERIAL BERBASIS KEISLAMAN DALAM PENGEMBANGAN KINERJA BISNIS. Hikmah, 20(2), 189–201.
Jaelani, J., & Purnama, K. D. (2022). Manajemen Biaya Dan Kinerja Strategis Dalam Supply Chain. Jurnal Mahasiswa: Jurnal Ilmiah Penalaran Dan Penelitian Mahasiswa, 4(2), 192–219. https://ejurnal.provisi.ac.id/index.php/jurnalmahasiswa/article/view/664
Lalamentik, W., Wangkar Fakultas Ekonomi dan Bisnis, A., & Akuntansi Universitas Sam Ratulangi, J. (2022). Implementation of Standard Costs in Planning and Control of Production Costs in CV. Malayang Sakti Penerapan Biaya Standar dalam Perencanaan dan Pengendalian Biaya Produksi pada CV. Malalayang Sakti. 5(2), 711–720.
Leni, I. M., & Zunaidi, A. (2022). Indonesia’s Islamic Banking Strategy For Sustaining Financial Operations During The Pandemic. Proceedings of Islamic Economics, Business, and Philanthropy, 1(1), 40–49. Retrieved from https://jurnalfebi.iainkediri.ac.id/index.php/proceedings/article/view/214
Nainggolan, H., & Patimah, S. (2020). Pengaruh Biaya Bahan Baku, Biaya Tenaga Kerja Dan Biaya Overhead Pabrik Terhadap Omset Penjualan Pabrik Roti Gembung Kota Raja Km. 3 Balikpapan Kalimantan Timur. METHOSIKA: Jurnal Akuntansi Dan Keuangan Methodist, 4(1), 19–33. https://doi.org/10.46880/jsika.vol4no1.pp19-33
Perdana, W. M. (2020). Metode Activity Based Costing (Abc) Dalam Perhitungan Tarif Kamar Rawat Inap. Media Akuntansi Dan Perpajakan Indonesia, 2(1), 73–86. https://doi.org/10.37715/mapi.v2i1.1510
Putri, A. G., & Kusumastuti, E. D. (2022). Analisis Penerapan Biaya Standar terhadap Pengendalian Biaya Produksi pada Javasublim. Indonesian Accounting Literacy Journal, 2(2), 337–346. https://doi.org/10.35313/ialj.v2i2.3162
Priyanti, E. D., Zunaidi, A. ., & Maghfiroh, F. L. . (2022). The Significance of Risk Management in Reducing Losses and Strengthening The Institutional Structure of Islamic Financial Institutions. Proceedings of Islamic Economics, Business, and Philanthropy, 1(1), 1–24. Retrieved from https://jurnalfebi.iainkediri.ac.id/index.php/proceedings/article/view/234
Renaningtyas, A. R., Marunda, A., Permatasari, E., & Davala, J. (2022). Faktor-faktor yang mempengaruhi anggaran perencanaan dan pengendalian terhadap perusahaan dagang : anggaran biaya produksi , pengendalian biaya produksi dan anggaran kas ( literature review akuntansi manajemen ). Jurnal Ilmu Muldisiplin, 1(1), 94–109.
Robiatul Rifkah, N., & Khusnul Khatimah, B. (2023). Permasalahan Konsep Harga Dan Solusi Ekonomi Islam Terhadap Mekanisme Pasar Modern. J-CEKI : Jurnal Cendekia Ilmiah, 2(2), 183–191. https://doi.org/10.56799/jceki.v2i2.1399
Roziah, T. R., Septiani, R., Amapoli, E. V, & Muhammad, R. (2022). Inflasi Di Indonesia: Perkembangan Dan Pengendaliannya. Jurnal Ilmiah Multidisiplin, 1(10), 3430–3436.
Suliawati, Hernawati, T., & Syafira Dwi Putri. (2021). Penentuan Tarif Pengiriman Barang Berdasarkan Metode Perhitungan Biaya Operasional Kendaraan. Semnastek, 1(1), 160–167.
Thenu, G., Manossoh, H., & Runtu, T. (2021). Analisis Harga Pokok Produksi Dengan Metode Full Costing Dalam Penetapan Harga Jual Pada Usaha Kerupuk Rambak Ayu. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 9(2), 306–313.
Tumewan, T. A., Gerungai, N. Y. T., Pangemanan, S. S., Akuntansi, J., Ekonomi, F., Ratulangi, U. S., & Kampus, J. (2022). Evaluasi Penerapan Akuntansi Pertanggungjawaban Sebagai Alat Pengendalian Biaya Pada Dealer Mitsubishi Beta-Berlian Manado Evaluation Of The Implementation Of Liability Accounting As A Cost Control Tool At Mitsubishi Beta-Berlian Dealer Manado. Jurnal LPPM Bidang EkoSosBudKum, 6(1), 6–7.
Zahra, S., Taufiq Abadi, M., Rosyada, M., & Abdurrahman Wahid Pekalongan, U. K. (2023). Analisis Kenaikan Harga Kebutuhan Pokok Menjelang Bulan Ramadhan Di Pasar Induk Kajen. Jurnal Sahmiyya, 2(1), 230–239.
